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Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Amik Veteran Purwokerto
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaem.v2i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 120 Documents
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DAMPAK MOTIVASI KERJA, DISIPLIN KERJA, KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DI PT CAHAYA SURYA EKSPRESS Reza Wahyu Firmansah; Wahyu Eko Pujianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1037

Abstract

This study aims to determine the test results of the influence of Motivation, Dicipline, Leadership on Kinerja Karyawan di PT Cahaya Surya Ekspress. The research method used is the associative method with a quantitative approach using the Statiscial Program for Social Science (SPSS) 25 analysis tool to measure the results of Motivation, Dicipline, Leadership, as the independent variable, Kinerja Karyawan as the dependent variable. This study uses the sampling technique used, namely purposive sampling with 46 respondents staff PT Cahaya Surya Ekspress. The results of this study indicate that the influence of Motivation, Dicipline, Leadership has a significant effect on Kinerja Karyawan.
PENINGKATAN PROFITABILITAS BANK SWASTA NASIONAL MELALUI BAD KREDIT SEBAGAI MEDIASI Devi anggraeni; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1072

Abstract

This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.
IOS (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL UTAMA PENINGKATAN NILAI PERUSAHAAN Farros Abyan Al Malik; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1171

Abstract

This study aims to see the influence of Good Corporate Governance (GCG) which is proxied by the Independent Board of Commissioners (DKI), Return on Equity (ROE), Investment Opportunity Set (IOS) which is proxied by the Market to Book Value of Equity (MBVE). to Corporate Value (PBV). The object of this research is 154 secondary data from the Indonesian Stock Exchange (IDX), but there are only 143 data because the normality of the data does not reach 0.05. The method of data analysis in this study is descriptive analysis, data normality test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the GCG variable proxied by the Independent Board of Commissioners has no significant effect on PBV, the ROE variable has no significant effect on PBV, the IOS variable has a significant positive effect on PBV.
ANALISIS DETERMINAN KEMISKINAN DI PROVINSI SUMATERA UTARA Bernadeth YP Simangunsong; Charitin Devi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1226

Abstract

The purpose of this research is to gain knowledge and information about the factors that influence poverty in North Sumatra Province. This research is a quantitative study with a total sample of 21 observation periods from 2002 to 2022. The data analysis method uses multiple linear regression analysis. This study shows that there is a negative and significant effect of the education budget on poverty with a probability value of 0.0004 <0.05. While unemployment and inflation have no significant effect on poverty in North Sumatra Province. With a coefficient of determination of 71.66% which gives an interpretation that the variation in the independent variables can explain the dependent variable strongly. The results of further research also provide the conclusion that simultaneously the variables of the education budget, unemployment and inflation have a significant effect on poverty in North Sumatra Province.
FAKTOR YANG MEMPENGARUHI NIAT MENGGUNAKAN APLIKASI BELANJA SELULER DI KALANGAN GENERASI X: PENDEKATAN DENGAN APLIKASI UTAUT Rafnelly Rafki; Rinda Lestari; Nofriadi Nofriadi; Yolanda Oktarina; Nova Mustika
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1425

Abstract

Currently, the development of digital technology has an influence on all human lives, including shopping problems, namely online shopping applications. A lot of research has been done to study it, but there hasn't been much study of the factors that influence the intention to use online apps in generation X. So the purpose of this study is to study the factors that influence the intention to use mobile shopping applications among generation x, using the UTAUT application approach The method used is the UTAUT Model (Unified Theory of Acceptance and Use of Technology), the Integrated Theory of Acceptance and Use of Technology. The UTAUT model is used to be applied to the context of mobile shopping application use among Generation X. This research is a survey research using questionnaires as a data collection instrument. The sample is the Generation X Group who use smartphones and often do online shopping transactions. What influences a person's intention in the use of technology, it turns out to be between: 1) perception of ease of use, 2). perception of usefulness, 3). subjective norms, and 4). perception of quality. What influences a person's intention in the use of technology, it turns out to be between: 1) perception of ease of use, 2). perception of usefulness, 3). security, and 4). l. It can be concluded that the most significant factors in influencing the intention to use mobile shopping apps among Generation X are in terms of ease of use. This can be the basis for designing more effective marketing and promotion strategies for mobile shopping application service providers, and can help increase user satisfaction and strengthen consumer loyalty.
ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA Josephine Kurniawati Tjahjono; Renna Magdalena
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1453

Abstract

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Setianingsih Setianingsih; Yulianto Yulianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1611

Abstract

This study aims to examine the factors influencing voluntary disclosure in the annual reports of companies listed on the Jakarta Islamic Index. The variables studied are profitability, liquidity, and company size. Previous research on voluntary disclosure has been conducted, but the results have been varied and inconsistent. The research method used is quantitative with panel data regression analysis. The data used consists of annual financial reports of companies from the period 2012-2021 obtained from the official website www.idx.co.id and company websites. The results of the study indicate that the variables profitability and liquidity, partially, do not have a significant effect on voluntary disclosure, while company size, partially, has a significant effect on voluntary disclosure. Simultaneous testing results show that profitability, liquidity, and company size have a significant effect on voluntary disclosure.
PERAMALAN JUMLAH RUMAH TIDAK LAYAK HUNI (RTLH) GUNA MENGATASI KEMISKINAN DI DAERAH ISTIMEWA YOGYAKARTA Arzeti Fadhila Prabasari; Cici Jesica; Farah Kurnia Arsandha; Nisa Kusumawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1612

Abstract

Indonesia is a developing country that still has many social problems. The problem that arises in this case is the inability of the community to have a home as a comfortable place to live. At its peak in 2003 there was a backlog (inability to provide housing) of 5.93 million housing units. The purpose of this analysis is to predict the number of uninhabitable houses (RTLH) to overcome poverty in the Special Region of Yogyakarta using the Arima model. The data used is secondary data in the form of uninhabitable house data in the Special Province of Yogyakarta from 2009 to 2023. The method used is a quantitative method in the form of forecasting tests on the ARIMA (Autoregressive Integrated Moving Average) model with the help of Eviews 12 software. The results of the analysis state that in the next 10 years the number of uninhabitable houses will tend to decrease significantly so that in 2033 there will still be 85 uninhabitable housing units and will be able to become the basis for overcoming poverty in the Province of the Special Region of Yogyakarta.
SURABAYA-SMART SUSTAINABLE TOURISM: KONSEP SMART TOURISM TERINTEGRASI DENGAN STRATEGI DEEP PENTAHELIX SEBAGAI LANDASAN PENGEMBANGAN POTENSI PARIWISATA DI SURABAYA Anik Kurnia Ningsih; Jaka Nugraha
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1622

Abstract

The Covid-19 pandemic has had a negative impact on all aspects of the economy, especially tourism. One of the affected areas is Surabaya. Surabaya has tourism potential which is very potential to be developed and become the government's attention. With Surabaya's tourism potential being quite large, the contribution of the tourism sector to Regional Revenue has not been maximized. Based on these problems, a solution is needed to overcome economic problems in the Surabaya tourism sector. The purpose of writing this paper is to describe the Surabaya-Smart Sustainable Tourism concept, development targets, SWOT analysis, the role of the deep pentahelix, SWOT analysis, and financial projections. The research method used is a literature study with a descriptive writing method and a qualitative approach. From this writing it is known that Surabaya-Smart Sustainable Tourism is a smart Surabaya tourism development concept that involves all elements of the deep pentahelix. Development targets using SMART analysis and contribution to SDGs, industrial revolution 4.0, and society 5.0, deep pentahelix has a very important role for concepts, SWOT analysis and financial projections show results that are feasible to implement.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MELAKUKAN MERGER STUDI KASUS PT MITRA KELUARGA KARYASEHAT TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Rani Rani; Hesti Setiorini
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1638

Abstract

This study intends to objectively find out if PT. Mitra Keluarga Karyasehat’s financial performance before and after the merger differed. Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Net Profit Margin (NPM), Return on Asset (ROA), and Earning per Share (EPS) are indicators of financial performance. Secondary data are used as part of the data collection process. It covers the years 2016 through 2021. This study is descriptive-quantitative. The analysis of the statistical test, Normality test, and  the paired-sample t-test, were the analytical techniques employed in this work.  The study found that PT Mitra Keluarga Karyasehat Tbk’s fnancial performance is strong. The Current Ratio (CR), (2-tailed) is found to be 0.048 0.05 using the paired-sample t-test, indicating that there was a difference between the Current Ratio before and after the merger. However, there is no difference for the metrics Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Net Profit Margin (NPM), Return on Asset (ROA), and Earning per Share (EPS) Using a paired-sample t-test, no difference was found.

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