Journal of Accounting, Management and Economics Research
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.
Articles
35 Documents
<![CDATA[Pengaruh Free Cash Flow, Asset Growth dan Kebijakan Hutang Terhadap Kebijakan Dividen dengan Profitabilitas sebagai Variabel Moderating ]]>
<![CDATA[Rahayu Rahayu]]>;
<![CDATA[Florie Nurul]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 1 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i1.181
<![CDATA[This research seeks to ascertain how debt policy, asset growth, and free cash flow affect dividend policy with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. Descriptive research is used in this study with a quantitative approach with the data analysis method used is moderated regression analysis with Eviews version 10. All manufacturing companies that were listed on the Indonesia Stock Exchange between 2018 and 2020 make up the research population. Thirty-seven corporate samples made up the sample, which was selected using the purposive sampling method. Thus, the study's findings indicate that free cash flow has a favorable impact on dividend policy, Asset growth has a negative effect on dividend policy, Debt policy has a negative effect on dividend policy, profitability is able to strengthen the effect of free cash flow on dividend policy, profitability is able to strengthen the effect of asset growth on dividend policy, profitability is able to strengthen debt policy towards dividend policy.]]>
<![CDATA[Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Moderasi ]]>
<![CDATA[Almarya Okta Egidiya Rusma]]>;
<![CDATA[Hesty Juni Tambuati Subing]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 1 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i1.189
<![CDATA[This study looks at how company size (SIZE) moderates the effects of profitability (ROI), liquidity (CR), and leverage (DER) on dividend policy (DPR) in food and beverage firms listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the procedure used in the sampling approach. This study's sample comprised sixteen companies listed on the Indonesia Stock Exchange. Multiple regression and moderated regression are the analysis techniques employed, with a 5% significance level. The study's pre-moderation results demonstrate the significant influence of the variables Profitability (ROI) and Leverage (DER) on Dividend Policy. The study's post-moderation results demonstrate the significant influence of Liquidity (CR), Leverage (DER), and Company Size (Size) on Dividend Policy. The executive. The managerial implications in this study are that management needs to set clear, realistic financial performance targets to ensure that the company is able to achieve sufficient to support dividend policy, and large companies can take advantage of economies of scale to improve financial performance, which in turn can support a larger dividend policy stable. Management must ensure efficient cash flow management to support dividend payments.]]>
<![CDATA[Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan ]]>
<![CDATA[Muhammad Hasby Hasbunallah]]>;
<![CDATA[Kasbuntoro Kasbuntoro]]>;
<![CDATA[Pawit Winarto]]>;
<![CDATA[Sari Maemunah]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 1 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i1.192
<![CDATA[Motivation is among the elements that can help achieve peak performance. Managers use work discipline as a technique to talk to staff members and get their cooperation in changing their conduct. It also raises knowledge of corporate policies and social norms and encourages people to follow them. The purpose of this thesis is to ascertain and examine how work discipline and motivation affect the output of PT employees. Auto Technology Indonesia. Researchers used a convenience sampling technique, this technique determines the sample based on all employees of PT. Auto Teknologi Indonesia Motivation research results have a major impact on PT Auto Teknologi employees' performance. At PT Auto Teknologi Indonesia, the results of discipline tests have a big impact on employee performance. The outcomes of evaluating Work Discipline and Motivation at the same time have a major impact on Employee Performance. Managerial implications: Giving regular awards or recognition to employees who demonstrate good performance can increase their motivation. Carrying out routine monitoring and performance evaluations to ensure employees comply with established disciplinary standards.]]>
<![CDATA[Analisis Faktor Internal Yang Mempengaruhi Tax Avoidance Pada Era 4.0 Pada Perusahaan Sektor Digital Teknologi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 ]]>
<![CDATA[Maya Mustika]]>;
<![CDATA[Sulistyowati Sulistyowati]]>;
<![CDATA[Ananda Fasya Indira]]>;
<![CDATA[Lina Noersanti]]>;
<![CDATA[Juniarti Juniarti]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 1 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i1.207
<![CDATA[This study aims to analyze internal factors that influence tax avoidance in the annual financial reports of digital technology sector companies listed on the Indonesia Stock Exchange for the 2018-2022 research period in the economy 4.0 era. The independent variables in this study are profitability, fixed asset intensity, and leverage. The approach used in this study is a secondary data quantitative approach. The population of the study was 73 digital technology sector companies listed on the Indonesia Stock Exchange in the 2018-2022 research period, and the sample was taken using the purposive sampling method with a total of 25 companies so that the number of observations in the study was 125 observation data. The data analysis technique uses panel data regression analysis using statistical calculations. The results of the research analysis prove that profitability and leverage have a partial and positive and negative influence on tax avoidance. In contrast, fixed asset intensity does not have a partial and negative influence on tax avoidance. The managerial implications are that the implementation of digital technology can help create a more transparent and accountable system, and the use of data-based audit technology can detect anomalies and potential tax avoidance earlier.]]>
<![CDATA[Meningkatkan Nilai Perusahaan: Dampak Kepemilikan Manajerial dan Pengungkapan CSR ]]>
<![CDATA[Misheleiloen Misheleiloen]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 1 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i1.208
<![CDATA[The Influence of Managerial Ownership and Corporate Social Responsibility (CSR) Disclosure on Company Value (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange for the 2017-2019 Period). To determine the influence of managerial ownership and Corporate Social Responsibility (CSR) disclosure on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This research method uses multiple linear analysis methods. Managerial ownership has a significant negative influence on firm value partially. Disclosure of Corporate Social Responsibility (CSR) has a significant positive influence on company value partially. Managerial ownership and disclosure of Corporate Social Responsibility (CSR) have a significant positive influence simultaneously on company value. The managerial implications of this research explore the impact of managerial ownership and disclosure of Corporate Social Responsibility (CSR) on increasing company value. Managerial ownership plays an important role in aligning interests between management and shareholders, which in turn can motivate management to improve company performance. On the other hand, CSR disclosure not only builds a positive image of the company but also increases stakeholder trust and loyalty.]]>
<![CDATA[Peran Kepuasan Kerja Sebagai Variabel Mediasi Pada Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada TCT Teknik ]]>
<![CDATA[Putri, Retrin Irene]]>;
<![CDATA[Zain, Efendy]]>;
<![CDATA[Marhamah, Siti]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v4i1.110
<![CDATA[This study aims to explore the role of job satisfaction as a mediating variable in the influence of leadership style and work environment on employee performance. The main issues raised are low employee performance levels due to job dissatisfaction, suboptimal work environment, and the implementation of ineffective leadership styles. The novelty of this study lies in the comprehensive approach that integrates the three main variables in the context of an engineering company in Jakarta. The results show that leadership style and work environment significantly affect employee job satisfaction and performance, and job satisfaction mediates the relationship between leadership style and employee performance. However, job satisfaction does not mediate the relationship between work environment and employee performance. The managerial implications are that companies are advised to adopt a more inclusive leadership style, create a conducive work environment, and improve job satisfaction through training and management of employee relationships to support optimal performance.]]>
<![CDATA[The Influence of E-Samsat Implementation, Taxpayer Awareness, and Income Levels on Compliance with Motor Vehicle Tax Payments ]]>
<![CDATA[Suryadi, Arief]]>;
<![CDATA[Rahmat, Nur]]>;
<![CDATA[PurboJati, Nurrakhman]]>;
<![CDATA[Sunarsih, Uun]]>;
<![CDATA[Mais, Rimi Gusliana]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i2.203
<![CDATA[This study uses quantitative methods to investigate the effects of the implementation of the e-samsat system, tax awareness, and income rates on compliance with motor vehicle tax payments. Data yang digunakan adalah data utama by distributing the questionnaire to taxpayers registered in the eastern Jakarta territory and sampling techniques using pursposive samplings and obtained 50 respondents. Pre-conditional analysis tests using validity tests, reliability tests, normality tests, multicolinearity trials, heterocadastisity tests dengan menggunakan spss 25, kemudian melakukan analisis regresi linier dan tes parsial (uji t). Hasil penelitian menunjukkan bahwa penerapan e-samsat tidak mempengaruhi kepatuhan terhadap pembayaran pajak karena masih ada beberapa who have not accepted socialization against e-Samsat. The variable of tax awareness has an influence on compliance with tax payments because with consciousness then the taxpayer is involved in supporting the development process, and the variable rate of income has no influence over the compliance of tax payment.]]>
<![CDATA[Key Factors Shaping Millennials' Decisions to Choose Sharia Mortgage Financing ]]>
<![CDATA[Sufa, Faila]]>;
<![CDATA[Nursanita, Nursanita]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i2.210
<![CDATA[This study examines the factors influencing millennials' decisions to take Sharia mortgages. It employs causal hypothesis testing with a quantitative approach, using multiple linear regression analysis via SPSS Statistics 25. The population includes DKI Jakarta residents aged 20-40 years with income or employment. A sample size of 100 respondents was determined using the Slovin formula based on the Nine Targeted Samples Method. Primary data were collected through online questionnaires distributed via Google Forms. The study findings reveal that house prices positively and significantly affect millennials' decisions to opt for Sharia mortgages. Conversely, house location has a significant negative effect on their decisions. Additionally, promotion and religiosity both have positive and significant influences on the decision to take Sharia mortgages. The results underscore the importance of promoting the benefits and advantages of Sharia mortgages, particularly highlighting their differences from conventional mortgages. The implications of these findings suggest that stakeholders should provide clear, accessible, and educational information to help millennials understand the unique features of Sharia mortgages. By addressing pricing, location concerns, and promotional efforts while aligning with religious values, organizations can better cater to the preferences of this demographic, ultimately increasing the adoption of Sharia-compliant financial products.]]>
<![CDATA[The Implementation of PSAK 22 In Business Combinations: A Case Study of PT X Acquiring of PT Y ]]>
<![CDATA[Bagaskara, Fadilah Fajar]]>;
<![CDATA[Yanti, Harti Budi]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i2.229
<![CDATA[This study examines the application of PSAK 22 on business combinations, focusing on the acquisition of PT Y by PT X. PSAK 22 requires the acquisition method, mandating acquiring entities to measure and recognize identifiable assets, liabilities, and any goodwill from the transaction. Using a qualitative approach, the research employs in-depth interviews with key stakeholders and a literature review of financial reports and academic sources. It explores relevant accounting treatments under PSAK 22 and PSAK 65, ensuring accurate consolidation of assets and liabilities. The findings highlight challenges and advantages experienced by PT X in acquiring PT Y, providing practical insights for companies navigating similar transactions. This research underscores the alignment between PSAK 22 and the practical challenges faced by Indonesian companies, emphasizing regional and industry-specific considerations. The study offers a practical framework for companies applying PSAK 22, enriches academic discourse on business combination accounting in emerging markets, and supports policymakers in refining standards to address industry complexities. By bridging theoretical and practical perspectives, this research provides valuable guidance for improving the implementation of PSAK 22 in Indonesia and similar contexts.]]>
<![CDATA[Exploring the Influence of Political Connections, Managerial Ownership, Capital Intensity and Company Size on Tax Aggressiveness ]]>
<![CDATA[Sulistyana, Dewi]]>;
<![CDATA[Ismanto, Juli]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33476/jamer.v3i2.230
<![CDATA[This study aims to identify the effect of political connections, managerial ownership, capital intensity, and company size on tax aggressiveness. The data used in this study are secondary, taken from the financial statements of companies listed in the energy sector index on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analysis method used is panel data regression, with sampling using purposive sampling. From this process, nine companies were selected as research objects for five years. The results of the study indicate that political connections have a significant effect on tax aggressiveness. On the other hand, managerial ownership, capital intensity, and company size do not have the same effect. This finding indicates that companies with political connections tend to be more aggressive in managing their tax burdens. These political connections can provide certain access and benefits that allow companies to implement more aggressive tax avoidance strategies. The implications of tax aggressiveness found in this study are that companies need to ensure that their financial statements are prepared in accordance with Financial Accounting Standards and make wise decisions in terms of taxation, without taking aggressive actions in tax avoidance.]]>
