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Journal of Economics, Business, Accounting and Management
Published by CV. Kurnia Grup
ISSN : -     EISSN : 3032274X     DOI : https://doi.org/10.61476
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Economics, Business, Accounting and Management (JEBAM) specifically focuses on the main problems in the development of economic sciences, as follows: - Business, - Management and entrepreneurship, - Finance and accounting, - Marketing and social media, - Human resource management, - Corporate governance, - Economic sustainability
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 43 Documents
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Phd Research On Economic Growth With The Role Chartered Public Accountant Profession Iqbal Shaukat
Journal of Economics, Business, Accounting and Management Vol. 4 No. 2 (2026): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/c63hdg54

Abstract

In the contemporary era of economic globalization, industrial technological advancement, and complex capital flow dynamics, achieving sustained national economic development remains the central policy objective of sovereign states worldwide. Following the continuous expansion of international trade, corporate market integration, and sophisticated institutional operations, public accounting professionals have emerged as indispensable strategic leaders and guardians of financial stability. Accounting system oversight serves as a vital foundation for enterprise survival, institutional integrity, fiscal accountability, and macroeconomic performance evaluation. This research paper presents an extensive empirical and qualitative analysis of the multi-faceted contributions of public accountants, detailing core functions including financial statement audit, taxation compliance, general ledger reconciliation, capital structure management, cost accounting segmentations, and bank reconciliation procedures. Furthermore, this study provides a thorough comparative analysis of major global professional accounting qualification frameworks—specifically the Certified Public Accountant (CPA) curricula across the United States (AICPA/NASBA), Canada (CPA Canada PEP), Australia (CPA Australia), and the United Kingdom (CIPFA)—while detailing the complete architecture of International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). Empirical survey findings collected across business managers, academic educators, accounting students, and financial specialists confirm unanimous agreement regarding the essential role of professional public accountants in advancing corporate governance and fostering long-term economic prosperity.
Strategi Pengembangan Roti Manis Queen dengan Pendekatan Matriks Space Firdaus Anggoro Firmansyah; Reza Widhar Pahlevi
Journal of Economics, Business, Accounting and Management Vol. 4 No. 1 (2026): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/58f6gx42

Abstract

This study aims to formulate an appropriate business development strategy for Roti Manis Queen, a micro-bakery MSME in Moyudan, Sleman, Yogyakarta. The study uses a descriptive qualitative approach with a case-study design. Data were obtained through active participant observation, semi-structured in-depth interviews, documentation, and literature study, with source and technique triangulation involving the owner, production employee, customers, supplier, and consignment outlet. Data were reduced through cross-case analysis and subsequently transformed into the input stage using IFAS and EFAS, followed by the matching stage using the SPACE Matrix. The findings show that the main internal strengths are consistency of distinctive taste and the use of premium ingredients without preservatives. Critical weaknesses include plain packaging, limited oven capacity and unstable temperature, irregular distribution, dependence on consignment channels, and incomplete business legality. Externally, the business has opportunities in the rural breakfast market, expansion of selling points, digital marketing, supplier support, and product-variety innovation, while facing raw-material price fluctuations, aggressive price competition, short shelf life, and supply uncertainty. The IFAS score is 2.66 and the EFAS score used in the strategic mapping is 2.92, placing Roti Manis Queen in the aggressive quadrant. The recommended direction is market penetration and product development supported by production modernization, legal compliance, supply-chain improvement, and visual branding.
Budaya Organisasi Dan Lingkungan Kerja Pengaruhnya Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Yuliana Salvitri; Uju Suji’ah
Journal of Economics, Business, Accounting and Management Vol. 4 No. 2 (2026): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/vj5sxz69

Abstract

The purpose of this study was to determine the influence of organizational culture and the work environment on employee performance, with job satisfaction as an intervening variable. The population of this study was all employees of the Yogyakarta City DPUPKP. The sampling technique used probability sampling, with a sample size of 100. Data analysis used Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the SmartPLS application version 4.0. Instrument testing was carried out using the outer model (convergent validity, discriminant validity, and composite reliability), data analysis using the inner model (R-Square, Q-Square, F-Square, and Goodness of Fit), and hypothesis testing using (direct effect, indirect effect, and total effect). The results of this study indicate that: 1). Direct Effect: organizational culture (X1) does not directly have a significant effect on employee performance (Y); work environment (X2) does not directly have a significant effect on employee performance (Y); organizational culture (X1) directly has a positive and significant effect on job satisfaction (Z); work environment (X2) directly has a positive and significant influence on job satisfaction (Z); job satisfaction (Z) directly has a positive and significant influence on employee performance (Y). 2). Indirect Effect: organizational culture (X1) has a positive and significant influence on employee performance (Y) through job satisfaction (Z); work environment (X2) has a positive and significant influence on employee performance (Y) through job satisfaction (Z). 3). Total Effect: organizational culture (X1) on employee performance is 0.451; work environment (X2) on employee performance is 0.368. 4). The adjusted R-Square results of organizational culture (X1) and work environment (X2) and job satisfaction (Z) have an influence on employee performance (Y) of 0.68 (68%), while the remaining 0.32 (32%) is influenced by other factors not examined in this study. 5). The adjusted R-Square results of organizational culture (X1) and work environment (X2) have an influence on job satisfaction (Z) of 0.678 (67.8%), while the remaining 0.322 (32.2%) is influenced by other factors not examined in this study.

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