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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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KEPERCAYAAN MEREK DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR KAWASAKI KLX DI KABUPATEN MERANGIN Novriansyah, Yudhi; Muhammad Asman; Isman Isman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.255

Abstract

The purpose of this research was to determine: (1) The Effect of Brand Trust on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin . (2) The Effect of Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. (3) The effect of Brand Trust and Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. The method in this study uses quantitative methods. The data collection method uses questionnaires, interviews, observations, and documentation. Meanwhile, the data analysis used descriptive statistical analysis, data instrument test, classical assumption test, multiple regression line analysis, and multiple determinant coefficient (R2). The results showed that: (1) There was a significant effect of Brand Trust on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. (2) There is a significant effect of Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. (3)There is a significant effect of Brand Trust and Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. The result of (R²) poin 0,679 show that Independent variables can explain 67,9% purchasing decision and remaining 32,1% influence by other variable out of this research.
PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN Adika Bayu Priatno; Prita Andini
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.256

Abstract

This study aims to analyze the impact of Profitability, Leverage, Firm Size and Liquidity on Tax Avoidance. In this study, Profitability is proxied by Return on Assets (ROA), Leverage is proxied by Debt Equity Ratio (DER), Firm Size is proxied by Total Assets, and Liquidity is proxied by Current Ratio (CR). The population in this study are automotive and component manufacturing companies. Data collection uses purposive sampling method and based on predetermined criteria, the number of samples obtained is 12 automotive and component manufacturing companies during the 2017-2020 period. The data analysis technique used is multiple linear regression analysis. The results showed that Profitability, Liquidity and Firm Size had no impact on Tax Avoidance, while Leverage has a positive impact on Tax Avoidance.
IMPLEMENTASI SERVANT LEADERSHIP PADA ORGANISASI LEGIUN VETERAN REPUBLIK INDONESIA KABUPATEN SIDOARJO (Studi Kasus Pada Legiun Veteran Republik Indonesia (LVRI) Kabupaten Sidoarjo) Nur Alfi L.R.A; Egalita D.Y.P; Nilma F. N. F.; M. Ftroni Majid; Wahyu Eko Pujianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.262

Abstract

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript or typescript, acting as the point-of-entry for any given academic paper or patent application. Absatrcting and indexing services for various academic discipline are aimed at compiling a body of literature for that particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are typically sectioned logically as an overview of what appears in the paper.
ANALISA PEMBELIAN ALAT KESEHATAN DIMASA PANDEMI COVID-19 MELALUI PLATFORM E-COMMERCE UNTUK KONSUMEN DI KOTA BATAM Edy Yulianto Putra; Pulung Peranginangin; Meikel Meikel
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.264

Abstract

This study aims to analyze what are the factors that cause the purchase of medical devices during the COVID-19 pandemic through several e-commerce platforms in Batam City. In this study, the sample of participants was 293 respondents who had made transactions through one of the e-commerce platforms which were distributed through online questionnaires using the judgmental sampling method and the data were processed using the Statistical Package and Service Solutions (SPSS) program. The results of this study indicate that the Hedonic Value variable has a significant effect on the Shopping Well-Being variable, while the Utilitarian Value variable has no significant effect on the Shopping Well-Being variable. Hedonic Value and Shopping Well-Being have a significant effect on the Online Purchase Intention variable, while the Utilitarian Value variable has no significant effect on the Online Purchase Intention variable. This research is expected to be a reference for some people who want to open a business on an e-commerce platform. So that it can add information and knowledge to compete with other competitors.
DETERMINAN PERTUMBUHAN LABA PADA CONSUMER GOODS INDUSTRY SUB SECTOR FOOD AND BEVERAGES DI MASA PANDEMI Izzah Kholilah; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.270

Abstract

This study aims to examine the effect of current ratio, net profit margin, and return on assets on company performance as seen from the Profit Growth of the consumer goods industry sub-sector food and beverages listed on the Indonesia Stock Exchange during the year 2016-2020. The population used in this study were 32 companies. The sampling technique used purposive sampling method with certain criteria and obtained 25 samples of companies. The analytical methods used in this research are multiple linear regression analysis, multiple correlation analysis, classical assumption test, model feasibility test, and hypothesis testing using SPSS version 25 program. The results showed that the current ratio had no significant effect on profit growth, net profit margin had a significant negative effect on profit growth, while return on assets had a significant positive effect on profit growth.
DOES POLITICAL CONNECTION, SALES GROWTH, AND INSTITUTIONAL OWNERSHIP AFFECT ON TAX AVOIDANCE? Dita Tristianti Sagita Putri; Aristantia, Selvia Eka
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.271

Abstract

This study aims to determine the effect of political relations, sales growth, and institutional ownership on tax avoidance partially and simultaneously. The method used in this study is a quantitative method. The population in this study were 55 manufacturing companies in the consumer goods industry sector listed on the IDX during the 2017-2019 period. The sample of this research is 99 companies with purposive sampling technique. The data analysis technique of this study uses multiple linear regression analysis with the help of SPSS 25 software. The results of this study indicate that partially the political variable connection and sales growth have no significant effect on tax avoidance, but the institutional ownership variable has a significant effect on tax avoidance. Meanwhile, simultaneously, the variables of political connection, sales growth and institutional ownership has a significant effect on tax avoidance.
MEKANISME PENCATATAN KONTRIBUSI PADA PT. ASURANSI ASKRIDA SYARIAH PALANGKA RAYA BERDASARKAN PSAK 108 Rahmad Kurniawan; Sri Ulfa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): 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/jaem.v1i2.218

Abstract

This article aims to analyze the mechanism and adjust the recording of sharia insurance contribution funds with PSAK 108 at PT. Askrida Syairah Palangka Raya Insurance. Research Methods: This research is a field research using qualitative research methods with a descriptive approach, while the subject of this research is the Head of the Office of PT. Askrida Syariah Palangka Raya Insurance regarding the mechanism for recording sharia insurance contribution funds. Data collection techniques in this study used observation, interviews and documentation techniques. The data validation technique uses the credibility test (internal validity) with technical triangulation and dependability tests. Research Findings: The results of this study indicate that 1) the mechanism for recording contribution funds at PT. Askrida Syariah Palangka Raya Insurance in terms of determining the contribution value is influenced by the contribution rate, loan value and administrative costs. Then in terms of the distribution of contributions, Bank Syariah Indonesia gets 15% as Ujrah Bank and the remaining 60% goes into the participant's account as tabarru' funds and 40% goes to the manager's account as ujrah funds. 2) Recording of contribution funds at PT. Askrida Syariah Palangka Raya Insurance is not fully compliant with PSAK 108. Renewal of Research: PT. Askrida Syariah Palangka Raya Insurance in terms of contribution sharing is not only distributed to companies and managers but the Bank also gets a 15% share as the Bank's ujrah in managing contribution funds.
PENGARUH MANAJEMEN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS Hilham Ash Shiddigie; Sugeng Priyanto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : 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/jaem.v1i1.303

Abstract

The aims of this research is to recognize the effect of working capital turnover, receivable turnover, inventory turnover, and liquidity that are proxied at the current ratio of companies incorporated in 27 business index of Indonesia Stock Exchange for the period 2013-2017. The sampling technique used a purposive sampling method and based on predefined criteria has obtained a sample of 10 companies from the total population of 27 companies incorporated in 27 business index on the Indonesia Stock Exchange. The tool that used in this research is multiple linear regression analysis tested by using the statistical package for the social sciences (SPSS) version 25.0. The data that used during the research period is secondary data in the form of complete financial statements. The results of this research showed that the variable of inventory turnover, and liquidity have a positive effect and significant effect on profitability, meanwhile the working capital turnover, and account receivable turnover did not affect profitability. Keywords: Working Capital Turnover, Receivable Turnover, Inventory Turnover, Likuiditas and Profitability
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020) Ayudya Rahmawati; Andry Sugeng
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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/jaem.v2i3.319

Abstract

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.
PENGARUH MOTIVASI KERJA,SETRES KERJA DAN KEPUASAN KERJA TERHADAP KOMITMEN KERJA KARYAWAN CV.MAHA SURYA MOTOR SINGARAJA Nyoman Sulasmi; Mertyani Sari Dewi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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/jaem.v2i3.347

Abstract

The purpose of this study was to determine the effect of Work Motivation, Job Stress, and Job Satisfaction on Employee Work Commitment CV. Maha Surya Motor Singaraja. In this study using a quantitative approach. Data collection techniques in this study used a questionnaire with a Likert scale. The number of samples used in this study were 69 employees which were the total number of employees from three branches of Maha Surya Motor (Maha Surya Motor; Penarukan, Singararaja, and Seririt) and the sampling technique used the total sampling method. The data analysis technique used in this study is SPSS version 25.0. The regression analysis method used to test the hypothesis was the f test and t test at a 95% confidence level = 0.05. The results of the first hypothesis were said to be significant positive with a significance value of 0.041 <0 .05. Likewise, the second hypothesis is said to be significant positive with a significance value of 0.036 <0.05. And the third hypothesis is said to be significant with a significance value of 0.000 <0.05.

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