cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dendy Kurniawan
Contact Email
amik@amikveteran.ac.id
Phone
+6287700656648
Journal Mail Official
amik@amikveteran.ac.id
Editorial Address
Jln. Senopati Arcawinagun Purwokerto 53113 Telp (0281) 6572636 Purwokerto 53121
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Amik Veteran Purwokerto
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaem.v2i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN: 2809-655X (print) diterbitkan oleh LPPM AMIK Veteran Purwokerto. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis dapat dibaca, diunduh, disalin, didistribusikan, dicetak, dicari, atau ditautkan ke teks lengkap artikel ini, menyimpan artikel, menjelajah untuk pengindeksan, meneruskannya sebagai data ke perangkat lunak, atau menggunakannya untuk tujuan lain yang sah, tanpa hambatan finansial, hukum, atau teknis selain yang tidak dapat dipisahkan dari memperoleh akses ke internet itu sendiri. Adapun ruang lingkup nya adalah: 1. Ilmu Manajemen 2. Ilmu ekonomi 3. Manajemen Pemasaran 4. Manajemen Informatika Terapan 5. Manajemen Bisnis 6. Manajemen Informatika Terapan 7. Ekonomi Bisnis 8. Sistem Informasi Bisnis 9. Ilmu Komputer Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 146 Documents
 10   11   12   13   14 
MOTIVASI KERJA MENCERMIKAN KEBERHASILAN KINERJA PEGAWAI Dimas Prasetiyo; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1640

Abstract

The development of human resources in organizations involves individuals, employees making changes from traditional to modern thinking creatively and critically, so that employees improve their performance. Employee performance is closely related to the image of the institution so special attention is needed to improve employee performance. Of course, this is done by the Losari Health Center, Pemalang Regency, Central Java to improve the performance of its employees. The goal of the Losari Health Center is achieved. Technically, this research uses a quantitative method, namely a way of expressing phenomena through numerical data, then it is analyzed mathematically, the results are used as the basis for drawing conclusions. The research results are described as an approach to reveal research facts. The facts above are intended for a discussion of a problem at the Losari Health Center and identify the influence of work discipline, work motivation and work environment variables on employee performance. After doing the research, it can be seen that work discipline, work motivation and work environment simultaneously affect employee performance. Research results in the variable work discipline can have a significant positive effect on employee performance. In the work motivation variable, work motivation can have a significant positive effect on employee performance, which can be interpreted. Finally, the work environment variable shows that the work environment can have a significant and positive influence on employee performance.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Pertiwi, Sri Wulan; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
PENGARUH NPL DAN BOPO TERHADAP PROFITABILITAS PADA BANK UMUM KONVENSIONAL PADA MASA PANDEMI COVID 19 Lorenzia Ida Ayu Irma Hartiwi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1694

Abstract

This study aims to determine the effect of Non-Performing Loans (NPL) and Operational Costs and Operating Income (BOPO) on Profitability carried out at Conventional Commercial Banks during the 2020 Covid-19 pandemic. This study uses secondary data obtained from financial reports and data other financials for the 2020 Quarterly period taken via the web www.ojk.go.id. The sample in this study is Financial Reports for Quarters I to IV of 2020 at conventional commercial banks with a total of 149 samples. The results showed that NPL had a significant negative effect on ROA profitability and BOPO had no significant effect on ROA profitability.
ANALISIS IMPLEMENTASI SURAT EDARAN KEMENTERIAN PERHUBUNGAN NOMOR 13 TAHUN 2020 DI BANDAR UDARA INTERNASIONAL YOGYAKARTA Adhinda Zhalzabila Qatrunnada; Zenita Kurniasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1712

Abstract

At the end of 2019 the world was shocked by the presence of a new virus, namely the corona virus. The more people who gather in a confined space, the greater the risk of transmission of the corona virus. The airport is a gathering place for many people or individuals from various countries and regions that have the potential to spread viruses or infectious diseases, by implementing health protocols at airports it is hoped that it can help control the spread of disease and can give passengers confidence to travel safely by using transportation air. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. Then proceed with data analysis techniques, namely data reduction, data presentation, and drawing conclusions. The results obtained in this study are that Yogyakarta International Airport has implemented the health protocol according to the Ministry of Transportation Circular Letter Number 13 of 2020 properly. However, there have been several obstacles in implementing health protocols in recent years due to the transition from SE 13 of 2020 regulations to the Ministry of Home Affairs regulations 53 of 2022, where Yogyakarta International Airport is adjusting to new regulations and ensuring that old regulations are not neglected.
PERAN AUDIT INTERNAL DALAM MENCEGAH FRAUD DI PERUSAHAAN Nurul Tsalatsa Azizah; Rahmadina Rahmadina; Warda Mumtaza; Ratih Kusumastuti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1715

Abstract

This study aims to analyze the role of internal audit in preventing fraud within the company. Fraud is an act of deception or manipulation that is carried out with the aim of gaining illegal profit, and can cause significant financial losses for the company. Internal audit, as an independent and objective function, is responsible for assessing the effectiveness of the internal control system and ensuring compliance with applicable policies and procedures. In this study, a qualitative approach was used by conducting literature studies and case analysis related to fraud in companies. The results of the analysis show that the role of internal audit is very important in preventing and detecting fraud within the company. Internal audit can help identify gaps or weaknesses in the internal control system, as well as provide recommendations to improve business processes that are vulnerable to fraud. Several strategies that can be carried out by internal audit in preventing fraud include assessing fraud risk, testing and evaluating internal control systems, checking transactions regularly, as well as educating and training employees regarding business ethics and corporate governance. In addition, internal audit can also act as a channel for complaints (whistleblowing) which allows employees to report fraud without fear of retaliation. This study concludes that internal audit has a crucial role in preventing and reducing the risk of fraud within a company. By conducting a comprehensive and proactive audit, internal audit can help create a business environment that is transparent, ethical and with integrity. The results of this study are expected to provide insights and recommendations for companies in optimizing the role of internal audit in preventing and managing fraud risk.
DETERMINAN PENENTU KENAIKAN RETURN SAHAM PADA PERUSAHAAN TRANSPORTASI DI INDONESIA Arum Puspita Sari; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1717

Abstract

This research is intended to prove the effect of PER, DER and EPS on stock returns. The population in this study are non-manufacturing companies in the transportation sector with 21 companies with a sampling technique with certain criteria. The sample criterion is to have a complete stock return report that has been registered on IDX, the research sample is 126 of 21 companies times 6 years of financial reports listed on the IDX. The data analysis technique used in this study was a quantitative method using descriptive analysis and multiple linear regression analysis, as well as classical assumption tests as a prerequisite for multiple linear regression tests using SPSS software. The results showed that PER (Price earning ratio) did not have a positive and significant effect on Stock Returns, DER (Debt to equity ratio) did not have a positive and significant effect on Stock Returns and EPS (Earning per share) had a positive and significant effect on Stock Returns in manufacturing companies in the transportation sub-sector listed on the IDX for 2017- 2022.
PENGARUH PROMOSI DAN KUALITAS PELAYANAN KARTU KREDIT TERHADAP LOYALITAS NASABAH PADA PT BANK NEGARA INDONESIA KANTOR CABANG MATRAMAN JAKARTA TIMUR Tira Sri Yulistiani; Rani Rani; Purwatiningsih Purwatiningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1914

Abstract

The growing number of credit card users in Indonesia is considered to have a fairly high poltelnsial market. This study uses associative research quantitative approach which is analyzed using multiple linear regression analysis with SPSS version 26.0 software. The population in this research is Bank BNI customers. The sample was determined based on the random sampling technique method. The data collection technique used a questionnaire distribution of 106 people from the number of Bank BNI East Jakarta customers. Hypothesis testing using the T-test and F-test. The research conclusion concluded that the promotion and quality of credit card services had a significant positive effect on customer loyalty of PT Bank Negara Indonesia Matraman Branch Office, East Jakarta.
ENTREPRENEURIAL INTENTION DI KALANGAN MAHASISWA DI SURABAYA DALAM TINJAUAN COGNITIVE FLEXIBILITY DAN RISK-TAKING PROPENSITY Benedictus Felex Giarto; Yonathan Palumian; Wilma Laura Sahetapy
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1943

Abstract

Entrepreneurship is a skill that needs to be possessed by the younger generation and should be nurtured from an early age. This study aims to explain the impact of risk-taking propensity and cognitive flexibility on entrepreneurial intention in final year students in Surabaya. The research method used is quantitative research. The study population consisted of final year students in the city of Surabaya, with a sample size of 130 respondents. The variables studied include risk-taking propensity, cognitive flexibility, and entrepreneurial intention. Data was collected using a questionnaire. Data processing methods include validity and reliability tests, as well as classical regression assumptions and multiple linear regression. The research findings show that risk-taking propensity and cognitive flexibility have a positive and significant influence on entrepreneurial intention. Entrepreneurship is a skill that needs to be possessed by the younger generation and should be nurtured from an early age. This study aims to explain the impact of risk-taking propensity and cognitive flexibility on entrepreneurial intention in final year students in Surabaya. The research method used is quantitative research. The study population consisted of final year students in the city of Surabaya, with a sample size of 130 respondents. The variables studied include risk-taking propensity, cognitive flexibility, and entrepreneurial intention. Data was collected using a questionnaire. Data processing methods include validity and reliability tests, as well as classical regression assumptions and multiple linear regression. The research findings show that risk-taking propensity and cognitive flexibility have a positive and significant influence on entrepreneurial intention.
PENGARUH KEPEMIMPINAN, KOMUNIKASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SIKKA Amir Djonu
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1944

Abstract

The purpose of this study was to test the effect of leadership on performance of employees Ravenue Financial Management and Regional Assests Official in Sikka, communication on performance of employess Ravenue Financial Management and Regional Assets Official in Sikka, work motivation on performance of employess Revenue Financial Management and Regional Assets in Sikka, leadership, communication, and motivation work together/ simultaneously on performance of employees Revenue Financial Management and Regional Asset Official in Sikka. The population in this study were all employees at the Ravenue of Financial Management and Regional Assets Official in Sikka which totaling 110 and 86 people of that number research sample used proportionate random sampling method with error level of 5%. The researcher used Multiple Linear Regression Analysis, t Test, F Test and Analysis of Coefficient of Determination. The analysis was found that: The effect of leadership was positive and significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka, the effect of communication was positive and non significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka,the effect of work motivation was positive   and non significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka, leadership, communication, and motivation work together / simultaneous was positive and significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka. It was recommended that the leadership of these three variables can manage the employees to work based on the duties and each functions in order to achieve organizational goals.
PENGARUH KUALITAS PELAYANAN, FITUR PAYLATER, PROMOSI DAN KEMUDAHAN APLIKASI TERHADAP MINAT BELI ULANG PADA SHOPEE : (Studi kasus: Mahasiswa di Daerah Istimewa Yogyakarta) Inri Yani; Sutarni Sutarni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1945

Abstract

This study aims to test empirically the effect of service quality, paylater features, promotions and ease of application on repurchase intention. The population in this study were students using the Shopee marketplace in the Special Region of Yogyakarta. The sample of this research is Shopee user students who have bought on the Shopee marketplace more than once. The analytical method used is Moderated Regression Analysis (MRA). The technique of taking samples using purposive sampling. The results of this study indicate that service quality, paylater features, promotions and ease of application have a positive effect on repurchase intention. Quality of service, paylater features, promotions and ease of application have a joint effect on repurchase intention.

Page 12 of 15 | Total Record : 146

 10   11   12   13   14 

Filter by Year

2021 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis