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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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Menilai Kesehatan Keuangan: Dampak Rasio Lancar, Rasio Utang dan Ekuitas, dan Return Aset terhadap Return Sektor Perbankan Tarsono, Ono; Mustika, Maya; Mesakh, Asyer Imanuel
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.237

Abstract

This study provides modern insights into the impact of Current Ratio, Debt-to-Equity Ratio, and Return on Assets on stock returns in the banking sector listed on the Indonesia Stock Exchange during 2018–2022. Unlike previous studies that indicated a positive relationship, this study found that these three factors had a negative and significant impact on stock returns. These findings underscore the need for more effective regulatory strategies to manage financial ratios and enhance the attractiveness of stocks in the capital market. A quantitative approach emphasizing numerical data analysis was employed. The study involved 10 conventional commercial banks. Secondary data was used, and it was determined that there were no symptoms of heteroscedasticity. Multiple linear regression analysis revealed that the independent variables Current Ratio, Debt-to-Equity Ratio, and Return on Assets negatively influenced the dependent variable, Stock Returns. The study emphasizes the importance of regulatory recommendations for banking companies to improve asset efficiency and maximize profits to attract higher stock demand. Additionally, the results provide valuable insights for investors, helping them consider financial factors for more informed investment decisions.
Pengaruh Spiritualitas Tempat Kerja terhadap Kesejahteraan Karyawan dengan Identifikasi Organisasi dan Kelincahan Tenaga Kerja sebagai Faktor Intervensi Sumampouw, Ruland Willy Jack; Wibisana, Satria Arif; Primadini, Adinda
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.299

Abstract

The purpose of this study is to analyze the influence of workplace spirituality on employee wellbeing with organizational identification and workforce agility as mediating variables, respondents in this study were workers who worked as salesmen in the automotive industry The method used in this study is a quantitative method. The results of this study state that: workplace spirituality has a negative and insignificant effect on employee wellbeing. Workplace spirituality has a positive and significant effect on organizational identification. There is a positive and significant influence between workplace spirituality and workforce agility. Organizational identification has a positive and significant effect on employee wellbeing. Workforce agility has a positive and significant effect on employee wellbeing. Organizational identification mediates the relationship between workplace spirituality and employee wellbeing. Workforce agility mediates the relationship between workplace spirituality and employee wellbeing. Managerial implications need to improve the practice of spirituality in the workplace by strengthening employee identification with the organization and developing work agility (workforce agility), because both have been proven to significantly improve employee wellbeing even though spirituality itself does not have a direct impact.
Persepsi Sarjana Akuntansi Tentang Kompetensi Akuntan Profesional Rohmah, Fajriyani Nur; Challen, Auliffi Ermian; Utie, Maulida Salmi
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.201

Abstract

Problems in employment are increasingly faced by every Bachelor graduate. Graduates who do not have competence will find it difficult to be absorbed into the workforce, therefore, to be able to compete in this era of globalization, competence in their fields is needed to prepare graduates to become a skilled and competitive workforce. An accountant is also required to be able to have competence in their field to perform accounting tasks properly so that they can maintain public trust. This study aims to analyze the accountant competencies possessed by graduates of the Accounting Study Program, Faculty of Economics and Business, YARSI University. The competency areas studied based on IAESB 2019 are intellectual skills, interpersonal and communication skills, personal skills, organizational skills. The method used in this research is qualitative with a descriptive type using a survey of respondents' perceptions. The results of this study indicate the order of the most needed is 1) personal skills, 2) interpersonal and communication skills, 3) intellectual skills, 4) organizational skills
Dampak Pengakuan dan Pajak Terutang PPh Pasal 23 terhadap Penghasilan Neto: Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Misheleiloen, Misheleiloen; Widantia, Kemuning Ananta
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.292

Abstract

The purpose of this study is to determine whether the simultaneous effect of Income Tax Article 23 and tax payable on net profit, to determine whether the recognition of Income Tax Article 23 carried out by manufacturing companies affects the amount of net profit and to determine whether the tax payable carried out by manufacturing companies affects the amount of net profit. This type of research is a quantitative research type. The type of data used in this study is secondary data in the form of financial statements of companies, such as the company's profit and loss report and its Income Tax. The population in this study was listed for all manufacturing companies in the company report. The findings of Income Tax Article 23 affect net profit in manufacturing sector companies. It can be concluded that Hypothesis 1 which states that there is an influence between Income Tax Article 23 on Net Profit. It can be concluded that Hypothesis 2, which states that there is an influence between tax payable and net profit is accepted. Managerial Implications Financial managers in manufacturing companies need to improve efficiency in tax planning, especially to manage Article 23 Income Tax and tax payable optimally.
Pengaruh tanggung jawab sosial perusahaan (CSR) dan profitabilitas terhadap nilai perusahaan Dwijayanti, Linda; Irma, Dasih; Ningsih, Hestin Agus Trantri
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.300

Abstract

This study investigates the influence of Corporate Social Responsibility (CSR) and Profitability on Company Value in the Cosmetics and Household Goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Using a purposive sampling method, six companies were selected. The study relies on secondary data obtained from the Indonesia Stock Exchange, analyzed through regression analysis. Several statistical tests were conducted, including tests for classical assumptions, normality, heteroscedasticity, autocorrelation, correlation coefficient, coefficient of determination, as well as t-tests and f-tests. The results reveal that both CSR and Profitability individually have a significant effect on Company Value. Furthermore, when combined, CSR and Profitability also significantly influence Company Value. These findings suggest that managers in the cosmetics and household goods industry should prioritize CSR initiatives and improve profitability to enhance company value. Companies are encouraged to develop strategies that support environmental and social responsibilities while also increasing operational efficiency to drive profit growth.

Page 4 of 4 | Total Record : 35

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