cover
Contact Name
Syamsul Arifin
Contact Email
syamsularifin.stiepemuda@gmail.com
Phone
+6282335461414
Journal Mail Official
syamsularifin.stiepemuda@gmail.com
Editorial Address
Bung Tomo Road No 8 Surabaya, East Java, Indonesia.
Location
Kota surabaya,
Jawa timur
INDONESIA
International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2)
ISSN : 27232948     EISSN : 27232204     DOI : 10.48024
E-Journal International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of Economics, Accounting, Management, Education, and Entrepreneurship studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of Economics, Accounting, Management, Education, and Entrepreneurship. The scope of IJGAME2 (International Journal of Global Accounting, Management, Education, and Entrepreneurship)
Arjuna Subject : Umum - Umum
Articles 16 Documents
Search results for , issue "Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre" : 16 Documents clear
IMPROVING THE EFFICIENCY OF PAYROLL AND WAGE PROCESSES IN SURABAYA'S CREATIVE INDUSTRIES: COULD MANAGEMENT ACCOUNTING INFORMATION SYSTEM DO IT? Komarun Zaman; Devangga Putra Adhitya Pratama
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.87

Abstract

The purpose of this study was to analyze and find out about the accounting information system in the process of payroll and wages. In addition, the purpose of this study is also to determine the effect of an effective and efficient payroll and payroll accounting information system, thus facilitating the payroll and remuneration process. The research method used in the research of payroll and wage accounting information systems is to use qualitative descriptive research methods and literature. An Accounting Information System (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make informed decisions. The results of this study indicate that every government agency needs to implement public sector accounting because it can simplify and improve the quality of presenting financial reports.
THE EFFECT OF FIRM SIZE AND DER ON FINANCIAL PERFORMANCE IN BUMN COMPANIES Sri Dwiningsih; Ike Ratnasari; Annisa Putri Handita
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.93

Abstract

This research was conducted to analyze financial performance (ROE) with analytical tools using Firm Size and Debt to Equity Ratio. The population of this study is all state-owned companies in 2018-2021 on the Indonesia Stock Exchange with the number of samples taken according to the researcher's criteria of 10 state-owned companies. The data collection technique used is the documentation method. Data analysis techniques used normality, multicollinearity, heteroscedasticity, multiple regression analysis, hypothesis testing t-test and F-test, Coefficient of Determination (R2). The results of the study partially show that the Firm Size (FS) variable has a positive and significant effect on financial performance (ROE) in BUMN companies, the Debt to Equity (DER) variable has no significant effect on financial performance (ROE) in BUMN companies, simultaneously the Firm Size variable ( FS)
THE INFLUENCE OF COMPETENCE, LOYALTY AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE THROUGH WORK ENVIRONMENT AS INVERVENING VARIABLES IN PT PROPERNAS GRIYA UTAMA Wahyu Adi Ismail; Endang Rusdianti; Adijati Utaminingsih
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.95

Abstract

The problem that occurred at PT. Propernas Griya Utama is a decline in employee performance from 2019 to 2021. There are still previous research results which have led to research gaps. The results of these previous studies show different findings - differences in the effect of competence, loyalty, job satisfaction on performance. This makes researchers use the work environment as an intervening variable to overcome research gaps. This research is causal (cause - effect). Data analysis uses structural equation modeling (SEM) to find solutions from the structural model. Test using Partial Least Square (PLS). Based on the research that has been completed, the results conclude that employee performance is directly influenced by competence, loyalty, job satisfaction and work environment. Besides that, this study produced the work environment as an intervening variable with indirect effect. Based on the research that has been completed, the results conclude that employee performance is directly influenced by competence, loyalty, job satisfaction and work environment. Besides that, this study produced the work environment as an intervening variable with indirect effect. Based on the research that has been completed, the results conclude that employee performance is directly influenced by competence, loyalty, job satisfaction and work environment. Besides that, this study produced the work environment as an intervening variable with indirect effect. Keywords: Competence, Loyalty, Satisfaction, Environment, Performance.
THE INFLUENCE DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS), COMPANY SIZE, ACCOUNTING PROFIT AND RETURN ON ASSET (ROA) ON STOCK RETURN IN FOOD AND BEVERAGE SUB SECTOR COMPANIES IN 2017-2021 Alvin Isendi; Lia Rachmawati; Ratih Rakhmawati
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.96

Abstract

This study aims to analyze the effect of DER, EPS, company size, accounting profit and ROA on stock returns in food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of research used a quantitative research. The data used is secondary data in the form of financial reports and annual reports of food and beverage sub sector companies listed on Indonesia Stock Exchange (IDX) in 2017-2021. The data analysis method used is descriptive statistics, clasical assumption test, multiple linear regression analysis, hypothesis testing and determination coeficient test. The result showed that DER, accounting profit and ROA had a partial effect on stock returns, While EPS and company size have no partial effect on stock returns. Simultaneously DER, EPS, company size, accounting profit and ROA have an effect on stock returns. Keywords: DER, EPS, Company Size, Accounting Profit, ROA, Stock Return
ANALYSIS OF THE EFFECT OF REGIONAL MINIMUM WAGES AND ECONOMIC GROWTH ON JOB OPPORTUNITIES IN CENTRAL KALIMANTAN Rima Harati
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.97

Abstract

This study aims to determine the effect of the minimum wage variable and economic growth on employment opportunities partially or simultaneously in Central Kalimantan. This research was carried out in Central Kalimantan by taking the research time span between 2011-2022. The analytical method used is multiple regression analysis and the results of the analysis show that the Regional Minimum Wage partially has a significant effect on employment opportunities in Central Kalimantan. Partial economic growth has no significant effect on employment opportunities in Central Kalimantan. The Regional Minimum Wage simultaneously has a significant effect on employment opportunities in Central Kalimantan. Simultaneous economic growth has no significant effect on employment opportunities in Central Kalimantan.
COMPREHENSIVE BUDGET MODEL AS A BUSINESS PLANNING TOOL Wiwik Andriani
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.100

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand.
ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF USEFULNESS, PERCEPTIONS OF USEFULNESS, PERCEPTIONS OF SYSTEM SECURITY, AND QUALITY OF SERVICE ON SATISFACTION IN USING ACCOUNTING INFORMATION SYSTEMS IN THE SHOPEE LOAN APPLI Jessica Elizabeth; Lia Rachmawati; Hamzah Fanzuri Yusuf
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.101

Abstract

This study aims to analyze the effect of perceptions of usefulness, convenience, system security and service quality on the satisfaction of using accounting information systems in the shopee application. This type of research used is quantitative research. The data used is primary data with data collection techniques, namely questionnaires and literature study. The data analysis method used is the instrument data test, classical assumption test, multiple linear regression, and hypothesis testing. The results showed that perceived usefulness, convenience, system security and service quality did not simultaneously influence user satisfaction because the significance value was 0.096, but service quality had a positive and significant effect. Keywords: Perceived usefulness, Perceived Convenience, Perceived System Security, Service Quality, User Satisfaction.
ANALYSIS OF COST OF GOODS SOLD CALCULATION IN MSMEs PAHALA GEPREK & CHICKEN Achmad Wicaksono; Chairil Anwar
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.102

Abstract

This research was carried out with the aim of knowing how the calculation of the cost of goods sold in MSMEs Pahala Geprek & Chicken, and what obstacles experienced by owners in calculating the cost of goods produced. The method used in this study is a qualitative method with a descriptive approach. Research data were obtained through observation and semi-structured interviews with owners and employees. The data obtained is then analyzed descriptively to answer the formulation of the problem raised. The results showed that so far MSMEs Pahala Geprek & Chicken have calculated the cost of goods sold according to the understanding possessed by the owner. The calculation is done simply, namely by adding the cost of raw materials with the cost of employee salaries in one production process. In doing calculations, owners often experience difficulties in determining the cost of goods produced due to relatively fast changes in raw material prices. Keywords: Cost Of Goods Sold, MSMEs, Pahala Geprek & Chicken
THE IMPACT OF SPILLOVER STAGFLATION ON CAPITAL UTILIZATION IN EAST JAVA (IN MACROECONOMIC PERSPECTIVES) 2014-2022 Anggun Wida Prawira; Syamsul Arifin; Nuryadi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.109

Abstract

This study intends to examine the implications of stagflation risk on capital utilization in the East Java from a macroeconomic perspective. Non-random, saturated sampling was used in the sampling procedure. The quantitative nature of this study approach allows for the testing of ideas from unbiased perspectives. Using time series secondary data 2014 to 2022 with capital utilization from the One-Stop Investment and Integrated Services Office (DPMPTSP), inflation and open employment rate from the Bank of Indonesia, and Gross Regional Domestic Product (GRDP) from the Central Statistics Agency (BPS). Data analysis techniques using multiple linear regression processed using ordinary least squares (OLS) by EViews12. The findings were as follows: 1). Capital utilization is positively and significantly impacted by the stagflation trap of gross regional domestic product (GRDP). 2). Capital utilization positive effects from the Stagflation trap of inflation, although the effect is insignificant. 3). The open unemployment rate's Stagflation trap has a positive and significant effect on capital utilization. 4). The macroeconomic stagflation trap, which is represented by the gross regional domestic product (GRDP), inflation rate, and open unemployment rate, has a substantial impact on capital utilization simultaneously. This study's findings are statistically in line with previous findings and theoretical literature.
HOW TO GREEN PRODUCT AND ETHICAL LIVING FOR ZILENIAL GENERATION LADYNABILITY IN SURABAYA CITY ? Nur Jannah; Yurilla Endah Muliatie
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.111

Abstract

The purpose of this study was to analyze green products, ethical living of sanitary napkins for the zillennial generation and the impact of using sanitary napkins when women of the zilenil generation buy environmentally friendly products. A descriptive qualitative research approach using the case study method. Data collection techniques through interviews, observation and documentation using 3 informants. Based on the results of the research, it shows that not all Green products in sanitary napkins in the era of the Zillennial generation can be consumed and Ethical living in the life of the Zillennial Generation is still lacking and there is a need for education about environmental hazards, good green products will provide good environmental value . The application of green products and also green marketing in running a business has proven to have an impact on competitive advantage and also on the surrounding business environment. With so many sanitary napkin products, it is hoped that Zillennials will be more aware of, health and the surrounding environment are maintained and it is time for business people to produce green products and implement promotions among Zillennials in stages. 

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