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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 86 Documents
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The Effect of Inflation, Interest Rates, And Exchange Rates On Stock Prices In State-Owned Banking Companies Listed On The Indonesian Stock Exchange For The Period 2020-2024 Tarisa Ashilah Aswin; Yanna Eka Pratiwi; Siwidyah Desi Lastianti; Ida Budiart
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.v7i2.96

Abstract

This study examines the impact of macroeconomic variables—namely inflation, interest rates, and exchange rates—on the stock prices of state-owned banks (BUMN) listed on the Indonesia Stock Exchange during 2020–2024. Using secondary data from Bank Indonesia and IDX, the sample was selected through purposive sampling of banks consistently reporting monthly stock prices. Multiple linear regression was applied to assess simultaneous and partial effects. The results show that interest rates and exchange rates significantly and negatively influence stock prices, while inflation has no significant impact. These findings align with previous studies suggesting that exchange rate volatility and rising interest rates reduce the attractiveness of banking stocks. The study provides insights for investors, managers, and policymakers in designing investment strategies and economic policies, particularly in responding to post-pandemic economic challenges.
The Effect of Work-Life Balance And Job Satisfaction On The Performance of Employees At The Klampis Ngasem Community Health Center In Surabaya City Moch. Rafli Islamy Yusuf; Dwi Widi Hariyanto; Naam fajar basroni; Iwan wahyu susanto
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

Abstract

This study examines the influence of work-life balance and job satisfaction on the performance of public health center (Puskesmas) employees. Employee performance is critical in ensuring quality healthcare services, making it important to identify factors that affect it. The research uses a quantitative survey approach, collecting primary data via questionnaires from Puskesmas employees and analyzing it with multiple linear regression. The results show that work-life balance has a positive and significant effect on employee performance, indicating that employees with better balance between work and personal life tend to perform better. Meanwhile, job satisfaction also has a positive effect but is not statistically significant, suggesting that feeling satisfied at work does not necessarily lead to a notable improvement in performance.
Determinants of Financial Performance in Primary Consumer Goods Companies on the Indonesia Stock paniran; Siti Mudawanah
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

Abstract

Financial performance reflects a company's financial condition through an analysis of financial statements that allow for an assessment of the good or bad condition as a reflection of the company's performance. This study aims to analyze the influence of the Board of Directors, Board of Commissioners, Audit Committee, Debt to Asset Ratio (DAR), and company size on Return on Assets (ROA) as an indicator of financial performance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative by utilizing secondary data. The population in this study includes 124 companies from the sector, and 46 companies were selected as samples through a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 25 software. The results of the study indicate that partially, each variable, namely the Board of Directors, Board of Commissioners, Audit Committee, DAR, and company size has a significant influence on ROA. Simultaneously, the five variables also show a significant influence on ROA as the dependent variable.
Performance Measurement System: Management Accounting Information System And Total Quality Management Siti Mudawanah; Paniran
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.v7i2.99

Abstract

A performance measurement system is the ability for companies to measure how well employees and managers are performing well in meeting current standards and improving every time. In addition, to evaluate employees, a performance measurement system can also develop and motivate employees. The purpose of this study is to determine the influence of Management Accounting Information System and Total Quality Management on the Performance Measurement System in the Production Department of PT. Aplus Pacific for the 2024 period. The hypothesis in this study is suspected to be the Influence of Broad Scope, Employee Involvement and Teamwork. This study uses a quantitative method using primary data through the distribution of questionnaires. The population and this research is the company PT. Aplus Pacific. Sampling used saturated sampling with a total of 53 respondents. The data analysis techniques used in this study used validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, autocorrelation tests, classical assumption tests, multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, partial tests and simultaneous tests supported by the IBM SPSSS Statistics Version 20 program. The results of this study show that (1) Partially Broad Scope has a significant effect on Quality. (2) Partially, Employee Involvement Does Not Have a Significant Effect on Quality (3) Partially, Teamwork Does Not Have a Significant Effect on Quality (4) Simultaneously Broad Scope, Employee Involvement, and Teamwork Have a Significant Effect on Quality in the Production Department of PT. Aplus Pacific for the 2024 period. With this research, companies are advised to continue to expand the scope of their projects, but still pay attention to existing resources. And it is necessary to conduct further analysis regarding the type of new projects that have the potential to improve quality and the company needs to maintain and increase sales, streamline costs and develop new products in order to improve quality.
The Effect of Foreign Ownership, Tax Burden And Exchange Rate On Transfer Pricing With Company Size Moderation Tito Malindo; Nurrohman Hari Mulyono
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.v7i1.100

Abstract

This Scholarly work offers novelty by exploring the Shaping force of foreign ownership, tax burden, and exchange rates on transfer pricing practices, while incorporating company size as a moderator. The Scholarly work mission is to examine the extent to which internal and external factors shape managerial decisions regarding transfer pricing strategies in multinational companies in Indonesia. A quantitative approach using Structural Equation Modeling (SEM) techniques was chosen to uncover the direct Interrelations and Modifying Repercussions between variables. The Scholarly work population comprised all consumer goods companies listed on the Indonesia Stock Exchange (IDX), with 45 companies selected as samples through a purposive sampling approach. The results reveal that tax burden and exchange rates significantly Shaping force transfer pricing, while foreign ownership exhibits no significant Shaping force. Company size is shown to moderate the Repercussion of tax burden on transfer pricing, but is not strong enough to Shaping force other Interrelations. The implications of this Scholarly work highlight the urgency of strict oversight of companies burdened with high taxes and facing exchange rate volatility. Theoretically, these revelations broaden the horizons of agency theory to address cross-border issues and corporate governance. The novelty of this Scholarly work lies in the inclusion of firm size as a moderating variable, which opens up fresh perspectives on how scale and corporate governance can curb transfer pricing aggressiveness in the global business arena.
Financial Constraint Moderation : Tax Avoidance From The Perspective of Company And Executive Characteristics Agung Wijaya; Tito Malindo
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.v7i1.101

Abstract

This study ventures into uncharted waters by examining the Shaping force of executive temperament, capital intensity, and familial ownership on tax avoidance, with financial constraints as a moderating factor, a realm rarely explored within Indonesia's chemical sector. The aim is to dissect how managerial traits and ownership structures shape tax mitigation strategies, and to gauge the extent to which financial limitations amplify or temper these dynamics. Employing a quantitative approach, the study utilizes SEM, drawing on secondary data from chemical firms listed on the Indonesia Stock Exchange over a specified period. Revelations reveal that executive character and family ownership Considerablely bolster tax avoidance, whereas capital intensity exerts no notable effect. Financial constraints weaken the link between family ownership and tax avoidance but do not moderate other Interrelations. The study underscores the pivotal role of executive disposition and ownership concentration in crafting tax strategies, urging stricter oversight by tax authorities on firms with concentrated ownership. Its novelty lies in deploying financial constraints as a moderator within the unique asset and funding context of the chemical industry.

Page 9 of 9 | Total Record : 86

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