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INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaem.v2i1
Core Subject : Economy, Education,
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
Articles 146 Documents
ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2018-2020) Putri Puspita Dewi; Dwi Koerniawati
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/jaemb.v1i2.572

Abstract

The purpose of this study was to determine the financial performance of PT. Kalbe Farma, Tbk in 2018 to 2020 in terms of liquidity, solvency and profitability ratios. The theoretical basis used is financial performance. The analysis tool in this study uses a liquidity ratio which includes the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio and the probability ratio which includes return on assets and return on equity. The method used is a quantitative method which data is then obtained from the financial statements of the company PT. Kalbe Farma, Tbk and collect information from several sources such as journals. The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2018, 2019 and 2020 are still not stable, but the company's assets and capital can still cover the company's debt. then seen from the solvency ratio based on the debt asset ratio and debt equity ratio variables in 2018, 2019 and 2020 the results were not good because the company in managing its assets was mostly financed by creditors than from company assets or capital. In terms of profitability ratios based on the return on assets and return on equity variables in 2018, 2019, and 2020 the results are also not good because the company's profits are less than the maximum each year or often experience a decline, as well as the company's assets and capital needs that are invested.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL Dewi Anggita; Sugeng Priyanto
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/jaemb.v2i3.668

Abstract

This study aims to determine the effect of the variabels Profitability, Liquidity, Asset Structure and Growth Opportunity on Capital Structure in Properti and Real Estate Companies. The population used in this study are Properti and Real Estate Companies listed on the Indonesia Stock Exchange with a research observation period of 2017 – 2021. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this study as many as 15 of 80 companies. The data analysis technique used in this study is Multiple Linear Regression Analysis with the SPSS version 19 program tool. The results of this study indicate that Profitability and Liquidity have a negatif and significant effect on capital structure. Growth Opportunity has a positif and significant effect on the capital structure. Meanwhile, asset structure has no significant effect on capital structure.
PENGARUH LOKASI DAN SUASANA WARKOP TERHADAP KEPUTUSAN PEMBELIAN: (Studi Kasus di Warkop Waras Desa Kuningan Kabupaten Blitar) Hanik Amaria
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/jaemb.v2i3.736

Abstract

The coffee shop business has been growing and mushrooming in the last 5 years. For this reason, various efforts are made to maintain the business or business. The main problem studied in this study is how the location and atmosphere of the warkop influence the buying decision at a sane warkop in Kuningan Village, Blitar Regency. Thus, this study aims to find out how the influence of the location and atmosphere of the warkop has on purchasing decisions at a sane warkop in Kuningan village, Blitar district, either partially or simultaneously. To apply these objectives, this study used a quantitative approach through descriptive statistical testing. Instrument testing includes validity testing, reliability testing and continued with the classical assumption test by carrying out normality testing, hecteroscedasticity testing, and hypothesis testing (T-Test) and F-test (Simultaneous) through a significance level of 5% (0.05). This research resulted in that there is a significant influence both individually and simultaneously on the purchase decision. These results can be seen from the significance value of the T test for the location variable of 0.009 <0.05, then the warkop atmosphere variable which obtained a significance result of 0.014 <0.05, then for the F test obtained a significance result of 0.002 <0.05.
PERAN INFORMASI AKUNTANSI DIFERENSIAL DAN CAPITAL BUDGETING PADA BAKSO SW DI TARAKAN Ferica Christinawati Putri
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/jaemb.v1i1.744

Abstract

This study’s goal to see the most appropriate decisions that can be taken by management in making decisions or make their own meatballs using different accounting information by comparing the differential costs that will be incurred when making it yourself and managing and managing the feasibility of fixed investment planning that will still be purchased by SW meatball. The data stage is carried out to obtain data related to differential costs and investment planning, then the data will be processed for further analysis and drawing conclusions. The results showed that the better decision was made by Bakso SW by making their own meatballs because they were more concerned about costs and benefits compared to suppliers and that SW Meatballs could invest in fixed assets to gain profit by adding a new grinding machine when the economy of the previous grinding machine had run out.
ANALISIS HUBUNGAN BELANJA HIBAH DAN BANTUAN SOSIAL DENGAN PENDAPATAN MASYARAKAT: STUDI PADA PROVINSI DAERAH ISTIMEWA YOGYAKARTA Kusuma, Stephanus Eri
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/jaemb.v2i3.766

Abstract

This study aims to analyse the relationship between grants and social assistance distributed by the Regional Government of the Special Region of Yogyakarta and the income of people in the region. In this study, the indicators of grants and social assistance used are (1) the total value of grants and social assistance delivered in all forms, (2) the value of grants and social assistance delivered in the form of money, and (3) the value of grants and social assistance delivered in the form of goods and services. Meanwhile, the community income indicator used is the per capita income of the people in Yogyakarta at 2010 constant prices. This research examines the phenomenon of grants and social assistance of the Special Region of Yogyakarta in 2017-2021. The data is obtained directly from the Regional Financial and Asset Management Agency (BPKAD DIY) and data from the Central Statistics Agency for the Special Region of Yogyakarta Province. Data processing utilizes statistical program SPSS 26 to provide correlation analysis and is supported by the utilization of Microsoft Office Excel to provide graphical analysis. The results of the analysis indicate that, statistically, there is a strong, positive and significant relationship between grants (especially grants in total and grants in the form of money) and per capita income of the people of DIY. Meanwhile, statistically, there is no significant relationship between social assistance and per capita income of the people of DIY
KINERJA KARYAWAN ALTIS PRODUCTION DIPENGARUHI SEMANGAT KERJA DAN DISIPLIN KERJA Wasis Wasis
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/jaemb.v1i1.786

Abstract

The purpose of this study is to find out whether there is an influence of morale on employee performance in Altis Production as well as to find out whether there is an influence of work discipline on employee performance at Altis Production. This study used explanatory research. For this research instrument is a questionnaire using a likert scale. The object of research to be studied is Altis Production employees with 42 samples used, the sample technique that will be used for sampling is a saturated sample. The analysis method to be used is multiple linear regression analysis. The R2 Square value of 0.472 means that morale and work discipline play a good role in influencing employee performance at Altis Production by 47.2% The results of the study concluded that high morale can improve the performance of Altis Production employees. High Work Discipline can improve the performance of Altis employees.
PENILAIAN AGUNAN DALAM KEPUTUSAN PEMBERIAN PEMBIAYAAN DI BMT MANDIRI UKHUWAH PERSADA SURABAYA Abdullah Ahadish Shamad Muis; Lailatul Mukarromah
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/jaemb.v1i1.813

Abstract

The purpose of this study was to determine the financing procedures and collateral valuation in the decision to provide financing at BMT Mandiri Ukhuwah Persada Surabaya. The approach used in this research is descriptive qualitative. The data sources used are primary and secondary data. Namely from the results of interviews, observations, and several documents that can answer the formulation of the problem in this study. Then, the data analysis technique used is content analysis. Based on the data analysis carried out, it was found that the procedure for providing financing at BMT Mandiri Ukhuwah Persada was the same as that for financial institutions in general. The process or stages that BMT Mandiri Ukhuwah Persada members must go through to apply for financing are first registering to become members, preparing the required files, and other processes. There are two types of collateral at BMT Mandiri Ukhuwah Persada. First, material collateral, namely in the form of ID cards, marriage books, family cards, motor vehicle ownership book (BPKP), house/land certificates, and deposit savings. Second, non-material collateral, where members can apply for financing with collateral in the form of personal guarantees, which is termed gandeng renteng. The valuation of material collateral at BMT Mandiri Ukhuwah Persada is considered to be less specific, because it does not have a clear percentage standard. However, for the assessment of non-material collateral, BMT Mandiri Ukhuwah assesses the nature of the trust, and the activeness of the members in transactions.
PERANAN BANK SYARIAH INDONESIA (BSI) DALAM MENDUKUNG PENINGKATAN KESEJAHTERAAN USAHA KECIL DAN MENENGAH Jasri, Jasri; Saidin Mansyur; Indah Rahayu; Hesti Astuti
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/jaemb.v1i2.815

Abstract

Small and Medium Enterprises (SMEs) are one of the main drivers of the development of the manufacturing industry. They are able to create jobs faster than others. The regional potential for Small and Medium Enterprises (SMEs) is very large. However, the lack of working capital makes most MSEs unable to continue their creative business. So it requires convenience in obtaining capital injections from various parties, especially Indonesian Islamic Banks. This study aims to analyze the effectiveness of the role of the Indonesian Islamic Bank (BSI) in supporting the growth of MSEs in Bulukumba. This study uses a qualitative method with a normative approach. The results of this study show that Bank Syariah Indonesia Tbk KCP Bulukumba plays a role in the development of Small and Medium Enterprises for the people of the city of Bulukumba. With the provision of capital, it can really help the community to develop their business and be able to reduce poverty as well as help increase income and open up opportunities for people who want to start a business. Although Islamic banks have various advantages and advantages in developing Small and Medium Enterprises, Islamic Banks have weaknesses and have obstacles in developing Small and Medium Enterprises such as capital problems, Human Resources, and government policies that are slow and detrimental to Islamic Banks.
PENGARUH E SERVICE QUALITY DAN BRAND AWARENESS TERHADAP LOYALITAS KONSUMEN PT BRI UNIT KAWUNGANTEN Nuni Wulansari; Fajar Nur Wibowo; Lia Ernawati; Meylani Dwi Ningrum
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/jaemb.v1i2.834

Abstract

This study aims to analyze the effect of service quality and brand awareness on consumer loyalty at PT BRI Kawunganten Unit. The object of this research is Bank BRI Kawunganten Branch, while the subject is BRI Kawunganten Bank customers. This research uses sampling with purposive sampling technique. The number of samples in this study were 97 respondents. Data were obtained through questionnaires which were distributed directly to BRI Kawunganten Bank customers. The data analysis technique uses SPSS version 22. Based on the results of the analysis performed, it shows that E-Service Quality has a positive effect on Consumer Loyalty and Brand Awareness has a positive effect on Consumer Loyalty.
ANALISIS KELAYAKAN DAN STRATEGI PENGEMBANGAN BISNIS KEDAI KOPI ATMOSFER KOTA TARAKAN Ferica Christinawati Putri
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/jaemb.v1i2.863

Abstract

This study aims to determine the analysis and strategies used in developing the Atmospheric Coffee Shop business in the city of Tarakan. This type of research is descriptive using qualitative and quantitative approaches. The population in this study is Atmospheric Coffee Shops. The data collection used is by means of a questionnaire. Based on the results of the study, the business feasibility analysis for Atmospheric Coffee Shops in the city of Tarakan can be concluded that the BCR (Benefit Cost Of Ratio) is 1.20, FRR (Financial Rate Of Return) is 16.66%, PBP (Payback Period) is 6. Based on the eligibility criteria that have been determined can be said that the Atmospheric Coffee Shop business in the city of Tarakan is feasible to operate. While the stages of analysis carried out are by looking at the internal and external conditions of the company by means of situation analysis in other words, namely SWOT analysis, by going through the stages of IFAS (Internal Factor Analysis Summary), EFAS (External Factor Analysis Summary), SWOT diagrams and SWOT matrices. The results of the data analysis show that the strategy used is an aggressive strategy or SO (Strength-Opportunity) strategy.

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