JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
https://jurnal.polibatam.ac.id/index.php/JAMA
<p>Journal of Applied Managerial Accounting (JAMA) is a journal published by Center of Research and Community Service in Coorperation with Study Program of Managerial Accounting, Politeknik Negeri Batam. The journal is predominantly devoted to applied managerial accounting and finance with special focus on industries problem solving. JAMA publish quality articles based on empirical research, theoretical and practical articles. The JAMA is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration. <em>e</em>-ISSN: 2548-9917</p>Pusat P2M Politeknik Negeri Batamen-USJOURNAL OF APPLIED MANAGERIAL ACCOUNTING2548-9917EVALUATION OF BANK NAGARI'S FINANCIAL HEALTH: RISK-BASED BANK RATING (RBBR) ANALYSIS DURING THE 2020-2023 PERIOD
https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8663
<p><em>This research aims to evaluate the health level of Bank Nagari using the Risk-Based Bank Rating (RBBR) method during the 2020-2023 period. The RBBR method evaluates bank performance based on four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses a quantitative descriptive method by collecting data from the annual financial reports and GCG reports of Bank Nagari for the last four years. This analysis includes measuring various risk indicators such as credit risk, market risk and liquidity risk, as well as evaluating financial performance based on profitability and capital adequacy. The research results show that Bank Nagari's overall health level is very healthy. In 2020, Bank Nagari obtained a composite score of 86%, increasing to 90% in 2021 and returning to stability at 86% in 2022 and 2023. Factors such as Return on Assets (ROA) and Capital Adequacy Ratio (CAR) show consistent improvement, reflecting solid financial performance and good risk management. This research concludes that effective risk management and good GCG practices have contributed to the stability and health of Bank Nagari during the analyzed period.</em></p>Yulia HiaSanda Patrisia Komalasari
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2024-10-312024-10-318218919610.30871/jama.v8i2.8663Maximizing Returns: Bagaimana Investor Dapat Memanfaatkan Informasi Tentang Kebijakan Dividen Dan Profitabilitas Perusahaan ?
https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8628
<p><em>This study focuses on investors' decisions in managing their investments, particularly in the financial sector. The study emphasizes the importance of a company's financial performance and the need for companies to be proactive in achieving business goals. The study also emphasizes the importance of a strong relationship between a company's financial performance and profitability. The agency theory refers to the relationship between agents and principals, in which agents make decisions based on the company's resources. This can lead to conflicts of interest, such as agency problems. Dividend payout ratio (DPR) is a measure of the company's return on assets (ROA) and return on equity (ROE). This study uses a quantitative research method to analyze and interpret data from various financial indicators, including dividend payout ratio, return on asset, return on equity, total asset turnover, and Tobin's Q. The study also uses the linear regression method to analyze the simultaneous and parsial effects of the company's financial performance. The results provide valuable insights into the company's performance and potential areas for improvement. In conclusion, the study provides valuable insights into the performance of companies in the ASEAN region.</em></p>Winanda Wahana Wargadalam
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2024-10-312024-10-318219720910.30871/jama.v8i2.8628MILENIAL DAN UANG : APA YANG MEMPENGARUHI KEUANGAN MEREKA?
https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8601
<p><em>The proposed research is based on the theory of planned behavior and social learning theory which aims to examine the effect of financial knowledge, financial attitudes, self-control, and lifestyle on financial management behavior in the millennial generation in Batam City. This research is a quantitative descriptive research and the instrument used is by using a questionnaire via google form. The population in this study were active students at the Batam State Polytechnic majoring in Business Management, Accounting and Managerial Accounting study programs, for the 2018/2019 class of employees and regular classes. Students were chosen as the population in this study because students are represented as millennials, which is the age at which they are given the power to manage their own finances. So that requires them to start being independent in managing finances and start making responsible decisions. Samples were obtained using the Slovin formula as many as 133 student samples. Then the data obtained was processed using IBM SPSS 25 software. The analytical tools used were validity and reliability tests, classical assumption tests, multiple linear regression and hypothesis testing in the form of t-test, f-test and coefficient of determination. The results of this study indicate that the variables of financial knowledge, financial attitudes, self-control, and lifestyle have a positive and significant effect on financial management behavior.</em></p>winanda wahana wargadalamDian Puspa Wardani
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2024-10-312024-10-318221022210.30871/jama.v8i2.8601IMPLIKASI GREEN MARKETING TERHADAP BRAND RELATIONSHIP DAN BRAND AUTHENTICITY PADA PENGGUNA LAYANAN APLIKASI GRAB INDONESIA
https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8478
<p>Penelitian ini bertujuan untuk menguji pengaruh <em>green marketing</em> terhadap <em>brand relationship</em> dan <em>brand authenticity</em>. <em>Green marketing</em> pada GrabID menjadi salah satu unggulan yang dapat mempertahankan eksistensi merek untuk bersaing dengan kompetitor lainnya dengan mengutamakan aspek lingkungan dan mengajak konsumen untuk lebih sadar terhadap isu lingkungan. Dengan menggunakan metode regresi linear berganda, penelitian ini menganalisis data yang diperoleh dari sampel yang relevan untuk menentukan sejauh mana <em>green marketing</em> mempengaruhi <em>brand relationship</em> dan <em>brand authenticity</em>. Implikasi praktis dari temuan ini adalah bahwa perusahaan yang menerapkan <em>green marketing</em> secara konsisten dan transparan dapat membangun hubungan yang lebih kuat dan autentik dengan konsumen. Konsumen yang melihat komitmen nyata merek terhadap keberlanjutan cenderung merasa lebih terhubung dan loyal. Penelitian ini menyarankan perusahaan untuk terus berinovasi dalam <em>green marketing</em>, seperti memberikan insentif menguntungkan untuk pengguna layanan dan lebih memperbanyak layanan transportasi ramah lingkungan dari pada layanan konvensional.</p>Muhammad FauziDewi Kurniaty
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2024-11-192024-11-198222323610.30871/jama.v8i2.8478PENGARUH BRAND CREDIBILITY BRAND IMAGE & BRAND HERITAGE PADA PURCHASE INTENTION STUDI MEREK MINUMAN ULTRA MILK
https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8533
<p>Penelitian ini bertujuan untuk fokus mengukur pengaruh Brand Credibility, Brand Image, dan Brand Heritage pada Purchase Intention studi merek minuman Ultra Milk. Penelitian ini menggunakan metode kuantitatif, dengan responden berasal dari mahasiswa, karyawan swasta, wiraswasta, Ibu Rumah Tangga, tenaga freelance, dengan total jumlah responden sebanyak 112 orang. Rata-rata usia mulai dari 15 sampai dengan 45 tahun. Penelitian ini dilakukan mulai dari bulan Juli 2024 sampai dengan Agustus 2024. Pengolahan uji statistik menggunakan program smart PLS versi 1.0.8 dengan pengolahan data partial least squares sebagai teknik analisis. Para responden akan mengisi Google form untuk mengisi data kuesioner yang telah dibuat untuk penelitian ini. Hasil penelitian ditemukan bahwa, Kredibilitas Merek (X1) mempengaruhi positif dan signifikan pada Niat Membeli(Y), Citra Merek (X2) mempengaruhi positif dan signifikan pada Niat Membeli (Y), dan serta Warisan Merek (X3) mempengaruhi positif dan signifikan pada Niat Membeli (Y). Dengan ini, hasil dari penelitian ini menjelaskan bahwa kredibilitas merek, Citra Merek dan Warisan Merek akan mempunyai pengaruh signifikan atas niat membeli konsumen pada merek Ultra Milk. Dengan hal ini penelitian ini merekomendasikan Ultra Milk untuk bisa meningkatkan Kredibilitas mereknya untuk bisa mengoptimalkan dari bagian yang telah mendukung kredibilitas Ultra Milk seperti kualitas produknya. Lalu Mengoptimalkan Citra Merek sebagai persepsi konsumen. Dan pada warisan merek Ultra Milk yang menggunakan sudut pandang dari merek untuk bisa terhubung melalui konsumen yang telah loyal kepada Ultra Milk.</p>Muhammad Ryan RenaldyNurliya Apriyana
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2024-11-192024-11-198223724610.30871/jama.v8i2.8533THE IMPACT OF ENTREPRENEURIAL SKILLS DEVELOPMENT ON ENTREPRENEURIAL PRACTICES OF MANAGERIAL ACCOUNTING STUDENTS AT BATAM STATE POLYTECHNIC
https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8617
<p><em>This study aims to determine the impact of entrepreneurship education on attitudes, perceived behavioral control, intentions, and entrepreneurial behavior of Managerial Accounting students at Batam State Polytechnic. This study uses the Planned Behavior theory and a quantitative approach with a questionnaire as a data collection instrument. The results showed that participation in entrepreneurship education has a significant effect on perceived behavioral control and entrepreneurial behavior, but not on entrepreneurial career attitudes and student intentions. In addition, perceived behavioral control mediates the effect of entrepreneurship education on intentions, and student intentions mediate the effect of entrepreneurship education on entrepreneurial behavior.</em></p>Riki Yusup AbdullahNadia Fathurrahmi Lawita
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2024-11-192024-11-198224726110.30871/jama.v8i2.8617