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 Studi Kelayakan Klinik Pajak Bagi UMKM di Kota Batam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5013 <p>Activities to support the government's tax digitization program can be done in some ways, one of which is by opening a tax clinic service aimed at tax-compliant MSMEs, so that it can help accelerate this program to the public. As a new tax service center that will be developed, the tax clinic must prepare everything needed so that it can be said to be appropriate and accepted by consumers. This feasibility study aims to assess the feasibility of building a tax clinic. This study method was carried out qualitatively, where the research data was obtained by observing, interviewing, and studying the literature. After the interview process, a feasibility analysis was carried out in the form of a SWOT analysis, management aspects, market and marketing aspects, legal aspects, and technical and technological aspects as well as financial aspects after which conclusions were concluded. The results of this study show that based on several aspects investigated, this tax clinic is feasible to run, but the tax clinic needs to implement a SWOT strategy that is more optimal for sustainability and responding to threats that exist in the company.</p> Nurul Puan Sari Arniati Arniati Ria Anggraini Dedi Kurniawan Wika Arsansti Putri Anjelina Anjelina Afriyanti Hasanah ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 81 89 10.30871/jaemb.v10i2.5013 Pengaruh Gamifikasi Terhadap Niat Membeli Kembali Pada E-Commerce Shopee https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4686 <p><strong>Abstrak. </strong>Penelitian ini bertujuan untuk menguji pengaruh gamifikasi dengan indikator yang diteliti terdiri atas penghargaan (<em>rewards), </em>poin<em> (point), </em>kelas<em> (levels</em>) dan papan peringkat<em> (leaderboards) </em>terhadap penggunaan aplikasi <em>e-commerce</em> dan niat membeli kembali.&nbsp; Metode penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan teknik survei dengan menggunakan kuesioner. Teknik penarikan sampel menggunakan teknik <em>purposive sampling.</em> Sampel penelitian berjumlah 98 Mahasiswa Manajemen Bisnis di Politeknik Negeri Batam. Hasil penelitian menunjukan bahwa gamifikasi berpengaruh positif terhadap penggunaan aplikasi <em>e-commerce</em>, sedangkan terhadap niat membeli kembali tidak berpengaruh. Hasil penelitian juga menunjukkan bahwa penggunaan aplikasi <em>e-commerce</em> berpengaruh secara positif terhadap niat membeli kembali di <em>e-commerce</em>.</p> Meiliana Putri Mega Mayasari ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 90 99 10.30871/jaemb.v10i2.4686 Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4641 <p><em>The purpose of this study is to find out how external pressure, ineffective monitoring, auditor turnover and director turnover affect financial statement fraud. quantitative approach is taken in the research method. A sample of 69 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 became the focus of this study using secondary data. The Beneish M-Score model is used to measure the dependent variable, namely financial statement fraud, while the independent variables are external pressure, ineffective monitoring, auditor turnover and director turnover. Non probability sampling as a sampling technique and purposive sampling as a sampling technique. This study uses SPSS version 20 for logistic regression analysis as a data analysis technique. The test results show that financial statement fraud is influenced by external pressures, but is not affected by ineffective monitoring, auditor turnover and director changes.</em></p> Dewi Rizky Octariyanti Muhammad Zaenuddin ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 100 110 10.30871/jaemb.v10i2.4641 Peran Citra Destinasi dan Nilai Altruistik Terhadap Minat Voluntourism https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4552 <p>This study aims to identify the role of destination image and altruistic values on voluntourism interest. The research method was used quantitatively using a questionnaire and data collected from as many as 347 respondents. The analysis technique used is descriptive analysis and Structural Equation Model (SEM), and the sampling technique used is purposive sampling. The results show that the state of nature, culture and history, tourist infrastructure, atmosphere of the place, and quality of service have a significant effect on altruistic values. Meanwhile, altruistic values have a significant effect on the wishes of tourist volunteers. Other findings, public infrastructure, economic factors, and tourist recreation have no significant effect on altruistic values. Based on the results of the study, it can be concluded that the image of the destination and altruistic values have a role to influence the desire for voluntourism.</p> Nono Wibisono Marceolla Suryana Widia Senalasari Rina Trisnawati ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 111 120 10.30871/jaemb.v10i2.4552 Digital Atmosphere dan Loyalitas Konsumen: Bukti dari Kota Santri https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4349 <p>One of the biggest digital adoptions in marketing is the emergence of marketplaces. Several marketplaces are operating in Indonesia, including Tokopedia. Tokopedia has collaborated with the government to develop traditional markets and to encourage MSMEs in the student city of Tasikmalaya (Tasikmalaya city and district). Tokopedia has the highest number of visitors, but it is below its competitors in purchase transactions. The main reason is the high bounce rate; consumers look at the application for a while, then exit again. Theoretically, this problem is known as digital atmosphere. We conducted two pre-surveys to ensure that there were problems. This study investigates these problems and relates them to consumer loyalty. The research was carried out from February 2022 – May 2022 using quantitative descriptive methods. The data were collected using an online questionnaire (G-form) and social media assistance. The total sample is 190 respondents. Analysis of the data using the average test and regression. The results of the study conclude that the digital atmosphere has a positive effect on consumer loyalty. This research also proves that improving the digital atmosphere in the marketplace on an ongoing basis will increase the number of consumers and sales transactions of shops selling within the marketplace. For marketplace managers who want to increase the number of visitors and real transactions from consumers, using the indicators listed in the article's contents is highly recommended. This research needs to be continued for other cities in Indonesia and developed from the perspective of entrepreneurs.</p> Nissa Sayyidah Fatwa Harmon Chaniago ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 121 133 10.30871/jaemb.v10i2.4349 Analisis Knowledge, Skills, Attitude Lulusan Akuntansi di Era Industri 4.0 https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4335 <p><em>This study aims to determine the knowledge, skills, attitude (KSA) that accounting graduates must possess in the industrial era 4.0 in order to remain relevant along with technological developments based on the perspectives of regulators, academics and graduate users. This type of research is qualitative research. In this study, researchers used primary data obtained from interviews with informants. The informants in this study were the Chairman of the Indonesian Institute of Accountants (IAI) in the Riau Islands region, the Head of the Batam State Polytechnic Managerial Accounting Study Program, and the HRD of companies in Batam. Based on the perspective of the regulator, students must have internship experience, actively participate in seminars, problem solving skills and good attitude. The academic perspective emphasizes academic scores (GPA), being able to adapt, thinking critically, leadership and having fighting power. The perspective of graduate users is to have digital analysis, computer skills and creative skills. In addition, the three perspectives also have the same view that accounting graduates must be technologically literate, have basic knowledge of accounting, analytical skills, communication skills, have work experience, foreign language skills, professional certification, initiative, teamwork, integrity, meticulous and detailed, discipline, responsibility and respect for others are very important.</em></p> Alya Shofa Deaz Sugeng Riadi ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 134 143 10.30871/jaemb.v10i2.4335 Revealing Investor Motivation in Making Investment Decisions in the Capital Market https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4231 <p>This study aims to find out more deeply what investors consider in making investment decisions in the Indonesian Capital Market. The research method used in this study is a qualitative method through an interpretive paradigm using a phenomenological approach. The results of this study indicate that each informant has different considerations in making decisions to invest. Some like risk and some don't like risk. This can be seen from the results of interviews with informants, some use accounting information (fundamental analysis) and some use information based on stock price fluctuations by looking at the conditions of the business environment (technical analysis).</p> Maiercherinra Daud Ruri Mangera Danar Irianto Irianto ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 144 147 10.30871/jaemb.v10i2.4231 Penerapan Metode PBL Dalam Pencatatan Sediaan Pada Proses Produksi TFME Polibatam https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3973 <p>An orderly and accurate inventory recording system will provide convenience in managing all types of inventory owned. The reliability of information on the amount of inventory will facilitate operations/production activities that will be and are being worked on. The availability of reliable and valid information is a weak point in the production unit at TFME. The lack of competence of human resources involved in operating activities is one of the main reasons why there is no inventory information available. This study aims to improve the inventory recording system that applies. Starting from stock taking, naming supplies to providing a good and easy-to-read recording format for users. The results of this study can be used as one of the improvement agendas in operating process governance. Case studies by directly identifying the location are an option in carrying out this research. All data were collected through interviews and direct calculations of the types of stocks owned. The correct recording process according to the period of incoming and outgoing supplies will be applied in the form of a stock card in a format that is easy for users to understand.</p> Seto Sulaksono Adi Wibowo Sugeng Riadi Riri Zelmiyanti Yosi Handayani ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 148 153 10.30871/jaemb.v10i2.3973 Kepatuhan Pajak dalam Perspektif Teori Motivasi X dan Y serta Implikasinya terhadap Fraud https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3843 <p>Indonesia applies the principle of a self-assessment system in its tax collection process. The public is expected to comply with this rule by calculating, depositing, and self-reporting the tax they owe. Therefore, the level of public awareness of taxes is a major factor in the operation of this system. However, in reality, there are still many people who intentionally or unintentionally commit tax fraud. So, the tax collection process does not run as effectively as expected. This study was conducted to determine the effect of knowledge on tax benefits and sanctions on tax compliance. The research was conducted in the Batam State Polytechnic campus and industry. The object of this research is students and employees who already have the obligation to pay taxes. The research was conducted by combining two methods, namely, experimental and case studies. This method examines the causal relationship between the independent variable and the dependent variable and explores employee tax compliance. Based on the results of data collection, processing, and analysis, it is obtained that people have a high motivation to comply with taxes if they know the benefits of paying taxes.</p> Dedi Kurniawan Sahat Parlindungan Hutapea Erza Rahmi Andini ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 154 159 10.30871/jaemb.v10i2.3843 Uji Kepribadian Sebagai Penunjang Keputusan Penerimaan, Penyaringan, serta Penugasan Karyawan pada Universitas Menggunakan Prosedur MBTI https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3275 <p><em>The purpose of the research is to increase the effectiveness of HR management activities at the university, especially in the aspect of employee recruitment, employee selection, and employee assignment so that new employees who are accepted into or old employees who are placed in new positions can provide maximum performance impact for the organization. The research method used is descriptive qualitative research. The sample used is all structural employees who work at the University of Muhammadiyah Sidoarjo campus 1 which contains 57 people. The results of research recommendations for the University of Muhammadiyah Sidoarjo are stated in the table provided in the results and discussion section which contains conclusions and suggestions for the suitability between the job description of a position and the appropriate Myers Briggs Type Indicator personality mechanism.</em></p> Rizky Eka Febriansah Vera Firdaus ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 160 176 10.30871/jaemb.v10i2.3275 Analisis Risiko Operasional Dengan Metode FMEA https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3235 <p>One of the failures in starting a business is failure in poor operational management. Operational risk is caused by internal process failures, human errors, system failures or external problems that affect operational activities. This study aims to measure the operational risk of PT. Unilever Tbk. before and during the Covid 19 pandemic. The method used is qualitative, with data collection techniques used, namely observation and documentation techniques. The results of this study there are differences in the level of RPN on internal and external failures. If before the pandemic operational risk – external was the lowest risk crisis, during the Covid 19 pandemic, operational risk – internal was the lowest risk crisis. Lack of working capital and increased spending caused by the pandemic. Investors are less interested in <em>consumer stocks</em> and the provision of a <em>new normal kit</em> increases the company's expenses without being accompanied by income. Operational-external risk also increases due to the risk of late arrival of raw materials and disruption to the supply chain network, especially at <em>suppliers</em>.</p> Dewi Cahyani Pangestuti Heni Nastiti Renny Husniaty ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-12-31 2022-12-31 10 2 177 186 10.30871/jaemb.v10i2.3235