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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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DOLENKUY.COM: PLATFORM DIGITAL SEBAGAI VIRTUAL TOURISMDAN E-MARKETPLACEUNTUK MENDUKUNG EKONOMI PARIWISATA DAN UMKM PADA MASA PANDEMI COVID-19 Iqbal Ainur Rizki; Aulia Dwi Saputri
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.v2i2.221

Abstract

The Covid-19 pandemic has had a negative impact on the business sector, MSMEs, and the tourism sector which had to experience a decline in income during this Covid-19 pandemic. One of the affected areas is Mojokerto Regency. Mojokerto Regency has many tourism sectors that are known by everyone. Based on these problems, a solution is needed that can overcome economic problems in the tourism sector and MSMEs in Mojokerto. The purpose of writing this paper is to describe the concepts and features on Dolenkuy.com, analyze the predictions of the advantages and success of the Dolenkuy.com platform, and analyze the implementation techniques of the Dolenkuy.com platform. The research method used in this paper is a literature study and uses a descriptive writing method with a qualitative approach. From the writing of this paper, it is found that Dolenkuy.com is an innovation in the form of a website-based digital platform that functions as a virtual tourism and e-market place during the Covid-19 pandemic era. The features found on this platform are virtual dolen menu, buying souvenirs, travel history, to the contact us menu. This platform is predicted to excel in the fields of digitizing tourism and MSMEs, income, marketing, superior locations and products, as well as a wide range of tourists. And the last is the implementation technique of this platform starting from the problem identification stage to the platform evaluation and development stage with an estimated implementation time of 5.5 months.
ANALISIS PERAN UNIT PENYELENGGARA BANDAR UDARA (UPBU) TERHADAP PENGAWASAN KESELAMATAN PENERBANGAN DI BANDAR UDARA H. HASAN AROEBOESMAN ENDE NUSA TENGGARA TIMUR Risky Sulung; Rosiana Ulfa
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.v2i2.233

Abstract

Lately, there have been many airplane accidents in Indonesia, both casualties and no casualties, in Law No. 1 of 2009 concerning Aviation, aviation safety is matters related to aviation security and safety, accident investigations. aviation and the prevention of aviation accidents through the making of laws and regulations, education and training, also in the context of campaigns to inform the public on matters relating to air travel safety, as for the formulation of the problem as follows, what is the role and what are the obstacles to Safety Supervision in Department of Engineering, Operations, Security Emergency Services at (UPBU) H. Hasan Aroeboesman Ende East Nusa Tenggara. This study uses qualitative methods, data collection is carried out by interview methods, namely by interviewing the head of the TOKPD, Avsec commanders and AMC officers, observation by observing the flight safety supervision process by TOKPD, documentation by obtaining data on archive records and pictures, which is then carried out data analysis using data reduction, data display and conclusion/verification. The results of this study indicate that the implementation of operations under the head of TOKPD (Technical Operations, Security and Emergency Services), has an important role, namely Building Platform (banglan), Airport Electrical Engineering, Elban, PKP-PK and Avsec, for the implementation of maintenance for each unit. using daily, monthly, quarterly. Barriers to safety supervision by the Engineering, Operations, Security and Emergency Services sections, namely the covid-19 inspection which is not Avsec's responsibility, no Regulated Agent, there is no X-Ray Cargo, the X-ray machine for Baggage is damaged, from the personnel there are obstacles because indeed there are personnel who have attended the training but in the implementation in the field it may also not be carried out according to the applicable sop.
ANALISIS KINERJA PETUGAS APRON MOVEMENT CONTROL (AMC) DALAM MENINGKATKAN KESELAMATAN PENERBANGAN DI BANDARA UDARA INTERNASIONAL ADI SOEMARMO SOLO Vernanda Dwi Sasqia Putri; Suprapti Suprapti
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.v2i2.238

Abstract

Apron Movement Control (AMC) is an airport personnel who has a license and rating to carry out supervision, safety of movement and crossing of the apron, ensure the cleanliness of the apron area and provide aircraft parking. Supervision carried out by Apron Movement Control (AMC) aims to create security and safety in flight activities. The purpose of this study was to determine whether the performance of AMC officers played an important role in improving flight safety at Adi Soemarmo Solo airport and what AMC officers faced in managing flight traffic to ensure safety at Adi Soemarmo Solo International airport. This research is a qualitative research using primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The observation is to conduct a review or direct observation on the AMC unit. Interviews in this study were 2 AMC personnel. The documentation is by taking pictures of all events or problems in the field. The results of this study can be concluded that the performance of the AMC unit at Adi Soemarmo Airport Solo in ensuring flight safety, especially in the air side area, is very important and is said to be good because in carrying out its duties and responsibilities it is in accordance with the Standard Operating Procedure (SOP) for quality performance and instructions. specifically from Angkasa Pura. First, in terms of the allocation of parking stands for aircraft. Second, traffic control in the apron area. Third, ensure cleanliness in the air side area or apron at all times. The most common and frequent obstacle to the AMC unit at Adi Soemarmo International Airport is miss communication with the Airline or Grund Handling in terms of handling aircraft and also when minor incidents occur.
PENERAPAN PSAK 71 PADA BANK BJB TAHUN 2021 Dwi Urip Wardoyo; Bagas Rahmandita; Devy Tazkiyaturohmah; M Krisnadito Fauzan; Dede Pranatha
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.v2i2.239

Abstract

This study aims to determine the application of PSAK 71 to Bank BJB in 2021, as a regional-owned commercial bank with a core capital of Rp. 11.93 trillion and listed as the main board. This study uses qualitative methods, this study uses secondary data in the form of company financial statements for the 2020-2021 period. The conclusion that can be drawn is that the application of PSAK 71 accounting policies has taken effect on January 1, 2020, with the enactment of PSAK 71, bank BJB provides an allowance for impairment losses, although in implementation the percentage or number is different each year. In practice, there is an impairment loss which is reported as a deduction based on the carrying amount of financial assets in a number of groups of loans, then receivables which are recognized in the statement of profit or loss and other comprehensive income within the company
KEPERCAYAAN MEREK DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR KAWASAKI KLX DI KABUPATEN MERANGIN Yudhi Novriansyah; Muhammad Asman; Isman Isman
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.v2i2.255

Abstract

The purpose of this research was to determine: (1) The Effect of Brand Trust on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin . (2) The Effect of Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. (3) The effect of Brand Trust and Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. The method in this study uses quantitative methods. The data collection method uses questionnaires, interviews, observations, and documentation. Meanwhile, the data analysis used descriptive statistical analysis, data instrument test, classical assumption test, multiple regression line analysis, and multiple determinant coefficient (R2). The results showed that: (1) There was a significant effect of Brand Trust on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. (2) There is a significant effect of Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. (3)There is a significant effect of Brand Trust and Price Perception on Purchasing Decision Kawasaki Motorcycle Consumers in Kabupaten Merangin. The result of (R²) poin 0,679 show that Independent variables can explain 67,9% purchasing decision and remaining 32,1% influence by other variable out of this research.
PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN Adika Bayu Priatno; Prita Andini
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.v2i2.256

Abstract

This study aims to analyze the impact of Profitability, Leverage, Firm Size and Liquidity on Tax Avoidance. In this study, Profitability is proxied by Return on Assets (ROA), Leverage is proxied by Debt Equity Ratio (DER), Firm Size is proxied by Total Assets, and Liquidity is proxied by Current Ratio (CR). The population in this study are automotive and component manufacturing companies. Data collection uses purposive sampling method and based on predetermined criteria, the number of samples obtained is 12 automotive and component manufacturing companies during the 2017-2020 period. The data analysis technique used is multiple linear regression analysis. The results showed that Profitability, Liquidity and Firm Size had no impact on Tax Avoidance, while Leverage has a positive impact on Tax Avoidance.
IMPLEMENTASI SERVANT LEADERSHIP PADA ORGANISASI LEGIUN VETERAN REPUBLIK INDONESIA KABUPATEN SIDOARJO (Studi Kasus Pada Legiun Veteran Republik Indonesia (LVRI) Kabupaten Sidoarjo) Nur Alfi L.R.A; Egalita D.Y.P; Nilma F. N. F.; M. Ftroni Majid; Wahyu Eko Pujianto
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.v2i2.262

Abstract

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript or typescript, acting as the point-of-entry for any given academic paper or patent application. Absatrcting and indexing services for various academic discipline are aimed at compiling a body of literature for that particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are typically sectioned logically as an overview of what appears in the paper.
ANALISA PEMBELIAN ALAT KESEHATAN DIMASA PANDEMI COVID-19 MELALUI PLATFORM E-COMMERCE UNTUK KONSUMEN DI KOTA BATAM Edy Yulianto Putra; Pulung Peranginangin; Meikel Meikel
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.v2i2.264

Abstract

This study aims to analyze what are the factors that cause the purchase of medical devices during the COVID-19 pandemic through several e-commerce platforms in Batam City. In this study, the sample of participants was 293 respondents who had made transactions through one of the e-commerce platforms which were distributed through online questionnaires using the judgmental sampling method and the data were processed using the Statistical Package and Service Solutions (SPSS) program. The results of this study indicate that the Hedonic Value variable has a significant effect on the Shopping Well-Being variable, while the Utilitarian Value variable has no significant effect on the Shopping Well-Being variable. Hedonic Value and Shopping Well-Being have a significant effect on the Online Purchase Intention variable, while the Utilitarian Value variable has no significant effect on the Online Purchase Intention variable. This research is expected to be a reference for some people who want to open a business on an e-commerce platform. So that it can add information and knowledge to compete with other competitors.
DETERMINAN PERTUMBUHAN LABA PADA CONSUMER GOODS INDUSTRY SUB SECTOR FOOD AND BEVERAGES DI MASA PANDEMI Izzah Kholilah; Ana Kadarningsih
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.v2i2.270

Abstract

This study aims to examine the effect of current ratio, net profit margin, and return on assets on company performance as seen from the Profit Growth of the consumer goods industry sub-sector food and beverages listed on the Indonesia Stock Exchange during the year 2016-2020. The population used in this study were 32 companies. The sampling technique used purposive sampling method with certain criteria and obtained 25 samples of companies. The analytical methods used in this research are multiple linear regression analysis, multiple correlation analysis, classical assumption test, model feasibility test, and hypothesis testing using SPSS version 25 program. The results showed that the current ratio had no significant effect on profit growth, net profit margin had a significant negative effect on profit growth, while return on assets had a significant positive effect on profit growth.
DOES POLITICAL CONNECTION, SALES GROWTH, AND INSTITUTIONAL OWNERSHIP AFFECT ON TAX AVOIDANCE? Dita Tristianti Sagita Putri; Selvia Eka Aristantia
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.v2i2.271

Abstract

This study aims to determine the effect of political relations, sales growth, and institutional ownership on tax avoidance partially and simultaneously. The method used in this study is a quantitative method. The population in this study were 55 manufacturing companies in the consumer goods industry sector listed on the IDX during the 2017-2019 period. The sample of this research is 99 companies with purposive sampling technique. The data analysis technique of this study uses multiple linear regression analysis with the help of SPSS 25 software. The results of this study indicate that partially the political variable connection and sales growth have no significant effect on tax avoidance, but the institutional ownership variable has a significant effect on tax avoidance. Meanwhile, simultaneously, the variables of political connection, sales growth and institutional ownership has a significant effect on tax avoidance.

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