JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 2021-08-04T02:51:41+00:00 Andi Erna Mulyana, S.T., M.Sc. Open Journal Systems <p>Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis (JAEMB) menerima publikasi hasil dari penelitian. Terbit satu tahun dua kali berfokus pada topik yang berkaitan dengan hasil penelitian di bidang akuntansi, ekonomi, manajemen dan bisnis.&nbsp;Pada saat ini JAEMB sudah indeks&nbsp;<strong><a href="" target="_blank" rel="noopener">SINTA</a></strong>, dengan SINTA score S4.&nbsp;<strong><em>e-</em>ISSN:&nbsp;<a href=";1484036248&amp;1&amp;&amp;" target="_blank" rel="noopener">2548-9836</a></strong></p> <p><strong>Status Akreditasi SINTA 3 -&nbsp;</strong>JAEMB telah terindeks Sinta dan disertifikasi sebagai Jurnal Terakreditasi oleh Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia berdasarkan <a href="" target="_blank" rel="noopener">SK No. 200/M/KPT/2020</a> tanggal 23 Desember 2020 berlaku dari Vol 8 No 1 (2020).</p> The Role of Internal Audit in Good Corporate Governance Implementation at Politeknik Negeri Batam 2021-07-31T16:18:57+00:00 Gita Anadia Maulina Dwi Kartikasari <p>Politeknik Negeri Batam is the only vocational government-owned higher education in the free trade area of Batam, Bintan, and Karimun, in the province of Riau Islands, which must implement Good Corporate Governance in accordance with the established principles and guidelines set by National Committee on Governance Policy (KNKG). Internal audit is one of the elements in Good Corporate Governance and has a role in overseeing management implementation and any practice carried out by the institution. Therefore, this study aims to describe the implementation of Good Corporate Governance in Politeknik Negeri Batam and to know the role of internal audit in realizing the Good Corporate Governance. The analytical method used in this research is descriptive qualitative method with data collected from observation, interviews and documentation. The results of this study is Politeknik Negeri Batam has implemented Good Corporate Governance according to applicable rules. Furthermore, internal audits play an important role in realizing the Good Corporate Governance of Politeknik Negeri Batam.</p> 2021-07-31T15:32:19+00:00 ##submission.copyrightStatement## Faktor-faktor yang Mempengaruhi Kepuasan dan Loyalitas Pelanggan di Restoran selama Pandemik Covid-19 2021-07-31T16:18:57+00:00 Kezia Stevany Axel Gian Aditama Agrita Alba Rosalina Felicia Tri Sulistyo Valerian Andre Istijanto Istijanto <p><em><span style="font-weight: 400;">Research on customer loyalty in the fast food restaurants in JABODETABEK is still scarce despite the increase in fast food consumption in Indonesia. Moreover, there has been no research on fast food restaurants during COVID-19 pandemic in JABODETABEK. The purpose of the study is to analyze the effect of food quality, price, location and environment, service quality, social enjoyment, cleanliness on customer satisfaction and the effect of customer satisfaction on consumer loyalty in the fast food restaurants in JABODETABEK during COVID-19 pandemic. Data collection techniques using Google Forms. There were 341 respondents chosen by purposive sampling technique as samples of this study. Methods of data analysis using SPSS version 26. This study found that&nbsp; food quality, price, service quality, social enjoyment, and cleanliness had a positive effect on customer satisfaction with cleanliness being the most influencing factor of customer satisfaction. On the other hand, location and environment had insignificant effect on customer satisfaction. Meanwhile, customer satisfaction has a positive effect on customer loyalty in the fast food restaurants in JABODETABEK. </span></em></p> 2021-07-31T15:37:52+00:00 ##submission.copyrightStatement## Application Of CPM Methode (Critical Path Methode) In Controlling The Time 100 Teus Contrainer Ship Hull Construction Project 2021-07-31T16:18:57+00:00 Mia Syafrina Fandy Bestario Harlan <p>Construction projects are generally the most high-risk businesses, especially shipbuilding projects. Efforts to reduce the risk can be done by minimizing the potential risk. This study aims to see potential high risk and prevent delays in the completion of ship construction using the Critical Path Method CPM at PT. XYZ. By using the Critical Path Method CPM critical paths can be given more attention so that they will not interfere ship construction projects. In addition, it is also a form of anticipation if there is a delay, it is possible to reschedule.</p> 2021-07-31T15:44:17+00:00 ##submission.copyrightStatement## Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan 2021-08-04T02:51:41+00:00 Putu Dian Pradnyanitasari Ni Made Intan Priliandani I Ketut Puja Wirya Sanjaya <p>The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).</p> 2021-07-31T15:46:52+00:00 ##submission.copyrightStatement## Pengaruh Electronic Word of Mouth terhadap Minat Beli pada Media Sosial Twitter di Jawa Barat dan Dki Jakarta 2021-07-31T16:18:57+00:00 Arianis Chan Eliezer Eramukti Handoko Lina Auliana <p><em>This study aims to determine the influence of electronic word of mouth of @NetflixID on buying interest through a survey of Twitter users in West Java and DKI Jakarta. The object is electronic word of mouth (independent variable) and buying interest (dependent variable). The research method used is descriptive verification analysis with a survey design to 101 Twitter user respondents who read tweets of @NetflixID in West Java or DKI Jakarta. The questionnaire used to measure the influence the electronic word of mouth by @NetflixID on buying interest. The results showed there was a strong and positive relationship between electronic word of mouth on buying interest on @NetflixID. Expressing positive feelings was the the highest percentage dimension for the electronic word of mouth variable, buying interest has the highest percentage on the variable interested to try and want to buy.</em></p> 2021-07-31T15:50:13+00:00 ##submission.copyrightStatement## Disruptive Innovation of Gojek indonesia 2021-07-31T16:18:57+00:00 Fahmy Radhi Fani Pramuditya <p>This study analyzes Gojek's business as a part of disruptive innovations based on the original theory and principles developed by Clayton Christensen and discusses factors that driven Gojek to become disruptive innovation. In-depth interviews with Gojek’s employees were conducted to collect the data. The research finds that Gojek can be categorized as a disruptive innovation that successfully transformed the market. Innovation is the core culture of the organization, which leads the company to disrupt the market successfully. Several internal and external factors, such as leadership, organizational structure and culture, external funding, undeveloped law, customer needs, and internet penetration, have proven to support and accelerate Gojek as a disruptive innovation.</p> 2021-07-31T15:51:54+00:00 ##submission.copyrightStatement## Cost Budget Variance 2021-07-31T16:18:58+00:00 Seto Sulaksono Adi Wibowo Dwi Amelia Putri Yosi Handayani <p>The research was conducted at the Scanner Engineering Department of PT Epson Batam. The topic is written about budget management for repair and maintenance (die &amp; mold) costs with the aim of knowing how to minimize the variance between budgeted costs and their realization. Data collection methods used in this study were interviews, observation, and documentation, and descriptive and quantitative methods were used for data analysis. The existing budgeting system in the Scanner Engineering Department has been carried out correctly and effectively met the objectives, but overall during the 2018 fiscal year there were budget inefficiencies. Based on observations, it is known that from the budget made there are still differences (favorable variance and unfavorable variance). Where the difference arises due to unexpected costs for damaged equipment, the difference between the scheduled repair time (service) and the reality, as well as delays in sending invoices or debit notes.</p> 2021-07-31T15:53:41+00:00 ##submission.copyrightStatement## Business Innovation Intensity within Creative Services Businesses in Indonesia 2021-07-31T16:18:58+00:00 Mien Mien Chrisanty Victoria Layman <p>In Indonesia’s New Normal era, creativity is an important aspect for businesses. Previous research suggests the relationship between team support, individual perceptions, the intensity of team and company innovation on students who have entered the world of work. This study explores the effect of individual perceptions, perceptions of team support on the intensity of service business innovation which is mediated by the intensity of team innovation. Data collection was carried out by distributing online questionnaires to 204 employees who work in creative industry service businesses in Indonesia. The study found that perception of individual creativity skills had a positive effect on perceptions of team support for innovation, and perceptions of team support for innovation had a positive effect on the intensity of company innovation. Furthermore, the relationship between perceptions of team support for innovation and entrepreneurial firm innovation intensity is partially mediated by team innovation intensity.&nbsp;</p> 2021-07-31T15:58:44+00:00 ##submission.copyrightStatement## Stock Price dan COVID-19 : Sebuah Studi Perbandingan pada Sektor Perbankan Indonesia 2021-07-31T16:18:58+00:00 Elliv Hidayatul Lailiyah Arfiana Dewi Rita Nataliawati <p>The COVID-19 pandemic has had an impact on every sector of life, including the world of capital markets and banking. This study aims to analyze the events of the COVID-19 pandemic on stock prices. This study uses a comparative study by comparing the stock prices of banks into three periods. The comparison period used is before COVID-19 hit Indonesia, when the first case of COVID-19 was announced in Indonesia (t+1) and after the first case, when the COVID-19 vaccine was first discovered (t+1). This study uses banks listed on the Indonesia Stock Exchange with the top ten largest assets in the first quarter of 2020. Data analysis uses the Paired Samples T-Test. The results of the study show that there are differences in stock prices before COVID-19 hit Indonesia and during the first case of COVID-19; there is a difference in stock prices when the first case of COVID-19 was announced in Indonesia and after the first case of COVID-19; and there is a difference in stock prices before COVID-19 hit Indonesia and after the first case of COVID-19 was announced in Indonesia.</p> 2021-07-31T16:02:41+00:00 ##submission.copyrightStatement## Strategi Meningkatkan Kompetensi Mahasiswa Dibidang Akuntansi Melalui Metode Problem Based Learning Pada Politeknik Negeri Batam 2021-07-31T16:18:58+00:00 Nanik Lestari <p><em>This study aims to provide empirical evidence regarding the implementation of the Problem Based Learning (PBL) method in the Cost Accounting course, majoring in Business Management, Politeknik Negeri Batam. This research data used primary data and data collection techniques using a questionnaire which is distributed via the google from. The questionnaire was divided into 6 parts, namely the characteristics of the respondents, student attitudes, lecturers' responses to PIC PBL, time, reports and constraints in implementing PBL. The sample that was collected by the author was 55 respondents who were students who had taken cost accounting. The analytical method uses descriptive analysis. The results of this study are as follows: First, the implementation of PBL is a collaboration between the business management department, the engineering department and the electrical and mechanical department. The results of this collaboration obtained 17 products and services which were used as objects for implementing PBL with the output in the form of Cost of Production (HPP) for these objects. So the implementation of PBL was followed by 55 students and 17 lecturers of PIC PBL. Second, as many as 98% of students like or are interested in the topic or case study used during PBL and have been in accordance with the lecture contract or RPS. So as many as 98% are very enthusiastic about having discussions with their groups and the frequency of discussion was held more than 3 times. Third, Lecturers of PIC PBL in responding to students to make observations for less than 1 day or the same day were 73%. Likewise, as many as 93% of the completeness of data information, business processes and data accuracy provided by PBL PIC lecturers. Fourth, as many as 83% needed 3-5 weeks for the implementation of PBL. Fifth, overall (100%) the PBL reporting process uses templates and presentations as well as social media which can be used as a media for disseminating PBL information. Finally, the obstacles during the implementation of PBL are in the form of communication, cooperation, completeness of information and contribution / division of tasks between group members.</em></p> 2021-07-31T16:05:51+00:00 ##submission.copyrightStatement## Evaluation on Maturity Assessment System of Government Internal Control System (SPIP) in Local Government 2021-07-31T16:18:58+00:00 Mukhlis Mukhlis Sumirah Sumirah Adhitya Latif Prahesta <p>The purpose of this research is to identify problems existing in the maturity assessment system of Government Internal Control System (SPIP) based on the Regulation of the Head of Finance and Development Supervisory Agency (BPKP) Number 4 of 2016 and provide the solutions. The research method was qualitative, using primary data through interview and focus group discussion. Secondary data were in the form of laws and regulations, guidelines, as well as maturity assessment instrument for SPIP. The data analysis used an interactive model. This research found that the current assessment system did not direct the assessment team and quality assurance team to perform an analysis of relationship among SPIP indicators and between SPIP indicators and other governance indicators. In addition, the scoring system is considered to be emphasized more on the fulfillment of administrative evidence rather than the substance of the assessment. Therefore, the assessment system should consider the relationship of variables in the assessment process and put forward the substance of the assessment rather than the completeness of documentation.</p> <p><br> Keywords: SPIP, control, measurement, maturity</p> <p>&nbsp;</p> 2021-07-31T16:08:02+00:00 ##submission.copyrightStatement## Voluntary Disclosure at a State-Owned Companies in Indonesia 2021-07-31T16:18:58+00:00 Yogaswara Margamiharja Dedik Nur Triyanto <p><em>This study aims to determine the effect of public ownership, board of commissioners, independent commissioners, and audit committee on the extent of voluntary disclosure in state-owned companies listed on the Indonesia Stock Exchange for the period 2017-2019. The research was conducted on 20 state-owned companies listed on the IDX in 2017-2019. The research data were obtained from the annual reports published by the respective companies. The research method used is panel data regression analysis. The results of the study indicate that the board of commissioners variable has a positive effect on the extent of voluntary disclosure. Other variables, namely public ownership, independent commissioners, and audit committee do not affect the extent of voluntary disclosure. This research can be used as a reference for company stakeholders to consider the number of commissionerss in considering the extent of voluntary disclosure.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: Extent of voluntary disclosure, public ownership, board of commissioners, independent commissioners, audit committee.</em></p> 2021-07-31T16:10:31+00:00 ##submission.copyrightStatement##