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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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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.
ANALISIS PENGARUH PRAKTIK MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN Muiz, Abdul; Muchsinati, Evi Silvana
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The focus of this study is to measure the effect of human resource management practice in the employees of hotel sector in Batam City. Samples were taken from 299 hotel employees of 5 a four-star hotel in the district of Batu Ampar. The Research data that has been collected is analyzed using Partial Least Squares Path Modelling (PLS-SEM) program version 3. Results from this study showed first, recruitment has a significant effect on employee performance. Second, the selection has a significant effect on employee performance. Third, the training doesn’t have a significant effect on employee performance. Fourth, compensation doesn’t have a significant effect on employee performance. Fifth, promotion doesn’t have a significant effect on employee performance.Keywords: Recruitment, Selection, Training, Compensation, Promotion, and Employee Performance.
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 Prosedur Kemudahan Menggadai Terhadap Keputusan Nasabah Dalam Menggadai Barang Simanjuntak, Jontro
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN (STUDI KASUS PADA TIGA PERUSAHAAN FABRIKASI LEPAS PANTAI DI BATAM DAN KARIMUN) Setyawan, Agustinus
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kinerja karyawan yang merupakan salah satu faktor yang sangat penting dalam peningkatan kinerja perusahaan, sehingga memudahkan perusahaan untuk fokus pada faktor-faktor yang signifikan pengaruhnya terhadap kinerja karyawan dan sebagai referensi bagian sumber daya manusia dalam menentukan kebijakan strategis dalam menangani kinerja karyawan.Hasil penelitian ini membuktikan bahwa faktor penghargaan karyawan, kepuasan karyawan, perilaku karyawan dan gaya kepemimpinan mempunyai pengaruh yang signifikan terhadap kinerja karyawan. Penelitian ini juga menjelaskan bahwa faktor motivasi karyawan, pengembangan karyawan dan lingkungan kerja pada perusahaan yang bergerak di bidang fabrikasi lepas pantai pengaruhnya tidak signifikan terhadap kinerja karyawan.Keywords: Motivasi Karyawan, Pengembangan Karyawan, Lingkungan Kerja, Sistem Penghargaan Karyawan, Kepuasan Karyawan, Perilaku Karyawan, Gaya Kepemimpinan, Kinerja Karyawan.
ANALISA PENGARUH COUNTRY OF ORIGIN IMAGE DAN BRAND EQUITY DIMENSIONS TERHADAP BRAND EQUITY Hasan, Golan
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The main objective of this study is to examine how the country of origin image can influence the brand equity.This study aims to analyze the relationship between variables Country of origin image, brand equity dimensions that consisting  Brand Distinctiveness, Brand Loyalty, and Brand Awareness to the Brand Equity.                 This Research was conducted  with worker and college student who using smartphone in batam. Data was collected by distributing questionnaire to 300 respondent directly. The data processing using Structural Equation Model ( SEM ) Smart PLS (Partial Least Square) 3.0. Program.                The result showed intervening variables Country of origin image, brand equity dimensions that consisting  Brand Distinctiveness, Brand Loyalty, dan Brand Awareness have a significant effect on Brand Equity
Determinan Penentu Earning Management dengan Growth Sales Sebagai Variabel Pemoderasi pada Perusahaan Consumer Goods di BEI Picauly, Lydia; Sitohang, Santi Aji
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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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
Perancangan Model Framework Manajemen Strategik Planning Sektor Pariwisata di Provinsi Kepulauan Riau Yuwono, Wisnu
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This research aims to design a model framework strategy planning an efficient and effective for the development of tourism sector in the province of Riau Islands, given the state of the province of Riau Islands has various advantages of geographical and geopolitical turns out to date have not been optimal in the development of tourism when seen from the results of their achievements.The research method used is a qualitative study using literature study approach on the articles published by various research journals that are directly related to the condition of tourism in Riau Islands Province, as well as articles related to strategic planning for the tourism sector in different countries.The results of this study to get a model framework beginning, starting from the perception of all stakeholders in tourism (tourists, communities, investors/companies and governments) for the development of tourism of the future, which will then be combined method RBV until finally found a strategy planning efficient and effective in the development sector Riau Islands tourism concept with through practitioner, practical and praxis, and FGD.Keywords: Framework, strategic planning, RBV, FGD
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PADA HOTEL BERBINTANG 4 DI KOTA BATAM Nurlaila, Nurlaila; Fatyandri, Adi Neka
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The focus of this study is to analyzethe and knowing leadership, work condition, compensation,   conflict of work life  affecting employees performance in four star hotels in the city of Batam. The importance of a 4-star hotel for attention to the factors that affect the employee performance that may be good or bad for the hotel. sample were taken from 200 employees from pacific palace hotel, Allium Panorama hotel, Planet holiday hotel, and Novotel hotel is the spread in the city of Batam. The research data that has been collected and analyzed using the program statistical package for social sciences (IBM-SPSS) version 21. Results from this study showed a significant effect of independent on the dependent variable. First, leadership has a significant effect on job performance. Second, the work condition has a significant effect on job performance. Third, the compensation has a significant effect on job performance. Fourth, conflict of work life  has a significant effect on job performance. Keywords: Leadership, work condition, compensation, work life conflict, and job performance. 

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