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T Heru Nurgiansah
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Journal of Management Accounting Business and International Research
Published by CV. Rayyan Dwi Bharata
ISSN : 29648033     EISSN : 29640954     DOI : https://doi.org/10.57235
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol 4, No 1 (2025): April 2025" : 20 Documents clear
Application of the Principles of Management of Village-Owned Enterprises (BUMDes) to Village Economic Development in Tegal Harum Village, West Denpasar District Da Costa Soares, Belicia Esperanza Constantine Manuella; Saraswaty, Amrita Nugraheni
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.4209

Abstract

Economic development is an important part of national development. Development is an effort carried out with the aim of improving the standard of living and welfare of the community. The gap between rural and urban economic development is apparent in many regions, with rural areas often lagging behind in terms of infrastructure, technological progress, and income growth. To address this gap, various rural development initiatives, including the establishment of Village-Owned Enterprises (BUMDes), have been implemented. This research aims to determine the influence of the principles of cooperative, participatory, emancipatory, transparent, accountable and sustainable Village-Owned Enterprises (BUMDes) simultaneously on village economic development in Tegal Harum Village, West Denpasar District, and to analyze the influence of the principles of Owned Enterprises Cooperative, participatory, emancipatory, transparent, accountable and sustainable villages (BUMDes) have a partial influence on village economic development in Tegal Harum Village, West Denpasar District. Using BUMDes Puspa Harum Sejahtera in Tegal Harum Village as a case study, this research assesses changes in community income before and after the establishment of BUMDes. BUMDes Puspa Harum Sejahtera has achieved significant success at the local, provincial and national levels, contributing greatly to village income and development. The findings of this study show that structured and transparent BUMDes management can significantly increase village income and encourage sustainable economic development. The results of this research provide valuable insights for policy makers and rural development practitioners, emphasizing the role of BUMDes in alleviating poverty and empowering the local economy.
The Influence of Tax Planning, Capital Structure and Sales Growth on Company Value Nurmilah, Nurmilah; Saga, Baharuddin
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3434

Abstract

This study investigates the impact of tax planning, capital structure, and sales growth on the value of companies listed on the LQ45 index from 2018-2022. Company valuation, reflecting investor perception, is crucial as it predicts future performance and influences shareholder wealth. Tax planning aims to minimize tax liabilities, thereby enhancing net profit. Capital structure, comprising equity and debt, affects financial stability and company growth, while sales growth indicates market competitiveness and revenue potential. Using secondary data from the Indonesia Stock Exchange, this research employs quantitative analysis with EViews12. The hypotheses are tested through t-tests and F-tests. The findings reveal that tax planning and sales growth do not significantly affect company value, while capital structure negatively impacts it. However, when considered together, tax planning, capital structure, and sales growth significantly influence company value. These results highlight the importance of optimal financial management and strategic tax planning in enhancing company valuation and investor confidence. The study contributes to the literature by providing empirical evidence on the relationships between these financial strategies and company value in the Indonesian context.
The Influence of Product Quality, Brand Image and Price on the Decision to Purchase a Mitsubishi L-300 Pick Up PT Car. Pekanbaru Pahala Automotive International Dipo Maharani, Maharani; Musfar, Tengku Firli; Alvionita, Agnes
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.4411

Abstract

This research aims to examine the influence of product quality, brand image, and price on the purchase decision of the Mitsubishi L-300 Pick Up at PT. Dipo Internasional Pahala Otomotif. The type of research used is quantitative research. The population in this study consists of 3,498 buyers of the Mitsubishi L-300 Pick Up from PT. Dipo Internasional Pahala Otomotif. The sample for this study was determined using the Slovin formula, resulting in 96 respondents. The research uses Mitsubishi L-300 Pick Up buyers as the object of the study. The sampling method follows Slovin's formula, resulting in 97 respondents. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and the coefficient of determination, with a significance level of 0.05. The data analysis was performed using SPSS version 23 software. The results indicate that, partially, product quality has an influence on purchase decisions. There is no significant influence of brand image on purchase decisions. However, price and purchase decisions are influenced simultaneously by product quality, brand image, and price.
The Influence of Time Management, Learning Environment and Intellectual Ability on Timely Completion of Thesis (Case Study of Management Department Students, Faculty of Economics and Business, University of Riau Class 2017-2019) Fadhilah, Fitri; Hendriani, Susi; Tarigan, Mida Aprillina
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3451

Abstract

This study aims to determine the influence of time management, learning environment, and intellectual ability on timely thesis completion among students of the Management Department, Faculty of Economics and Business, Universitas Riau, class of 2017-2019. The population consisted of 370 active students in the thesis completion stage. The sampling technique employed Slovin's formula to determine the sample size for each sub-population using proportionate stratified random sampling. The analysis method utilized in this study was Structural Equation Modeling (SEM) processed using SmartPLS version 4.1.0.3. The results of hypothesis testing indicated that Time Management significantly influences Timely Thesis Completion with a positive correlation. Learning Environment does not significantly influence Timely Thesis Completion with a positive correlation. Intellectual Ability significantly influences Timely Thesis Completion with a positive correlation.
The Influence of Implementing Cooperative Principles and Training Programs on Management Motivation and Performance from the Productivity Aspect in Savings and Loans Cooperatives in Pekanbaru City Ayu, Widiya; Machasin, Machasin; Garnasih, Raden Lestari
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3933

Abstract

This research aims to evaluate the effect of implementing cooperative principles and training programs on the motivation and performance of management in savings and loan cooperatives in Pekanbaru City. The research methodology involved distributing questionnaires to 10 active savings and loan cooperatives, with a total of 30 respondents. Data analysis was carried out using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) statistical technique. Research findings show that the application of cooperative principles and training programs has a significant direct influence on management motivation. Apart from that, the application of cooperative principles and training programs also has a significant direct effect on the performance of cooperative management. Motivation directly influences the performance of cooperative management. Indirectly, the application of cooperative principles and training programs also influences the performance of cooperative management through motivation. This research provides important insights into the relationship between the application of cooperative principles, training programs, motivation, and the performance of cooperative administrators.
KUR Credit Scoring Assessment for Prospective Debtors to Minimize Non-Performing Loans at BPD South Sumatra Babel Main Branch Captain A.Rivai Divaputri, Adelya; Panuntun, Bagus
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3695

Abstract

The research entitled "KUR Credit Scoring Assessment Procedure for Prospective Debtors to Minimize Non-Performing Loans at the Regional Development Bank of South Sumatra Babel, Captain A.Rivai Main Branch" analyzes the credit scoring process that occurs at Bank Sumsel Babel. The main focus of the research is understanding the obstacles in credit scoring assessment. The research method used is descriptive qualitative research in the form of observation, interviews and documentation. Recommendations for Bank Sumsel Babel Main Branch Captain A.Rivai Palembang include improving the assessment form in the form of adding question points on the credit analysis worksheet to developing a device or system in the form of an integrated platform/website.
The Influence of Communication and Innovation Ability on Member Participation and Management Performance from Organizational Aspects in Consumer Cooperatives in Pekanbaru City Riani, Lisa; Machasin, Machasin; Garnasih, Raden Lestari
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3934

Abstract

This research aims to find out whether communication and the ability to innovate influence member participation and management performance in consumer cooperatives in Pekanbaru City. This research was conducted by distributing research questionnaires to 10 active consumer cooperatives in Pekanbaru City with a total of 30 respondents. Hypothesis testing uses the SEM-PLS statistical test tool. The research results show that communication has a positive effect on member participation, the ability to innovate has no effect on member participation, communication has no effect on management performance, the ability to innovate has a positive effect on management performance, indirectly communication through member participation has a positive and significant effect on management performance, Indirectly, the ability to innovate through member participation has no influence on the performance of cooperative management.
The Influence of Job Satisfaction, Work Motivation and Non-Physical Work Environment on Organizational Citizenship Behavior Companion of the Family Hope Program (PKH) Indragiri Hilir Regency Sasmita, Jumiati; Amalia, Dini
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3726

Abstract

This study aims to investigate the influence of job satisfaction, work motivation, and the non-physical work environment on Organizational Citizenship Behavior (OCB) among Pendamping Program Keluarga Harapan (PKH) in Kabupaten Indragiri Hilir. The research employs a descriptive approach with a quantitative method. The sampling technique used is saturated sampling, involving the entire population of 74 respondents. Data analysis was conducted using SPSS Statistics 26. The findings indicate that job satisfaction has a positive and significant impact on OCB, work motivation positively and significantly affects OCB, and the non-physical work environment also positively and significantly influences OCB.
Increasing Micro, Small and Medium Enterprises to Strengthen Community Economic Resilience Yeni, Afni; Nasrah, Rasidah; Dini, Suci Rahma
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.4177

Abstract

This study aims to analyze the Development of Micro, Small and Medium Enterprises (SMEs) to Strengthen the Economic Resilience of the Community. In this study, the method used is descriptive qualitative. Data collection techniques used in this study are observation, interviews and documentation. The type of data used is primary data. The data analysis technique used in this study is a descriptive qualitative method. The informants in this study were ten (10) people, namely people who have Micro, Small and Medium Enterprises in Nagari Tanjung Bingkung. In business development, there are many ways that can be done by business actors in Nagari Tanjung Bingkung such as development through social media, development by being delivered to collectors, and there are also those delivered to shops and markets. Carrying out online promotions is a method that is widely used by business actors in Tanjung Bingkung. The results of this study indicate that in strengthening economic resilience, the people of Nagari Tanjung Bingkung have opened Micro, Small and Medium Enterprises (SMEs) with marketing that has reached various regions and traditional markets. Most of those who open Micro, Small and Medium Enterprises are housewives, because by doing so they can improve the family economy.
The Influence of Organizational Culture, Work Motivation, and Work Experience on Employee Performance at the UPT Petapahan Health Center, Kampar Regency Sabarahayu, Meysin Putri; Sasmita, Jumiati; Fitri, Kurniawaty
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3798

Abstract

This study aims to analyze the influence of organizational culture, work motivation, and work experience on the performance of employees at the Puskesmas UPT Petapahan in Kampar Regency. The data used in this study is primary data collected through questionnaires distributed to 42 employees of Puskesmas UPT Petapahan. The data analysis method used includes multiple linear regression analysis to test the influence of independent variables on the dependent variable using the SPSS test tool version 23. The results of the study indicate that organizational culture, work motivation, and work experience have a significant effect on employee performance. organizational culture has a positive and significant influence on employee peformance. work motivation has a negative and significant influence on employee performance. while work experience has a positive and significant influence on employee peformance.

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