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Harry Budiantoro
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INDONESIA
Journal of Accounting, Management and Economics Research
Published by Universitas Yarsi
ISSN : 29639492     EISSN : 29617596     DOI : https://doi.org/10.33476/jamer.v1i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JAMER (Journal of Accounting, Management and Economics Research) is a journal published by the Faculty of Economics and Business YARSI University in collaboration with some the Professional Association, periodically twice a year (July and December). JAMER publishes original research and critcism into issues in the field of accounting, finance, business, management, and economics research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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Pengaruh Penerapan SAP, Pemanfaatan SIA Keuangan Daerah, Peran Internal Audit, dan SPI Pemerintah terhadap Kualitas Laporan Keuangan Imelda Sari; Nurlita Malawat; Kanaya Lapae; Andika Nuraga Budiman
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 1 (2023): JULI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i1.31

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintah, pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, peran Internal Audit, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Penelitian ini menggunakan sampel Kelurahan pada Kecamatan Cilincing dan terdaftar dalam Sekretariat Kota Administrasi Kota Jakarta Utara. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan data primer yaitu dengan teknik kuesioner. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan. Sedangkan peran internal audit dan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan. Implikasi penelitian ini agar variabel dalam penelitian ini dapat menjadi bahan pertimbangan bagi para penyusun laporan keuangan dalam meningkatkan kualitas laporan yang dihasilkan serta dapat membantu bagi para penyusun laporan keuangan menerapkan SAP dan SPI yang memadai.
Pengaruh Lingkungan Kerja terhadap Work Engagement Melalui Motivasi Intrinsik Dosen muchtadin
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 1 (2023): JULI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i1.48

Abstract

Penelitian ini bertujuan mengetahui seberapa besar lingkungan kerja berdampak terhadap work engagement melalui motivasi intrinsik. Sampel penelitian berjumlah 73 orang dosen. Pengambilan sampel dilakukan di Indonesia melalui purposive sampling dengan kriteria yaitu dosen. Data dianalisa menggunakan PLS-SEM. Hasil penelitian menemukan bahwa lingkungan kerja berpengaruh positif signifikan terhadap motivasi intrinsik dan juga work engagement. Motivasi intrinsik ditemukan memediasi pengaruh lingkungan kerja terhadap work engagement. Penelitian ini berkontribusi pada peningkatan work engagement melalui motivasi intrinsik dan lingkungan kerja pada dosen di program studi terakreditasi Baik Sekali di Indonesia.
The Effect Of Company Performance On Stock Return In The Consumption Goods Sector Vinny Larasati; Hesty Juni Tambuati Subing; Amin Mansur
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 1 (2023): JULI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i1.77

Abstract

The purpose of this study is to determine the effect of company performance on stock returns in the consumer goods sector for the period (2016-2020) and its review from an Islamic point of view. Company performance as proxied by variables ROA, CR, DER, TATO and PER. The research method used is quantitative research methods and uses secondary data. The sample used as many as 16 companies through purposive sampling method. The analytical method used is panel data regression analysis technique with a significant level of 5%. The results of this study indicate that: (1) Return on Assets (ROA) has a significant effect on stock returns (2) Current Ratio (CR) has no significant effect on stock returns (3) Debt To Equity Ratio (DER) has no significant effect on return stocks (4) Total Assets Turnover (TATO) has a significant effect on stock returns (5) Price Earnings Ratio (PER) has a significant effect on stock returns (6) ROA, CR, DER, TATO and PER simultaneously have a significant effect on stock returns.
The Effect of Company Size, Financial Leverage, Profitability, and Dividend Payout Ratio on Income Smoothing Practices Sintia Dewi; Bayu Pratama
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 1 (2023): JULI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i1.93

Abstract

This study aims to test whether company size, financial leverage, profitability, and dividend payout ratio affect earnings smoothing practices in LQ-45 index companies on the Indonesia Stock Exchange in 2018-2020. This research uses quantitative methods. The population in this study is the LQ-45 company index with a sample recruitment technique using purposive sampling. The selected samples were 19 companies through predetermined sample criteria. Hypothesis testing uses logistic regression analysis, and data is processed using E-Views 10 software. The results of this study indicate that company size has a significant positive effect on the practice of the role of profit, financial leverage has a significant and negative effect on the practice of the role of profit, profitability has an effect and is significant positive effect on income smoothing practices, dividend payout ratio has no effect on income smoothing practices in LQ 45 index companies on the Indonesia Stock Exchange in 2018-2020.
The Effect of Corporate Social Responsibility, Free Cash Flow and Leverage on Earnings Management with Managerial Ownership as Moderating Aisiyah Pangesti; Flourien Nurul Chusnah
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 1 (2023): JULI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i1.94

Abstract

This study aims to determine the effect of corporate social responsibility, free cash flow and leverage on earnings management with managerial ownership as a moderator in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study uses quantitative research methods, which are measured by using multiple linear regression method with Eviews 12 software. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling using purposive sampling method with a total sample of as much as 23 companies with a research period of 4 years so that the total observations in this study were 92 observations. The data collection techn ique uses the documentation method through the IDX official website www.idx.co.id. The results of this study prove that (1) corporate social responsibility, free cash flow has a negative effect on earnings management, (2) leverage has no effect on earnings management, (3) managerial ownership is able to moderate the relationship of corporate social responsibility to earnings management, (4) ownership managerial is not able to moderate the relationship of free cash flow and leverage on earnings management.
ANALISIS KETEPATAN METODE SPRINGATE DAN FULMER DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR PARIWISATA, RESTORAN, DAN HOTEL DI INDONESIA Lisa Alfarizi; Zainal Zawir Simon; Andri Gunawan
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.33

Abstract

The present investigation used the Springate and Fulmer methodologies to ascertain the bankruptcy rate of companies in the tourism, restaurant, and hotel industries that are listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. It is intended to be examined closely. The secondary data used in this study was gathered from the websites and financial statements of the companies listed in IDX. The Kolmogorov-Smirnov test, independent samples t-test, and inferential statistics were the data analysis methods employed. With an accuracy of 84 percent, Fulmer's method was found to be the most effective in forecasting bankruptcy, followed by his Springate method at 20 percent, according to the study's findings. We recommend that more researchers employ different bankruptcy procedures, look at businesses in diverse industries, and lengthen the study term
Peranan Distribusi Dana Zakat Produktif Baitul Maal Wa Tamwil dalam Meningkatkan Modal Usaha UMKM Silfa Salsabela; Hendrawati Hendrawati
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.39

Abstract

This research focuses on exploring a model for the productive distribution of zakat as a means to boost business capital, particularly for MSMEs. The qualitative method employed involves primary data from direct interviews with various stakeholders, including supervisors, administrators, YBM BRI staff, and MSME actors located on Jl Teen 2 Jatinegara Kaum Pulogadung, East Jakarta. The analytical approach comprises gathering data through interviews, condensing insights from these discussions, and presenting conclusive findings. Prior to receiving assistance from the BRI YBM program, mustahik recipients faced challenges in acquiring business capital due to escalating costs of basic materials. The distribution of productive zakat funds through institutions like Baitul Maal Wa Tamwil can significantly impact managerial effectiveness in bolstering MSME business capital. Several managerial influences have been identified, such as conducting risk and financial assessments. BMT managers must carefully assess risks associated with receiving zakat funds and their distribution to MSMEs. Additionally, there's a focus on recipient selection, training, and mentoring. This approach showcases how well-managed zakat distribution, especially when channeled effectively through institutions, can alleviate economic shortages by empowering MSMEs with essential capital.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pembelian Merk Unilever Shinta Anatus Sholika; Nanda Rizki Maulidia; Muhammad Faisol Banan; M. Arif Wicaksono; M. Hidayatul Tamyis
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.89

Abstract

Mix pemasaran penting karena menentukan produk, harga, serta waktu dan lokasi strategi pemasaran. Dalam konteks Unilever, berbagai metode penelitian digunakan untuk mengeksplorasi dampak kualitas produk terhadap keputusan pembelian. Studi tersebut menunjukkan bahwa kualitas produk secara signifikan memengaruhi kepuasan pelanggan, faktor penting dalam keputusan pembelian produk Unilever. Analisis regresi grafis menunjukkan bahwa penyimpangan dalam kualitas produk juga sedikit memengaruhi harga pembelian. Penelitian ini bertujuan untuk memahami bagaimana kualitas produk dan harga Unilever memengaruhi pilihan konsumen, dengan menggunakan sampel tiga puluh lima puluh mahasiswa karena kekhawatiran tentang hilangnya sampel Slovin. Temuan tersebut menegaskan pentingnya manajemen kualitas produk yang sangat penting bagi Unilever. Jaminan kualitas yang konsisten sangat penting untuk memenuhi harapan konsumen secara efektif. Studi ini menekankan peran kunci kualitas produk dalam memengaruhi kepuasan konsumen dan secara halus memengaruhi dinamika penetapan harga dalam strategi pemasaran Unilever. Implikasi manajerial menekankan perlunya produsen untuk mengutamakan kualitas produk yang konsisten guna menjaga kepercayaan dan kepuasan konsumen.
Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity Emma Cristina Pandiangan; Kus Tri Andyarini; Dinda Oktavia
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.151

Abstract

The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.
Pengaruh Mekanisme GCG, Anti-Fraud Awareness, Sistem Pengendalian Internal, dan Peran Audit Internal terhadap Pencegahan Fraud Nurul Lailati Mubarokah; Sovi Ismawati Rahayu
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.152

Abstract

The purpose of this study is to investigate how internal audit, internal control systems, anti-fraud awareness, and good corporate governance mechanisms affect PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. By distributing questionnaires, primary data for the study was obtained. 41 members of an internal auditing team participated in this study as respondents. Non-probability sampling is used in this sampling technique. The findings of the study demonstrate that internal audit, internal control systems, anti-fraud awareness, and good corporate governance practices all significantly impact PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. The research's managerial implications include enhancing internal audit's function, bolstering internal control systems, raising anti-fraud awareness across the organization, and fortifying Good Corporate Governance (GCG) mechanisms as a means of preventing fraud. It is imperative that managers give particular attention to the implementation and upkeep of GCG practices, the creation of thorough anti-fraud training programs, the reinforcement of internal control infrastructure, and the allocation of sufficient resources to the internal audit function.

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