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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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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Hari Stiawan; Fitria Eka Ningsih
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.v1i2.124

Abstract

Audit delay is the length of time for the completion of an audit of a company's financial statements measured from the closing date of the book year to the date of issuance of financial statements. This study aims to analyze the effect of financial distress and leverage on audit delay. In addition, this study also uses company size as a moderating variable, which aims to determine the role of company size in the relationship between financial distress and leverage on audit delay. This research was conducted at the Indonesia Stock Exchange (IDX) through the investment gallery especially in the banking sector in Indonesia in 2014-2018. This study uses secondary data in the form of financial statements of banking companies in 2014-2018. The research sample is quantitative and uses purposive sampling method, with a total sample of 130 samples. The research methodology used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. The results of this study are that financial distress has a significant effect on audit delay, leverage has a significant effect on audit delay in the banking sector in the Indonesia Stock Exchange (BEI) year 2014-2018. And company size strengthens the relationship between financial distress and leverage on audit delay in the banking sector on the Indonesia Stock Exchange (IDX) in 2014-2018.
Taxminimization, Ukuran Perusahaan Dan Mekanisme Bonus Terhadap Transfer Pricing Hari Stiawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): 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.v1i1.125

Abstract

This study aims to obtain empirical evidence about the effect of Tax Minimization, Company Age and Bonus Mechanism on transfer pricing. Transfer pricing is measured using a related party transaction proxy as seen from the data contained in the sample companies' financial reports. The type of research used in this research is associative quantitative analysis. This research was conducted using data taken from the IDX in the manufacturing sector for the period 2014 - 2018. The sampling method used purposive sampling with the sample results obtained in this study were 26 companies for 5 years. The methodology used is regression using descriptive statistics, classic assumption test and multiple regression analysis. Based on the test results, it is found that Tax Minimization has no significant effect on transfer pricing. Company age has a positive effect on transfer pricing. The Bonus Mechanism has no significant effect on Transfer Pricing, and simultaneously Tax Minimization, Company Age and Bonus Mechanism have an effect on Transfer Pricing
KEBIJAKAN HUTANG, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI Diana Uffiah; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): 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.v1i1.137

Abstract

This study aimed to examine the effect of debt policy, firm size and investment decision on the firm value of coal mining companies which were listed on Indonesia Stock Exchange for the period of 2013-2018. The population was 26 coal mining companies. While, the sampling collection technique used purposive sampling in which there were 20 companies as sample. Analysis method which used in this study are multiple regression analysis, classic assumption test, determinant coefficient, f-test, and t-test. The result of the study shows that firm size and debt policy had negative but no significant effect on firm value, the greater the company debt, the higher the risk and costs would be, moreover, it affected the investors perceptions of investing. While investment decision had positive and significant effect on the firm value. As consequence, the investment increase made positive prospects in the future in which it increased the firm value.
KEBIJAKAN KOMITMEN ORGANISASIONAL YANG KUAT AKAN MENINGKATKAN KINERJA PERAWAT Lukman Indra Irawan; Sih Darmi Astuti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): 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.v1i1.138

Abstract

This study aims to determine whether Leadership, Work Discipline, Organizational Commitment and Its Impact on the Performance of Nurse Rsud Wongsonegoro in Semarang and analyze the most dominant factors in influencing the performance of Rsud Wongsonegoro nurses in Semarang. In this study the study population refers to nurses Wongsonegoro Hospital Semarang. Samples taken as many as 67 respondents using purposive sampling technique. The equation model is processed using SPSS for Windows Version 20. The data testing techniques used in this study include the validity test, reliability test with Cronbach Alpha, classic assumption test, multicollinearity test and heteroscedasticity test, normality test, multiple linear regression analysis, t, F test and coefficient of determination test. Based on the results of the study, leadership variables, work discipline and organizational commitment have a positive and significant effect on nurse performance.
MEMBANGUN KEPUTUSAN PEMBELIAN DAN MINAT BELI ULANG PRODUK SCARLETT WHITENING MELALUI HARGA, CELEBRITY ENDORSER, DAN CITRA MEREK Annisya Bunga Pertiwi; Mahmud Mahmud
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): 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.v1i1.139

Abstract

The purpose of this study is to analyze the effect of price, celebrity endorser, and brand image on purchasing decisions and repurchase intention of Scarlett Whitening Products (Study of Scarlett Whitening Product Users in Central Java Province). The population of this study are consumers of Scarlett Whitening users in Central Java Province. Data were collected by distributing questionnaires to 120 respondents using a purposive sampling method. The analytical method used in this research is multiple linear regression analysis, instrument test, classical assumption test, coefficient of determination, f test, and T test. The results of this study show that price, celebrity endorser, and brand image have a positive and significant effect on purchasing decisions. Price, Celebrity Endorser, Brand Image, and Purchase Decision have a positive and significant effect on repurchase intention.
PENGARUH PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI (TPP), MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN (BKPP) KOTA SEMARANG Putri Elviana; Artha Febriana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): 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.v1i1.140

Abstract

This study was conducted to analyze and prove the effect of providing additional employee income (TPP), work motivation and work environment at BKPP Semarang City with a population of 78 employees. In this study, the sampling method used was census. The data collection technique in this study used a questionnaire given to the respondents while the data analysis technique used was multiple regression analysis. The results of this study state that TPP has a positive and insignificant effect on employee performance, motivation has a negative and insignificant effect, while the work environment has a positive and significant effect on employee performance.
PENGARUH GREEN BRAND IMAGE, GREEN PERCEIVED VALUE, GREEN AWARENESS DAN GREEN KNOWLEDGE TERHADAP KEPUTUSAN PEMBELIAN Tiara Apriliani; Diana Aqmala
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): 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.v1i1.141

Abstract

The purpose of green marketing is to see that there is a concern for the environment, not merely seeing profit as the only goal. This study aims to find out the effect of green brand image, green perception value, green awareness, and green knowledge on purchasing decisions. The sample used was 105 users of The Body Shop. The method of data analysis used multiple linear regression and used SPSS analysis tools. The results show that green brand image, green perception value, green awareness, and green knowledge have a positive effect on purchasing decisions.
INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UMKM KASUR IBU NUNUNG DI CIKAMPEK Puput Nuramaliah; Salsa Nur Supiyanti; Tiar Lina Situngkir
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.v2i1.156

Abstract

This study has the aim of understanding and knowing how to calculate the cost of goods manufactured using the process costing method in Mrs. Nunung's mattress business in the Karawang district. The method used in this research is a case study with direct field observations and interviews with the business owner, Mrs. Nunung. The results of the research that have been carried out show that the production costs incurred for the September 2021 period amounted to IDR 62,3766,000 consisting of raw material costs IDR 55,016,000, auxiliary material costs IDR 2,180,000, labor costs IDR 4,680,000, and factory overhead costs IDR 500,000. The production cost added to each unit of mattress is IDR 121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of IDR 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is IDR 78,000,000.
PERHITUNGAN HARGA POKOK SEBAGAI DASAR PENETAPAN HARGA JUAL JASA SEWA PAMERAN PADA PT. Ad – HOUSE PRIMACIPTA Sumardi Sumardi; Nadya Sukma
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.v2i1.157

Abstract

Tujuan penelitian ini adalah untuk memahami dan menganalisis perhitungan harga pokok sebagai dasar penetapan harga jual jasa sewa pameran sehingga dapat mengevaluasi seluruh keputusan yang diambil berkenaan dengan harga jual jasa pameran yang selama ini ditentukan. Dari penelitian dapat diambil kesimpulan bahwa perhitungan harga pokok pemeran dilakukan oleh PT. Ad-House menggunakan direct cost, yaitu dengan menghitung biaya operasional yang dikeluarkan untuk satu kali event pameran yang terdiri dari biaya sewa ruang pameran, serta biaya fasilitas sambungan listrik dan telepon, biaya promosi, biaya perizinan produksi, biaya operasi project dan biaya tak terduga. Sedangkan harga pokok penjualan dihitung berdasarkan jumlah biaya sewa ruangan, biaya sambungan listrik dan telepon serta biaya promosi yang dibebankan berdasarkan prosentase dari jumlah biaya tersebut. Sedangkan dasar utama penentuan harga jual jasa sewa pameran pada PT. Ad – House Primacipta adalah metode Cost Plus Pricing, yaitu penentuan harga jual jasa sewa pameran berdasarkan biaya sewa ruangan pameran, biaya sambungan listrik dan telepon, kemudian ditambah dengan prosentase biaya promosi di tetapkan, kemudian ditambah dengan margin laba yang diharapkan sehingga didapatkan harga jual.
EVALUASI AUDIT OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS KEGIATAN PENJUALAN KARTU PRABAYAR IM3 PADA PT. INDOSAT TBK Merintan Berliana Simbolon; Margo Pratomo
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.v2i1.158

Abstract

Pada umumnya setiap perusahaan mempunyai tujuan untuk mendapatkan keuntungan yang maksimal dan berusaha mempertahankan dalam jangka waktu yang lama. Penelitian ini bertujuan untuk mengetahui hasil audit operasional penjualan kartu prabayar IM3 ini berjalan secara efisien dan dan efektif. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi deskriptif dan metode penelitian deskriptif analis dengan pendekatan kualitatif dan kuantitatif. Polpulasi yang digunakan dalam penelitian ini adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual. Sampel yang digunakan adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual selama 2 tahun.

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