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Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Published by Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Islamic Accounting - Finance - Business - Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 127 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Handayani, Sri; Riftama Chaerudin, Friska
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/k6zvah79

Abstract

This study aims to determine the effect of good corporate governance, intellectual capital and capital structure on financial performance in restaurant, hotel and tourism sub-sector companies for the period 2021-2023. This study is a quantitative study using a causal descriptive method. The sampling method used is the purposive sampling method with a population of 156 restaurant, hotel and tourism sub-sector companies. While the sample is 102 data. Secondary data was obtained through financial reports and annual reports available on the official website of the Indonesia Stock Exchange for the relevant period. Multiple regression analysis was used to analyze the data. The research findings show that: Intellectual capital has a positive effect on financial performance, GCG and capital structure do not affect financial performance. The results of this study provide a positive contribution to the company, where the success of a company is determined by the resources and capabilities it has so that it is able to convert these resources into economic benefits. This study also provides a theoretical contribution that is relevant to resource-based theory, where companies can achieve competitive advantage by relying on the resources they have.
Faktor-Faktor Yang Memengaruhi Persistensi Laba Dengan Book Tax Difference Sebagai Variabel Moderasi Safelia, Nela; Tiswiyanti, Wiwik; Rachmawati, Devy
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4zcz1e96

Abstract

This study examines how operating cash flow, liquidity and company size influence the persistence of profits analyzed for mining companies listed on the Indonesia Stock Exchange during 2021 to 2023, by considering the book tax difference with the position of the moderating variable. The quality of earnings is determined not only by the amount of high or low profits, but also by the stability of these profits over a certain period of time. Shareholders' expectations of sustainable profits are based on their ability to provide a more reliable estimate of profit performance in the next period. The purposive sampling method was used to obtain a sample of 32 entities. Secondary data is used as study material, and collection is carried out through documentation. Eviews 12 is software that functions to carry out analysis of existing data. These findings show that operating cash flow and liquidity do not contribute to earnings persistence, while company size shows a positive and significant influence on earnings persistence. Book tax difference is proven to be only relevant as a moderating variable in the relationship between company size and profit persistence, while in the relationship between operating cash flow and liquidity, book tax difference does not play a role in the moderator position.
Pengaruh Kecerdasan Spiritual Dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan Pribadi Gen Z Febrianti, putri regina; Sudirman, Iman Fauzi; Mubarok, Diki; regina, putri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ehw9ch85

Abstract

This study analyzes the impact of spiritual intelligence and hedonistic lifestyle on personal financial management in generation Z. This research aims to investigate the extent to which these two factors influence the financial management of the younger generation. Quantitative methods were applied in this study by involving 100 generation Z participants in the Tasikmalaya area who were selected through survey techniques. Data collection was carried out digitally using a Google Form questionnaire that utilized a Likert Scale of 1-5 to measure each indicator. Data analysis using SPSS 24 includes three main stages: instrument testing, classical assumption testing, and hypothesis verification. The research findings reveal that spiritual intelligence has a significant positive effect on financial management, while a hedonistic lifestyle tends to have a negative impact on personal financial management. These results are expected to provide valuable contributions in understanding the dynamics of financial management among generation Z, especially related to the role of spiritual aspects and consumptive lifestyles.
Analisis Pengaruh Debt to Equity Ratio, Return On Equity, dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2024) Syarif, Devyanthi; Sajekti, Tjipto; salsabila, kaylla
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/hdt87p15

Abstract

This study aims to analyze the influence of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. The urgency of this research stems from growing global economic uncertainty and domestic financial market volatility, which have significantly impacted the valuation of the banking sector in Indonesia. The recent decline in PBV among  major banks highlights the need to reassess which financial indicators are most influential in shaping investor perceptions. This research employs a quantitative approach using multiple linear regression analysis and classical assumption testing. Secondary data were obtained from audited annual financial reports, and analysis was conducted using SPSS version 26. The results show that ROE has a positive and significant effect on PBV, indicating that profitability plays a key role in enhancing firm valuation. Conversely, DER and TATO do not have a statistically significant impact on PBV. Simultaneously, DER, ROE, and TATO collectively do not significantly affect PBV at the 5% level, although ROE remains the most dominant factor. These findings suggest that in the banking sector, market valuation is more responsive to profitability metrics than to capital structure or asset efficiency. Therefore, banks are advised to focus on improving ROE as a strategic financial objective to increase firm value and attract investors in a competitive capital market environment.
Analisis Sistem Kompensasi Menggunakan Metode Overlapping Pada UKM Bakery X Samallo, Muhammad Alfaridzi; Fauziyyah, Farah; Azahra, Revina Novri; Sipahutar, Aviliani Margaretha; Dwiyani, Dewa Ayu Made Safira
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/pafyp096

Abstract

The bakery industry in Indonesia continues to grow as public consumption increases. However, many bakery SMEs face challenges in implementing a fair compensation system. One of them, SME Bakery X, has difficulty adjusting its payroll structure to the prevailing minimum wage standard. This study analyzed SME Bakery X's employee compensation system using the overlapping method to determine whether this method creates a fairer and flexible payroll structure. In addition, this study compared the resulting compensation system with the UMP and UMK to assess its suitability. This research used a qualitative method with a case study approach. Data were obtained through interviews with business owners and employees and secondary data analysis. The total sampling technique was applied to 20 employees. Analysis was conducted using salary mapping and overlapping methods to evaluate the pay gap and design a fairer compensation system. The results showed that all employees of SME Bakery X received salaries below the Bogor Regency MSE, and 45% below the West Java UMP. After implementing the overlapping method, there was an increase in compensation for some positions, with the highest growth of 24.03%. This method improved job satisfaction and helped SME Bakery X retain a quality workforce
Pengaruh Penggunaan Teknologi Informasi Dan Kompetensi Terhadap Efektivitas Kerja Pegawai Kantor Badan Keuangan Aset Daerah Kabupaten Majene Dahlia, Dahlia; Ruswanti, Reny; dahliah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/pz4h2w59

Abstract

The purpose of this study is to examine the influence of information technology and skills on employee performance at the Regional Asset Finance Agency of Majene Regency. In this research methodology, quantitative techniques with a saturated approach were used. All 66 employees at the Regional Asset Finance Agency of Majene Regency were selected as the population of this study. The results of the study show how the use of information technology and affects employee performance efficiency. The above study shows a significant relationship between information technology and competence, evidenced by the calculated f value of 20.198 at a significance level of 5% (p value 0.05 = 0.000). This indicates that the variables of information technology (X1) and competence (X2) jointly influence employee work efficiency at the Regional Asset Finance Agency of Majene Regency.
The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra Nuraini, Nuraini; Rasmon, Rasmon; Irawan, Candra; Jonnedi, Jonnedi; Supriatiningsih, Supriatiningsih; piliang, arfah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/vwteje32

Abstract

This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy

Page 13 of 13 | Total Record : 127

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