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 Kajian Literatur Cashless Payment dan Desain Sistem Informasi Satu Code untuk Semua Pembayaran https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4252 <p>Kebijakan pemerintah untuk digitalisasi sistem pembayaran di era pandemi covid 19, membuat kebutuhan <em>cashless payment</em> semakin meningkat. Maka diperlukan desain sistem pembayaran tanpa menggunakan uang tunai. Tujuan dari penelitian ini pertama mengkaji literatur pentingnya <em>cashless payment</em>. Tujuan kedua adalah mendokumentasikan sistem penjualan minimarket yang ada saat ini dalam bentuk SOP, Tujuan ketiga adalah merancang desain proses bisnis sistem penjualan dengan menggunakan pembayaran berbasis poin menggunakan QR code satu transaksi untuk semua pembayaran. Metode penelitian ini adalah penelitian kualitatif.&nbsp; Metode pengumpulan data menggunakan basis data terkait dengan literatur <em>cashless payment</em> wawancara dan observasi untuk melakukan dokumentasi sistem dan menemukan proses bisnis yang tidak efektif dilihat dari sistem pengendalian internal pada prosedur tersebut. Informan penelitian adalah manajemen dan pengawai koperasi khususnya Mini Market Koperasi Polibatam. Hasil penelitian ini memiliki manfaat praktik dan manfaat kebijakan. Manfaat praktik hasil penelitian memberikan gambaran terkait dengan literatur <em>cashless payment </em>dan rancangan proses bisnis yang dihasilkan dapat digunakan untuk mengefisiensikan proses pembayaran. Manfaat kebijakan, hasil penelitian ini&nbsp; dapat menjadi saran untuk kebijakan pengelola koperasi untuk mengimplementsikan SOP penjualan dan BPM Hasil analisis sehingga proses bisnis dapat berjalan dengan efektif dan efisien.</p> Mega Mayasari Arniati Arniati Supardianto Supardianto Anisha Rizka Femilia Helya Amalia Rizka Desvaneli ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 1 14 10.30871/jaemb.v10i1.4252 Analysis of Dominant Factors Affecting Employee Retention in Manufacturing Companies https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4250 <p><em>This study aims to determine which factors are the most dominant of organizational commitment factors, career development, rewards, work environment, Work Life Balance that affect employee retention. The research method used is quantitative by using a questionnaire as a research data collection tool. This study uses a sampling technique that is random sampling and uses multiple linear regression analysis. The results showed that the factors of organizational commitment, career development, rewards, and work environment had an effect on employee retention. Meanwhile, the Work Life Balance factor has no effect on employee retention. Based on the results of the study, it was also found that among all the factors analyzed, the career development factor was the most dominant factor.</em></p> Suci Indah Afiani Andi Erna Mulyana ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 15 23 10.30871/jaemb.v10i1.4250 Effect of Tax Planning on Corporate Value with Audit Quality Moderating https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4234 <p><em>This study is aimed to provide empirical evidence for companies and investors in the form of information that is important to determine the effect of tax planning level on corporate value with audit quality as moderating variable. This study used quantitative approach method, data retrieval technique using purposive sampling method. In addition, the sample of this study amounts to 365 all sectors companies listed on the Indonesia Stock Exchange (BEI), except financing and mining sectors. Data analysis technique used is panel data regression analysis. The results showed that the level of tax planning has a negative significant influence on value of the company. Audit quality has no significant influence on value of the company and could give a weakness effect on relationship of tax planning influence on value of company. Moreover, the variable in this study which are SIZE, LEV, &amp; TANG as control variables significantly influence the value of the company. FAG as control variable has no significant influence on the value of company. This states that increased tax planning will decrease the value of the company. In fact, audit quality factor could not be influencing the company value yet. This study is limited to all sectors companies listed on Indonesia Stock Exchange period 2012-2015 except financing and mining. In conclusion, the further of this study are suggested to use other variables related to research and samples from other industries with longer period of year.</em></p> Nanik Lestari Windya Roshinta ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 24 35 10.30871/jaemb.v10i1.4234 Pengaruh Kepemilikan Keluarga dan Leverage terhadap Kinerja Perusahaan https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4126 <p>This study aims to examine the effect of family ownership and leverage on company performance in the 2017-2019 period. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The company's performance in this study is calculated using the Altman Z-Score. Samples were taken using purposive sampling method and obtained 35 companies as samples in this study. The method used in this study uses Multiple Linear Regression using Eviews version 10. The results of this study indicate that family ownership has no significant positive effect on company performance. Meanwhile, leverage has a significant negative effect on company performance.</p> Sherly Prastia Afriyanti Hasanah ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 36 43 10.30871/jaemb.v10i1.4126 Optimalisasi Kuis Berbasis Moodle untuk Evaluasi Pembelajaran Akuntansi di Era Digital https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4325 <p>Technological developments also affect the teaching and learning process. One of them is the learning evaluation process that can be done online through the Moodle platform. This research will focus on making effective quizzes on the Moodle platform, as well as looking at the effectiveness and response of teachers and lecturers in accounting courses. The type of quiz chosen is embedded answers, where the quiz can be modified at will using a coding formula from Moodle. The pretest-post test method was carried out to see the effectiveness of the quiz on students. Collecting data related to student responses will use questionnaires, while lecturer responses are carried out by means of interviews. The subjects of this study were D3 Accounting students at the Batam State Polytechnic. The results of this study, students get a higher average score when carrying out Moodle-based quizzes than quizzes manually. As many as 70% of students also agree that Moodle-based quizzes are more effective than manual quizzes. In addition, Moodle-based quizzes provide many benefits for both teachers and students.</p> Abdullah Affandi Balqis Fitri Alifya Anjelina Anjelina ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 44 53 10.30871/jaemb.v10i1.4325 Analysis on Queue System at Vitka Point Gas Station Number 14.294.722 on Motorcycle Line with Pertalite-Based Fuel https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4055 <p>This study aims to find out the performance of the queuing system at SPBU 14.294.722 Vitka Poin, Batam City on Pertalite fuel for motorcycles. The performance of the queuing system was analyzed to whether it has reached the optimal level. The data were collected through interviews and observations. Then, the obtained data were analyzed using a single line queuing system (single-channel, single-phase). The study used quantitative data in which the calculation was assisted by the "POM-QM Queuing Analysis" software. Based on the result of the single-channel single-phase analysis, the performance of the queuing system applied by the 14.294.722 Vitka Poin, Batam City gas station is optimal. It is because the server utilization level or the average operator's busyness level for 7 days is 72.11 %, and the remaining 27.89% of the busy time is idle time, which is the time when the service is not performed. Meanwhile, the effectiveness of performance at the 14.294.722 Vitka Poin, Batam City gas stations is quite good by referring to the average time required by customers in the queue which is only 0.0139 hours or 0.8322 minutes, and the time required by customers in the system is 0.0192 hours or 1.1541 minutes, and the average number of customers waiting in the queue is only 1.846 or 2 people and the average number of customers waiting in the system is 2.5857 or 3 people. The results indicate that there is no need for additional servers as the performance of using 1 server is quite good.</p> Bima Wahyu Pratama Fandy Bestario Harlan Adhitomo Wirawan Asadian Puja Enggita ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 54 60 10.30871/jaemb.v10i1.4055 Production Optimization and Product Sensitivity Analysis of "Bawang Goreng Crispy Yuk Riris" by Linear Programming https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4050 <p>This study aims to optimize production using linear programming with graphical and simplex methods accompanied by sensitivity analysis to determine the optimal product combination with maximum profit for the "Bawang Goreng Crispy Yuk Riris". The data are sales, inventory, use of raw and additional materials, operations, and selling prices. The data analysis technique uses linear programming, graphs and simplex methods, and sensitivity analysis with the help of QM for Windows. The result shows that production optimization using linear programming graphical methods or simple graphs obtains the same results as the optimal solution of producing 713 packs of original crispy fried shallot and 333 packs of spicy fried shallot with a maximum profit of IDR 3.304.500.Sensitivity analysis shows that the solution remains optimal with the tolerance limit for the original taste from 0 to 3.500 and the spicy taste from 3.000 to infinity, and five production inputs are not optimal.</p> Roudlotul Badi'ah Ahmad Syauqi Rizna Ramadhani Winanda Rusfian Effendi ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 61 71 10.30871/jaemb.v10i1.4050 Determinan Audit Delay Berdasarkan Kondisi Internal Perusahaan Manufaktur di Indonesia https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/3470 <p>This study aims to analyze the effect of profitability, solvency, firm size, internal audit and audit committee on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The samples in this study are manufacturing companies that meet certain criteria that have been determined using purposive sampling method with a total sample of 285 observational data. The data analysis technique used is panel data regression analysis which is processed using Eviews v.10. Based on the data analysis, it shows that profitability, company size and internal audit have a negative effect on audit delay, while solvency and audit committee have no effect on audit delay.</p> Nurfitriani Nurfitriani Yayu Putri Senjani ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ 2022-07-31 2022-07-31 10 1 72 80 10.30871/jaemb.v10i1.3470