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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 EKUITAS MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA VARIO 125 Eigis Yani Pramularso
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.v15i1.93

Abstract

The choice of products by buyers can occur because of the existing brand beliefs and the quality of the product. Purchasing decisions that are the target of the company can not be separated from brand equity and product quality so that it needs optimal attention and management by the company. The purpose of this study was to determine the effect of brand equity and product quality on the quality of purchasing a Honda Vario 125 motorcycle. The data collection method was carried out by distributing questionnaires to the user community which finally obtained a number of 40 people as respondents. This study uses multiple regression analysis as the data analysis with processing techniques using the SPSS 25 computer program. The results show that partially and jointly brand equity and product quality have a positive and significant influence on purchasing decisions.Keywords : brand equity; product quality; buying decision..
Analisis Pengaruh Pembiayaan Mudharabah dan pembiayaan Musyarakah Terhadap Profitabilitas Bank umum Syariah di Indonesia periode 2016 – 2020 Amara Elprida Sani
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.v15i1.107

Abstract

The purpose of this research is to knowing the effect of mudharabah financing and musyarakah on the profitability which will use the ROA Ratio (Return on Assets). The type of research used during the research is descriptive quantitative. The samples used in this study is 6 Islamic banks and the data used are external secondary data and literature study in the form of annual financial reports consisting of PT Bank BNI Syariah, PT Bank BRI Syariah, PT Bank Syariah Mandiri, PT Bank BCA Syariah, PT Bank Muamalat Indonesia and PT Bank Bukopin Syariah for 5 years from the period 2016 to 2020. from the result of the research that has been done, there is influence of X1 or the mudharabah variable and X2 or the musyarakah variable on Y or the profitability variable significantly.Keyword: Mudharabah,Musyarakah,ROA
Dampak Pandemi bagi Global Value Chain Industri Kakao Indonesia Hasna Wijayati
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.v15i1.87

Abstract

The contribution of the cocoa industry to the Indonesian economy is very large. However, the Indonesian cocoa industry is heavily dependent on the global cocoa industry, due to its position in the Global Value Chain. The majority of cocoa products destined for the global market are produced by smallholders who are limited in the implementation of Good Corporate Governance. The presence of a pandemic and these limitations presents a multidimensional crisis and threatens the position of the Indonesian cocoa industry. The study analyzes the impact of the pandemic on the GVC of the Indonesian cocoa industry, by relating it to the limitations of the implementation of GCG in the cocoa industry. The research method is descriptive qualitative with a document study approach. The main theory used is GVC. The results showed that the pandemic era had many impact on various aspects of the cocoa industry, one of which was also related to the limitations of GCG implementations. The impact including price channels, supply channels and financial channels. In these three networks, Indonesia experienced several declines, such as the value of exports, although they did not occur significantly.
ANALISIS PENERAPAN METODE PENYUSUTAN DAN DAMPAKNYA TERHADAP LABA DI PT. TANAH LAUT Tbk PERIODE 2011-2018 Daniel Nicson Simanjuntak
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.v15i1.94

Abstract

This study aims to determine how the application of the depreciation method in a company and its impact on company profits. The research was conducted using secondary data, namely the financial statements of PT. TANAH LAUT Tbk. The method used in this study is a descriptive method to obtain the data and information needed to achieve the research objectives. The analysis used in this study is to compare the depreciation method between the double-declining balance method and the straight-line method. Based on the research results obtained, the use of the straight-line depreciation method results in the amount of profit after depreciation being greater than the double-declining balance depreciation method in the first 3 years. However, since the fourth year, using the straight-line depreciation method will result in a smaller profit after depreciation, compared to the double-declining balance method. Seen from the amount of profit after depreciation in 2011 amounted to Rp. 3,000,144,989,- > Rp. 2,823,594,989,-. Total profit after depreciation in 2012 was Rp. 23.160.126.730,- > Rp. 23.071.851.730,-. Likewise, the amount of profit after depreciation in 2013 was Rp. 29,103,964,898,- > Rp. 29,081,896,148,-. Keywords : Depreciation Method, Company Profit.
PENGARUH FEE AUDIT, AUDIT TENURE DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS HASIL AUDIT Giovanny Bangun Kristianto
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.v15i1.105

Abstract

The preparation of a financial report is an obligation for an industry both on a small, medium and large scale. Then another obligation is an assessment of the fairness of a financial report, where the assessment is carried out by an external party, namely the Public Accounting Firm (KAP). KAP as an external party or third party is employed by a company and becomes a liaison between the agent and the principal. Therefore, with this situation, there is an agency theory, which will cause agency costs for a company that uses its services. In providing an audit service in financial statements, an auditor who works at KAP needs to provide the best quality for the implementation of the audit carried out. This study presents factors such as audit fees, audit tenure and professional dues that will have an influence on audit quality. This research was conducted by distributing questionnaires to auditors at KAP in Java. Based on the results of research conducted, it is stated that the audit fee variable has no effect on the quality of the audit produced by the auditor, in other words, the audit fee given cannot predict the audit result that will be given. The second hypothesis states that the number of auditor engagements with clients (audit tenure) has a significant negative effect on the quality of the audit produced by the auditor. This means that the longer the audit time between the client and the auditor, for example more than three years, it will have a negative impact on the quality of the resulting audit due to weak independence. The third hypothesis gives the result that Due Professional Care has a significant and positive effect on audit quality, which means that the prudential principle of an auditor in obtaining evidence will provide better audit quality.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, KEPUTUSAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Arfan Arfan
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.v15i1.95

Abstract

This study aims to empirically examine the effect of profitability, company size, solvency investment decisions and debt policy on the value of the company in basic and chemical industry companies listed on the Indonesia Stock Exchange. This study uses a sample of basic and chemical industry companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. Based on the purposive sampling method, the number of basic and chemical industry companies sampled in this study were 20 companies. Hypothesis testing uses panel data regression analysis using the EViews 10.0 program. The results showed that profitability had a positive effect on firm value. Meanwhile, company size, solvency, investment decision and debt policy have no effect on firm value.
PENGARUH SIZE DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Intan Fitri
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.v15i1.98

Abstract

Tax management is a management or strategy in the field of taxation to minimize the amount of tax burden in the company. The variables that can affect tax management in this study are size and profitability. The purpose of this study is to analyze and obtain empirical evidence regarding the effect of size and profitability on tax management. This study uses effective tax rates as an indicator in measuring tax management. The population in this study were 14 manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Meanwhile, based on the criteria sought, there were 9 manufacturing companies in the plastic and packaging sub-sector that were obtained to be used as samples. The statistical method or analysis model used in this study is multiple regression analysis. The results of this study indicate that size has a positive effect on tax management. However, the results of profitability research show that profitability has no effect on tax management.
ANALISIS MODEL BISNIS PADA KEDAI KOPI BARIKA PEMATANGSIANTAR DENGAN PENDEKATAN BUSINESS MODAL CANVAS Reza Afriza; Risma Nurhaini Munte; Liharman Saragih; Yoan Hendrawan Saragih
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.v15i1.103

Abstract

The purpose of this research is to develop the Kedai Kopi Barika business using the Business Modal Canvas.  The business model canvas is a hypothesis about a company that wants to make a profit.  In this study, the researcher tried to identify how the canvas business model was applied to Kedai Kopi Barika by using primary data types with the interviewee method.  This study also aims to map business processes using nine business model canvas blocks to solve existing problems.  The result is how the application of the canvas business model affects the growth of Kedai Kopi Barika. Keywords: Business Modal Canvas; Business Modal; 9 Blok Of Business Modal
Strategi Peningkatan Penjualan Produk Melalui Pendekatan Unique Selling Point Dalam Menunjang Eksistensi Bisnis HNI HPAI Anggit Dyah Kusumastuti
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.v15i1.88

Abstract

Unique Selling Point (USP) is the uniqueness of a business (product), this uniqueness is different with the other types of business and product. This research aims to determine the marketing strategy of unique selling point (USP) carried out by HNI products in creasing their sales so that consumers do not switch to the product competitor company’s. This type of research uses descriptive analysis. The result show that the unique selling point of HNI product through promotion activities using book catalog, brochures, x-banner, website HNI, and whatsapp group in promoting and describing the content of each product that has been certified halal and product price in accordance with market condition.
PENGARUH EXPERIENTIAL MARKETING DAN BRAND TRUST TERHADAP LOYALITAS KONSUMEN LAZADA PADA MAHASISWA INSTITUT STIAMI FAKULTAS ILMU ADMINISTRASI ANGKATAN TAHUN 2018 Antoni Ludfi Arifin
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.147

Abstract

This study conducted an analysis of the Effect of Experiential Marketing and Brand Trust towards Lazada Consumer Loyalty on Institut STIAMI Students - Faculty of Administrative Sciences 2018. This study aimed to empirically examine the effect of Experiential Marketing and Brand Trust on Consumer Loyalty. The independent variables in this study are Experiential Marketing and Brand Trust, and the dependent variable is Consumer Loyalty.This study was using quantitative method with a population of 768 students from the Student of Institut STIAMI - Faculty of Administrative Sciences 2018 and a sample of 115 respondents using the Suharsimi Arikunto formula, with the accidental sampling technique as the non-probability sampling method. The data was processed by SPSS data statistical analysis ver.24.The results of the study indicates that there is a simultaneous positive and significant effect between Experiential Marketing and Brand Trust variables on Consumer Loyalty, which the f-count value is 19,137, and the coefficient of determination for Experiential Marketing and Brand Trust on Consumer Loyalty on Insitut STIAMI Students - Faculty of Administrative Sciences 2018, which is 25.5%, while the remaining 74.5% is determined by other variables that are not calculated in this study.

Page 7 of 9 | Total Record : 85

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