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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 KARAKTER EKSEKUTIF, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Ratih Qadarti Anjilni; Fikri Fahrezi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2826

Abstract

This study aims to determine how the Effect of Executive Character, Financial Performance and Company Size on Tax Avoidance. This research method uses associative quantitative, the object of research in manufacturing companies in the primary consumer goods sub-sector, using purposive sampling techniques in collecting data samples and the type of data used is secondary data. The total population in this study were 119 companies and a total sample of 28 companies so that 140 observation data were obtained in this study. The data analysis used in this study used panel data regression using the Eviews 12 test tool. The results showed that Executive Character, Financial Performance and Company Size had an effect on Tax Avoidance simultaneously, Executive Character and Company Size partially on Tax Avoidance while Financial Performance had no effect on tax avoidance. The benefits of this research are expected to be used as a means of information in accounting and taxation for the community.
FINANCIAL RATIO ANALYSIS OF PT WIJAYA KARYA (PERSERO) TBK. DURING THE COVID-19 PANDEMIC (2020-2022) TO DETERMINE THE IMPACT OF THE PANDEMIC ON THE COMPANY'S FINANCIAL PERFORMANCE Naufal Nurrohmat; Ikhsan Bagaskoro; Abdillah Khakim; Rizqi Fadhilah Nur Rohman; Fakhmi Zakaria
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2864

Abstract

A significant decrease in profit was experienced by PT Wijaya Karya (Persero) Tbk during the Covid-19 pandemic in Indonesia, which decreased by 33.48% in 2021 and decreased by 94.13% in 2022. However, company performance cannot be measured by profit levels alone. Descriptive analysis using financial ratios such as liquidity ratios, solvency ratios, activity ratios, and profitability ratios is the basis of this research. It is concluded that the company's performance during the pandemic is not good, if the resulting financial ratio analysis is compared to the industry average standard. Average current ratio is still far below industry standards, which is 106% compared to 200%. Average quick ratio is still far below the industry standard, which is 78% compared to 150%. Average cash ratio is still far below industry standards, which is 23% compared to 50%. Average debt to equity ratio shows a value far above the industry standard, which is 312% compared to 90%, even exceeding the maximum debt to equity ratio limit of 200%. Average debt to asset ratio shows a value far above the industry standard, which is 76% compared to 35%. Average total asset turnover is still far below the industry standard, which is 0.26 times compared to 2 times. Average fixed asset turnover is still far below the industry standard, which is 2.60 times compared to 5 times. Average NPM is still far below the industry standard, which is 1.07% compared to 20%. Average ROE is far below the industry standard, at 1.08% compared to 40%.
ANALISIS HORIZONTAL TERHADAP KINERJA KEUANGAN PT.DELTA DJAKARTA TBK. PERIODE 2022 – 2023 TRIWULAN II Anggita Arsyikirani; Khanza Monica Salsabila; Shafira Ayu Rachmawati; Tanaesya Suhendro; Fakhmi Zakaria
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2865

Abstract

This article aims to conduct a financial ratio analysis at PT. Delta Jakarta Tbk., a company listed on the Indonesia Stock Exchange, during the second quarter of 2022-2023. Financial ratio analysis is an important approach in evaluating a company's financial performance, providing a comprehensive picture of the sustainability and operational efficiency of the company. This research methodology involves collecting financial data from the quarterly financial statements of PT. Delta Jakarta Tbk. during the period 2022-2023. The financial ratios analyzed include liquidity ratios, profitability ratios, solvency ratios, and activity ratios. This data is then analyzed to identify trends, strengths, and potential risks that might affect a company's financial performance. The results of this analysis are expected to provide in-depth insight into the financial condition of PT. Delta Jakarta Tbk. as well as providing a better outlook to stakeholders, including investors, financial analysts and company management. This article can also be an important reference for financial researchers and practitioners who are interested in understanding the financial performance of companies in the Indonesian capital market.
DETERMINAN KELELAHAN KERJA PADA KARYAWAN GEN Z PT. ADHI PERSADA GEDUNG KANTOR CABANG SURABAYA Dimas Dwiky Putranto; Ana Kadarningsih; Tito Wira Eka Suryawijaya
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2967

Abstract

This research aims to determine the influence of work motivation, working hours and work environment on work fatigue in Gen Z employees, which is then compared with fatigue in employees other than Gen Z. This research uses quantitative methods and collects data by distributing questionnaires online. The research population is employees of PT. Adhi Persada Building. The sample was selected using purposive sampling with stratified sampling theory. The data was analyzed using linear regression analysis for Gen Z employees. The results showed that the variables of work motivation and working hours obtained significant values for Gen Z work fatigue. Work environment variables could not influence the work fatigue of Gen Z employees. So, with good work motivation and working hours work in accordance with the provisions, a company can reduce the level of employee work fatigue, by evaluating the factors that can influence employee work fatigue.
PENGARUH CURRENT RATIO, DEPT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Fathorrosi Fathorrosi; Sugeng Priyanto; Selamet Riyadi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2976

Abstract

This research aims to determine the influence of the variables Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Asset Turnover on share prices in property and real estate companies. The population used in this research is property and real estate companies listed on the Indonesia Stock Exchange with a research observation period of 2018 - 2022. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this research was 43 from 87 companies. The data analysis technique used in this research is Multiple Linear Regression Analysis using SPSS version 26 program tools. The results of this research show that the Current Ratio and Debt To Equity have a negative and significant effect on stock prices. Return On Assets has a positive and significant effect on share prices. Meanwhile, Total Asset Turnover has no significant effect on share prices.
ANALISIS PENGARUH KUALITAS SISTEM DAN KUALITAS LAYANAN SHARED SERVICES CENTER HUMAN CAPITAL DAN PROCUREMENT MELALUI DYNAMIC CAPABILITIES VIEW TERHADAP VALUE CREATION Ikhwanoel Ikhwanoel; Anandha Budiantoro
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2984

Abstract

This research was conducted to assess the value creation that can be obtained by companies by using the system quality and service quality of the Shared Services Center Human Capital and Procurement to support the company's business processes both financially and strategically, being able to separate the roles of supporting functions that have competence, capability and technical mastery high in assisting routine, repetitive and high-volume work processes as well as being effective and efficient in separating tactical and low-value tasks from strategic and higher-value tasks, so as to increase the company's dynamic capabilities view in implementing strategic management and capabilities organization to adapt to rapid and dynamic changes in the market environment and be able to provide services to internal and external customers in an end-to-end process, cost-effective, flexible and of high quality. Hypothesis testing in this research uses primary data by distributing questionnaires using non-probability sampling with a purposive sampling technique to 240 respondents from 5.298 all SSC Human Capital and Procurement service users using a Structural Equation Model approach based on Partial Least Square with the smartPLS version 3.0 program.
PENGARUH KUALITAS PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH FACIAL NITHA Dhiyas Vonny Wulan Febriana; Ayu Nurafni Octavia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2995

Abstract

There is a continuous decline in income at Nitha Facial House. Therefore, this research was carried out to increase customer satisfaction which is thought to be influenced by the variables Product Quality, Price and Service Quality. The population used is customers who have visited or used products at Rumah Facial Nitha. Data collected through questionnaires distributed via gform, obtained a sample of 96 people and the analytical tool used was multiple linear regression. This research uses validity tests, reliability tests, and classical assumption tests. The research results show that the Product Quality variable (X1) has an effect on customer satisfaction, based on these results the first hypothesis is accepted. The price variable (X2) influences customer satisfaction, based on these results the second hypothesis is accepted. The Service Quality variable (X3) influences customer satisfaction, based on these results the third hypothesis is accepted. The results of the F test show that the variables Product Quality (X1), Price (X2), Service Quality (X3) together have an influence on Customer Satisfaction (Y), based on these results the fourth hypothesis is accepted. And for the Determination Test (R2) it shows that the Adjusted R Square value in the regression model is 0.857, which means that 85.7% of the Customer Satisfaction variable can be explained by the Product Quality, Price and Service Quality variables. Meanwhile, the remaining 14.3% is explained by other variables outside this research.
PENGARUH PEMAHAMAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP MINAT UNTUK BERWIRAUSAHA: (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Syariah Universitas Islam Negeri Sumatera Utara Medan) Nur Ardiansyah; Hendra Hermain; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.2996

Abstract

This research aims to determine the influence of understanding e-commerce and accounting information systems on interest in entrepreneurship among students of the Sharia Accounting Study Program, Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research is 100 people in the Sharia Accounting Study Program at the North Sumatra State Islamic University using purposive sampling techniques. Data were analyzed using multiple linear regression methods. The results of the research show that understanding e-commerce and accounting information systems has a positive and significant effect on interest in starting entrepreneurship. This can be seen from the calculated t value for the e-commerce variable of 4.085> t-table 1.985, t-calculated accounting information system variable 7.537> t-table 1.660 and all independent variables namely understanding e-commerce and accounting information systems simultaneously and has a positive effect on the dependent variable, namely interest in entrepreneurship. It is known from the tests that have been carried out that the calculated F value is positive and is 150.607, where this value is greater than the F table value of 3.94 and the sig value of 0.000 is smaller than 0.05.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, DAN KEPUTUSAN HUTANG TERHADAP NILAI PERUSAHAAN : (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) M. Adam Majid Aditama; Retno Yuni Nur Susilowati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): 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.v4i1.3020

Abstract

This research aims to determine the influence of institutional ownership, dividend policy and decisions on the value of construction and building subsector companies listed on the Indonesian stock exchange for the 2018-2022 period. This research uses quantitative methods, data collection techniques with documentation methods, which involve collecting and evaluating secondary data from companies in the construction and building subsector which have been published by the Indonesian stock exchange for the 2018-2022 period. Data were analyzed using descriptive statistical methods and classification assumption tests. The results of the research show that institutional ownership has no effect on company value, dividend policy calculated using the dividend payout ratio method has a positive effect, and debt decisions calculated using the debt to equity ratio method have a positive effect on the value of construction and construction subsector companies listed on the Indonesian Stock Exchange period 2018-2022.
Manajemen Risiko Bisnis Ikan Pindang Perspektif Etika Bisnis Islam Mohammad Alief Hidayatullah; Dwi Firlana Rosa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): 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.v5i1.5670

Abstract

Risk management in the pindang fish business is very important to maintain business stability and increase consumer confidence. This study aims to analyze the application of risk management in the distribution of pindang fish in Bondowoso Regency based on the perspective of Islamic business ethics. Using a descriptive qualitative approach with a case study method, this research collected data through in-depth interviews, direct observation, and documentation. The analysis technique used is the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing.The results show that the application of Islamic business ethics principles such as honesty (shiddiq), responsibility (amanah), and justice ('adl) in risk management can improve distribution transparency. Traders who apply the principle of trustworthiness are better able to maintain product quality and fair prices, thereby increasing consumer satisfaction. In addition, the Islamic business ethics approach helps prevent the practice of quality manipulation and price discrepancies, which are often challenges in pindang fish distribution.The conclusion of this study confirms that the integration of Islamic values in distribution risk management not only improves business sustainability but also strengthens long-term relationships with consumers. The study recommends the implementation of stricter sharia-based distribution policies as well as the utilization of technology in the distribution system to improve efficiency and transparency

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