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Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan Medan
ISSN : 25485709     EISSN : 25484990     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting and Management Innovation is a publication managed by Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to diseminate and develop expertise on the area of management, accounting, hospitality whether it is theroretically or applied sciences. Lecturer, researcher and practitioner are encouraged to publish their study in this publication.
Arjuna Subject : -
Articles 14 Documents
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Search results for , issue "Vol 1, No 2 (2017)" : 14 Documents clear
Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batam Siregar, Dian Lestari
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Pajak menjadi salah satu sumber pendapatan negara yang dipergunakan untuk dana pembangunan nasional guna mewujudkan kesejahteraan seluruh masyarakat di Indonesia.  Untuk itu pengembalian Surat Pemberitahuan (SPT) diperlukan guna perhitungan dan/atau pembayaran pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Namun realisasi pengembalian Surat Pemberitahuan (SPT) untuk wilayah kota Batam menunjukkan penurunan dari tahun ke tahun. Hal ini terjadi karena kesadaran masyarakat terhadap kegunaan pajak masih rendah dan sanksi yang ada dirasa ringan dan kurang tegas. Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Batam. Penelitian ini menggunakan metode analisis data kuantitatif dengan menggunakan model ekonometrika yaitu metode analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak yang ditunjukkan oleh nilai thitung (2,808) > ttabel (1,984). Begitu juga dengan variabel sanksi pajak terhadap kepatuhan wajib pajak dimana thitung (2,459) > t tabel  (1,984) yang berarti sanksi pajak mempengaruhi kepatuhan wajib pajak dalam membayar pajak pribadi. Untuk nilai  Fhitung  diperoleh sebesar 20,109 > F tabel sebesar 3,09 yang artinya kesadaran wajib pajak dan sanksi pajak secara simultan berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak pribadi pada Kantor Pelayanan Pajak Pratama Batam.Kata kunci: Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Natalia, Erni Yanti
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berpengaruh terhadap perubahan laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang akan diteliti dibatasi pada variabel NPL, ROA dan BOPO. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI yaitu bank swasta dan asing sebanyak 19 perusahaan perbankan. Metode pengambilan sampel dilakukan dengan purposive sampling. Model penelitian ini menggunakan Analisis Regresi Berganda. Data dianalisis dengan SPSS versi 21, dengan tingkat signifikansi (level sig) sebesar  5% (0,05). Hasil penelitian menunjukkan bahwa NPL, ROA, dan BOPO secara simultan berpengaruh dan tidak signifikan terhadap Perubahan Laba.
Tourist Perception To Hatten Wine Product As Part Of Balinese Culinary Art Rais, Syafruddin
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Bali as a tourist destination has abundant culture and art attractions such as dances, music, painting, sculpture and culinary arts. Culinary arts is well known for a longtime as part of gastronomy. Wine in Indonesia is dominated by import products but there is a local wine which has a similar quality and the name is hatten wines. This wine has been produced since 1994  using a local grape from Indonesia which is the type alphonse lavallee.The purpose for this research is to identify the potency of Hatten wine products as Bali culinary, tourist perception of Hatten Wine, and how to improve the quality of Hatten Bali as part of  Balinese gastronomy. This research has been done in The Hatten Wine factory and 5 bars and restaurants located in Bali Hyatt Nusa Dua, Sanur Hyatt Hotel, Bali Intercontinental, Hard Rock and Ayana Resort and Spa. As an informant of this research is the management of Hatten Wine and the respondent is tourists that visited the 5 bars and restaurants in each place there were 20 respondents and the total respondents were 100 by using accidental random sampling technique.Analysis shows the indication that Hatten Wine product has been an interest to the foreigners. 70 % of respondent said that Hatten Wine as their souvenir, 60 % of respondent said the quality of the product is very good, 62 % of respondent said that the combination between Hatten Wine product with Balinese cuisine is very good and 60 % of respondent said that the combination between Hatten Wine product with foreign culinary is very good. An effort to improve the quality of Hatten Wine are improving the quality of human resources, promoting the product by providing direct relationship with hotels and restaurants. The conclusion from this research is the foreigners love Hatten Wine product  and enjoying Bali culinary art.
Faktor- Faktor Yang Mempengaruhi Consumer Buying Behavior Terhadap Penjualan Properti di Kota Batam Hasan, Golan
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This research aims on analyzing components effecting customer buying behavior which is measured by brand image, advertisement, service quality, and price on customer buying behavior.  The research object is population of Batam city. Using probability sampling method, samples that meet the requirements are 300 respondence. The data are then analyzed using Statistical Package for Social Sciences (SPSS). The result indicates that advertisement have no significance effect on customer buying behavior. While brand image, service quality, and price have significance effect on customer buying behavior. Keywords: Brand Image, Advertisement, Service Quality, Price, Customer Buying Behavior
Analisis Pengaruh Procedural Fairness, Distributive Fairness, Interactional Fairness, Trust dan Satisfaction terhadap Continuance Intention In Online Shopping Andy, Andy; Purwianti, Lily
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Flourishing of internet has made all industries engage in this particular medium as part of globalization. Due to the internet digital format and ability to make communication with people across the globe, electronic commerce is now one of the main source of opportunity in business nowadays. In Indonesia, many entrepreneurs and small scale business take advantage of internet to run online business including business to consumer and business to business.  The goal of this study is to explore customer intention in continue online shopping as the success depends on fairness, trust and user satisfaction. Online shopping involves higher levers of uncertainty than visiting actual shop as online shopping lacks the information and physical assurance so the fairness and trust play a very important role in online shopping. In this study, our respondents are university students in Batam city as students are the largest internet user compared to other professional. We use non purposive with purposive sampling method and this kind of data analysis are simple regression and multiple regression.  This study conclude that fairness, and satisfaction play a significant effect to satisfaction. Satisfaction itself have a significant effect to continuance intention in online shopping. Key Words : Marketing strategies, Online store, Fairness, Trust , Satisfaction.
WHISTLEBLOWING: STUDI EKSPERIMENTAL DALAM KEJUJURAN DAN TEKANAN KETAATAN Cahyaningrum, Christina Dwi
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Penelitian ini menguji potensi tindakan whistleblowing oleh karyawan dalam kondisi kejujuran dan tekanan ketaatan. Penelitian ini menggunakan metoda eksperimental 2x2x2 antar-subjek dengan melibatkan 112 mahasiswa S1 Akuntansi Universitas Pelita Harapan Medan sebagai penyulih karyawan divisi pembelian yang mendapatkan tugas untuk menyusun laporan rencana pembelian material. Hasil penelitian menunjukkan bahwa munculnya perilaku jujur dari subyek dengan membeberkan adanya tindak kecurangan atas laporan rencana pembeliannya kepada pihak yang memiliki otoritas lebih tinggi dibandingkan dengan pelaku kecurangan. Selain itu bentuk komunikasi yang memberikan kesempatan bagi akuntan untuk membeberkan kecurangan secara faktual dan tekanan yang rendah dari pihak berotoritas lebih tinggi mendukung akuntan untuk melakukan whistleblowing. 
Analisis Pengaruh Pengembangan Kepemimpinan, Pembinaan, Pelatihan Dan Pengembangan, Pemberdayaan, Partisipasi Terhadap Kinerja Karyawan Pada Perusahaan Manufaktur Di Batamindo Zunara, Nita; Fatyandri, Adi Neka
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of this research is to analize the impact between leadership development, coaching, training and development,empowerment,participation to employee performance. This research done at industries company in Batam. this research used 300 respondent which is manufactur companies’ staff in Batamindo. The method we used in choosing sample is nonprofitable method. This study analyzes the demographic factors of gender, age, education, past work and the company name. The statistical method used to test the hypothesis is multiple linear regression and tools used are program Statistical Package for Social Science (SPSS). The Results from the study showed that leadership development, coaching, training and development, empowerment, participation significantly affect the performance of employees at the company Manufacturing.Keywords: Leadership development, coaching, training and development, employee empowerment, participation, employee performance.
Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batam Dian Lestari Siregar
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Pajak menjadi salah satu sumber pendapatan negara yang dipergunakan untuk dana pembangunan nasional guna mewujudkan kesejahteraan seluruh masyarakat di Indonesia.  Untuk itu pengembalian Surat Pemberitahuan (SPT) diperlukan guna perhitungan dan/atau pembayaran pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Namun realisasi pengembalian Surat Pemberitahuan (SPT) untuk wilayah kota Batam menunjukkan penurunan dari tahun ke tahun. Hal ini terjadi karena kesadaran masyarakat terhadap kegunaan pajak masih rendah dan sanksi yang ada dirasa ringan dan kurang tegas. Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Batam. Penelitian ini menggunakan metode analisis data kuantitatif dengan menggunakan model ekonometrika yaitu metode analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak yang ditunjukkan oleh nilai thitung (2,808) > ttabel (1,984). Begitu juga dengan variabel sanksi pajak terhadap kepatuhan wajib pajak dimana thitung (2,459) > t tabel  (1,984) yang berarti sanksi pajak mempengaruhi kepatuhan wajib pajak dalam membayar pajak pribadi. Untuk nilai  Fhitung  diperoleh sebesar 20,109 > F tabel sebesar 3,09 yang artinya kesadaran wajib pajak dan sanksi pajak secara simultan berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak pribadi pada Kantor Pelayanan Pajak Pratama Batam.Kata kunci: Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Erni Yanti Natalia
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berpengaruh terhadap perubahan laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang akan diteliti dibatasi pada variabel NPL, ROA dan BOPO. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI yaitu bank swasta dan asing sebanyak 19 perusahaan perbankan. Metode pengambilan sampel dilakukan dengan purposive sampling. Model penelitian ini menggunakan Analisis Regresi Berganda. Data dianalisis dengan SPSS versi 21, dengan tingkat signifikansi (level sig) sebesar  5% (0,05). Hasil penelitian menunjukkan bahwa NPL, ROA, dan BOPO secara simultan berpengaruh dan tidak signifikan terhadap Perubahan Laba.
Tourist Perception To Hatten Wine Product As Part Of Balinese Culinary Art Syafruddin Rais
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ami.v1i2.149

Abstract

Bali as a tourist destination has abundant culture and art attractions such as dances, music, painting, sculpture and culinary arts. Culinary arts is well known for a longtime as part of gastronomy. Wine in Indonesia is dominated by import products but there is a local wine which has a similar quality and the name is hatten wines. This wine has been produced since 1994  using a local grape from Indonesia which is the type alphonse lavallee.The purpose for this research is to identify the potency of Hatten wine products as Bali culinary, tourist perception of Hatten Wine, and how to improve the quality of Hatten Bali as part of  Balinese gastronomy. This research has been done in The Hatten Wine factory and 5 bars and restaurants located in Bali Hyatt Nusa Dua, Sanur Hyatt Hotel, Bali Intercontinental, Hard Rock and Ayana Resort and Spa. As an informant of this research is the management of Hatten Wine and the respondent is tourists that visited the 5 bars and restaurants in each place there were 20 respondents and the total respondents were 100 by using accidental random sampling technique.Analysis shows the indication that Hatten Wine product has been an interest to the foreigners. 70 % of respondent said that Hatten Wine as their souvenir, 60 % of respondent said the quality of the product is very good, 62 % of respondent said that the combination between Hatten Wine product with Balinese cuisine is very good and 60 % of respondent said that the combination between Hatten Wine product with foreign culinary is very good. An effort to improve the quality of Hatten Wine are improving the quality of human resources, promoting the product by providing direct relationship with hotels and restaurants. The conclusion from this research is the foreigners love Hatten Wine product  and enjoying Bali culinary art.

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