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Andri Putra Kesmawan
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INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
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Analysis of Factors Affecting the use of Accounting Information Systems in Micro, Small, and Medium Enterprises (MSMEs) Culinary in Medan City Laia, Insaf; gaol, Perawati Lumban; Br Sinuhaji, Eginta Kaduna; Saraswati, Dwi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.417

Abstract

Culinary Micro, Small and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy. In Medan, this sector has developed significantly, encouraging many entrepreneurs to set up culinary businesses. However, many of them still have difficulty managing their finances effectively. This can hinder the growth and development of their business. The implementation of an Accounting Information System (AIS) can help culinary MSMEs manage their finances effectively. This research aims to analyze the influence of educational factors, business experience and business scale on the implementation of AIS in culinary MSMEs in Medan. The research method used is analysisliterature. The research results show that the factors of education, business experience, and business scale have a positive influence on the implementation of AIS in culinary MSMEs in Medan.
The Influence of Creativity and Family Environment on Entrepreneurial Intention Mediated by Self-Efficacy in Management Students S1 Meruya Campus in the 2021/2022 Academic Year, Mercu Buana University Saputra, Heri; Johanes, Singmin
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.418

Abstract

This study aims to determine the effect of Creativity and Family Environment on Entrepreneurial Intention Mediated by Self-Efficacy in Undergraduate Management Students of Meruya Campus in the 2021/2022 academic year of Mercu Buana University. The population of this study were students of Universitas Mercu Buana S1 Management Study Program in 2021/2022, with a sample size of 247. The data analysis method uses purposive random sampling using Partial Least Square (Smart-PLS). The results of the study found that creativity has a significant effect on entrepreneurial intention, creativity has a significant effect on self-efficacy, family environment has no effect on entrepreneurial intention, family environment has a significant effect on self-efficacy, self-efficacy has a significant effect on entrepreneurial intention, self-efficacy significantly mediates creativity on entrepreneurial intention, and self-efficacy significantly mediates family environment on entrepreneurial intention.
The Influence of Work Flexibility and Work-Life Balance with Job Training as a Moderating Variable on Job Satisfaction of Consultants in DKI Jakarta Sofyan, Pahrizal; Elmi, Farida
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.429

Abstract

This study is driven by concerns regarding job satisfaction among accounting and tax consulting professionals in DKI Jakarta who are engaged in remote work. The study focuses on three main factors supporting remote work: work flexibility, work life balance, and job training. This is a quantitative study using inferential methods. The population consists of all employees working as accounting and tax consultants in the DKI Jakarta area. The sampling technique is non-probability with purposive sampling. The sample size determination follows Tabachnick's theory, which suggests taking 5 to 10 times the number of indicators. This study has 41 indicators, and the sample size taken is 210 employees, with data management tools using SmartPLS 4 application. The results of this study indicate that work flexibility, work life balance, and job training have a positive and significant impact on job satisfaction, and job training moderates and strengthens the effect of work flexibility on job satisfaction and the effect of work life balance on job satisfaction. Recommendations for future research include exploring alternative indicators that have the weakest influence on each variable of work flexibility, work life balance, and job training, as well as expanding the research coverage area.
The Influence of Performance Appraisal and Reward on Employee Performance ss Mediated by Employee Job Satisfaction on PT. Expert Jaya Group (Property Company) Rosdiana, Arfiya; Johanes, Singmin
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 3 (2024): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.432

Abstract

This research aims to analyze the factors that influence employee performance based on performance appraisal, rewards and employee job satisfaction at PT Expert Jaya Group. The population of this research is employees from PT Expert Jaya Group with a sample size of 104 permanent employees. The data analysis method uses Structural Equation Model Partial Least Square (SEM-PLS). The results of the study found that performance appraisal has a significant effect on employee performance, performance appraisal has a significant effect on employee job satisfaction, rewards have no effect on employee performance, rewards have a significant effect on employee job satisfaction, employee job satisfaction has a significant effect on employee performance, employee job satisfaction significantly mediates performance appraisal of employee performance, and employee job satisfaction significantly mediate rewards on employee performance.
The Influence of Financial Literacy, Lifestyle, and Pay Later Use on Consumptive Behavior Pamungkas, Wihandaru Sotya; Putri, Shinta Irfanny
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.437

Abstract

This research aims to obtain empirical evidence and analyze the impact of financial literacy (FL), lifestyle (LS), and use of pay later (UPL) on student consumptive behavior (CB). This research involved students from the Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta as the subjects. Samples were taken using the purposive sampling method, namely students who used pay later, and the accidental sampling method, namely students who were easy to find. The total sample collected was 135 people. Hypothesis testing was carried out using the structural equation modeling (SEM) method via AMOS software. The results showed that improvements in FLT, LST, and UPL contributed to the increase in SCB. These findings indicate that students who understand financial services should be able to control themselves, so they do not behave impulsively. However, they behave consumptively because they are encouraged to be accepted by their group members and have an extravagant lifestyle. This condition can be achieved because there is ease of payment using pay later.
Team Problem-Solving with Agile Business Process to Improve Employee Performance Using NVIVO Analysis at PT XYZ Kuswanto, Arif; Qonita, Abida
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i1.444

Abstract

To achieve optimal performance, telecommunications companies, particularly PT XYZ, which are closely aligned with technological advancements, must develop strategic frameworks to address evolving market demands and sustain their operational viability. PT XYZ faces several collaboration-related challenges, including iterative redundancies, insufficient project transparency, inadequate cross-functional communication, and ineffective inter-departmental coordination. To address these issues and enhance organizational performance, PT XYZ has adopted Agile Ways of Working. This qualitative study aims to examine employee behavior at PT XYZ in relation to their experiences with the transition to Agile Ways of Working. The research involved interviewing six informants with relevant roles and experience in the Agile transformation, conducted online and recorded for data collection. The interview data were subsequently analyzed using NVIVO 12 Pro software. The findings suggest that for effective implementation of Agile Ways of Working, organizations must first identify and understand the challenges they will encounter in order to devise appropriate solutions. It is crucial to invest in employee competency development through targeted training and workshops and to support these initiatives with company policies that align with agile principles. PT XYZ utilize the Scrum Framework due to its rapid adaptability to change. The implementation of Agile Ways of Working at PT XYZ has been assessed as effective, enhancing collaboration, streamlining communication between individuals and departments, and proving suitable for application within the telecommunications sector.
The Influence of Promotion and Physical Evidence on Purchasing Decisions at Wisma Sukapura Hotplate, Bandung Regency Puteri, Alya Rachmatya; Jamiat, Nuslih
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i1.457

Abstract

The basic human need for food is one of the factors that can support the growth of the culinary industry. Food presentation using a hotplate has become a trend that is very popular with the public in recent years. One of the hotplate business actors in Bandung Regency is Wisma Sukapura Hotplate, commonly known as WS Hotplate, which has a menu of chicken and beef steak dishes at affordable prices. WS Hotplate is in the campus area, especially Telkom University, so there is a decrease in income during the student holiday season. This study aims to determine in more detail the effect of promotion and physical evidence on purchasing decisions simultaneously and partially. This research uses quantitative methods and a series of tests such as the classical assumption test, which includes normality, multicollinearity, and homoscedasticity tests; multiple linear regression analysis tests; hypothesis testing, which provides for partial (t) and simultaneous (f) tests; and the coefficient of determination test. The non-probability sampling technique used is purposive sampling. The population of people domiciled in Bandung Regency who have purchased at WS Hotplate is unknown, with a sample of 100 respondents. Data testing in research using statistics, namely SPSS, shows that the results of this study are promotional variables and physical evidence that have a significant influence both partially and simultaneously on purchasing decisions at Wisma Sukapura Hotplate, Bandung Regency.
Implementation of Public Sector Accounting in a Government Agency Masnia; Haliah; Nirwana
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.472

Abstract

Government Agencies are all government institutions with the function of carrying out tasks or functions of government administration in the operational environment, from those at the center to those in the regions, including commissions, agencies and councils that receive funding from the APBN or APBD. The demand for public transparency requires a system to create maximum good performance and accountability to make a government accessible from fraudulent acts detrimental to the state. Public sector accounting is an accounting system used by government institutions or public service institutions as a method or tool for accountability to the general public. This research aims to discover and understand the importance of implementing Public Sector Accounting in a government agency. This research uses a qualitative descriptive method. This research indicates that every government agency must implement public sector accounting because it can simplify and improve the quality of financial reporting.
Issues Of Effective Use of Human Resources In Risk Management and It’s General Techniques Xikmatullayevich, Kambarov Jamoliddin; Mahmudovna, Tashpulatova Munira
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.483

Abstract

Risks are related to how company hire, retain, and manage employees and other types of workers, as well as employee behavior. Human resource risk management is about contemplating likely scenarios and outcomes so organization can minimize precarious situations, have adequate solutions in place, and even prevent difficulties from ever occurring.
The Influence of Corporate Governance on Tax Avoidance and The Role of Independent Auditors in Vietnamese Firms Hung, Pham Huy
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.486

Abstract

This research addresses how corporate governance mechanisms influence tax avoidance in Vietnamese firms and the role of independent auditors in detecting or mitigating tax avoidance. The purpose of the research is to explore the relationship between corporate governance structures (e.g., independent boards, audit committees) and tax behavior, as well as to assess how auditors interact with these governance mechanisms to ensure tax compliance. A qualitative case study approach was used to analyze six companies from different sectors and governance models (2 state-owned enterprises; 2 family-owned private companies; and 2 publicly listed companies) through 18 interviews conducted between May 2024 and October 2024 with 3 key individuals from each company, including: Independent auditor; Company CEO; Manager or administrator, along with documentary analysis of financial statements and tax filings. The research found that firms with stronger governance (e.g., independent boards and active audit committees) are less likely to engage in tax avoidance, while weak governance structures often lead to more aggressive tax strategies. Independent auditors were more effective in well-governed firms, but faced ethical challenges in weaker ones. These findings are significant because they highlight the importance of strengthening governance frameworks and ensuring auditor independence to reduce tax avoidance and improve corporate transparency in Vietnam.

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