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Arif Bahtiar
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Journal of Accounting, Management and Islamic Economics
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : -     EISSN : 30324289     DOI : https://doi.org/10.35384/jamie.v2i1.550
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting, Management, And Islamic Economics (JAMIE) diterbitkan oleh STIE Indonesia Banking School secara berkala, yaitu pada bulan Juni dan Desember. Jurnal ini ditujukan sebagai media publikasi kajian ilmiah dalam bidang akuntansi, manajemen dan ekonomi islam. Jurnal akuntansi, manajemen dan ekonomi islam berkontribusi terhadap perkembangan ilmu dan praktek bisnis. Jurnal akuntansi, management dan ekonomi islam ini menyajikan hasil penelitian bidang Akuntasi meliputi: Akuntansi Keuangan dan Pelaporan, Akuntansi Manajemen, Tata Kelola, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Syariah, Akuntansi Pendidikan, Akuntansi Sektor Publik. Penelitian bidang manajemen meliputi: manajemen keuangan, manajemen pemasaran, manajemen sdm, stratejik, perbankan, korporasi, umkm, dan ekonomi. Penelitian bidang Ekonomi Islam seperti keuangan syariah, perbankan syariah, manajemen zakat, infak sedekah wakaf, manajemean industri halal, dsb. Journal of Accounting, Management, And Islamic Economics (JAMIE) peer-review tentang bidang akuntansi, manajemen dan ekonomi islam yang berkontribusi terhadap perkembangan ilmu dan praktek perbankan oleh Indonesia Banking School.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 116 Documents
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GAYA KEPEMIMPINAN TRANSFORMASIONAL, GAYA KEPEMIMPINAN TRANSAKSIONAL DAN BUDAYA ORGANISASI TERHADAP KEPUASAAN KERJA KARYAWAN (STUDI PADA KARYAWAN TIDAK TETAP BANK ABC HARAPAN INDAH BEKASI) Amanda Ernita; Ahmad Adriansyah
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 1 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i1.436

Abstract

The spread of the Covid-19 virus harms the industry in Indonesia. One of the industries that have been affected by Covid-19 is banking. Human resource management is a central element of the banking industry, so the position of employees in the organization has a strategic role. HR optimization must be equipped with expectations and move the organization to meet its satisfaction. Job satisfaction is very influential on performance; if someone gets high job satisfaction, it will impact his performance. This research starts from July 2021 to February 2022 with primary data. This research samples is employees of the Bank ABC Harapan Indah Bekasi branch were selected using non probability sampling techniques and sampling purposive.The results of this study have implications for management, practitioners, and academics, namely the need to consider job satisfaction for non-permanent employees at the Bank ABC Harapan Indah Bekasi branch.
TASK TECHNOLOGY DAN TECHNOLOGY CHARACTERISTICS; TRANSFORMASI MOBILE BANKING BANK MANDIRI FITUR NEW RELEASE LIVIN' BY MANDIRI DAN PENGARUHNYA TERHADAP KEPUASAN SERTA PENGGUNAAN BERKELANJUTAN PADA NASABAH BANK MANDIRI Safira Safira; Whony Rofianto
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 1 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i1.437

Abstract

The rapid development of information technolagy has brought changes to ttte financial industry, especially the banking industry with the emergence of mobile banking whiclt rs defihed as a sysfem where cusfomers can conduct banking transactians ihrough applications on smartphones anytime and anywhere. Through this research by developing further research on cantinuance intention in using mobile banking and adding self-efficacy towards mobile banking users with the concept af tasklechnalogy fit (TTF) whictt will explain the relationship between technotogy characteristics and task technology, the purpase of this study is to analyze the effect of tasktechnology fit on customer satisfactian and sustainable use af mobite banking users. Empirical data in this study were collected through surveys that vvere distributecl online via qttestionnaires to Bank Itlandiri customers domiciled rn Jabodetabek who had used the Livin' by lMandiri application for at least 6 months with a tatal sample data of 81 respondents. This research method uses fhe PIS-SEM (Partiall-easf Square Structural Equatian Model) approach ta measure the estimation of the measurement mode! and the estimation of the structural model. The results showed that there was a positive relatianship between technalogy characteristics and tasklechnology fit, and task'-technology fit proved ta have a positive effect on perceived useft//ness and perceived usefulness proved to have a positive effect on satisfaction ancl continuance intention. lVleanwhile, the positive effect of task technology on task-technology fit and the effect of se{f-efficacy an continuance intention has not been proven in this study.
STRUKTUR KEPEMILIKAN, USIA CEO DAN PRAKTIK MANAJEMEN LABA: STUDI PADA CONSUMER GOODS INDUSTRY Andira Dzulkarnain; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.459

Abstract

The purpose of this research is to find the influence of family ownership, institutional ownership, and the age of CEO towards earnings management. The sample in this research are 30 manufacture companies from consumer goods industry. The sampling technique in this research using purposive sampling. By using panel data analysis we find that family ownership is not have any influence on earnings management. While the age of CEO and institutional ownership have the influence on earnings management.
HUBUNGAN TRANSFER PRICING DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Dela Ayu Putranti; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.460

Abstract

The purpose of this research is to analyze the relation of Transfer pricing, financial distress on Tax avoidance and audit quality as moderating variable. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period of 2016-2020. This research method uses secondary data with a sampling method in te form of purposive sampling. The hypotheses in this study were tested with descriptive statistics and multiple regression methods. The results of this study indicate that Transfer pricing have a positif and signifikan. Financial distress have a positive and significant effect. Audit quality have a positive and significant effect on Tax avoidance. Audit quality is able to weaken the result of Transfer pricing and financial distress on Tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEBELUM DAN SEMASA PANDEMI COVID Iin Zubaedah; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.461

Abstract

This study aims to obtain empirical evidence from Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and the Audit Committee which is an indicator of Good Corporate Governance as an independent variable, and other variables namely Leverage and Firm Size as control variables, and Pandemic Covid as a dummy variable, on the dependent variable namely Earnings Management in Manufacturing Companies sub-sector Food and Beverage listed on the Indonesia Stock Exchange (IDX). Discretionary accruals with the Kothari model used as a proxy for earnings management. The sample was obtained by purposive sampling method with predetermined criteria, and resulted 40 in manufacturing companies sub-sector food and beverage in the 2016-2020 period with a total of 200 data. Descriptive statistics and multiple regression were used as data analysis methods. The results of this study can be summarized as follows. The first regression analysis, namely before the covid pandemic period, showed that Institutional Ownership and Audit Committee had a significant negative effect on Earnings Management, while Managerial Ownership, Independent Board of Commissioners, Leverage, and Firm Size had no effect on Earnings Management. The second regression analysis, before and during the covid pandemic, showed that Managerial Ownership, Institutional Ownership, and Leverage had a significant negative effect on Earnings Management. Meanwhile, the Independent Board of Commissioners, Audit Committee, Firm Size, and the Covid Pandemic have no effect on Earnings Management. Based on this explanation, it can be concluded that the implementation of Good Corporate Governance in Manufacturing companies in the Food and Beverage Subsector can be said to be still relatively ineffective, because only Managerial Ownership, Institutional Ownership and Audit Committees in this study are able to carry out their duties effectively to minimize the practice of earnings management happened to the company.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN KUALITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PENERIMA CORPORATE IMAGE AWARD Indhira Yuliyana Rosya; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.462

Abstract

This study aims to determine the effect of enterprise risk management disclosure on the quality of financial reports in companies receiving corporate image awards. This research was conducted on companies receiving the Corporate Image Award in the categories of national airlines, car tires, two-wheeled automotive, four-wheeled automotive, coal mining, oil & gas mining, and cement for the 2015-2019 period. This study uses purposive sampling technique and secondary analysis using quantitative methods. This observation uses the random effect method and multiple linear regression analysis which is used to test the hypothesis. The results of this study indicate that the disclosure of enterprise risk management has a negative effect on the quality of financial statements, and firm size can strengthen the effect of using enterprise risk management disclosures on the quality of financial statements.
PENGARUH PERTUMBUHAN BIAYA PRODUKSI DAN BIAYA PROMOSI TERHADAP PERTUMBUHAN LABA BERSIH DAN PENJUALAN Muhammad Ariz Al Warits; Dikdik Saleh Sadikin
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.463

Abstract

This study aims to find out above the relationship between Production Cost and Promotion Costs on Net Profit and Sales. This study used data from 26 companies in various industrial sectors listed on the Indonesia Stock Exchange. The sampling technique in this study uses a purposive sampling technique with predetermined criteria. The research method used in this research is multiple linear regression analysis technique using E-views 9 software. The results of this study show that the growth of Production Cost and promotion costs does not affect the growth of the net profit. However, Production Cost Growth has a positive effect on sales Growth and Promotion Cost Growth has no effect on Sales Growth.
ANALISIS LAJU PERTUMBUHAN KONTRIBUSI PKB, PBBKB DAN BBNKB TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS TERHADAP PADA JAWA BARAT DAN DKI JAKARTA Periode Tahun 2015-2019) Raynaldo Free Altrio; Bani Saad
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.464

Abstract

The purpose of this study is to find out the growth rate and tax contribution generated by Motor Vehicle Tax (PKB), Motor Vehicle Fuel Tax (UNKB) and Motor Vehicle Name Duty (BBNKB) in West Java province and DKI Jakarta with research range 2015-2019. This type of research is quantitative descriptive with the type of data used, namely primary and secondary data. The analysis used is the analysis of growth rates and contributions. The results of the study showed that the growth rate of PKB, UNKB and BBNKB in West Java and DKI Jakarta annually experienced ups and downs, with the highest growth rate averaging 12.39% in DKI Jakarta province with unsuccessful growth rate criteria. While the contribution of PKB in West Java Province averages 36.54% annually to Regional Original Income (PAD) with quite good criteria.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN SIZE PERUSAHAAN TERHADAP TIMELINESS LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016 – 2021 Reza Al Muttaqin Herson; Taufiq Hidayat
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.465

Abstract

This study aims to determine the effect of profitability, solvency and company size on the timeliness of financial statements listed on the Indonesia Stock Exchange. The research sample is that companies are late in submitting their financial statements in 2021 and already have financial reports from 2016-2021. Of the number of late companies listed on the IDX as many as 8 companies. 8 companies used as research samples. The dependent variable used is the timeliness of financial reports. The independent variables used are profitability as proxied by Return on Assets (ROA), Solvency by Return on Equity (ROE), and company size as proxied by Ln (total assets). The results of this study indicate that solvency has a negative effect on the timeliness of financial reports. While profitability has no effect on the timeliness of financial reports. And the size of the company has a positive effect on the timeliness of financial reports.
PENGARUH OWNERSHIP STRUCTURE, PEMBERIAN REMUNERASI DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020: SEBELUM DAN MASA PANDEMI COVID-19 Sylvia Safitri; Taufiq Hidayat
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.466

Abstract

The purpose of this research is to analyze and to provide evidence of the effect of Ownership Structure, Directors’ Remuneration on Financial Performance. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period of 2016-2020. This research method uses secondary data with a sampling method in the form of purposive sampling. The hypotheses in this study were tested with descriptive statistics and multiple regression methods. The results of this study indicate that Managerial Ownership have no effect on financial performance before the COVID-19 and have a negative significant effect during the COVID-19. Directors’ Remuneration have a positive and significant effect on financial performance before and during the COVID-19 pandemic. The result of Institutional Ownership have a negative and significant effect on financial performance before the COVID-19, while during the COVID-19 pandemic Institutional Ownership have no effect on financial performance.

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