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Faculty of Economics, Merdeka University Surabaya, Indonesia Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota Surabaya, East Java, Indonesia
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Journal of Economy, Accounting and Management Science (JEAMS)
Published by Universitas Merdeka Surabaya
ISSN : 26860678     EISSN : 26859696     DOI : https://doi.org/10.55173/jeams.v4i1
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences
The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and business economic thinking insurance accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 4 No. 1 (2022): September" : 7 Documents clear
The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable Bagus Arif Budiman Yunas; Ni Nyoman Alit Triani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.62

Abstract

The purpose of this study is to see how independence and competence interact with professional skepticism as a moderating variable. A quantitative approach was adopted, utilizing data collection technique of questionnaires. The participants in this study were auditors working for all public accounting companies in Surabaya. A total of 129 responders were chosen from a pool of 230 auditors. Purposive sampling was utilized to collect data. The descriptive statistics and SPSS program were utilized to analyze the data in this study. The findings revealed that audit quality was positively influenced by independence, competence, and professional skepticism. Professional skepticism also enhances the relationship between independence and quality, but it cannot strengthen the relationship between competence and quality.
The Effect of Covenant Debt And Managerial Ownership On Accounting Conservatism Suryo Nugroho
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.63

Abstract

The emergence of the trend of weakening the value of the rupiah is considered to have a negative impact on the company's performance. Quoted from Kontan.co.id, the weakening of the rupiah could weigh on ANTM's performance. Because, in the second quarter of 2018 ANTM suffered a foreign exchange loss of IDR 173 billion. This figure jumped 122% compared to the previous quarter. One of the reasons for this is that 72% of ANTM's debt up to the first semester is denominated in US dollars, which is sensitive to the volatility of the rupiah exchange rate. Based on agency theory, managerial ownership and debt covenants are considered to be able to influence the demand for conservative financial statements. So this study aims to explain and analyze the effect of debt covenants and managerial ownership on conservatism in mining companies listed on the IDX in 2015-2019. The sample used in this study was 55 by testing using multiple linear regression which was processed using SPSS version 25 software. The results of the research showed that debt covenants as measured by performance covenants had no effect, while managerial ownership had a positive effect on conservatism.
The Effect of Motivation And Job Satisfaction On Employee Performance (Study at PT.Jepe Press Media Utama) Nur Hayati; Supartini; Novelia Asita Mranani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.65

Abstract

Human resources are important assets that must be managed properly by the company in order to make an optimal contribution. Keeping employees motivated is very important because motivation underlies each individual to act and do something. With high work motivation, employees will be more active in carrying out their work. Companies need to commemorate motivation and job satisfaction by going through Training, Welfare, Work Motivation, Promotion, and Salary, Co-Workers, Bosses, Jobs, Work Environment, and targets, on time, quality of work used by the company. This type of research uses a quantitative approach with a type of correlation analysis research. Descriptive research does not provide treatment, manipulation, but describes a condition as it is. The research location was taken by all employees of PT Jepe Press Media Utama. Several indicators of the Effect of Motivation on Employee Performance, the Effect of Job Satisfaction on Employee Performance, and the Effect of Motivation and Job Satisfaction on Employee Performance. Based on the results of research that has been carried out, the variables of motivation and job satisfaction have a positive and significant effect simultaneously on the performance of PT. Jepe Press Media Main. This is based on the calculation results of the F test, by comparing F count and F table, it is obtained that F count (92.782) is greater than F table (3.115), and the significance value is 0.000 less than the significance level of 0.05.
Analysis of Application of Accounting Information Systems Receivable Billing In Increasing The Effectiveness of Cash Receiving In The Company Nurawaliya Fairin Oktavianita; Siwidiyah Desi Lastianti; Yanna Eka Pratiwi; Ida Budiarti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.66

Abstract

The objectives to be achieved in this study are to find out the extent of the accounting information system for collecting receivables in increasing the effectiveness of cash receipts implemented by PT. Karunia Indah Delapan Expres. The following actions were done to reach the aims of this study are: 1. perform an analysis of the accounting information system on the collection of receivables applied by PT. Karunia Indah Delapan Express, 2. Analyze the accounting information system for collection of accounts receivable to see if it can support the effectiveness of PT. Karunia Indah Delapan Expres, 3. Identify the problems and causes of problems that PT. Karunia Indah Delapan Expres is facing. From the results of the research and analysis carried out it can be concluded that:1. The slowness of the delivery letter to return to the original branch. 2. The lack of the number of collectors / collection officers of receivables. 3. The number of account numbers in PT. Karunia Indah Delapan Expres Surabaya.
The Influence of Occupational Health And Safety (K3) And Work Motivation On Employee Performance (Study on Kalimas Port at PT. Pelindo III Surabaya) Mustika Sukma Buana Pertiwi; Endang Muryani; Dwi Widi Hariyanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.67

Abstract

The Influence of Occupational Health And Safety (K3) And Work Motivation On Employee Performance (Study on Kalimas Port at PT. Pelindo III Surabaya)
The Relationship Between Intellectual Competence, Non-Material Incentives, Work Environment And Employee Performance Harjo Lukito
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.68

Abstract

The goal of this study is to examine how improving intellectual competence, non-material incentives, work environment might improve employee performance. In order to gather information and examine the correlation between the variables under investigation, this study employs a quantitative approach and a sample of 67 employees at PT. Bunga Jaya Jati Bintang Mojokerto as responders. Several linear regression techniques were used to examine the data after it was collected using a questionnaire. According to the study's findings, employee performance is influenced by intellectual ability. The work environment has also been demonstrated to have a substantial impact on employee performance, and non-material incentives have been shown to have an impact on employee performance.
Determinant Factors Influencing Earning Management The role of Tax Planning and Financial Performance Ade Setia Pratama
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.69

Abstract

The goal of this study is to find out how sales growth, tax planning, firm size, and profitability affect earnings management in the consumer goods sector. Purposive sampling was used to pick samples. This study used 45 companies as its sample. Sales Growth has a small effect on earnings management, Tax Planning has no effect on earnings management, Firm size has no effect on earnings management, and Profitability has a small effect on earnings management for food and beverage companies on the Indonesian stock exchange in 2018-2021.

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