Journal of Accounting Management Business and International Research
JAMBU AIR: Journal of Accounting Management Business and International Research is receives rigorous research articles that have not been offered for publication elsewhere. JAMBU: Journal of Accounting Management and Business on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JAMBU AIR: Journal of Accounting Management Business and International Research accepts articles from Indonesia authors and other countries. JAMBU AIR: Journal of Accounting Management Business and International Research covered various research approaches, namely: quantitative, qualitative and mixed methods. JAMBU AIR: Journal of Accounting Management Business and International Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Management Accounting; Financial Accounting; Public Sector Accounting; Sharia Accounting; Accounting Information Technology; Auditing; Professional Ethics; Capital Market; Corporate Governance; Finance Management; Taxation; Banking; Cooperative and SMEs; Cooperative and SMEs Accounting; Management; Economic.
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<![CDATA[Implications of Financial Literacy, Illusion of Control and Overconfidence through Emotional Maturity towards People's Investment Decisions during a Pandemic ]]>
<![CDATA[Ishak, Parmin]]>;
<![CDATA[Sholehah, Nur Lazimatul Hilma]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.131
<![CDATA[This study aims to: (1) Find out how much influence financial literacy has on people's emotional maturity during a pandemic; (2) Knowing how much influence the illusion of control has on people's emotional maturity during the pandemic; (3) Knowing how much influence overconfidence has on people's emotional maturity during the pandemic; (4) Knowing how much financial literacy directly and indirectly affects people's investment decisions during the pandemic; (5) Knowing how much influence the illusion of control has directly and indirectly on people's investment decisions during the pandemic; (6) Knowing how much influence overconfidence directly and indirectly has on people's investment decisions during the pandemic; (7) Knowing how much emotional maturity affects people's investment decisions during the pandemic. This type of research is quantitative research. The object of this study is people in Tilamuta District who are involved in investment. The sampling technique in this study used the cluster sampling method. Data collection was carried out through a survey method using a questionnaire that was distributed directly to people in mohungo village who were involved in investment activities. The results of this study show that (1) Financial literacy has an insignificant negative effect on emotional maturity in the mohungo village community of Tilamuta District, (2) Illusion of control has an insignificant positive effect on emotional maturity in the mohungo village community of Tilamuta District, (3) Overconfidence has an insignificant positive effect on emotional maturity in the mohungo village community of Tilamuta District, (4) Financial literacy indirectly affects the community of Mohungo village, Tilamuta District, (4) Financial literacy indirectly affects positive and significant towards investment decisions through emotional maturity in the people of mohungo village, Tilamuta District, (5) Illusion of control indirectly has an insignificant negative effect on investment decisions through the emotional maturity of the community in mohungo village, Tilamuta District, (6) Overconfidence indirectly has a negative and significant effect on investment decisions through the emotional maturity of the community in mohungo village, Tilamuta District, (7) Emotional maturity has a negative and significant effect on investment decisions in the mohungo village community of Tilamuta District. With mandatory outputs in the form of accredited national journals]]>
<![CDATA[The Effect of Work Discipline on Employee Performance at the Pandeglang City Regional Financial Management Agency ]]>
<![CDATA[Harjanto, Lily]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.325
<![CDATA[The Pandeglang City Regional Financial Management Agency (BPKD) is a government agency based on Pandeglang City Regional Regulation Number 42 of 2016 the main task of the Pandeglang City BPKD is to carry out Regional Government affairs in the field of regional financial management based on the principle of autonomy and co-administration. However, there are several problem phenomena that are occurring at this time, in relation to work discipline and employee performance at the BPKD in Pandeglang City. This study is intended to determine work discipline on employee performance at BPKD Pandeglang City. The research method used by researchers is descriptive and associative quantitative research methods. The population in this study were BPKD employees in Pandeglang City. The sampling technique in this study uses a saturated sample (census) which is part of the non-probability sampling technique. Therefore, the respondents who were used as samples in this study were 95 employees. Data collection techniques in this study used observation, interviews, documentation, and questionnaires. The data analysis techniques that the researchers will use in this study are Data Validity Tests, Reliability Tests, Correlation Coefficients, Determination Coefficients, Simple Linear Regression, and Hypothesis Tests. The results showed that there was an influence between work discipline and employee performance at BPKD Pandeglang City.]]>
<![CDATA[SWOT Analysis in Determining Rega Bakery and Cake Business Strategy in Langsa City ]]>
<![CDATA[Junaida, Erni]]>;
<![CDATA[Amilia, Suri]]>;
<![CDATA[Hanum, Nurlaila]]>;
<![CDATA[Ardianti, Dyah Ayu]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.416
<![CDATA[The purpose of this study is to determine the right and competitive business strategy in maintaining and developing the Rega Bakery and Cake bakery business in Langsa City. This type of research is qualitative research. Data collection was carried out by interviews and document studies. Source determination using purposive sampling technique. Data validity was tested by source triangulation. The data analysis method used is an analysis of the company's internal and external environment which is the basis for conducting a SWOT analysis. The results of the study are that Rega Bakery and Cake is in quadrant II and the strategy that must be implemented is a diversification strategy through market penetration by expanding market share through marketing/promotion efforts, market development by expanding market share geographically is a new area and product development by modifying the product . It is recommended that this business always improve service quality with the concept of Customer Oriented. Provide good facilities for customers. Carry out marketing activities on a regular basis with accuracy and precision and neatness to increase revenue.]]>
<![CDATA[Analysis of Education and Training in Increasing Employee Productivity at PT Bima Golden Powerindo Medan ]]>
<![CDATA[Marbun, Sondang Ni Bulan]]>;
<![CDATA[Purba, Alimin]]>;
<![CDATA[Ria, Chainar Elli]]>;
<![CDATA[Fauzan K, Khairil]]>;
<![CDATA[Afnina, Afnina]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.380
<![CDATA[This study examines the increase in employee productivity at PT Bima Golden Powerindo Medan through education and training. The problem in this study is that everyone has their own abilities that are not necessarily in accordance with the specifications needed by the company, so it is important to carry out education and training for employees. The research used qualitative research techniques. In data analysis using descriptive analysis methods, where the data that has been obtained is then described by the researcher in detail. The findings of this study that education and training can clearly increase employee work productivity. Thus, it can be suggested that the implementation of education and training for employees should be carried out as often as possible, supervised by the leadership, and reward workers whose productivity increases due to attending education and training.]]>
<![CDATA[Analysis of the Effect Liquidity and Solvability to Profitability (Case Study of Coal Mining Sub-Sector Companies Listed in Indonesia Stock Exchange) ]]>
<![CDATA[Setyawan, Ryand Daddy]]>;
<![CDATA[Fauzi, Padlun]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.447
<![CDATA[The purpose of this study was to determine the effect of liquidity and solvability on profitability in the Coal Mining Sub-Sector Companies listed on the Indonesia Stock Exchange period 2017-2022. This research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data sourced from the financial statements of the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange. The sample of this study was 15 with Benjamin Graham’s strategy elimintaion companies using Purposive Sampling techniques. The results of this study indicate that partially liquidity has a significant effect on profitability and solvability has a significant effect on profitability. Simultaneously the results obtained that Liquidity, Solvability and Asset Growth significantly influence Profitability. Determination coefficient value of 0,33 shows that Liquidity and Solvability provide diversity of 33% on profitability, while the remaining 67% is influenced by other factors not observed in this study.]]>
<![CDATA[Internal Control System Analysis of Merchandise Inventory Process at PT. Midi Utama Indonesia Tbk Manado Branch ]]>
<![CDATA[Tuerah, Raykes Hinrich]]>;
<![CDATA[Toweula, Alpindos]]>;
<![CDATA[Korompis, Sintia N]]>;
<![CDATA[Sahibondang, Gloria Treisya]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.345
<![CDATA[Inventory is very important in supporting the operational activities of trading companies. Internal control aims to protect company assets that are vulnerable to damage, fraud and theft. This research was conducted at PT Midi Utama Indonesia Tbk Manado branch. The purpose of this study is to determine the application of internal control over merchandise inventory and whether the internal control over merchandise inventory has been running effectively and efficiently. The research method used in this research is descriptive qualitative which is described in the form of internal control system data in which there are types of inventory, purchasing procedures and merchandise expenditure. The results of the research show that internal control over merchandise inventory as a whole has been going well. This is indicated by the existence of an organizational structure that clearly separates the functions and responsibilities of inventory management, as well as a well-implemented authority system and procedure for recording inventory transactions. Recommendations for the organizational structure so that the company can maintain the separation of duties and responsibilities of each of its parts. And to prevent errors in recording goods, those in an overshit position must make notes to the personnel who will replace them, then conduct training and improve strict supervision and good control, so that employees can understand and apply what has become the provisions of the company.]]>
<![CDATA[The Effect of Promotions and Pricing on the Decision to Stay at Mori Hotels in Kuala Simpang ]]>
<![CDATA[Ria, Chainar Elli]]>;
<![CDATA[Marbun, Sondang Ni Bulan]]>;
<![CDATA[Purba, Alimin]]>;
<![CDATA[Fauzan K, Khairil]]>;
<![CDATA[Afnina, Afnina]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.383
<![CDATA[This research was conducted to determine the effect of promotion and pricing on the decision to stay at the Mori Hotel in Kuala Simpang. The sampling technique used was purposive sampling, namely selecting the sample to be the respondent was everyone who was found and stayed at the Mori Kuala Simpang Hotel, aged 21 years and over because they were considered to have been able to make rational decisions and be able to represent all visitors. The distribution of the questionnaire started from 15 to 30 June 2022 with a total of 52 people. The results showed that the factor that dominates the decision to stay at the Mori Hotel in Kuala Simpang is the promotion factor 0.396. This is indicated by the regression value being greater than the pricing factor -0.052. Obtained a value of 25.1%, the decision to stay is influenced by promotions and pricing. The remaining 74.9% is influenced by other factors not recorded in this study. Other factors are thought to be competitors' price factors, demographics, changes in buying habits, tastes and so on.]]>
<![CDATA[Effect of Debt to Equity Ratio and Efficiency on Return on Equity in Defense Sector Companies ]]>
<![CDATA[Buhroni, Akhmad Firmansyah]]>;
<![CDATA[Yulivan, Ivan]]>;
<![CDATA[Prakoso, Lukman Yudho]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.368
<![CDATA[Indonesia is a country that has so many islands, that's why Indonesia is often called a maritime country. In the Law of the Republic of Indonesia No. 16 of 2012 concerning the Defense Industry it is given to companies in the defense industry immediately, but rather a set of regulations, terms and conditions that must first be fulfilled by companies in the Defense Industry. The success of a company can be seen from the level of ROE or (Return On Equity). However, the Defense Sector Company's net profit from 2011-2020 is still relatively small. This study uses a quantitative approach. The samples used in this study were 3 companies including PT Dirgantara Indonesia, PT PAL Indonesia and PT Pindad with a period of 10 years. The results of this study indicate that DER has a negative effect on ROE, efficiency has a positive effect on ROE, and the magnitude of the influence of Debt To Equity Ratio (DER) and Efficiency on Return On Equity in defense sector companies is 66.3% and the remaining 33.7% is explained by the variable others that were not examined in this study.]]>
<![CDATA[Response of Indonesia's Foreign Exchange Reserves as a Result of Changes in Exports, Imports, Rupiah/USD Exchange Rate, and External Debt for the First Quarter of 2008-Fourth Quarter of 2021 ]]>
<![CDATA[Yohan, Yohan]]>;
<![CDATA[Sir, Samuel Yulius]]>;
<![CDATA[Cicilia, Vera Sri Endah]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.128
<![CDATA[Foreign exchange reserves are an important indicator for a country in conducting international trade, as well as a benchmark against the strong weak economic fundamentals of a country. This study aims to: 1) Analyze the response of changes in Indonesia's foreign exchange reserves simultaneously as a result of changes in exports, imports, Rupiah/U$D exchange rates, and external debt for the first quarter of 2008 - fourth quarter of 2021, 2) Analyze the response of changes in Indonesia's foreign exchange reserves individually as a result of changes in exports, imports, Rupiah/U$D exchange rates, and external debt for the first quarter of 2008-fourth quarter of 2021. The methods used are autoregressive conditional heteroscedasticity (ARCH) and generalized autoregressive conditional heteroscedasticity (GARCH). The results of the study based on estimates with the GARCH model (1.1) show that together the variables of exports, imports, rupiah exchange rates, and foreign debt have a significant effect on reserves Indonesian foreign exchange. The results of the estimation with the GARCH model (1.1) can be concluded that the export variable has a positive and significant effect on Indonesia's foreign exchange reserves. Import variables have a negative and significant effect on Indonesia's foreign exchange reserves. The rupiah exchange rate variable has a negative and significant effect on Indonesia's foreign exchange reserves, and the external debt variable has a positive and significant effect on the reserve variable. This research is still limited to the variables that are used as the basis for the research model, therefore it is necessary to consider information from the variable measurement of the number of Indonesian workers working abroad at various income levels, so that it can be known the role of Indonesian workers working abroad in increasing foreign exchange reserves.]]>
<![CDATA[Analysis of the Implementation of the Du Pont System on Financial Statements as a Tool for Measuring the Financial Performance of PT Bank Muamalat ]]>
<![CDATA[Mas'amah, Siti]]>;
<![CDATA[Sihabudin, Sihabudin]]>;
<![CDATA[Fuji, Robby]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v2i1.359
<![CDATA[In analyzing the financial performance of a bank or a company, you can use the two-point system method. The du point system is a chart designed to show the return on assets obtained by multiplying the profit margin by the total asset turnover. The purpose of this study is to find out the description of the financial performance of PT Bank Muamalat Kalimalang Karawang Period 2019-2021 using the two-point system method, PT Bank Muamalat Kalimalang Karawang is one of the branches of PT Bank Muamalat in Indonesia as a pioneer of Islamic banking in Indonesia. This research was conducted with quantitative methods. The object of this research is the audited financial statements of PT Bank Muamalat Kalimalang Karawang from 2019 to 2021. Data collection was carried out using the documentation method. The results of the analysis can be concluded that Net Profit Margin (NPM), Asset Turnover (ATO), Return On Assets (ROA), and Return On Equity (ROE), experience fluctuating positions or are in a state of flux whether there is an increase or decrease. The results of this study suggest that companies should be able to maximize the use of assets and minimize expenses so that companies can be consistent in measuring financial performance at PT Bank Muamalat Kalimalang Karawang.]]>
