JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS https://jurnal.polibatam.ac.id/index.php/JAEMB <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="https://sinta.ristekbrin.go.id/journals/detail?id=525" target="_blank" rel="noopener">SINTA</a></strong>, dengan SINTA score S4.&nbsp;<strong><em>e-</em>ISSN:&nbsp;<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;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="http://arjuna.ristekbrin.go.id/files/info/Hasil_Penetapan_Akreditasi_Jurnal_Periode_3_Tahun_2020.pdf" target="_blank" rel="noopener">SK No. 200/M/KPT/2020</a> tanggal 23 Desember 2020 berlaku dari Vol 8 No 1 (2020).</p> Politeknik Negeri Batam en-US JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 2337-7887 Investigating the Export Competitiveness of Indonesian Automobile in the Middle-East Countries https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2889 <p>Since the automobile is one of Indonesia’s value-added commodities with the highest export potency, this paper attempts to investigate the competitiveness of Indonesian automobile in the Middle-east countries by employing the RSCA index and the EPD. The RSCA indices from the selected Middle-east countries reveal that the Indonesian automobile has a comparative advantage in Bahrain, Kuwait, Lebanon, Oman, Qatar, SA, and the UAE while Egypt and Jordan show a comparative disadvantage. The export competitiveness stability has medium to extreme fluctuations, particularly in Lebanon and the UAE, and shows an increasing trend only in Jordan and Qatar. The EPD matrix displays that Indonesia has Rising Star positions in Bahrain, Kuwait, Lebanon, Oman, and SA. While Falling Star positions are shown in Egypt, Jordan, Qatar, and the UAE. Indonesia should focus on SUV export development since this model has the highest demand in the Middle-east countries.</p> Abi Revyansah Perwira ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 111 121 10.30871/jaemb.v9i2.2889 Retribusi Pengelolaan Sampah Dalam Menakar Kesiapan Diet Sampah Plastik Warga Batam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2839 <p>One of the regional revenues comes from regional levies, the total regional fees for the city of Batam in 2018 amounted to 94,581,392,967.00 while in 2019 it decreased to 90,511,150,389.64 (Batam City RAPBD Report). The garbage retribution collected for the Batam community ranges from Rp. 7,000 to Rp. 50,000 depending on the building area, the rules for the cost of waste retribution are regulated in the Batam City Garbage Regional Regulation. One of the levies is used for waste management. When viewed from the budget provided by the Batam city government through the Environmental Service (DLH) of 97 billion for waste management in Batam during 2017. This study aims to see the behavior of the Batam community in waste management and the readiness of Batam citizens in implementing a plastic waste diet. The method used in this research is descriptive analysis by observing and distributing questionnaires. The practical benefits that are wanted after conducting research to encourage people to reduce the amount of waste production and are useful for policy makers in evaluating policies that have been implemented. The waste produced by the community is around 0.5 kg to 7 kg per day. From the data obtained, 74% of Batam people use waste management services. As many as 209 respondents or 52.3% of the people of Batam understand the term plastic diet, almost half of the people do not know about the plastic diet. 92.8% of Batam people know about the dangers of plastic waste for the environment, so it takes maximum effort so that people know how to reduce plastic use. The main problems in waste management stem from: waste taken by officers is not sorted, lack of counseling from waste managers. 98% of respondents are willing to reduce plastic waste, therefore the government must continue to socialize ways to reduce plastic use.</p> <p>&nbsp;</p> Adi Irawan Setiyanto Riri Zelmiyanti Arif Darmawan ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 122 129 10.30871/jaemb.v9i2.2839 Pemetaan dan Analisis Faktor yang Mempengaruhi Persentase Usaha E-Commerce di Indonesia https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2999 <p>The development of technology and information affects the growth of E-Commerce in Indonesia. As a large E-Commerce market in ASEAN, E-Commerce business in Indonesia is still centered in Java and Sumatra. This show that the development of E-Commerce is still not equally. This research discusses whether there is an influence of spatial or territorial factors on the percentage of E-Commerce businesses in Indonesia. The method used is Geographical Weighted Regression (GWR). The results of the analysis classify 34 provinces in Indonesia into five groups based on a significant model, namely (1) Six provinces in Indonesia are significant for economic growth, (2) Nine provinces are significant for expertise in the ICT sector, (3) Two provinces are significant for expertise in the ICT sector and availability of BTS, (4) Three provinces are significant for expertise in ICT and economic growth, (5) Fourteen provinces in Indonesia are not significant for the predictor variables used in this research.</p> Wahyuni Windasari Tuti Zakiyah ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 130 135 10.30871/jaemb.v9i2.2999 Behavior Intention to Use dan Use Behavior Mahasiswa dalam Menggunakan E-Learning dimasa Covid-19 https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3395 <p><em>Responding to Covid-19 which was used as a global pandemic, Batam State Polytechnic decided the online learning process, causing an increase in the intensity of e-learning users. This study aims to determine the intentions and behavior of students in the use of e-learning. This research is limited in scope to examine the effect of performance expectancy, effort expectancy, social influence, work-life quality, hedonic motivation on behavior intention to use, and behavior intention to use on student use behavior in using e-learning. The type of research used is quantitative, with a research sample of 94 respondents. Data was collected by distributing questionnaires, then analyzed using Smart PLS version 3.0 to test instruments and hypotheses. The results showed that performance expectancy and hedonic motivation had a positive effect on behavior intention to use, while effort expectancy, social influence, work-life quality had no effect. The behavioral intention to use variables has a positive effect on use behavior.</em></p> Muhammad Ikhlash Herjunda Faghfirka Tama ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 136 142 10.30871/jaemb.v9i2.3395 Analisis Penggunaan Sistem Informasi Inaportnet Terhadap Kepuasan Pengguna dan Dampaknya Pada Kinerja Karyawan pada Perusahaan Pelayaran di Kota Batam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3416 <p><em>This research aims to identify the use of Inaportnet Information Systems on User Satisfaction and Its Impact on Employee Performance at Shipping Companies in Batam City. This study uses quantitative methods with Path analysis test. The research population is Inaportnet system users at shipping companies in Batam City. The sampling method used purposive sampling. Collecting data using a questionnaire. The results of the first study that system quality has a direct and significant effect on user satisfaction, information quality has a significant effect on user satisfaction, service quality has a significant effect on user satisfaction, system quality has a significant effect on employee performance, information quality has a significant and negative effect on employee performance, service quality have a significant effect on employee performance, system quality, information quality, and service quality have a significant effect on employee performance, system quality, information quality, and service quality simultaneously have a significant effect on user satisfaction, system quality, information quality, service quality, and user satisfaction simultaneously has a significant effect on employee performance.</em></p> Reza Firnanda Shinta Wahyu Hati ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 143 154 10.30871/jaemb.v9i2.3416 Dampak Hibah Pariwisata terhadap Kinerja Industri Pariwisata Jawa Tengah dan Daerah Istimewa Yogyakarta https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3533 <p>The sustainability of the tourism industry, especially hotels and restaurants in Central Java and Special Region Yogyakarta during the Covid-19 pandemic, is very crucial to be maintained and improved because it has a simultaneous impact on social and economic conditions. Through the policy of financial stimulation for hotel and restaurant tourism industry players, it is hoped that these businesses can survive when the number of tourist visits decreases and prepare for recovery efforts when new habits are implemented, including in tourism industry activities through the distribution of tourism grants. Considering that the allocation of grant funds is expected to provide stimulation and adjustment to new habits of the tourism industry, an empirical study using the approach of Quantitative Efficiency Analysis with Frontier Analysis (FA) and Structural Equation Modeling (SEM) for 116 hotel and restaurant tourism actors, shows that the provision of Tourism Grants in the Province of Central Java and Special Region Yogyakarta has a positive effect, especially on the efficiency of the allocation of financial performance obtained from the allocation of employee salaries and operational costs to increase output efficiency in the form of hotel and restaurant receipts.</p> Nunik Nugraheni Kezia Stephanie Khresna Bayu Sangka Jalu Aji Prakoso Rochman Hadi Mustofa ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 155 164 10.30871/jaemb.v9i2.3533 Corruption from Fraud Theory Perspective https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2955 <p>This study aims to analyze the corruption phenomena from a fraud theory perspective. Primarily, we examine the effect of greed, opportunity, need, and Capability on corruption behavior. The sample of this study was 31 corrupt inmates in the Padang II-A prison in Indonesia. The results showed that greed and opportunity affect corruption. But we found that need and Capability did not affect the corruption. This finding implies the body of knowledge that fraud theory may explain the corruption phenomena. This study also has a contribution to the regulators and government.</p> Efrizal Syofyan ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 165 174 10.30871/jaemb.v9i2.2955 Reinforcing Moral Disengagement in the Relationship of Ethical Leadership on Employee Task Performance https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3216 <p>This study analyzes the relationship between ethical leadership and task performance and the moderating effect of moral disengagement. The data in this study were 244 respondents who were taken by conducting a web-based questionnaire for employees in various industries in Indonesia. To process data and test hypotheses, researchers used the SEM-PLS approach. This study found that ethical leadership influences employee task performance. However, the relationship between ethical leadership and employee task performance was found to be positive and significant. This study also found that moral disengagement has a moderating effect, strengthening the relationship between ethical leadership and task performance.</p> Surya Mutiara Saragih Andi Ina Yustina Christine Novita Dewi ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 175 188 10.30871/jaemb.v9i2.3216 Peran Gaya Kepemimpinan terhadap Motivasi dan Kinerja Karyawan di PT. Infineon Technologies Batam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3197 <p><em>The purpose of this research is to examiine the effect of leadership style on employee motivation and performance at PT. Infineon Technologies Batam. The variables of this research are work motivation (X1) and employee performance (X2). The research approach uses quantitative and uses classical assumption test, multiple linear regression, T test and F test. The population and research sample are 88 respondents. Data collection for this study used a questionnaire consisting of 11 items/indicator statements. The results with a significance level of 0.05 indicate that leadership style has a positive and significant effect on employee work motivation where Tcount 8,770 &gt; Ttable 1,98827 and leadership style does not have a positive and significant effect on employee performance where Tcount 0.426 &lt; Ttable 1.98827. In addition, leadership style has a positive and significant influence on motivation and performance simultaneously. Therefore, after the conclusion of this study, the suggestion from the researcher is to increase the salary/wages to employees or to get an increase in the form of allowances or bonuses for the amount of overtime and increase the number of employees in doing the parts that do require more attention.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></p> Yulinda Tarigan Mangaraja Sahat Parulian Pandiangan ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 189 193 10.30871/jaemb.v9i2.3197 Efektivitas dan Efisiensi Penggunaan Aplikasi Akuntansi UKM Terhadap Penyusunan Laporan Keuangan UMKM (Studi Kasus pada Usaha Mikro Kecil Menengah Sektor Kuliner di Kota Tegal) https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3439 <p>Akuntansi UKM application is an android-based financial application that can and is easy to use by micro, small and medium enterprises. The purpose of this research was to determine the effectiveness and efficiency level of used Akuntansi UKM application influence preparation of MSME financial report partially and simultaneously (case study on micro, small and medium enterprise culinary sector in Tegal City). Data collection techniques used were observation, interviews, literature study and questionnaires. The population in the research was MSMEs culinary sector in Tegal City. The sampling technique in this research used purposive sampling with a total of 28 respondents. The data analysis method used was descriptive statistical analysis, validity test, reliability test, class assumption test, multiple linear regression analysis and hypothesis test. The results of the t test analysis showed that the effectiveness variable had a significance value of 0,033 &lt; alpha to 0,05. The variable efficiency had a significance value of 0.019 &lt; alpha 0.05. The results of the F test analysis showed that the variable effectiveness and efficiency had a significance value of 0.002 &lt; alpha 0.05. So, Ho is rejected and Ha is accepted which means effectiveness and efficiency are influential in the preparation of MSMEs' financial statements. The conclusion is the effectiveness and efficiency of using Akuntansi UKM application had influenced partially and simultaneously on preparation of MSME financial report on micro small medium enterprises culinary sector in Tegal City.</p> Asyifa Maulida Ida Farida Anita Karunia ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 194 199 10.30871/jaemb.v9i2.3439 Model Pengembangan Manajemen Sumber Daya Manusia UMKM Sektor Makanan dan Minuman di Era Covid-19 https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3639 <p>Micro, Small and Medium Enterprises (MSMEs) in Indonesia experienced a decline in revenue and sales during the COVID-19 pandemic. One of the driving factors for MSME activities is human resources as the main driver. During the pandemic, the empowerment of human resources needs to be improved as a form of optimizing MSMEs. The purpose of this study is to explain how the human resource management development model can be applied to MSMEs in the food and beverage sector during the COVID-19 pandemic. This study uses a literature review method whose data sources come from secondary data and previous research studies. This research will contribute to the scientific contribution of human resource management in human resource modeling to manage MSMEs during a pandemic. The results showed that strategic innovation with the use of technology and information had a significant effect on improving employee performance and skills. The conclusion of this study shows that the use of technology and information can assist the implementation of training as a form of optimizing the development of MSME human resources during the COVID-19 pandemic.</p> Cakti Indra Gunawan Siti Qodriyatus Solikhah Yulita Yulita ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 200 207 10.30871/jaemb.v9i2.3639 Aturan Asosiasi Antar Item Terjual pada Data Penjualan Minimarket Milik Komunitas di Hari Besar Tertentu Menggunakan Algoritma Apriori https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3621 <p>The popular data mining methods to find the relationship between an item and another item is the association rule method using A Priori algorithm, this method is precise to generate a pattern of relationship rules between the types of items sold based on sales data. Support values ​​on frequent items and confidence in the rules obtained can be an actionable insight that can be follow up by minimarket managers, cooperatives and etc. The categorization of product types in minimarkets is much while the total number of transactions in one year is also very large, but the number of types of items sold in a transaction is very few, thus the threshold value cannot be high. In this study, the association rule method was carried out per event or certain period related to Muslim holidays, the highest rule was obtained is <strong><em>Makanan ringan =&gt; Sembako</em></strong> with 46% confidence and 16% support which occurred in the month of Ramadan.</p> Luky Fabrianto Novianti Madhona Faizah Johan Hendri Prasetyo Bobby Suryo Prakoso Gani Wiharso ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2021-12-31 2021-12-31 9 2 208 215 10.30871/jaemb.v9i2.3621 Rancangan Spot Instragramble di Hutan Wisata Mata Kucing Guna Pengembangan Strategi Marketing sebagai Tujuan Wisata Kota Batam di Era Milenial https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3825 <p>Tujuan dari penelitian ini adalah untuk menganalisa kebutuhan wisata alam yang diminati dan diharapkan oleh masyarakat dari dua golongan yang berbeda (kalangan muda dan berkeluarga) di Kota Batam, sehingga akan dapat dijadikan rujukan untuk pengembangan Hutan Wisata Mata Kucing ke depannya. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yaitu berupa pembahasan tentang kebutuhan masyarakat dalam hal wisata lokal, pendapat akademisi terkait dengan strategi marketing dan pengembangan usaha pariwisata local di Batam, juga analisis SWOT. Hasil penelitian menunjukkan bahwa Hutan wisata mata kucing memiliki banyak peluang untuk pengembangan, namun juga membutuhkan tindakan khusus terkait dengan pemanfaatan teknologi terutama untuk pengelolaan, pelayanan, dan pemasaran.</p> Muslim Ansori Rahmat Hidayat Hasnira Hasnira ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-01-08 2022-01-08 9 2 216 236 10.30871/jaemb.v9i2.3825