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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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Pengaruh Karakteristik Perusahaan terhadap Book Tax Differences Mardohar Tua Tampubolon; Ely Kartikaningdyah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.85

Abstract

This study aims to analyze the effect association between firm level characteristics (i.e size, profitability, earnings quality, liquidity, leverage) and Book Tax Difference (BTD). We predict that larger, higher profitability, lower earnings quality, higher leverage and lower liquidity firms will have larger BTD. The sample used were non-financial companies listed on Indonesia stock exchange in 2010 to 2013. The data collection method using purposive sampling method and data used are panel data. Regression used is ordinary least squares regression (OLS) with fix effect model. The result showed that largerand higher profitability firms will have a larger BTD. This finding is consistent with political power of large corporations. Moreover, we find that firms with low earnings quality will have a large BTD. Moreover, that firms with low earnings quality will have a large BTD, However, we find no association between leverage and liquidity irrespective of variability of BTD.
Kajian Inovasi Sektor Usaha Kecil Menengah (UKM) dengan Pendekatan Sistem Dinamis Trisnawati Trisnawati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.86

Abstract

The position of SME’s are in the lowest position in the economic structure of the country, but many contribute revenue to the state. The level of competition is very high in SMEs with intense competition. Many emerging SMEs, but many who later went bankrupt. To increase the level of competition in a competitive SME it is necessary to look at the whole situation with the innovation system approach. This study was conducted within three (3) years with the achievements that have been determined each year of data collection, problematization, which tries to simulate the making, represents the real world research data. Based on the results obtained in the first stage is primarily on problem recognition stage by researchers obtained several related things: (a) aspects of the organization, (b) aspects of the institution, (c) aspects of the functions; (d) aspects of the function of the activity, and (e) aspects of the dynamics of organizations, institutions, functions, and activities.
Dampak Krisis Global terhadap Non Performing Loan Bank Devisa Nasional Suharyono Suharyono; Nazrantika Sunarto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.87

Abstract

The global crisis has resulted non performing loan (NPL) increased. The measurement of the banks non performing loan ratio is applicable to assess the composite rating of a bank, as the impact of the global crisis toward non performing loan of foreign exchange banks. This study aimed to determine whether there was significant difference between foreign exchange banks non-performing loan before and after the global crisis. The Bank’s non performing loans was measured by comparing the Non-Performing Loan to the total credit. The population of this study was 35 foreign exchange banks. The Hypothesis was tested by using Mann Whitney different test and Independent Sample T Test. The research of this study showed that non performing loan of foreign exchange banks before, during, and after global crisis did not have significant difference.
Beberapa Variabel yang Mempengaruhi Pertumbuhan Modal Sendiri Edwin Agus Buniarto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.88

Abstract

This research analyzes several variables affect the growth of their own capital yng some cooperatives around Malang and Pasuruan in East Java province. These variables, among others, return on assets (ROA), debt to equity ratio (DER) pertumbuhn reserve fund (Retention ratio), interest and taxes. The sample was the annual financial statements of six cooperative during the last 5 years (30 samples) were analyzed by linear regression and assisted software SPSS, the obtained results of the analysis that the ROA, DER, retention ratio and interest payments have a significant effect on the growth of its own capital, whereas tax payments not significant effect on the growth of own capital of cooperatives in Malang and Pasuruan, East Java.
Identifikasi Sektor Ekonomi Non-Migas Sebagai Sektor Kunci Perekonomian Provinsi Riau Menggunakan Analisis Tabel Input Output Wan Junita Raflah; Teguh Widodo
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.90

Abstract

this study aims to identify the non- oil and gas economic sectors as key sectors to drive economic growth of Riau Province by analyzing the sectoral contribution in the economy of Riau Province based on its output contribution, intermediate demand, final demand and Gross Value Added This study uses Input Output approach, which is to aggregate Input Output Table of Riau Province 2010 into a 25x25 sector matrix. Results of the study show that the sectoral contribution analysis of Riau Province economy in 2010 based on the output contribution, intermediate demand, final demand and Gross Value Added found that the Riau Province economy is dominated by the Oil and Gas Mining sector. However, Food, Beverages and Tobacco Industry sector, trading sector, Pulp, Paper and printing Industry sector, forestry sector, as well as rubber sector are the key sectors of the Riau Province economy other than Oil and Gas sector.
Pengukuran Kinerja Dengan Rasio Keuangan dan Economic Value Added (EVA) Pada PT Bank Muamalat Indonesia Tbk Arsad S
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 1 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i1.126

Abstract

The purpose of this research is to measure the performance of PT Bank Muamalat Indonesia Tbk using financial ratio and EVA. Financial ratio measured by profitability ratio, which consists of return on assets (ROA), return on equity (ROE), operating expenses, and net profit margin (NPM), while the value of EVA obtained from NOPAT minus capital charge. The data that used in this research is annual report of bank muamalat from 2008 until 2012. The result of this research is the measurement of performance of bank using financial ratio shows improvement from year to year, although in 2009 the performance of bank had decreased, while the measurement of performance using EVA shows that the best performance is achieved by bank occurred in 2009. The comparison of measuring performance between financial ratio and EVA is the performance of company if measured by financial ratio shows improvement, except in 2009, but if measured by EVA, the performance of company in 2009 is the best performance.
Pengendalian Aplikasi Finance and Billing Management System (FBMS) Terhadap Piutang Usaha Pada Kantor Pelabuhan Laut Batam Joni Pranata
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 1 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i1.128

Abstract

This thesis carried out at the office of PelabuhanLaut Batam. Office Seaport Batam is a company engaged in shipping services and take services on credit policy, with the number of subscribers of approximately 405 customers. Management of accounts receivable in the Office of Batam Sea port using an accounting application that is an application Finance And Billing Management System. Problems often occur, errors both in nominal and receivables recording data input to a system, customers who paid off their debt still not paid off recorded in the system, and the frequent occurrence of trade receivables nominal difference in the nominal ledger accounts receivable in the accounts receivable ledger. The purpose of this study was to determine how the finance application control and billing management system to the accounts receivable of the company. Data collection techniques used were interviews and observation. Data analysis methods that I use in this research is descriptive analysis. Based on the results of this study the authors can draw the conclusion that the application control is applied to the Office of the Port of Batam is quite good although there are several kinds of controls have not been implemented
Perbandingan Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan (PPh) Badan menurut Undang-Undang no 36 tahun 2008 dan Peraturan Pemerintah No 46 Tahun 2013 pada PT XXX M. Wahyudi; Ely Kartikaningdyah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 1 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i1.129

Abstract

This research was conducted at PT XXX for the enactment of changes in tax laws in 2013 on a taxpayer that is on the comparison calculation, deposit, and the reporting of income tax (VAT) Agency in accordance with law No. 36 of 2008 and Government Regulation No. 46 year 2013 of PT XXX. The purpose of this study was to calculate and compare the calculation, deposit and report tax (income tax) Agency in accordance with the new regulations. In this study the author uses descriptive method that describes the calculations and procedures for calculation of income tax (VAT) body in accordance with the new rules and regulations for long. The results of this study, authors can create a scientific paper that contains procedures for calculation, deposit, and tax reporting in accordance with applicable regulations
Penerapan PPN Terhadap Tranport Fee di PT Pertamina (Persero) Batam Maesarah Maesarah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 1 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i1.130

Abstract

The research for final task was conducted in PT.Pertamina (persero) Batam .The purpose of this research is to know the application of treat the VAT to transport fee from Batam to Tanjungpinang, have been receiving treatment the VAT to transport fee in Tanjungpinang and to know conformity application of tariff used against the provisions of a statute that are currently. The object research covering data calculation transport fee and the reckoning the VAT transport fee from 2 ( two ) agent PT.Pertamina (persero) Batam namely PT.Adri Jaya Sakti which is in Tanjungpinang and PT.Dhiya Kerosene who are in Batam from January 2014 . Data collection method that is used is documentation and interview. The analysis used is descriptive analysis , where 's the writer will disassemble the result of every stage of what is needed in the application of VAT , ranging from studies document until doing the calculations and analyze the accuracy of the fulfillment of the needs of information related to a theme that writer select. From the research is obtained that the application of VAT which is in doing by PT.Pertamina (persero) Batam was in line with areas that have already set , it also applies to the areas of which tax-free
Analisis Anggaran Bahan Baku Pada Project Job Number 2353 pada PT Proserv Batam Rafika Rusanti
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 1 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i1.131

Abstract

PT Proserv develop a budget material using bottom up method that the budget made by section estimation and planning that existed at PT Proserv Batam located on the proposal, which was submitted to the project manager. Once approved it will be given to the engineering materials with the engineer, the company can surmise how the shape of the project will be done and how much material will be used

Page 3 of 27 | Total Record : 262

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