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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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ANALISIS PELAKSANAAN PENGELOLAAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPN DAN PPh PASAL 22 WAJIB PUNGUT BUMN PADA PERUM PERUMNAS KANTOR PUSAT Gatot Hery Djatmika; Putu Tirta Sari Ningsih; Erent Dany Pratama; Yohanes Bowo Widodo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.856 KB) | DOI: 10.55606/jaem.v1i1.82

Abstract

This study aims to determine the process of applying collection, depositing, reporting value added tax and income tax article 22 compulsory collection, and tax compliance Perum Perumnas. In this study the dependent variable used is PMK-136 /PMK.03 / 2012, PMK-37 / PMK.03 / 2015, and UU KUP No. 16 of 2009, while the independent variable in this study is the Obligatory Value Added Tax Collection, Article 22 Income Tax and Tax Compliance. This study uses descriptive qualitative research methods and the data used in the form of secondary data is a report on the Period of Value Added Tax Collection and Notification of Income Tax Article 22 during January to December 2018. The population in this study is Perumnas Corporation engaged in real estate owned by a State-Owned Enterprise. And using information from 3 people from Perum Perumnas to dig up information and data related to taxation at Perum Perumnas, using unstructured interviews, documentation, and literature studies. Data analysis techniques begin by revealing events or facts, circumstances, phenomena, variables and circumstances that occur when the study takes place by presenting what actuallyhappened. The results of this study indicate that in general the process of applying collection, depositing, reporting on Value Added Tax and Income Tax Article 22 Mandatory Collection is in accordance with PMK-136 / PMK.03 / 2012 and PMK-37 / PMK.03 / 2015, and can it was concluded that Perum Perumnas was obedient in carrying out its tax obligations in accordance with the general tax provisions Law No. 16 of 2009.
PENGARUH PENGETAHUAN PAJAK DAN TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA KELURAHAN BEKASI JAYA Gatot Hery Djatmika; Budi Harsono; Rosidah Rosidah; Yohanes Bowo Widodo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.254 KB) | DOI: 10.55606/jaem.v1i2.84

Abstract

This study aims to examine and analyze the influence of tax knowledge and income levels on taxpayer compliance in paying motor vehicle taxes in the area of Bekasi Jaya, East Bekasi. The data was collected through questionnaires and conducted on 100 respondents residing in the area of Bekasi Jaya Urban Village, East Bekasi. Data analysis in this study using SPSS version 22. The analysis technique used is multiple regression analysis with the least squares equation and hypothesis test using t-statistics to test the partial regression coefficient with level of significance 5%. In addition, the validity test, reliability test, and classic assumption test include normality test, multicollinearity test, and heteroscedasticity test. The results showed that: (1) There is a positive and significant influence between tax knowledge with taxpayer compliance t value> t table (6,709> 1,66) and significance <0,05 (0,000 <0,05), Ho is rejected. (2) There is a significant positive influence between income level with taxpayer compliance, t count> t table (6,917>1,66) and significance <0,05 (0,000 <0,05), Ho is rejected. Based on the results of research are not found variables that deviate from the classical assumption, it shows that the available data have been qualified to use multiple linear regression equation model. From the results of research indicates that taxpayer compliance and income level have a positive effect on taxpayer compliance. The predictive ability of both variables on taxpayer compliance is 70.1%.
GAJI DAN DISIPLIN KERJA SEBAGAI VARIABEL YANG MEMPENGARUHI KINERJA PEGAWAI (Studi Kasus pada Dinas Lingkungan Hidup Kota Mojokerto) Kasnowo Kasnowo; Syahrul Badri
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.609 KB) | DOI: 10.55606/jaem.v1i2.86

Abstract

The success of an organization is strongly influenced by maximum employee performance. Every organization must try to achieve the company’s goals optimally, in improving the performance of employess there are many ways that can be done by the organization such as improving discipline, paying attention to employee salaries and others. The design of this study is descriptive using a quantitative approach. The variables of this study are salary and work discipline as independent variables and performance as the dependent variable. The sample was taken by using the saturated sample technique as many as 80 respondents. Data was taken using a questionnaire instrument and tested with multiple linear tests. The value of R Square, amounting to 0.595 which means that the independent variable in this case the salary and work discipline explains the variation of the dependent variable that is the performance of the Mojokerto City Department of Environment employees at 59,9% and the remaining 40,5% is explained by other variables not examined in this research.
KINERJA KARYAWAN DAN FAKTOR-FAKTOR DETERMINANNYA Ika Khoirul Islamiyah; Aprih Santoso; Nirsetyo Wahdi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.973 KB) | DOI: 10.55606/jaem.v1i2.89

Abstract

The problem in this research is the employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang was not able to achieve the target set by PT Wiraswasta Gemilang Indonesia Cab. Semarang and this study aims to analyze the variables of leadership style, work environment, work stress and workload on the performance of employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang. The population in this study were all employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang, totaling 68 employees, while the sampling technique used is the census technique and the analytical tool used in this study is multiple linear regression. The results showed that the variables of leadership style, work environment, work stress and workload had an effect on the performance of employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang.
PERAN MEDIASI KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA PELANGGAN MARKETPLACE TOKOPEDIA Nirsetyo Wahdi; Aprih Santoso
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.625 KB) | DOI: 10.55606/jaem.v1i2.90

Abstract

The object of this research is a well-known marketplace, namely Tokopedia, with limited respondents in the city of Semarang. This research aims to determine the role of customer satisfaction as a mediating variable in influencing customer loyalty. The research sample was obtained as many as 100 respondents using a sampling technique, namely purposive sampling, namely the technique of determining the sample with certain considerations or criteria. The data analysis technique used multiple linear regression with mediating or intervening effects. The results showed that there was a significant effect of product quality, service quality and trust partially on customer satisfaction, there was a significant effect of product quality, service quality, trust and customer satisfaction partially on customer loyalty. The results of the first mediating effect found that customer satisfaction was able to mediate the effect of product quality on customer loyalty. the direct influence value is 0.16 < the indirect effect is 0.18. The results of the second mediating effect found that customer satisfaction was able to mediate the effect of service quality on customer loyalty. the direct influence value is 0.16 < the indirect effect is 0.17. The results of the second mediation effect obtained that customer satisfaction was not able to mediate the effect of trust on customer loyalty. the direct influence value is 0.22 > the indirect effect is 0.09.
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PASAR DI KABUPATEN SLEMAN TAHUN 2016 – 2019 (Studi Kasus : Dinas Perindustrian dan Perdagangan Kabupaten Sleman) Sutarni Sutarni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.325 KB) | DOI: 10.55606/jaem.v1i3.91

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan retribusi pasar dalam meningkatkan retribusi daerah di Kabupaten Sleman pada tahun 2016-2019. Data yang digunakan adalah data sekunder yang diperoleh dari Dinas Perindustrian dan perdagangan Kabupaten Sleman. Berdasarkan hasil pengelolaan data menunjukkan bahwa perkembangan retribusi pasar di Kabupaten Sleman pada tahun 2016-2019 mengalami fluktuasi dan cenderung menurun sampai tahun 2019 penurunan ini disebabkan oleh kurangnya petugas pemungutan retribusi pasar di Kabupaten Sleman, namun jika dilihat tingkat efektivitas penerimaan retribusi pasar di Kabupaten Sleman masuk dalam kategori efektif dengan rata-rata 96,03%. Kata Kunci: Efektivitas, Retribusi Pasar dan Retribusi Daerah
THE DYNAMICS OF INCOME INEQUALITY IN THE SOLO RAYA REGION, 2008-2020 Nanda Adhi Purusa; Miftachul Mujib; Joni Prayogi; Fahrein All Sandra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.341 KB) | DOI: 10.55606/jaem.v1i2.101

Abstract

This study examines the effect of growth of the manufacturing sector, the human development index, and inflation on income inequality in the Solo Raya Region in 2008-2020. This study used panel data analysis with six districts and one city member of the Solo Raya Region. The data analysis stage was a selection test of the estimation technique and the classical assumption test to produce the best panel data regression model with the SUR cross-section weight. The regression estimation shows that the growth of the manufacturing sector and inflation positively and significantly affect income inequality. The human development index shows a negative and significant impact on income inequality. This analysis indicates that the economic development process in the Solo Raya region is in line with the development stages based on Rostow's view. The positive relationship between growth in the manufacturing sector and income inequality shows similarities to Kuznets's hypothesis that income inequality will increase in the initial phase of economic growth.
PENGARUH REGULASI DAN KAPABILITAS PERUSAHAAN DALAM MENINGKATKAN KINERJA BISNIS AGEN GAS LPG 3KG DI KOTA MAKASSAR Kiki Resky Ramdhani Sucipto; Anhar Januar Malik
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.515 KB) | DOI: 10.55606/jaem.v1i2.102

Abstract

The purpose of this research to know the role of regulation, increasing the company’s capabilities to enhance the business performance of agencies LPG 3kg in the city of Makassar South Sulawesi. The research method used is descriptive method and verification. A source of data in this study us the primary and secondary data. The primary data is using the questionnaire census technique, and the are 40 respondents. Verification analysis in this research using the Partial Least Square (PLS) method with Smart PLS 2.0 software. The result of the research on the influence of regulation, and the company’s capabilities in improving business performance LPG gas Agent 3 kg, where the influence of regulation and corporate capability against influential business performance may of 0,911. The influence of regulation on government regulation of the most influential and dominant in the regulatory of the government and Pertamina with and average yield of 3,74 and the on the variables of common capabilities the most dominant dimensions is on human resource their influence to business performance. On a good company performance, the agents should follow applicable regulations and drafting capabilities the company appropriately and does comply the regulations from government and Pertamina, so that the company can grow especially performance expected in the financial perspective the company the lowest compared to other dimensions that exist on this variable.
ANALISIS PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS PADA SAAT PANDEMI COVID-19 Stenly Jacobus Ferdinandus; Wellem Kaihatu
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.984 KB) | DOI: 10.55606/jaem.v1i2.107

Abstract

The COVID-19 pandemic that has occurred in Indonesia since the beginning of 2020 has become a serious problem for the Indonesian economy, including the consumer goods industry listed on the Indonesia Stock Exchange. Thus, the objectives of this study were (1) to determine the effect of using working capital on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. (2) to determine the effect of accounts receivable turnover on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. This study was a descriptive research by testing the hypothesis through a quantitative approach. The technique used to determine the number of samples was purposive sampling. Based on such technique, a sample of 9 consumer goods companies listed on the Indonesia Stock Exchange was obtained. This research employed primary data and secondary data. The analytical method used was regression on panel data analysis.Verificatively, the results of this study show that: (1) Working capital turnover has a positive and significant impact on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. (2) Accounts Receivable Turnover has an insignificant positive effect on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic.
TELISIK KOMPENSASI, MOTIVASI DAN LINGKUNGAN KERJA : BERPENGARUHKAH TERHADAP KINERJA KARYAWAN Aprih Santoso; Sari Wulandari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.923 KB) | DOI: 10.55606/jaem.v2i1.108

Abstract

This study aims to determine the effect of compensation, motivation, and work environment on the performance of employees of PT. Cahaya Agung Cemerlang (CAC) Godong Kab. Grobogan this study uses employee performance as the dependent variable and as an independent variable is compensation, motivation work environment. The population in this study were employees of sales at PT. Cahaya Agung Cemerlang (CAC) Godong Kab. Grobogan, the population in this study was 43 people. The sampling technique in this study uses saturated sampling (census) in which all members of the population are sampled. The analytical method used is multiple linear regression analysis. The results of this research show that Compensation, Motivation, and Work Environment affect the performance of employees of (CAC) Godong Kab. Grobogan.

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