Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN: 2809-655X (print) diterbitkan oleh LPPM AMIK Veteran Purwokerto. 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 Akuntansi, Ekonomi dan Manajemen Bisnis dapat dibaca, diunduh, disalin, didistribusikan, dicetak, dicari, atau ditautkan ke teks lengkap artikel ini, menyimpan artikel, menjelajah untuk pengindeksan, meneruskannya sebagai data ke perangkat lunak, atau menggunakannya untuk tujuan lain yang sah, tanpa hambatan finansial, hukum, atau teknis selain yang tidak dapat dipisahkan dari memperoleh akses ke internet itu sendiri. Adapun ruang lingkup nya adalah: 1. Ilmu Manajemen 2. Ilmu ekonomi 3. Manajemen Pemasaran 4. Manajemen Informatika Terapan 5. Manajemen Bisnis 6. Manajemen Informatika Terapan 7. Ekonomi Bisnis 8. Sistem Informasi Bisnis 9. Ilmu Komputer Bisnis
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<![CDATA[PENGARUH KUALITAS LAYANAN, RISIKO YANG DIRASAKAN, KEPERCAYAAN TERHADAP NIAT PERILAKU UNTUK MENGGUNAKAN APLIKASI BRIMO ]]>
<![CDATA[Fhaif Yusron Afdillah]]>;
<![CDATA[Mahmud Mahmud]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.872
<![CDATA[The purpose of the research was to determine the effect of service quality, perceived risk and trust on customers' interest in using the BRIMO application. This study uses a quantitative research design. Data obtained from distributing online questionnaires with Google Form. The sampling technique used is a purposive sampling technique. The number of samples used amounted to 100 respondents. In this study several tests were carried out such as validity tests, reliability tests, classic assumption tests, t-tests and F-tests with a significance value of 0.05. The results of the study prove that partially, the variables of service quality and trust have a positive effect on the intention to use the application, while perceived risk has a negative effect on the intention to use the application.]]>
<![CDATA[PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Feriza Lucia Islammiyah]]>;
<![CDATA[Indiari Afnawati]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.880
<![CDATA[Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of financial reporting in accounting, hence it is called the dominant accounting principle. Conventions such as conservatism are taken into account in financial and accounting reports because business activities are constrained by tension factors. The formulation of the problem and the purpose of this research is to see how the effect of conflict of interest on accounting conservatism. The approach used in this study is a qualitative approach to literature review analysis. This data collection stage is carried out by creating an extraction formula that contains the metadata that the researcher obtained from several journal articles that have been collected and selecting items that are appropriate to the research topic regarding the analysis of the effect of conflicts of interest on accounting conservatism. The results of the research show that conflict of interest has no effect on accounting conservatism. This shows that the size of the conflict that occurs between creditors and investors regarding dividend policy will not affect the application of conservatism in the accounting for preparing the company's financial statements. The level of financial distress has a negative effect on accounting conservatism. This indicates that the higher the level of financial distress, the lower the application of accounting conservatism in the preparation of financial statements. Based on research conducted by analyzing several articles that have a topic related to the selected keywords. Some of the articles reviewed can draw conclusions that can discuss how the effect of conflicts of interest on accounting conservatism.]]>
<![CDATA[ANALISIS PENGARUH KOMPENSASI TERHADAP MANAJEMEN LABA ]]>
<![CDATA[April Dwi Wulandari]]>;
<![CDATA[Nur Syndah Apriliani]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.881
<![CDATA[Compensation is all income in the form of money, goods directly or indirectly received by employees in return for services provided to the company. The purpose of this study was to examine the effect of compensation on earnings management. This research uses quantitative research through literature study by understanding and studying theories from various literatures related to the research. The data collection technique in this study uses a literature study by reviewing books, literature, scientific journals and previous research that has a relationship with the problems in the research. The results of this study indicate that compensation has no effect on earnings management.]]>
<![CDATA[PENGARUH STOCK SPLIT, DIVIDEN PER SHARE, DAN EARNING PER SHARE TERHADAP HARGA SAHAM: Studi Kasus Pada Perusahaan Perbankan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2021 ]]>
<![CDATA[Samudra Pandu Fortuna]]>;
<![CDATA[Siti Mundiroh]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.888
<![CDATA[This research is a quantitative research with a descriptive method, the data used is secondary data in the form of financial statements containing numbers then tested and describe or provide an overview of the results. This study aims to analyze and obtain empirical evidence of the effect of stock splits, dividends per share, and earnings per share on share prices in state-owned banking companies listed on the Indonesia Stock Exchange in 2014-2021. The population used in this study is state-owned banking companies listed on the Indonesia Stock Exchange in 2014-2021, totaling 4 companies. The selection of samples in this study used purposive sampling techniques, so that the number of companies was 4 with years of research for 8 years, the total research data obtained was 32. The data analysis technique used is panel data regression using the help of Eviews software version 9. The test results show that the variables stock split, dividend per share (dps), and earnings per share (eps) affect the stock price.]]>
<![CDATA[ANALISA KEBIJAKAN PEMERINTAH TERKAIT ANCAMAN PENGANGGURAN PASCA KENAIKAN INFLASI KOTA TANJUNGPINANG ]]>
<![CDATA[Hery Haryanto]]>;
<![CDATA[Benedicte Hartono]]>;
<![CDATA[Carol Carol]]>;
<![CDATA[Desi Pratama]]>;
<![CDATA[Shirlyn Shirlyn]]>;
<![CDATA[Winky Winky]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.890
<![CDATA[This article aims to analyze problems one of the cities in Indonesia namely Tanjungpinang, how many unemployed people, how to reduce and how much the impact of inflation affects the city. The research method are combined research methods qualitative and quantitative. The results obtained from the data obtained by the author. In 2022, Tanjungpinang has movement figures that reach 6,000 (six thousand) people. From the inflation data in Tanjungpinang City 2022, there is an increase.]]>
<![CDATA[ANALISA KEBIJAKAN PEMERINTAH KOTA BATAM TERKAIT ANCAMAN PENGANGGURAN PASCA KENAIKAN INFLASI ]]>
<![CDATA[Winna Angelina]]>;
<![CDATA[Nicholas Sunaidi]]>;
<![CDATA[Vina Sonata]]>;
<![CDATA[Jackson Jackson]]>;
<![CDATA[Jason Jason]]>;
<![CDATA[Hery Haryanto]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.891
<![CDATA[The inflation and the unemployment rate can be used as benchmarks for whether a region's economy is good or bad. This study aims to analyze how the government's policies related to the threat of unemployment after rising inflation. The object used in this study is Batam City and analyzed using secondary data from 2017 – 2022 obtained from BPS and other supporting sources. From the results of this analysis, it is known that the unemployment rate in Batam City has been handled quite well due to a decrease although overall it is still high. Meanwhile, the inflation rate in Batam City is also in the good category and can still be controlled. Therefore, it can be concluded that the inflation rate can affect the rise and fall of the unemployment rate accompanied by certain other factors.]]>
<![CDATA[PENGARUH MANAJEMEN WAKTU TERHADAP KINERJA KARYAWAN KANTOR OTORITAS BANDAR UDARA WILAYAH I SOEKARNO-HATTA JAKARTA ]]>
<![CDATA[Apri Anggara Putra]]>;
<![CDATA[Teguh Ariebowo]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.916
<![CDATA[This study aims at partially determining the influence of time management on the work perfomance of airport authority office employees in Soekarno-Hatta International Airport. The research was conducted using a quantitative approach which the data collection technique was administered through questionnaires. This study sampled, as many as 100 respondents as the airport authority office employees Soekarno-Hatta. Based on the conducted survey, the result of T-test with ANOVA analysis on time management for employee’s work efficiency is 2.406 > 1.987 with significant value less than 0.05. These results indicate that time management had a positive although it was not too significantly affecting on employee performance at the Soekarno-Hatta Region I Airport Authority Office. According to the author's analysis, this is because the items presented in the questionnaire do not mention the use of technology since the author assumed that technology development allows workers to do several tasks at once]]>
<![CDATA[PENGARUH KEDISIPLINAN DAN KETERAMPILAN TERHADAP KINERJA KARYAWAN ADMINISTRASI KOMUNIKASI DI BANDAR UDARA HALIM PERDANAKUSUMA ]]>
<![CDATA[Immanuel Edgar Partoguan]]>;
<![CDATA[Hodi Hodi]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.930
<![CDATA[One of the essential considerations in the aviation industry is the airport's air transportation system. Every employee involved in airport operations must correctly complete each division's tasks. If the employees cooperate well, this implementation will be successful. The purpose of this study is to ascertain how discipline and expertise affect the performance of airport communications administration staff. Sampling using a purposive sampling technique. The research data was obtained by distributing employee discipline, skills and performance questionnaires to 40 respondents. The data analysis technique used is multiple linear regression using the IBM SPSS Statistics 25 application. The results showed that discipline and skill combined contributed to employee performance by 84.2% and that the remaining 15.8% of employee performance was influenced by other factors not examined in this study.]]>
<![CDATA[ANALISIS BIAYA DIFERENSIAL PER JENIS PRODUK DALAM UPAYA MENGOPTIMALKAN LABA PERUSAHAAN PADA PT. SISPUM SARANA GRAHA ]]>
<![CDATA[Siska Yulia Weny]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.985
<![CDATA[The cause of the emergence of profit or loss from an entity requires the ability to analyze objects that generate profit or loss in a certain period. The object in question can be the type of product, the product itself, production activities, and organizational performance within the company. The purpose of this study is to analyze the role of differential costs per product type in an effort to optimize company profits. The methods used in this research are quantitative and qualitative methods. The result of this research is the analysis of profitability by type of product shows that even though there are symptoms of a decline in sales, the product (PF) is able to provide the third segment margin. Segment margin by product shows the product's ability to provide profit. If the segment margin is large, it means that the product is able to provide a large profit and vice versa, if the product is only able to provide a small profit, it means that the segment margin is small. Therefore. product (PF) is a product that is considered profitable. So this product needs to be maintained.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, PERTUMBUHAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI GOING CONCERN ]]>
<![CDATA[Salsabila Katarin Puspamarta]]>;
<![CDATA[Siti Mundiroh]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.1030
<![CDATA[This study aims to prove empirically the effect of ownership structure, company’s growth, and opinion prior year on the acceptance of going concern opinion. This research was conducted on basic materials sector listed on Indonesia Stock Exchange from 2017-2021 period. Data used is logistic regression. The sample selection was carried out using the purposive sampling method from secondary data in the form a financial statements and found as many as 16 sample companies with a total of 5 years of observations, so the total sample in this study was 80 observational data. Based on the test results, it was found that ownership structure, company’s growth, and opinion prior year have a simultaneous effect of opinion year on acceptance of going concern opinion. Partially, this study proves the influence of opinion prior year on acceptance of going concern opinion. Meanwhile, institusional ownership, managerial ownership, and company’s growth partially have no effect on the acceptance of going concern opinion.]]>
