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INDONESIA
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 148 Documents
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ANALISIS PENGARUH VALUE CONSCIOUSNESS DAN PRICE QUALITY ASSOCIATION TERHADAP PRIVATE LABEL BRAND PURCHASE INTENTION DENGAN ATTITUDE SEBAGAI VARIABEL INTERVENING Rahmanita Rahmanita; Jekky Gunawan
Journal of Accounting and Management Innovation Vol 1, No 1 (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

The retail business has grown quite rapidly from year to year and encourages retailers launch private label products to strengthen its competitiveness. This study aimed to analyze the influence of value consciousness and price-quality association towards private label brand purchase intention with attitude as intervening. This study used a sample of 210 respondents who are shopping at shopping centers such as Giant, Hypermart, and Carrefour. The statistical methods used in analyzing the data is a multiple regression model. Sampling technique used was convenience sampling technique. The research data that has been collected tested using the program Statistical Package for Social Sciences (SPSS) v.21. The results of this research show a positive influence value consciousness and price quality association of the private label brand purchase intention either directly or indirectly through attitude as intervening.Keywords : private label brands, attitude, purchase intention, value consciousness, price-quality association.
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.
PENGUKURAN KUALITAS PELAYANAN, HARGA DAN CUSTOMER VALUE TERHADAP KEPUASAN PELANGGAN TRANSPORTASI ONLINE BAGI KAUM MILLENIAL Dolly Indra; Regita Regita; John Tampil Purba
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Seiring dengan transformasi ke era digital pada saat ini, transportasi online telah digemari di kalangan masyarakat. Dengan adanya transportasi online, masyarakat secara perlahan mulai meninggalkan transportasi konvensional dan beralih ke transportasi berbasis online. Salah satu transportasi online yang dikenal pada saat ini adalah GrabCar. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh kualitas pelayanan, harga dan customer value terhadap kepuasan pelanggan transportasi online GrabCar. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi berganda dan testing asumsi klasik. Pengujian hipotesis menggunakan analisis regresi berganda dengan nilai signifikansi α= 5% (0,05). Hasil penelitian ini didapatkan temuan sebagai berikut: (1) Kualitas pelayanan berpengaruh secara signifikan terhadap customer value. (2) Harga berpengaruh secara signifikan terhadap customer value. (3) Customer Value berpengaruh secara signifikan terhadap kepuasan pelanggan transportasi online GrabCar. (4) Kualitas pelayanan berpengaruh secara signifikan terhadap kepuasan pelanggan transportasi online GrabCar. (5) Harga tidak berpengaruh secara signifikan terhadap kepuasan pelanggan transportasi online GrabCar. (6) Kualitas pelayanan, harga, dan customer value berpengaruh secara signifikan terhadap kepuasan pelanggan transportasi online GrabCar. Kata Kunci: kualitas pelayanan, customer value, harga, kepuasan pelanggan, transportasi online.
Determinan Penentu Earning Management dengan Growth Sales Sebagai Variabel Pemoderasi pada Perusahaan Consumer Goods di BEI Lydia Picauly; Santi Aji Sitohang
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
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 aims to test and analyze (1) Effect of Financial Performance (CR, ROA, DAR and TATO) partially to Earning Management. (2) The Influence of Financial Performance (CR, ROA, And DAR, TATO) collectively to Earning Management. (3) Whether Growth Sales can moderate the relationship between Financial Performance (CR, ROA, DAR and TATO) with Earning Management. The objective of this study is all consumer goods companies listed on the Indonesia Stock Exchange in 2013-2015 as many as 37 companies. The sample was chosen using survey method with 27 companies. Source of data comes from www.idx.co.id. The analysis method used is multiple linear regression analysis and residual test. The results indicate that (1) Together variables (CR, ROA, DAR and TATO) have significant effect on Earning Management (2) Partially (a) CR and DAR variables have positive influence on Earning Management (b) Negative and significant to Earning Management. (C) TATO variable has no significant effect on Earning Management. (3) Growth Sales is not a moderating variable so it cannot strengthen or weaken the relationship between variables (CR, ROA, DAR and TATO) with Earning Management. (4) Determinant of Earning Management is variable of Current Ratio, Return On Asset and Debt to Asset Ratio Key Words :   Current Ratio, Return On Asset, Debt to Asset Ratio, Total Asset Turnover, Earning Management, Growth Sales
Motivasi Kerja Karyawan Restoran Pada Masa Pandemi Covid-19 Di Bali Yinnary Ingrid Kosakoy
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Pandemi COVID-19 yang melanda dunia saat ini memberikan pengaruh yang sangat signifikan bagi sektor pariwisata di seluruh dunia, termasuk Bali. Bali terus berupaya untuk menanggulangi pandemi Covid-19 dengan dukungan berbagai pihak, dari Pemerintah hingga masyarakat Bali. Banyak restoran di Bali berhenti beroperasi tetapi banyak pula yang masih mencoba peruntungan untuk tetap beroperasi di masa pandemi. Fokus penelitian ini dilakukan untuk mengetahui motivasi kerja karyawan restoran yang tetap beroperasi pada masa pandemi COVID-19 di Bali. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu dengan wawancara dan juga pengumpulan data dari sumber-sumber yang relevan, baik dari buku maupun artikel pada jurnal online. Hasil penelitian menunjukkan bahwa motivasi kerja karyawan restoran di Bali menurun drastic pada masa pandemic COVID-19 dikarenakan berkurangnya kompensasi yang diterima setiap bulannya, ketidaknyamanan di lingkungan kerja, dan perasaan tidak aman akan jaminan pekerjaan yang dimiliki dikarenakan keadaan sektor pariwisata di Bali yang belum kunjung membaik. Kata kunci: motivasi kerja, karyawan, restoran, pandemi.
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.
Iklan Berbayar di Social Media: Sebuah Sistem Pendukung Keputusan Genesis Sembiring Depari
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ami.v4i2.396

Abstract

The growth of online economic transaction is experiencing a significant increase recently. One of the massive transactions carried out is through social media platforms. To reach more potential customers, several social media platforms offer paid ad serving services. In utilizing this service, business decision makers often need a decision support system that is currently rarely examined. This research focuses on building a decision support system on how business decision makers can carry out efficient paid advertising campaigns. Two machine learning algorithms are tested and compared in performance to get a robust algorithm to classify the types of posts that are able to reach more potential customers and have more interaction. The result shows that Random Forest is able to achieve an accuracy up to 75% which is better than Support vector machines which only reach 66% accuracy. In addition, Paid ads were found to be less relevant in reaching more potential customers and increase the number of interactions. To provide a guidance in implementing an efficient paid advertising campaign in Facebook, a guidance or decision support system is compiled based on the results of an independent variable weighting.Keyword: social media advertisement, random forest, support vector machine, data mining 
ANALISIS FAKTOR HOSPITALITY MASYARAKAT TERHADAP WISATAWAN DI KAWASAN WISATA PULAU PENYENGAT KOTA TANJUNG PINANG PROPINSI KEPULAUAN RIAU I Wayan Thariqy Kawakibi Pristiwasa; Daniel Cassa Augustinus
Journal of Accounting and Management Innovation Vol 1, No 1 (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

This study aims to find factor analysis of components that create community hospitality in tourist areas of the Penyengat island of Tanjung Pinang town in Riau Archipelago Province which are in the form of resources and social culture. This study uses qualitative descriptive research regarding the concept of tourism and hospitality population in this study is a form of social situation in the Penyengat Island with participants that are inside that community, tourists and institutional as well as tourism industry players in the region. Instruments in this study are observation and interviews. The interview is conducted with model of coding, interpretation and congrulation. These results indicate that the factor analysis of the hospitality community rating which consists of resources and socio-cultural community, institution or organization in the Penyengat Island.Keywords: tourism, community, tourism industry, institutional
THEOPRENEURICAL LEADERSHIP Kusman Sudibyo
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

ABSTRACT Early Christians made the marketplace the focal point of their ministry because their occupations regularly took them there.Marketplace people played a vital role in the emergence, establishment and expansion of the early church.This was possible because they saw the marketplace as their parish and their business as a pulpit.Christian businessman or Theopreneur generally lives in dual world , in church as congregation and market place as his working place.The output generated is wealth or blessing which undoubtedly provided by God who gives the power to get wealth.Theopreneurical Leadership,  the blending of theology, entrepreneurship and leadership with biblical truth to  unfold the secret for  Theopreneurs on how to utilize their talents to exercise the resources from God  as a steward and not an owner to bless people and fulfill God’s plan for their lives through business .Successful Christian businessman have the opportunity to influence the lives of many people:employees, suppliers, business associates, family and friends, community leaders, governmental officials, and others.This will give significant impact upon the laws, policies and proceedures in our communities KEYWORD :THEOPRENEURICAL LEADERSHIP, THEOPRENEUR 
INFLASI DAN SUKU BUNGA TERHADAP NET INTEREST MARGIN PADA BANK KONVENSIONAL Jontro Simanjuntak
Journal of Accounting and Management Innovation Vol 2, No 2 (2018)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Dizaman globalisasi ini bank sangat berperan aktif didalam perekonomian suatu Negara, karena lembaga perbankan berperan sebagai agen pembangunan (Agent of Development) dalam pembangunan nasional, dimana bank menyalurkan dana nya kepada masyarakat dalam bentuk kredit, guna meningkatkan kemampuan mobilitas dana, dengan sehat nya kondisi bank yang ada akan membuat pembangunan dan perekonomian akan baik oleh karena itu. Penelitian ini dilakukan dengan tujuan untuk menguji secara empiris pengaruh inflasi dan suku bunga BI-Rate terhadap Net Interest Margin bank konvensional yang terdaftar di bursa efek Indonesia. Variabel independen atau variabel bebas dalam penelitian ini adalah inflasi dan dan suku bunga BI-Rate, sedangkan variable dependen atau variabel terikat nya adalah Net Interest Margin Jenis penelitian ini adalah riset kausal, yaitu penelitian ini mencari hubungan sebab akibat antara variabel independen dan variabel dependen. Populasi dalam penelitian ini semua perusahaan perbankan yang terdaftar di BEI. Penelitian ini menggunakan porpusive sampling dalam menentukan sampel yang digunakan sebagai sampel penelitian. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda, tetapi sebelum pengujian hipotesis terlebih dahulu dilakukan pengujian asumsi klasik. Yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi.Hasil uji t menunjukkan bahwa Inflasi berpengaruh tetapi tidak signifikan terhadap Net Interest Margin. Suku bunga Bi-Rate juga berpengaruh tetapi tidak signifikan terhadap Net Interest Margin. Inflasi dan Suku Bunga BI-Rate secara simultan tidak berpengaruh signifikan terhadap Net Interest Margin, sehingga kesimpulan yang dapat penulis berikan  adalah secara parsial inflasi dan suku bunga berpengaruh terhadap Net Interest Margin tetapi tidak signifikan sedangkan secara simultan inflasi dan suku bunga BI-Rate tidak memiliki pegaruh yang signifikan

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