JAMBU AIR : Journal of Accounting Management Business and International Research
JAMBU AIR: Journal of Accounting Management Business and International Research is receives rigorous research articles that have not been offered for publication elsewhere. JAMBU: Journal of Accounting Management and Business on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JAMBU AIR: Journal of Accounting Management Business and International Research accepts articles from Indonesia authors and other countries. JAMBU AIR: Journal of Accounting Management Business and International Research covered various research approaches, namely: quantitative, qualitative and mixed methods. JAMBU AIR: Journal of Accounting Management Business and International Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Management Accounting; Financial Accounting; Public Sector Accounting; Sharia Accounting; Accounting Information Technology; Auditing; Professional Ethics; Capital Market; Corporate Governance; Finance Management; Taxation; Banking; Cooperative and SMEs; Cooperative and SMEs Accounting; Management; Economic.
Articles
10 Documents
Search results for
, issue
"Vol 1, No 2 (2022): October 2022"
:
10 Documents
clear
<![CDATA[The Effect of Incentives and Work Satisfaction on Employee Loyalty in the New Normal Period ]]>
<![CDATA[Andhika Apta Putra Gama]]>;
<![CDATA[Bowo Santoso]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (290.999 KB)
|
DOI: 10.57235/jambu air.v1i2.71
<![CDATA[This study aims to see the effect of employee incentives and job satisfaction on employee loyalty in the new normal period after the Covid-19 pandemic takes place. This study used the object of study, namely the Amaris Hotel. The respondents in this study were all employees at the Amarism Hotel Surabaya with a total of 50 respondents who were processed using Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study show that incentives have an original sample value of 0.609 with a significance of 0.000 (0.05) which means that incentives have a positive and significant influence on employee loyalty. In addition, job satisfaction has an original sample value of 0.371 with a significance of 0.000 (0.05) which means that job satisfaction has a positive and significant influence on employee loyalty.]]>
<![CDATA[Product Quality, Brand Image and Brand Trust Towards Customer Satisfaction of Telkomsel SIM Card Users in Lubuklinggau City ]]>
<![CDATA[Sarifa Nurlael]]>;
<![CDATA[Ronal Aprianto]]>;
<![CDATA[Yulpa Rabeta]]>;
<![CDATA[Suwarno Suwarno]]>;
<![CDATA[Indrawati Mara Kesuma]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (335.954 KB)
|
DOI: 10.57235/jambu air.v1i2.13
<![CDATA[This study aims to determine the influence of product quality, brand image and brand trust on customer satisfaction of Telkomsel SIM card users in Lubuklinggau city. In this study, data collection was carried out by distributing questionnaires to 80 respondents of Telkomsel customers in Lubuklinggau city using the incidental sampling method to find out respondents' responses to existing variables. The analysis was carried out using the Structural Equation Modeling (SEM) method based on partial least squares (PLS). The results of the analysis show that product quality has a positive and significant effect on telkomsel sim customer satisfaction, brand image has a positive and significant effect on telkomsel sim customer satisfaction. And the brand trust variable has a positive and significant effect on the satisfaction of TelkomseI SIM card handling.]]>
<![CDATA[The Effect of the Increase in Population on the Unemployment Rate in Central Sulawesi Province Period 2018-2020 ]]>
<![CDATA[Alya Salsabila]]>;
<![CDATA[Naura Sultania Azaria]]>;
<![CDATA[Deris Desmawan]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (285.619 KB)
|
DOI: 10.57235/jambu air.v1i2.44
<![CDATA[The manufacture of the journal is intended to meet one of the task of economic development courses with the lecturer Deris Desmawan, SE, M.Si. This study attempts to test the relationship between increase in the number of people with unemployment in central sulawesi province 2018-2020 a period of years. This research using secondary data, data sourced from BPS (Badan Pusat Statistik) , and research before discuss on a subject of same. In this research using two variables in this research of improved the population and unemployment, Technique the analysis used is using the regression equation is and the descriptive statistics. Research findings show that the variable an increase in the population of the against the number of unemployment have ties a correlation in which very strong and in line. The results can be seen from significance and testing shows the testing of hypotheses satisfactory results positive and significant]]>
<![CDATA[Ecological Impact of Mangrove Forest Damage on Women's Economic Resources Based on Ecofeminism Theory in Youtefa Bay, Jayapura City ]]>
<![CDATA[Y. Flora Hosio]]>;
<![CDATA[Aquarista Aquarista]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (684.283 KB)
|
DOI: 10.57235/jambu air.v1i2.73
<![CDATA[Youtefa Bay in Jayapura City as a bay that is famous for its beautiful natural marine scenery has been designated as a Nature Tourism Park in accordance with the Decree of the Minister of Forestry Number: 714/Kpts-II/1996 with an area of 1,675 Ha. Research on the ecological impact of the Mangrove Forest Area in Youtefa Bay with data from the Forest Area Management Center (BPKH) Region X Papua, however, the mangrove forest cover has decreased with data from 1967-2008, which is 511.24 Ha, has decreased to 241.24 Ha. Which is a habitat for shellfish in the mangrove forest area as a livelihood for women in Youtefa Bay with the impact of environmental damage to the mangrove forest. The purpose of this study is related to the ecological impact of mangrove forests on shellfish resources based on the economy of women in Youtefa Bay, Jayapura City to (1) determine the extent of direct and indirect impacts of the effects of mangrove forest damage and plastic waste for women seeking shellfish as household income. (2) examine the Jayapura City Regional Regulation which favors the Youtefa Bay sea shellfish seekers as indigenous peoples related to the ecofeminism theory related to the improvement of mangrove forests by the government. The remote sensing method looks at the mangrove forest area of Youtefa Bay in 2022. The direct impact of damage to the mangrove forest and plastic waste in the Youtefa Bay area on the availability of shellfish is still available, while the search for shells in the mangrove forest has difficulties due to the presence of plastic waste stuck in the mangrove trees. washed away when it rains and damaged Youtefa Bay Mangrove Forest according to satellite imagery from the comparison of 2017 to 2022 by (-15%) in order to preserve the area again.]]>
<![CDATA[Analysis of the Effect of Economic Growth on Regional Inequality in Aceh Province in 2017 ]]>
<![CDATA[Ani Dela]]>;
<![CDATA[Amanda Amanda]]>;
<![CDATA[Deris Desmawan]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (335.07 KB)
|
DOI: 10.57235/jambu air.v1i2.45
<![CDATA[Making this journal aims to fulfill one of the tasks of the development economics course with lecturer Deris Desmawan, SE, M.Si. This study aims to examine the relationship between the effect of economic growth on regional inequality for the period 2017. This study uses secondary data, namely data sourced from BPS as well as previous studies that discuss the same topic. There are variable, namely economic growth and regional inequality. The results show the variable of economic growth on regional inequality has no significant full effect on regional inequality.]]>
<![CDATA[Inventory Control Analysis Using The Economic Order Quantity and Reorder Point Methods in Controlling Wheat Flour Raw Material Inventory at Ciki Bakery MSMEs ]]>
<![CDATA[Nisa Felinia Putri]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (265.657 KB)
|
DOI: 10.57235/jambu air.v1i2.63
<![CDATA[This study aims to determine the control of raw material inventory carried out by Ciki Bakery MSMEs and the comparison of the total cost of raw material inventory using the Ciki Bakery MSME policy with the Economic Order Quantity method. The data analysis method used in this study is qualitative with a descriptive approach. Data collection techniques with the method of literature study and direct observation. The results of the study found that the Economic Order Quantity method has optimal results compared to the method applied in MSMEs. This is evidenced by the frequency of bookings which have a considerable difference from 72 times to as many as 4 bookings during 1 year 2021. As well as less inventory costs, namely Rp. 291,000, the difference is Rp. 1,222,000 compared to the MSME method.]]>
<![CDATA[Human Resource Development in the Building ]]>
<![CDATA[Audi Quatro Thirtabrata]]>;
<![CDATA[Ardhian Rizki Windu Kencana]]>;
<![CDATA[Deris Desmawan]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (235.263 KB)
|
DOI: 10.57235/jambu air.v1i2.50
<![CDATA[Human capital is one of the important factors in economic development. With quality capital, economic performance is also believed to be better. The human resources of a nation, not physical capital or material resources, are the most determining factors for the character and speed of social and economic development of a nation concerned. UNDP's annual stubs consistently show that human development promotes economic growth and economic growth that does not pay attention to human development will not last long. In order to run positively and continue, it must be supported by government social policies that are pro-human (social) development. Economic growth is defined as a process by which the production capacity of the economic sautu increases all the time to generate income levels. Neo Classical Theory of Growth, this theory was developed by Solow and based on previous classical theories. The focus of the neo-classical theory regarding the stock of capital goods and its fascination with people's decisions to save or make investments. Harrod-Domar's theory was developed separately in the same period. Seeing the importance of investment in economic growth, because investment will increase the stock of capital goods, which allows increasing output. The source of domestic funds for investment purposes comes from the production section (national opinion). Economic development or the transformation of a traditional society into a modern society is a process of many dimensions. Rostow's analysis is based on the belief that economic growth will be created as a result of the emergence of fundamental changes not only in the pattern of economic activity but also in political life and social relations in a society and the state.]]>
<![CDATA[The Effect of Service Quality and Price on Consumer Satisfaction at the Coto Makasar Nusantara Restaurant, Wayame Village, Teluk Ambon District ]]>
<![CDATA[Musardi Musardi]]>;
<![CDATA[Merryll Pelamonia]]>;
<![CDATA[Fransisca Riconita Sinay]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (349.469 KB)
|
DOI: 10.57235/jambu air.v1i2.80
<![CDATA[This study aims to determine how the influence of service quality and price on consumer satisfaction at the Coto Makasar Nusantara Restaurant in Wayame Village, Teluk Ambon District. The method in this study uses a quantitative approach through the SPSS program with data collection techniques are observation, questionnaires and documentation. Based on the results of the data analysis test, it shows that simultaneously (F test) the independent variables of service quality (X1) and price (X2) together or simultaneously have a positive and significant effect on consumer satisfaction (Y) at the Coto Makasar Nusantara Restaurant, Wayame Village, Ambon Bay District. The influence of service quality and price is 65.3%, while the remaining 34.7% is influenced by other variables not examined in this study.]]>
<![CDATA[The Effect of Local Original Income, Regional Levies and Regional Tax Contributions on Regional Expenditures of Brebes Regency for the 2017-2021 Period ]]>
<![CDATA[Silvia Syarifatul Azizah]]>;
<![CDATA[Hilda Kumala Wulandari]]>;
<![CDATA[Dumadi Dumadi]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (384.966 KB)
|
DOI: 10.57235/jambu air.v1i2.65
<![CDATA[This study aims to identify and evaluate the effect of local taxes, expenditures, and revenues on local expenditures. In 2017–2021, at the BAPPEDA and BPKAD offices in Brebes Regency. Quantitative in nature, this type of research uses secondary data. The main focus of this research is the implementation of the Regional Budget of Brebes Regency for one month because of the targeted use of skewers in the sewing stitch research. Usage is made of secondary data. then tested, including research hypotheses, multiple linear regression analysis, traditional hypothesis testing, and descriptive statistical analysis tests. SPSS Version 25 program was used to perform the test. The findings of this study indicate that this occurs as a result of the tests carried out: 1) local revenue has a positive and significant effect on regional spending, 2) regional retributions have a significant and positive effect on regional expenditures, 3) the contribution of local taxes is positive and significant on regional spending. and 4) local revenue, regional levies, local tax contributions have a significant simultaneous effect on regional spending.]]>
<![CDATA[Application of Statement of Accounting Standards (PSAK) No. 45 on the Financial Statements of Yayasan Cendekia Maluku ]]>
<![CDATA[Sahlan Loilatu]]>;
<![CDATA[Maryoni Stevanny Kainama]]>;
<![CDATA[Theodora F. Tomasoa]]>
<![CDATA[ Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (215.434 KB)
|
DOI: 10.57235/jambu air.v1i2.92
<![CDATA[The Foundation obtains resources to carry out its operational activities from non-binding revenues. Therefore, transparency, accountability, and accountability for resource management are demanded. The accountability report is a financial report. A good and correct financial report is in accordance with generally accepted SAK. SAK which regulates the preparation and presentation of financial statements of non-profit entities is PSAK No. 45. Applying PSAK No. 45, it is hoped that the Maluku Cendekia Foundation can manage financial information professionally. The purpose of this research is to find out how to apply the preparation and presentation of financial statements based on PSAK No. 45. Type of research used is descriptive qualitative research. Data were obtained by means of observation, interviews, and document studies at the Cendekia Maluku Foundation. the data obtained are primary and secondary data, the premier data is obtained through a statement from the head of the foundation's finance, while the secondary data is in the form of the foundation's financial report in 2021. The results of the study show that the Maluku Cendekia Foundation has not implemented PSAK No. 45 in its financial reporting. the format for the preparation of the three types of reporting presented is in accordance with PSAK No. 45. The financial statements of the foundation only contain three types of financial reporting, statements of financial position, activity reports and cash flow statements. The notes to the financial statements are not included because the foundation only requires three financial reports. in some financial statements also do not contain some important material such as, the cash flow statement does not contain cash flows from investing activities.]]>
