Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

jaem
Website

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

2 3 4 5 6

MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.

PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION AUDITOR Alifattiin Andar Murdani; Fachrurrozie Fachrurrozie
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This research has a purpose to test the influence of job satisfaction and commitment of organization to the turnover intention. The population of this study are auditors who work at the Public Accounting Firm in Semarang City. The data used is primary data, with data collection techniques by distributing questionnaires. Determination of the sample is done using the conviniance sampling method, and obtained as many as 55 respondents. The data analysis method used is the multiple linear analysis method using the IMB SPSS Statistics 22 software.The results of the study explain that job satisfaction has a positive effect on turnover intention. Organizational commitment also has a positive effect on turnover intention. Likewise, job satisfaction and organizational commitment have a simultan effect on turnover intention.Based on the research, it can be concluded that the satisfaction of working and commitment of organization is partly positive for Turnover Inention auditors, while the satisfaction of work and commitment of the auditor's turnover intention. The lack of this research is the research has been the setback of previous research. Therefore the advice for the next researcher is expected to add a variable moderating or intervention that encourages variable turnover intention.

PERSPEKTIF PEDAGANG TERHADAP EFEK SEDEKAH MELALUI BERKAH DALAM MEMUDAHKAN PEROLEHAN REZEKI Dini Fakhira Bahari; Marlya Fatira AK
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This article discussing about the perspective of traders on how the effects of Alms through Friday blessings in facilitating the acquisition of sustenance. The analytical technique used is simple linear analysis with quantitative methods. The data collection technique was carried out using questionnaires which were distributed to 30 respondents by visiting the respondents' selling locations. The results showed that Alms had a significant effect on the ease of obtaining sustenance, as evidenced by the Tcount value of 6.901 and the significance value of 0.000.

STRATEGI PENGEMBANGKAN USAHA PADA UMKM DI ERA NEW NORMAL PANDEMI COVID-19 (Studi Kasus Pada UMKM Bolen Lumer Yulia di Demak): Manajemen Sulistyorini Sulistyorini; Masine Slahanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

ABSTRAK. The purpose of this research is to find out the right strategy in business development and knowing the strengths, weaknesses, opportunities and threats in Yulia's melted cake business during the current New Normal situation. The research was conducted on Yulia's melted ballen cake UMKM in Demak. Methods of data collection is done by observation and interviews. The results of the study show that the strategy used in business development is through management strategy namely the process of planning, organizing, directing, supervising the business carried out by UMKM, so that the product, price, taste and location of the business make a business become developed which previously was in the house now has a shop by the side of the road, Then investment strategies such as personal capital, loans from banks, equipment, vehicles, shop houses owned by , Bolen Lumer Yulia, make the business grow, with a business strategy that maintains product quality, quality of human resources, promotions, cooperation, expanding capital will affect the business development undertaken by UMKM, cakes bolen lumer yulia. However, the development strategy that will be implemented must be in accordance with the external and internal environment, so in a competitive strategy an analysis of external and internal factors is needed through a SWOT analysis, namely by looking at the strengths and weaknesses as well as threats and opportunities.

ANALISIS KINERJA BISNIS UMKM PEMBUDIDAYAAN IKAN LELE DI KECAMATAN TABANAN PADA PANDEMI COVID-19 Made Putri Ariasih; Ni Luh Laksmi Rahmantari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to analyze the effect of innovation ability and market orientation on the business performance of catfish SMEs in Tabanan District during the pandemic. Innovation capability is measured through product innovation, process innovation, market innovation and service innovation, while company performance is measured through the perspective of sales growth, asset growth and profit growth. The population used was catfish SMEs in the Tabanan District which were still active during the pandemic and were obtained with a sample of 31 respondents. The data that has been collected is then analyzed using Smart PLS version 3. The results show that the ability to innovate positively affects the business performance of catfish SMEs in Tabanan District. Likewise, market orientation also affects the business performance of catfish SMEs in Tabanan District.

PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Hari Stiawan; Fitria Eka Ningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Audit delay is the length of time for the completion of an audit of a company's financial statements measured from the closing date of the book year to the date of issuance of financial statements. This study aims to analyze the effect of financial distress and leverage on audit delay. In addition, this study also uses company size as a moderating variable, which aims to determine the role of company size in the relationship between financial distress and leverage on audit delay. This research was conducted at the Indonesia Stock Exchange (IDX) through the investment gallery especially in the banking sector in Indonesia in 2014-2018. This study uses secondary data in the form of financial statements of banking companies in 2014-2018. The research sample is quantitative and uses purposive sampling method, with a total sample of 130 samples. The research methodology used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. The results of this study are that financial distress has a significant effect on audit delay, leverage has a significant effect on audit delay in the banking sector in the Indonesia Stock Exchange (BEI) year 2014-2018. And company size strengthens the relationship between financial distress and leverage on audit delay in the banking sector on the Indonesia Stock Exchange (IDX) in 2014-2018.

Taxminimization, Ukuran Perusahaan Dan Mekanisme Bonus Terhadap Transfer Pricing Stiawan, Hari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to obtain empirical evidence about the effect of Tax Minimization, Company Age and Bonus Mechanism on transfer pricing. Transfer pricing is measured using a related party transaction proxy as seen from the data contained in the sample companies' financial reports. The type of research used in this research is associative quantitative analysis. This research was conducted using data taken from the IDX in the manufacturing sector for the period 2014 - 2018. The sampling method used purposive sampling with the sample results obtained in this study were 26 companies for 5 years. The methodology used is regression using descriptive statistics, classic assumption test and multiple regression analysis. Based on the test results, it is found that Tax Minimization has no significant effect on transfer pricing. Company age has a positive effect on transfer pricing. The Bonus Mechanism has no significant effect on Transfer Pricing, and simultaneously Tax Minimization, Company Age and Bonus Mechanism have an effect on Transfer Pricing

KEBIJAKAN HUTANG, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI Diana Uffiah; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This study aimed to examine the effect of debt policy, firm size and investment decision on the firm value of coal mining companies which were listed on Indonesia Stock Exchange for the period of 2013-2018. The population was 26 coal mining companies. While, the sampling collection technique used purposive sampling in which there were 20 companies as sample. Analysis method which used in this study are multiple regression analysis, classic assumption test, determinant coefficient, f-test, and t-test. The result of the study shows that firm size and debt policy had negative but no significant effect on firm value, the greater the company debt, the higher the risk and costs would be, moreover, it affected the investors perceptions of investing. While investment decision had positive and significant effect on the firm value. As consequence, the investment increase made positive prospects in the future in which it increased the firm value.

KEBIJAKAN KOMITMEN ORGANISASIONAL YANG KUAT AKAN MENINGKATKAN KINERJA PERAWAT Lukman Indra Irawan; Sih Darmi Astuti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine whether Leadership, Work Discipline, Organizational Commitment and Its Impact on the Performance of Nurse Rsud Wongsonegoro in Semarang and analyze the most dominant factors in influencing the performance of Rsud Wongsonegoro nurses in Semarang. In this study the study population refers to nurses Wongsonegoro Hospital Semarang. Samples taken as many as 67 respondents using purposive sampling technique. The equation model is processed using SPSS for Windows Version 20. The data testing techniques used in this study include the validity test, reliability test with Cronbach Alpha, classic assumption test, multicollinearity test and heteroscedasticity test, normality test, multiple linear regression analysis, t, F test and coefficient of determination test. Based on the results of the study, leadership variables, work discipline and organizational commitment have a positive and significant effect on nurse performance.

MEMBANGUN KEPUTUSAN PEMBELIAN DAN MINAT BELI ULANG PRODUK SCARLETT WHITENING MELALUI HARGA, CELEBRITY ENDORSER, DAN CITRA MEREK Annisya Bunga Pertiwi; Mahmud Mahmud
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to analyze the effect of price, celebrity endorser, and brand image on purchasing decisions and repurchase intention of Scarlett Whitening Products (Study of Scarlett Whitening Product Users in Central Java Province). The population of this study are consumers of Scarlett Whitening users in Central Java Province. Data were collected by distributing questionnaires to 120 respondents using a purposive sampling method. The analytical method used in this research is multiple linear regression analysis, instrument test, classical assumption test, coefficient of determination, f test, and T test. The results of this study show that price, celebrity endorser, and brand image have a positive and significant effect on purchasing decisions. Price, Celebrity Endorser, Brand Image, and Purchase Decision have a positive and significant effect on repurchase intention.

Page 4 of 15 | Total Record : 146

2 3 4 5 6

Filter by Year

2021 2024

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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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