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> en-US [email protected] (Jessica Olifia) [email protected] (Vina Kholisa Dinuka,S.E., M.Sc.) Thu, 28 Dec 2023 00:00:00 +0000 OJS http://blogs.law.harvard.edu/tech/rss 60 Cluster Analysis of Jakarta Islamic Index (JII) Stocks Based on Risk Adjusted Return https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4021 <p>This study is to examine the Jakarta Islamic Index (JII) stock clusters based on stock performance as measured using risk-adjusted returns for twenty-one semester periods 2009 - 2019. This study shows an alternative that can be utilized by investors supporting their decision to invest in the Indonesian Islamic finance industry. Data were collected through the online service feature of Yahoo! Finance and Google Finance total 43 companies with positive return. This study used quantitative analysis, Sharpe ratio was used to measure stock performance, K-mean clustering for cluster analysis and the Elbow method was used to determine the optimal number of clusters. The results showed that the 4 optimal number of clusters. Where cluster 1 determine the extreme return (5 companies), cluster 2 represent high return (12 companies), cluster 3 medium return (17 companies) and cluster 4 sufficient return (9 companies).</p> Adrian Irnanda Pratama, Rizky Aulya Akbar, Jyun Ping Huang ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4021 Wed, 27 Dec 2023 09:29:14 +0000 Faktor Faktor Penentu Loyalitas Pemain Game Online di Kalangan Milenial https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4243 <p>This study aims to identify and analyze the determinants of online game player loyalty among millennials. The development of information technology and the internet has created a booming online gaming industry, with millennials being one of the main consumer segments in this industry. However, with high competition and many game options available, maintaining player loyalty is crucial to the success of game developers and providers. This research utilizes quantitative methods. Questionnaires were distributed to 173 respondents to collect quantitative data from a sample of millennial online game players. The results of data analysis show that the determinants of online game player loyalty among millennials include several aspects. First, gameplay quality and gaming experience are the main factors that influence player loyalty. In addition, interesting and quality content also contributes importantly to retaining players. Second, social interaction and in-game community support are significant factors in building emotional bonds and connections between players. Furthermore, fairness and transparency in the payment system and the ability to earn rewards and progress in the game are also determinants of loyalty. In addition, the availability of technical support and good game maintenance will increase player satisfaction and retention.</p> Muhammad Syahrul Hidayat ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/4243 Wed, 27 Dec 2023 09:32:34 +0000 Analysis of Safety Inventory Control on Wiring Harness Components with ABC Analysis, Economic Order Quantity, and Reorder Point Methods at PT XYZ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6377 <p><em>PT XYZ is a manufacturing industry that produces wiring harness for suzuki, daihatsu, and toyota products. Supporting materials in the assembly of wiring harness consist is various types. Therefore, controlling material inventory is important to do so that there is no excess inventory or overstock. This type of research is descriptive quantitative with the aim of knowing the value of material use and investment absorption, optimum order quantity, and reorder time. The classification results using the ABC analysis method obtained materials included in group A consist of 3 types of materials with 76,94% usage and 47,0% investment absorption. Group B consists of 4 types of materials with 21,12% usage and 39,2% investment absorption. Group C consists of 7 types of materials with a usage of 1,94% and investment absorption of 13,8%. Based on the EOQ calculation, the optimum ordering value for group A materials varies from 2.909-4.399, and the reorder point or ROP varies from 1.234-2.371. This research is expected to reduce excess inventory or overstock that occurs in the company.</em></p> <p>&nbsp;</p> Muhamad Yusuf Setiawan, Shinta Wahyu Hati ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6377 Wed, 27 Dec 2023 10:57:45 +0000 Conversion Rate: Digital Analytics on Online Food Delivery Platform Customers https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6446 <p><em>The purpose of this research is to analyze the factors that cause conversion rate. This research combines attributes from Pee et al (2018), Cho (2015) and Kapoor dan Vij (2018) as a novelty in the model development base for measuring conversion rates. This research is classified as descriptive quantitative research with a sampling technique using snowball sampling of 110 respondents who use online food delivery (OFD) applications in Surakarta City. The results showed that collaborative design and delivery service had a significant effect on conversion rate. While visual design, information, and navigation attributes do not have a significant effect on conversion rate. This study recommends application service providers to improve cashback money, points, and order tracking services.</em></p> Agung Novianto Margarena, Mayang Hema Malina, Maliana Puspa Arum ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6446 Wed, 27 Dec 2023 11:13:52 +0000 Customer Brand Engagement of Millennial Generation on Smartphone Products https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5097 <p><em>This study aims to examine the effect of brand psychological ownership and value congruity on customer brand engagement, the effect of customer brand engagement on brand attachment and behavioral brand loyalty, and the mediating role of brand attachment on the effect of customer brand engagement on behavioral brand loyalty. The research model was tested on 232 millennial generation consumers who use Xiaomi brand smartphone products. The sampling method used purposive sampling technique and data analysis was carried out by SEM-PLS. The results of the study prove that customer brand engagement is influenced by value congruity and is not influenced by brand psychological ownership. Customer brand engagement was found to affect brand attachment and behavioral brand loyalty and brand attachment was found to affect behavioral brand loyalty. The results of the mediation test confirm that brand attachment mediates the effect of customer brand engagement on behavioral brand loyalty.</em></p> <p>&nbsp;</p> Vitorio Astra, Ari Setiyaningrum ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5097 Wed, 27 Dec 2023 11:24:27 +0000 B2B Sales Meeting Course as an Effort to Build Student Sales Skill https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6891 <p><em>Appropriate and effective learning methods are needed that are truly able to develop sales skills, especially Business to Business (B2B) sales. This study aims to empirically test how effective the Project Based Learning B2B Sales Meeting organized by the Applied Business Administration Study Program is in improving student sales skills. The method used to answer research problems is Quasi Experiment method. The results of hypothesis testing using the t-test showed that there were significant differences in the pretest and posttest scores of the research subject's sales skills and the posttest scores showed a higher value than the pretest scores. Thus PBL B2B Sales Meeting is effective in improving sales skills of research subjects. With the proven effectiveness of the PBL method, it is recommended that this method be applied in other courses.</em></p> <p>&nbsp;</p> Hajan Hidayat, Sri Zuliarni, Desi Ratna Sari, Shinta Wahyu Hati, Assyfa Naysila, Aprilia Prastiana Putri ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6891 Wed, 27 Dec 2023 11:30:53 +0000 Pengaruh Good University Governance dan Manajemen Risiko terhadap Kinerja Perguruan Tinggi Negeri di Indonesia https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6924 <p><em>The performance achievement of State Universities (PTN) in Indonesia is measured based on Key Performance Indicators (KPIs) regulated in the Minister of Education and Culture's Decree Number 3 of 2021. The evaluation results for the year 2020 indicate that a significant portion of PTN's performance has not yet met the expected outcomes. The implementation of the Good University Governance (GUG) model and Risk Management in PTN is still limited in the existing literature. The research’s objective is to examine the relationship between the implementation of GUG and Risk Management on the performance of PTN. The method employed is the Structural Equation Model based on variance, namely Partial Least-Squares. The analysis results are effective implementation of GUG enhances the quality of the curriculum and learning, as well as improves the governance quality of PTN. Additionally, Risk Management implementation has a positive impact on enhancing the quality of higher education graduates.</em></p> Azhar Syahrir, Hermanto Siregar, Idqan Fahmi, Heti Mulyati ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6924 Sun, 31 Dec 2023 00:00:00 +0000 Unveiling The Potential of Culinary Msme’s in Batam Through Precision Training Need Analysis https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6906 <p style="font-weight: 400;">This research aims to design an effective and targeted training program to uncover the skill and knowledge needs of Culinary SMEs in Batam City. The study adopts a qualitative descriptive research approach, with Culinary SMEs in Batam City serving as the informants. The research was conducted from August to November 2023, involving Bizhub Polibatam, Faculty Members, and Project Based Learning students from Department of Business Management. The research findings will be utilized as a reference by Bizhub Polibatam in developing relevant training programs to enhance the competitiveness of Culinary SMEs in Batam, thereby contributing positively to local economic growth. The pressing training needs identified for Culinary SMEs in Batam include Marketing and Digitalization Training, as well as Financial Management, preferably conducted in-person through seminars or workshops with a duration of 1-3 days.</p> Mutia Ulfah, Eddo Nanda Oktarici, Alrido Martha Devano, Nadia Fathurrahmi Lawita, Ancala Laras Putri, Nova Sabrina, Siti Nurhasanah, Muhammad Barat van Vasten, May Sarah, Alyssia Rahmadhani, Fransiska Elsa ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6906 Sun, 31 Dec 2023 00:00:00 +0000 The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6698 <p>This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations and provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive model and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.</p> Ronowati Tjandra, Ul’Ulya Zuhrufi Fajri, Dul Muid, Ratna Puji Astuti ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6698 Sun, 31 Dec 2023 00:00:00 +0000 Readiness of Accountans in XBRL https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6525 <p>The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.</p> Sumiyati Sumiyati, Khairiansyah Khairiansyah, Muhammad Qomarudin Ridwan, Muhammad Ikhlash ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6525 Sun, 31 Dec 2023 00:00:00 +0000 Apakah Sensitivitas Etis Mampu Memoderasi Hubungan antara Kecintaan terhadap Uang dan Machiavellianisme terhadap Persepsi Etis Mahasiswa Akuntansi? https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6286 <p>Penelitian ini menguji pengaruh moderasi sensitivitas etis terhadap hubungan antara cinta uang dan Machiavellianisme terhadap persepsi etis mahasiswa. Penelitian ini adalah survei yang dilakukan pada 150 mahasiswa Akuntansi di UIN Maulana Malik Ibrahim Malang. Untuk mengolah data yang diperoleh dari penelitian ini, model efisiensi struktur dengan persegi paling kecil (SEM-PLS) digunakan. Hasil penelitian menunjukkan bahwa kecintaan kepada uang kecintaan terhadap uang tidak mempengaruhi persepsi etis mahasiswa akuntansi; Machiavellianisme, di sisi lain, mempengaruhi persepsi etis mereka. Selain itu, telah terbukti bahwa sensitivitas etis mampu memoderasi hubungan antara persepsi etis dan machiavellianisme, tetapi tidak mampu memoderasi hubungan antara kecintaan terhadap uang dan persepsi etis.</p> Firza Sri Churniyatuts Tsaniah, Wuryaningsih Wuryaningsih ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/6286 Sun, 31 Dec 2023 00:00:00 +0000 Effect of Foreign Ownership, Audit Committee, and Financial Performance on Company Value https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5106 <p>Corporate value is used by management in running the business to maximize shareholder wealth. Audit committees, foreign ownership, and financial performance have prospects in the future so that investors will be interested in investing. This population is a manufacturing company that pays out dividends during the period 2016 to 2021 which are listed on the Indonesia Stock Exchange. The sampling technique is 222 companies. The method used is panel data regression. The findings of foreign ownership, debt to equity, total asset turnover, net profit margin, and return on assets significantly affect company value, but audit committees, current ratios, and dividends have no significant effect on company value. It is suggested that the company can improve its financial performance to maximize profit, which reflects the company internally. In addition, foreign ownership can make decisions in the company's strategy to increase the value of the company.</p> Fita Dwi Lestari, Erna Setiany ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-sa/4.0/ https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/5106 Sun, 31 Dec 2023 00:00:00 +0000