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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 PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Ketut Sukarte
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.v3i3.1727

Abstract

The purpose of this study was to determine the effect of taxpayer perceptions of tax authorities' service quality on taxpayer compliance with risk preference as a moderating variable. This study uses a quantitative design. The data was obtained from distributing online questionnaires with the Google form. The sampling technique used is incidental sampling. The number of samples used amounted to 217 respondents. In this study several tests were carried out such as validity test, reliability test, classic assumption test, f-test, determinant coefficient test, t-test with a significance value of 0.05. The results of the study prove that the taxpayer's perception of the quality of tax authorities' services has a positive effect on taxpayer compliance. Risk preference cannot moderate the influence of taxpayer perceptions about the quality of tax authorities' services on taxpayer compliance
PENGARUH WORK ENVIRONMENT DAN MOTIVASI INTRINSIK TERHADAP ACADEMIC ACHIEVEMENT Deberina Syurfi Yunina; Khoirun Nisa; Ayu Lucy Larassaty
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.v3i3.1883

Abstract

The reason of this study was to decide the impact of work environment and intrinsic motivation on academic achievement. The research method used is a survey, where the data collection technique is a questionnaire. Respondents were taken from Faculty of Economics students in the 2022/2023 academic year at Nahdlatul Ulama University Sidoarjo. The research sample was selected aimed at students who were working. Information collection was carried out through a survey by utilizing google forms. The investigation in this utilized used Partial Least Square (PLS) with 4.0 software. The results appear that the free factors of work environment and inborn inspiration have a critical impact on the subordinate variable scholarly accomplishment in understudies  of the Faculty of Economics in the 2022/2023 academic year of Nahdlatul Ulama University of Sidoarjo. It shows that a good and conducive work environment, adequate facilities, and also positive interactions can make students' academic achievement better and get satisfactory grades. In addition, students who have motivation towards learning materials and high self-confidence in facing challenges tend to achieve higher and satisfactory academic achievement.
DAMPAK PROGRAM PENGEMBANGAN DIRI PADA PERTUMBUHAN PRIBADI DAN PERTUMBUHAN PROFESIONAL PADA PT ATI TRASINDO Ayu Lucy Larassaty; Nur Layli Fatikhatun Nisa; Sherly Amalia Fernanda
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.v3i3.1900

Abstract

Self-development is a process that aims to improve individual ability to face challenges and achieve life goals. Workplace self-development programs are becoming increasingly popular as a strategy to increase employee performance and motivation. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The samples taken are employees who work at PT Ati Transindo located in Sidoorjo. Sampling was carried out by purposive sampling technique with predetermined criteria. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The study was conducted by collecting data from employees at PT Ati Trasindo for a certain period. Data was collected through interviews and distributing questionnaires at PT Ati Trasindo. The results showed that the self-development program did not have a significant positive effect on the personal and professional growth of the participants. Participants reported improvements in communication, leadership, time management, and decision-making skills. In addition, this program also affects job satisfaction and motivation. These findings suggest that self-development programs can be an effective strategy in enhancing individual personal and professional growth in the workplace
PENGARUH PROMOSI DAN KUALITAS PELAYANAN KARTU KREDIT TERHADAP LOYALITAS NASABAH PADA PT BANK NEGARA INDONESIA KANTOR CABANG MATRAMAN JAKARTA TIMUR Tira Sri Yulistiani; Rani Rani; Purwatiningsih Purwatiningsih
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.v3i2.1914

Abstract

The growing number of credit card users in Indonesia is considered to have a fairly high poltelnsial market. This study uses associative research quantitative approach which is analyzed using multiple linear regression analysis with SPSS version 26.0 software. The population in this research is Bank BNI customers. The sample was determined based on the random sampling technique method. The data collection technique used a questionnaire distribution of 106 people from the number of Bank BNI East Jakarta customers. Hypothesis testing using the T-test and F-test. The research conclusion concluded that the promotion and quality of credit card services had a significant positive effect on customer loyalty of PT Bank Negara Indonesia Matraman Branch Office, East Jakarta.
ENTREPRENEURIAL INTENTION DI KALANGAN MAHASISWA DI SURABAYA DALAM TINJAUAN COGNITIVE FLEXIBILITY DAN RISK-TAKING PROPENSITY Benedictus Felex Giarto; Yonathan Palumian; Wilma Laura Sahetapy
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.v3i2.1943

Abstract

Entrepreneurship is a skill that needs to be possessed by the younger generation and should be nurtured from an early age. This study aims to explain the impact of risk-taking propensity and cognitive flexibility on entrepreneurial intention in final year students in Surabaya. The research method used is quantitative research. The study population consisted of final year students in the city of Surabaya, with a sample size of 130 respondents. The variables studied include risk-taking propensity, cognitive flexibility, and entrepreneurial intention. Data was collected using a questionnaire. Data processing methods include validity and reliability tests, as well as classical regression assumptions and multiple linear regression. The research findings show that risk-taking propensity and cognitive flexibility have a positive and significant influence on entrepreneurial intention. Entrepreneurship is a skill that needs to be possessed by the younger generation and should be nurtured from an early age. This study aims to explain the impact of risk-taking propensity and cognitive flexibility on entrepreneurial intention in final year students in Surabaya. The research method used is quantitative research. The study population consisted of final year students in the city of Surabaya, with a sample size of 130 respondents. The variables studied include risk-taking propensity, cognitive flexibility, and entrepreneurial intention. Data was collected using a questionnaire. Data processing methods include validity and reliability tests, as well as classical regression assumptions and multiple linear regression. The research findings show that risk-taking propensity and cognitive flexibility have a positive and significant influence on entrepreneurial intention.
PENGARUH KEPEMIMPINAN, KOMUNIKASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SIKKA Amir Djonu
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.v3i2.1944

Abstract

The purpose of this study was to test the effect of leadership on performance of employees Ravenue Financial Management and Regional Assests Official in Sikka, communication on performance of employess Ravenue Financial Management and Regional Assets Official in Sikka, work motivation on performance of employess Revenue Financial Management and Regional Assets in Sikka, leadership, communication, and motivation work together/ simultaneously on performance of employees Revenue Financial Management and Regional Asset Official in Sikka. The population in this study were all employees at the Ravenue of Financial Management and Regional Assets Official in Sikka which totaling 110 and 86 people of that number research sample used proportionate random sampling method with error level of 5%. The researcher used Multiple Linear Regression Analysis, t Test, F Test and Analysis of Coefficient of Determination. The analysis was found that: The effect of leadership was positive and significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka, the effect of communication was positive and non significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka,the effect of work motivation was positive   and non significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka, leadership, communication, and motivation work together / simultaneous was positive and significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka. It was recommended that the leadership of these three variables can manage the employees to work based on the duties and each functions in order to achieve organizational goals.
PENGARUH KUALITAS PELAYANAN, FITUR PAYLATER, PROMOSI DAN KEMUDAHAN APLIKASI TERHADAP MINAT BELI ULANG PADA SHOPEE : (Studi kasus: Mahasiswa di Daerah Istimewa Yogyakarta) Inri Yani; Sutarni Sutarni
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.v3i2.1945

Abstract

This study aims to test empirically the effect of service quality, paylater features, promotions and ease of application on repurchase intention. The population in this study were students using the Shopee marketplace in the Special Region of Yogyakarta. The sample of this research is Shopee user students who have bought on the Shopee marketplace more than once. The analytical method used is Moderated Regression Analysis (MRA). The technique of taking samples using purposive sampling. The results of this study indicate that service quality, paylater features, promotions and ease of application have a positive effect on repurchase intention. Quality of service, paylater features, promotions and ease of application have a joint effect on repurchase intention.
ANALISA LINDUNG NILAI ( HEDGING ) EVALUASI ATAS TRANSAKASI DERIVATIF PADA PERUSAHAAN PT. SURYA SEMESTA INTERNUSA TBK. PERIODE TAHUN 2019 Putri Angellita; Firda Tri Bidandari; Dewi Susianti
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.v3i3.2033

Abstract

Hedging is an important approach to managing financial risk in a corporate context. The purpose of hedging is to protect the company's value from fluctuations in prices, interest rates or other risks that could negatively impact the company's financial performance. This study aims to analyze hedging practices in the context of the company PT Surya Semesta Internusa Tbk. This research methodology uses secondary data analysis which includes financial reports, risk reports, and company hedging policies. The results show that PT Surya Semesta Internusa Tbk has adopted a proactive hedging approach in managing financial risk. The company uses various hedging instruments, such as futures contracts, options and swaps, to mitigate the impact of commodity price fluctuations and foreign currency risk on their financial performance. PT Surya Semesta Internusa Tbk actively analyzes and identifies the risks it faces and implements appropriate hedging strategies to manage these risks. This study also reveals that hedging management at PT Surya Semesta Internusa Tbk is based on risk management principles that are integrated into the overall corporate strategy. The company has a structured hedging policy and clear standard operating procedures. In addition, PT Surya Semesta Internus Tbk's team is equipped with the necessary knowledge and skills to implement and monitor hedging effectively. However, this study also identified several challenges faced by PT Surya Semesta Internusa Tbk in implementing hedging. These challenges include the complexity of hedging instruments, market uncertainty, and regulatory changes. PT Surya Semesta Internusa Tbk needs to continue to evaluate and adjust their hedging strategy to overcome this challenge. This research provides better insight into hedging practices in the context of the company PT Surya Semesta Internusa. The results of this study can provide guidance for other companies in developing effective and integrated hedging strategies to manage financial risk and protect company value from adverse market fluctuations.
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN PADA ANAK NEGERI TOUR TRAVEL CIAMIS Siti Romlah; Komarun Zaman
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.v3i3.2051

Abstract

In this area service is very important with many people who use it to travel far or near or just send package, in this regard, many accommodation or tour & travel service providers, ranging from small businesses to large industries. Management can increase the competitiveness of a business by maximizing service delivery. The purpose of this study was to determine and analyze : 1) the effect of service quality on costumer loyalty 2) the effect of service quality on costumer satisfaction 30 the effect of costumer satisfaction on costumer loyalty 4) the effect of service quality on costumer loyalty through costumer satisfaction. This type of research is quantitative research using questionnaires as a data collection technique. This research was conducted on the ciamis tour & travel children. The population in this study were all costumer who had used tour & travel service with a sample of 100 respondents using a purposive sampling technique. Data analysis used path analysis with the help of SPSS 22 software. The results showed 1) there was a significant effect of service quality on costumerloyalty, 2) the was a significant effect of service quality on costumer satisfaction, 3) there was a significant effect of costumer satisfaction on loyalty costumer, 4) there is a significant influence of costumer satisfaction a mediating variable of service quality on costumer loyalty
PENGARUH SIZE, INVENTORY INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP EFFECTIVE TAX RATE: (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia Tahun 2017-2021) Cherissa Clara; Lilis Karlina
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.v3i3.2058

Abstract

This study aims to analyze the effect of size, inventory intensity and managerial ownership on the effective tax rate in property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The type of research used in this research is descriptive research using a quantitative approach. The population in this study were property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 6 (six) companies with observations for 5 (five) years, so that the total sample is 30 financial statement data. The analysis method used is multiple linear regression analysis method with the eviews 9 (nine) program. The results of the regression test in this study prove that size, inventory intensity and managerial ownership have no effect and are not significant simultaneously on the effective tax rate. While partially size has a significant effect on the effective tax rate, in contrast to inventory intensity and managerial ownership which have no effect to the effective tax rate.

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