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INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
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
Articles 376 Documents
THE DYNAMICS OF INCOME INEQUALITY IN THE SOLO RAYA REGION, 2008-2020 Nanda Adhi Purusa; Miftachul Mujib; Joni Prayogi; Fahrein All Sandra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): 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.v1i2.101

Abstract

This study examines the effect of growth of the manufacturing sector, the human development index, and inflation on income inequality in the Solo Raya Region in 2008-2020. This study used panel data analysis with six districts and one city member of the Solo Raya Region. The data analysis stage was a selection test of the estimation technique and the classical assumption test to produce the best panel data regression model with the SUR cross-section weight. The regression estimation shows that the growth of the manufacturing sector and inflation positively and significantly affect income inequality. The human development index shows a negative and significant impact on income inequality. This analysis indicates that the economic development process in the Solo Raya region is in line with the development stages based on Rostow's view. The positive relationship between growth in the manufacturing sector and income inequality shows similarities to Kuznets's hypothesis that income inequality will increase in the initial phase of economic growth.
PENGARUH REGULASI DAN KAPABILITAS PERUSAHAAN DALAM MENINGKATKAN KINERJA BISNIS AGEN GAS LPG 3KG DI KOTA MAKASSAR Kiki Resky Ramdhani Sucipto; Anhar Januar Malik
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): 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.v1i2.102

Abstract

The purpose of this research to know the role of regulation, increasing the company’s capabilities to enhance the business performance of agencies LPG 3kg in the city of Makassar South Sulawesi. The research method used is descriptive method and verification. A source of data in this study us the primary and secondary data. The primary data is using the questionnaire census technique, and the are 40 respondents. Verification analysis in this research using the Partial Least Square (PLS) method with Smart PLS 2.0 software. The result of the research on the influence of regulation, and the company’s capabilities in improving business performance LPG gas Agent 3 kg, where the influence of regulation and corporate capability against influential business performance may of 0,911. The influence of regulation on government regulation of the most influential and dominant in the regulatory of the government and Pertamina with and average yield of 3,74 and the on the variables of common capabilities the most dominant dimensions is on human resource their influence to business performance. On a good company performance, the agents should follow applicable regulations and drafting capabilities the company appropriately and does comply the regulations from government and Pertamina, so that the company can grow especially performance expected in the financial perspective the company the lowest compared to other dimensions that exist on this variable.
ANALISIS PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS PADA SAAT PANDEMI COVID-19 Stenly Jacobus Ferdinandus; Wellem Kaihatu
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): 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.v1i2.107

Abstract

The COVID-19 pandemic that has occurred in Indonesia since the beginning of 2020 has become a serious problem for the Indonesian economy, including the consumer goods industry listed on the Indonesia Stock Exchange. Thus, the objectives of this study were (1) to determine the effect of using working capital on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. (2) to determine the effect of accounts receivable turnover on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. This study was a descriptive research by testing the hypothesis through a quantitative approach. The technique used to determine the number of samples was purposive sampling. Based on such technique, a sample of 9 consumer goods companies listed on the Indonesia Stock Exchange was obtained. This research employed primary data and secondary data. The analytical method used was regression on panel data analysis.Verificatively, the results of this study show that: (1) Working capital turnover has a positive and significant impact on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. (2) Accounts Receivable Turnover has an insignificant positive effect on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic.
TELISIK KOMPENSASI, MOTIVASI DAN LINGKUNGAN KERJA : BERPENGARUHKAH TERHADAP KINERJA KARYAWAN Aprih Santoso; Sari Wulandari
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.v2i1.108

Abstract

This study aims to determine the effect of compensation, motivation, and work environment on the performance of employees of PT. Cahaya Agung Cemerlang (CAC) Godong Kab. Grobogan this study uses employee performance as the dependent variable and as an independent variable is compensation, motivation work environment. The population in this study were employees of sales at PT. Cahaya Agung Cemerlang (CAC) Godong Kab. Grobogan, the population in this study was 43 people. The sampling technique in this study uses saturated sampling (census) in which all members of the population are sampled. The analytical method used is multiple linear regression analysis. The results of this research show that Compensation, Motivation, and Work Environment affect the performance of employees of (CAC) Godong Kab. Grobogan.
MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
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.v2i1.109

Abstract

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.
PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION AUDITOR Alifattiin Andar Murdani; Fachrurrozie Fachrurrozie
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.v2i1.110

Abstract

This research has a purpose to test the influence of job satisfaction and commitment of organization to the turnover intention. The population of this study are auditors who work at the Public Accounting Firm in Semarang City. The data used is primary data, with data collection techniques by distributing questionnaires. Determination of the sample is done using the conviniance sampling method, and obtained as many as 55 respondents. The data analysis method used is the multiple linear analysis method using the IMB SPSS Statistics 22 software.The results of the study explain that job satisfaction has a positive effect on turnover intention. Organizational commitment also has a positive effect on turnover intention. Likewise, job satisfaction and organizational commitment have a simultan effect on turnover intention.Based on the research, it can be concluded that the satisfaction of working and commitment of organization is partly positive for Turnover Inention auditors, while the satisfaction of work and commitment of the auditor's turnover intention. The lack of this research is the research has been the setback of previous research. Therefore the advice for the next researcher is expected to add a variable moderating or intervention that encourages variable turnover intention.
PERSPEKTIF PEDAGANG TERHADAP EFEK SEDEKAH MELALUI BERKAH DALAM MEMUDAHKAN PEROLEHAN REZEKI Dini Fakhira Bahari; Marlya Fatira AK
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): 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.v1i2.111

Abstract

This article discussing about the perspective of traders on how the effects of Alms through Friday blessings in facilitating the acquisition of sustenance. The analytical technique used is simple linear analysis with quantitative methods. The data collection technique was carried out using questionnaires which were distributed to 30 respondents by visiting the respondents' selling locations. The results showed that Alms had a significant effect on the ease of obtaining sustenance, as evidenced by the Tcount value of 6.901 and the significance value of 0.000.
STRATEGI PENGEMBANGKAN USAHA PADA UMKM DI ERA NEW NORMAL PANDEMI COVID-19 (Studi Kasus Pada UMKM Bolen Lumer Yulia di Demak): Manajemen Sulistyorini Sulistyorini; Masine Slahanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.114

Abstract

ABSTRAK. The purpose of this research is to find out the right strategy in business development and knowing the strengths, weaknesses, opportunities and threats in Yulia's melted cake business during the current New Normal situation. The research was conducted on Yulia's melted ballen cake UMKM in Demak. Methods of data collection is done by observation and interviews. The results of the study show that the strategy used in business development is through management strategy namely the process of planning, organizing, directing, supervising the business carried out by UMKM, so that the product, price, taste and location of the business make a business become developed which previously was in the house now has a shop by the side of the road, Then investment strategies such as personal capital, loans from banks, equipment, vehicles, shop houses owned by , Bolen Lumer Yulia, make the business grow, with a business strategy that maintains product quality, quality of human resources, promotions, cooperation, expanding capital will affect the business development undertaken by UMKM, cakes bolen lumer yulia. However, the development strategy that will be implemented must be in accordance with the external and internal environment, so in a competitive strategy an analysis of external and internal factors is needed through a SWOT analysis, namely by looking at the strengths and weaknesses as well as threats and opportunities.
ANALISIS KINERJA BISNIS UMKM PEMBUDIDAYAAN IKAN LELE DI KECAMATAN TABANAN PADA PANDEMI COVID-19 Made Putri Ariasih; Ni Luh Laksmi Rahmantari
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.v2i1.116

Abstract

This study aims to analyze the effect of innovation ability and market orientation on the business performance of catfish SMEs in Tabanan District during the pandemic. Innovation capability is measured through product innovation, process innovation, market innovation and service innovation, while company performance is measured through the perspective of sales growth, asset growth and profit growth. The population used was catfish SMEs in the Tabanan District which were still active during the pandemic and were obtained with a sample of 31 respondents. The data that has been collected is then analyzed using Smart PLS version 3. The results show that the ability to innovate positively affects the business performance of catfish SMEs in Tabanan District. Likewise, market orientation also affects the business performance of catfish SMEs in Tabanan District.
ANALISIS STRATEGI PEMASARAN UMKM KAIN MORI (STUDI KASUS PENGUSAHA UMKM KAIN MORI DI KECAMATAN WARUNGASEM): Indonesia Hendri Hermawan Adinugraha; M. Kholis Setiawan; Hatma Aura Rahmah; M. Zidnil Faza
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.v2i2.120

Abstract

Micro, small and medium enterprises (MSMEs) in the business world are promising businesses, and are businesses that contribute to the Indonesian economy. With the contribution given by MSMEs, it can certainly reduce the burden of government responsibility as a provider of employment for the community. MSMEs are defined as business entities owned by individuals or business entities in accordance with the criteria established by Law No. 20 of 2008. In this study, the MSMEs studied were engaged in marketing with the type of MSME being industrial textiles in Warungasem District. These SMEs apply the Marketing Mix strategy to their marketing. The research method used is a qualitative research method based on the philosophy of postpositivism. After doing the research, the mori cloth SMEs in Warungasem District applied the 7P Marketing Mix, namely (product, price, promotion, place, people, process, physical dividend). In addition, there are advantages and disadvantages of the applied Marketing Mix. However, Marketing Mix has benefits in analyzing finances, etc.

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