Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan.Jurnal ini terakreditasi SINTA 4 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. Redaksi menerima artikel penelitian terkait bidanag ilmu Manajemen, Ekonomi, Kewirausahaan dan Akuntansi. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JAEM terbit 3 kali dalam setahun, yaitu pada bulan Maret, Juli dan November
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<![CDATA[PERANAN BANK SYARIAH INDONESIA (BSI) DALAM MENDUKUNG PENINGKATAN KESEJAHTERAAN USAHA KECIL DAN MENENGAH ]]>
<![CDATA[Jasri Jasri]]>;
<![CDATA[Saidin Mansyur]]>;
<![CDATA[Indah Rahayu]]>;
<![CDATA[Hesti Astuti]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v1i2.815
<![CDATA[Small and Medium Enterprises (SMEs) are one of the main drivers of the development of the manufacturing industry. They are able to create jobs faster than others. The regional potential for Small and Medium Enterprises (SMEs) is very large. However, the lack of working capital makes most MSEs unable to continue their creative business. So it requires convenience in obtaining capital injections from various parties, especially Indonesian Islamic Banks. This study aims to analyze the effectiveness of the role of the Indonesian Islamic Bank (BSI) in supporting the growth of MSEs in Bulukumba. This study uses a qualitative method with a normative approach. The results of this study show that Bank Syariah Indonesia Tbk KCP Bulukumba plays a role in the development of Small and Medium Enterprises for the people of the city of Bulukumba. With the provision of capital, it can really help the community to develop their business and be able to reduce poverty as well as help increase income and open up opportunities for people who want to start a business. Although Islamic banks have various advantages and advantages in developing Small and Medium Enterprises, Islamic Banks have weaknesses and have obstacles in developing Small and Medium Enterprises such as capital problems, Human Resources, and government policies that are slow and detrimental to Islamic Banks.]]>
<![CDATA[PENGARUH E SERVICE QUALITY DAN BRAND AWARENESS TERHADAP LOYALITAS KONSUMEN PT BRI UNIT KAWUNGANTEN ]]>
<![CDATA[Nuni Wulansari]]>;
<![CDATA[Fajar Nur Wibowo]]>;
<![CDATA[Lia Ernawati]]>;
<![CDATA[Meylani Dwi Ningrum]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v1i2.834
<![CDATA[This study aims to analyze the effect of service quality and brand awareness on consumer loyalty at PT BRI Kawunganten Unit. The object of this research is Bank BRI Kawunganten Branch, while the subject is BRI Kawunganten Bank customers. This research uses sampling with purposive sampling technique. The number of samples in this study were 97 respondents. Data were obtained through questionnaires which were distributed directly to BRI Kawunganten Bank customers. The data analysis technique uses SPSS version 22. Based on the results of the analysis performed, it shows that E-Service Quality has a positive effect on Consumer Loyalty and Brand Awareness has a positive effect on Consumer Loyalty.]]>
<![CDATA[ANALISIS KELAYAKAN DAN STRATEGI PENGEMBANGAN BISNIS KEDAI KOPI ATMOSFER KOTA TARAKAN ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v1i2.863
<![CDATA[This study aims to determine the analysis and strategies used in developing the Atmospheric Coffee Shop business in the city of Tarakan. This type of research is descriptive using qualitative and quantitative approaches. The population in this study is Atmospheric Coffee Shops. The data collection used is by means of a questionnaire. Based on the results of the study, the business feasibility analysis for Atmospheric Coffee Shops in the city of Tarakan can be concluded that the BCR (Benefit Cost Of Ratio) is 1.20, FRR (Financial Rate Of Return) is 16.66%, PBP (Payback Period) is 6. Based on the eligibility criteria that have been determined can be said that the Atmospheric Coffee Shop business in the city of Tarakan is feasible to operate. While the stages of analysis carried out are by looking at the internal and external conditions of the company by means of situation analysis in other words, namely SWOT analysis, by going through the stages of IFAS (Internal Factor Analysis Summary), EFAS (External Factor Analysis Summary), SWOT diagrams and SWOT matrices. The results of the data analysis show that the strategy used is an aggressive strategy or SO (Strength-Opportunity) strategy.]]>
<![CDATA[PENGARUH KUALITAS LAYANAN, RISIKO YANG DIRASAKAN, KEPERCAYAAN TERHADAP NIAT PERILAKU UNTUK MENGGUNAKAN APLIKASI BRIMO ]]>
<![CDATA[Fhaif Yusron Afdillah]]>;
<![CDATA[Mahmud Mahmud]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.872
<![CDATA[The purpose of the research was to determine the effect of service quality, perceived risk and trust on customers' interest in using the BRIMO application. This study uses a quantitative research design. Data obtained from distributing online questionnaires with Google Form. The sampling technique used is a purposive sampling technique. The number of samples used amounted to 100 respondents. In this study several tests were carried out such as validity tests, reliability tests, classic assumption tests, t-tests and F-tests with a significance value of 0.05. The results of the study prove that partially, the variables of service quality and trust have a positive effect on the intention to use the application, while perceived risk has a negative effect on the intention to use the application.]]>
<![CDATA[PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Feriza Lucia Islammiyah]]>;
<![CDATA[Indiari Afnawati]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.880
<![CDATA[Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of financial reporting in accounting, hence it is called the dominant accounting principle. Conventions such as conservatism are taken into account in financial and accounting reports because business activities are constrained by tension factors. The formulation of the problem and the purpose of this research is to see how the effect of conflict of interest on accounting conservatism. The approach used in this study is a qualitative approach to literature review analysis. This data collection stage is carried out by creating an extraction formula that contains the metadata that the researcher obtained from several journal articles that have been collected and selecting items that are appropriate to the research topic regarding the analysis of the effect of conflicts of interest on accounting conservatism. The results of the research show that conflict of interest has no effect on accounting conservatism. This shows that the size of the conflict that occurs between creditors and investors regarding dividend policy will not affect the application of conservatism in the accounting for preparing the company's financial statements. The level of financial distress has a negative effect on accounting conservatism. This indicates that the higher the level of financial distress, the lower the application of accounting conservatism in the preparation of financial statements. Based on research conducted by analyzing several articles that have a topic related to the selected keywords. Some of the articles reviewed can draw conclusions that can discuss how the effect of conflicts of interest on accounting conservatism.]]>
<![CDATA[ANALISIS PENGARUH KOMPENSASI TERHADAP MANAJEMEN LABA ]]>
<![CDATA[April Dwi Wulandari]]>;
<![CDATA[Nur Syndah Apriliani]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.881
<![CDATA[Compensation is all income in the form of money, goods directly or indirectly received by employees in return for services provided to the company. The purpose of this study was to examine the effect of compensation on earnings management. This research uses quantitative research through literature study by understanding and studying theories from various literatures related to the research. The data collection technique in this study uses a literature study by reviewing books, literature, scientific journals and previous research that has a relationship with the problems in the research. The results of this study indicate that compensation has no effect on earnings management.]]>
<![CDATA[PENGARUH STOCK SPLIT, DIVIDEN PER SHARE, DAN EARNING PER SHARE TERHADAP HARGA SAHAM: Studi Kasus Pada Perusahaan Perbankan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2021 ]]>
<![CDATA[Samudra Pandu Fortuna]]>;
<![CDATA[Siti Mundiroh]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.888
<![CDATA[This research is a quantitative research with a descriptive method, the data used is secondary data in the form of financial statements containing numbers then tested and describe or provide an overview of the results. This study aims to analyze and obtain empirical evidence of the effect of stock splits, dividends per share, and earnings per share on share prices in state-owned banking companies listed on the Indonesia Stock Exchange in 2014-2021. The population used in this study is state-owned banking companies listed on the Indonesia Stock Exchange in 2014-2021, totaling 4 companies. The selection of samples in this study used purposive sampling techniques, so that the number of companies was 4 with years of research for 8 years, the total research data obtained was 32. The data analysis technique used is panel data regression using the help of Eviews software version 9. The test results show that the variables stock split, dividend per share (dps), and earnings per share (eps) affect the stock price.]]>
<![CDATA[ANALISA KEBIJAKAN PEMERINTAH TERKAIT ANCAMAN PENGANGGURAN PASCA KENAIKAN INFLASI KOTA TANJUNGPINANG ]]>
<![CDATA[Hery Haryanto]]>;
<![CDATA[Benedicte Hartono]]>;
<![CDATA[Carol Carol]]>;
<![CDATA[Desi Pratama]]>;
<![CDATA[Shirlyn Shirlyn]]>;
<![CDATA[Winky Winky]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.890
<![CDATA[This article aims to analyze problems one of the cities in Indonesia namely Tanjungpinang, how many unemployed people, how to reduce and how much the impact of inflation affects the city. The research method are combined research methods qualitative and quantitative. The results obtained from the data obtained by the author. In 2022, Tanjungpinang has movement figures that reach 6,000 (six thousand) people. From the inflation data in Tanjungpinang City 2022, there is an increase.]]>
<![CDATA[ANALISA KEBIJAKAN PEMERINTAH KOTA BATAM TERKAIT ANCAMAN PENGANGGURAN PASCA KENAIKAN INFLASI ]]>
<![CDATA[Winna Angelina]]>;
<![CDATA[Nicholas Sunaidi]]>;
<![CDATA[Vina Sonata]]>;
<![CDATA[Jackson Jackson]]>;
<![CDATA[Jason Jason]]>;
<![CDATA[Hery Haryanto]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.891
<![CDATA[The inflation and the unemployment rate can be used as benchmarks for whether a region's economy is good or bad. This study aims to analyze how the government's policies related to the threat of unemployment after rising inflation. The object used in this study is Batam City and analyzed using secondary data from 2017 – 2022 obtained from BPS and other supporting sources. From the results of this analysis, it is known that the unemployment rate in Batam City has been handled quite well due to a decrease although overall it is still high. Meanwhile, the inflation rate in Batam City is also in the good category and can still be controlled. Therefore, it can be concluded that the inflation rate can affect the rise and fall of the unemployment rate accompanied by certain other factors.]]>
<![CDATA[PENGARUH MANAJEMEN WAKTU TERHADAP KINERJA KARYAWAN KANTOR OTORITAS BANDAR UDARA WILAYAH I SOEKARNO-HATTA JAKARTA ]]>
<![CDATA[Apri Anggara Putra]]>;
<![CDATA[Teguh Ariebowo]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v3i1.916
<![CDATA[This study aims at partially determining the influence of time management on the work perfomance of airport authority office employees in Soekarno-Hatta International Airport. The research was conducted using a quantitative approach which the data collection technique was administered through questionnaires. This study sampled, as many as 100 respondents as the airport authority office employees Soekarno-Hatta. Based on the conducted survey, the result of T-test with ANOVA analysis on time management for employee’s work efficiency is 2.406 > 1.987 with significant value less than 0.05. These results indicate that time management had a positive although it was not too significantly affecting on employee performance at the Soekarno-Hatta Region I Airport Authority Office. According to the author's analysis, this is because the items presented in the questionnaire do not mention the use of technology since the author assumed that technology development allows workers to do several tasks at once]]>
