cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 6   7   8   9   10 
PENGARUH MANAJEMEN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS Hilham Ash Shiddigie; Sugeng Priyanto
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.v1i1.303

Abstract

The aims of this research is to recognize the effect of working capital turnover, receivable turnover, inventory turnover, and liquidity that are proxied at the current ratio of companies incorporated in 27 business index of Indonesia Stock Exchange for the period 2013-2017. The sampling technique used a purposive sampling method and based on predefined criteria has obtained a sample of 10 companies from the total population of 27 companies incorporated in 27 business index on the Indonesia Stock Exchange. The tool that used in this research is multiple linear regression analysis tested by using the statistical package for the social sciences (SPSS) version 25.0. The data that used during the research period is secondary data in the form of complete financial statements. The results of this research showed that the variable of inventory turnover, and liquidity have a positive effect and significant effect on profitability, meanwhile the working capital turnover, and account receivable turnover did not affect profitability. Keywords: Working Capital Turnover, Receivable Turnover, Inventory Turnover, Likuiditas and Profitability
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020) Ayudya Rahmawati; Andry Sugeng
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.319

Abstract

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.
PENGARUH MOTIVASI KERJA,SETRES KERJA DAN KEPUASAN KERJA TERHADAP KOMITMEN KERJA KARYAWAN CV.MAHA SURYA MOTOR SINGARAJA Nyoman Sulasmi; Mertyani Sari Dewi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.347

Abstract

The purpose of this study was to determine the effect of Work Motivation, Job Stress, and Job Satisfaction on Employee Work Commitment CV. Maha Surya Motor Singaraja. In this study using a quantitative approach. Data collection techniques in this study used a questionnaire with a Likert scale. The number of samples used in this study were 69 employees which were the total number of employees from three branches of Maha Surya Motor (Maha Surya Motor; Penarukan, Singararaja, and Seririt) and the sampling technique used the total sampling method. The data analysis technique used in this study is SPSS version 25.0. The regression analysis method used to test the hypothesis was the f test and t test at a 95% confidence level = 0.05. The results of the first hypothesis were said to be significant positive with a significance value of 0.041 <0 .05. Likewise, the second hypothesis is said to be significant positive with a significance value of 0.036 <0.05. And the third hypothesis is said to be significant with a significance value of 0.000 <0.05.
ANALISIS OPTIMASI PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE JUST IN TIME PADA UD. KARIA JAYA I Made Weda Adnyana; I Made Sukadana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.348

Abstract

The purpose of this study is to analyze how to optimize raw material inventory using the just in time method at UD Karia Jaya.  The subjects in this study were the owners and employees of the production department who worked at UD Karia Jaya. This research was conducted using qualitative research methods. Based on the results of the study showing that through interviews with related sources, it can be concluded that the existing problems are: 1. Company a. Lack of policy, b. Uncertainty, c. The turnover of money is less clear, d. Cash is not helped, e. Insecurity of transactions. as for the efforts made to facing problems that exist in the company by improving the operational management system in the company from the aspects of the company and employees, namely: 1. Company, a. Fixing the policy, b. Seeking certainty The turnover of money is less clear, c. Cash is not helped, d. Transaction insecurity and 2. Employees, 1.Strive for smooth performance and freedom from uncertainty.
PENGARUH KUALITAS PELAYANAN DI BOARDING GATE DAN FASILITAS RUANG TUNGGU TERHADAP KEPUASAN PENUMPANG DI BANDAR UDARA ABDUL RACHMAN SALEH MALANG Qonitah Rahmawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.354

Abstract

Along with the times and the rapid population growth in Indonesia, the needs of the diverse population will also increase, not least in the field of transportation. Transportation is a very important need for people in this era, the reason is because transportation is very helpful and makes it easier for users, especially air transportation. This study aims to examine and determine the effect of the variable quality of service and waiting room facilities partially or simultaneously on passenger satisfaction at Abdul Rachman Saleh Airport Malang. Using quantitative methods with explanatory research with a sample of 75 passengers using Abdul Rachman Saleh Airport Malang. Data collection was carried out by distributing questionnaires offline and online using a google form, which was then processed through SPSS version 21. As a result of the research, the variables of service quality and waiting room facilities have partial or simultaneous effect on passenger satisfaction at Abdul Rachman Saleh Airport, Malang. Based on the results of data analysis, the quality of boarding gate services has a positive and significant effect on passenger statisfaction at Abdul Rachman Saleh Airport, Malang.
PENGARUH KINERJA PENANGANAN DAN KUALITAS PELAYANAN BAGASI TERHADAP KEPUASAN PENUMPANG DI MASKAPAI CITILINK RUTE MALANG – JAKARTA Faiz Albana; Dinarintan Melinda Firdausy
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.355

Abstract

This study aims to determine the effect of handling performance and service quality and determine the attributes of handling performance and service quality on the Citilink Airlines Malang - Jakarta route at Abdurrachman Salech Airport Malang that need to be developed. This research was conducted for one month, using the dimensions of passenger satisfaction, namely professionalism, service responsiveness, service availability, overall satisfaction, comfort. The sample of this research is Citilink airline passengers. The sample in this study used purposive sampling method. Data was collected by using questionnaires and literature studies. The research method uses a quantitative research design in the form of a survey with Classical Assumption Test, Multiple Regression Analysis and Hypothesis Testing. The results of this study indicate that the data is normally distributed with a significance level of 0.282 or greater than 0.05, and indicates that there is a unidirectional relationship between the independent variable and the dependent variable. It can be concluded that Citilink airline passengers at Abdurrachman Saleh Airport Malang are satisfied with the handling performance and service quality provided with a value (69.6%). Each variable dimension can be developed to be able to improve the handling performance and quality of baggage services in this study.
ANALISIS PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA DIVISI PEMASARAN PT. SARANA BHUANA JAYA BANDUNG Rasty Yulia; Heny Herawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.361

Abstract

This research was conducted to determine the effect of work motivation and teamwork on the performance of the marketing division of PT. Facilities Bhuana Jaya Bandung. In this study, questionnaires were distributed to 20 respondents. This research was conducted at PT. Sarana Bhuana Jaya Jl. Northern Mars III No. 36 Bandung. The research method used is the census method and the analytical tool used is quantitative analysis (multiple regression) using the SPSS version 26.0 program. The results of this study indicate that the magnitude of the simultaneous influence between work motivation and teamwork on the performance of the marketing division of PT. Sarana Bhuana Jaya Bandung This research is expected to provide benefits to the management of PT. Sarana Bhuana Jaya Bandung to keep implementing teamwork, and trying to generate initiative in each team member in carrying out their duties by giving them the freedom to take initiative, to be innovative and to be rewarded.
PERSEPSI DAN EFEKTIVITAS PELAKU UMKM TERHADAP PEMBERIAN BANTUAN SOSIAL PADA MASA PANDEMI COVID-19 DI KECAMATAN SERIRIT : (STUDI KASUS DESA SULANYAH) I Ketut Suardika; Kadek Angga Kurniawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.366

Abstract

The COVID-19 pandemic is an epidemic that has spread to various continents and countries. Since March 2nd, 2020, the name Indonesia has been included in the country affected by the corona virus. Not only is it detrimental on the health side, this pandemic has greatly impacted the economy in Indonesia, especially in Seririt District, especially in Sulanyah Village, most of the people who are involved in the business sector, one of which is through micro, small and medium enterprises, suffered losses. In this case, it is hoped that the role of the government will participate in helping the development of these micro, small and medium enterprises. One of the government programs to assist business actors is by providing social assistance through the micro, small and medium enterprises Direct Cash Assistance program in the form of Micro Business Productive Assistance. This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interviews conducted in this study were intended for business actors affected by Covid-19 and recipients of assistance. The results of the research show that the effectiveness of assistance provided by the government is very helpful in maintaining and developing businesses for beneficiaries. With this assistance, sales turnover, goods production, and business actors' profits have increased.
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN: (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri Subsektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Kharisma Putri Utami; Lodang Prananta Widya Sasana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.368

Abstract

This research aims to prove empirically the effect of financial distress, debt default, and firm size on going concern audit opinion. This research was conducted in various manufacturing companies in the textile and garment sub-sector. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2016–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 14 companies with a research period of 5 (five) years, so that 70 observation data were obtained. The results of the F statistical test of financial distress, debt default, and company size simultaneously affect the going concern audit opinion. The results of the t-statistical test of the financial distress variable partially negatively affect the going concern audit opinion, while debt default partially has a positive effect on the going concern audit opinion, but the company size partially does not affect the going concern audit opinion.
PENGARUH KEMUDAHAN DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN TIKET PESAWAT SECARA ONLINE MELALUI TRAVELOKA Vania Nurshafira Ernando; Faiz Albanna
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): 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.v2i3.370

Abstract

This research aims to find out how much the ease of use and brand image influence on the decision to purchase plane tickets online through Traveloka. This research was conducted online in April 2021 in Cilacap, Central Java. The research uses a descriptive quantitative approach. The Types of data utilized in this study are primary and secondary data. Data collection is done by online send around questionnaires. The sampling method used is a purposive sampling technique. The amount of samples in this study is 96 respondents. Data analysis used in this research are descriptive analysis, validity test, reliability test, double linear regression analysis, partial test, simultaneous test, classical assumption test, and determination coefficient test. Based on partial test results, ease of use shows the sig > a (0.969 > 0.05) value and the brand image shows the sig < a (0.000 < 0.05). Whereas the simultaneous result shows the sig < a (0.000 < 0.05) value. The result of the coefficient determination test shows that ease of use and brand image influences purchase decisions by 50.8% and the leftovers are influenced by the other factors which are not included in this research. The research shows that in partial, ease of use doesn’t affect significantly on purchasing decision and brand image influences significantly on purchasing decision. Simultaneously, ease of use and brand image influences significantly on purchasing decisions.

Page 8 of 38 | Total Record : 376

 6   7   8   9   10 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis More Issue