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INDONESIA
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Published by Politeknik Negeri Batam
ISSN : 23377887     EISSN : 25489836     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen Bisnis.
Arjuna Subject : -
Articles 262 Documents
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Tax Compliance in the Perspective of Motivation Theory X and Y and Their Implications for Fraud Dedi Kurniawan; Sahat Parlindungan Hutapea; Erza Rahmi Andini; Rizki Lanniari HS
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.3843

Abstract

Indonesia applies the principle of a self-assessment system in its tax collection process. The public is expected to comply with this rule by calculating, depositing, and self-reporting the tax they owe. Therefore, the level of public awareness of taxes is a major factor in the operation of this system. However, in reality, there are still many people who intentionally or unintentionally commit tax fraud. So, the tax collection process does not run as effectively as expected. This study was conducted to determine the effect of knowledge on tax benefits and sanctions on tax compliance. The research was conducted in the Batam State Polytechnic campus and industry. The object of this research is students and employees who already have the obligation to pay taxes. The research was conducted by combining two methods, namely, experimental and case studies. This method examines the causal relationship between the independent variable and the dependent variable and explores employee tax compliance. Based on the results of data collection, processing, and analysis, it is obtained that people have a high motivation to comply with taxes if they know the benefits of paying taxes.
Penerapan Metode PBL Dalam Pencatatan Sediaan Pada Proses Produksi TFME Polibatam Seto Sulaksono Adi Wibowo; Sugeng Riadi; Riri Zelmiyanti; Yosi Handayani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.3973

Abstract

An orderly and accurate inventory recording system will provide convenience in managing all types of inventory owned. The reliability of information on the amount of inventory will facilitate operations/production activities that will be and are being worked on. The availability of reliable and valid information is a weak point in the production unit at TFME. The lack of competence of human resources involved in operating activities is one of the main reasons why there is no inventory information available. This study aims to improve the inventory recording system that applies. Starting from stock taking, naming supplies to providing a good and easy-to-read recording format for users. The results of this study can be used as one of the improvement agendas in operating process governance. Case studies by directly identifying the location are an option in carrying out this research. All data were collected through interviews and direct calculations of the types of stocks owned. The correct recording process according to the period of incoming and outgoing supplies will be applied in the form of a stock card in a format that is easy for users to understand.
Revealing Investor Motivation in Making Investment Decisions in the Capital Market Maiercherinra Daud; Ruri Mangera; Danar Irianto Irianto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4231

Abstract

This study aims to find out more deeply what investors consider in making investment decisions in the Indonesian Capital Market. The research method used in this study is a qualitative method through an interpretive paradigm using a phenomenological approach. The results of this study indicate that each informant has different considerations in making decisions to invest. Some like risk and some don't like risk. This can be seen from the results of interviews with informants, some use accounting information (fundamental analysis) and some use information based on stock price fluctuations by looking at the conditions of the business environment (technical analysis).
Analisis Knowledge, Skills, Attitude Lulusan Akuntansi di Era Industri 4.0 Alya Shofa Deaz; Sugeng Riadi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4335

Abstract

This study aims to determine the knowledge, skills, attitude (KSA) that accounting graduates must possess in the industrial era 4.0 in order to remain relevant along with technological developments based on the perspectives of regulators, academics and graduate users. This type of research is qualitative research. In this study, researchers used primary data obtained from interviews with informants. The informants in this study were the Chairman of the Indonesian Institute of Accountants (IAI) in the Riau Islands region, the Head of the Batam State Polytechnic Managerial Accounting Study Program, and the HRD of companies in Batam. Based on the perspective of the regulator, students must have internship experience, actively participate in seminars, problem solving skills and good attitude. The academic perspective emphasizes academic scores (GPA), being able to adapt, thinking critically, leadership and having fighting power. The perspective of graduate users is to have digital analysis, computer skills and creative skills. In addition, the three perspectives also have the same view that accounting graduates must be technologically literate, have basic knowledge of accounting, analytical skills, communication skills, have work experience, foreign language skills, professional certification, initiative, teamwork, integrity, meticulous and detailed, discipline, responsibility and respect for others are very important.
Digital Atmosphere dan Loyalitas Konsumen: Bukti dari Kota Santri Nissa Sayyidah Fatwa; Harmon Chaniago
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4349

Abstract

One of the biggest digital adoptions in marketing is the emergence of marketplaces. Several marketplaces are operating in Indonesia, including Tokopedia. Tokopedia has collaborated with the government to develop traditional markets and to encourage MSMEs in the student city of Tasikmalaya (Tasikmalaya city and district). Tokopedia has the highest number of visitors, but it is below its competitors in purchase transactions. The main reason is the high bounce rate; consumers look at the application for a while, then exit again. Theoretically, this problem is known as digital atmosphere. We conducted two pre-surveys to ensure that there were problems. This study investigates these problems and relates them to consumer loyalty. The research was carried out from February 2022 – May 2022 using quantitative descriptive methods. The data were collected using an online questionnaire (G-form) and social media assistance. The total sample is 190 respondents. Analysis of the data using the average test and regression. The results of the study conclude that the digital atmosphere has a positive effect on consumer loyalty. This research also proves that improving the digital atmosphere in the marketplace on an ongoing basis will increase the number of consumers and sales transactions of shops selling within the marketplace. For marketplace managers who want to increase the number of visitors and real transactions from consumers, using the indicators listed in the article's contents is highly recommended. This research needs to be continued for other cities in Indonesia and developed from the perspective of entrepreneurs.
Peran Citra Destinasi dan Nilai Altruistik Terhadap Minat Voluntourism Nono Wibisono; Marceolla Suryana; Widia Senalasari; Rina Trisnawati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4552

Abstract

This study aims to identify the role of destination image and altruistic values on voluntourism interest. The research method was used quantitatively using a questionnaire and data collected from as many as 347 respondents. The analysis technique used is descriptive analysis and Structural Equation Model (SEM), and the sampling technique used is purposive sampling. The results show that the state of nature, culture and history, tourist infrastructure, atmosphere of the place, and quality of service have a significant effect on altruistic values. Meanwhile, altruistic values have a significant effect on the wishes of tourist volunteers. Other findings, public infrastructure, economic factors, and tourist recreation have no significant effect on altruistic values. Based on the results of the study, it can be concluded that the image of the destination and altruistic values have a role to influence the desire for voluntourism.
Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan Dewi Rizky Octariyanti; Muhammad Zaenuddin
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4641

Abstract

The purpose of this study is to find out how external pressure, ineffective monitoring, auditor turnover and director turnover affect financial statement fraud. quantitative approach is taken in the research method. A sample of 69 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 became the focus of this study using secondary data. The Beneish M-Score model is used to measure the dependent variable, namely financial statement fraud, while the independent variables are external pressure, ineffective monitoring, auditor turnover and director turnover. Non probability sampling as a sampling technique and purposive sampling as a sampling technique. This study uses SPSS version 20 for logistic regression analysis as a data analysis technique. The test results show that financial statement fraud is influenced by external pressures, but is not affected by ineffective monitoring, auditor turnover and director changes.
Pengaruh Gamifikasi Terhadap Niat Membeli Kembali Pada E-Commerce Shopee Meiliana Putri; Mega Mayasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4686

Abstract

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh gamifikasi dengan indikator yang diteliti terdiri atas penghargaan (rewards), poin (point), kelas (levels) dan papan peringkat (leaderboards) terhadap penggunaan aplikasi e-commerce dan niat membeli kembali. Metode penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan teknik survei dengan menggunakan kuesioner. Teknik penarikan sampel menggunakan teknik purposive sampling. Sampel penelitian berjumlah 98 Mahasiswa Manajemen Bisnis di Politeknik Negeri Batam. Hasil penelitian menunjukan bahwa gamifikasi berpengaruh positif terhadap penggunaan aplikasi e-commerce, sedangkan terhadap niat membeli kembali tidak berpengaruh. Hasil penelitian juga menunjukkan bahwa penggunaan aplikasi e-commerce berpengaruh secara positif terhadap niat membeli kembali di e-commerce.
Studi Kelayakan Klinik Pajak Bagi UMKM di Kota Batam Nurul Puan Sari; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Wika Arsansti Putri; Anjelina Anjelina; Afriyanti Hasanah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.5013

Abstract

Activities to support the government's tax digitization program can be done in some ways, one of which is by opening a tax clinic service aimed at tax-compliant MSMEs, so that it can help accelerate this program to the public. As a new tax service center that will be developed, the tax clinic must prepare everything needed so that it can be said to be appropriate and accepted by consumers. This feasibility study aims to assess the feasibility of building a tax clinic. This study method was carried out qualitatively, where the research data was obtained by observing, interviewing, and studying the literature. After the interview process, a feasibility analysis was carried out in the form of a SWOT analysis, management aspects, market and marketing aspects, legal aspects, and technical and technological aspects as well as financial aspects after which conclusions were concluded. The results of this study show that based on several aspects investigated, this tax clinic is feasible to run, but the tax clinic needs to implement a SWOT strategy that is more optimal for sustainability and responding to threats that exist in the company.
Analisis Perhitungan dan Perlakuan Akuntansi Bagi Hasil atas Surplus Underwriting Dana Tabarru’ Ereda Widianingsih; Hasanudin Hasanudin
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.3323

Abstract

Sharia economic activity in Indonesia is growing, including sharia insurance, which tends to increase although not very encouraging because the number is still around 1% of the total population of Indonesia. This is due to the lack of socialization about the importance of sharia insurance, including about tabbarru' and the distribution of the results for the underwriting surplus. The study was conducted to determine the treatment and calculation of profit sharing for the excess funds. The research method will emphasize whether or not the treatment has followed PSAK 108. Based on the analysis, it can be concluded that this sharia insurance company in applying the profit-sharing accounting treatment is in accordance with the rules in PSAK number 108, namely sharia accounting standards. Thus, hopefully it can become a reference for the community so that they do not hesitate in following this sharia insurance.

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