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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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Pemodelan Pertumbuhan E-Commerce di Indonesia dengan Spatial Autoregresive Model (SAR) Purwanti, Yuniasih
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.75

Abstract

The development of information technology has had a significant impact on the growth of e-commerce in Indonesia. However, the distribution of e-commerce is still concentrated in Java and Sumatera. It shows the inequality of the distribution of the e-commerce industry. Therefore, this study attempted to model the growth of e-commerce by considering the effect of dependence between regions. The variables use in this study included economic growth, base transceiver station (BTS), computer use, cellular phone ownership and the availability of strong signals (4G). The methods used were the Spatial Autoregressive Model (SAR) and the Spatial Error Model (SEM). The study's results showed that the SAR model was better than the SEM model. In addition, the test results indicated an autocorrelation relationship between provinces, which means that the growth of e-commerce in a province will be followed by an increase in e-commerce in the surrounding region. Meanwhile, the e-commerce growth in a province was affected by BTS, computer and telephone use, the availability of strong signals, and spatial residuals from other provinces that are close to each other.
Model Altman’s Z-Score dan Springate Memprediksi Financial Distress (Studi Kasus Perusahaan Sub Migas yang Tercatat di BEI Tahun 2017 - 2020) nusyirwan, Nusyirwan; Kusdiana, Yayu; Tinaria, Lisa; Zubir, Zubir; Masril, Masril
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.78

Abstract

The increase in the average need for oil and gas for both the public and the industrial sector has forced Indonesian oil and gas companies to look for new oil reserves in the midst of declining oil and gas production from year to year. If Indonesian sub-oil and gas companies cannot survive in these conditions, they are likely to experience losses that will affect their financial position and will eventually face financial distress or be threatened with bankruptcy. The purpose of this research is to determine the prediction of bankruptcy in sub-oil and gas companies in Indonesia that are listed on the IDX. 2017 – 2020 using Altman's Z – score and Springate models. Using the purposive sampling method in sampling, 11 oil and gas mining sub-sector companies were listed on the Indonesia Stock Exchange in 2017 – 2020 from a total population of 44 companies obtained from the website www.idx.co.id as secondary data. The score of each model is calculated mathematically with the Microsoft Excel Office 2019 application, and then performs calculations to find the most accurate bankruptcy prediction model. The results show that the Altman Z-Score and Springate models in predicting bankruptcy have a low level of accuracy.
Pembangunan Ekonomi Islam Maulana , Ahnaf; Rusmini, Rusmini; Mukaromah , Vitayatul; Nafisa, Yusro
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.81

Abstract

Along with developments in this era of globalization, it is the hope of each individual to look at a bright future with diverse human life conditions by fulfilling various existing needs, Islam is present which offers a concept in growing and developing the communitys economy so as to create social welfare as a whole. This concept does not only apply to Muslims, but also to all individuals on this earth because it is in line with the definition of Islam as a religion that is rahmatan lil alamin, which means Grace to all nature. The emergence of Islamic economics is aimed at building an economic framework based on religious sources so that a state economic order is formed based on justice as well as equality for the birth of a civilized society under the protection of Allah SWT. Every human activity in Islam has a principle with a measurement of the value of his merits and sins. Everything that is done by humans and has the value of worship will get a reward, and everything that contains the value of harm or harms one party will be worth a sin in the eyes of the creator. In life and quality formation of human character, Islam bases economic development on the formation of each individual who is directed to God as controlling every human action in daily mu'amalah. people who prioritize economic changes only with spiritual matters, they still deviate from God's law, each economic actor and government play an important role in creating prosperity in every level of society.
Analisis Kebangkrutan PT. Prasidha Aneka Niaga Tbk Menggunakan Metode Altman Z-Score Periode 2016 - 2020 Husein, Difiana; Febryari Anit, Widya
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.82

Abstract

Bankruptcy analysis by PT. Prasidha Aneka Niaga Tbk 2016-2020 uses the Altman Z-Score method. The purpose of this research is to find out whether a company is experiencing bankruptcy in the current period so that corrective actions can be taken at an early stage. This study used a quantitative descriptive method and documents for data collection. He gathered data from company records after what was needed to explain the research questions. The analytical method used is the Altman Z-Score method. According to the survey results, the company's financial ratios achieved from 2016 to 2020 have increased in 2017 and 2018 after experiencing financial difficulties in 2016, this indicates that it is not experiencing financial difficulties but is in a stable condition. However, in 2019 and 2020, it will once again face financial difficulties.
Analisis Penerapan Akuntansi Pemerintahan Good Governance di Provinsi Jawa Barat Natalia Br. Sitorus, Mawar; Nabila Khalid, Anggi Aulia; Nikmas Hutapea, Katarina; Rizki, Sri; Erica, Deliana
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.86

Abstract

This research was conducted against the backdrop of a phenomenon in which an Indonesian Supreme Audit Agency (BPK-RI) audit also explained particularly the poor quality of financial reporting by the Regional, Provincial and City District Governments. This research was investigated through a survey and supported by the existence of a theory to develop a research model designed to examine the quality of financial reporting from Local Governments that are relevant to the competence of Internal Accountants, the principle of good governance is the application of accrual-based government accounting standards. The previous survey was carried out for two years targeting the provincial/regency/city/district governments of West Java and Banten which reached 37 local governments. Data were analyzed using a structural equation model, processed using Smart PLS. The advantage of this research is that it can contribute scientifically to the science of public sector accounting and solve problems for local governments in implementing related tasks to improve the quality of local government financial reporting. The results of the study show that the competence of internal accountants has a significant effect on the quality of financial reporting, especially in local government. The principles of good governance and the application of accrual-based government accounting standards have a positive effect on regional government financial reports
Analisis Pengaruh Inovasi, Pengambilan Resiko, Otonomi, dan Reaksi Proaktif Terhadap Kapabilitas Pemasaran Ukm Kuliner Arramadhan Daulay, Wan Akbar
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.87

Abstract

Indonesian traditional culinary businesses must face a competitive environment due to the influx of imported foodproducts and the change of culinary taste of the younger generation. Therefore, it is necessary for small scale culinarybusinesses to enhance their capacity to be able to compete in the business by taking autonomous, proactive, innovative and risk-taking steps that leads to better Marketing Capability. In this research Entrepreneurship Orientation is observed through seven dimensions namely: product capability, price, place, promotion, people, process and physical evidence. Thisresearch involved 200 culinary SMEs in the area of Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) that wererandomly selected as respondents and this research concluded that there is a positive effect from autonomous, innovative and risk-taking efforts towards the Marketing Capability. Meanwhile proactive effort has a negative effect towards theMarketing Capability of the Culinary SMEs in Jabodetabek. The Marketing Capability is indicated by the promotion capability, human resources capability, process capability, and the capability of the chosen place or venue for the culinary business.
Peran Influencer dan Media Sosial Instagram dalam Meningkatkan Promosi Pada Suatu Brand Susilawati, Agnes Dwita; Solehatun, Fifit
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.88

Abstract

Marketing is one of the strategies to increase the activities of a company in terms of promoting the products it sells. In the era of the industrial revolution 4.0 now, promotional strategies must be able to take advantage of existing opportunities, must be able to use social media as marketing tools. This is because people's habits today are that they prefer to shop online. As we already know that social media is an inseparable part of today's society. By taking advantage of existing opportunities, social media can be used to promote. The current phenomenon is that the company has also collaborated with Influencers in carrying out their promotions. Influencers are usually artists or it can be from a celebrity who becomes an idol or their followers or followers from social media. Influencers themselves are partnered with a company in order to convey the purpose of the product to be promoted to certain target consumers. The research approach is a literature review approach and a qualitative descriptive method and the flow used in this study uses the AISAS (Attention, Interest, Search, Action and Share) approach
Pengaruh Leverage, Struktur Modal dan Konservatisme Akutansi terhadap Kinerja Keuangan Perusahaan Nainggolan, Carlos Daniel
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.92

Abstract

This study discusses the performance of financial companies based on the results of previous literature. A number of articles and studies published in recent years have examined the factors that influence the performance of financial companies, such as leverage, capital structure and accounting conservatism. Research also evaluates the use of different metrics in measuring the performance of financial companies, such as financial ratios, trend analysis, and benchmarking. The results of this research show that the performance of financial companies is influenced by various internal and external factors, as well as the measurement methods used. This study aims to provide a better understanding of the performance of financial companies and the factors that influence it, so that it can help decision making in the future. Leverage, Capital Structure and Accounting Conservatism affect the company's financial performance. Keyword: Company Financial Performance, Leverage, Capital Structure and Accounting Conservatism
Pengaruh Investasi, Ekspor, dan Tenaga Kerja terhadap Pertumbuhan Ekonomi di Indonesia wibow, eka putri julianti; Wibowo, Eka Putri Julianti; Pramukty, Rachmat
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.93

Abstract

Previous research or accurate research is needed for a scientific research or artukel. This previous research or accurate research aims to predict the discussion and dominance of variable relationships to Economic Growth in Indonesia. This observation intends to recognize the factors that influence Economic Growth in Indonesia, namely Exports, Investment, and Labor, Literature Review of International Business Economics. The writing of this study serves to solve the theory of influence between variables for future research. The results of this research and discussion of Literature Review are Exports, Investment, and Labor have an impact on Economic Growth in Indonesia.
Analisis Pengaruh Inflasi, Populasi dan Investasi Asing Langsung Terhadap Pengangguran di Indonesia Larasati, Erlynda Rizky
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.94

Abstract

The increasing number of unemployed is a serious problem for the development of developing countries, including Indonesia. The existence of unemployment due to the imbalance between supply and demand aspects both in terms of quantity and quality can lead to serious unemployment. Unemployment that is already very chronic and structural in nature will generally have a negative impact on environmental, social, economic and political development in a country. And very influential on the achievement of community welfare and development prospects in the country concerned. This study discusses "Analysis of the Effect of Inflation, Population and Foreign Direct Investment in Indonesia 1991-2020". The analytical model used is the error correction model (ECM). The results of the study This is in the long term, the population variable has a positive and significant effect on unemployment in Indonesia, while in the short term, the variable foreign direct investment (FDI) has a positive and significant effect on unemployment in Indonesia.

Page 7 of 13 | Total Record : 127

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