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Contact Name
Muhammad Amsal Sahban
Contact Email
amsalsahban@gmail.com
Phone
+6281284486450
Journal Mail Official
jameb@stimlasharanjaya.ac.id
Editorial Address
Jl. Abdullah Daeng Sirua No. 106, Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
ISSN : 25411438     EISSN : 25500783     DOI : https://doi.org/10.51263/jameb.v5i2
Issues of management, economics, and business have become a hot topic to be discussed and deliberated in this ever changing business world. Therefore, we need a vehicle to accommodate such issues. Based on this background, JAMEB was established to be a forum for discussion of high impact research covering multiple areas in economics, business, and social sciences. This journal is open for academicians, case writers, practitioners, independent researchers, and other stakeholders. The journal covers a wide range of areas in business, social and behavioral sciences. It considers articles written in all areas of business, arts, humanities, behavioral sciences in emerging economies including but not limited to management sciences, psychology, sociology, media studies, linguistics, literature, history. The journal also covers entrepreneurship, marketing, strategic management, organizational behavior, international business, and ethics. FOCUS AND SCOPE Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research from various academics and researchers that have not been published elsewhere. The article should be in the area of: 1.Human Resource Management 2.Financial Management 3.Marketing Management 4.Entrepreneurship 5.Economics development
Articles 7 Documents
Search results for , issue "Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis" : 7 Documents clear
Pengaruh Literasi Keuangan, Risk Tolerance dan Overconfidence pada Keputusan Investasi Mahasiswa di Masa Pandemi Covid-19: Studi kasus: Mahasiswa Investor KSPM di Galeri Investasi Universitas Pelita Bangsa Purwanti Purwanti; Elvi Selga Seltiva
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.142

Abstract

This study aims to determine the effect of financial literacy, risk tolerance, and overconfidence on student investment decisions during the COVID-19 pandemic.  This study uses a case study on student investors of KSPM in the investment gallery. The sampling method in this study uses purposive sampling or the technique of determining the number of samples with certain criteria until the number of samples used in the research is reached.  A total of 100 people were sampled. This type of research is a quantitative research using a questionnaire taken from the research instrument using a Likert scale. To test the hypothesis, the researcher used primary data obtained from the answers to a questionnaire of 100 respondents, then the data was processed using the smartPLS 3.3 (Partial Least Square) software.Based on the results of this research, shows that financial literacy has a positive and significant effect on investment decisions with a p-value of 0.000 <0.05. And risk tolerance also has a positive and significant effect on investment decisions with a value of 0.002 < 0.05. However, the results of the test for the effect of overconfidence on investment decisions show a p-value of 0.340 > 0.05, which means that overconfidence has no significant positive effect on investment decisions. This proves that overconfidence is not always a factor influencing investment decisions because the level of confidence of each individual varies depending on the person's state of mind.
Perkembangan Makroekonomi Negara Kanada Dengan Analisa Vector Error Correction Model (VECM) I Wayan Sunarya
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.143

Abstract

This study aims to analyze the relationship between Gross Domestic Product (GDP), Inflation (INF), Import (IMP) and Unemployment (UEM) that occurred in Canada by using Vector Error Correction Model (VECM) analysis. The data source comes from https://www.imf.org; data taken from 1980 to 2020. The analytical tool used is the Vector Error Correction Model (VECM) which aims to analyze the relationship or causality between variables both in the short and long term, where the results obtained are the relationship between variables more referring to short term causality. And to find out the impact between variables, this study uses an Impulse Response Function (IRF) analysis where the results that have a positive impact during the Covid-19 pandemic are import shocks to GDP in Canada while the results that have a negative impact are import shocks on unemployment and also Canada's unemployment rate against GDP during the COVID-19 pandemic.
PENGAKUAN PENYUSUTAN ASET TETAP MENURUT PERPAJAKAN DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN PADA PT SEMEN TONASA (Persero) adriani adriani; Bakri Bakri; Andi Muh Sofian Assaury Yahya
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.144

Abstract

Revisions to tax laws have been repeatedly made, especially income tax No. 07 of 1994, the last of which was changed to Law No. 36 of 2008 which requires companies to prepare fiscal financial statements to determine taxable profit. One indicator that can affect the company's profit is the depreciation expense in this case the depreciation expense can be a deduction factor from the taxable profit. the use of the depreciation method is very important in this case, especially PT Semen Tonasa which is engaged in industry, the purpose of this study is whether the use of the depreciation method carried out by PT cementonasa is appropriate as a deduction from taxable profit to meet the provisions of law No. 36 of 2008 and the second purpose is whether the provisions of law no. 36 of 2008 as the basis for taxation provisions in determining taxable profit can affect the tax calculation basis of PT Semen Tonasa. The sources of data in this study are the financial statements of PT Semen Tonasa for the last 3 years, a list of assets and amortization report of PT Semen Tonasa's assets and the calculation of the income tax of PT Semen Tonasa. The data analysis technique used in this study uses the Miles and Huberman data analysis technique which in the process uses the theory and tax calculation tools applicable to the Income Tax Law Article 11 paragraph (1) The results showed the use of the method in calculating the amortization of assets at PT Semen Tonasa using the straight-line method, the use of the amortization method used (the straight-line method) became an effective tool for measuring asset activity so that the company's profit reduction factor became more precise and could meet the laws and regulations. invitation No. 36 of 2008.
Decision Making For Recruitment and Promotion Policies Using Linear Programming Bilkisu Maijamaa; Otinya Gabriel
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.145

Abstract

Optimizing decision is one of the procedures used for maximization of benefit with minimization of cost. To achieve a meaningful development in any organization, proper allocation of funds is needed with minimized cost. There would be no meaningful development in any organization that will not involve recruitment and promotion. The method used in this study for optimizing a manpower recruitment and promotion is linear programming approach, proposing a model and applying the model on data collected from hypothetical data for optimizing recruitment and promotion for N-grade manpower system. The output from the research was able to identify the total costs of recruitment is 17,433,800 (seventeen million, four hundred and thirty-three thousands, eight hundred naira) with 22 (twenty-two recruited staff. The total costs for promotion is 10,297,800 (ten million, two hundred and ninety-seven thousands, eight hundred naira) with 22 (twenty-two) staff promoted. From the model formulated, it can be applied by other organization considering recruitment and promotions of staff with a minimized cost for the manpower system when faced with limited available resources.
Impact of CEO compensation and CEO Power on Firms’ Innovation Moderating Role of Ownership Structure Hamza Akram; Neelam Azam; Muhammad Usman Farooq; Abdul Ahad; Usama Saadat
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.146

Abstract

CEO compensation and power have crucial issues in assessing the innovative culture of firms. To address this issue, this study aims to investigate the nexus between CEO compensation and power on firms’ innovation under moderating role of ownership structure (measured in terms of ownership concentration, business group affiliation and CEO ownership). Ownership structure (ownership concentration, business group affiliation and CEO ownership) enables shareholders to exercise their statutory rights which play a vital role in the strategic decision-making of a company. To test the aforesaid relationship, data has been extracted from 27 chemicals and pharmaceutical firms listed at the Pakistan Stock Exchange during 2013-2021. The data gathered, thus, has been analyzed using various statistical techniques namely: descriptive analysis, correlation analysis, and multiple regression analysis. Due to presence of various issues in data such as heteroscedasticity, auto-correlation and cross-sectional dependence, researcher has employed Panel Corrected Standard Error Model (PCSE). The findings reveal that CEO compensation has positive effect on firms’ innovation. Another interesting finding is that this relationship becomes negative under conditional role of ownership structure (ownership structure, business group affiliation, and CEO ownership) which supports agency theory. However, CEO power has no role in firms’ innovation even under moderating role of ownership structure. The findings offer certain implications for practitioners to fix the compensation of CEO in order to resolve type I and II agency issues, which can improve firms’ innovation. Findings of this study can help investors, policymakers and creditors to understand the importance of CEO compensation and power towards firm innovation in the presence of ownership structure
Pelaporan Dana Bos UPT SPF SDI Mariso II terhadap PSAK No 45 Rostiaty Yunus
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.147

Abstract

This research aims to find out the implementation of PSAK Number 45 on the school operational assistance funds in non-profit companies, especially at UPT SPF SDI Mariso II. This research uses qualitative descriptive data analysis so that researcher can obtain detailed information about the implementation of PSAK Number 45 on the school operational assistance funds of SD INP Mariso II fund report. Based on the results of the research, it explaines that the accounting recording method is still minimal where the recording only records cash expenses and income.
Socio-Economic Culture and Tourism: A Case Study on Saint Martin Island of Bangladesh Tasmina Chowdhury Tania
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.148

Abstract

Tourism is relevant for sustainable development and environment rehabilitation in areas with cultural value. The present condition of tourism industry and the role of tourism in the socio-economic development of Bangladesh are also very meager. In the study, questionnaire survey and other kinds of methods are used to find out the real impacts and delinquent of tourism sector based on socio-economic culture, particularly in Saint Martin’s Island. The locality of the island can protect the biodiversity by increasing the literacy rate and natural awareness. Though tourism facilities are now a bit better than the previous years, the pace of development facilities is not up to mark considering sustainable tourism. Still there is time to save the biodiversity and thereby improve the sector; otherwise it will be too late.

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