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Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Pusat Riset dan Inovasi Nasional
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 433 Documents
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PENGARUH KEDISIPLINAN DAN KETERAMPILAN TERHADAP KINERJA KARYAWAN ADMINISTRASI KOMUNIKASI DI BANDAR UDARA HALIM PERDANAKUSUMA Immanuel Edgar Partoguan; Hodi Hodi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.930

Abstract

One of the essential considerations in the aviation industry is the airport's air transportation system. Every employee involved in airport operations must correctly complete each division's tasks. If the employees cooperate well, this implementation will be successful. The purpose of this study is to ascertain how discipline and expertise affect the performance of airport communications administration staff. Sampling using a purposive sampling technique. The research data was obtained by distributing employee discipline, skills and performance questionnaires to 40 respondents. The data analysis technique used is multiple linear regression using the IBM SPSS Statistics 25 application. The results showed that discipline and skill combined contributed to employee performance by 84.2% and that the remaining 15.8% of employee performance was influenced by other factors not examined in this study.
ANALISIS BIAYA DIFERENSIAL PER JENIS PRODUK DALAM UPAYA MENGOPTIMALKAN LABA PERUSAHAAN PADA PT. SISPUM SARANA GRAHA Siska Yulia Weny
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.985

Abstract

The cause of the emergence of profit or loss from an entity requires the ability to analyze objects that generate profit or loss in a certain period. The object in question can be the type of product, the product itself, production activities, and organizational performance within the company. The purpose of this study is to analyze the role of differential costs per product type in an effort to optimize company profits. The methods used in this research are quantitative and qualitative methods. The result of this research is the analysis of profitability by type of product shows that even though there are symptoms of a decline in sales, the product (PF) is able to provide the third segment margin. Segment margin by product shows the product's ability to provide profit. If the segment margin is large, it means that the product is able to provide a large profit and vice versa, if the product is only able to provide a small profit, it means that the segment margin is small. Therefore. product (PF) is a product that is considered profitable. So this product needs to be maintained.
PENGARUH STRUKTUR KEPEMILIKAN, PERTUMBUHAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI GOING CONCERN Salsabila Katarin Puspamarta; Siti Mundiroh
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1030

Abstract

This study aims to prove empirically the effect of ownership structure, company’s growth, and opinion prior year on the acceptance of going concern opinion. This research was conducted on basic materials sector listed on Indonesia Stock Exchange from 2017-2021 period. Data used is logistic regression. The sample selection was carried out using the purposive sampling method from secondary data in the form a financial statements and found as many as 16 sample companies with a total of 5 years of observations, so the total sample in this study was 80 observational data. Based on the test results, it was found that ownership structure, company’s growth, and opinion prior year have a simultaneous effect of opinion year on acceptance of going concern opinion. Partially, this study proves the influence of opinion prior year on acceptance of going concern opinion. Meanwhile, institusional ownership, managerial ownership, and company’s growth partially have no effect on the acceptance of going concern opinion.
DAMPAK MOTIVASI KERJA, DISIPLIN KERJA, KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DI PT CAHAYA SURYA EKSPRESS Reza Wahyu Firmansah; Wahyu Eko Pujianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1037

Abstract

This study aims to determine the test results of the influence of Motivation, Dicipline, Leadership on Kinerja Karyawan di PT Cahaya Surya Ekspress. The research method used is the associative method with a quantitative approach using the Statiscial Program for Social Science (SPSS) 25 analysis tool to measure the results of Motivation, Dicipline, Leadership, as the independent variable, Kinerja Karyawan as the dependent variable. This study uses the sampling technique used, namely purposive sampling with 46 respondents staff PT Cahaya Surya Ekspress. The results of this study indicate that the influence of Motivation, Dicipline, Leadership has a significant effect on Kinerja Karyawan.
PENINGKATAN PROFITABILITAS BANK SWASTA NASIONAL MELALUI BAD KREDIT SEBAGAI MEDIASI Devi anggraeni; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1072

Abstract

This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.
IOS (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL UTAMA PENINGKATAN NILAI PERUSAHAAN Farros Abyan Al Malik; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1171

Abstract

This study aims to see the influence of Good Corporate Governance (GCG) which is proxied by the Independent Board of Commissioners (DKI), Return on Equity (ROE), Investment Opportunity Set (IOS) which is proxied by the Market to Book Value of Equity (MBVE). to Corporate Value (PBV). The object of this research is 154 secondary data from the Indonesian Stock Exchange (IDX), but there are only 143 data because the normality of the data does not reach 0.05. The method of data analysis in this study is descriptive analysis, data normality test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the GCG variable proxied by the Independent Board of Commissioners has no significant effect on PBV, the ROE variable has no significant effect on PBV, the IOS variable has a significant positive effect on PBV.
ANALISIS DETERMINAN KEMISKINAN DI PROVINSI SUMATERA UTARA Bernadeth YP Simangunsong; Charitin Devi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1226

Abstract

The purpose of this research is to gain knowledge and information about the factors that influence poverty in North Sumatra Province. This research is a quantitative study with a total sample of 21 observation periods from 2002 to 2022. The data analysis method uses multiple linear regression analysis. This study shows that there is a negative and significant effect of the education budget on poverty with a probability value of 0.0004 <0.05. While unemployment and inflation have no significant effect on poverty in North Sumatra Province. With a coefficient of determination of 71.66% which gives an interpretation that the variation in the independent variables can explain the dependent variable strongly. The results of further research also provide the conclusion that simultaneously the variables of the education budget, unemployment and inflation have a significant effect on poverty in North Sumatra Province.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN TPI TASIK AGUNG REMBANG Muhammad Najikh Abdillah; Hawik Ervina; Ira Setiawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.1297

Abstract

This study aims to determine the influence of organizational culture, job engagement, organizational environment on the performance of Tpi Tasik Agung Rembang employees. This type of research uses quantitative research methods and the data used in this study is primary data. The population in this study was TPI Tasik Agung Rembang, this study used non-probability techniques with a saturated sample of 80 respondents. The measurement of this study used a Likert scale which was then processed with the IBM SPSS Statistical Version 25 analysis tool using multiple linear analysis. The results of this study show that there is a positive and significant influence between organizational culture and performance partially, job engagement has a positive and significant effect on performance partially, the organizational environment has a positive and significant effect on performance partially. The results of the coefficient of determination (R2) test obtained a value from Ajusted R Square of 0.341 or 34.1% showed that performance variables were influenced by organizational culture variables, job engagement, organizational environment while 65.9% were influenced by other variables
FAKTOR YANG MEMPENGARUHI NIAT MENGGUNAKAN APLIKASI BELANJA SELULER DI KALANGAN GENERASI X: PENDEKATAN DENGAN APLIKASI UTAUT Rafnelly Rafki; Rinda Lestari; Nofriadi Nofriadi; Yolanda Oktarina; Nova Mustika
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1425

Abstract

Currently, the development of digital technology has an influence on all human lives, including shopping problems, namely online shopping applications. A lot of research has been done to study it, but there hasn't been much study of the factors that influence the intention to use online apps in generation X. So the purpose of this study is to study the factors that influence the intention to use mobile shopping applications among generation x, using the UTAUT application approach The method used is the UTAUT Model (Unified Theory of Acceptance and Use of Technology), the Integrated Theory of Acceptance and Use of Technology. The UTAUT model is used to be applied to the context of mobile shopping application use among Generation X. This research is a survey research using questionnaires as a data collection instrument. The sample is the Generation X Group who use smartphones and often do online shopping transactions. What influences a person's intention in the use of technology, it turns out to be between: 1) perception of ease of use, 2). perception of usefulness, 3). subjective norms, and 4). perception of quality. What influences a person's intention in the use of technology, it turns out to be between: 1) perception of ease of use, 2). perception of usefulness, 3). security, and 4). l. It can be concluded that the most significant factors in influencing the intention to use mobile shopping apps among Generation X are in terms of ease of use. This can be the basis for designing more effective marketing and promotion strategies for mobile shopping application service providers, and can help increase user satisfaction and strengthen consumer loyalty.
ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA Josephine Kurniawati Tjahjono; Renna Magdalena
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1453

Abstract

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.

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