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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
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN TPI TASIK AGUNG REMBANG Muhammad Najikh Abdillah; Hawik Ervina; Ira Setiawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.1297

Abstract

This study aims to determine the influence of organizational culture, job engagement, organizational environment on the performance of Tpi Tasik Agung Rembang employees. This type of research uses quantitative research methods and the data used in this study is primary data. The population in this study was TPI Tasik Agung Rembang, this study used non-probability techniques with a saturated sample of 80 respondents. The measurement of this study used a Likert scale which was then processed with the IBM SPSS Statistical Version 25 analysis tool using multiple linear analysis. The results of this study show that there is a positive and significant influence between organizational culture and performance partially, job engagement has a positive and significant effect on performance partially, the organizational environment has a positive and significant effect on performance partially. The results of the coefficient of determination (R2) test obtained a value from Ajusted R Square of 0.341 or 34.1% showed that performance variables were influenced by organizational culture variables, job engagement, organizational environment while 65.9% were influenced by other variables
PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Wardani, Dewi Kusuma; Sukarte, Ketut
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.1727

Abstract

The purpose of this study was to determine the effect of taxpayer perceptions of tax authorities' service quality on taxpayer compliance with risk preference as a moderating variable. This study uses a quantitative design. The data was obtained from distributing online questionnaires with the Google form. The sampling technique used is incidental sampling. The number of samples used amounted to 217 respondents. In this study several tests were carried out such as validity test, reliability test, classic assumption test, f-test, determinant coefficient test, t-test with a significance value of 0.05. The results of the study prove that the taxpayer's perception of the quality of tax authorities' services has a positive effect on taxpayer compliance. Risk preference cannot moderate the influence of taxpayer perceptions about the quality of tax authorities' services on taxpayer compliance
PENGARUH WORK ENVIRONMENT DAN MOTIVASI INTRINSIK TERHADAP ACADEMIC ACHIEVEMENT Deberina Syurfi Yunina; Khoirun Nisa; Ayu Lucy Larassaty
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.1883

Abstract

The reason of this study was to decide the impact of work environment and intrinsic motivation on academic achievement. The research method used is a survey, where the data collection technique is a questionnaire. Respondents were taken from Faculty of Economics students in the 2022/2023 academic year at Nahdlatul Ulama University Sidoarjo. The research sample was selected aimed at students who were working. Information collection was carried out through a survey by utilizing google forms. The investigation in this utilized used Partial Least Square (PLS) with 4.0 software. The results appear that the free factors of work environment and inborn inspiration have a critical impact on the subordinate variable scholarly accomplishment in understudies  of the Faculty of Economics in the 2022/2023 academic year of Nahdlatul Ulama University of Sidoarjo. It shows that a good and conducive work environment, adequate facilities, and also positive interactions can make students' academic achievement better and get satisfactory grades. In addition, students who have motivation towards learning materials and high self-confidence in facing challenges tend to achieve higher and satisfactory academic achievement.
DAMPAK PROGRAM PENGEMBANGAN DIRI PADA PERTUMBUHAN PRIBADI DAN PERTUMBUHAN PROFESIONAL PADA PT ATI TRASINDO Ayu Lucy Larassaty; Nur Layli Fatikhatun Nisa; Sherly Amalia Fernanda
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.1900

Abstract

Self-development is a process that aims to improve individual ability to face challenges and achieve life goals. Workplace self-development programs are becoming increasingly popular as a strategy to increase employee performance and motivation. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The samples taken are employees who work at PT Ati Transindo located in Sidoorjo. Sampling was carried out by purposive sampling technique with predetermined criteria. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The study was conducted by collecting data from employees at PT Ati Trasindo for a certain period. Data was collected through interviews and distributing questionnaires at PT Ati Trasindo. The results showed that the self-development program did not have a significant positive effect on the personal and professional growth of the participants. Participants reported improvements in communication, leadership, time management, and decision-making skills. In addition, this program also affects job satisfaction and motivation. These findings suggest that self-development programs can be an effective strategy in enhancing individual personal and professional growth in the workplace
ANALISA LINDUNG NILAI ( HEDGING ) EVALUASI ATAS TRANSAKASI DERIVATIF PADA PERUSAHAAN PT. SURYA SEMESTA INTERNUSA TBK. PERIODE TAHUN 2019 Putri Angellita; Firda Tri Bidandari; Dewi Susianti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.2033

Abstract

Hedging is an important approach to managing financial risk in a corporate context. The purpose of hedging is to protect the company's value from fluctuations in prices, interest rates or other risks that could negatively impact the company's financial performance. This study aims to analyze hedging practices in the context of the company PT Surya Semesta Internusa Tbk. This research methodology uses secondary data analysis which includes financial reports, risk reports, and company hedging policies. The results show that PT Surya Semesta Internusa Tbk has adopted a proactive hedging approach in managing financial risk. The company uses various hedging instruments, such as futures contracts, options and swaps, to mitigate the impact of commodity price fluctuations and foreign currency risk on their financial performance. PT Surya Semesta Internusa Tbk actively analyzes and identifies the risks it faces and implements appropriate hedging strategies to manage these risks. This study also reveals that hedging management at PT Surya Semesta Internusa Tbk is based on risk management principles that are integrated into the overall corporate strategy. The company has a structured hedging policy and clear standard operating procedures. In addition, PT Surya Semesta Internus Tbk's team is equipped with the necessary knowledge and skills to implement and monitor hedging effectively. However, this study also identified several challenges faced by PT Surya Semesta Internusa Tbk in implementing hedging. These challenges include the complexity of hedging instruments, market uncertainty, and regulatory changes. PT Surya Semesta Internusa Tbk needs to continue to evaluate and adjust their hedging strategy to overcome this challenge. This research provides better insight into hedging practices in the context of the company PT Surya Semesta Internusa. The results of this study can provide guidance for other companies in developing effective and integrated hedging strategies to manage financial risk and protect company value from adverse market fluctuations.
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN PADA ANAK NEGERI TOUR TRAVEL CIAMIS Siti Romlah; Komarun Zaman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.2051

Abstract

In this area service is very important with many people who use it to travel far or near or just send package, in this regard, many accommodation or tour & travel service providers, ranging from small businesses to large industries. Management can increase the competitiveness of a business by maximizing service delivery. The purpose of this study was to determine and analyze : 1) the effect of service quality on costumer loyalty 2) the effect of service quality on costumer satisfaction 30 the effect of costumer satisfaction on costumer loyalty 4) the effect of service quality on costumer loyalty through costumer satisfaction. This type of research is quantitative research using questionnaires as a data collection technique. This research was conducted on the ciamis tour & travel children. The population in this study were all costumer who had used tour & travel service with a sample of 100 respondents using a purposive sampling technique. Data analysis used path analysis with the help of SPSS 22 software. The results showed 1) there was a significant effect of service quality on costumerloyalty, 2) the was a significant effect of service quality on costumer satisfaction, 3) there was a significant effect of costumer satisfaction on loyalty costumer, 4) there is a significant influence of costumer satisfaction a mediating variable of service quality on costumer loyalty
PENGARUH SIZE, INVENTORY INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP EFFECTIVE TAX RATE: (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia Tahun 2017-2021) Cherissa Clara; Lilis Karlina
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.2058

Abstract

This study aims to analyze the effect of size, inventory intensity and managerial ownership on the effective tax rate in property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The type of research used in this research is descriptive research using a quantitative approach. The population in this study were property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 6 (six) companies with observations for 5 (five) years, so that the total sample is 30 financial statement data. The analysis method used is multiple linear regression analysis method with the eviews 9 (nine) program. The results of the regression test in this study prove that size, inventory intensity and managerial ownership have no effect and are not significant simultaneously on the effective tax rate. While partially size has a significant effect on the effective tax rate, in contrast to inventory intensity and managerial ownership which have no effect to the effective tax rate.
PENGARUH KOMITE AUDIT, KUALITAS AUDIT, FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Ellen Dwi Lestari Liani; Lilis Karlina
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.2060

Abstract

This study aims to determine the influence of the audit committee, audit quality, financial distress and capital intensity to tax avoidance. The population in this study is the company property and real estate listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, namely 87 companies. The sample in this study amounted to 12 companies or 60 observation data selected by the methodside purposive. The data used is secondary data obtained from website Indonesia Stock Exchange (IDX) and the analysis used is multiple linear regression analysis with the program Eviews 9. The results of the research show that the audit committee, audit quality andcapital intensity negative and significant effect ontax avoidance, where as financial distress positive and significant effect on tax avoidance. audit committee, audit quality,financial distress andcapital intensity simultaneously significant effect jointly on tax avoidance.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE Muliawaty, Sri; Tubagus Arya Abdurachman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.2062

Abstract

This study aims to determine the influence of capital intensity, inventory intensity, institutional ownership as moderation variables on tax avoidance in energy companies listed on the IDX in 2017-2021. This type of research is associative quantitative, where research methods based on the philosophy of positivism, are used to examine in certain populations or samples, which are in the nature of asking the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used purposive sampling techniques with certain criteria. The total amount of data obtained in this study was 45 financial statements from 9 companies. The testing in this study was assisted by the Eviews12 software, and the model used was the regression of the Fixed effect Model (FEM) approach panel data. The results of this study show that simultaneously capital intensity, inventory intensity together affect tax avoidance. Meanwhile, partial capital intensity does not affect tax avoidance, while inventory intensity has a positive effect on tax avoidance, institutional ownership moderation is unable to strengthen the capital intensity relationship to tax avoidance, and institutional ownership moderation is unable to strengthen inventory intensity relationship to tax avoidance
PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE : (Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Muhamad Abdul Latif; Ajimat Ajimat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : 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.v3i3.2063

Abstract

This study aims to determine the effect of thin capitalization, transfer pricing, sales growth and capital intensity on tax avoidance in property and real estate companies listed on the IDX in 2017-2021. This type of research is quantitative associative, which are testing the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used porpusive sampling techniques with certain criteria. The amount of data obtained in this study was 45 from 9 companies for the 2017-2021 period. Testing in this study was assisted by EViews 9 software, and the model used was Fixed Effect Model (FEM) panel data regression. The results of this study show that simultaneously thin capitalization, transfer pricing, sales growth and capital intensity together affect tax avoidance. While partially thin capitalization does not affect tax avoidance, transfer pricing does not affect tax avoidance, sales growth does not affect tax avoidance and capital intensity has a positive effect on tax avoidance.

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