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INDONESIA
JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN)
Published by Sekolah Tinggi Ilmu Ekonomi Surya Nusantara
ISSN : 2086681X     EISSN : 26548216     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Jurakunman atau Jurnal akuntansi dan manajemen adalah sebuah jurnal yang didedikasikan untuk dunia ilmu pengetahuan khususnya dalam bidang akuntansi manajemen. Jurnal ini diharapkan akan menjadi wadah bagi para peneliti dan dosen dilingkungan STIE Surya Nusantara maupun dari luar lingkungan STIE Surya Nusantara didalam menerbitkan akan hasil penelitian mereka. Jurakunman akan selalu berkomitmen untuk dapat ikut serta dalam memberikan sumbangsih bagi pengembangan ilmu pengetahuan khususnya dalam bidang akuntansi dan manajemen.
Arjuna Subject : -
Articles 85 Documents
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PENGARUH KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI PT. PANIN Tbk MEDAN Hendri - Sembiring
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 14, No 2 (2021): JURAKUNMAN, VOL. 14. NO. 2 JULI 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v14i2.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi dan motivasi terhadap kinerja pegawai pada PT. Panin Bank Tbk Medan sampel penelitian seluruh karyawan Divisi Retail Lending Marketing pada PT. Panin Bank Tbk – Medan yang berjumlah 32 orang Penelitian ini menggunakan metode penelitian deskriptif kuantitatif pengujian dalam penelitian ini menggunakan analisis regresi linier berganda. Kesimpulan menunjukkan secara parsial simultan dan komitmen organisasi dan motivasi berpengaruh signifikan terhadap kinerja pegawai pada PT. Panin Bank Tbk Medan. Kata kunci : Komitmen Organisasi, Motivasi, Kinerja Pegawai
PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN ANALISIS FUNDAMENTAL MELALUI PENDEKATAN PRICE EARNING RATIO (PER) (STUDI PADA SAHAM-SAHAM PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 PERIODE 2016-2018 Adat Muli Peranginangin
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 14, No 2 (2021): JURAKUNMAN, VOL. 14. NO. 2 JULI 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v14i2.78

Abstract

ABSTRAK Penelitian ini bertujuan untuk memberikan saran kepada investor dan masyarakat yang berencana menginvestasikan uangnya kedalam pasar modal dan berharap investor selalu menghitung nilai saham sebelum mengambil keputusan dalam berinvestasi. Dalam menilai saham dapat dilakukan dengan menganalisis internal maupun secara eksternal perusahaan. Analisis saham yang digunakan adalah analisis fundamental dimana berfokus pada analisis internal perusahaan. Dengan demikian hal ini selaras dengan tujuan untuk mengetahui gambaran kinerja keuangan perusahaan dan mengetahui kewajaran saham menggunakan price earning ratio. Dalam memilih sampel penelitian pada perusahaan yang terdaftar di Indeks LQ45 pada tahun 2016 – 2018 dengan metode purposive sampling dari populasi sejumlah 59 saham perusahaan diambil sampel sejumlah delapan perusahaan, yaitu AKR Corporindo Tbk, Astra International Tbk, Bank Central Asia Tbk, Indofood CBP Sukses Makmur Tbk, Indofood Sukses Makmur Tbk, Surya Citra Media Tbk, United Tractors Tbk, Unilever Indonesia Tbk. Adapun metode dalam melakukan analisis perusahaan menggunakan metode pendeketan Price Earning Ratio. Hasil dari penelitian menunjukan bahwa pada delapan saham perusahaan yang dijadikan sampel penelitian menghasilkan berbeda-beda kondisi empat perusahaan mengalami kondisi Undervalued, tiga perusahaan lainnya mengalami kondisi Overvalued dan satu perusahaan terahkir mengalami kondisi Correctly valued. Keyword : Investasi Analisis Fundamental,Price Earning Ratio, Indeks LQ45, Keputusan investasi
ANALISIS HUBUNGAN MODAL KERJA DENGAN NET PROFIT MARGIN PT. BASILAM INDAH KABUPATEN BATUBARA eva Sriwiyanti
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 14, No 2 (2021): JURAKUNMAN, VOL. 14. NO. 2 JULI 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v14i2.79

Abstract

Abstract This study aims to analyze the relationship between working capital and net profit margin. Descriptive quantitative method where quantitative data that has been processed, the results are described in sentences. The data analysis technique used is quantitative descriptive analysis with reference to the calculation results of working capital and net profit margin. The results of this study indicate that the value of the Current Ratio (CR) in 2017 is 2.4%. in 2018 the value of the Current Ratio (CR) increased to 3.8%. Then in 2019 the Current Ratio (CR) value again increased to 7.6%. The difference in the Current Ratio (CR) value from 2017 to 2018 is 1.4%. The difference in the Current Ratio (CR) value from 2018 to 2019 is 3.8%. This means that the value of the Current Ratio (CR) has increased every year. The value of Net Profit Margin (NPM) in 2017 is 6%. In 2018 the Net Profit Margin (NPM) value increased to 7%. Then in 2019 the Net Profit Margin (NPM) value again increased to 8%. The difference in the value of the Net Profit Margin (NPM) from 2017 to 2018 is 1%. The difference in the value of the Net Profit Margin (NPM) from 2018 to 2019 is 1%. This means that the value of Net Profit Margin (NPM) has increased every year. Keywords : Modal Kerja; Net Profit Margin,
ANALISIS PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDITOR, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN JASA YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2016-2018 Daniel Nicson Simanjuntak
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 14, No 2 (2021): JURAKUNMAN, VOL. 14. NO. 2 JULI 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v14i2.75

Abstract

ABSTRACT The purpose of this study is to analyse the effects of company size, auditor’s quality, profitability and liquidity on going concern opinion of the service companies listed on Indonesia Stock Exchange in the period of 2016 to 2018. This study is a quantitative research with causal comparative method and used secondary data. The population in this study covers all sectors of the service companies listed on Indonesia Stock Exchange which amounted 417 companies. There are 33 (thirty three) companies used as samples in this study, with the purposive sampling as the sampling technique and logistic regression for the data analysis. The results of this study indicates that auditor’s quality and liquidity have negative effect and significant on acceptance of going concern opinion with the significance level are 0,014 and 0,010. Meanwhile, company size has positive effect but not significant and profitability has negative effect but not significant to the acceptance of going concern opinion with the significance level are 0,555 and 0,431. And simultaneously independent variables such as company size, auditor’s quality, profitability, and liquidity are all having significant affect on dependent variable which is going concern opinion with the significance level of 88% with the rest of 12% affected by other variables apart from the research.
PENGARUH GOOD CORPORATE GOVERNANCE ( DEWAN DIREKSI, DEWAN KOMISARIS, DAN KOMITE AUDIT ) TERHADAP PROFITABILITAS Thorman Lumbanraja
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 14, No 2 (2021): JURAKUNMAN, VOL. 14. NO. 2 JULI 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v14i2.80

Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui apakah good corporate governance memiliki pengaruh signifikan terhadap profitabilitas perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2019. Pada penelitian ini variabel good corporate governance diproksikan dengan ukuran dewan komisaris, dewan direksi dan komite audit. Sedangkan variabel profitabilitas diproksikan dengan ROA (Return on Asset) dan ROE (Return on Equity). Sampel yang digunakan sebanyak 51 perusahaan dengan metode purposive sampling. Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik sedangkan hipotesisnya diuji dengan menggunakan analisis regresi linear berganda. Hasil yang diperoleh atas penelitian ini yaitu bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap ROA namun berpengaruh positif dan signifikan terhadap ROE, dewan direksi berpengaruh negatif dan tidak signifikan terhadap ROA dan ROE serta komite audit berpengaruh positif dan tidak signifikan terhadap ROA dan ROE. Secara simultan dewan komisaris, dewan direksi dan komite audit berpengaruh signifikan terhadap ROA dan ROE. Kata Kunci: Good Corporate Governance, Dewan Komisaris, Dewan Direksi, Komite Audit, Return on Asset dan Return on Equity.
THE INFLUENCE OF PRICE AND PRODUCT QUALITY ON IPHONE PURCHASE DECISIONS IPHONE IN THE CITY OF SURABAYA Aufa Izzuddin Baihaqi
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.100

Abstract

Abstract The number of smartphone products that enter the market for sale today makes consumers make several considerations when choosing a smartphone. One of them is to think about practicality in carrying out daily activities using the smartphone. The purpose of this study was to determine the effect of price and product quality variables on purchasing decisions for iphone products in the city of Surabaya. The research method is to use a quantitative approach. The research conducted by the researcher refers to the use and measurement of the linkert scale which is calculated from 1 to 5. The number of samples used is 104 samples. The data analysis test used in this study refers to the multiple linear regression test. Based on the results of research that has been carried out by researchers, there are several conclusions. First, the results of this study have shown that there is a positive and significant influence between the price variables on purchasing decisions. Second, the product quality variable has a positive and significant influence on the purchasing decision variables. The three variables of price and product quality simultaneously have a positive and significant influence on the purchasing decision variables. Keywords: Price, Product Quality, and Purchase Decision 
THE INFLUENCE OF ONLINE CUSTOMER REVIEW AND PERCEIVED QUALITY TOWARD CUSTOMER PURCHASE DECISION AT LAZADA ONLINE RETAIL COMPANY GENESIS SEMBIRING DEPARI; Natasya Ginting
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.84

Abstract

Penelitian ini bertujuan untuk melihat pengaruh online customer review dan perceived quality terhadap keputusan pembelian pelanggan di Lazada. Data kuesioner disebarkan kepada 100 pengguna Lazada yang berdomisili di Medan dan Jakarta yang pernah bertransaksi di Lazada minimal satu kali. Metode yang digunakan adalah metode non-probabilitas dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa online customer review dan perceived quality berpengaruh positif terhadap keputusan pembelian pelanggan di perusahaan Lazada.
PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP LEMBAGA KEUANGAN MIKRO (STUDI PADA PROGRAM PUPM DESA GEDANGROWO) Mochamad Rizal Yulianto; Dyah Renita Setyaningayu; Wisnu Panggah Setiyono
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.89

Abstract

The aim of this study is to determine the effect of financial inclusion, financial literacy and financial attitudes towards microfinance institutions (case study in the PUPM program in the Gedangrowo village). This study applies quantitative method. The data collection method was carried out by distributing questionnaires to 200 respondents, namely PUPM members in Gedangrowo village. The sampling technique used random sampling and data analysis techniques used linear regression using the SEM AMOS 24 program. The results of this study indicate that financial inclusion did not significantly influence this financial institution can be stated with the value of C.Rcount of (0.563) ˂CRtable (1.96) is significant (0.573)  while financial literacy has a significant effect on microfinance institutions with the value of C.Rcount of (3.958) ˃ C.Rtable (1.96) is significance (0.000) and financial attitude significantly influences the microfinance institutions with the value of C.Rcount of (3.380) ˂ C.Rtable (1.96) and its significance of  (0.000).
MENGUJI KUALITAS PRODUK, HARGA, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN ROKOK ELEKTRIK DI SOLORAYA Dwi Haryono
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.101

Abstract

The goal of this research is to find and analyze how the effect of product quality, price, and brand image on decisions in the purchase of e-cigarettes in Soloraya. Since the legality of e-cigarettes in Indonesia and the increasing cigarette tax led to a change in smoking style, further increasing the use of e-cigarettes.  The data analysis in this study uses multiple linear regression testing with data processing conducted with statisticalipackage foriSocial Sciencei (SPSS) program tool version 21. Quantitative approaches are the ones used in this research. The sample technique in this study is non-probability sampling with purposive sampling method with a sample size of 100 e-cigarette users in Soloraya. The results of the study stated that the quality of the product individually had an insignificant positive influence on purchasing decisions. Individual price variables have a significant positive influence on purchasing decisions. Individual brand image is positively correlated and insignificant to purchasing decisions. Product quality, price, and brand image, simultaneously contribute to purchasing decisions.Keywords: product quality; price;brand image, and purchasing desicions
The effectiveness of audit committee and audit quality towards earnings management of ASEAN public companies Androjuniko Androjuniko; Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.85

Abstract

The auditing profession has become so important in the general society as well as the business world because of its responsibility in providing assurance in reporting assets such as sustainability and other information, which a variety of stakeholders have their interests in (Arens et al., 2016). The goal of this study is to observe the relationship between the audit committee and audit quality towards earnings management of public companies that operate in the food, beverage, and tobacco industry in the top three GDP countries in ASEAN between 2018 and 2020. The result from various tests in this paper indicates that audit committee independence and audit quality do affect earnings management significantly. On the other hand, audit committee size did not seem to show any significance in influencing earnings management.

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