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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 8 Documents
 1 
Search results for , issue "Vol 4, No 1 (2020)" : 8 Documents clear
EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE VALUE Pujarini, Fitriani
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.393 KB)

Abstract

This study was conducted to examine the influence of Return on Equity, Debt to Equity Ratio, Current Ratio and Firm Value on companies registered in the food and beverages subsector manufacturing listed on the Indonesia Stock Exchange. The period used in this study is five (5) years, starting from 2013 to 2017.       This study uses secondary data, namely obtaining data in the form of annual financial statements that contain variables Return on Equity Ratio, Debt to Equity Ratio and  Current Ratio on Firm Value in 10 samples of food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Processing and data analysis techniques used were accounting analysis, descriptive statistical analysis, multiple linear analysis, classical assumption analysis (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), hypothesis testing and coefficient of determination analysis.
PENGARUH LIKUIDITAS, LEVERAGE DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 HANTONO, HAN TONO
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.386 KB)

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh current ratio, debt to equity ratio dan modal kerja terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Populasi dalam penelitian ini adalah 33 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari 33 perusahaan yang terdaftar, terpilih 10 sebagai perusahaan sampel dengan menggunakan purposive sampling. Hasil pembahasan menunjukkan bahwa secara simultan pada hasil pengujian yang dilakukan secara simultan current ratio, debt to equity ratio dan modal kerja berpengaruh terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari hasil pengujian yang dilakukan secara parsial tidak terjadinya pengaruh antara current ratio terhadap return on asset, debt to equity ratio dan modal kerja berpengaruh signifikan terhadap return on asset, pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dan Sementara nilai koefisien determinasi disesuaiakan (R square) sebesar 51,4 %. Hal ini memiliki arti bahwa 51,4 % pengaruh return on asset dapat dijelaskan oleh variasi dari ketiga variabel independen yaitu current ratio, debt to equity ratio dan modal kerja. Sedangkan sisanya sebesar 48,6 % dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini.
PENGELOLAAN KARYAWAN DIFABEL PADA HOTEL BERBINTANG DI KOTA BANDUNG Mulyadi, Tirta
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.309 KB)

Abstract

The study entitled "Management of Disabled Employees in Starred Hotels in Bandung" describes the implementation of management of disabled employees with the Workplace Disability Inclusion Assessment Tool approach from the Business Leadership Network, United States (USBLN) which consists of Recruitment, Employment, Diversity Supplying, Technology Accessions and Marketing. The locus of research is Sany Rosa Hotel, Travelo, Amaris, Sakti Hotel, Aston Pasteur, Trans Luxury, Hilton, Enhaii Hotel and Regata Hotel. This research was conducted with a descriptive method with a qualitative approach. There are five types of informants in this study, namely; academia, industry, society, government and media. From the results of data collection on recruitment aspects, it can be seen that the aspects of industry, especially hotels, have not yet carried out the implementation of recruitment as a whole. The application of employment to employees with disabilities at the hotel is limited to acceptance in accordance with the needs and specifications of the hotel. The application of diversity supplying has not been done because there is no information or data that reveals the existence of companies with disabilities. The application of technology to employees with disabilities in hotels is limited to spatial aspects. The application of marketing aspects in hospitality in this case is limited to the inclusion of friendly and generally intended for guests. This was done to enlarge the image of the hotel.Keywords : Management, Disable, Employee, Stars Hotel, Bandung.
INFLUENCE OF FOOD QUALITY OF CAFE IN MEDAN TOWARDS THE CUSTOMER SATISFACTION Augustinus, Daniel Cassa; Iona, Donna
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Survey is conducted to understand how perception of food quality by its customers of City Ice Cream Cafe in Medan Fair Plaza influence their satisfaction. This research used primary and secondary data in order to obtain information needed. The result of coefficient of determination (R2) is 0.225. It means that the 77.5% of customer satisfaction is influenced by food quality and the remaining 22.5% is influenced by other variables besides this research. The result of t-test hypothesis indicates that t-count value obtained is 4.844 that will be compared with t-table in amount of 1.664. T-count (4.844) is greater than the value of t-table (1.664). Therefore, hypothesis alternative (H1) is accepted that there is a significant relationship between food quality and customer satisfaction at City Ice Cream Cafe Medan Fair. As the recommendation, restaurant should pay more attention on its food quality in order to improve the restaurant.Keywords: Food Quality, Customer Satisfaction, and City Ice Cream Cafe Medan Fair
EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE VALUE Fitriani Pujarini
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

This study was conducted to examine the influence of Return on Equity, Debt to Equity Ratio, Current Ratio and Firm Value on companies registered in the food and beverages subsector manufacturing listed on the Indonesia Stock Exchange. The period used in this study is five (5) years, starting from 2013 to 2017.       This study uses secondary data, namely obtaining data in the form of annual financial statements that contain variables Return on Equity Ratio, Debt to Equity Ratio and  Current Ratio on Firm Value in 10 samples of food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Processing and data analysis techniques used were accounting analysis, descriptive statistical analysis, multiple linear analysis, classical assumption analysis (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), hypothesis testing and coefficient of determination analysis.
INFLUENCE OF FOOD QUALITY OF CAFE IN MEDAN TOWARDS THE CUSTOMER SATISFACTION Daniel Cassa Augustinus; Donna Iona
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Survey is conducted to understand how perception of food quality by its customers of City Ice Cream Cafe in Medan Fair Plaza influence their satisfaction. This research used primary and secondary data in order to obtain information needed. The result of coefficient of determination (R2) is 0.225. It means that the 77.5% of customer satisfaction is influenced by food quality and the remaining 22.5% is influenced by other variables besides this research. The result of t-test hypothesis indicates that t-count value obtained is 4.844 that will be compared with t-table in amount of 1.664. T-count (4.844) is greater than the value of t-table (1.664). Therefore, hypothesis alternative (H1) is accepted that there is a significant relationship between food quality and customer satisfaction at City Ice Cream Cafe Medan Fair. As the recommendation, restaurant should pay more attention on its food quality in order to improve the restaurant.Keywords: Food Quality, Customer Satisfaction, and City Ice Cream Cafe Medan Fair
PENGARUH LIKUIDITAS, LEVERAGE DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 HAN TONO HANTONO
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
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 membuktikan dan menganalisis pengaruh current ratio, debt to equity ratio dan modal kerja terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Populasi dalam penelitian ini adalah 33 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari 33 perusahaan yang terdaftar, terpilih 10 sebagai perusahaan sampel dengan menggunakan purposive sampling. Hasil pembahasan menunjukkan bahwa secara simultan pada hasil pengujian yang dilakukan secara simultan current ratio, debt to equity ratio dan modal kerja berpengaruh terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari hasil pengujian yang dilakukan secara parsial tidak terjadinya pengaruh antara current ratio terhadap return on asset, debt to equity ratio dan modal kerja berpengaruh signifikan terhadap return on asset, pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dan Sementara nilai koefisien determinasi disesuaiakan (R square) sebesar 51,4 %. Hal ini memiliki arti bahwa 51,4 % pengaruh return on asset dapat dijelaskan oleh variasi dari ketiga variabel independen yaitu current ratio, debt to equity ratio dan modal kerja. Sedangkan sisanya sebesar 48,6 % dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini.
PENGELOLAAN KARYAWAN DIFABEL PADA HOTEL BERBINTANG DI KOTA BANDUNG Tirta Mulyadi
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

The study entitled "Management of Disabled Employees in Starred Hotels in Bandung" describes the implementation of management of disabled employees with the Workplace Disability Inclusion Assessment Tool approach from the Business Leadership Network, United States (USBLN) which consists of Recruitment, Employment, Diversity Supplying, Technology Accessions and Marketing. The locus of research is Sany Rosa Hotel, Travelo, Amaris, Sakti Hotel, Aston Pasteur, Trans Luxury, Hilton, Enhaii Hotel and Regata Hotel. This research was conducted with a descriptive method with a qualitative approach. There are five types of informants in this study, namely; academia, industry, society, government and media. From the results of data collection on recruitment aspects, it can be seen that the aspects of industry, especially hotels, have not yet carried out the implementation of recruitment as a whole. The application of employment to employees with disabilities at the hotel is limited to acceptance in accordance with the needs and specifications of the hotel. The application of diversity supplying has not been done because there is no information or data that reveals the existence of companies with disabilities. The application of technology to employees with disabilities in hotels is limited to spatial aspects. The application of marketing aspects in hospitality in this case is limited to the inclusion of friendly and generally intended for guests. This was done to enlarge the image of the hotel.Keywords : Management, Disable, Employee, Stars Hotel, Bandung.

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