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INDONESIA
Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29640385     DOI : https://doi.org/10.58471
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) adalah jurnal di bidang Ekonomi, Akuntansi dan Manajemen dengan ruang lingkup Ekonomi Bisnis, E-bisnis, Perilaku Konsumen, Kewirausahaan, Keuangan, Kebijakan Publik, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Manajemen Pemasaran, Kualitas Layanan, Manajemen, Manajemen Inovasi Produk, Manajemen Produksi dan Operasional, Manajemen Strategi, Manajemen Keuangan, Perilaku Keuangan, Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Audit dan Tata Kelola Perusahaan, Akuntansi Perbankan, Sistem Informasi Akuntansi, Pendidikan Akuntansi, Perpajakan, Pasar Modal dan bidang yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 86 Documents
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The Role of Competence and Financial Planning in Supporting the Readiness of the Next Generation in Family Businesses in Indonesia Bima Bryantama; Nayla Qur’ana Magrifah Al – Laily; Rahel Cornelia Alvani Mardianto; Uki Yonda Asepta
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the role of competence and financial planning in supporting successor readiness in family businesses in Indonesia. This research applies a qualitative approach using a literature review method by examining journal articles, academic books, previous studies, and relevant official documents. The findings indicate that competence developed through formal education, informal training, mentoring, internships, and direct operational involvement plays an important role in shaping successors’ analytical ability, leadership capacity, and legitimacy. In addition, structured financial planning helps separate family and business assets, improve financial transparency, and reduce potential internal conflicts. This study concludes that the integration of competence and financial planning is an important factor in strengthening succession success and ensuring the sustainability of family businesses in Indonesia.
Factors Affecting the Integrity of Financial Statements Novi Akhsani; Wiwit Setyawati; Nurbaeti Nurbaeti
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study examines the effects of audit committee, audit tenure, and financial distress on financial statement integrity in infrastructure companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Financial statement integrity is essential for ensuring the reliability, transparency, and credibility of corporate reporting, particularly in capital-intensive industries that require substantial external financing. Grounded in Agency Theory, this research investigates whether governance mechanisms, auditing characteristics, and financial conditions contribute to the quality of financial reporting. The study employed a quantitative approach using panel data obtained from 37 infrastructure companies over a five-year observation period, resulting in 185 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, identified the Random Effect Model as the most appropriate estimation method. The findings indicate that audit tenure has a significant negative effect on financial statement integrity, suggesting that prolonged auditor–client relationships may reduce auditor independence and professional skepticism. In contrast, audit committee and financial distress do not significantly influence financial statement integrity. Simultaneously, the independent variables significantly affect financial statement integrity, although the model demonstrates relatively low explanatory power. The study concludes that auditor independence remains a critical determinant of financial reporting integrity. These findings provide implications for regulators, auditors, and corporate management in strengthening governance practices and maintaining the credibility of financial statements.
Challenges of Islamic Financial Accounting in the Spin-Off Process of Islamic Business Units within Islamic Financial Institutions Widy Hastuty HS
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the challenges of Islamic financial accounting in the spin-off process of Islamic Business Units (Unit Usaha Syariah/UUS) within Islamic financial institutions in Medan City. The study employed a descriptive qualitative approach, with data collected through in-depth interviews, observations, open-ended questionnaires, and documentation. Research informants were selected using purposive sampling and included management personnel, accounting and finance staff, compliance officers, internal auditors, and other individuals with a comprehensive understanding of Islamic financial accounting practices and the spin-off process. The findings reveal that the primary challenges in the spin-off process are associated with the separation of assets and liabilities, the readiness of accounting information systems, the implementation of Islamic accounting standards, the quality of human resources, the documentation of Sharia contracts (akad), and the preparation of independent financial statements. The Islamic Business Unit of Bank Sumut served as the institution most directly relevant to the spin-off issue, while institutions that had already transformed into Islamic Commercial Banks (Bank Umum Syariah/BUS) and non-bank Islamic financial institutions were used as comparative cases for Islamic accounting practices. The study concludes that the success of the spin-off process depends not only on regulatory and institutional readiness but also on the preparedness of Islamic financial accounting systems that are well-organized, transparent, and fully compliant with Sharia principles.
The Influence of Work Motivation and Job Training on Employee Performance at PT Pertama Logistic Service, Subang Branch Lidya Pricilla; Irma Sari Octaviani
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

Employee performance is a critical factor influencing organizational effectiveness, particularly in the logistics industry, where operational efficiency and service quality determine business competitiveness. This study aims to examine the effects of Work Motivation and Job Training on Employee Performance at PT Pertama Logistic Service, Subang Branch, Indonesia. A quantitative research approach with an explanatory design was employed. Data were collected through structured questionnaires distributed to 80 employees using a saturated sampling technique. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that Work Motivation has a positive and significant effect on Employee Performance (β = 0.390, t = 3.716, p < 0.001). Similarly, Job Training positively and significantly influences Employee Performance (β = 0.342, t = 3.258, p = 0.002). Furthermore, the simultaneous regression analysis demonstrates that both variables significantly affect Employee Performance (F = 27.701, p < 0.001), explaining 41.8% of the variance in employee performance. These findings suggest that strengthening employee motivation and implementing continuous, needs-based training programs can improve employee competencies, productivity, and overall organizational performance. The study contributes to the human resource management literature by providing empirical evidence from the Indonesian logistics sector and offers practical implications for organizations seeking to enhance workforce performance.
The Effect of Work-Life Balance on Generation Z Productivity: The Mediating Role of Employee Engagement among Part-Time Working Students in Jakarta Budiman Budiman; Asep Suherman
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

The increasing participation of Generation Z university students in part-time employment has intensified the challenge of balancing academic responsibilities, work commitments, and personal life, making work-life balance an important factor influencing employee productivity. This study aims to examine the effect of work-life balance on Generation Z productivity, with employee engagement serving as a mediating variable among part-time working students in Jakarta. A quantitative research approach with a cross-sectional survey design was employed. Data were collected through an online questionnaire from 168 Generation Z university students in Jakarta who met the predetermined sampling criteria using purposive sampling. The measurement instrument consisted of 21 indicators adapted from established scales and was assessed using a seven-point Likert scale. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results indicate that work-life balance has a positive and significant effect on employee engagement and Generation Z productivity. Employee engagement also exerts a significant positive effect on productivity and partially mediates the relationship between work-life balance and productivity. The structural model explains 50.8% of the variance in Generation Z productivity, demonstrating moderate predictive power. These findings suggest that organizations and higher education institutions should promote flexible work arrangements, supportive supervision, and employee well-being initiatives to strengthen employee engagement and improve the productivity of Generation Z part-time working students.
Strategic Responses to Pressures in the Indonesian Banking Sector: A Comparative Study of BCA and BRI Sumini Salem; Kevin Ray
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

Indonesian banks faced shifting funding conditions, credit risk, digital competition, and increased regulatory demands between 2023 and 2025. The study examines sector pressures and evaluates the responses of PT Bank Central Asia Tbk (BCA) and PT Bank Rakyat Indonesia (Persero) Tbk through various funding, lending, risk-management and digital strategies. A descriptive comparative case study design was employed, drawing on audited financial statements, annual reports, regulatory publications, and other credible secondary sources. Financial ratios were selected and then combined with PESTEL and SWOT analyses to interpret the external environment, strategic responses and financial outcomes of both banks. The results show that BCA followed a more stability-oriented approach supported by a higher CASA ratio, a lower Loan-to-Deposit Ratio, better asset quality and more stable profitability. BRI adopted a more expansionary strategy emphasizing MSME lending and financial inclusion. This approach supported greater lending activity and rising earnings per share, but it also resulted in higher liquidity pressure, higher credit exposure, weaker profitability margins, and a higher dividend payout ratio. The study concludes that banks operating in the same sector conditions could generate different financial results due to their strategic priorities. Effective responses to banking-sector pressure require a balance among growth, funding capacity, credit quality, profitability, and long-term financial flexibility.

Page 9 of 9 | Total Record : 86

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