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Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen operasi,diterbitkan dalam tiga kali yaitu pada bulan Januari, Mei, dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 23 Documents
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Search results for , issue "Vol 5 No 3 (2025): Edisi September 2025" : 23 Documents clear
Analisis Sistem Pengendalian Internal Atas Prosedur Pengeluaran Kas: Studi pada Perusahaan Properti Adelia, Ega; Ratnawati, Dyah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2084

Abstract

This study aims to assess the effectiveness of the internal control system in managing cash disbursement processes within a property company based in Surabaya, using the COSO 2013 framework as the primary reference. Data were collected through company document analysis, direct observation over a five-month period, and interviews, applying a descriptive qualitative approach. The analytical method follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing or verification. To ensure data validity, Member checking and source triangulation techniques were employed. The findings reveal that the implementation of COSO principles within the company has reached approximately 94.12%, indicating a high level of effectiveness. However, weaknesses remain in the control environment component, particularly due to the accounting function not being located within the area unit under study, but instead managed at the regional level. This situation hinders the optimal performance of the internal control structure. Therefore, it is recommended that the company revise its organizational structure and strengthen internal controls to improve the effectiveness of cash disbursement management.
Analisis Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Piutang dengan Standar Audit 505 Studi Kasus Pada KAP X Putri, Dian Oktaviana; Widoretno, Astrini Aning
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2127

Abstract

This study aims to analyze the compatibility between the application of confirmation used by KAP X auditors in conducting receivables audits, with Audit Standard (SA) 505 on External Confirmation issued by the Indonesian Institute of Public Accountants (IAPI). This study uses a qualitative research method, where the researcher observes how the auditor of KAP X carries out external confirmation procedures to ensure the correctness of the value of the company's receivables balance. The data collection techniques used in this study were participatory observation and interviews. The data obtained in this study will be analyzed using qualitative methods. The results of this study state that the external confirmation procedure carried out by the KAP X auditor is in accordance with the external confirmation provisions contained in the Audit Standard (SA) 505 published by the Indonesian Institute of Public Accountants (IAPI). The implication of this study is the need for auditors to evaluate the sampling results of the company's receivables data in order to be able to improve the efficiency and effectiveness of the external confirmation procedures implemented.
Penerapan Prinsip-Prinsip Good Corporate Governance (GCG) pada Perusahaan Properti Susanti, Rahayu Eka; Dyah Ratnawati
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2131

Abstract

This study aims to examine the implementation of Good Corporate Governance (GCG) in Property Companies. It also seeks to understand how well GCG principles are applied in accordance with relevant regulations. Thestudy employs a qualitative descriptive methodology, using a property company as a case study. Secondarydata such as annual reports, internal archives, and scientific journal publications are analyzed through libraryresearch and documentation. Data analysis is conducted using a qualitative descriptive approach, includingdata reduction, categorization, verification, and interpretation.The analysis results show that the propertycompany has effectively and consistently applied GCG principles. Transparency is demonstrated through thepublication of annual reports, dissemination of accurate information, and protection of whistleblowers.Accountability is implemented through a clear governance structure, well-defined job descriptions, and aneffective internal control system in accordance with the Sarbanes-Oxley Act (SOA 404). Performance ismeasured using Key Performance Indicators (KPIs).Responsibility is reflected in legal compliance, active CSRprograms, and integrated risk management. Independence is maintained through the autonomous roles of theBoard of Directors, the Board of Commissioners, and the Audit Committee. Fairness and equality are shownthrough non-discriminatory treatment of shareholders, gender equality, a meritocracy system, and policies thatprioritize all stakeholders in line with the AKHLAK values (Trustworthy, Competent, Harmonious, Loyal,Adaptive, and Collaborative). The implications of optimal GCG implementation include enhanced reputation,protection of involved parties, legal compliance, and improved operational performance and businessvaluation. GCG also fosters increased investor trust through transparency and careful management. This iscrucial in promoting competent, effective, and efficient management of State-Owned Enterprises (SOEs), aswell as strengthening independence and improving the operational performance of important corporateorganizations.
Audit KKP Laporan Keuangan Puskesmas: Integrasi Akuntansi Terpadu Dan Pemeriksaan Akuntansi Sektor Publik Nadia Putri, Sonya; Budiwitjaksono, Gideon Setyo
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2132

Abstract

This article aims to analyze the implementation of the Audit Working Papers (KKP) in the audit of Puskesmas financial statements by the Public Accounting Firm (KAP) Bambang, Sutjipto Ngumar and Partners and to examine its relevance to the concepts of integrated accounting and public sector auditing. This study employs a qualitative approach using participatory observation and semi-structured interviews. The results indicate that the implementation of the AWP has been appropriate in terms of audit documentation and evidence triangulation; however, it remains suboptimal in the utilization of information technology and the application of integrated accounting systems. Auditors still face limitations in manual systems that hinder data integration and audit effectiveness. These findings emphasize the importance of strengthening accounting information systems and digital audit training to improve the quality of public sector audits at Puskesmas. This article contributes to bridging the gap between theory and practice in public sector auditing based on empirical experience.
Peran Sistem Pengendalian Internal dalam Mitigasi Risiko Fraud : Studi Kasus Proyek Waingapu Rachmawati, Aqila; Syaiful Akbar, Fajar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2134

Abstract

Fraud in construction projects is a serious risk that can undermine the efficiency and accountability of project implementation. Internal control systems play a crucial role in preventing fraud, particularly in procurement and budget utilization processes. This study aims to evaluate the internal control system implemented by PT. Bangun Mitra Persada in the execution of the Waingapu Project and to assess its effectiveness in preventing fraudulent practices. This research adopts a descriptive qualitative approach, with data collected through semi-structured interviews with one internal company informant. The results show that the internal control system is implemented strictly through direct supervision by the company owner over all project expenditures, regardless of their scale. Each transaction must receive direct approval from management and must refer to the pre-established Budget Plan (RAB). In addition, employees’ understanding of market prices and their close relationships with vendors contribute to maintaining cost efficiency and reducing fraud risks. These findings indicate that direct leadership involvement, compliance with budget planning documents, and strict documentation control are key factors in effectively preventing fraud within project operations.
Tantangan Digitalisasi dalam Pencatatan Biaya Proyek pada PT. Bangun Mitra Persada Aini, Syarifah; Syaiful Akbar, Fajar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2135

Abstract

This study aims to examine the various challenges encountered by PT. Bangun Mitra Persada in its efforts to digitize project cost recording processes. Despite handling large-scale construction projects worth billions, the company still relies on manual data entry through Microsoft Excel. Employing a qualitative case study approach, data were gathered through semi-structured interviews, limited field observations, and document analysis. The findings reveal three primary obstacles to digitalization: limited human resource capabilities, a perception that the current business scale does not justify digital systems, and the prevalence of inefficiencies and errors within the manual process. The research highlights that the barriers to digital adoption are not solely technical but also deeply rooted in organizational readiness and internal work culture. Conceptually, the study extends the application of the Technology Acceptance Model (TAM) and Organizational Readiness theory within the context of small to medium-sized enterprises (SMEs) in the construction sector. Practically, it provides actionable insights for system developers and policymakers in designing adaptive and field-relevant digital transformation strategies.
Peningkatan Efisiensi Administrasi Keuangan Melalui Sistem Penagihan Otomatis: Studi Kasus Pada PT Java Energy Semesta Anggraeni, Deviana Kusnul; Widajantie, Tituk Diah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2137

Abstract

This study aims to analyze the impact of implementing an automated billing system based on Google Apps Script in enhancing the efficiency of financial administration processes at PT Java Energy Semesta. The study employs a descriptive qualitative method with a single case study approach, using data collection techniques such as direct observation, in-depth interviews with finance staff, and documentation of the system and billing activity logs. Data analysis was conducted thematically, including data reduction, categorization, and conclusion drawing, focusing on efficiency indicators such as the time required to prepare reminders, frequency of late payments, and the speed of customer confirmations. The results indicate that the implementation of the automated billing system successfully reduced the average time for processing daily billing reminders from 1–2 hours to under 10 minutes, decreased payment delays by up to 30%, and accelerated the financial information cycle. This automation also reduced dependency on administrative staff and improved the accuracy of information delivery. These findings imply that digitalizing administrative processes through simple and affordable platforms such as Google Apps Script can serve as an effective solution for medium-sized enterprises. In addition to streamlining workflows, the system also contributes to improved cash flow efficiency, stronger receivables control, and reduced credit risk, thereby supporting the overall financial stability of the company.
Pengaruh Beban Kerja, Kualitas Kerja, dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. RPN Pusat Penelitian Kelapa Sawit Medan Innayah; Yayuk, Yuliana; Anggia Sari, Lubis; Julianto, Hutasuhut
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2148

Abstract

This study aims to analyze the influence of workload, work quality, and career development on employee performance at PT.RPN Medan Palm Oil Research Center. The method used is a quantitative approach with an associative research type. Primary data was obtained through distributing questionnaires to 71 respondents, which were analyzed using multiple linear regression with the help of SPSS version 29. The results of the partial test (t test) showed that workload did not have a significant effect on employee performance (t = 0.347; sig. = 0.730 > 0.05). In contrast, work quality (t = 3.213; sig. = 0.002 < 0.05) and career development (t = 6.550; sig. < 0.001) had a positive and significant effect on employee performance. Simultaneously, the three independent variables together had a significant effect on employee performance (F = 50.143 > F table 2.74; sig. < 0.001). The coefficient of determination (R Square) value of 0.692 indicates that 69.2% of the variation in employee erformance can be explained by the variables of workload, work quality, and career development, while theremaining 30.8% is influenced by other factors outside this research model. This finding emphasizes the importance of work quality and career development in improving employee performance.
Pengaruh Pembagian Kerja dan Worklife Balance TerhadapEfektivitas Kerja Dimediasi oleh Job Satisfaction Manalu, Regista; Ardiani, Winda; Putra, Rizky
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2156

Abstract

This study aims to determine the effect of division of labor and work-life balance on work effectiveness, with job sastisfaction as a mediator, on employees of PT Toyota Auto 2000 Medan Amplas. Path analysis research design is used as an analytical tool to determine the direction of the variables studied and see how significant the influence of the independent variable is with the dependent either directly or indirectly through the mediating variable. This research uses a quantitative approach with descriptive methods. In this study the entire population was sampled, namely 102 employees of PT Toyota Auto 2000 Medan Amplas. The results of this study indicate that division of labor does not have a direct effect on work effectiveness (β=0.006; t=0.070; p=0.944), nor does work-life balance (β=0.116; t=1.841; p>0.05). However, job division significantly affects job satisfaction (β=0.236; t=3.328; p=0.001), and work-life balance has a stronger influence on job satisfaction (β=0.554; t=6.672; p=0.000). Job satisfaction was found to have a significant effect on work effectiveness (β=0.763; t=10.626; p=0.000). Mediation analysis shows that job satisfaction mediates the relationship between work distribution and work effectiveness (β=0.180; t=2.929; p=0.004) and work-life balance and work effectiveness (β=0.423; t=6.487; p=0.001). This research is expected to contribute to the development of more effective human resource management policies and strategies to increase employee job satisfaction and productivity in the automotive industry.
Peranan Internet dalam Meningkatkan Pendapatan Wirausaha Informal Bidang Jasa Diroatmodjo, Indah Safira; Wardhana, Adhitya
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2158

Abstract

Despite employing more than half of the national workforce, informal entrepreneurs in the service sector continue to earn less than their counterparts in the formal sector. This study aims to analyze informal entrepreneurship in the service sector, which is indicated to have the potential to improve local economies. The study uses 52,349 observations and applies the Ordinary Least Squares (OLS) method. Data were drawn from the 2019 National Labor Force Survey (Sakernas) and regional minimum wage (UMR) data published by Statistics Indonesia (BPS). The variables used in this study include internet usage, age, education level, gender, place of residence, work duration, weekly working hours, and UMR. The results indicate that internet usage has a positive and significant effect on income, with an estimated contribution of 29.1 percent. Other factors such as age, education, urban residence, work duration, working hours, and minimum wage are also significant. These findings highlight the importance of accelerating digitalization as a strategy to enhance the welfare of informal service entrepreneurs.

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