ARTOKULO: Journal of Accounting, Economic and Management
ARTOKULO: Journal of Accounting, Economic and Management was published by Medikun Publisher. This journal publishes scientific articles that focus on issues relating to empirical investigations in accounting, economics, and management. period published twice a year in January-June and July-December. This journal also uses the LockSS system to ensure safe and permanent records for journals. Focus and Scope: 1. Accounting : Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism in Accounting, Accounting Education, Taxation, Capital Market, Banking, Information System, Sustainability Reporting, Green Accounting, Behavioral Accounting. 2. Economic : Economic Development, Islamic Economics and Social Finance, Islamic Business and Halal, Entrepreneurship, Microeconomics, Economic Behavior, Macro Economics, International Economics, Emerging Markets, Products and Services Digital, Start-ups Digital, Technology in Business, Business Analyst. 2. Management : Human Resource Management, Financial management, Marketing Management, Operations Management, strategic Management, Organizational behavior, Sharia Management, Entrepreneurial Knowledge Management, IT Management, E-Business and E-Commerce, Enterprise Resource Planning (ERP), Supplier Chain Management (SCM), Customer Relationship Management (CRM), Customer Knowledge Management, Digital Marketing, Digital Platforms, Digital Advertising
Articles
37 Documents
<![CDATA[The Influence of Accounting Information Systems, Internal Control Systems, Human Resource Competence, Work Experience, and Utilization of Information Technology on the Quality of Financial Reports of MSMEs in Jember Regency ]]>
<![CDATA[Muhammad fakih Khoirul Bais]]>;
<![CDATA[Muhammad Firdaus]]>;
<![CDATA[Muhammad Rijalus Sholihin]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This study aims to determine the effect of accounting information systems, internal control systems, human resource competencies, work experience and utilization of information technology on the quality of financial reports, the type of research used is quantitative research. The data used is primary data with data collection techniques through questionnaires. The population in this study were all MSME actors in Sukowono District, Jember. The data collection technique used was the purposive sampling method and obtained a sample of 64 respondents. The data analysis method used was data instrument testing, classical assumption testing, multiple linear regression, coefficient of determination (R2) and hypothesis testing. The results show that accounting information systems, work experience, human resource competencies do not have a partial effect on the quality of financial reports. While the internal control system and utilization of information technology have a partial effect on the quality of financial reports. Simultaneously, accounting information systems, internal control systems, human resource competencies, work experience, and utilization of information technology have an effect on the quality of financial reports]]>
<![CDATA[The Influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence in Bondowoso Village ]]>
<![CDATA[Kurnia Fajrin Mega Utami]]>;
<![CDATA[HP Agustin]]>;
<![CDATA[Lia Rachmawati]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This study aims to analyze the influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence on Village Fund Management in Jambesari District. The type of research used is quantitative research. The data used is primary data with data collection techniques through questionnaires. The population in this study were all Village Apparatus in Jambesari District. The data collection technique used was the purposive sampling method and used a sample of 56 respondents. The data analysis method used was data instrument testing, classical assumption testing, determination coefficient (R2), hypothesis testing and multiple linear regression analysis with the help of IBM SPSS Statistics 27. The results of the study indicate that partially the variables Transparency (X1), Internal Control (X3), and Human Resource Competence (X5) do not have a significant effect on Village Fund Management (Y). However, the variables of Village Government Accountability (X2) and Good Governance (X4) have a significant effect on Village Fund Management (Y). The higher the level of accountability and implementation of Good Governance, the better the management of village funds in Jambesari District Village]]>
<![CDATA[The Influence of Ar Rahn Financing, Income (Ujrah), Number of Customers, Gold Price Fluctuations and Inflation Rates on the Profitability of Islamic Pawnshops in Indonesia in 2019-2023 ]]>
<![CDATA[Ade Febrinanda Susilowati]]>;
<![CDATA[Suwignyo Widagdo]]>;
<![CDATA[Muhammad Rijalus Sholihin]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This study aims to analyze the effect of Ar-Rahn financing, income (Ujrah), number of customers, gold price fluctuations, and inflation rates on profitability. The population in this study is Islamic pawnshops registered with the Financial Services Authority in 2019-2023. This study uses a sampling technique, namely the methodSaturation Samplingand using monthly data, so that a sample of 3 companies was obtained with a total of 60 data samples. The data analysis method used multiple linear regression analysis using IBM SPSS Statistics 25. The results of the study showed that partially the Ar-Rahn financing variables, number of customers, and audit gold price fluctuations did not affect profitability. While the Ujrah income and inflation rate variables affected profitability. Simultaneously, the Ar-Rahn financing variables, Ujrah income, number of customers, gold price fluctuations, and inflation rates affected profitability]]>
<![CDATA[Mini Encyclopedia: Artificial Intelegence Development For Accountants’ Necessity ]]>
<![CDATA[Femba Akris Diantoro]]>;
<![CDATA[Nanang Asfufi]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[The direction of Artificial Intelegence development which is quite rapid can have a positive value in helping accountants be more effective and efficient in carrying out their duties, by adding a soft skill can support existing competencies in human resources as a communication tool developed by many companies throughout the world. Distribute relevant information to users through intelligent technology. This situation can be explained through the Society 5.0 concept which enables machines based on Industry 5.0 Technology. Helping the community overcome various problems in a sustainable manner. This research uses descriptive qualitative secondary data which looks at phenomena so that they can explain the research. The results of this research evaluate the prospects of artificial intelligence to make the work of accountants easier, which can include large amounts of data that can be accessed easily and safely in future applications in the digital era 5.0, clearly the results of researchers who carry out research in the past and development every year, so that updates this can be the starting point for turning weakness into extraordinary progress]]>
<![CDATA[The Effect of Work Environment, Work Load, Work Discipline and Work Commitment on The Performance Employees of The Secretariat in Bondowoso Regency DPRD ]]>
<![CDATA[Ira Sofiyanti]]>;
<![CDATA[Muhammad Firdaus]]>;
<![CDATA[Yuniorita Indah Handayani]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[Performance measurement is still a topic that is often raised in research, as the focus of this research is examining the performance of Bondowoso Regency DPRD Secretariat employees. This research was developed with the aim of testing and analyzing the influence of the work environment, workload, work discipline and work commitment on the performance of Bondowoso Regency DPRD Secretariat employees. This research is included in confirmatory research with a sample size of 52 respondents, saturated sampling technique was used due to the limited number of employees. The data analysis technique used is Multiple Linear Regression processed with SPSS 22.0. Based on the results of data analysis, it shows that both partially and simultaneously the work environment variables, workload, work discipline and work commitment have a significant effect on the performance of employees of the Bondowoso Regency Community and Village Empowerment Service. The results of the coefficient of determination show that the work environment, workload, work discipline and work commitment have a contribution of 83.7% to the performance variable]]>
<![CDATA[The Influence of Product Quality and Price on Consumer Purchase Interest in Souvenir Products in the Baduy Cultural Tourism Area ]]>
<![CDATA[Ajid]]>;
<![CDATA[Nia Sonani]]>;
<![CDATA[Mulyana Gustira Putra]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[The purpose of this study was to find out empirically about the role of the influence of product quality and price on consumer buying interest in souvenir products in the Baduy cultural tourism area. This research was conducted in Ciboleger, the Outer Baduy Tribe Tourism Area. The samples were selected using a purposive method and 240 respondents were sampled. The method used in this study is a quantitative method using multiple linear regression analysis with the help of SPSS version 22. The population in this study is consumers of souvenir products in the cultural tourism area of the Baduy tribe, totaling 770 people. The sample using the Isaac and Micheal formula obtained the number of respondents as many as 240 people. In this study the instrument used to manage primary data was a questionnaire measured by a Likert scale used to measure attitudes, opinions, and perceptions of a person or group of people about social phenomena. From the results of the F test, the significance value of the ANOVA test is 000 <0.05. Therefore, H0 is rejected and H1 is accepted, which means that there is a significant influence between the variables Product Quality and Price which together affect variable Y, meaning that Product Quality and Price become one unit in Souvenir Products in the Baduy Cultural Tourism Area so that the implementation these two variables can increase]]>
<![CDATA[The Influence of Workload, Reward and Punishment, and Work Environment on Employee Performance at RSUD dr. H. Koesnadi Bondowoso through Work Motivation as an Intervening Variable ]]>
<![CDATA[Doni Prianto]]>;
<![CDATA[Yuniorita Indah Handayani]]>;
<![CDATA[Diana Dwi Astuti]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This study analyzes the influence of workload, reward and punishment, and work environment on employee performance at RSUD dr. H. Koesnadi Bondowoso, with work motivation as an intervening variable. Using a quantitative approach and path analysis, the study examines direct and indirect effects among variables. The population comprises non-medical employees, with a sample determined using the Slovin formula and selected via stratified random sampling. The results indicate that workload, reward and punishment, and work environment significantly affect employee performance. These factors also influence work motivation, which in turn positively impacts performance. Motivation serves as a partial mediator, highlighting its critical role in linking workload, reward and punishment, and work environment to employee performance. The study emphasizes the importance of optimizing workload allocation, implementing fair reward and punishment systems, and fostering a conducive work environment. Enhancing employee motivation is essential for maximizing the impact of these factors on performance. The findings offer valuable insights for management at RSUD dr. H. Koesnadi Bondowoso and contribute to human resource management knowledge in the healthcare sector. Addressing these elements holistically can significantly improve employee performance and support the development of effective policies for organizational efficiency and employee well-being]]>
