Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of economic,management, accounting,business and educational technology ,sosial science. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly (February, May, August, and November).
Articles
10 Documents
<![CDATA[Analysis of the Implementation of Village Fund Financial Accounting: Case Study in Semutan Village ]]>
<![CDATA[Perdana, Buyung Cahya]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): November 2024 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to analyze the implementation of Village Fund financial accounting in Semutan Village, with a focus on compliance with applicable regulations, effectiveness of recording, and transparency and accountability in Village Fund management. The research method used is a case study with a descriptive qualitative approach. Data was collected through interviews, observation, and analysis of village financial documents. The research results show that the implementation of Village Fund financial accounting in Semutan Village is by applicable regulations, but there are still several obstacles in terms of financial reporting and village officials' understanding of accounting concepts. Nevertheless, this village has demonstrated significant efforts to increase transparency and accountability through more open reporting to the community. The implication of this research is the importance of increasing human resource capacity at the village level through ongoing training and mentoring and developing a better accounting system. simple and easy to understand. In this way, it is hoped that Village Fund management will be more effective and accountable, which will ultimately support sustainable village development.]]>
<![CDATA[Implementation of Human Resources Management at PT Bangun Bangsa: Challenges and Development Strategies ]]>
<![CDATA[Lestari, Sri]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): November 2024 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to analyze the implementation of human resource management (HRDM) at PT Bangun Bangsa, with a focus on the challenges faced and the development strategies implemented. The research uses a qualitative approach with data collection methods through interviews, observation, and document analysis. The research results show that PT Bangun Bangsa faces various challenges in managing human resources, including difficulties in recruiting quality workers, the need for more targeted training programs, and challenges in retaining employees. The strategies implemented by the company include strengthening the selection and recruitment process, developing sustainable training programs, implementing a more transparent performance management system, and increasing employee involvement through engagement and retention programs. This research provides insight into the important role of HRM in improving organizational performance and offers recommendations for improving HRM practices at PT Bangun Bangsa.]]>
<![CDATA[Manufacturing Industry Business Marketing Strategy at PT Segawan Solo ]]>
<![CDATA[Stafrezar, Burhan]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): November 2024 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to analyze the marketing strategy implemented by PT Segawan Solo, a company operating in the manufacturing industry. The main focus of this research is to understand how the marketing strategy implemented can influence company performance, especially in the face of increasingly tight market competition. This research uses a qualitative approach with a case study method, which involves in-depth interviews with marketing management, direct observation of marketing activities, and analysis of secondary data from company reports. The research results show that PT Segawan Solo implements an integrated marketing strategy, including digital marketing via social media, improving product quality, price adjustments, and expanding the distribution network. Product innovation and adaptation to market trends are the main drivers for the success of this marketing strategy. The conclusions of this research indicate that adaptive and data-based marketing strategies can help PT Segawan Solo increase its market share and competitiveness in the manufacturing industry.]]>
<![CDATA[Analysis of the Influence of Behavioral Factors on Accounting Performance: Case Study of Accounting Professionals at PT Company Bangun Jaya Abadi ]]>
<![CDATA[Sadiqin, Amin]]>;
<![CDATA[Dwi Prasetyo, Hendra]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): November 2024 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to analyze the influence of behavioral factors on accounting performance at PT. Bangun Jaya Abadi. The behavioral factors analyzed include motivation, job satisfaction, and job stress. Using a quantitative approach, this research collected data through questionnaires distributed to 100 accounting professionals at the company. The data obtained was analyzed using multiple regression techniques to identify the influence of each behavioral factor on accounting performance. The research results show that motivation and job satisfaction have a significant positive influence on accounting performance, while work stress has a significant negative impact. These findings indicate that to improve accounting performance, companies need to pay attention to and improve behavioral factors such as motivation and job satisfaction and manage work stress effectively. This research provides an important contribution to company management in designing strategies to improve accounting performance through a behavioral approach.]]>
<![CDATA[Marketing Strategy of PT Usaha Makmur Indonesia in Increasing Sales and Company Competitiveness ]]>
<![CDATA[Muslikun]]>;
<![CDATA[Suprihandari, Miya Dewi]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): November 2024 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to analyze the marketing strategies implemented by PT Usaha Makmur Indonesia to increase sales and competitiveness in a competitive market. The research approach used is qualitative with a case study method. Data was collected through in-depth interviews with marketing management and analysis of company documents, including sales reports and marketing strategies. The research results show that PT Usaha Makmur Indonesia implements a digital marketing strategy that includes the use of social media, content marketing, and online advertising campaigns that are effective in increasing brand visibility and interaction with consumers. Additionally, the company is also adopting a data-driven approach to understand customer needs and optimize loyalty programs. The implication of this strategy is a significant increase in sales and a strengthening of competitive position in the market. This research concludes that innovation in digital marketing and a focus on customer satisfaction are key success factors in improving the marketing performance of PT Usaha Makmur Indonesia.]]>
<![CDATA[Implementation of PSAK 46 in Deferred Tax Reporting and its impact on company profits ]]>
<![CDATA[Dwi Prasetyo, Hendra]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[Financial Accounting Standard PSAK 46 regulates the accounting treatment of income taxes, including the recognition of deferred tax assets and liabilities. This research aims to analyze the implementation of PSAK 46 in deferred tax reporting and its impact on company profits. The research method used is a case study of public companies in Indonesia with quantitative and qualitative data analysis. The research results show that the application of PSAK 46 has a significant effect on the presentation of financial reports, especially in reflecting temporary differences between accounting profit and fiscal profit. In addition, the deferred taxes that arise can affect the reported net profit, either in the form of additions or reductions in the value of taxes that must be paid. With proper implementation, PSAK 46 can increase the transparency and quality of a company's financial reports.]]>
<![CDATA["Analysis of Financial Manager Behavior Towards Report Fraud in the AI Era" ]]>
<![CDATA[Komariyah, Fitri]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to analyze the behavior of financial managers in facing opportunities and pressure to commit financial report fraud in the era of artificial intelligence (AI). With increasingly sophisticated technology, accounting practices and financial supervision have undergone significant transformation, but on the other hand it has also opened up new opportunities for manipulative actions. This study uses a quantitative approach through a survey of 120 financial managers in various industrial sectors in Indonesia, and is supported by in-depth interviews to enrich the data. The research results show that psychological factors such as rationalization, organizational pressure, and opportunities detected through the use of AI greatly influence the tendency for fraudulent reports to occur. In addition, technological adaptability and ethical awareness are proven to be strong moderating factors in reducing the risk of fraudulent behavior. These findings provide an important contribution to the development of internal control systems and ethics training strategies in the digital era.]]>
<![CDATA["Adaptation of Operational Management to Hybrid and Remote Work Trends" ]]>
<![CDATA[Ali, Mohammad]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[Technological developments and changes in global work patterns have encouraged many organizations to adopt hybrid and remote work models. Operational management adaptation is the main key in ensuring effectiveness, efficiency and productivity in this situation. This article discusses how organizations adapt their operational processes, from human resource management, communication systems, performance monitoring, to the use of digital technology. With a strategic and flexible approach, companies can optimize collaboration, maintain organizational culture, and meet business targets amidst the dynamics of remote work. This study also identifies the main challenges and best practices that can be used as a reference in building adaptive operational management in the era of hybrid and remote work.]]>
<![CDATA[“Production Process Innovation to Increase Business Competitiveness in the Future case study PT Panca Setia Makmur” ]]>
<![CDATA[Muslikun]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[In facing increasingly competitive market dynamics, innovation in the production process is a key factor in maintaining and increasing business competitiveness. This case study discusses PT Panca Setia Makmur's efforts to develop production process innovation through the application of new technology, optimizing work flow, and improving product quality. This research uses a qualitative approach with observation methods and in-depth interviews with management and related employees. The results show that planned and integrated innovation not only increases production efficiency, but also expands market opportunities and strengthens the company's position amidst industrial competition. This study provides strategic recommendations for other companies wishing to build competitive advantage through sustainable innovation in the production sector]]>
<![CDATA[“Ethical Behavior of Millennial and Gen Z Accountants: Behavioral Accounting Study in 2025" ]]>
<![CDATA[Sadiqin, Amin]]>
<![CDATA[ Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025 ]]>
Publisher : <![CDATA[PT. Putra Jawa Mulya ( Putra Jawa Publisher ) ]]>
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<![CDATA[This research aims to examine the ethical behavior of millennial and Gen Z accountants in Indonesia, especially in the context of the accounting profession in 2025. With the increasing development of technology and social change, the younger generation, including millennials and Gen Z, face new challenges in maintaining their professional integrity. This research uses a quantitative approach with a survey method among millennial and Gen Z accountants who work in various accounting sectors. The results showed significant differences in ethical attitudes between the two groups, with factors such as education, exposure to technology, and work experience influencing their ethical decisions. These findings can be a consideration for educational institutions, regulators and professional organizations to develop policies that support the development of better ethical behavior among the younger generation of accountants.]]>
