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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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PENGUKURAN KUALITAS PELAYANAN, HARGA DAN CUSTOMER VALUE TERHADAP KEPUASAN PELANGGAN TRANSPORTASI ONLINE BAGI KAUM MILLENIAL Indra, Dolly; Regita, Regita; Purba, John Tampil
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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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.
Pengaruh Kualitas Pelayanan Bartender Terhadap Kepuasan Pelanggan di D’Nest Bar & Grill Crown Vista Hotel Batam Rais, Syafruddin; Ambiyar, Ambiyar
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Given the importance of the bar in providing the service of drinks, then the bar is required to have standard operating procedures in providing service drinks to guests so that between the one with the other will get the same service without difference. It is very helpful at all in the national program service provided so expected guests will get compliance with wishes and avoid complaints (complaint). So the authors are interested in researching the influence of the quality of service Bartenders Against customer satisfaction in D'Nest Bar Grill & Crown Vista Hotel Batam
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN PRODUK PELAYANAN OPERATOR SELULER Rahmanita, Rahmanita; Mustofa, Dedi Hendra
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The telecommunications services business has experienced rapid growth from year to year, this has encouraged cellular operators to launch various service package product programs. The number of service packages offered is sometimes quite confusing consumers, thus encouraging consumers to compare services offered for get the most profitable service. The phenomenon encourages this research which aims to analyze the factors that influence purchase intention cellular operator service products. Factors analyzed include product perceived quality, customer satisfaction, online advertising and e-wom. This study uses sample of 250 respondents who use cellular operator services. The statistical method used in analyzing data is a multiple regression model. The research data that has been collected is tested using the SPSS program. Hypothesis test results show product perceived quality, customer satisfaction, online advertising and e-wom simultaneously affect the purchase intention of cellular service products. Partially, only product perceived quality and customer satisfaction have significant positive effect on the intention to purchase cellular service products. In order for consumers' intention to buy service products to increase, telecommunication service providers need to improve the quality of products that consumers feel by providing a type of value-added services and increasing consumer satisfaction by expanding the type of service.Keywords:product perceived quality, customer satisfaction, online advertising, e-wom, purchase intention
DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR Tarigan, Louis Yosen Primsa
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses
THEOPRENEURICAL LEADERSHIP Sudibyo, Kusman
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

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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 
PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA GURU DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA SMA SUTOMO 1 MEDAN Santris, Billy
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

             Penelitian ini bertujuan untuk menganalisis dan mengungkapkan pengaruh kepemimpinan dan komitmen organisasi terhadap kinerja guru dengan motivasi sebagai variabel intervening pada SMA Sutomo 1 Medan.Hasil penelitian menunjukkan bahwa secara simultan kepemimpinan, komitmen organisasi dan motivasi mempengaruhi kinerja guru pada SMA Sutomo 1 Medan dengan koefisien determinasi sebesar 63,1%. Secara parsial,kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja guru; komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja guru;motivasi memiliki peran sebagai variabel intervening antara kepemimpinan dan komitmen organisasi terhadap kinerja guru pada SMA Sutomo 1 Medan.Kualitas kepemimpinan SMA Sutomo 1 Medan harus lebih baik dalam memecahkan masalah dan mengambil keputusan dengan cepat dalam memimpin.Pemimpin harus lebih memperhatikan kebutuhan dan kesejahteraan guru, sehingga motivasi guru dapat ditingkatkan sehingga berpengaruh terhadap peningkatan kinerja guru SMA Sutomo 1 Medan. Keywords :Kepemimpinan, Komitmen Organisasi, Motivasi, Kinerja Guru
PENGARUH KOMITMEN DOSEN TERHADAP PERGURUAN TINGGI YANG EFEKTIF Kusnandar, Christie
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

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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
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

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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

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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

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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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