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Contact Name
Mahrus
Contact Email
sengkomahrus@gmail.com
Phone
+6282333363879
Journal Mail Official
sengkomahrus@gmail.com
Editorial Address
Faculty of Economics, Merdeka University Surabaya, Indonesia Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota Surabaya, East Java, Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
Journal of Economy, Accounting and Management Science (JEAMS)
ISSN : 26860678     EISSN : 26859696     DOI : https://doi.org/10.55173/jeams.v4i1
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
Articles 86 Documents
Analysis of the Effect of Price, Product, Cleanliness, and Service Quality on Customer Satisfaction Wahjono Soekotjo; Lilik Astuti
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 (250.68 KB)

Abstract

This research is motivated by the emergence of competition among the restaurants the old and the emergence of many new restaurants that enliven the market competition. Given that food is a staple goods that must be fulfilled people's daily lives must lead to increasing competition among restaurants to be able to attract the attention of consumers to want to use and remain loyal to their restaurants. In particular, this study reviews the efforts made O'Mamamia steak house Steak n Ice Cream to satisfy their customers by optimizing price factor, product, cleanliness and service quality, because the four factors O'Mamamia steak house Steak n Ice Cream try encourage customers to satisfied when eating in a restaurant steak Steak n O'Mamamia Ice Cream. The problem this research is "how much influence the price factor, product, cleanliness, and quality service to customer satisfaction in the restaurant Mamamia Madiun Branch". The purpose of this study was to analyze the influence of factor prices, products, cleanliness, and quality service to customer satisfaction in the restaurant Mamamia Madiun Branch. Through the questionnaire method by using accidental sampling of 100 respondents who had visited the restaurant Mamamia Madiun Branch. While the population of respondents in this study were visitors at the restaurant Mamamia Hyderabad Branch Where variables Prices, Products, Hygiene, Quality Service, Customer Satisfaction. Hypothesis testing using t test showed that the four independent variables under study is found to significantly affect the dependent variable Customer Satisfaction. Then through the F test can be seen that all the independent variables is feasible to test the variables depanden Customer Satisfaction. Figures Adjusted R Square of 0.500 indicates that 50.0 percent of Customer Satisfaction variation can be explained by four independent variables in the regression equation. The remaining 50 percent is explained by other variables outside of the five variables used in this study.
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.
Financial Ratio Analysis To Assess Financial Performance With Bank (Case Study At Bank Btpn Listed On The Indonesia Stock Exchange, 2018-2020) Indah Melisa Putri; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.479 KB) | DOI: 10.55173/jeams.v5i1.36

Abstract

A bank can be said to be successful if the bank is able and can be measured based on the financial performance of the bank. By looking at the financial performance, it can be concluded that the banking condition is in good condition or not. This study aims to analyze the financial performance of banks listed on the Indonesian Stock Exchange in the 2018-2020 period based on the liquidity ratio with the current ratio and quick ratio, then the solvency ratio with the debt ratio to assets and debt ratio to equity and the last is the profitability ratio with ROA, ROE, and profit margin ratio. This study uses data analysis techniques, quantitative descriptive approach and data collection techniques used in this study are documentation and the data studied are in the form of annual financial reports. The population used in this study is Bank BTPN which is listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique in this research is purposive sampling. The results of this study are 4. In general, judging from the four financial ratios, it can be said that the financial performance of banks has decreased in the last year.
Analysis of Financial Reports In An Effort To Assess The Feasibility of Financial Performance At PT. Ruvi Rizqy Berkah Runiar Satriya; Dwi Widi Hariyanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.069 KB) | DOI: 10.55173/jeams.v5i1.37

Abstract

The development of the business means more competitive that each company to company resources management can be more professional. The purpose of this research among others is to know the existence of PT. Ruvi Rizqy Berkah with the performance of financial met requirements attempt on during the progress. About the development of PT. Ruvi Rizqy Berkah with the performance of the coming financial. To know of the existence of PT. Ruvi Rizqy Berkah capacity independently expansion or using foreign capital. The kind of research used is descriptive qualitative. The population of the research is all the company financial reports. PT. Ruvi Rizqy Berkah Samples from this research are company financial reports PT. Ruvi Rizqy Berkah for the 2017-2019 period. The data analysis by measuring the data and evaluate where corporate financial performance using the ratio of liquidity, the solvency, the ratio of profitability and activities. Based on the results of the analysis that has been done and can be summed up as follows PT. Ruvi Rizqy Berkah has good financial performance and requirements attempt on during the progress. The PT. Ruvi Rizqy Berkah capital as evidenced by enough outlets or branches takes investors to expand, this was apparent from two assets high value the company's activities
The Influence of Organizational Commitment, Job Satisfaction and Perceptions of Supervisor Support on Turnover Intention (Study at PT. Jepe Press Media Utama) Agung Putra Kurniawan; Novelia Asita Mranani; Supartini
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.823 KB) | DOI: 10.55173/jeams.v5i1.38

Abstract

Business competition in the current era of globalization is getting tougher. Intense competition makes companies try to maintain their human resources. Human resources are company assets that are very valuable, therefore the existence of human resources is very necessary in achieving company goals. The purpose of this study is to determine the effect of organizational commitment, job satisfaction and perceptions of supervisor support simultaneously and partially on turnover intention at PT. Jepe Press Media Utama. The sample of this research is the employees of PT. Jepe Press Media Utama, with a total sample of 80 respondents. The analysis technique uses Multiple Linear Regression with the SPSS program or software. The results showed that simultaneously (simultaneous) showed that organizational commitment, job satisfaction and perceptions of supervisor support had an effect on turnover intention, partially organizational commitment had a positive and significant effect on turnover intention, job satisfaction had a positive and significant effect on turnover intention, and perceptions of supervisor support do not have a positive and significant effect on turnover intention.
The Challenges of Millennial And Gen-Z Generation Workforce In Indonesia Naam Fajar Basroni
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.39

Abstract

The intermediary role of HRD between employees and the company is crucial to satisfy both parties. As the workforce shifts from Baby Boomers and Gen-X to Millennials and Gen Z, companies must review their compensation and promotion systems to meet the new workforce's unique characteristics. This literature study examines the relationship between employee engagement and performance on the company's wage system and career opportunities. The study's practical goal is to provide a rationale for human resource development departments of businesses that will soon be hiring members of the Millennial and Gen-Z generations, outlining how corporate HRD systems might be revamped to accommodate the generational gap. Literature study allows us to explore various paradigms of these topics and to make new contributions to knowledge and understanding of issues. We concluded that companies must change the paradigm in the HRD system in dealing with the Millennial and Gen-Z generation workforce by naturally growing their engagement and performance and making the wage system and career promotion a reward for their efforts.
The Application of Income Tax Incentives In Accordance With The Minister of Finance Regulation (Pmk) No.44/Pmk.03/2020 At Educational Institutions PT. Yureka Education Copyright Adinda Dwi Cahyakusuma; Ahmad Yani; Rike Selviasari; Muhammad Alfa Niam
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.40

Abstract

Indonesia as a developing country is actively involved in various development initiatives. To increase tax revenue, the government consistently strives to enact tax laws and policies that promote investment and business. Indonesia's economy has suffered due to the Covid-19 outbreak. Because this virus has had an effect on the economy, trade and business entities. The epidemic drastically reduced the turnover of every business entity. The rules for providing tax breaks to business owners who are required to pay Covid-19 taxes have been approved by the Minister of Finance. This research is a comparative non-statistical qualitative research that aims to compare income tax calculations. Data in this study was obtained through interviews and documentation. The results showed that there was a tax incentive in 2020 that eased the company in paying income tax in the April-December 2020 tax period. This tax incentive is issued by the government based on PMK No. 44/PMK.03/2020 where companies with revenues less than or equal to IDR 4.8 billion in income tax will be borne by the government as long as this regulation is enforced. PT Yureka Edukasi Cipta received an incentive of Rp2,503,800 and only paid PPH of Rp900,940 to the government. So that in 2020 the company received a net profit after tax of IDR 139,410,860. In 2020 the company received incentives, while in 2021 it did not get incentives because it had almost two times of revenue
The Effectiveness of Micro-Enterprises In Enhancing The Economic Welfare of Communities Ilmi Albadiah; Siti Mudawanah; Ade Sahruroji
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.41

Abstract

The micro-business of donut production plays a role in alleviating community welfare issues and reducing unemployment rates in the area. It also fosters creativity that aligns with efforts to preserve and develop elements of the local culture. On another note, micro-enterprises like these are capable of absorbing labor, thus decreasing unemployment levels. The effectiveness of the Mawar Donut micro-business in enhancing economic welfare is under scrutiny. To determine how effective the Mawar Donut micro-enterprise is in improving economic welfare, qualitative research is conducted. This research aims to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions, and thoughts of individuals or groups through qualitative data with a case study approach. Data collection techniques include observation, interviews, and documentation. In this research, documentation refers to the process of collecting data by studying and noting important parts from official records found in both the research location and other influential institutions. This is because the data obtained consists of descriptions or information from interview activities. The findings at Mawar Donut indicate that interviews with Mrs. Ulfah Khofifah, the owner of Mawar Donut store, show effective results regarding the improvement of community welfare around the store. With its strategic location near schools among other areas, Mawar Donut not only enhances its own prosperity but also supports the general economy of the community. Therefore, Mawar Donut has become a business model that caters to all its customers' needs, whether for resale or daily consumption.
Analysis of Accounting Information Systems In Merchantability Inventory Control In CV. Multicraft Aulia Wahyu Widya Putri; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 2 (2023): 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.v4i2.42

Abstract

The objectives to beachieved in this study are : to datermine the extent to which the accounting information system for controlling merchandise inventory is carried out effectively and efficiently on CV. MULTICRAFT. The steps to achieve the objectives of this research are : 1. Analysis the accounting information system for internal control of merchandise inventory on CV. MULTICRAFT, 2. Identify the problems and causes by CV. MULTICRAFT. From the results of the research and analysis carried out, it can be concluded that : 1. With the procedures that have been carried out, there are still some problems in CV. MULTICRAFT, the number of stock items is a lot different, and the inventory of merchandise is insufficient, 2. The occurrence of dual functions and the volume of work that high, which makes work inefficient, 3. There are 5 Standard Operating Procedure (SOP) that can be applied in the company so that the company’s internal control can be more optimal and better.
Optimization of the Creative Economy in Improving the Welfare of Society from the Perspective of Islamic Economics Achmad Faisal Hadziq; Noorma Yunia; Dedi Firdaus
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.43

Abstract

Creative economy is one of the new economic concepts that intensifies information, creativity, and human resources as the most important factors of production. The products produced from the creative economy are characterized by their uniqueness and distinctiveness. These products can also be a development of existing products. The formulation of the problem addressed in this study is how to optimize the creative economy in Bojong Menteng Village, how creative economic activities in Bojong Menteng Village can improve the welfare of the community, and what are the obstacles faced by the creative economy in improving welfare. The research aims to determine how to optimize the creative economy in Bojong Menteng Village, understand how creative economic activities in Bojong Menteng Village can improve the welfare of the community, and identify the obstacles faced by the creative economy in improving welfare. This research is a qualitative study with a case study approach aimed at understanding the role of creative economy in improving the welfare of the community in Bojong Menteng Village, Leuwidamar District, Lebak Regency. The data collection techniques used in this research include observation, interviews, documentation, and literature review. The results of the study show that optimizing the creative economy has had a positive impact on improving the welfare of the community in Bojong Menteng Village by providing employment opportunities. Although there have been only slight changes and not significant ones, the creative economy has been able to enhance the welfare of the community through job opportunities and reducing unemployment rates.