Journal of Economic, Accounting and Management Science (JEAMS)最新文献

Analysis of Application of Accounting Information Systems Receivable Billing In Increasing The Effectiveness of Cash Receiving In The Company 会计信息系统在提高公司收付现金有效性中的应用分析

Journal of Economic, Accounting and Management Science (JEAMS) Pub Date : 2022-09-26 DOI: 10.55173/jeams.v4i1.37

Nurawaliya Fairin Oktavianita, Siwidiyah Desi Lastianti, Yanna Eka Pratiwi

引用次数: 0

The Influence of Occupational Health And Safety (K3) And Work Motivation On Employee Performance (Study on Kalimas Port at PT. Pelindo III Surabaya) 职业健康安全(K3)和工作动机对员工绩效的影响(以泗水PT. Pelindo III . Kalimas港口为例)

Journal of Economic, Accounting and Management Science (JEAMS) Pub Date : 2022-09-26 DOI: 10.55173/jeams.v4i1.38

Mustika Sukma, Buana Pertiwi, Endang Muryani, Dwi Widi, Hariyanto

引用次数: 0

The Effect of Motivation And Job Satisfaction On Employee Performance (Study at PT.Jepe Press Media Utama) 动机和工作满意度对员工绩效的影响(p . jepe Press Media Utama研究)

Journal of Economic, Accounting and Management Science (JEAMS) Pub Date : 2022-09-26 DOI: 10.55173/jeams.v4i1.36

Nur Hayati, Supartini, Novelia Asita Mranani

{"title":"The Effect of Motivation And Job Satisfaction On Employee Performance (Study at PT.Jepe Press Media Utama)","authors":"Nur Hayati, Supartini, Novelia Asita Mranani","doi":"10.55173/jeams.v4i1.36","DOIUrl":"https://doi.org/10.55173/jeams.v4i1.36","url":null,"abstract":"Human resources are important assets that must be managed properly by the company in order to make an optimal contribution. Keeping employees motivated is very important because motivation underlies each individual to act and do something. With high work motivation, employees will be more active in carrying out their work. Companies need to commemorate motivation and job satisfaction by going through Training, Welfare, Work Motivation, Promotion, and Salary, Co-Workers, Bosses, Jobs, Work Environment, and targets, on time, quality of work used by the company. This type of research uses a quantitative approach with a type of correlation analysis research. Descriptive research does not provide treatment, manipulation, but describes a condition as it is. The research location was taken by all employees of PT Jepe Press Media Utama. Several indicators of the Effect of Motivation on Employee Performance, the Effect of Job Satisfaction on Employee Performance, and the Effect of Motivation and Job Satisfaction on Employee Performance. Based on the results of research that has been carried out, the variables of motivation and job satisfaction have a positive and significant effect simultaneously on the performance of PT. Jepe Press Media Main. This is based on the calculation results of the F test, by comparing F count and F table, it is obtained that F count (92.782) is greater than F table (3.115), and the significance value is 0.000 less than the significance level of 0.05.","PeriodicalId":418613,"journal":{"name":"Journal of Economic, Accounting and Management Science (JEAMS)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123709052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Effect of Covenant Debt And Managerial Ownership On Accounting Conservatism 契约债务和管理层所有权对会计稳健性的影响

Journal of Economic, Accounting and Management Science (JEAMS) Pub Date : 2022-07-04 DOI: 10.55173/jeams.v4i1.23

Suryo Nugroho

{"title":"The Effect of Covenant Debt And Managerial Ownership On Accounting Conservatism","authors":"Suryo Nugroho","doi":"10.55173/jeams.v4i1.23","DOIUrl":"https://doi.org/10.55173/jeams.v4i1.23","url":null,"abstract":"The emergence of the trend of weakening the value of the rupiah is considered to have a negative impact on the company's performance. Quoted from Kontan.co.id, the weakening of the rupiah could weigh on ANTM's performance. Because, in the second quarter of 2018 ANTM suffered a foreign exchange loss of IDR 173 billion. This figure jumped 122% compared to the previous quarter. One of the reasons for this is that 72% of ANTM's debt up to the first semester is denominated in US dollars, which is sensitive to the volatility of the rupiah exchange rate. Based on agency theory, managerial ownership and debt covenants are considered to be able to influence the demand for conservative financial statements. So this study aims to explain and analyze the effect of debt covenants and managerial ownership on conservatism in mining companies listed on the IDX in 2015-2019. The sample used in this study was 55 by testing using multiple linear regression which was processed using SPSS version 25 software. The results of the research showed that debt covenants as measured by performance covenants had no effect, while managerial ownership had a positive effect on conservatism.","PeriodicalId":418613,"journal":{"name":"Journal of Economic, Accounting and Management Science (JEAMS)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130496573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable 独立性和胜任力对审计质量的影响——以职业怀疑为调节变量

Journal of Economic, Accounting and Management Science (JEAMS) Pub Date : 2022-06-29 DOI: 10.55173/jeams.v4i1.17

Bagus Arif Budiman Yunas, Ni Nyoman Alit Triani

引用次数: 0