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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 FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN YANG TERDAFTAR DI BEI Jony, Jony
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This research aims to determine factors of Effective Tax Rate in Manufacture Sector companies at Bursa Efek Indonesia. This research will limited Independent variable only for Debt to Asset Ratio, Size of Company, and Return on Asset. The population of this research are all consumer goods sector. Total amount of our observation are 87, come from 29 companies dan 3 years in row, from 2016 to 2018. This research use Double Regression Analysis for its model and use Purposive Sampling method. Data were analyzed by SPSS Software version 26, with 5% significance level. Result of this research showed informations : as partially, Debt to Asset has positive impact and no significant effect on Effective Tax Ratio; Size of Company has negative impact and significant effect on Effective Tax Ratio; Return On Asset has positive impact and no significant effect on Effective Tax Ratio. Simultaneously, all of this factors has positive impact and no significant effect on Effective Tax Ratio.Keywords :DAR, Size Company, ROA, Effective Tax Rate
PELAYANAN TRANSPORTASI ONLINE DI ERA NEW NORMAL Alfonsius, Alfonsius
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Indonesia saat ini mulai memasuki era new normal atau tatanan kenormalan baru yang mengharuskan masyarakat untuk mengubah perilaku dengan beradaptasi pada kebiasaan baru yang membudayakan perilaku hidup bersih sesuai protokol kesehatan untuk tetap menjalankan aktivitas normal guna mencegah terjadinya penularan Covid-19. Memasuki era new normal, layanan transportasi online, baik ojek online maupun mobil online, sudah mulai kembali beroperasi. Namun, tentu saja dengan protokol kesehatan guna mencegah penularan Covid-19. Penelitian ini merupakan penelitian kualitatif. Pengumpulan data dilakukan melalui studi dokumentasi. Hasil penelitian menyimpulkan bahwa baik pengguna maupun pengemudi transportasi online tetap harus menerapkan protokol kesehatan, serta mengacu pada Peraturan Menteri Perhubungan Nomor PM 41 Tahun 2020 tentang Perubahan Atas Peraturan Menteri Nomor PM 18 Tahun 2020 tentang Pengendalian Transportasi Dalam Rangka Pencegahan Penyebaran Corona Virus Disease 2019 (Covid-19). Kata kunci: Pelayanan, transportasi online, new normal
Iklan Berbayar di Social Media: Sebuah Sistem Pendukung Keputusan Depari, Genesis Sembiring
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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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 
PENGARUH EFEK IKLAN ENDORSEMENT TERHADAP NIAT KONSUMEN UNTUK BERBELANJA ONLINE DI KOTA BATAM Hasan, Golan
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of this research was to find out and study the online buying behavior influenced by advertising or endorsement of celebrities in social media trading. Online purchase intentions were in Batam influenced by celebrity endorsement advertisements using variable trust in online shopping, convenience of online shopping, customer services offered by online shopping and subjective norm as independent variables, attitude towards online shopping as intervening variables, intention to shop online as dependent variable.There were 400 sample respondents used in this study obtained from students and residents in Batam using the selection of purposive sampling method and the data collected is processed using a partial least square (PLS) program.The results of this study explain that online shopping intentions are influenced by endorsement advertising through social media, the variable trust in online shopping has significant effect on intention to shop online. Trust in online shopping has a significant effect on attitude towards online. Convenience of online shopping has a significant effect on attitude towards online. The dependent variable intention to shop online and convenience of online shopping have significant effect on intention to shop online. Customer services of offered by online shopping has significant effect on intention to shop online. Customer services of offered online shopping have significant effect on attitude towards online. Independent variable intention to shop online, attitude towards online shopping have no significant effect on intention to shop online and lastly subjective norm has no effect on intention to shop online.Keywords:Endorsement, Intention To Shop Online
Explanatory Analysis on Corporate Social Responsibility in Automotive Business and Brand Strategies Martok, Yenni
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of this research is to understand the implementation of Corporate Social Responsibility (CSR) in the corporate growth and social development. It is obliged to promote social welfare to be put in the maximum economic benefits, including stakeholders in the companies. Some of the enterprises have increased the needs of CSR into the development of brand strategies and corporate governance in the responsibility of the mandatory environmental. It is also increased the needs of sustainability growth for the company. Automotive Business is characterized by numerous production processes and complex of diverse supply chain system. Automotive companies gives full play to the internal and cross industrial strengths. In this stage, CSR will become a way to contribute to society, laying the foundation for sustainable brand development and give more attention to social resources. It will lead to brand strategies and its relation with CSR in automotive business.Keyword: Corporate Social Responsibility, Automotive Business, Brand Strategies
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

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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
Motivasi Kerja Karyawan Restoran Pada Masa Pandemi Covid-19 Di Bali Kosakoy, Yinnary Ingrid
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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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.
PENGEMBANGAN WISATA AGRO PERKEBUNAN KOPI BERBASIS MASYARAKAT DI NAGARI LASI KECAMATAN CANDUANG KABUPATEN AGAM Rais, Syafruddin
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Kecamatan Candung merupakan salah satu daerah yang sangat potensial untuk pengembangan kopi di Kabupaten Agam. Berada di kaki Gunung Merapi dengan ketinggian antara 780-2891 meter dpl, Kecamatan Candung memiliki tanah dengan kesuburan yang baik. Hal tersebut dikarenakan tanah-tanah yang berada disekitar gunung merapi adalah tanah dengan kesuburan yang tinggi. Karena material-material yang dikeluarkan gunung tersebut pada letusan sebelumnya mengandung hara yang baik bagi tanah setelah melapuk (Barasa, 2013:1290). Kopi arabika sangat baik ditanam didaerah yang berketinggian 1.000– 2.100 meter diatas permukaan laut (dpl) (Panggabean, 2011) dan memiliki iklim tropis serta kesuburan tanah yang baik. Sehingga Kecamatan Candung berpotensial sekali jika dilihat dari geografis yang dikehendaki tanaman kopi.Tujuan dari Penelitian ini adalah untuk Mengetahui Potensi Wisata Agro di Nagari Lasi dan pengembangan wisata agro berbasis perkebunan kopi di Nagari Lasi Kecamatan Canduang Kabupaten Agam . Penelitian dilakukan di Nagari Lasi perkebunan rakyat dan komunitas selaras alam. Sebagai informan dalam penelitian ini pengurus komunitas dan responden nya adalah masyarakat Nagari Lasi yang sudah di tetapkan sebanyak 100 responden. Dimana pengambilan sampling dilakukan secara accidental random sampling.    Hasil Analisis Menunjukan bahwa potensi wisata agro dan model pengembangan wisata agro di Nagari Lasi Kecamatan Canduang dapat dilihat dari Dimensi Budaya terlihat bahwa 60 % masyarakat menyatakan perlu adanya pembentukan kelompok seni. Dari sisi Dimensi Ekonomi pada pertanyaan apakah dengan adanya agrowisata membuka lapangan pekerjaan baru terlihat jawaban masyarakat 70 % menyatakan sangat setuju. Pada Dimensi Sosial pada pertanyaan apakah perlu keterlibatan masyarakat dalam industry pariwisata sebanyak 60 % menyatakan sangat setuju. Dimensi Teknologi pada pertanyaan apakah masyarakat sudah mengerti menggunakan teknologi dalam memasarkan produk sebanyak 40 % masyarakat menjawab sangat tidak setuju. Pada Dimensi Kesiapan Masyarakat Dalam Pengembangan Wisata Agro pada pertanyaan Potensi Nagarai lasi untuk dikembangakan menjadi wisata agro sebanyak 60 % menjawab setuju. Melihat hasil penelitian tersebut dapat ditarik kesimpulan bahwa potensi pengambangan wisata agro bisa dilakukan dengan hampir tidak ada penolakan dari masyarakat.     Kata kunci : Pengambangan, Potensi, Agrowisata, Kopi
MEDAN CUSTOMER PERCEPTION OF INSTANT NOODLE INFLUENCE TOWARDS CUSTOMERS PURCHASE INTENTION Augustinus, Daniel Cassa; Vivi, Vivi
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of this study is to analysis whether there is any influence of Perceived value towards Customers purchase intention in Wakaka Medan. This research might help other researcher to get more information about this topic. Perceived value is considered as a customer that comparing the benefits to be received with the sacrifice that they made to obtain a product / service which can increase customers purchase intention. For the research design the researcher using quantitative method as the research design The writers using IBM SPSS Statistic 25. The data use in this research are primary and secondary data. For the data analysis method, the writer used descriptive statistic, validity & reliability, normality test, correlation coefficient test, determination test, linear regression test and t test. The result of the normality test shows that the questioner is normally distributed. While the coefficient of correlation test and coefficient of determination test shows that Perceived Value have a weak relationship towards Purchase Intention. After done with the research and analysis, can be conclude that Perceived Value have a weak relationship towards Purchase Intention in Wakaka Medan.Keywords: Perceived Value, Purchase Intention, Influence between perceived value and purchase intention.
Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Satria, Frinan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management

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