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 Analisis Perhitungan dan Perlakuan Akuntansi Bagi Hasil atas Surplus Underwriting Dana Tabarru’ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3323 <p class="Style1" style="margin: 0cm; margin-bottom: .0001pt; text-align: justify;"><span class="hps"><span style="font-size: 10.0pt; font-weight: normal;">Sharia economic activity in Indonesia is growing, including sharia insurance, which tends to increase although not very encouraging because the number is still around 1% of the total population of Indonesia. This is due to the lack of socialization about the importance of sharia insurance, including about tabbarru' and the distribution of the results for the underwriting surplus. The study was conducted to determine the treatment and calculation of profit sharing for the excess funds. The research method will emphasize whether or not the treatment has followed PSAK 108. Based on the analysis, it can be concluded that this sharia insurance company in applying the profit-sharing accounting treatment is in accordance with the rules in PSAK number 108, namely sharia accounting standards. Thus, hopefully it can become a reference for the community so that they do not hesitate in following this sharia insurance.</span></span></p> Ereda Widianingsih Hasanudin Hasanudin ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-24 2023-07-24 11 1 1 10 10.30871/jaemb.v11i1.3323 Faktor-Faktor yang Mempengaruhi Tingkat Kepuasan Pelanggan dan Loyalitas Pelanggan Terhadap Layanan Transportasi Online di Kota Batam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5410 <p>By evaluating and identifying variables from the variables evaluated, this research investigates the complexity of factors that affect users of online transportation services' satisfaction and loyalty. A questionnaire was selected as the data gathering strategy and tool for the quantitative investigation. PLS-SEM, or partial least squares structural equation modeling, was used to analyze the given data. The findings demonstrate that two factors—perceived app benefits and perceived service quality—can be significantly used to predict consumer loyalty and happiness while utilizing online transportation services, particularly Go-ride and Grab bike services. Customer happiness is unaffected significantly by the perceived sales promotion component, but customer loyalty is significantly impacted. Meanwhile, the effect of customer satisfaction on customer loyalty has a positive but insignificant effect.</p> Adhitomo Wirawan Putri Saraswati Naufalita Ryanto Mia Syafrina Fuad Arif Rahman Alrido Martha Devano Fitriana Aidnilla Sinambela ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-24 2023-07-24 11 1 11 20 10.30871/jaemb.v11i1.5410 Cooperatives as The Pillars of The Pancasila Economic Driving Force https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3684 <p>This article describes the economic concept of Pancasila based on strategic values based on five principles developed by the founders of the country. The Indonesian economy is still an established capitalist economic system and has not yet been able to rise. During the reform period, the head of state has not been able to fully represent a humane, prosperous, and socially just economy. The economic life of the Indonesian people is still colored by policies of deregulation, privatization, and trade liberalization which are detrimental to the interests of the Indonesian people. The research method uses library research. This study shows that the Pancasila economy has the spirit of divinity, humanity, national unity, democracy, and social justice. The conclusion of this study is that the Pancasila economy exists in the form of cooperatives as the main pillar that aims to achieve the welfare of the Indonesian people.</p> Riza Yonisa Kurniawan Agung Haryono ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-28 2023-07-28 11 1 21 27 10.30871/jaemb.v11i1.3684 Penerapan Technology Acceptance Model dalam Meningkatkan Minat Menggunakan Kembali M-Banking Livin by Mandiri https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3961 <p>The development of the Technology Acceptance Model in encouraging people to use technology continues to develop. Mobile banking as one of the most popular technologies today is still not used optimally by customers. Various factors were identified to influence the decision to use mobile banking, such as: perceived usefulness, perceived convenience, trust, convenience, satisfaction, and social influence. Regression analysis with the Ordinary Least Squared (OLS) approach is used to identify the priority factors in driving customer decisions to use mobile banking. The results obtained indicate that the higher the perception of usefulness, trust, convenience, satisfaction, and social influence on mobile banking, the higher the decision to use it. Conversely, the lower the perception of usefulness, trust, convenience, satisfaction, and social influence on mobile banking, the decision to use it will also decrease. Meanwhile, the level of perceived convenience does not affect the decision to use mobile banking.</p> Salsa Dea Safira Diah Ernawati Muhammad Iqbal ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-28 2023-07-28 11 1 28 40 10.30871/jaemb.v11i1.3961 The Effect of Infrastructure on Economic Growth in Regencies and Cities in Special Region of Yogyakarta Province https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4011 <p>This study employed panel data regression to estimate the variables. The estimation revealed three results. First, the average economic growth in the Special Region of Yogyakarta Province in 2009-2019 is 5.30 percent. Second, most public schools are in Gunungkidul Regency, and the least number of private schools are in Yogyakarta City. Then, the highest numbers of public hospitals are in Sleman Regency, and the least is in Gunungkidul Regency. The highest numbers of public health centers are in Gunungkidul Regency, and the least is in Yogyakarta City. Third, the partial test results revealed that three independent variables have a significant effect on the dependent variable. The number of public schools has a negatively significant effect on economic growth. The number of private schools has a negatively significant effect on economic growth.</p> Anisa Nurpita Rifki Khoirudin ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-28 2023-07-28 11 1 41 47 10.30871/jaemb.v11i1.4011 Transformational Leadership Practices and Employee Engagement: Meaningfulness of Work and Personal Resources as Mediators https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4015 <p>Changes in work life such as changes in working hours and changes in work patterns are the effect of the Covid-19 pandemic, which must be addressed positively by company leaders with employees so that they continue to work professionally. &nbsp;The purpose of empirical studies is to analyze the direct and indirect influence of transformational leadership (T.L.) on E.E. through meaningfulness of work (M.W.) and personal resources (P.R.). The respondents of the study were 134 employees at CV X Madiun City. The test was carried out by path analysis and Sobel test. The results of hypothesis testing show that: 1) T.L. significantly increases E.E., M.W., and P.R.; 2) M.W. increases P.R. significantly, and mediates the effect of T.L. on E.E. significantly; 3) P.R. significantly increase E.E. and mediate the effect of T.L on E.E significantly.</p> Putri Hardanti Gita Larasati Veronika Agustini Srimulyani F. Anif Farida ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-28 2023-07-28 11 1 48 57 10.30871/jaemb.v11i1.4015 Kinerja Keuangan Perusahaan Sebelum dan Selama Pandemi Covid-19 https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4016 <p>The impact of the Covid-19 pandemic can be felt in all aspects. Not only the transportation sector, manufacturing and the economy, almost all sectors are affected, including the tourism sector which has been affected by the outbreak of Covid-19. The pressure is the significant drop in international visitor numbers with mass cancellations and shrinking bookings. This study aims to compare the company's financial performance before and during the covid-19 pandemic. 17 companies listed on the Indonesia Stock Exchange between 2018-June 2021 were selected for this study. The Wilcoxon Signed Rank Test and Paried Sample T-Test techniques were used as analytical tools to answer all the problems. The ratios using the Wilcoxon signed rank test were CR, NPM and PER. While the ratio that uses the Paried Sample T-Test is DAR. The results showed that differences in the company's financial performance before and during the covid-19 pandemic by using financial ratios.</p> Annisa Nur Faiqoh Asri Nur Wahyuni ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-28 2023-07-28 11 1 58 66 10.30871/jaemb.v11i1.4016 Strategi Pencegahan Kecurangan Akademik Mahasiswa Akuntansi Pada Program Magang Industri https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4691 <p><em>The</em> <em>aims</em> <em>of</em> <em>this</em> <em>study</em> <em>are</em> <em>1)</em> <em>to</em> <em>identify</em> <em>the factors that are the root cause of the vulnerability of academic fraud committed by Perguruan Tinggi ABC accounting students on administrative internship documents in the form of soft files, and 2) determine strategies to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students. on the internship administrative documents in the form of soft files. The type of research is descriptive research. The data collection method used in this research is the method brainstorming. The results of this study are 1) the factors causing academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files, namely man, material, measurement, method, machine and mother nature; and 2) The strategy formulated to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files is to prepare staff specialfor internship administration, design applications for internships, monitor regularly between Internship Supervisors and Supervisors, make documents and technical guide videos, and helpdesk related to the internship program.</em></p> Rezky Oktaviahidayanti Syamsul Muhammad Ramadhan Slamet Diah Amalia Febrina Wulandari Yunisha Anjali Rahma Wiansri Syahmawuli ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-31 2023-07-31 11 1 67 76 10.30871/jaemb.v11i1.4691 Business Process Improvement Melalui Pengembangan Teknologi Informasi Pada UMKM Tangan Diatas Kota Batam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5372 <p>The purpose of the research is to adjust and apply inventory planning in accounting and inventory control, to identify and evaluate inventory management problems as well as making a Web-Based Goods Inventory Application Prototype in the culinary field of Batam City TDA. The research method is a qualitative approach method and the Business Process Improvement Framework method and a Web-Based Goods Management Application Prototype using the Waterfall model. The process of collecting data through surveys and interviews. The research results are (1) the application of the inventory recording method has not used the perpetual method. The respondent's inventory valuation method uses the First in First out Method. Inventory measurement for respondents only recorded the cost of purchasing inventory so that it was not in accordance with PSAK No.14. Disclosure of inventories to respondents is presented in the financial statements, namely the balance sheet and income statement so that they are in accordance with PSAK No.14 (Revised 2015); (2) In the operational management of inventory in the warehouse, there are business processes for requesting goods in the Warehouse that are still not effective, business processes for receiving raw materials that are not yet effective and optimal, business processes for returning materials or goods from warehouses to suppliers due to non-conformance of goods, and sales business processes materials to users who are not yet effective. Researchers compile and submit Warehousing Operational Standards, it is hoped that the management from Curry Up, Jomtri, Baabaa Kambing can implement the SOP; (3) Researchers create a Web-Based Inventory Application Prototype using the Waterfall model with the stages of needs analysis and system design.</p> Diah Amalia Shinta Wahyu Hati Dwi Amalia Purnamasari Banu Failasuf Jessica Olifia Vina Kholisa Dinuka Fandy Bestario Harlan ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-31 2023-07-31 11 1 77 91 10.30871/jaemb.v11i1.5372 Mitigation of Supply Chain Risk Management in Supply of Production Raw Materials Using the House of Risk (HOR) Method https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5133 <p>Several risks along the supply chain process will cause various kinds of problems, the flow of the raw material procurement process is determined by the roles of several stakeholders such as purchasing, supply chain, production, customer service, and logistics. This research is focused on determining the risks during the procurement of production raw materials and determining the best way to handle the existing risks.&nbsp; House of Risk (HOR) is a method used in this study, which consists of 2 stages with the first stage determining the risk events and risk agents and determining the priority of the risk agent, the second stage determining the priority of risk mitigation. The results of the first stage of HOR found 23 risk events and 24 risk agents with the highest ARP values were (A2) sudden request changes. In the second stage of HOR with the highest ETDK value (PA1) conducts inventory control.</p> Yulinda Tarigan Septa Saniatul Mutmainah ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-31 2023-07-31 11 1 92 105 10.30871/jaemb.v11i1.5133 Pengaruh Nilai Tukar dan Inflasi Terhadap Volume Ekspor Crude Palm Oil (CPO) Selama Masa Pandemi https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5292 <p>Crude Palm Oil (CPO) is a commodity owned by Indonesia with a large total export. The purpose of this research is to analyze the effect of exchange rate and inflation on CPO export volume. The approach used is a quantitative approach and the data processing uses the EViews (Econometric Views) 12.0 application. The data used is secondary time series data during the COVID-19 pandemic, namely monthly data for the 2019-2021 period. Based on the results of the multiple linear analysis used, it shows that the exchange rate has an insignificant effect on the volume of Indonesian CPO exports during the pandemic. This shows that during the pandemic, the decline in exports of the CPO commodity was driven by disruptions to international trade logistics which caused delays in the process of sending goods between countries. Meanwhile, inflation had a significant effect on CPO export volume during the pandemic. This means that inflation can cause price increases in commodity goods which will cause a decrease in demand for CPO.</p> Adi Irawan Rika Veryana Madani Gurning ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-31 2023-07-31 11 1 106 113 10.30871/jaemb.v11i1.5292 Pengaruh Internal Audit dan Efektivitas Pengendalian Internal Terhadap Kemampuan Deteksi Kecurangan (Fraud) pada Perguruan Tinggi Indonesia https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5142 <p><em>The object of this learn was to evaluate the impact of internal audit and the efficiency of internal control on the capacity to identify fraud in Indonesian vocational institutes. Purposive sampling was utilized in this study's quantitative methodology, which included a literature review and questionnaire survey of 62 vocational institutions with internal supervisory units (SPI). Data analysis techniques use klasik assumptions, whereas an analysis of regressed liners using the SPSS V26 package is used for hypotheses testing. Based on the findings of statistical analysis, it was discovered that the variable of internal control effectiveness has a significant impact on the capacity to detect fraud in Indonesian universities, whereas the variable of internal audit does not. The outcomes of parallel testing show that the efficacy of internal control and internal audit both have a substantial impact on the capacity to identify fraud in Indonesian vocational institutes</em></p> irsutami irsutami Anggy Ryansyah ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-31 2023-07-31 11 1 114 121 10.30871/jaemb.v11i1.5142 Analisis Supply Material Menggunakan Metode Economic Order Quantity Pada Proyek Mesin Pembersih Magazine Di Perusahaan Konstruksi FYZ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5934 <p>The purpose of this work is to analyze the material stocks and the optimal amount of ordering costs for hollow and flat materials using the metrics studied in the billet washing machine project, which are the optimal order quantity, order frequency, total raw material, safety. . inventory, breakeven point and cost comparison. The method is economic order quantity (EOQ)&nbsp; data collection techniques using engineering, purchasing and financial interviews and analyzing company data collected by researchers, ie. cost and excel files recording actual material purchases for the magazine washing machine project. The results showed that the material supply process using EOQ can optimize the inventory costs of hollow and sheet materials, with the difference between ordering costs and inventory costs being IDR 105,627,563.02.</p> Annisa UL Mawadah Andi Erna Mulyana ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2023-07-31 2023-07-31 11 1 122 128 10.30871/jaemb.v11i1.5934