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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. 6 No. 2 (2025): March" : 9 Documents clear
Work Environment and Work Stress Towards Employee Performance PT Lezax Nesia Jaya Kota Yogyakarta Alfreda Bagus Prasetyo; Ignatius Soni Kurniawan; Eko Yulianto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.399 KB) | DOI: 10.55173/jeams.v6i2.30

Abstract

This study aims to examine how the physical work environment, non-physical work environment, and work stress affect employee performance at PT Lezax Nesia Jaya in Yogyakarta City. The study employs a quantitative method using questionnaires distributed through accidental sampling to a total of 60 respondents, calculated using the Slovin formula. The data obtained were then processed using SPSS 26 software. The analysis results reveal that the physical work environment, non-physical work environment, and work stress have a significant positive effect on employee performance. The findings from this study can serve as a reference for other researchers who wish to further explore employee performance. Additionally, the results provide information that can be used by the company as a basis for developing policies focused on improving employee performance.
Formulation of Green Economy Based Business Strategy for Micro, Small and Medium Enterprises in Kupang City Clara Margilina Reinamah; Deasy Susana Ratokoni Ndaparoka; Fransiskus Marlon Reu
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.281 KB) | DOI: 10.55173/jeams.v6i2.31

Abstract

population will result in an increase in the volume of waste where if the waste is not managed properly it can cause various disturbances. This is the reason for the object of research on Micro, Small and Medium Enterprises (MSMEs), because MSMEs are the largest type of business in Indonesia and are also in direct contact with natural resources. The majority of MSMEs in Kupang City are engaged in the field of ikat weaving which uses fabric dyes, thus producing production waste in the form of liquid waste and other forms. The increase in the number of MSMEs can be a threat to increasing the potential for environmental pollution if the waste produced is not managed properly. Therefore, the concept of green economy is further analyzed to become the basis for implementing business activities, namely as a business strategy. Researchers used a sample of 30 fostered Ikat Weaving MSMEs in Kupang City, then simulated the formulation of business strategies with a green economy approach which showed that the ideal business strategy implemented by Ikat Weaving MSMEs in Kupang City is in zone 4 with a weighted average value of the EFE Matrix of 2.0 - 2.5. The results of the IE matrix mapping show that Kupang City MSMEs use a growth and build strategy, which consists of an intensive strategy or an integrative strategy.
The Influence of Accounting Information Systems, Work Motivation, Internal Control and Human Resource Competence on the Quality of Financial Reports at the Regional Financial Agency of East Nusa Fransiskus Marlon Reu; Wizaldy Fabiano Hilnicputro; Afriani Gemar
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.807 KB) | DOI: 10.55173/jeams.v6i2.32

Abstract

This study aims to determine the effect of accounting information systems on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of work motivation on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of internal control on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of human resource competence on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of accounting information systems, work motivation, internal control and human resource competence on the quality of financial reports at the NTT Provincial Financial Agency. This study uses a quantitative method, data collection techniques using questionnaires, sampling in this study was obtained usingpurposive sampling, independent variables in this study are accounting information systems, work motivation, internal control and human resource competence, while the dependent variable in this study is the quality of financial reports. The analysis techniques used are multiple linear analysis tests, descriptive statistical tests, research instrument tests, classical assumption tests and hypothesis tests. The results of the study indicate that the accounting information system has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, work motivation does not have a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, internal control has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, HR competence has a significant effect on the provision of credit at the NTT Provincial Regional Financial Agency, accounting information system, work motivation, internal control and HR competence have a simultaneous effect on the quality of financial reports at the NTT Provincial Regional Financial Agency.
Work Environment, Work Stres, And Work Motivation Influence Organizational Commitment abdul, Abdul Ngazis; Epsilandri Septyarini; Nala Tri Kusuma
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.224 KB) | DOI: 10.55173/jeams.v6i2.33

Abstract

This study was conducted to examine the influence of work environment, work stress, and work motivation on organisational commitment at Permata Medika Kebumen General Hospital. This research uses quantitative methodology. The population size at Permata Medika Kebumen General Hospital was 300 employees and a sample of 75 employees was taken. The sampling method used is simple ramdom sampling, which is sampling that ensures each member of the population has the same opportunity to be selected as a sample and to determine the number of samples using the Slovin formula. The research results show that work environment, work stress, and work motivation have a significant positive effect on organisational commitment. Furthermore, these factors collectively affect organisational commitment positively. This research is expected to be a reference and improvement for Permata Medika Kebumen General Hospital in improving employee capabilities, making policies for employees so that employee commitment will increase and make Permata Medika Kebumen General Hospital able to obtain services to consumers so that organisational goals are achieved.
The Influence of Green Accounting on Stock Prices With Financial Performance Adam Fawwaz Ar-Rasyid; Aranta Prista Dilasari; Achmad Farid Dedyansyah; Agustinus Salukh
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.871 KB) | DOI: 10.55173/jeams.v6i2.34

Abstract

This study aims to analyze the effect of green accounting on stock price growth with financial performance as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used are annual financial reports and year-end closing stock prices. The data analysis technique uses multiple regression and Moderated Regression Analysis (MRA). The results of the study show that green accounting has a significant but negative effect on stock price growth. Financial performance does not have a significant direct effect on stock price growth, but significantly moderates the relationship between green accounting and stock price growth. This finding supports the Signaling theory, which states that good financial performance strengthens investor confidence in the effective implementation of green accounting. Therefore, companies that are able to maintain financial stability can improve market perceptions of the sustainability practices they carry out.
The Influence of Brand Image And Brand Equity On Brand Loyalty Through Brand Trust of Matic Motorcycle Users Andrea Septa Nugraha; Enni Sustiyatik; Heru Marwanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v6i2.46

Abstract

This study aims to analyze the influence of brand image and brand equity on brand loyalty through brand trust of automatic motorcycle users. The population in this study is consumers in Kediri City who have bought or used Honda automatic motorcycles, while the sample is 127 people with simple random sampling. The type of research used is quantitative research with an associative descriptive approach. The data analysis method uses Path Analysis. Data collection was carried out by distributing questionnaires at Galaxy Motor dealers in Kediri City. The results of descriptive statistical analysis show that brand image is included in the criteria of good image, brand equity is included in the criteria of good brand equity, brand loyalty is included in the loyal criteria, brand trust is included in the criteria of trustworthiness. The results of the study show that (1) Brand image (X1) is proven to have a direct positive and significant effect on brand trust (Z). In (2) Brand equity (X2) is proven to have a direct positive and significant effect on brand trust (Z). Then (3) Brand trust (Z) is proven to have a direct positive and significant effect on brand loyalty (Y). Then (4) Brand image (X1) is proven to have a direct positive and significant effect on brand loyalty (Y). And in (5) Brand equity (X2) has been proven to have a direct positive and significant effect on brand loyalty (Y). And the last (6) There is a positive and significant indirect influence between brand image and brand equity on brand loyalty through brand trust in users of Honda automatic motorcycle products.
The Influence of Sales Growth and Profit Growth on Financial Distress with Asset Growth as a Moderating Variable Nurul Istiqomah; Irma Indira
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v6i2.47

Abstract

The aim of the research is to see whether sales growth and profit growth can influence financial distress with asset growth as a moderate variable. The research object was carried out at sub-companies with a total of 45 annual financial reports. The tool used for data analysis is SmartPLS 3.0. The results explain that sales growth has a significant negative effect on financial distress. Profit growth does not have a significant effect on financial distress. Asset growth does not have a significant effect on financial distress. Asset growth cannot moderate the influence of sales growth on financial distress. Asset growth cannot moderate the influence of profit growth on financial distress in the retail sub-sector on the BEI in 2021-2023.
The Influence of Transformational Leadership, Role of Conflict and Job Skill Mismatch on Employee in PT Tambi Wonosobo Fasya Adil Narinda Islami; Didik Subiyanto; Tri Ratna Purnamarini
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v6i2.35

Abstract

This study aims to determine the effect of transformational leadership, role of conflict, and job skill mismatch on job satisfaction at PT Tambi in Wonosobo. This study uses quantitative research. In this study, data were collected through questionnaires. The number of employees at PT Tambi Wonosobo is 700 people and the sample taken was 72 people. The results of the study at PT Tambi Wonosobo showed that transformational and job skill mismatch had a positive and subtantial effect, while the role of conflict had a negative and significant effect on job satisfaction. increasing strong business confidence and flexible policies.
The influence of human resource competence and budget planning in Kediri City Lucyana; Djunaedi; Budi Rahayu
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v6i2.48

Abstract

Effective budget management and absorption are essential to improve the quality of public services and achieve development goals. When budget management is not optimal, it can hinder development and reduce public trust in the government. This study highlights the importance of human resource (HR) competence and mature budget planning in overcoming the problem of uneven budget absorption, such as in the Kediri City Regional Secretariat Work Unit. This study uses multiple linear regression to analyze the influence of HR, budget planning, internal policies, and external factors on budget absorption. The research sample involved 68 employees tasked with budget management. Data analysis includes descriptive and inferential statistical tests to test the relationship between independent variables (HR, budget planning, internal policies, and external factors) and the dependent variable (budget absorption). The results showed that all variable items were valid with a Pearson Correlation value of 0.4–0.789, greater than the R table of 0.248. The measurement reliability is good with a Cronbach's Alpha value> 0.7. Partial test shows that HR (t count = 9.589) and budget planning (t count = 9.003) have a significant effect on budget absorption (significance 0.000). Simultaneous test shows a joint effect (F count = 169.093, F table = 3.14, significance = 0.000). The coefficient of determination (R² = 0.839) shows that both independent variables explain 83.9% of the variation in budget absorption.

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