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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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PENGARUH PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI (TPP), MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN (BKPP) KOTA SEMARANG Putri Elviana; Artha Febriana
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 (303.722 KB) | DOI: 10.55606/jaem.v1i1.140

Abstract

This study was conducted to analyze and prove the effect of providing additional employee income (TPP), work motivation and work environment at BKPP Semarang City with a population of 78 employees. In this study, the sampling method used was census. The data collection technique in this study used a questionnaire given to the respondents while the data analysis technique used was multiple regression analysis. The results of this study state that TPP has a positive and insignificant effect on employee performance, motivation has a negative and insignificant effect, while the work environment has a positive and significant effect on employee performance.
PENGARUH GREEN BRAND IMAGE, GREEN PERCEIVED VALUE, GREEN AWARENESS DAN GREEN KNOWLEDGE TERHADAP KEPUTUSAN PEMBELIAN Tiara Apriliani; Diana Aqmala
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 (335.399 KB) | DOI: 10.55606/jaem.v1i1.141

Abstract

The purpose of green marketing is to see that there is a concern for the environment, not merely seeing profit as the only goal. This study aims to find out the effect of green brand image, green perception value, green awareness, and green knowledge on purchasing decisions. The sample used was 105 users of The Body Shop. The method of data analysis used multiple linear regression and used SPSS analysis tools. The results show that green brand image, green perception value, green awareness, and green knowledge have a positive effect on purchasing decisions.
INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UMKM KASUR IBU NUNUNG DI CIKAMPEK Puput Nuramaliah; Salsa Nur Supiyanti; Tiar Lina Situngkir
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 (290.374 KB) | DOI: 10.55606/jaem.v2i1.156

Abstract

This study has the aim of understanding and knowing how to calculate the cost of goods manufactured using the process costing method in Mrs. Nunung's mattress business in the Karawang district. The method used in this research is a case study with direct field observations and interviews with the business owner, Mrs. Nunung. The results of the research that have been carried out show that the production costs incurred for the September 2021 period amounted to IDR 62,3766,000 consisting of raw material costs IDR 55,016,000, auxiliary material costs IDR 2,180,000, labor costs IDR 4,680,000, and factory overhead costs IDR 500,000. The production cost added to each unit of mattress is IDR 121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of IDR 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is IDR 78,000,000.
PERHITUNGAN HARGA POKOK SEBAGAI DASAR PENETAPAN HARGA JUAL JASA SEWA PAMERAN PADA PT. Ad – HOUSE PRIMACIPTA Sumardi Sumardi; Nadya Sukma
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 (285.386 KB) | DOI: 10.55606/jaem.v2i1.157

Abstract

Tujuan penelitian ini adalah untuk memahami dan menganalisis perhitungan harga pokok sebagai dasar penetapan harga jual jasa sewa pameran sehingga dapat mengevaluasi seluruh keputusan yang diambil berkenaan dengan harga jual jasa pameran yang selama ini ditentukan. Dari penelitian dapat diambil kesimpulan bahwa perhitungan harga pokok pemeran dilakukan oleh PT. Ad-House menggunakan direct cost, yaitu dengan menghitung biaya operasional yang dikeluarkan untuk satu kali event pameran yang terdiri dari biaya sewa ruang pameran, serta biaya fasilitas sambungan listrik dan telepon, biaya promosi, biaya perizinan produksi, biaya operasi project dan biaya tak terduga. Sedangkan harga pokok penjualan dihitung berdasarkan jumlah biaya sewa ruangan, biaya sambungan listrik dan telepon serta biaya promosi yang dibebankan berdasarkan prosentase dari jumlah biaya tersebut. Sedangkan dasar utama penentuan harga jual jasa sewa pameran pada PT. Ad – House Primacipta adalah metode Cost Plus Pricing, yaitu penentuan harga jual jasa sewa pameran berdasarkan biaya sewa ruangan pameran, biaya sambungan listrik dan telepon, kemudian ditambah dengan prosentase biaya promosi di tetapkan, kemudian ditambah dengan margin laba yang diharapkan sehingga didapatkan harga jual.
EVALUASI AUDIT OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS KEGIATAN PENJUALAN KARTU PRABAYAR IM3 PADA PT. INDOSAT TBK Merintan Berliana Simbolon; Margo Pratomo
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 (255.833 KB) | DOI: 10.55606/jaem.v2i1.158

Abstract

Pada umumnya setiap perusahaan mempunyai tujuan untuk mendapatkan keuntungan yang maksimal dan berusaha mempertahankan dalam jangka waktu yang lama. Penelitian ini bertujuan untuk mengetahui hasil audit operasional penjualan kartu prabayar IM3 ini berjalan secara efisien dan dan efektif. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi deskriptif dan metode penelitian deskriptif analis dengan pendekatan kualitatif dan kuantitatif. Polpulasi yang digunakan dalam penelitian ini adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual. Sampel yang digunakan adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual selama 2 tahun.
PENGARUH ONLINE CUSTOMER REVIEW , KEPERCAYAAN, DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN DENGAN MINAT BELI SEBAGAI VARIABEL INTERVENING (Studi terhadap Mahasiswa pengguna Platform Pasar Online) Lailatul Istiqomah; Usman Usman
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 (523.344 KB) | DOI: 10.55606/jaem.v1i1.163

Abstract

The marketplace is a platform that acts as an intermediary between sellers and buyers to carry out buying and selling transactions online. The marketplace also provides various product selections according to category, payment method, estimated delivery, and many other features. The purpose of this study is to find out how much influence the online customer review, trust, and risk perception have on purchasing decisions with buying interest as an intervening variable (study of students using online market platforms). The sample in this study amounted to 150 respondents using the purposive sampling technique. The data collection method used is by distributing online questionnaires via a google form. The type of research method used is quantitative. The data analysis technique used is the structural equation of modeling (SEM). The results of this study indicate that: (1) Online Customer Review has a significant and positive effect on Purchase Interest; (2) Trust has a significant and positive effect on Purchase Interest; (3) Risk Perception does not influence Purchase Interest; (4) Online Customer Review has a significant and positive effect on Purchase Decisions; (5) Trust has a significant and positive effect on Purchase Decisions; (6) Risk Perception has a significant and negative effect on Purchase Decisions; and (7) Buying interest has a significant and positive effect on Purchase Decisions.
PENGARUH EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN MARINA HAND AND BODY LOTION DI SEMARANG Tri Novi Yani; Imam Nuryanto
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 (269.694 KB) | DOI: 10.55606/jaem.v1i1.164

Abstract

There are several factors that influence purchasing decisions, namely brand equity and consist of brand awareness, brand association, perceived quality and brand loyalty. The object of this research is Marina hand and body lotion based on the Top brand index in 2014-2018, Marina hand and body lotion are the only hand and body brands that are always increasing. The purpose of this research was to analyze the influence of brand awareness, brand association, perceived quality and brand loyalty on purchasing decisions. The population in this research were consumers who had bought and used Marina hand and body lotion which was domiciled in Semarang and 17 years old. The sample used was 104 respondents. sampling technique by purposive sampling. The type of data used is primary data, the data collection method used a questionnaire and the analysis technique used is multiple linear regression. The results of the analysis show that brand equity: brand awareness, brand association, perceived quality and brand loyalty have a positive and significant influence on purchasing decisions.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (Studi Kasus pada Usaha Kasur Ibu Nunung Kabupaten Karawang) Rahmah Novia; Nisa Fuji Budiarti; Maulida Naba Samawati
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 (279.348 KB) | DOI: 10.55606/jaem.v2i1.165

Abstract

This study aims to understand and find out how to calculate the cost of production using the process costing method in the mattress business of Mrs. Nunung in the Karawang district. The method used in this research is a case study by making direct observations to the place of business and conducting interviews with the business owner, Mrs. Nunung. The results of the research that the researcher has done show that the production costs that arise in the September 2021 period are Rp. 62,3766,000 consisting of raw material costs of Rp. 55,016,000, the cost of auxiliary materials of Rp. 2,180,000, labor costs of Rp. 4,680,000 and factory overhead costs of Rp. IDR 500,000. The production cost added to each unit of mattress is Rp.121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of Rp. 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is Rp. 78,000,000.
PENGARUH STRATEGI PEMASARAN TERHADAP MINAT BERKUNJUNG PADA DUNGUS FOREST PARK DI MADIUN Aprizeila Rizky Geraldine; Rizal Ula Ananta Fauzi; Apriyanti Apriyanti
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 (322.936 KB) | DOI: 10.55606/jaem.v2i1.168

Abstract

This purpose of this reserch was to determine: (1) The effect of the product on interest in visiting Dungus Forest Park in Madiun. (2) The influence of place on interest in visiting Dungus Forest Park in Madiun. (3) The effect of price on interest in visiting Dungus Forest Park in Madiun. (4) The effect of promotion on interest in visiting Dungus Forest Park in Madiun. (5) The effect of product, place, price, and promotion on interest in visiting Dungus Forest Park in Madiun. The method in this study uses quantitative methods. The data collection method uses questionnaires, interviews, observations, and documentation. Meanwhile, the data analysis used descriptive statistical analysis, data instrument test, classical assumption test, multiple regression line analysis, and multiple determinant coefficient (R2). The results showed that: (1) There was a significant effect of the product on interest in visiting the Dungus Forest Park in Madiun. (2) There is a significant influence of place on interest in visiting Dungus Forest Park in Madiun. (3) There is a significant effect of price on interest in visiting Dungus Forest Park in Madiun. (4) There is a significant effect of promotion on interest in visiting Dungus Forest Park in Madiun. (5) There is a significant effect of product, place, price, and promotion on interest in visiting Dungus Forest Park in Madiun.
DETERMINAN STRUKTUR MODAL SERTA DAMPAKNYA PADA NILAI PERUSAHAAN MAKANAN DAN MINUMAN Amri Amrulloh; Ambar Widati
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 (438.066 KB) | DOI: 10.55606/jaem.v2i1.171

Abstract

The company will continue to improve its fundamentals to increase investor interest in investing. With a company that is engaged in providing basic human needs, namely food and beverages, investors are considered to be interested in the market that continues to grow in the industry. This research aims to examine the direct and indirect effect on firm size, profitability on firm value through mediation of capital structure in manufacturing food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016–2020 period using purposive sampling method. There are 13 manufacturing companieson food and beverage industry selected as samples. The analytical method used is path analysis using the SmartPLS version 3.0 software program. From the results of this research it can be concluded that firm size has a significant effect on capital structure, profitability has no significant effect on capital structure, firm size has no significant effect on firm value, profitability has a significant effect on firm value, capital structure has a significant effect on firm value, firm size has an effect significant effect on firm value through capital structure mediation, profitability has no significant effect on firm value through capital structure mediation. However, companies will continue to compete to increase the firm value to increase investor interest in investing by paying attention to the variables contained in the financial statements.

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