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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 9 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2024): March" : 9 Documents clear
The Influence of Work Motivation and Incentives on Employee Productivity of PT.Lamipak Primula Indonesia Fatimah Yusuf; Endang Muryani; Dwi Widi Hariyanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

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Abstract

The study used quantitative methods and was conducted at PT Lamipak Primula Indonesia by using a research sample of 130 employees of PT Lamipak Primula Indonesia. This study aims to analyze the effect of Motivation and Insentife on Work Productivity at PT Lamipak Primula Indonesia, The results of this study indicate that work motivation does not have a significant effect on work productivity, while the incentive variable has a significant effect on work productivity positively. These findings indicate the importance of non-financial factors in motivating employees and increasing productivity.
Influence of Motivation, HR Development and Management Support for Work Productivity at the Lebak Regency Transportation Service Indah Lestari; Siti Iin Inayah; Muhi Mukti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

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Abstract

The aim of this research is to analyze the influence of Motivation, HR Development and Management Support both partially and simultaneously on Work Productivity at the Lebak Regency Transportation Service. This type of research uses quantitative methods with survey research. The population of this research is 154 employees at the Department of Transportation (DISHUB) Lebak Regency, Rangkasbitung, Banten. The sampling technique used was a random sampling technique using the Slovin formula, namely 61 research samples used in this research. Data analysis techniques using multiple linear regression were processed using the SPSS V.20 analysis tool. It was concluded in this research that motivation, human resource development, and management support partially or simultaneously had a positive and significant effect on the work productivity of Lebak Regency Transportation Service Employees, this shows that motivation plays a role in supporting work productivity.
Uncovering The Secrets of Smart Investors: How Knowledge, Attitudes And Understanding of Taxes Drive Investment Decisions In The Bibit Malang Raya Application Nova Kartika Sari; Jeni Susyanti; Nurhidayah
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

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Abstract

Globalization and new lifestyles encourage investment as a smart financial solution. BIBIT, a popular platform, needs to improve its profitability. This research shows that financial knowledge and attitudes, tax knowledge, and locus of control are important for wise investment decisions. This research uses an associative quantitative design with primary data from 170 Bibit investors in Malang Raya. Data were analyzed using multiple linear regression and mediation path analysis to test the relationship between variables. Classical assumptions are tested and the model is evaluated with SmartPLS. The majority of BIBIT users (86%) like the way the platform avoids inflation. Users also agree (95%) that BIBIT considers profit and loss and annual profits in selecting and managing mutual fund investments. This shows user satisfaction with BIBIT's ability to protect the value of money and maximize profits. Financial knowledge and attitudes, as well as tax knowledge, significantly influence the investment decisions of BIBIT investors in Malang Raya. Financial attitudes and knowledge also influence locus of control, but tax knowledge does not. Financial knowledge and attitudes, mediated by locus of control, positively influence investment decisions.
The Effect of Employee Absenteeism and Turnover on Innovation and Organizational Performance Devy Senza Maulina; Wawan Prahiawan; Liza Mumtazah
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

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Abstract

This research was conducted to determine the influence of employee absenteeism and turnover on innovation and organizational performance. The variables used in this research are employee absenteeism and turnover, where how much influence these two variables have on the success of innovation and organizational performance. The data collection method uses literature study which is then searched for research gaps from several articles/journals in this research. The research results show that employee absenteeism and turnover have a negative and significant effect on innovation and organizational performance. The higher the level of employee absenteeism, the more difficult it will be for the employee to contribute to organizational performance. This means that the higher the level of absenteeism, the lower the innovation and organizational performance. High employee turnover can also affect organizational performance and innovation. Frequent loss of competent employees can hamper innovation and organizational performance. This means that the higher the employee turnover rate, the lower the innovation and organizational performance. To improve organizational performance, innovation is very important. If a company has an environment that supports innovation, its employees can become more innovative and creative. This means that innovation has a significant positive effect on organizational performance.
Implementation of Economic and Fiscal Systems (Case Study of the Umayyad Period) Yusri Karmila; Sabbar Dahham Sabbar; Muh. Fuad Randy; Tuti Supatminingsih
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.742 KB)

Abstract

During the Umayyad period, policies emerged in the form of development of the Islamic economic system in terms of stock trading, murabahah, muzara'ah, and the work of Al Kharaj. His government. This article uses a qualitative literature review approach by collecting data from a number of literature-based books, which will then be reviewed and processed to obtain appropriate findings. This technique is known as the documentation method.The results and discussion of the article are that during the Umayyad Daulah era, Islamic economic development policies emerged in the form of increasing economic growth and development, namely trade, agriculture and industry, fiscal reform and currency creation. The development of Islamic economic thought during the Umayyad Daulah period. During the reign of the 3 caliphates, namely the First Caliph Mu'awiyah Bin Abu Sofyan, he was able to implement progressive policies and bring success to the Muslim economy at that time. Mu'awiyah bin Abu Sofyan was a figure who was skilled at being an organizer and drafter, this skill was able to reduce the chaos at that time well, and was able to build a Muslim society with good order; The second caliph, Abdul Malik bin Marwan, during his leadership, policies included: 1. Currency Issuance 2. Postal Institutions 3. Restrictions on Urbanization 2 4. Agriculture 5. Trade 6. Kharaj and Zakat; The third caliph, Umar bin Abdul Aziz, during his leadership, policies included: 1. Eliminating discrimination 2. Zakat 3. Administration 4. Agriculture 5. Kharaj and Jizyah.
Implementation of Information And Communication Technology Can Increase Taxpayer Compliance In Reporting PPH 21 Ayu Wandika Putri Utami; Dwi Astuty Arfah; Yusri Karmila; Arnold Sau
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

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Abstract

This research aims to explore how the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province. By understanding the role and benefits of ICT, it is hoped that effective strategies can be found that can be implemented by several companies in order to increase tax compliance. The method used in this research is qualitative research which examines problems in depth using a non-statistical approach. framework of thought derived from thoughts and literature studies, expert opinions and other sources relevant to the topic of individual taxpayer compliance in reporting PPh 21 in South Sulawesi Province.The results of research conducted show that the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province, which is still not in line with the tax revenue target in 2023. It is still necessary to increase PPh 21 tax compliance by utilizing the role of Information and Communication Technology to significantly increase taxpayer compliance in reporting PPh 21 in Indonesia. In increasing taxpayer compliance in reporting PPh 21, information and communication technology has played an important role. There is a great need for taxpayer awareness regarding the use of e-filing, e-SPT, e-Invoice application, Tax Corner, and consultation and education so that it can help increase taxpayer compliance. Therefore, the government must continue to improve the convenience and quality of tax services to increase taxpayer compliance effectively. Efficiency of the reporting process, increasing knowledge and awareness of taxpayers, as well as reducing operational costs due to the use of ICT. However, to achieve optimal results in taxpayer compliance in South Sulawesi Province, it is necessary to provide adequate training to the community and overcome the challenges of technological adaptation. Such implementation requires support from management, investment in technology infrastructure, and ongoing training.
The Influence of Leadership Style and Compensation on Employee Performance Tri Kurniawan; Supartini; Novelia Asita Mranani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.782 KB)

Abstract

Good human resources will drive the company to progress and develop. Human resources are the main factor affecting company performance. Companies with superior human resources will be able to properly organize every activity within the company, employees will be able to work optimally and the results achieved will be in accordance with predetermined standards. The purpose of this study is to determine the effect of leadership style and compensation simultaneously and partially on the performance of employees at Tanjung Kodok Lamongan Beach Resort Hotel. The sample of this research is the employees of Hotel Beach Resort Tanjung Kodok Lamongan, with a total sample of 50 respondents. The analysis technique uses Multiple Linear Regression with the SPSS program or software. The results showed that simultaneously (simultaneous) showed that leadership style and compensation had an effect on employee performance, partially leadership style had a positive and significant influence on employee performance, and compensation had a positive and significant effect on employee performance.
Implementation of Economic and Fiscal Systems (Case Study of the Umayyad Period) Yusri Karmila; Sabbar Dahham Sabbar; Muh.Fuad Randy; Tuti Supatminingsih
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i2.64

Abstract

During the Umayyad period, policies emerged in the form of development of the Islamic economic system in terms of stock trading, murabahah, muzara'ah, and the work of Al Kharaj. His government. This article uses a qualitative literature review approach by collecting data from a number of literature-based books, which will then be reviewed and processed to obtain appropriate findings. This technique is known as the documentation method.The results and discussion of the article are that during the Umayyad Daulah era, Islamic economic development policies emerged in the form of increasing economic growth and development, namely trade, agriculture and industry, fiscal reform and currency creation. The development of Islamic economic thought during the Umayyad Daulah period. During the reign of the 3 caliphates, namely the First Caliph Mu'awiyah Bin Abu Sofyan, he was able to implement progressive policies and bring success to the Muslim economy at that time. Mu'awiyah bin Abu Sofyan was a figure who was skilled at being an organizer and drafter, this skill was able to reduce the chaos at that time well, and was able to build a Muslim society with good order; The second caliph, Abdul Malik bin Marwan, during his leadership, policies included: 1. Currency Issuance 2. Postal Institutions 3. Restrictions on Urbanization 2 4. Agriculture 5. Trade 6. Kharaj and Zakat; The third caliph, Umar bin Abdul Aziz, during his leadership, policies included: 1. Eliminating discrimination 2. Zakat 3. Administration 4. Agriculture 5. Kharaj and Jizyah.
The Influence of Service Quality and Facilities on Consumer Satisfaction Riska Anggraini; Dwi Widi Hariyanto; Endang Muryani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The food business is one of the businesses that is growing rapidly and has the potential to grow quite large. Many business people have already benefited from this culinary business. In the culinary business, you must be able to create many innovations in order to meet the needs and desires of consumers.The main thing that must be prioritized in conditions of intense competition is the satisfaction of service users in order to survive, compete and dominate the market. The purpose of this study is to determine the effect of quality of service and facilities simultaneously and partially on customer satisfaction Ayam Bakar Pak “D” Branch Ketintang I Surabaya. The sample of this research is the visitors of Ayam Bakar Pak “D” Branch Ketintang I Surabaya, with a total sample of 100 respondents. The analysis technique uses Multiple Linear Regression with SPSS programs or software. The results showed that jointly (simultaneously) showed that the quality of service and facilities affect customer satisfaction, partially the quality of service has a positive and significant effect on customer satisfaction, as well as partially the facility has a positive and significant effect on customer satisfaction .

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