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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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PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MEDEXC DALAM MENGHASILAKAN LAPORAN KEUANGAN PADA UMKM : KILLISA DESAIN Kurnia Riesty Utami
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.v2i3.374

Abstract

This study aims to apply the preparation of financial reports using computerization in Killisa Design SMEs in the face of increasingly advanced developments in producing effective and efficient financial reports, of course in accordance with the standards expected by capital providers. The research method used in this research is descriptive qualitative method approach. By using the application of computerization, namely Microsoft Excel, it is one of the new breakthroughs to provide solutions to the problems MSMEs are currently facing. It is very important to separate the assets of each business because with this separation, business actors can find out how the continuity of their business is sign or just stagnant. Furthermore, the application of the use of computers to the preparation of financial reports needs to be carried out in other MSMEs in Banyuwangi Regency. Because the use of computerization makes it easier to make effective and efficient financial arrangements.  
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, NET PROFIT MARGIN DAN QUICK RATIO TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR ENERGI PADA MASA PANDEMI COVID-19 : (Pada Sektor Energi Yang Tercatat di Bursa Efek Indonesia Tahun 2019 – 2020) M. Fikri Arif Setya Pambudi; Ade Irma Suryani Lating; Ashari Lintang Yudhanti; Mulyani Rahman Soulisa
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.v2i3.380

Abstract

This study aims to determine the effect of partially and simultaneously variables namely Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Quick Ratio (QR) on stock returns. This type of research is quantitative research with secondary data in the form of financial statements (financial statements) of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. This study has the result that the variable Net Profit Margin (NPM) has a significant influence on stock returns, while Return On Assets (ROA), Return On Equity (ROE) and Quick Ratio (QR) do not have a significant effect on stock returns. Meanwhile, all independent variables simultaneously have a significant influence on stock returns. Researchers provide suggestions for future research to use a larger population with a longer time frame and are advised to add more diverse independent variables. For companies to better evaluate various things that can affect stock returns so that issuers can maximize their resources so that they can increase the interest of investors to invest. In addition, for investors to be more selective in terms of fundamental and technical analysis in investing. As well as the government is expected to be more flexible and careful in implementing its regulations.
PENGARUH KESADARAN MERK DAN PERSEPSI KUALITAS TERHADAP KEPUTUSAN PEMAKAIAN JASA PENERBANGAN GARUDA INDONESIA : (Rute Keberangkatan Dari Pontianak) Syifa Fauziah; Wahyu Istigh Fadila Daraja
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.v2i3.385

Abstract

This study aims to determine the effect of brand awareness and perceived quality and to find out the attributes of brand awareness and perceived quality on the Garuda Indonesia airline on the departure route from Pontianak at Supadio Pontianak Airport which needs to be developed. This research was conducted for one month, using three dimensions of service usage decisions, namely Confidence in using services, Stability in using services, Conformity of attributes to needs and desires. The sample of this research is Garuda Indonesia airline passengers. The sample for this research used purposive sampling method. Data were collected using questionnaires and literature studies. The research method uses a quantitative research design in the form of a survey with classical assumption tests, multiple regression analysis and hypothesis testing. The results of this study show that the data is normally distributed with a significance level of 0.150 or > 0.05 and shows a unidirectional relationship between the independent variable and the dependent variable. It can be concluded that Garuda Indonesia airline passengers at Supadio Pontianak airport were satisfied with the brand and quality provided with a value (51.9%). Each variable dimension can be developed in order to increase brand awareness and perceived quality in this study.
ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2018-2020) Putri Puspita Dewi; Dwi Koerniawati
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/jaemb.v1i2.572

Abstract

The purpose of this study was to determine the financial performance of PT. Kalbe Farma, Tbk in 2018 to 2020 in terms of liquidity, solvency and profitability ratios. The theoretical basis used is financial performance. The analysis tool in this study uses a liquidity ratio which includes the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio and the probability ratio which includes return on assets and return on equity. The method used is a quantitative method which data is then obtained from the financial statements of the company PT. Kalbe Farma, Tbk and collect information from several sources such as journals. The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2018, 2019 and 2020 are still not stable, but the company's assets and capital can still cover the company's debt. then seen from the solvency ratio based on the debt asset ratio and debt equity ratio variables in 2018, 2019 and 2020 the results were not good because the company in managing its assets was mostly financed by creditors than from company assets or capital. In terms of profitability ratios based on the return on assets and return on equity variables in 2018, 2019, and 2020 the results are also not good because the company's profits are less than the maximum each year or often experience a decline, as well as the company's assets and capital needs that are invested.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL Dewi Anggita; Sugeng Priyanto
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/jaemb.v2i3.668

Abstract

This study aims to determine the effect of the variabels Profitability, Liquidity, Asset Structure and Growth Opportunity on Capital Structure in Properti and Real Estate Companies. The population used in this study are Properti and Real Estate Companies listed on the Indonesia Stock Exchange with a research observation period of 2017 – 2021. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this study as many as 15 of 80 companies. The data analysis technique used in this study is Multiple Linear Regression Analysis with the SPSS version 19 program tool. The results of this study indicate that Profitability and Liquidity have a negatif and significant effect on capital structure. Growth Opportunity has a positif and significant effect on the capital structure. Meanwhile, asset structure has no significant effect on capital structure.
PENGARUH LOKASI DAN SUASANA WARKOP TERHADAP KEPUTUSAN PEMBELIAN: (Studi Kasus di Warkop Waras Desa Kuningan Kabupaten Blitar) Hanik Amaria
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/jaemb.v2i3.736

Abstract

The coffee shop business has been growing and mushrooming in the last 5 years. For this reason, various efforts are made to maintain the business or business. The main problem studied in this study is how the location and atmosphere of the warkop influence the buying decision at a sane warkop in Kuningan Village, Blitar Regency. Thus, this study aims to find out how the influence of the location and atmosphere of the warkop has on purchasing decisions at a sane warkop in Kuningan village, Blitar district, either partially or simultaneously. To apply these objectives, this study used a quantitative approach through descriptive statistical testing. Instrument testing includes validity testing, reliability testing and continued with the classical assumption test by carrying out normality testing, hecteroscedasticity testing, and hypothesis testing (T-Test) and F-test (Simultaneous) through a significance level of 5% (0.05). This research resulted in that there is a significant influence both individually and simultaneously on the purchase decision. These results can be seen from the significance value of the T test for the location variable of 0.009 <0.05, then the warkop atmosphere variable which obtained a significance result of 0.014 <0.05, then for the F test obtained a significance result of 0.002 <0.05.
PERAN INFORMASI AKUNTANSI DIFERENSIAL DAN CAPITAL BUDGETING PADA BAKSO SW DI TARAKAN Ferica Christinawati Putri
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/jaemb.v1i1.744

Abstract

This study’s goal to see the most appropriate decisions that can be taken by management in making decisions or make their own meatballs using different accounting information by comparing the differential costs that will be incurred when making it yourself and managing and managing the feasibility of fixed investment planning that will still be purchased by SW meatball. The data stage is carried out to obtain data related to differential costs and investment planning, then the data will be processed for further analysis and drawing conclusions. The results showed that the better decision was made by Bakso SW by making their own meatballs because they were more concerned about costs and benefits compared to suppliers and that SW Meatballs could invest in fixed assets to gain profit by adding a new grinding machine when the economy of the previous grinding machine had run out.
ANALISIS HUBUNGAN BELANJA HIBAH DAN BANTUAN SOSIAL DENGAN PENDAPATAN MASYARAKAT: STUDI PADA PROVINSI DAERAH ISTIMEWA YOGYAKARTA Stephanus Eri Kusuma
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/jaemb.v2i3.766

Abstract

This study aims to analyse the relationship between grants and social assistance distributed by the Regional Government of the Special Region of Yogyakarta and the income of people in the region. In this study, the indicators of grants and social assistance used are (1) the total value of grants and social assistance delivered in all forms, (2) the value of grants and social assistance delivered in the form of money, and (3) the value of grants and social assistance delivered in the form of goods and services. Meanwhile, the community income indicator used is the per capita income of the people in Yogyakarta at 2010 constant prices. This research examines the phenomenon of grants and social assistance of the Special Region of Yogyakarta in 2017-2021. The data is obtained directly from the Regional Financial and Asset Management Agency (BPKAD DIY) and data from the Central Statistics Agency for the Special Region of Yogyakarta Province. Data processing utilizes statistical program SPSS 26 to provide correlation analysis and is supported by the utilization of Microsoft Office Excel to provide graphical analysis. The results of the analysis indicate that, statistically, there is a strong, positive and significant relationship between grants (especially grants in total and grants in the form of money) and per capita income of the people of DIY. Meanwhile, statistically, there is no significant relationship between social assistance and per capita income of the people of DIY
KINERJA KARYAWAN ALTIS PRODUCTION DIPENGARUHI SEMANGAT KERJA DAN DISIPLIN KERJA Wasis Wasis
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/jaemb.v1i1.786

Abstract

The purpose of this study is to find out whether there is an influence of morale on employee performance in Altis Production as well as to find out whether there is an influence of work discipline on employee performance at Altis Production. This study used explanatory research. For this research instrument is a questionnaire using a likert scale. The object of research to be studied is Altis Production employees with 42 samples used, the sample technique that will be used for sampling is a saturated sample. The analysis method to be used is multiple linear regression analysis. The R2 Square value of 0.472 means that morale and work discipline play a good role in influencing employee performance at Altis Production by 47.2% The results of the study concluded that high morale can improve the performance of Altis Production employees. High Work Discipline can improve the performance of Altis employees.
PENILAIAN AGUNAN DALAM KEPUTUSAN PEMBERIAN PEMBIAYAAN DI BMT MANDIRI UKHUWAH PERSADA SURABAYA Abdullah Ahadish Shamad Muis; Lailatul Mukarromah
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/jaemb.v1i1.813

Abstract

The purpose of this study was to determine the financing procedures and collateral valuation in the decision to provide financing at BMT Mandiri Ukhuwah Persada Surabaya. The approach used in this research is descriptive qualitative. The data sources used are primary and secondary data. Namely from the results of interviews, observations, and several documents that can answer the formulation of the problem in this study. Then, the data analysis technique used is content analysis. Based on the data analysis carried out, it was found that the procedure for providing financing at BMT Mandiri Ukhuwah Persada was the same as that for financial institutions in general. The process or stages that BMT Mandiri Ukhuwah Persada members must go through to apply for financing are first registering to become members, preparing the required files, and other processes. There are two types of collateral at BMT Mandiri Ukhuwah Persada. First, material collateral, namely in the form of ID cards, marriage books, family cards, motor vehicle ownership book (BPKP), house/land certificates, and deposit savings. Second, non-material collateral, where members can apply for financing with collateral in the form of personal guarantees, which is termed gandeng renteng. The valuation of material collateral at BMT Mandiri Ukhuwah Persada is considered to be less specific, because it does not have a clear percentage standard. However, for the assessment of non-material collateral, BMT Mandiri Ukhuwah assesses the nature of the trust, and the activeness of the members in transactions.

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