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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 182 Documents
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Analisis Efektivitas Sistem Informasi Akuntansi pada Verifikasi Pertanggungjawaban Uang Muka (PJUM) dan Reimbursement Salsabil, Yasmin Inas; Yulianti Raharjo
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.v3i1.2169

Abstract

This study aims to analyze the effectiveness and efficiency of implementing an accounting information system in the verification process of advance payment accountability (PJUM) and reimbursement at PT Petrokimia Gresik by utilizing the Web Uang Muka (WUM) system integrated with the System Application and Product in Data Processing (SAP). A descriptive qualitative approach was employed, using primary data collected through observation, an interview with a key informant, and documentation. The results indicate that the implementation of WUM and SAP has enhanced the effectiveness of the verification process, which was previously conducted manually using hardcopy documents - an approach that was time-consuming and prone to errors. This study highlights the importance of digitalization in financial management to improve both effectiveness and accountability
Pengaruh Responsiveness dan Empathy Terhadap Kepuasan Pasien Rawat Inap di Rumah Sakit Umum Hidayah Delitua Fahrezy Try Cahya Putra Purwanto
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.v3i1.2170

Abstract

This study aims to determine and explain the effect of responsiveness and empathy on the satisfaction of inpatients at Hidayah Delitua General Hospital. The population in this study were inpatients at Hidayah Delitua General Hospital, with a sample size of 90 people. Data collection was conducted using questionnaires. The data analysis techniques used were multiple linear regression models and hypothesis testing using t-tests, f-tests, and determination coefficients, after the data had been tested using validity tests, reliability tests, and classical assumptions. Data processing was performed using SPSS. Based on the results of the hypothesis testing, it was found that: 1) Responsiveness has a positive and significant effect on patient satisfaction, 2) Empathy has a positive and significant effect on patient satisfaction. The Adjusted R Square analysis results indicate that Responsiveness and Empathy together influence patient satisfaction.
Eksplorasi Fenomena Tax Avoidance pada Perusahaan Sektor Teknologi di Indonesia Bimantara, Aryadi; Dimar Alam, Muhammad
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.v3i1.2171

Abstract

This study examines the influence of profitability, sales growth, capital intensity, and earning persistence on corporate tax avoidance. A quantitative approach was employed using secondary data derived from company financial reports. The population consists of all technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample was selected using a purposive sampling technique, and hypothesis testing was conducted through panel data regression analysis. The results show that profitability and capital intensity have a positive effect on tax avoidance practices, while sales growth and earning persistence have no significant influence. These findings contribute to a broader understanding of the factors influencing tax avoidance behavior among companies in the technology sector.
Faktor-faktor yang Mempengaruhi Minat Berkarir di Bidang Perpajakan dengan Penghargaan Finansial Sebagai Moderasi Valda Shakila; Desi Ika
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.v3i1.2182

Abstract

This study aims to examine the influence of tax literacy, motivation and job market considerations on accounting students' interest in a career in taxation with financial rewards as moderation. This study uses a quantitative approach, with primary data obtained from the distribution of questionnaires to accounting students in a number of universities in Medan with purposive sampling and as many as 185 respondents will be sampled. The analysis techniques used are multiple linear regression and moderation test with an absolute difference uses SPSS 26.The results showed that tax literacy had no effect on accounting students' interest in a career in taxation having a significant result of 0.063, while motivation and job market considerations had an influence on accounting students' interest in a career in taxation which had significant results of 0.000 and 0.002. Financial rewards are not able to moderate the relationship between tax literacy had a significant result of 0.243, but effectively moderated motivation and job market considerations on accounting students' interest a career in taxation. had significant results of 0.010 and 0.032, respectively.
Optimalisasi Pengelolaan Klaim KUR Menggunakan Askrindo Core System pada PT Askrindo Surabaya Farahdillah, Nadia Amara Dwi; Fitriani, Nurul
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.v3i1.2187

Abstract

Efficiency in claims management is a crucial aspect for insurance companies to maintain profitability and operational sustainability. PT Askrindo, a state-owned enterprise in the field of credit insurance, has implemented the Askrindo Core System (ACS) as an integrated information system to enhance the effectiveness of the claims process for the People’s Business Credit (KUR) program. This study aims to analyze the extent to which the optimization of ACS can improve the company's financial efficiency, as well as to identify the challenges and strategies involved in its implementation. Using a qualitative approach, data were obtained through observation and interviews with finance staff at PT Askrindo Surabaya Branch. The results show that ACS is capable of accelerating the claims submission and disbursement processes, improving data accuracy, and reducing operational costs by up to 60%. However, there are technical obstacles such as system disruptions, as well as non-technical challenges including a lack of user understanding of the system. Continuous training and technical assistance are key to the successful implementation of ACS. The optimization of ACS has made a positive contribution to PT Askrindo's financial efficiency and can serve as a reference for other insurance companies in managing claims through digital systems.
Analisis Pendapatan dan Evaluasi Penyerapan Anggaran pada Puskesmas dalam Rangka Efisiensi Pengelolaan Keuangan Daerah Nadhir, Athiyya Umareta; Widodo, Condro
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.v3i1.2189

Abstract

Revenue audits and budget absorption evaluations are important instruments in assessing the efficiency of financial management in public service entities such as Community Health Centers (Puskesmas). This study aims to analyze the implementation of revenue audits by Public Accounting Firms (KAP) and evaluate budget absorption in Puskesmas as an effort to improve the efficiency of regional financial management. The method used is a descriptive qualitative approach through observation and documentation of audit reports and budget realization reports. The main income of Puskesmas comes from capitation funds, non-capitation funds, and health service levies. According to the audit results, there is a negative deviation percentage in the realization of capitation income of ±80%. In addition, budget absorption in Puskesmas is not optimal due to funding delays and inappropriate planning. Budget absorption is not optimal due to funding delays and inappropriate planning. This study emphasizes the importance of strengthening financial information systems, improving human resource competencies, and harmonizing regulations to improve regional financial efficiency and accountability
Digitalisasi pada Proses Verifikasi Tagihan Transaksi Jasa Menggunakan Sistem Informasi Akuntansi PT Petrokimia Gresik Fitria, Berliana Aini; Raharjo, Yulianti
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.v3i1.2194

Abstract

The rapid advancement of information technology has driven the digitalization of various business processes, including service invoice verification. This study aims to evaluate the effectiveness of implementing a web-based accounting information system, the Smart & Intelligent Procurement System (SIPS), in accelerating and streamlining the invoice verification process at PT Petrokimia Gresik. A descriptive qualitative approach was used, with data collected through observation, interviews, and documentation during an internship program. The findings indicate that using SIPS improves work efficiency, reduces administrative errors, expedites verification processes, and supports transparency and accountability. The system also enhances interdepartmental coordination and vendor relationships. In conclusion, SIPS represents a successful form of digital transformation that optimizes service invoice verification and supports a more modern and effective administrative management system.
Pengaruh Brand Image dan Green Marketing terhadap Keputusan Pembelian AMDK Le Minerale di Kota Cirebon Nur'aeni; Dewi Laily Purnamasari; Oryz Agnu Dian Wulandari
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.v3i1.2210

Abstract

This study aims to analyze the influence of brand image and green marketing on purchasing decisions for bottled water, specifically among Le Minerale consumers in Cirebon City. This is a quantitative, associative study with a sample size of 100 respondents. The research method used a survey conducted via Google Forms in the form of questionnaire with a five-point Likert scale. The analysis tool used in this study was SmartPLS 4, employing several analyses, namely Validity Test, Discriminant Validity Test (HTMT, Fornell-Lacker Criteria, and Cross Loadings), Reliability Test, Model Fit Test, Determination Coefficient Test, Multicollinearity Test, Path Coefficient Test, and Simultaneous Test. The results of this study conclude that (1) brand image has a positive and significant influence on purchase decisions. (2) green marketing has a positive and significant influence on purchasing decisions. (3) brand image and green marketing simultaneously influence purchasing decisions. The influence of brand image and green marketing on purchasing decisions is 48%, while the remaining 52% is influenced by other variables.
Pengaruh Harga Minyak Dunia dan Belanja Infrastruktur terhadap Keseimbangan Anggaran Pemerintah Indonesia 2015-2024 Primasari Fitria; Syaputri, Ayu Geby Gisela; Muhammad Bahrul Ulum
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.v3i1.2214

Abstract

This study aims to examine the extent to which World Oil Prices and Infrastructure Spending influence Indonesia's Budget Balance in 2015-2024. The data used in this study are secondary data from 2015-2024. The analysis method used is multiple linear regression analysis. The analysis results indicate that crude oil prices and infrastructure expenditure simultaneously have a significant effect on the Budget Balance, with an F-value of 5.720 and a significance level of 0.013 < 0.015. Partially, infrastructure expenditure has a significant impact on the state budget deficit, with a coefficient of β = 0.456 and p < 0.05, whereas crude oil prices do not have a significant effect (β = -0.106, p = 0.28). This is due to fluctuations in crude oil prices that do not always align with the continuously increasing trend of the state budget deficit each year. Infrastructure expenditure plays a crucial role in supporting economic growth, prompting the government to increase capital spending for development.
Efek Pengembangan Karir dan Kompetensi pada Kinerja Karyawan Gen Z di PT Securindo Packatama Indonesia Halimatussa’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.v3i1.2238

Abstract

This study aims to analyze the effect of career development and competence on the performance of Generation Z employees at PT. Securindo Packatama Indonesia. The research background highlights the importance of human resource management in addressing the challenges of a new workforce generation, which differs from previous ones in terms of career orientation, technological adaptability, and work flexibility. A quantitative approach was employed, using a survey method through questionnaires distributed to Gen Z employees across various divisions of the company. Data were analyzed using multiple linear regression to examine both simultaneous and partial effects of career development and competence variables on employee performance. The results reveal that career development has a positive and significant effect on the performance of Gen Z employees. Likewise, competence shows a significant positive impact in enhancing work quality, productivity, and goal achievement. Simultaneously, these two variables strongly contribute to explaining the variation in employee performance. The findings emphasize the importance of organizational strategies in designing clear career development programs and continuous competency enhancement to support the optimal performance of the new generation workforce.

Page 18 of 19 | Total Record : 182

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