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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 148 Documents
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Prediksi Kebangkrutan Perusahaan Berdasarkan Analisa Model Z-Score Altman Studi Kasus Pada Pt. Telekomunikasi Selular (Telkomsel) Andoko Andoko
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/ami.v5i2.473

Abstract

This study was conducted to determine whether the PT. Telkomsel Tbk. predicted to be bankrupt according to Z-score model analysis of the 2010-2012 annual report. Population of this research consists of 7 companies, namely: 6 companies listed on the Stock Exchange add up with PT. Telkomsel Tbk., with 6 companies taken as sample by purposive sampling method Data used in this study is secondary data in the form of financial statements of each sample, which is published in www.telkomsel.com , www.bakrietelecom.com , www.indosat.com , www.inovisi.com , www.smartfren.com , www.xl.co.id , and www.idx.co.id. Independent variables used are Working Capital to Total Assets Ratio (X1), Retained Earnings to Total Assets Ratio (X2), Earnings Before Interest and Taxes to Total Assets Ratio (X3), Book Value Equity to Book Value of Total Liabilities Ratio (X4), with the value of the Z-Score as the dependent variable. Analysis technique that is being used is Altman Z-Score analysis, descriptive statistics as well as the Mann Whitney test. The analysis of the Altman Z-Score to PT. Telkomsel Tbk., shows Z-Score value of 4.557 in 2010, 5.581 in 2011, and 6.899 in 2012, so PT. Telkomsel Tbk. is within the safe zone because the Z - Score value is greater than 2.60. Based on the Mann Whitney test, shows that the PT. Telkomsel Tbk. have significant differences in the value of the Z-Score with PT. Bakrie Telecom Tbk. (Z-Score year 2012-2010 = -0.044; 2.297; 3.783), PT. Indosat Tbk. (Z-Score year 2012-2010 = 4.714; 4.442; 4.372), PT. Smartfren Telecom Tbk. (Z-Score year 2012-2010 = 0.251; -0.511; -3.373), PT. XL Axiata Tbk. (Z-Score in 2012-2010 = 4,837; 4,734; 5.406), whereas PT. Infracom Tbk. (Z-Score year 2012-2010 = 11.298; 8.902; 8.857) had no significant difference in the value of the Z-score with PT. Telkomsel Tbk. The financial condition of PT. Telkomsel Tbk. relatively better than other telecom companies listed on the Stock Exchange from 2010-2012.Keywords : Z-Score, bankruptcy prediction
Analisis Pengaruh Pengembangan Kepemimpinan, Pembinaan, Pelatihan Dan Pengembangan, Pemberdayaan, Partisipasi Terhadap Kinerja Karyawan Pada Perusahaan Manufaktur Di Batamindo Nita Zunara; Adi Neka Fatyandri
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

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.
HUBUNGAN ETIKA PELAYANAN PENDIDIKAN KRISTEN DENGAN PENDIDIKAN INDONESIA Christie Kusnandar
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ami.v5i1.435

Abstract

Serving is a noble calling that should be done by anyone, including in the world of education. A person's character will appear when in his daily life he is able to realize the values of service to God and others. For this reason, the world of education as an institution that produces the next generation of the nation is asked to carry out this calling through noble values that are instilled in students. Character building for students is formed through learning ethics which is related to the concept of serving. As a whole, understanding the world of education is not free from the concept of serving, which includes educating services for students and services from students for the society. For this reason, both educators and students must have a right and properly understanding in serving through the implementation of a holistic and integrated service ethic. (As a comparison, this study is carried out in Christian scientific studies, specifically the ethics of Christ's ministry in the Book of Isaiah).Keywords: Ethics, Serving, Education, the Book of Isaiah.@font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-536870145 1107305727 0 0 415 0;}@font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-1610611985 1073750139 0 0 159 0;}p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:10.0pt; margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US; mso-fareast-language:EN-US;}.MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:11.0pt; mso-ansi-font-size:11.0pt; mso-bidi-font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US; mso-fareast-language:EN-US;}.MsoPapDefault {mso-style-type:export-only; margin-bottom:10.0pt; line-height:115%;}div.WordSection1 {page:WordSection1;}
Pengaruh Prosedur Kemudahan Menggadai Terhadap Keputusan Nasabah Dalam Menggadai Barang Jontro Simanjuntak
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 Effect of Easy Pawn Procedure to Customer Pawn Decision (Case Study of PT Pegadaian Batam Customer). To leave a valuable object in exchange for money and the object can be redeemed after a certain period of time is called mortgage. The study is aimed at determining the effect of easy pawn procedure to the customer's decision in pawning the goods. The framework of this study is, the influence of free variable to tied variable all together. The hypothesis proposed is easy pawn procedure has positive influence on the customer's decision in pawning goods. Collecting data process is conducted by using primary and secondary data through interview and questionnaire distribution. Data test is conducted by using validity test, reliability test, simple regression test and t test. Based on the results of the test the validity of research instruments, it can be concluded that of the 5 items of questions tested for the variable Procedure Ease (X), all items found to be valid. For reliability test, it is concluded that the question of the 5 items tested for customer decision variable (Y), all items declared valid. Based on multiple correlation significance test it is found that t_hitung> t_tabel, so there is a significant correlation between the ease of the procedure to the customer's pawning goods decision Keywords: Procedures Ease, and the Customer Decision
PENGARUH KOMITMEN DOSEN TERHADAP PERGURUAN TINGGI YANG EFEKTIF Christie Kusnandar
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

Many lecturers are no longer committed to building effective universities, because they are burdened with social problems that have not been resolved properly, such as lecturers' lack of harmony with both leaders and peers; unbalanced personal life; welfare; psychological state and others. As a result most of the lecturers at the time of carrying out the task not because of his call, but for the needs of fulfillment of life. This condition has a significant impact on the expected quality of education, because educated generations experience confusion and anxiety when lecturers lose focus with their vocation.Keywords: Commitment, Effective College
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI JOB PERFORMANCE PADA INDUSTRI ASURANSI DI BATAM Adi Neka Fatyandri; Daniel Oktaf Theosandoro
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

Growth in the insurance industry in Indonesia is very rapid and also tight and because of that insurance company will have to continuously improve the Job Performance of their employees so that they will be able compete in the industry. This study was conducted to analyze several factors that influence the Job Performance. These factors are Caring Climate, Organizational Commitment and Job Satisfaction.The samples are workers who work in the insurance industry in Batam, Indonesia. 115 questionnaires have been distributed to several insurance companies in Batam. There are 7 questionnaire weren’t fully answered and 8 questionnaires weren’t returned, so only 100 questionnaire will be used in conducting the study.The results of the research that was carried out showed that two factors affecting the Job Performance of workers employed in the insurance industry in Batam, those factors are Caring Climate and Organizational Commitment. While Job Satisfaction did not affect Job Performance. Keywords: Job Performance, Caring Climate, Organizational Commitment dan Job Satisfaction
The Impact of Training Towards Employees’ Performance at Santika Premiere Dyandra Hotel Medan Efin Shu; Daniel Augustinus
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

The purpose of this research is to find out if the impact of training towards employees’ performance at Santika Premiere Dyandra Hotel Medan. The samples of this research are 38 Front of House employees. Sampling technique is incidental sampling which is a sample determination technique based on chance, i.e. anyone whom are accidentally/ incidentally met by the researcher can be used as a sample, when viewed as appropriate to be data source. Data analysis using quantitative descriptive with the model of Simple Regression test analysis, hypothesis test using coefficient of determination test (R2) and partial test (t test), while data processing using SPSS 2.2. Based on Partial Test (t test), the result of this research shows that partially, training has positive effects towards Front of House employees’ performance at Santika Premiere Dyandra Hotel Medan. However, based on Coefficient of Determination test (R2), training variable has a little impact towards performance variable at Santika Premiere Dyandra Hotel Medan. This is proven by the coefficient determination value of 0,092.Key words: training, performance, and Santika Premiere Dyandra Hotel Medan.
Exploratory Analysis of Financial literacy for College Students Yenni Martok
Journal of Accounting and Management Innovation Vol 5, No 1 (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

The purpose of this research is to know the importance of financial literacy education for college students. The research method is using library research. From the discussion, it can be concluded that financial literacy is important for students to manage their personal finance.  College is a unique time in a young person’s life. After they have graduated from college, they are going to have their own life for the first time. Personal finance resources will affect major decisions shortly after graduation. Student’s experience in handling money will bring them to the positive influence of financial literacy. Knowledge of financial management helps to solve money problems, such as saving, budgeting, investment, managing debt,   and consumptions decision. The level of financial literacy will lead to money decision-making. It also includes the decision-making in the management of the emergency funds and financial goals. Effective money management will affect personal life.Keyword: Financial Literacy, Personal Finance, Money Management
Kepuasan Mahasiswa Terhadap Penempatan Magang Di Prodi Manajemen Lila Maria Kaban; Daniel Cassa Augustinus
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jam.v6i2.579

Abstract

Internship activities are carried out in universities to introduce the working world to students in the future. This is important to be examined, especially in terms of the effectiveness of the program that has been implemented. By conducting a survey of students who have undergone the internship process, a clearer picture can be obtained of overall student satisfaction in response to the placement process during the internship. There are five factors emerge from the data analysis, namely interpersonal skills, work environment, culture, challenges, and benefit.
The Analysis Of The Effect Of Profitability, Leverage, And Sales Growth Toward Tax Avoidance In Consumer Goods Companies Listed On The Indonesia Stock Exchange Jefri Tanika; Yenni Martok
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

The goal of this study is to determine whether profitability, leverage, and sales growth have a partial or simultaneous significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. This study examines three independent variables: profitability, leverage, and sales growth. However, the percentage of tax avoidance is the dependent variable in the research. This study employs a quantitative technique based on secondary data and purposive sampling, with a total of 88 samples selected over a two-year period among 228 Indonesian stock exchange-listed consumer goods sector businesses. SPSS 26 was used to perform multiple linear regression and hypothesis testing in this investigation. The following is the outcome of this research. Profitability has a significant effect in tax avoidance for consumer goods companies listed on the Indonesian Stock Exchange. Leverage has no significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. In consumer goods sector companies registered on the Indonesia Stock Exchange, sales growth has no significant effect on tax avoidance. Profitability, leverage, and sales growth all have no simultaneous effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange.

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