JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS | e-ISSN: 2548-9836 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;<a href="http://sinta2.ristekdikti.go.id/journals/detail?id=525" target="_blank" rel="noopener">SINTA</a>, dengan SINTA score S4.&nbsp;<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></p> en-US adiirawan@polibatam.ac.id (Adi Irawan Setiyanto, S.E., M.Ec.Dev) andierna@polibatam.ac.id (Andi Erna Mulyana, S.T., M.Sc.) Wed, 31 Jul 2019 10:50:01 +0000 OJS http://blogs.law.harvard.edu/tech/rss 60 DETERMINASI VOLATILITAS KURS RUPIAH TERHADAP DOLAR AMERIKA https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1145 <p>Purpose of this study is to know about Rupiah exchange rate&nbsp; to US Dollar determination with quarterly time series data, from 2010-2017. Using Error Connection Model (ECM) with regression method, and dependent variable is Rupiah exchange rate to US Dollar, and independent variable is foreign debt, current account balance, and Sertifikat Bank Indonesia (SBI) interest rate.&nbsp; Result shown that at short term, foreign debt and current account were not significant, but SBI interest rate have a positive and significant effect from Rupiah to US Dollar.&nbsp; For long term, all of independent variable have positive and significant to dependent variable.</p> Ade Irma Nurhasanah, Soeharjoto Soekapdjo ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1145 Wed, 31 Jul 2019 09:21:24 +0000 PERSEPSI AUDITOR PEMERINTAH TERHADAP EFEKTIVITAS RED FLAGS DALAM MENDETEKSI PENIPUAN https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1371 <p>This study aims to examine differences in perceptions between government external auditors and government internal auditors about the effectiveness of red flags in detecting fraud on procurement of government goods and services and get the most effective red flags by external and internal government auditors in detecting fraud on procurement of goods and services government. The research design is quantitative research with a sampling technique using a purposive sampling method. Respondents in this study are BPK auditors as external auditors and BPKP auditors as internal auditors. Data collection techniques by distributing questionnaires. The results of this study indicate that there are different perceptions between internal and external auditors on the effectiveness of red flags in the procurement of goods and services. This study does not provide evidence that the auditor's experience has a significant effect on the auditor's perception of the effectiveness of red flags.</p> Nayang Helmayunita, Dovi Septiari ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1371 Wed, 31 Jul 2019 09:25:05 +0000 KOMPETENSI SDM KEUANGAN DAN AKUNTABILITAS PESANTREN https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1085 <p>Financial management of pesantren is not so complicated, because pesantren are self-financing institutions that do not require financial accountability to be reported to the funder. Generally, this study discusses about the competence of financial human resources against accountability in the environment of Pesantren (Islamic Education Institution). Observations conducted by researchers on financial management in 6 Pesantren at Jabodetabek. Its population is all employees who are in pesantren. The sample was selected using purposive sampling amounted to 116 respondents. The data analysis method uses regression testing. Conclusion of this study proves that the competence of financial human resources have a positive and significant impact on accountability. The higher of the financial human resources will have an effect on the implementation of accountability at pesantren well and adequate.</p> Yunika Murdayanti, Dita Puruwita ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1085 Wed, 31 Jul 2019 09:37:57 +0000 EARLY WARNING SYSTEM (AWS) ANALYSIS WITH THE LOGIT MODEL FOR PREDICTING THE CONSUMER LOAN BANKS (BPRs) https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1049 <p>The study with the title of “Early Warning System Analysis” is used to predict the Consumer Loan Banks’ potential bankruptcy. The samples are taken from the Consumer Loan Banks (BPR), publication by Bank Indonesia Financial Report, until October 2017, and from the very healthy BPRs with the assets of below twenty five billion rupiahs. The data are analyzed (1) by the use of descriptive quantitative technique to describe the samples (2) by means of correlation to find the relationship amongst the independent variables, that is, the eight financial ratios, and (3) by the use of probit regression to measure the accuracy of the model for predicting the BPR bankruptcy in Indonesia. The research concludes that (1) the Consumer Loan Banks (BPR), on average, have problems in capital, liquidity, operating cost, low-return asset, loan collectability, and low profitability, (2) the eight financial ratios have weak relation so that the regression model is made, (3) the financial ratios with positive impacts on predicting the BPR bankruptcy are NPL, LDR, BOPO, and CASH RATIO, whereas those with negative impacts are KPMM, ROA, PPAP, and ASSET. The level of accuracy of the estimated logit regression is 92.8%.</p> Sufitri Sufitri ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1049 Wed, 31 Jul 2019 09:42:12 +0000 STUDI ANALISA PEMBENTUKAN EDUPRENEURSHIP MARITIM DI POLITEKNIK MARITIM NEGERI INDONESIA https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1375 <p>The study of the Analysis on Need of Maritime Edupreneurship Program at Politeknik Maritim Negeri Indonesia (Polimarin) started from the hope that the young generation as well as the workforce in the maritime field had to have entrepreneurial spirit and from the hope to create edupreneurship at Polimarin. By considering the level of study in Polimarin, it will be difficult to built business spirit in every academic force in Polimarin, because D3 Program has only 3 years length of study. The method applied in taking research data was interviews to respondents in various forum, ie: in-depth interviews and focused group discussions. This study sought and found conditions for entrepreneurial behavior from all lines of Polimarin academics as well as the conditions of entrepreneurship learning conducted at Polimarin. Respondents in this study were students, lecturers, stakeholders, Polimarin’s alumni and Director of Polimarin. The results obtained are: Polimarin educators have the opportunity and potential to create and innovate, Polimarin’s students need practical entrepreneurship courses, entrepreneurial spirit needs to be grown in every line, both from top management, from education staff, educators and students at Polimarin’s environment and there is a need of to build maritime edupreneur program in Polimarin in systematic ways.</p> Sri Tutie Rahayu ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1375 Wed, 31 Jul 2019 09:46:14 +0000 PENGARUH TINGKAT PENDIDIKAN, PELATIHAN, DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PT. ASURANSI TAKAFUL BATAM https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1083 <p>The purpose of this study was to determine the effect of the level of education on employee performance, the effect of training on employee performance, the influence of career development on employee performance, and the influence on the level of education, training, career development on the performance of employees of PT. Takaful Insurance Batam. This type of research is quantitative descriptive research. The technique of collecting data using a questionnaire. The study population was 50 people with a sample of 50 employees, who were chosen as a whole so that they used saturated sampling. The results of this study indicate that the level of education shows that &nbsp;the level of education does not affect employee performance. Training variable shows that training does not affect employee performance. Career development variable shows that career development has no effect on employee performance. Meanwhile F test results simultaneously shows that &nbsp;education, training, career development has no effect towards employee performance variables.</p> Noviyanti Rianti Putri, Sri Langgeng Ratnasari ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1083 Wed, 31 Jul 2019 09:53:14 +0000 PENGARUH PIUTANG DAN UKURAN PERUSAHAAN TERHADAP SALES GROWTH https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1088 <p>This study aims to obtain empirical evidence of several factors that affect the company's sales growth, namely the influence of Accounts Receivable, Firm Age and Firm Size to Sales Growth of companies in the manufacturing sector of consumer goods listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The dependent variable of sales growth is measured by the proxy of the company's sales amount. Independent Variables Receivables are measured by the firm's receivable account value, the firm's age variable is measured by age since the company stands and the firm size variable is measured by the total assets owned by the company. This research method using approach of quantitative method. The sample was chosen using purposive sampling method with certain criteria and obtained as many as 140 samples of manufacturing companies that meet the criteria. Data analysis technique used is panel data regression analysis. The results of this study indicate that accounts receivable &amp; firm size affect the company's sales growth. While the age of the company does not affect the company's sales growth.</p> Adi Irawan Setiyanto, Nurzilla Nurzilla ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1088 Wed, 31 Jul 2019 09:57:36 +0000 EFEKTIVITAS PELATIHAN TERHADAP PENGEMBANGAN TECHNICAL SKILL KARYAWAN BAGIAN PRODUKSI PT. MCDERMOTT INDONESIA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1108 <p>The purpose of this study is to desccribe and analyse the effectivity of training method for employee technical skill development that has given by PT McDermott Indonesia. This research type is explanatory research. This training method has given and used to measuring how far the technical skill has develop as long as the employee working at PT McDermott Indonesia. As for some of the measurement tools used by the training program at PT. McDermott Indonesia is evaluation (Assessment). This research using the method of path analysis conducted in the Department of Craft Training Centre PT. McDermott Indonesia amounting 115 respondents using a Purposive Sampling technique. Data collected directly by questionnaire, interviewed and observation at PT. McDermott Indonesia. The results showed the influence of effectiveness on the job training towards job satisfaction is 29.3% (sig 0.001 &lt; 0.05); off the job training partially effect significantly to job satisfaction is 45.5% (sig 0000 &lt; 0.05); effectiveness on the job training to the development of technical skill partially has no affect significant way and values of 7.6% (sig 0393 &gt; 0.05); the effectiveness of off the job training towards the development of technical skill partially significantly influential amounted to 19.1% (sig 0047 &lt; 0.05); on the job training, off the job training and job satisfaction simultaneously effect significantly towards the development of technical skills amounted to 46.4% (sig 0000 &lt; 0.05).</p> Shinta Wahyu Hati, Ryza Dwi Mayasari ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1108 Wed, 31 Jul 2019 10:07:47 +0000 FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU BELAJAR AKUNTANSI DI DAERAH 3T https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1406 <p>Based on the preliminary survey, the Bengkayang State Vocational High School 1 Bengkayang currently only has four teachers in the field of Accounting. Whereas the library only has 100 book examplers. In addition there are also computer lab facilities but no one can teach accounting computers. The purpose of this study is to find factors that influence accounting learning behavior. The population in this study were all students. The research sample is as many as 30 students who are in Bengkel 1 Vocational School majoring in accounting. The research method is descriptive and the research design is a qualitative case study. The results of this study are that those who study accounting in this case the students produce an impact that affects behavior both from within and outside themselves when studying accounting, the impact can be negative or positive for their accounting knowledge. The impact is in the form of good behavior that arises from within themselves or behavior that comes from people around them.</p> Dokman Situmorang, Veneranda Rini Hapsari ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1406 Wed, 31 Jul 2019 10:14:24 +0000 DAMPAK ALOKASI DANA DESA TERHADAP PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA DI KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1027 <p>This study aimed to determine the impact of village funds on development and welfare in Bantul Regency Special Region of Yogyakarta. The study was conducted by comparing indicators of development and welfare between before and after the village funds. The sample of the study was 75 villages of Bantul Regency. The data analysis used paired sample t-test to saw the impact resulting from the allocation of village funds. The test results showed that there were significant differences in physical development and community welfare between before the existence of village funds and after the village funds were given. These results indicated that the provision of village funds by the government has an impact on physical development and community welfare in the Bantul Regency Special Region of Yogyakarta.</p> Siti Muslihah, Hilda Octavana Siregar, Sriniyati - ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1027 Wed, 31 Jul 2019 10:18:24 +0000 PENGARUH MANAJEMEN MODAL KERJA DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/764 <p>This study examines the effect of working capital management and solvency on the performance of manufacturing companies. Data samples were taken from the OSIRIS database of 74 manufacturing companies for the period 2010-2015. The effect of independent variables such as the current ratio, quick ratio, cash ratio and the company's debt to equity ratio partially to return on assets was examined using panel data analysis methods. This study shows that the current ratio, and the debt to equity ratio have an effect on and significantly affect the company's performance. Quick ratio and cash ratio do not have a significant effect on company performance. Future studies are expected to use other independent variables and measurement of company performance can also be proxied by other ratios.</p> Sucinia Silfina, Hendra Gunawan ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/764 Wed, 31 Jul 2019 10:36:49 +0000 PENGARUH PEMASARAN TEDY LOTION TERHADAP APLIKASI BERBASIS AR (AUGMENTED REALITY) https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1419 <p>The number of natural-based cosmetic products on the market is increasing. One of the natural ingredients that can be used is golden sea cucumber. TEDY lotion is a skin care product with collagen extract and gamapeptide from golden sea cucumber as the ingredients. The purpose of this article is to analyze the use of TEDY AR application on product sales. The method used is by using a questionnaire that has been tested, which is validity test. The validity test is then concluded to be a diagram through statistical formulation. The result showed, 73% like the product, 22% really like and 5% unlike. Meanwhile, the results of the questionnaire the application show that 44% strongly agreed, 45% agreed and 11% chose neutral. Therefore, it can be concluded that use of applications in helping sales have a positive impact. We hope this product can create a business opportunity for the future.</p> Ari Kurniawan Daulay, Rizki Irianto, Rini Aprilia Siahaan, Elisa Margareth Sihombing, Muhammad Zainuddin Lubis ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1419 Wed, 31 Jul 2019 10:44:27 +0000 ANALISIS NILAI ASET TETAP PADA LAPORAN KEKAYAAN MILIK DESA https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1384 <p>The initial findings of this research problem began with the 2016 and 2017 Semata Village Ownership Wealth Reports which were reported to be not in accordance with the Realization of the Semata Village Revenue and Expenditure (APB) for the year concerned, namely in Fixed Asset Valuation. Permendagri number 113 of 2014 concerning Village Financial Management and Permendagri number 1 of 2016 concerning Village Asset Management as the basis of applied theory to solve research problems. This applied research was conducted with triangulation data collection techniques and data analysis methods from Miles and Hubermann. The results of the study revealed that the 2016 and 2017 Semata Village Ownership Wealth Reports were not in accordance with regulations related to Village Financial Management and Village Asset Management in force in Indonesia. Based on interviews, the parties related to village financial management, namely the Village Head, Village Secretary, and Village Treasurer are still imperfect in understanding the technicalities of Village Property Wealth Reports, these factors being one of the causes of the Village Property Report. Applied recommendations for solving problems have been presented in the analysis of this research data.</p> Eko Febri Lusiono ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/1384 Wed, 31 Jul 2019 10:48:46 +0000