Journal of Economy, Accounting and Management Science (JEAMS) http://jeams.unmerbaya.ac.id/index.php/jeams <p><strong> </strong><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;"><strong>J</strong>ournal of <strong>E</strong>conomy, <strong>A</strong>ccounting and <strong>M</strong>anagement <strong>S</strong>cience (<strong>JEAMS</strong>)</span></span> is an international reputable journal published twice a year by the Faculty of Economics, Merdeka University Surabaya, Indonesia.</p> <p>This journal is a field of development, promotion and understanding of economics in a broad sense, including issues related to management and accounting, so that world experts and related institutions are informed about research in Economics, banking and financial economics, economic management, legal economics, entrepreneurship and business, economic thinking, insurance and accounting</p> Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232 en-US Journal of Economy, Accounting and Management Science (JEAMS) 2686-0678 Financial Ratio Analysis To Assess Financial Performance With Bank (Case Study At Bank Btpn Listed On The Indonesia Stock Exchange, 2018-2020) http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/53 <p>A bank can be said to be successful if the bank is able and can be measured based on the financial performance of the bank. By looking at the financial performance, it can be concluded that the banking condition is in good condition or not. This study aims to analyze the financial performance of banks listed on the Indonesian Stock Exchange in the 2018-2020 period based on the liquidity ratio with the current ratio and quick ratio, then the solvency ratio with the debt ratio to assets and debt ratio to equity and the last is the profitability ratio with ROA, ROE, and profit margin ratio. This study uses data analysis techniques, quantitative descriptive approach and data collection techniques used in this study are documentation and the data studied are in the form of annual financial reports. The population used in this study is Bank BTPN which is listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique in this research is purposive sampling. The results of this study are 4. In general, judging from the four financial ratios, it can be said that the financial performance of banks has decreased in the last year.</p> Indah Melisa Putri Yanna Eka Pratiwi Siwidyah Desi Lastianti Copyright (c) 2023 Indah Melisa Putri, Yanna Eka Pratiwi, Siwidyah Desi Lastianti https://creativecommons.org/licenses/by-sa/4.0 2023-10-09 2023-10-09 5 1 1 9 10.55173/jeams.v5i1.53 Analysis of Financial Reports In An Effort To Assess The Feasibility of Financial Performance At PT. Ruvi Rizqy Berkah http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/50 <p>The development of an increasingly competitive business world requires every company to can process the company's resources to be more professional. The purpose of this study, among others, to determine the existence of PT. Ruvi Rizqy Berkah with its financial performance fulfills business feasibility during the current period. To find out the development of PT. Ruvi Rizqy Berkah with his financial performance in the coming period. To find out the whereabouts of PT. Ruvi Rizqy Berkah to his ability to independently expand or use foreign capital. The type of research used is descriptive qualitative. The population in this study are all financial statements of PT. Ruvi Rizqy Berkah. The sample of this research is the financial statements of PT. Ruvi Rizqy Berkah for the 2017-2019 book closing period. The data analysis step is to measure the data and evaluate how the company's financial performance is using the Liquidity Ratio, Solvency Ratio, Activity Ratio and Profitability Ratio. Based on the results of the analysis that has been done, it can be concluded as follows PT. Ruvi Rizqy Berkah has good financial performance and fulfills business feasibility during the current period, the development of PT. Ruvi Rizqy Berkah with its financial performance in the coming period is still fluctuating, this is shown by the value of financial ratios which include solvency, profitability and activity which have decreased and increased, while the liquidity ratio shows the direction of decline and PT. Ruvi Rizqy Berkah has the potential to have the ability to independently expand or use foreign capital as evidenced by the fact that there are quite a lot of outlets or branches that require investors to develop their business, this can be seen in the high asset turnover, namely the value of the company's activity ratio</p> Runiar Satriya Dwi Widi Hariyanto Copyright (c) 2023 Runiar Satriya, Dwi Widi Hariyanto https://creativecommons.org/licenses/by-sa/4.0 2023-10-09 2023-10-09 5 1 10 23 10.55173/jeams.v5i1.50 The Influence of Organizational Commitment, Job Satisfaction and Perceptions of Supervisor Support on Turnover Intention (Study at PT. Jepe Press Media Utama) http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/54 <p>Business competition in the current era of globalization is getting tougher. Intense competition makes companies try to maintain their human resources. Human resources are company assets that are very valuable, therefore the existence of human resources is very necessary in achieving company goals. The purpose of this study is to determine the effect of organizational commitment, job satisfaction and perceptions of supervisor support simultaneously and partially on turnover intention at PT. Jepe Press Media Utama. The sample of this research is the employees of PT. Jepe Press Media Utama, with a total sample of 80 respondents. The analysis technique uses Multiple Linear Regression with the SPSS program or software. The results showed that simultaneously (simultaneous) showed that organizational commitment, job satisfaction and perceptions of supervisor support had an effect on turnover intention, partially organizational commitment had a positive and significant effect on turnover intention, job satisfaction had a positive and significant effect on turnover intention, and perceptions of supervisor support do not have a positive and significant effect on turnover intention.</p> Agung Putra Kurniawan Novelia Asita Mranani Supartini Copyright (c) 2023 Agung Putra Kurniawan, Novelia Asita Mranani, Supartini https://creativecommons.org/licenses/by-sa/4.0 2023-10-09 2023-10-09 5 1 24 42 10.55173/jeams.v5i1.54 The Challenges of Millennial And Gen-Z Generation Workforce In Indonesia http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/52 <p>The intermediary role of HRD between employees and the company is crucial to satisfy both parties. As the workforce shifts from Baby Boomers and Gen-X to Millennials and Gen Z, companies must review their compensation and promotion systems to meet the new workforce's unique characteristics. This literature study examines the relationship between employee engagement and performance on the company's wage system and career opportunities. The study's practical goal is to provide a rationale for human resource development departments of businesses that will soon be hiring members of the Millennial and Gen-Z generations, outlining how corporate HRD systems might be revamped to accommodate the generational gap. Literature study allows us to explore various paradigms of these topics and to make new contributions to knowledge and understanding of issues. We concluded that companies must change the paradigm in the HRD system in dealing with the Millennial and Gen-Z generation workforce by naturally growing their engagement and performance and making the wage system and career promotion a reward for their efforts.</p> Naam Fajar Basroni Copyright (c) 2023 Naam Fajar Basroni https://creativecommons.org/licenses/by-sa/4.0 2023-10-09 2023-10-09 5 1 43 52 10.55173/jeams.v5i1.52 The Application of Income Tax Incentives In Accordance With The Minister of Finance Regulation (Pmk) No.44/Pmk.03/2020 At Educational Institutions PT. Yureka Education Copyright http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/51 <p>Indonesia as a developing country is actively involved in various development initiatives. To increase tax revenue, the government consistently strives to enact tax laws and policies that promote investment and business. Indonesia's economy has suffered due to the Covid-19 outbreak. Because this virus has had an effect on the economy, trade and business entities. The epidemic drastically reduced the turnover of every business entity. The rules for providing tax breaks to business owners who are required to pay Covid-19 taxes have been approved by the Minister of Finance. This research is a comparative non-statistical qualitative research that aims to compare income tax calculations. Data in this study was obtained through interviews and documentation. The results showed that there was a tax incentive in 2020 that eased the company in paying income tax in the April-December 2020 tax period. This tax incentive is issued by the government based on PMK No. 44/PMK.03/2020 where companies with revenues less than or equal to IDR 4.8 billion in income tax will be borne by the government as long as this regulation is enforced. PT Yureka Edukasi Cipta received an incentive of Rp2,503,800 and only paid PPH of Rp900,940 to the government. So that in 2020 the company received a net profit after tax of IDR 139,410,860. In 2020 the company received incentives, while in 2021 it did not get incentives because it had almost two times of revenue</p> Adinda Dwi Cahyakusuma Ahmad Yani Rike Selviasari Muhammad Alfa Niam Copyright (c) 2023 Adinda Dwi Cahyakusuma, Ahmad Yani, Rike Selviasari, Muhammad Alfa Niam https://creativecommons.org/licenses/by-sa/4.0 2023-10-09 2023-10-09 5 1 53 63 10.55173/jeams.v5i1.51 The Effectiveness of Micro-Enterprises In Enhancing The Economic Welfare of Communities http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/55 <p>The micro-business of donut production plays a role in alleviating community welfare issues and reducing unemployment rates in the area. It also fosters creativity that aligns with efforts to preserve and develop elements of the local culture. On another note, micro-enterprises like these are capable of absorbing labor, thus decreasing unemployment levels. The effectiveness of the Mawar Donut micro-business in enhancing economic welfare is under scrutiny. To determine how effective the Mawar Donut micro-enterprise is in improving economic welfare, qualitative research is conducted. This research aims to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions, and thoughts of individuals or groups through qualitative data with a case study approach. Data collection techniques include observation, interviews, and documentation. In this research, documentation refers to the process of collecting data by studying and noting important parts from official records found in both the research location and other influential institutions. This is because the data obtained consists of descriptions or information from interview activities. The findings at Mawar Donut indicate that interviews with Mrs. Ulfah Khofifah, the owner of Mawar Donut store, show effective results regarding the improvement of community welfare around the store. With its strategic location near schools among other areas, Mawar Donut not only enhances its own prosperity but also supports the general economy of the community. Therefore, Mawar Donut has become a business model that caters to all its customers' needs, whether for resale or daily consumption.</p> <p><em> </em></p> Ilmi Albadiah Siti Mudawanah Ade Sahruroji Copyright (c) 2023 Ilmi Albadiah, Siti Mudawanah, Ade Sahruroji Mudawanah https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 5 1 64 68 10.55173/jeams.v5i1.55 Optimization of the Creative Economy in Improving the Welfare of Society from the Perspective of Islamic Economics http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/56 <p>Creative economy is one of the new economic concepts that intensifies information, creativity, and human resources as the most important factors of production. The products produced from the creative economy are characterized by their uniqueness and distinctiveness. These products can also be a development of existing products. The formulation of the problem addressed in this study is how to optimize the creative economy in Bojong Menteng Village, how creative economic activities in Bojong Menteng Village can improve the welfare of the community, and what are the obstacles faced by the creative economy in improving welfare. The research aims to determine how to optimize the creative economy in Bojong Menteng Village, understand how creative economic activities in Bojong Menteng Village can improve the welfare of the community, and identify the obstacles faced by the creative economy in improving welfare. This research is a qualitative study with a case study approach aimed at understanding the role of creative economy in improving the welfare of the community in Bojong Menteng Village, Leuwidamar District, Lebak Regency. The data collection techniques used in this research include observation, interviews, documentation, and literature review. The results of the study show that optimizing the creative economy has had a positive impact on improving the welfare of the community in Bojong Menteng Village by providing employment opportunities. Although there have been only slight changes and not significant ones, the creative economy has been able to enhance the welfare of the community through job opportunities and reducing unemployment rates.</p> <p><em> </em></p> Achmad Faisal Hadziq Noorma Yunia Dedi Firdaus Copyright (c) 2023 Achmad Faisal Hadziq, Noorma Yunia, Dedi Firdaus https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 5 1 69 75 10.55173/jeams.v5i1.56