cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 10   11   12   13   14 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Setianingsih Setianingsih; Yulianto Yulianto
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.v3i2.1611

Abstract

This study aims to examine the factors influencing voluntary disclosure in the annual reports of companies listed on the Jakarta Islamic Index. The variables studied are profitability, liquidity, and company size. Previous research on voluntary disclosure has been conducted, but the results have been varied and inconsistent. The research method used is quantitative with panel data regression analysis. The data used consists of annual financial reports of companies from the period 2012-2021 obtained from the official website www.idx.co.id and company websites. The results of the study indicate that the variables profitability and liquidity, partially, do not have a significant effect on voluntary disclosure, while company size, partially, has a significant effect on voluntary disclosure. Simultaneous testing results show that profitability, liquidity, and company size have a significant effect on voluntary disclosure.
PERAMALAN JUMLAH RUMAH TIDAK LAYAK HUNI (RTLH) GUNA MENGATASI KEMISKINAN DI DAERAH ISTIMEWA YOGYAKARTA Arzeti Fadhila Prabasari; Cici Jesica; Farah Kurnia Arsandha; Nisa Kusumawati
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.v3i2.1612

Abstract

Indonesia is a developing country that still has many social problems. The problem that arises in this case is the inability of the community to have a home as a comfortable place to live. At its peak in 2003 there was a backlog (inability to provide housing) of 5.93 million housing units. The purpose of this analysis is to predict the number of uninhabitable houses (RTLH) to overcome poverty in the Special Region of Yogyakarta using the Arima model. The data used is secondary data in the form of uninhabitable house data in the Special Province of Yogyakarta from 2009 to 2023. The method used is a quantitative method in the form of forecasting tests on the ARIMA (Autoregressive Integrated Moving Average) model with the help of Eviews 12 software. The results of the analysis state that in the next 10 years the number of uninhabitable houses will tend to decrease significantly so that in 2033 there will still be 85 uninhabitable housing units and will be able to become the basis for overcoming poverty in the Province of the Special Region of Yogyakarta.
SURABAYA-SMART SUSTAINABLE TOURISM: KONSEP SMART TOURISM TERINTEGRASI DENGAN STRATEGI DEEP PENTAHELIX SEBAGAI LANDASAN PENGEMBANGAN POTENSI PARIWISATA DI SURABAYA Anik Kurnia Ningsih; Jaka Nugraha
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.v3i2.1622

Abstract

The Covid-19 pandemic has had a negative impact on all aspects of the economy, especially tourism. One of the affected areas is Surabaya. Surabaya has tourism potential which is very potential to be developed and become the government's attention. With Surabaya's tourism potential being quite large, the contribution of the tourism sector to Regional Revenue has not been maximized. Based on these problems, a solution is needed to overcome economic problems in the Surabaya tourism sector. The purpose of writing this paper is to describe the Surabaya-Smart Sustainable Tourism concept, development targets, SWOT analysis, the role of the deep pentahelix, SWOT analysis, and financial projections. The research method used is a literature study with a descriptive writing method and a qualitative approach. From this writing it is known that Surabaya-Smart Sustainable Tourism is a smart Surabaya tourism development concept that involves all elements of the deep pentahelix. Development targets using SMART analysis and contribution to SDGs, industrial revolution 4.0, and society 5.0, deep pentahelix has a very important role for concepts, SWOT analysis and financial projections show results that are feasible to implement.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MELAKUKAN MERGER STUDI KASUS PT MITRA KELUARGA KARYASEHAT TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Rani Rani; Hesti Setiorini
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.v3i2.1638

Abstract

This study intends to objectively find out if PT. Mitra Keluarga Karyasehat’s financial performance before and after the merger differed. Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Net Profit Margin (NPM), Return on Asset (ROA), and Earning per Share (EPS) are indicators of financial performance. Secondary data are used as part of the data collection process. It covers the years 2016 through 2021. This study is descriptive-quantitative. The analysis of the statistical test, Normality test, and  the paired-sample t-test, were the analytical techniques employed in this work.  The study found that PT Mitra Keluarga Karyasehat Tbk’s fnancial performance is strong. The Current Ratio (CR), (2-tailed) is found to be 0.048 0.05 using the paired-sample t-test, indicating that there was a difference between the Current Ratio before and after the merger. However, there is no difference for the metrics Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Net Profit Margin (NPM), Return on Asset (ROA), and Earning per Share (EPS) Using a paired-sample t-test, no difference was found.
MOTIVASI KERJA MENCERMIKAN KEBERHASILAN KINERJA PEGAWAI Dimas Prasetiyo; Ana Kadarningsih
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.v3i2.1640

Abstract

The development of human resources in organizations involves individuals, employees making changes from traditional to modern thinking creatively and critically, so that employees improve their performance. Employee performance is closely related to the image of the institution so special attention is needed to improve employee performance. Of course, this is done by the Losari Health Center, Pemalang Regency, Central Java to improve the performance of its employees. The goal of the Losari Health Center is achieved. Technically, this research uses a quantitative method, namely a way of expressing phenomena through numerical data, then it is analyzed mathematically, the results are used as the basis for drawing conclusions. The research results are described as an approach to reveal research facts. The facts above are intended for a discussion of a problem at the Losari Health Center and identify the influence of work discipline, work motivation and work environment variables on employee performance. After doing the research, it can be seen that work discipline, work motivation and work environment simultaneously affect employee performance. Research results in the variable work discipline can have a significant positive effect on employee performance. In the work motivation variable, work motivation can have a significant positive effect on employee performance, which can be interpreted. Finally, the work environment variable shows that the work environment can have a significant and positive influence on employee performance.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
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.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
PENGARUH NPL DAN BOPO TERHADAP PROFITABILITAS PADA BANK UMUM KONVENSIONAL PADA MASA PANDEMI COVID 19 Lorenzia Ida Ayu Irma Hartiwi
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.v3i2.1694

Abstract

This study aims to determine the effect of Non-Performing Loans (NPL) and Operational Costs and Operating Income (BOPO) on Profitability carried out at Conventional Commercial Banks during the 2020 Covid-19 pandemic. This study uses secondary data obtained from financial reports and data other financials for the 2020 Quarterly period taken via the web www.ojk.go.id. The sample in this study is Financial Reports for Quarters I to IV of 2020 at conventional commercial banks with a total of 149 samples. The results showed that NPL had a significant negative effect on ROA profitability and BOPO had no significant effect on ROA profitability.
ANALISIS IMPLEMENTASI SURAT EDARAN KEMENTERIAN PERHUBUNGAN NOMOR 13 TAHUN 2020 DI BANDAR UDARA INTERNASIONAL YOGYAKARTA Adhinda Zhalzabila Qatrunnada; Zenita Kurniasari
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.v3i2.1712

Abstract

At the end of 2019 the world was shocked by the presence of a new virus, namely the corona virus. The more people who gather in a confined space, the greater the risk of transmission of the corona virus. The airport is a gathering place for many people or individuals from various countries and regions that have the potential to spread viruses or infectious diseases, by implementing health protocols at airports it is hoped that it can help control the spread of disease and can give passengers confidence to travel safely by using transportation air. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. Then proceed with data analysis techniques, namely data reduction, data presentation, and drawing conclusions. The results obtained in this study are that Yogyakarta International Airport has implemented the health protocol according to the Ministry of Transportation Circular Letter Number 13 of 2020 properly. However, there have been several obstacles in implementing health protocols in recent years due to the transition from SE 13 of 2020 regulations to the Ministry of Home Affairs regulations 53 of 2022, where Yogyakarta International Airport is adjusting to new regulations and ensuring that old regulations are not neglected.
PERAN AUDIT INTERNAL DALAM MENCEGAH FRAUD DI PERUSAHAAN Nurul Tsalatsa Azizah; Rahmadina Rahmadina; Warda Mumtaza; Ratih Kusumastuti
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.v3i2.1715

Abstract

This study aims to analyze the role of internal audit in preventing fraud within the company. Fraud is an act of deception or manipulation that is carried out with the aim of gaining illegal profit, and can cause significant financial losses for the company. Internal audit, as an independent and objective function, is responsible for assessing the effectiveness of the internal control system and ensuring compliance with applicable policies and procedures. In this study, a qualitative approach was used by conducting literature studies and case analysis related to fraud in companies. The results of the analysis show that the role of internal audit is very important in preventing and detecting fraud within the company. Internal audit can help identify gaps or weaknesses in the internal control system, as well as provide recommendations to improve business processes that are vulnerable to fraud. Several strategies that can be carried out by internal audit in preventing fraud include assessing fraud risk, testing and evaluating internal control systems, checking transactions regularly, as well as educating and training employees regarding business ethics and corporate governance. In addition, internal audit can also act as a channel for complaints (whistleblowing) which allows employees to report fraud without fear of retaliation. This study concludes that internal audit has a crucial role in preventing and reducing the risk of fraud within a company. By conducting a comprehensive and proactive audit, internal audit can help create a business environment that is transparent, ethical and with integrity. The results of this study are expected to provide insights and recommendations for companies in optimizing the role of internal audit in preventing and managing fraud risk.
DETERMINAN PENENTU KENAIKAN RETURN SAHAM PADA PERUSAHAAN TRANSPORTASI DI INDONESIA Arum Puspita Sari; Ana Kadarningsih
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.v3i2.1717

Abstract

This research is intended to prove the effect of PER, DER and EPS on stock returns. The population in this study are non-manufacturing companies in the transportation sector with 21 companies with a sampling technique with certain criteria. The sample criterion is to have a complete stock return report that has been registered on IDX, the research sample is 126 of 21 companies times 6 years of financial reports listed on the IDX. The data analysis technique used in this study was a quantitative method using descriptive analysis and multiple linear regression analysis, as well as classical assumption tests as a prerequisite for multiple linear regression tests using SPSS software. The results showed that PER (Price earning ratio) did not have a positive and significant effect on Stock Returns, DER (Debt to equity ratio) did not have a positive and significant effect on Stock Returns and EPS (Earning per share) had a positive and significant effect on Stock Returns in manufacturing companies in the transportation sub-sector listed on the IDX for 2017- 2022.

Page 12 of 44 | Total Record : 433

 10   11   12   13   14 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis More Issue