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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 77 Documents
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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

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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.
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.

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