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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 376 Documents
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HARGA DAN CITRA MEREK : KEPUTUSAN PEMBELIAN SMARTPHONE Ahmatang Ahmatang; Erick Karunia; Vivi Suharni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.13

Abstract

PRICE AND BRAND IMAGE: SMARTPHONE PURCHASE DECISION  This study aims to determine the effect of price and brand image on purchasing decisions. This research uses a quantitative approach with a survey method. The sampling method used is non-probability sampling with the sampling technique using purposive sampling. The sample in this study were the people of Tarakan City who used a Samsung smartphone for at least 3 months with a sample size of 140 respondents. The analytical method used is regression analysis with the help of SPSS version 23. The results of this study indicate that the price variable has a positive effect on consumer purchasing decisions and the brand image variable has a positive effect on consumer purchasing decisions. Keywords : Price, Brand image, Purchase decision    AbstrakHARGA DAN CITRA MEREK : KEPUTUSAN PEMBELIAN SMARTPHONEPenelitian ini bertujuan untuk mengetahui pengaruh harga dan citra merek terhadap keputusan pembelian. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Metode pengambilan sampel yang digunakan adalah non-probability sampling dengan teknik penentuan sampel menggunakan purposive sampling. Sampel dalam penelitian ini adalah Masyarakat Kota Tarakan yang menggunakan smartphone merek Samsung minimal 3 bulan dengan jumlah sampel 140 responden. Metode analisis yang digunakan adalah analisis regresi dengan bantuan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel harga berpengaruh positif terhadap keputusan pembelian konsumen dan variabel citra merek berpengaruh positif terhadap keputusan pembelian konsumen. Kata kunci : Harga, Citra Merek, Keputusan pembelian
PENINGKATAN KINERJA YANG DIPENGARUHI OLEH KOMPETENSI, MOTIVASI DAN DISIPLIN KERJA : Studi Kinerja Pegawai Kecamatan Pademawu Kabupaten Pamekasan Holilah Holilah; Chamariyah Chamariyah; Indra Prasetyo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.15

Abstract

Holilah, 2021. Performance Improvement Influenced by Competence, Motivation and Work Discipline (Performance Study of Employees of Pademawu District, Pamekasan Regency). Postgraduate Program at Wijaya Putra University, Surabaya. This research includes explanatory research. The research method used is the survey method, which is the method used to obtain information through requests for information to respondents by using a questionnaire as the main data collection tool. The sampling technique used is total sampling, meaning that the sampling technique is the same as the total population, there are 64 respondents in this study. The aims of this study were to: (1) examine and analyze the simultaneous/simultaneous effect of competence, motivation and work discipline on employee performance in Pademawu Subdistrict, Pamekasan Regency, (2) to examine and analyze the relationship between the influence of competence on employee performance in Subdistrict Pademawu, Pamekasan Regency, (3) to test and analyze the relationship of the influence of motivation on the performance of employees in Pademawu District, Pamekasan Regency, (4) to examine and analyze the relationship between the influence of work discipline on the performance of employees in Pademawu District, Pamekasan Regency. The results of this study indicate that: (1) Competence, motivation and work discipline simultaneously affect the performance of employees in Pademawu District, Pamekasan Regency with a calculated F test value of 4,556 with a significant level of 0.04. (2) Competence has a partial effect on employee performance in Pademawu District, Pamekasan Regency with a t-test value of 2.638 with a significant level of 0.03. (3) Motivation has a partial effect on employee performance in Pademawu District, Pamekasan Regency with a t-test value of 1.822 with a significant level of 0.04. (4) Work discipline has a partial effect on employee performance in Pademawu District, Pamekasan Regency with a t-test value of 2.852 with a significant level of 0.02.
KUALITAS PRODUK DAN PROMOSI DALAM MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENYEWAAN PRODUK ALAT BERAT: STUDI KASUS PADA PT.SURYA TRIAS GEMILANG Fikri Firdaus; Sugiharto Sugiharto; Bambang Karnain; Tjandra Wasesa; Achmad Daengs GS
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.28

Abstract

This study aims to examine and analyze the effect of quality products and promotions on consumer decisions in using services rental of heavy equipment products at PT. Surya Trias Gemilang Surabaya. Study this is implemented at PT. Surya Trias Gemilang Surabaya in April Until June 2021. The research population is consumers who have used the service rental of heavy equipment products. Samples were taken as many as 35 people with random sampling technique. Data was collected using valid questionnaire. The dependent variable in this study is the decision consumers (Y), while the independent variables are product quality (X1) and promotion (X2). Data analysis was performed using multiple linear regression method. The results showed that: (1) there was a significant effect of product quality (X1) on consumer decisions (Y) in using tenant services heavy equipment products at PT. Surya Trias Gemilang Surabaya; (2) there is an effect significant promotion (X2) on consumer decisions (Y) in using heavy equipment product rental services at PT. Surya Trias Gemilang Surabaya; and (3) there is a significant effect of product quality and promotion on decisions consumers in using heavy equipment product rental services at PT. Sun Trias Gemilang Surabaya. Product quality factor (X1) and promotion (X2) has an influence of 68.9% on consumer decisions (Y) in use the services of renting heavy equipment products at PT. Surya Trias Gemilang Surabaya, while the remaining 31.1% is influenced by other variables that are not included in this study.
PERANAN PRINSIP KONSISTENSI DALAM METODE PENGAKUAN PENDAPATAN TERHADAP LAPORAN LABA RUGI PADA PT. INDO ZINC DIECASTING DI GRESIK Sutopo Sutopo; Enny Istanti; Moch Rachmandany Firmansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.33

Abstract

Perusahaan merupakan bagian dari dunia usaha yang mempunyai tujuan atau sasaran yang ingin dicapai. Baik itu tujuan jangka panjang maupun tujuan jangka pendek. Pendekatan penelitian ini menggunakan metode deskriptif. Sedangkan dalam penelitian ini metode yang adalah metode kualitatif. Hasil ada pengaruh laba bersih karena adanya pendapatan dan biaya yang belum tercatat. Dari pembuktian dapat diketahui bahwa dengan metode pengakuan pendapatan dan biaya pada saat penjualan dan penyesuaian atas pendapatan dan biaya yang belum diakui akan dapat disajikan secara wajar dalam laporan keuangan. Kesimpulan 1) Kebijaksanaan penjualan yang dilaksanakan perusahaan adalah penjualan tunai dan penjualan kredit , PT. Indo Zinc Diecasting menetapkan kebijaksanaan terhadap pengakuan pendapatan yaitu pada saat penjualan dan pembayaran diterima sehingga pada transaksi penjualan yang tidak dicatat pada saat terjadinya transaksi, pengakuan pendapatan yang dilakukan perusahaan menggambarkan prinsip konsistensi. 2) Kegagalan perusahaan menetapkan metode saat penjualan untuk mengakui pendapatan terhadap seluruh transaksi penjualan , menyebabkan terjadinya pencatatan yang terlalu rendah akibatnya saldo perkiraan pendapatan pada laporan laba rugi akan terlalu rendah pula. 3) Penerapan metode pengakuan pendapatan secara konsisten dalam perusahaan sudah layak dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK)
Analisis Pendataan Berita Acara Temuan Selisih Berbasis Web pada PT Bank negara Indonesia, Tbk Yohanes Bowo Widodo; Kiki Kurniawan; Reni Febrianti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.34

Abstract

Bank Negara Indonesia is a state-owned company that operates as a financial institution that has been around for more than 70 years. However, in its development it turns out that Information Technology has not been applied by all parts of PT. Bank Negara Indonesia, Tbk. In processing the data on the minutes of discrepancy findings. PT. Bank Negara Indonesia, Tbk still uses manual bookkeeping to collect data on findings of discrepancies. So that there are often invalidities and discrepancies in the data collection of the minutes of discrepancies found. Therefore, it is very necessary to have a data collection system for the minutes of discrepancies found. Based on this, it is necessary to create an application system related to data collection of minutes of discrepancies found at PT. Bank Negara Indonesia, Tbk The method that will be used in making the application is using the SSAD method with the steps of Feasibility, Investigation of the Current Environment, Business System Options, Definition Requirements, Technical System Options, Logical Design and Physical Design. With this method, it is hoped that application programs can be created according to the company's needs. With the application of data collection on the minutes of discrepancies found at PT. Bank Negara Indonesia Tbk, the process of finding the difference becomes easier and the data stored is well maintained and can be easily searched.
PENERAPAN SISTEM AKUNTANSI RENCANA ANGGARAN BIAYA PROYEK PADA PT. DUTA INSTRUMENT ALFA SAKTI Desy Arigawati; Galang Fardian
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): 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/jaem.v2i1.35

Abstract

This writing aims to understand the implementation of the budget plan system carried out on a company's project. This study will prove the functioning of the accounting system in the project cost budget plan within a company, how to minimize expenses and the income obtained can be used efficiently. So that the accounting information for the project budget plan can be a reference for company management in making decisions. This information is used by the company and has an important role in achieving the success of a company in the future.
ANALISIS DAMPAK INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM DI KOTA MADIUN Erica Putri Rahayu; Isharijadi Isharijadi; Liana Vivin Wihartanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.36

Abstract

This study aims to determine the knowledge, utilization, application and impact of tax incentives on MSMEs on business continuity. This research was motivated by MSMEs experiencing difficulties with the Covid-19 pandemic. The government provides tax incentive facilities to relieve the community. This tax incentive provides convenience for business actors in carrying out their business activities. This type of research uses descriptive qualitative. The sampling technique used is interactive analysis technique, namely descriptive technique. The samples used were 6 MSMEs including My Optic, Caffe Pool.co, Ishoma, Niored Printing, Photocopy and Print Shops, and the "Maju Lancar" Mie Association. Data collection techniques are interviews, observations and documentation. The results of the study show that 1) Knowledge and utilization of tax incentive policies provided by the government are known and then used and there are those who do not know and have not provided benefits. 2) Obstacles in obtaining tax incentives that there are no obstacles in obtaining tax incentives so that they can be obtained easily. 3) Turnover 1 month before and after the Covid-19 pandemic there is a huge decrease in monthly income. 4) The application of tax incentives to businesses to use facilities as well as possible to support their business activities. 6) The provision of tax incentives is useful to improve the sustainability of businesses that are experiencing a decline in turnover, so that the impact of giving these tax incentives affects business continuity. 7) Changes in business continuity before and after the Covid-19 pandemic, especially in the decrease in turnover from sales every month.
EFEKTIVITAS PELATIHAN BERBASIS KOMPETENSI DITINJAU DARI ASPEK REAKSI DAN PROSES PEMBELAJARAN (STUDI PADA KARYAWAN KALLA GROUP, INDONESIA) Rusli Rusli; Herwan Abdul Muhyi; Andi Tenri Pada
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): 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/jaem.v1i3.63

Abstract

ABSTRACT The transfer of knowledge and skills through training activities is one of the important aspects that is highly considered. As one of the largest group companies in eastern Indonesia that is experiencing rapid business growth, Kalla Group is very concerned about the capabilities of its human resources in carrying out business and cultural transformation. This is indicated by the implementation of HR development to improve the competence of the Kalla Group's HR through the Training of Trainer (TOT) activities. This research was conducted to see the effectiveness of the Competency-Based TOT training in terms of reactions and learning processes. This research was conducted with quantitative methods in the form of descriptive research. The object of this research is the evaluation of the training of the 25 participants of the Kalla Group Competency-Based TOT training. The training evaluation uses the Kirkpatrick Level 1 and Level 2 models to evaluate the training on the aspects of the reaction and learning of the trainees. The results showed that the reaction of the training participants showed a very good category towards the trainers and organizing activities. In addition, the trainees experienced an increase in competence by comparing the test result data before and after the training. Keywords: effectiveness, training, competence, Kalla group. ABSTRAK Transfer pengetahuan dan keterampilan melalui kegiatan pelatihan adalah salah satu aspek penting yang sangat diperhatikan bagi pengembangan SDM. Sebagai salah satu grup perusahaan terbesar di kawasan timur Indonesia yang mengalami pertumbuhan bisnis yang begitu pesat, Kalla Group sangat peduli terhadap kemampuan SDM yang dimilikinya dalam melakukan transformasi bisnis dan budaya. Hal ini ditunjukkan dengan pelaksanaan pengembangan SDM untuk meningkatkan kompetensi SDM Kalla Group melalui kegiatan Training of Trainer (TOT). Penelitian ini dilakukan untuk melihat efektivitas pelaksanaan pelatihan TOT Berbasis Kompetensi ditinjau dari aspek reaksi dan proses pembelajaran. Penelitian ini dilakukan dengan metode kuantitatif dengan bentuk penelitian deskriptif. Objek penelitian ini adalah evaluasi pelatihan pada peserta pelatihan TOT Berbasis Kompetensi Kalla Group yang berjumlah 25 peserta. Evaluasi pelatihan menggunakan model Kirkpatrick Level 1 dan Level 2 untuk mengevaluasi pelatihan pada aspek reaksi dan pembelajaran peserta pelatihan. Hasil penelitian menunjukkan bahwa reaksi peserta pelatihan menunjukkan kategori sangat baik terhadap para pelatih dan penyelenggaran kegiatan. Selain itu, peserta pelatihan mengalami peningkatkan kompetensi dengan membandingkan data hasil tes sebelum pelatihan dan setelah pelatihan. Kata Kunci: efektivitas, pelatihan, kompetensi, kalla group.
EKSISTENSI PASAR TRADISIONAL COMAL PADA ERA DISRUPSI 4.0 Anbar Naurah Firdaus; Lisfiana Lisfiana; Meilita Utami
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): 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/jaem.v2i2.69

Abstract

This study aims to examine the existence of the commercial market in the era of the industrial revolution 4.0, the research method uses qualitative field research. while in-depth interviews and library sources were used to obtain data. The research findings reveal that the awareness of traders is still low to develop their business and occupy a predetermined base place, as well as the low awareness of traders to pay user fees, and there are still markets whose activities are only on market days. While the trade development model strategy that can be done so that the comal traditional market is able to compete in the era of disruption 4.0 is by applying a price strategy, place or location strategy, promotion strategy, HR strategy, and process strategy, but Comal Market is still not optimal in making changes to innovation. facing the Industrial Revolution 4.0.  
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Muhammad Rosidi; Achad Noerasmawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): 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/jaem.v2i1.70

Abstract

The purpose of the original research is related to and analyze the consequences of the company's social responsibility. Head Tide Sindh By 2013 in Punjab, and in 2013, the number includes the number after 2013. 175-2011. The sample has been obtained on a model that has been added in the country in the country, in the country, the 48 registered manufacturers in 144 data. The analysis of data and adhesives of data analysis in this study is used. The results of this study as difficult effects of severe effects, social responsibility of social influences and the company's social responsibility

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