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T Heru Nurgiansah
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JAMBU AIR : Journal of Accounting Management Business and International Research
Published by CV. Rayyan Dwi Bharata
ISSN : 29648033     EISSN : 29640954     DOI : https://doi.org/10.57235
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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The Effect of Service Quality and Price on Consumer Satisfaction at the Coto Makasar Nusantara Restaurant, Wayame Village, Teluk Ambon District Musardi Musardi; Merryll Pelamonia; Fransisca Riconita Sinay
Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : 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

Abstract

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.
Enhancing Workforce Agility of National Insurance Firm’s Employees by Effective E-Learning Management and Growth Mindset Hendy Tannady; Aditya Wardhana; Dadang Sudrajat
Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 1 (2022): September 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.064 KB) | DOI: 10.57235/jambu air.v1i1.10

Abstract

This study aims to determine the effect of e-learning and growth mindset to workforce agility at Insurance Company XYZ. This study using qualitative approach as well as observation and interview to collect data and information about the problems that might be happen. This study conducted interviews with 5 persons who are the employees of Insurance Company XYZ.In this study it was found that there were various positive and negative impacts. Even tho, the results of this study show that e-learning and growth mindset have an effect on workforce agility at Insurance Company XYZ. Therefore, the researcher give the suggestion for Insurance Company XYZ is to always empower, motivate and provide moral support for the employees to be able to provide the best for the company and not give up easily at work. 
The Effect of Local Original Income, Regional Levies and Regional Tax Contributions on Regional Expenditures of Brebes Regency for the 2017-2021 Period Silvia Syarifatul Azizah; Hilda Kumala Wulandari; Dumadi Dumadi
Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : 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

Abstract

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.
Application of Statement of Accounting Standards (PSAK) No. 45 on the Financial Statements of Yayasan Cendekia Maluku Sahlan Loilatu; Maryoni Stevanny Kainama; Theodora F. Tomasoa
Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : 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

Abstract

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.
Analysts Influence of Non Performing Financing (NPF), Finance to Deposit Ratio (FDR), and Operating Costs and Operating Income (BOPO) on the Return on Assets (ROA) of PT BPRS in West Java Province During the Covid-19 Pandemic Tresna Dayana Putri; Eris Munandar; Ganjar Santika
Jambu Air : Journal Of Accounting Management Business And International Research Vol 1, No 1 (2022): September 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.94 KB) | DOI: 10.57235/jambu air.v1i1.11

Abstract

The purpose of this study is to determine the Effect of Non-Performing Financing (NPF), Finance To Deposit Ratio (FDR), And Operating Costs And Operating Income (BOPO) On The Return On Assets (ROA) Of PT BPRS In West Java Province During The Covid 19 Pandemic. The research method used is Quantitative. This research has limitations in the implementation of its analysis and discussion, which was carried out only on fifteen (15) largest Sharia People's Financing Banks in West Java Province with ownership of financial statements recorded at the Financial Services Authority, and the analysis was carried out during the COVID-19 pandemic, namely 2020 Quarter 1 to 2021 Quarter 4 or in quarter size. Based on the test results, it showed that partially variables (NPF) had a significant effect on (ROA), (FDR) did not have a significant effect on (ROA), (BOPO) had a significant effect on (ROA). Meanwhile, simultaneously the influence of NPF, FDR, BOPO has a significant effect on (ROA) PT BPRS in West Java Province during the Covid-19 pandemic.
Implications of Financial Literacy, Illusion of Control and Overconfidence through Emotional Maturity towards People's Investment Decisions during a Pandemic Parmin Ishak; Nur Lazimatul Hilma Sholehah
Jambu Air : Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambu air.v2i1.131

Abstract

This study aims to: (1) Find out how much influence financial literacy has on people's emotional maturity during a pandemic; (2) Knowing how much influence the illusion of control has on people's emotional maturity during the pandemic; (3) Knowing how much influence overconfidence has on people's emotional maturity during the pandemic; (4) Knowing how much financial literacy directly and indirectly affects people's investment decisions during the pandemic; (5) Knowing how much influence the illusion of control has directly and indirectly on people's investment decisions during the pandemic; (6) Knowing how much influence overconfidence directly and indirectly has on people's investment decisions during the pandemic; (7) Knowing how much emotional maturity affects people's investment decisions during the pandemic. This type of research is quantitative research. The object of this study is people in Tilamuta District who are involved in investment. The sampling technique in this study used the cluster sampling method. Data collection was carried out through a survey method using a questionnaire that was distributed directly to people in mohungo village who were involved in investment activities. The results of this study show that (1) Financial literacy has an insignificant negative effect on emotional maturity in the mohungo village community of Tilamuta District, (2) Illusion of control has an insignificant positive effect on emotional maturity in the mohungo village community of Tilamuta District, (3) Overconfidence has an insignificant positive effect on emotional maturity in the mohungo village community of Tilamuta District, (4) Financial literacy indirectly affects the community of Mohungo village, Tilamuta District, (4) Financial literacy indirectly affects  positive and significant towards investment decisions through emotional maturity in the people of mohungo village, Tilamuta District, (5) Illusion of control indirectly has an insignificant negative effect on investment decisions through the emotional maturity of the community in mohungo village, Tilamuta District, (6) Overconfidence indirectly has a negative and significant effect on investment decisions through the emotional maturity of the community in mohungo village, Tilamuta District, (7) Emotional maturity has a negative and significant effect on investment decisions in the mohungo village community of Tilamuta District.  With mandatory outputs in the form of accredited national journals
The Effect of Work Discipline on Employee Performance at the Pandeglang City Regional Financial Management Agency Lily Harjanto
Jambu Air : Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambu air.v2i1.325

Abstract

The Pandeglang City Regional Financial Management Agency (BPKD) is a government agency based on Pandeglang City Regional Regulation Number 42 of 2016 the main task of the Pandeglang City BPKD is to carry out Regional Government affairs in the field of regional financial management based on the principle of autonomy and co-administration. However, there are several problem phenomena that are occurring at this time, in relation to work discipline and employee performance at the BPKD in Pandeglang City. This study is intended to determine work discipline on employee performance at BPKD Pandeglang City. The research method used by researchers is descriptive and associative quantitative research methods. The population in this study were BPKD employees in Pandeglang City. The sampling technique in this study uses a saturated sample (census) which is part of the non-probability sampling technique. Therefore, the respondents who were used as samples in this study were 95 employees. Data collection techniques in this study used observation, interviews, documentation, and questionnaires. The data analysis techniques that the researchers will use in this study are Data Validity Tests, Reliability Tests, Correlation Coefficients, Determination Coefficients, Simple Linear Regression, and Hypothesis Tests. The results showed that there was an influence between work discipline and employee performance at BPKD Pandeglang City.
SWOT Analysis in Determining Rega Bakery and Cake Business Strategy in Langsa City Erni Junaida; Suri Amilia; Nurlaila Hanum; Dyah Ayu Ardianti
Jambu Air : Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambu air.v2i1.416

Abstract

The purpose of this study is to determine the right and competitive business strategy in maintaining and developing the Rega Bakery and Cake bakery business in Langsa City. This type of research is qualitative research. Data collection was carried out by interviews and document studies. Source determination using purposive sampling technique. Data validity was tested by source triangulation. The data analysis method used is an analysis of the company's internal and external environment which is the basis for conducting a SWOT analysis. The results of the study are that Rega Bakery and Cake is in quadrant II and the strategy that must be implemented is a diversification strategy through market penetration by expanding market share through marketing/promotion efforts, market development by expanding market share geographically is a new area and product development by modifying the product . It is recommended that this business always improve service quality with the concept of Customer Oriented. Provide good facilities for customers. Carry out marketing activities on a regular basis with accuracy and precision and neatness to increase revenue.
Analysis of Education and Training in Increasing Employee Productivity at PT Bima Golden Powerindo Medan Sondang Ni Bulan Marbun; Alimin Purba; Chainar Elli Ria; Khairil Fauzan K; Afnina Afnina
Jambu Air : Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambu air.v2i1.380

Abstract

This study examines the increase in employee productivity at PT Bima Golden Powerindo Medan through education and training. The problem in this study is that everyone has their own abilities that are not necessarily in accordance with the specifications needed by the company, so it is important to carry out education and training for employees. The research used qualitative research techniques. In data analysis using descriptive analysis methods, where the data that has been obtained is then described by the researcher in detail. The findings of this study that education and training can clearly increase employee work productivity. Thus, it can be suggested that the implementation of education and training for employees should be carried out as often as possible, supervised by the leadership, and reward workers whose productivity increases due to attending education and training.
Analysis of the Effect Liquidity and Solvability to Profitability (Case Study of Coal Mining Sub-Sector Companies Listed in Indonesia Stock Exchange) Ryand Daddy Setyawan; Padlun Fauzi
Jambu Air : Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambu air.v2i1.447

Abstract

The purpose of this study was to determine the effect of liquidity and solvability on profitability in the Coal Mining Sub-Sector Companies listed on the Indonesia Stock Exchange period 2017-2022. This research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data sourced from the financial statements of the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange. The sample of this study was 15 with Benjamin Graham’s strategy elimintaion companies using Purposive Sampling techniques. The results of this study indicate that partially liquidity has a significant effect on profitability and solvability has a significant effect on profitability. Simultaneously the results obtained that Liquidity, Solvability and Asset Growth significantly influence Profitability. Determination coefficient value of 0,33 shows that Liquidity and Solvability provide diversity of 33% on profitability, while the remaining 67% is influenced by other factors not observed in this study.

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