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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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PENYELENGGARAAN PEMBELAJARAN PERGURUAN TINGGI SWASTA DI MASA PANDEMI COVID-19 Alfonsius, Alfonsius
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Pandemi COVID-19 bukan hanya berdampak pada dunia ekonomi, namun juga menimbulkan tantangan bagi dunia pendidikan. Dampak pandemi telah membawa pengaruh terhadap proses pembelajaran secara tatap muka (konvensional). Fokus penelitian ini adalah penyelenggaraan pembelajaran Perguruan Tinggi Swasta pada masa pandemi COVID-19. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu mengumpulkan data dari sumber-sumber yang relevan, baik dari buku maupun artikel pada jurnal online. Hasil penelitian menunjukkan bahwa pada masa pandemi COVID-19 terjadi perubahan pelaksanaan proses belajar mengajar dari semula secara tatap muka di kampus menjadi pembelajaran online dan juga terdapatnya peningkatan penggunaan teknologi dalam pembelajaran. Kata kunci: pembelajaran, perguruan tinggi, pandemi.@font-face {font-family:Mangal; panose-1:2 4 5 3 5 2 3 3 2 2; mso-font-charset:1; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:40963 0 0 0 1 0;}@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:8.0pt; margin-left:0cm; line-height:107%; mso-pagination:widow-orphan; font-size:11.0pt; mso-bidi-font-size:10.0pt; 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:Mangal; mso-fareast-language:EN-US; mso-bidi-language:HI;}p.Default, li.Default, div.Default {mso-style-name:Default; mso-style-unhide:no; mso-style-parent:""; margin:0cm; mso-pagination:widow-orphan; mso-layout-grid-align:none; text-autospace:none; font-size:12.0pt; font-family:"Times New Roman",serif; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; color:black; 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:10.0pt; 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:Mangal; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US; mso-bidi-language:HI;}.MsoPapDefault {mso-style-type:export-only; margin-bottom:8.0pt; line-height:107%;}div.WordSection1 {page:WordSection1;}
THE EFFECT OF MOTIVATION TOWARDS EMPLOYEE PERFORMANCE FOR CAFE WORKERS IN MEDAN Augustinus, Daniel Cassa; Halim, Cindy Febiola
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Marriott Cafe is a part of JW Marriott Hotel Medan which is the first and only International five-star luxury hotel in Medan and is managed by Marriott International. As the brand holds: service excellence is one of the most vital factors to the hotel’s success, it gradually trains its entire staff to ensure a high level of service is received by all guests.Based on the theory and the experience of the writer duringinternship at the company, the intention of this research is to find out about “The Influence of Motivation on Employee Performance at Marriott Cafe in Medan”. The main purpose of this research is to find out whether motivation influences employee performance.The quantitative research method with descriptive approachis used in this research to describe the current condition at the research objectby using online questionnaire with interval scale to develop a hypothesis. The number of samplesis from the population, 46 people. However, due to the limited time and condition faced recently, the returned number of questionnaire data is 38 people.The result of this research shows that motivation has 48.6%influence on employee performance. The remaining 51.4% is affected by other variables outside this research. The result of the hypothesis with t-test proved that the null hypothesis is rejected, and the alternative hypothesis is accepted which means that there is a relationship between motivation and employee performance.In conclusion, motivation and employee performance have a strong correlation and motivation positively and significantly influences employee performance. This research is useful for the company to have an insight into the subject discussed, and further research is required.Keywords: Hospitality Management, Motivation, Employee Performance
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

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

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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;}
Exploratory Analysis of Financial literacy for College Students Martok, Yenni
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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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
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Satria, Friyan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE TO JOB SATISFACTION AT PT MUSIM MAS, MEDAN Kaban, Lila Maria; Faizal, Vella
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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There are more and more multinational enterprises growing in Indonesia that makes foreign employees are increasing every year. Thus, it is important for local workers to understand the leadership style of expatriates from the companies’ leaders and managers. The purpose of this research is to see the effect of transformational leadership style on job satisfaction conducted at PT Musim Mas, Medan. This research uses quantitative method with simple random sampling of 36 employees working in the company. The test results show that transformational leadership style has a positive significant effect on job satisfaction at PT Musim Mas, Medan as much as 69.5%. Keywords: Transformational Leadership; Job Satisfaction; International Business
MANAJEMEN PENGETAHUAN DALAM PEMBELAJARAN DARING DI UPH KAMPUS MEDAN Bukidz, Danny Philipe
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

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Pendidikan daring (dalam jaringan) merupakan suatu keniscayaan pada masa sekarang. Metode pendidikan daring (dalam jaringan) merupakan perubahan yang terjadi karena interaksi teknologi dengan manusia. LMS (Learning Management System) satu bentuk transformasi platform dalam pendidikan daring. LMS menjadi sarana yang efektif agar terjadinya transfer pengetahuan. LMS dan KM (Knowledge Management) memiliki persinggungan yaitu efektifitas mendapatkan  pengetahuan dan membagikannya kepada setiap orang baik pendidik maupun peserta didik. Artikel ini menggunakan pendekatan deskriptif analitis melihat seberapa efektif LMS di UPH Kampus Medan dalam memanajemen pengetahuan. LMS di UPH Kampus Medan menggunakan aplikasi Moodle dan Teams, Artikel ini melihat seberapa efektif Aplikasi ini bisa memanajemen Pengetahuan. Transfer pengetahuan eksplisit dan tacit perlu difasilitasi dengan metode pembelajaran daring.Keywords: Pembelajaran daring, LMS, Manajemen Pengetahuan, Eksplisit, Tacit
EXPLANATORY ANALYSIS OF FINANCIAL PLANNING ON HOUSEHOLD FINANCIAL BEHAVIOR Andoko, Andoko; Martok, Yenni
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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The purpose of this study is to analyse financial planning on the financial behaviour of household. Research method is using library research. From the discussion, it can be concluded that financial planning is the tool for the financial decision making for family.  Financial planning is the process where someone can fulfil the requirement of daily life. It will be done by doing or implementing according to the planning process that he understand. Financial planning is very important to make sure that the life will be better for the people.  Household financial behaviour is important to wealth building. Ignorance of financial concepts involves great uncertainty about the future. Financial planning has positive effects to financial behaviour of household entities. Financially secure families are able to contribute and foster community economic development.Keywords: Financial Planning, Household Financial Behaviour  AbstrakPenelitian bertujuan untuk menganalisa perencanaan keuangan pada perilaku keuangan rumah tangga. Metode penelitian menggunaka penelitian kepustakaan. Dari pembahasan penelitian ini, dapat disimpulkan bahwa perencanaan keuangan dapat disimpulkan bahwa literasi keuangan dan perencanaan keuangan dapat disimpulkan bahwa literasi keuangan dan perencenaan keuangan adalah alat untuk membuat keputusan keuangan di keluarga. Perencanaan keuangan adalah suatu proses dimana seseorang dapat memenuhi kebutuhan dari kehidupan sehari hari. Itu akan dilakukan dengan pengerjaan atau implemntasi dari proses perencanaan yang dia mengerti. Perencanaan keuangan sangatlah penting untuk memperhatikan hidup seseorang menjadi baik untuk orang lain. .Perilaku keuangan rumah tangga penting untuk pembangunan kekayaan. Ketidaktahuan pada konsep keuangan melibatkan ketidakpastian yang besar di masa depan. Perencanaan keuangan mempunyai efek yang positif ke perilaku keuangan rumah tangga. Keluarga yang aman secara keuangan dapat memberikan kontribusi dan mendorong pembangunan ekonomi dalam komunitas.  Keywords:  Perencanaan Keuangan, Perilaku Keuangan Rumah Tangga
Comparative Study on Tax Collection and Tax Administration System of Indonesia and Malaysia Martok, Yenni

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This study aims to identify and analyze the application of tax collection and taxation systems in Indonesia and Malaysia, to find out and analyze the comparison of tax collection and taxation systems used in Indonesia and Malaysia and to identify and analyze the efforts made by Indonesia and Malaysia in improving compliance. taxes in that country.The research method used is qualitative research, which is used to examine the condition of natural objects, where the researcher is the key instrument, in the form of: documentation data on tax management systems, tax collection, implementation of tax results in two countries, namely Indonesia and Malaysia. Data collection is done by triangulation (combined), data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization.Aftter the discussion, thre are 3 systems in the application of tax collection and taxation systems in Indonesia with a tax collection system , those are self-assessment system, official assessment system and withholding assessment system. The  tax system in Malaysia is based on income tax in general, which is imposed on a territorial basis and the only income originating from Malaysia which is subject to tax. There are also comparison of tax collection and the taxation system used in Indonesia and Malaysia which shows a striking difference, the first in the use of the tax system. Indonesia adheres to the self-assessment system while Malaysia adheres to the Preceding Year Base of Assessment with the Current Base  of Assessment.Keyword: Tax Collection, Tax Administration System

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