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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 90 Documents
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 .
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.
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, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i2.57

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.
Organizational Commitment Mediates Work Leadership And Performance Ervan Yansen; Nurlaely; Angga Rizka Lidiawan
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.75

Abstract

This study aims to analyze the influence of leadership and work environment on employee performance in Correctional Institutions (Prisons), as well as the mediating role of organizational commitment. The research method used is a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results show that leadership does not have a significant effect on employee performance (O = 0.193, T = 1.506, P = 0.133) but has a positive effect on organizational commitment (O = 0.633, T = 9.985, P = 0.000). Organizational commitment does not significantly influence employee performance (O = 0.022, T = 0.162, P = 0.872), while the work environment significantly influences employee performance (O = -0.349, T = 4.107, P = 0.000) but not organizational commitment (O = 0.063, T = 0.718, P = 0.473). Additionally, organizational commitment does not mediate the relationship between leadership and work environment on employee performance (O = 0.014, T = 0.158, P = 0.874; O = 0.001, T = 0.088, P = 0.930). The implications of these findings indicate that improving employee performance in prisons is not sufficient solely by enhancing leadership aspects or organizational commitment; instead, there is a need for a more conducive work environment and more effective managerial strategies. Recommendations for prison management include improving leadership competencies, enhancing workplace facilities, and implementing employee welfare programs. This study is expected to serve as a reference for academics and practitioners in the development of human resource management within correctional institutions.
Impact of Compensation Work Culture, And Commitment of The Organization To The Employer's Works In Agrodana Futures Surabaya Dedik Anugerah; Endang Muryani; Dwi Widi Hariyanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.78

Abstract

Companies must have high-quality human resources along with scientific and technological advances. Human resources play an important role in today's various industries. To deal with the factors of employment in such a way takes a lot of effort. The main purpose of this article is to find out how the performance of employees at PT. Agrodana Futures Surabaya is influenced by salary, working environment, and organizational commitment. A quantitative approach is used in this kind of research. Primary (survey) data and secondary (related library study) data are the types of data and sources used in this research. The participants in this study are all employees of PT. Agrodana Futures Surabaya. Using probability sampling, samples were taken for this study, with a total of 75 respondents. This research uses questionnaire techniques, documentation, observation, and library expression to gather data. The validity test of the information in the expression emphasized the legitimacy test, the dependence test, and the speculation test. Based on the results of data analysis, the performance of employees at PT. Agrodana Futures Surabaya is influenced by the cost factor (thitung 7,638 > table 1,9939), the work culture (Thitung 2,839 > table 1,99939), and the commitment of the organization (5,213) > table 1.9939. To further develop employee performance, PT. Agrodana Futures Surabaya is advised to encourage its employees to think creatively and dare to take risks in order to increase employee confidence in accepting the values and goals of the company.
Influence Work Environment, Intrinsic motivation, and Work Discipline to Employee Performance at BPKAD Bantul Regency Alfi Nur Luluk Chudhaifah; Didik Subiyanto; Nala Tri Kusuma
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.79

Abstract

This study aims to determine the effect of work environment, intrinsic motivation, and work discipline on employee performance of the Bantul Regency Financial, Revenue and Asset management Agency. In the process of archieving organizational goals, employee performance is an important factor cannot be ignored. This research uses a quantitive approach by distributing questionnaires to 80 respondents who are the entire population in the agency. The data analysis technique used is multiple linear regression to determine the relationship between variabels. The results showed that three independent variabels namely work environment, intrinsic motivation, and work discipline have a positive influence on work performance, both simultaneousy and partially. These results show that a supportive work atmosphere, empuragement from within, and compliance with the rules, indeed play a major role in increasing employee productivity. The research is expected to be a reference and improvement for the Bantul Regency Regional Financial, Revenue, and Asset Management Agency in increasing employee motivation, work environment, work discipline and employee performance so that they can increase and organizational goals can be archieved.
Analysis of The Effect of Artificial Intelligence (AI) And Hedonism Lifestyle On Loan Decisions Using Spaylater With Self-Control As An Intervening Variable Findia Idamazari; Sri Hermuningsih; Risal Rinofah
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March In progress
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.89

Abstract

This study aims to test and analyze (1) the influence of AI (Artificial Intelligence) on loan decisions using Shopee PayLater, (2) the influence of Hedonism Lifestyle on loan decisions using Shopee PayLater, (3) the influence of AI (Artificial Intelligence) on loan decisions using Shopee PayLater through self-control, (4) the influence of Hedonism Lifestyle on loan decisions using Shopee PayLater through self-control, and (5) the influence of Self-Control on loan decisions using Shopee PayLater. The sample in this study was 130 respondents from Generation Z in Yogyakarta who were active Shopee users and had made transactions using SPayLater at least once in the past month. The data collection method employed a distributed questionnaire, and the sampling technique used was purposive sampling. This study used Outer Model analysis techniques, Model Fit Test, and Inner Model Analysis. The analysis tool used SmartPLS 4.1.0.9. The results of the study show (1) there is no positive and significant influence of the Artificial Intelligence variable on the loan decision using Shopee PayLater (2) there is a positive and significant influence of the Hedonism Lifestyle Variable on the loan decision using Shopee PayLater (3) there is a positive and significant influence of Artificial Intelligence on the loan decision using Shopee PayLater through self-control (4) there is a positive and significant influence of the Hedonism Lifestyle on the loan decision using Shopee PayLater through Self-control (5) there is a positive and significant influence of the Self-Control variable on the loan decision using Shopee PayLater.
The Influence of Brand Trust on Perceived Value and Purchase Intention with Brand Preference Avoskin Kurniawan, Risfan Nova; Henny Welsa; Lusia Tria Hatmanti Hutami
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March In progress
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.91

Abstract

This research aims to analyze the effect of purchase intention on AVOSKIN products which influences brand trust and perceived value toward AVOSKIN. The population in this research is AVOSKIN customers who have made at least one purchase. The object of this research is AVOSKIN customers in Yogyakarta in 2024. The sample is purposive and obtained from 100 respondents, which were then analyzed using multiple linear regression and the Sobel test. The sampling technique was conducted by distributing questionnaires using Google Forms through WhatsApp. The author conducted a study on the AVOSKIN brand as the object of this research. The purposes of this research are (1) brand trust influences brand preference, (2) perceived value influences brand preference, (3) brand trust influences purchase intention, (4) perceived value influences purchase intention, and (5) brand preference influences purchase intention. The results of the research show that brand trust has a positive and significant effect on brand preference. Perceived value has a positive and significant effect on brand preference, and functional value has a positive and significant effect on customer satisfaction. Brand preference has a positive and significant effect on purchase intention, but brand trust does not have a positive and significant effect on purchase intention and perceived value does not have a positive and significant effect on purchase intention.
The Effect of Retained Earnings and Liquidity on Dividend Policy in Telecommunications Listed on IDX 2020 – 2023 Ayu Perwitasari; Yanna Eka Pratiwi; Indra Wijayanto
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March In progress
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.95

Abstract

This study aims to examine and analyze the effect of retained earnings and liquidity on dividend policy in telecommunications companies listed on the IDX, as well as the simultaneous effect of retained earnings and liquidity on companies in the telecommunications sector listed on the IDX in 2020-2023, with the criteria of still being actively listed on the IDX until 2023, publishing annual reports in the period 2020–2023, and distributing dividends in the period 2020–2023. This study uses a quantitative method with a descriptive causality approach. The study found that retained earnings have a positive but insignificant effect on dividend policy, liquidity has a positive but insignificant effect on dividend policy, and there is a less significant positive effect from retained earnings and liquidity simultaneously on dividend policy.