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INDONESIA
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
ISSN : 23377887     EISSN : 25489836     DOI : -
Core Subject : Economy,
Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen Bisnis.
Arjuna Subject : -
Articles 175 Documents
Analisis Implementasi Tata Kelola Lembaga terhadap Kinerja Lembaga Mochtoha, Himawan; Sinaga, Inggrid Wahyuni
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik implementasi prinsip-prinsip tata kelola lembaga dan hubungannya terhadap kinerja pada Politeknik Negeri Batam. Prinsip -prinsip tata kelola yang digunakan mengikuti pasal 3 Surat Keputusan Menteri BUMN No.117/M-MBU/2002 Tanggal 31 Juli 2002 yakni prinsip keterbukaan, kemandirian, akuntabilitas, pertanggungjawaban, dan kewajaran. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Dalam menilai implementa si prinsip-prinsip tata kelola lembaga dan pengaruhnya terhadap kinerja, penulis menggunakan data primer yakni kuesioner. Hasil implementasi tata kelola lembaga di Politeknik Negeri Batam berdasarkan kuesioner mencapai 74.2 persen dan hasil dari variabel terikat kinerja mendapatkan nilai 76 persen, keduanya termasuk dalam kategori baik. Adapun hasil uji hipotesis secara parsial menunjukan bahwa setiap variabel independen berpengaruh terhadap variabel dependen kinerja lembaga. Variabel prinsip keterbukaan berpengaruh sebesar 73.8 %, prinsip kemandirian sebesar 72.9 %, prinsip akuntabilitas sebesar 84 %, prinsip pertanggungjawaban sebesar 95.6 %, dan prinsip kewajaran sebesar 79.9 %. Dan pengaruh variabel independen yang paling dominan atau paling besar pengaruhnya terhadap kinerja lembaga adalah variabel pertanggungjawaban.
Pengaruh Struktur Modal terhadap Kinerja Perusahaan Non Keuangan yang Terdaftar Di BEI Shaputri, Silvia Juni; Adi Wibowo, Seto Sulaksono
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Abstract

This study aimed to determined the effect of capital structure to the firm performance. Firm performance is the firm ability to manage and allocate existing resources. Firm has a good performance if firm has a proportion of optimal capital structure. This study use four capital structure measure are short-term debt (STD), long-term debt (LTD), total debt to total asset (TDTA) and total debt to total equity (TDTQ) and three performance measure are return on asset (ROA), return on equity (ROE) and earning per share (EPS). This study included 196 non-financial companies listed on Indonesian Stock Exchange over the period of 2013-2014. Data Panel regression that used in this study not found impact of capital structure that measure using STD, LTD, TDTA and TDTQ to the firm performance that measure using ROA, ROE and EPS.
Analisis Kesempatan Kerja Yang Dibutuhkan dalam Perekrutan Karyawan di Batam yang Menggunakan Iklan Lowongan Pekerjaan di Media Koran Batam Pos dan Tribun Batam Hidayani, Dina; Kartikasari, Dwi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Abstract

This research aimed to analyze the problem of equal employment opportunity based on gender and level of education and level of work and the majors are required. This research is an explanatory research. The subject of this research is a newspaper that published a job ad in the year 2015-2016. Purposive sampling technique is used by the researcher to obtain the sample. Data analyses used is descriptive analysis. The result showed that in 66% of them include gender as one of the required qualifications. 40% male, 60% female. In this research missed the fact that job advertisements in Batam tends to favor a particular gender. For the characteristics of the level of work required for a particular gender, were classified as medium there are 55% and 61% is low gender to female. And for courses that required accounting majors there are 54% female. The next research there are 74% include the level of education as one of the required qualifications. In this research missed the fact that job advertisements in Batam tends to favor a certain level of education. For the characteristics of the level of work required for a certain level of education, which is classified as medium there are 45% D3 and 89% senior high school relatively low. And for the department there are 16% of the required accounting majors at the level of senior high school.
Rekrutmen Calon Karyawan Tetap Hartoko, M. Setiadi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Abstract

Recruitment of prospective employees remain in Indonesia should be in accordance with Law No. 13 Year 2003 on Employment. Through the law, the companies or institutions are required to follow the recruitment process in accordance listed. Therefore, the authors conducted research on campus LP3I whether the proc ess undertaken adequate or not and to know what obstacles faced by institutions related to the recruitment of permanent employees. Expected compliance with government laws, related to the recruitment has been indeed and unhindered so that these institutions have always considered following government regulations and the Republic of Indonesia.
Analisis Perbandingan Kinerja Saham Perusahaan Manufaktur Terindeks Syariah dan Konvensional Amalia, Arisa Dwi; Kartikasari, Dwi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Abstract

This study tried to analyze the companys stock performance comparison of manufacturing company with Islamic index and conventional index listed in Jakarta Islamic Index (JII) and Indonesia Stock Exchange (BEI) during 2011 -2015. Companies are grouped into manufacturing companies with Islamic index and conventional index. The analysis was performed by calculating the stock returns and Sharpe index then compares the results using independent sample t-test in SPSS version 20. The calculation of returns showed that conventional manufacturing company has a better performance based on the average return every year. But according to Sharpe index value, manufacturing company with Islamic index has a smaller risk and arguably better ensure security even with smaller return. T-test result stated there was no significant difference to the stock performance of manufacturing companies with Islamic index and conventional index.
Pengaruh Komunikasi Horizontal dan Budaya Organisasi terhadap Kinerja Karyawan Organisasi Jasa Keuangan di Batam Setiyanto, Adi Irawan; Septiyani, Yiyik Dwi Pangesti
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Abstract

The achievement of organizational goals is influenced by organizational behavior is a reflection of behaviors and attitudes of those within the scope of the organization. Communication and organizational culture has an important role in the company. This study aims to determine the effect of horizontal communication and organizational culture on employee performance. Respondents in this study were 205 permanent employees and contract work in the financial services organization Batam, a data analysis technique used is multiple regression analysis. The results of this study indicate that horizontal and organization culture significant effect on employee performance.
Pengaruh Kompensasi Langsung dan Kompensasi Tidak Langsung terhadap Semangat Kerja Karyawan di PT. Bandar Abadi Batam Hati, Shinta Wahyu; Simangunsong, Serlina
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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This research to find out the purpose of known direct compensation and indirect compensation to spirited employee at PT.Bandar Abadi of known variable most dominant effected on Spirit Company. The sampling technique used the method of jenuh sampling with 40 respondents. The Interviews and questionnaires are used in data collection methods. This research method using multiple linear regression. The result showed that the direct compensation and indirect compensation effect of simultan and partial to sprited employee at PT.Bandar Abadi. While the variables that have dominant effect on spirit at PT.Bandar Abadi is direct compesation with salary indicator and intensif. The related of teori research direct compensation will be variabel have effect it’s the most dominant can suggestion to company of pay attention direct compensation to advance giving spirit for promotion of company so that prevour on working can be improved.
Peningkatan Sumberdaya Manusia Melalui Penerapan Total Quality Management Suyitno, Suyitno
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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In increasing the quality of human resources, corporate can implement total quality management (TQM), by which an employee should do a job better, more effective and more efficient in producing the products with high quality and competitive price. The research aims to identify the implementation process of TQM, and its influence toward the quality of human resources. The result showed the variables of TQM (that is, employees role, employer role, relations of employer and employees, organizational aspects, and environ employees, organization aspects, and environmental aspects) are simultaneously have a significant influence toward the quality of human resources in PR. HF Prima Malang. The organizational aspects variable is dominantly influence the corporate’s quality of human resources.
Belajar dari Amerika dalam Mempromosikan Pertumbuhan Ekonomi (Economic Growth) Melalui Inovasi (Innovation) dan Persaingan (Competition) Nasikh, Dr. H. Moh.
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Peneliti sangat tertarik dalam kajian jurnal kali ini untuk membicarakan tentang isu-isu penting dan terkini bagi hubungan antar dua negara, dan membicarakan tentang hubungan antara pertumbuhan ekonomi (economic growth) dan inovasi (innovation) yang sedang muncul. Kali ini, peneliti sangat suka untuk mendiskusikan dua alat kebijakan (policy) yang digunakan oleh pemerintah Indonesia untuk mempromosikan pertumbuhan ekonomi melalui inovasi: hak-hak kekayaan intelektual pribadi (private intellectual property rights) dan persaingan yang didasarkan pada pasar (market-based competition). Mempromosikan inovasi dengan istilah yang dipakai oleh pak Jokowi ‘ekonomi kreatif’ merupakan hal sangat penting sebagai suatu sasaran bagi masyarakat, salah satu dari dua hal yang sangat dikenal atau disukai oleh pemerintah kita. Beberapa waktu yang lalu Pusat Penelitian Pengembangan Kekayaan Intelektual atau disingkat PPPKI telah mengadakan suatu simposium yang meneliti bagaimana hak-hak kekayaan intelektual akan menstimulasi (mendorong) inovasi yang dilakukan oleh perusahaan-perusahan BUMN (pemerintah) atau perusahaan swasta dengan badan-badan risetnya. Dengan mempertimbangkan pada topik kali ini, saya sukauntuk memulai dengan mendiskusikan perbedaan-perbedaan antara penemuan (invention), inovasi (innovation), dan persaingan (competition), dan bagaimana konsep-konsep ini dapat berjalan atau sejalan dan seirama untuk mempromosikan pertumbuhan ekonomi negara kita [1].
Pengaruh Promosi Penjualan terhadap Minat Beli pada Topjer Pane, Dian
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

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Penelitian ini merupakan explanatory research yang memfokuskan pada penggunaan Line sebagai media promosi penjualan. Populasi adalah adders dari akun Line @topjer_food dengan rumus Yamane menghasilkan 375 responden yang mengisi kuesioner online melalui Line. Hasil penelitian deskriptif menunjukkan bahwa dominan responden berjenis kelamin wanita dengan rata-rata usia berkisar 15-20 tahun. Berdasarkan hasil rekapitulasi variabel promosi penjualan didominasi oleh diskon dan variabel minat beli didominasi oleh rekomendasi. Berdasarkan perhitungan t-tabel dan t-hitung maka hipotesis penelitian diterima, namun efektivitas line messenger sebagai media promosi penjualan dalam penelitian ini kurang efektif dengan persentase pengaruh hanya 20% artinya bahwa promosi penjualan dengan menggunakan line messenger memiliki pengaruh yang rendah terhadap minat beli pada Topjer.

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