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Contact Name
T Heru Nurgiansah
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Perumahan Puri Nirwana Bangunjiwo No.A-5 Dusun Kenalan Kelurahan Bangunjiwo Kecamatan Kasihan Kabupaten Bantul Provinsi Daerah Istimewa Yogyakarta
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Daerah istimewa yogyakarta
INDONESIA
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,
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.
Articles 85 Documents
The Impact of Organizational Culture, Business Management, and Motivation on the Performance of MSMEs in the Culinary Sector in Pekanbaru City During the Covid-19 Period Harahap, Kurniati; Machasin, Machasin; Fitri, Kurniawaty
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1568

Abstract

The reason for this study is to find out how business the board, hierarchical culture, and inspiration impacted the exhibition of Miniature, Little, and Medium-Sized Endeavors (MSME) in Pekanbaru City's culinary area during the Coronavirus flare-up. The population of this study is made up of 209 Micro, Small, and Medium-Sized Businesses located in the city of Pekanbaru.68 These Micro, Small, and Medium-Sized Businesses were chosen as the sample for this study by applying the Slovin formula. Primary data were gathered through the use of a questionnaire to support the findings of the study. The analytical methods used are descriptive analysis, multiple linear regression analysis, and the classical assumption test. We tested the hypothesis and evaluated the instrument's quality by employing the F test (simultaneous test), the t test (partial test), and the analysis of the coefficient of determination (R Square) in SPSS (Statistical Program Society Science) version 25 for Windows. The results showed that the business management variable had a positive and significant impact on the performance of Micro, Small, and Medium-Sized Businesses, that the organizational culture variable had a positive and significant impact on the performance of Micro, Small, and Medium-Sized Businesses, that the motivation variable had a positive and significant impact on the performance of Micro, Small, and Medium-Sized Businesses, and that the business management variables, organizational culture, and motivation had a positive and significant impact simultaneously on the performance of Micro, Small, and Medium Businesses that are Micro, Small, and Medium-Sized Enterprises (MSMEs) must acquire business capital by acquiring additional partners in order to expand.
The Influence of Internship Experience, Work Interest, and Self-Efficacy on Work Readiness (Case Study of Management Students Class of 2018-2020, Faculty of Economics and Business, University of Riau) Dilla, Alda Zahra; Hendriani, Susi; Pramadewi, Arwinence
Journal Of Accounting Management Business And International Research Vol 3, No 2 (2024): October 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i2.3335

Abstract

This study aims to look at internship experience, job interest, and self-efficacy on job readiness (case study of management students class 2018-2020 faculty of economics and business, Riau University). The population in the study were students majoring in management at the Faculty of Economics and Business, University of Riau class of 2018-2020) who have participated in internships with a total of 517 people. The sampling technique used is proportional stratified random sampling, which is the activity of taking samples from the population if the population is not homogeneous (not the same) and there are levels (stratified) proportionally, so that the sample in this study amounted to 84 people. The data analysis method used is multiple liner regression analysis using the help of the SPSS Version 26 program. The results showed that there was a positive and significant influence between internship experience on job readiness. There is a positive and significant influence between job interest on job readiness. There is a positive and significant influence between self-efficacy on job readiness. There is a positive and significant influence simultaneously between internship experience, job interest, and self-efficacy on job readiness.
The Influence of Online Customer Reviews and Online Customer Ratings on Purchasing Decisions on the Lazada Marketplace (Study of FISIP Students, University of Riau Using the Lazada Application) Sari, Renna Selviana; Othman, Lie
Journal Of Accounting Management Business And International Research Vol 3, No 2 (2024): October 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i2.2284

Abstract

The development of technology and the internet has changed the consumer paradigm in making purchases, especially through online platforms such as Lazada. This research aims to examine the influence of online customer reviews and ratings on purchasing decisions on the Lazada marketplace, with a focus on students at the Faculty of Social and Political Sciences, University of Riau who use the Lazada application. The research method used was a survey via questionnaire distributed to 300 student respondents. Data analysis was carried out using multiple linear regression techniques to test the research hypothesis. The research results show that online customer reviews and online customer ratings have a significant influence on purchasing decisions at Lazada. This shows that online customer reviews and ratings play an important role in shaping buyers' perceptions of the products offered on the platform.
Preparing Financial Reports Using Microsoft Excel Based on SAK EMKM (Case Study of Various Kiosk Umkm) in Manado Tuerah, Raykes Hinrich; Maradesa, Christony; Kesek, Meike Negawati; Ruhiyat, Ruhiyat
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1149

Abstract

Kios Aneka's business has only been running for 2 years now. Kios Aneka has 2 types of business, namely the gas trading business and the advertising agency business. According to an interview with the kiosk owner, currently the business is running well but not too significantly, he added that currently additional business capital is needed by borrowing capital from banks or other sources. However, the current obstacle is regarding information in submitting financial report documents for administration to the bank or other partners in lending capital. The type of research used in this research is qualitative research. Based on the results of processed financial reports based on SAK EMKM using Microsoft Excel, this report summarizes all income and expenses for one period, including the cumulative impact of income, profits, expenses and losses on Kios Aneka MSMEs. The balance sheet is an accounting report that summarize Kios Aneka's assets (current, long-term and intangible assets). On the liabilities side, there are liabilities (debts, bills and bank loans) and equity (share capital and profits). Notes to financial statements (CALK) are notes or additional information added to the end of a financial report. Based on the results of research conducted at Kios Aneka, it can be concluded that the owner of Kios Aneka does not prepare financial reports based on accounting standards for micro, small and medium enterprises (SAK EMKM), because entrepreneurs do not have knowledge of accounting and accounting standards for micro, small and medium enterprises (SAK EMKM).
The Influence of Entrepreneurship Knowledge, Personality, Family Environment on Entrepreneurial Interest of Undergraduate Students Class of 2021, Faculty of Economics and Business, University of Riau Agustina, Dio; Machasin, Machasin; Nuryanti, Nuryanti
Journal Of Accounting Management Business And International Research Vol 3, No 2 (2024): October 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i2.2780

Abstract

This research aims to determine 1) the influence of entrepreneurial knowledge on students' interest in entrepreneurship, 2) the influence of personality on students' interest in entrepreneurship, 3) the influence of the environment on students' interest in entrepreneurship and 4) the influence of personality, entrepreneurial knowledge and the environment on students' interest in entrepreneurship. This research is quantitative with a multiple linear regression analysis model. This research uses data obtained from distributing questionnaires to 90 respondents. The sampling method used was the simple random sampling method. This research uses statistical data analysis methods using SPSS version 25. The results of the research show that 1) Knowledge of entrepreneurship has a positive and significant effect on students' interest in entrepreneurship, 2) Personality has a positive and significant effect on students' interest in entrepreneurship, 3) Family environment has a positive and significant effect on students' interest in entrepreneurship, 4) Knowledge of entrepreneurship, personality, and The family environment together has a positive and significant effect on interest in entrepreneurship. This means that the influence of these factors interacts with each other, where individuals who have good knowledge about entrepreneurship, a strong personality, and a positive family environment will have a great interest in pursuing an entrepreneurial career.
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.