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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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INDONESIA
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 77 Documents
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The Effect of Earning Per Share (EPS), Return On Equity (ROE) And Debt to Equity Ratio (DER) To Stock Price (Study On Mining Companies and services Listed In Indonesia Stock Exchange Period 2015-2019 Firda Febriarianti; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 1 (2024): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.127 KB) | DOI: 10.55173/jeams.v6i1.11

Abstract

This study aims to determine the effect of earnings per share (EPS), return on equity (ROE) and debt to equity ratio (DER) simultaneously and partially to stock prices in mining companies and services listed on the Indonesia Stock Exchange period 2015-2019. The population in this study is the financial statements of mining companies and services listed on the Indonesia Stock Exchange period 2015-2019 as many as 12 companies. The sampling technique used is purposive sampling method. Based on the research criteria there are 10 companies that meet the criteria of sampling. Data were obtained from financial reports published by Indonesian Capital Market Directory (ICMD) and collected by documentation method.To analyze the data used (1) classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, (2) multiple linear regression test and (3) hypothesis test consisting of coefficient of determination, simultan significant test (f-test) and partial significant test (t-test). Based on the test results of determination coefficient magnitude Adjusted R Square value of 0,721 or 72,1%. This means that the influence of EPS, ROE and DER variables to the stock price is 72,1% and the remaining 27,9% is influenced by other variables that do not enter into this model/observation. The results showed that simultaneously EPS, ROE, and DER variables significantly influence the stock price. Partial test results show the earning per share (EPS) has a positive and significant effect on stock prices. Variable return on equity (ROE) has a negative and insignificant effect on stock prices. While the variable debt to equity ratio (DER) has a negative and insignificant effect on stock prices.
Effect Analysis of The Services Quality, Prices And Satisfaction On Loyalty of Rsmm Eye Hospital Surabaya Yanus Sumitro; Buyung Cahya Perdana; Bachtiar J. Helmy
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.781 KB)

Abstract

The research was conducted at the Surabaya Public Hospital RSMM. Study sample was 100 hospitalized patients. The results are: (1) no significant effect between service quality and satisfaction, (2) Rates of satisfaction is significantly affected, (3) quality of service is significantly affected loyalty (4) there was no significant effect between price and loyalty, (5) satisfaction is influenced significant loyalty. Based on our research, this suggests that patients should be more careful to avoid disappointment hospitalization. To the management should have a positive communication with patients when declining consumer confidence. And further research should be done continuously with similar time intervals to determine whether or not there is an increase in satisfaction, as a result of the increased performance of the services performed and prices that affect customer loyalty.
Analysis of the Drivers and Obstacles to Changes in Management Accounting at Regional General Hospital in West Surabaya Yuli Ermawati; Pujianto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.788 KB)

Abstract

The impact of technological developments and globalization is also felt in the hospital industry. The tight competition in the hospital industry requires hospital managers to be more careful in carrying out hospital management. Inaccurate management can cause low quality of service, inefficiency of the organization, low welfare of employees, and can even cause chaos in hospital organizations. Although the characteristics of a hospital organization are not the same as the characteristics of a business organization, business management principles can be adopted in hospital organizations. This is supported by the government through Law No.1 / 2004 concerning the State Treasury. This study analyzes the role of the design of existing management accounting systems. Furthermore, this study will examine whether triggers and obstacles can affect changes in management accounting. Because changes in management accounting policies can affect how the performance and service of the hospital. The research method used in this study is a quantitative method. To analyze data Structural Equation Modeling (SEM) analysis of the PLS statistical software package is used in the model and hypothesis testing. The results of this study are factors that strengthen or support attitudes towards changes in management accounting implemented by management are staffing factors, transparency, board expectations, agency problems, IT, and data quality. Factors that inhibit or do not support the attitude towards management accounting changes applied by management are the factors of cost, profitability, incentives, organizational change, behavioral control and environmental factors.
The Influence Analysis of Organizational Culture and Motivation of The Caddy Work Satisfaction In A. Yani Golf Surabaya Noerchoidah; Sumadji Harryono
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.268 KB)

Abstract

This study aims to determine the relationship between organizational culture and motivation with job satisfaction. There are two variables that function as independent variables, namely the culture of motivation and motivation. Job satisfaction function as the dependent variable in this study. The hypothesis proposed in this study is divided into one main hypothesis, namely the correlation between organizational culture and motivation with job satisfaction. Two minor hypotheses proposed in this study are a positive correlation between organizational culture and job satisfaction, and a positive correlation between motivation and job satisfaction. The sample of this study was the caddy of Yani Golf Surabaya, which were obtained by random sampling technique. Data were collected through a questionnaire method and analyzed by regression methods. The results of this study indicate that there is a significant relationship between organizational culture and motivation with job satisfaction, while the dominant independent variable and cultural variables are the main contributors in influencing job satisfaction. This research also shows that there is a positive and significant correlation between organizational culture and job satisfaction, where continuous and normative factors become dominant. This research also proves that there is a significant relationship between motivation and job satisfaction. The dominant factor is organizational suitability and clarity.
Analysis of Calculation of Cost of Production Based on Orders by the Full Costing Method on the CV. Citra Karya Media Novelia Asita Mranani; Siwidyah Desi Lastianti; Yanna Eka Pratiwi
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.456 KB)

Abstract

This study aims to analyze the calculation of production costs in determining product prices by CV. Citra Karya Media with the full costing method. The problem in this study is "What is the cost of production in determining the price of goods sold in refrigerator products that meet all elements using the full costing method in CV Citra Karya Media? This calculation aims to determine the cost of goods manufactured Cabinets calculation calculated by CV Citra Karya Media by using the full costing method Types of data used are quantitative and qualitative data Data sources used are primary data and secondary data data collection techniques using interviews, documentation, and observation.The analysis method used is descriptive analysis.This results indicate that the costs are not calculated by the company in accordance with the full cost theory, some costs that are not calculated by the company such as indirect labor costs, electricity costs, property taxes, and building depreciation.Therefore it is important for the management of CV. make the right decision.
The Influence of Organizational Culture and Social Capital to Improve Employee performance Noerchoidah; Yanus Sumitro
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 2 No. 1 (2020): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.75 KB)

Abstract

This study aims to examine the influence of organizational culture and social capital on employee performance. The method used in this research is explanatory research with a quantitative approach. The sample used was 110 respondents. The sampling technique used was purposive sampling. Analysis of the data used in this study using descriptive statistics and the SPSS program. The results showed that organizational culture has a positive and significant effect on employee performance, and social capital has a positive and significant effect on employee performance. Organizational culture and social capital simultaneously have a positive and significant effect on employee performance.
Analysis of Accounting Information System Design of Accounting Bookings Based On Microsoft Excel In Cv. Surya Anugerah Investindo Yanna Eka Pratiwi; Buyung Cahya Perdana
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 2 No. 1 (2020): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.669 KB)

Abstract

Seeing the importance of accounting information systems today for organizational progress in helping the implementation of accounting bookkeeping, so it requires a fast and accurate recording process. CV. Surya Anugerah Investindo is a developing company in the field of cobroke property, there is still no accounting information system so that making accounting books is still manual. The weaknesses are that the management or the data process is slow, requires a lot of effort or stages, the information generated has a high enough potential for error. The purpose of this study is to try to design and implement an accounting information system based on Microsoft Excel to produce accounting bookkeepers as needed. Data obtained directly from the company through interviews and documentation. Based on the data obtained, states that the accounting information system CV. Surya Anugerah Investindo has not implemented a computer-based accounting information system. From these weaknesses, researchers provide suggestions for the design of accounting books using a Microsoft Excel- based accounting information system.
The Effect of Work Efficiency on Employee Work Productivity During the Covid 19 Virus Pandemic (Case Study in the Operational Division of Pt Pelindo Daya Sejahtera Surabaya) Bachtiar J. Helmy; Wahyu Arief Santoso; Dwi Widi Hariyanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 2 No. 1 (2020): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.752 KB)

Abstract

PT. Pelindo Daya Sejahtera Surabaya is one of the ousourching companies that manages outsourcing professionals in a professional manner and the operational division is one of the most affected divisions with the covid virus - 19. In order to achieve conditions of maintaining and even increasing work efficiency and work productivity, the implementation of work from home ( Work From Home) is an option for some employees. To determine the relationship of the independent variable (work efficiency) to the dependent variable (work productivity) the saturation sampling method of 30 employees is used with the analysis tool is simple multiple linear regression. From the results of the study indicate that work efficiency has a significant effect on employee productivity in operational divisions and the results of the coefficient of determination show that work efficiency has an effect of 65.3% on employee work productivity during the co-19 virus pandemic.
The Effect of Job Performance, Education and Training and Work Experience on Employee Career Development Novelia Asita Mranani; Supartini; Endang Muryani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 2 No. 1 (2020): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.898 KB)

Abstract

Employees in general have the potential to make a good contribution to the company, therefore human resources (HR) become one of the important production factors in a company in achieving its goals. Each organization or company continues to strive to improve the performance of its human resources. The more qualified and high-performing human resources, the higher the company's performance and company goals can be achieved properly. The purpose of this study is to determine the effect of work performance, education and training and work experience simultaneously and partially on the career development of employees of PT. ISS Indonesia Area National Hospital Surabaya. The sample of this research is the employees of PT. ISS Indonesia Area National Hospital Surabaya, with a total sample of 60 respondents. The analysis technique uses Multiple Linear Regression with SPSS programs or software. The results showed that jointly (simultaneously) showed that work performance, education and training and work experience affect employee career development, partially work performance has a positive and significant effect on employee career development, while partially education & training and work experience has no positive and significant impact on employee career development.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.656 KB)

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.

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