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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 Promosi Penjualan dan Motivasi Belanja Hedonik Terhadap Impulse Buying di Era Pandemi Endar Sulistyowati; Destina Paningrum; Anggit Dyah Kusumastuti
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.v15i2.128

Abstract

The impact of the Covid-19 pandemic on the community in Giriwoyo Subdistrict, Giriwoyo District,Wonogiri Regency has created a new habit of shopping online and causes impulse buying behaviour. Sales promotion and hedonic shopping motivation are significant factors in increasing impulse buying. Therefore, this study aims to determine the effect of sales promotions consisting of discounts, cashback, vouchers, events, and hedonic shopping motivations consisting of adventure shopping, gratification shopping, role shopping, social shopping, ide shoppong, and value shopping, on impilse buying variables during the pandemic era for Tokopedia application users in Giriwoyo subdistrict, Giriwoyo District, Wonogiri. This research is decriptive research with a quantitative approach. The population was the entire community in the Giriwoyo subdistrict, Giriwoyo District, Wonogiri. The sampling technique usedthe purposive sampling technique, and the number of research samples was 160 respondents. The results show that the sales promotion variable and hedonic shopping motivation influenced the impulse buying variable in the pandemic era for users of Tokopedia application in Giriwoyo subdistrict, Giriwoyo District, Wonogiri. It can be seen from the Adjusted R Square value of 0.751. It means that the independent variable in explaining the dependentvariable is 75.1%, other variables explain the 24.9% out of this study.Keywords : Hedonic Shopping Motivation; Impulse Buying;Sales Promotion
Profil Kinerja Keuangan Perusahaan yang Melakukan Initial Public Offering (IPO) Selama Pandemi COVID-19 di Indonesia Lusianus Heronimus Sinyo Kelen
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.v15i2.125

Abstract

This study aims to analyze the profile of the financial performance of firms conducting IPOs during the COVID-19 pandemic through initial returns and analysis of financial statements. This research was conducted by taking a population of shares listed on the Indonesia Stock Exchange when the firm conducted an IPO during the COVID-19 pandemic from March to December 2020. In this study, the sampling method used purposive sampling, the firm listed on the IDX at the time of 51 firms conducted IPOs during the COVID-19 pandemic but the available data met the sampling criteria, thus obtaining as many as 35 firms. The analytical technique used is the descriptive analysis technique by taking data from the prospectus. The results of the first analysis show that the financial performance of firms that conducted IPOs during the COVID-19 pandemic based on initial returns was mostly in good condition so that they received a response from investors. Based on the current ratio in a good condition where the firm obtains funds that can increase liquidity as well. Based on the debt to asset ratio in a good condition where the composition of the capital structure of the firm experienced the same comparison even though it was seen from the slightly larger total debt. Based on the return on equity, most of them are in good condition where the firm's capital ability can generate high profits so that it can benefit the firm.
ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS UD. BERKAH PEMATANG SIMALUNGUN Eva Sriwiyanti; Vitryani Tarigan; Marintan Saragih
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.v15i2.135

Abstract

The Purpose of this study was to determine of control system of internal cash receips UD. Berkah Kabupaten Simalungaun. The research data used is qualitative data sourced from obsevations, documents and interviews,, as for the research population, namely and employess of UD. Berkah by using a sample that is the manager as well as the owner and employess of the financial administration section so that the sample used is 2 resource person.Technical data collection using documentation studies and literature studies with cash flow acceptance analysis techniques with flowchard charts and conducting interviews presented in descriptive form.From the result of the analysis through flowchard sharts and interviews of internal controls from sales in cash receipts, where there are 3 parts including cash sales with direct purchases coming to the place of business. Then through a cash transfer that goes directly to the  UD.Berkah account. Then the last is the cash receipts and sales control system with a 1 week round payment system. Procedures for recording receipts, through which all sales proceeds are entered in the recording of sales transactions through invoices, notes or sales receipts so that they know the type of processing and size, as well as for payment by transfer by looking at the patment transfer receipt and adjusted to the nominal entered. From this proof of payment and transaction, a record can be made which is calculated between cash payments and transfer and adjusted to the amount of money received with the results obtained with the results obtained in accordance with the calculated nominal, then from the result of the calculation of cash receipts reported to the business manager.  Keywords : Cash receipts control system 
PENGARUH AFTERSALES SERVICES DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS PELANGGAN PADA PT. DIPO INTERNATIONAL PAHALA OTOMOTIF, SISINGAMANGARAJA MEDAN Alfonsius .
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.v15i2.109

Abstract

The purpose of this research is to analyze the variables of Aftersales Services  Customer Relationship Management on customer loyalty at PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan. The questionnaire data was distributed to 72 customers of PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan as the samples. The technique used is nonprobability sampling with purposive sampling technique. The data analysis technique used multiple linear regression analysis. The results show that (1) There is an positive influence of Aftersales Services and Customer Relationship Management on customer loyalty at PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan. (2) There is an positive influence of Aftersales Services on customer loyalty at PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan. (3) There is an positive influence of Customer Relationship Management on customer loyalty of PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMBELI ULOS BATAK TOBA PADA TOKO SIBORO ULOS PEMATANGSIANTAR Spianus Halawa
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.v15i2.132

Abstract

This study aims to analyze the factors that influence consumers in buying Toba Batak Ulos at the Siboro Ulos Pematangsiantar Store. Using qualitative and quantitative research methods. The samples studied were 86 respondents. The analysis technique used is factor analysis techninque. The results showed that it had formed into 3 factors, namely social factors, situational factors and psychological factors. In the factor analysis, the KMO measure of adequancy value is 0.566 > 0.5 and the anti-image is MSA > 0.5. From the results, the total variance explained shows that the total initial sosial eingenvalues are 1,972 > 1, the total situational initial eigenvalues are 1,790 > 1, and the total psychological initial eingenvalues are 1,276 > 1. Thus, the social factor is the most dominant in this study. Keywords : Purchase decisions; psychological factors; situational factors, and social factors. 
PENGARUH WEBSITE QUALITY, KESADARAN FASHION, PERCEIVED PRODUCT QUALITY, DAN PROGRAM SHOPEE AFFILIATES TERHADAP PENINGKATAN PEMBELIAN IMPULSIF PADA PENGGUNA E-COMMERCE SHOPEE yokie radnan kristiyono
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.v15i2.145

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh website quality, kesadaran fashion, perceived product quality, dan program Shopee affiliates terhadap peningkatan pembelian impulsif pada pengguna e-commerce Shopee.  Meningkatnya belanja secara online mengakibatkan timbulnya perilaku belanja tidak rasional seperti pembelian secara impuls, yang memberikan kontribusi besar terhadap pelaku e-commerce. Landasan teori yang digunakan dalam penelitian ini adalah teori customer behavior. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survei online dan data sekunder. Teknik analisa data yang digunakan ada tiga tahapan yaitu statistik deskriptif, statistik inferensial, Structural Equation Modeling (SEM) untuk menganalisis empat hipotesis yang ada. Hasil penelitian ini menunjukan bahwa website quality, kesadaran fashion dan program Shopee affiliate tidak terdapat pengaruh antara tiga variabel tersebut dengan pembelian impulsif pada e-commerce Shopee. Namun dari hasil penelitian ini perceived product quality memiliki pengaruh terhadap pembelian impulsif secara positif dan signifikan. Terakhir, penelitian ini memberikan kontribusi secara teoritis dan manajerial agar dapat meningkatkan peluang pembelian oleh konsumen tanpa mempertimbangkan faktor lain.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KEUANGAN DI DESA KECAMATAN PORTIBI KABUPATEN PADANG LAWAS UTARA asnita khoiriyah
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine what factors influence the use of Financial Accounting Information Systems (AIS). In the village of Portibi District, North Padang Lawas Regency, the problems that occur are not yet optimal in using the use of village financial accounting information systems because the system is always changing, which causes the use of accounting information systems to be integrated and computerized. The research design is quantitative research. The sample in this study was the village head, village secretary, financial officer in each village, Portibi sub-district, and accounting department. The sampling technique used the purposive sampling method, namely taking samples from the population based on certain criteria with 108 respondents. The data source used in this study was primary data with research instruments in the form of questionnaires. The collected data was then analyzed using multiple linear regression analysis techniques. Regarding User Involvement (0.187), it is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103), so it is concluded that the Factors Affecting the Financial Accounting Information System in the Portibi District Village North Padang Lawas Regency has a significant effect, while the variable based on the partial test (t test) has a significant value of 0.017 which is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103) So it can be concluded that regarding The Personal Engineering program on the financial accounting information system in the Portibi sub-district, North Padang Lawas Regency did not have a significant effect.
ANALISIS FINANCE PERFORMANCE DAN FINANCE DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 (Study Empiris Perusahaan Sektor Industri Barang Konsumsi di BEI) Adat Muli Peranginangin; Melida Wati Sianturi
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAKPenelitian ini membahas tentang dampak dari krisis yang ditimbulkan oleh pandemic covid-19. Adapun rumusan masalah dari penelitian ini bertujuan untuk mengetahui seberapa signifikan perbedaan yang ditimbulkan oleh pandemic covid-19 pada finanacial performance (ROA, ROE, NPM) serta financial distress perusahaan industri barang konsumsi di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder dan merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Populasi meliputi perusahaan industri barang konsumsi di BEI, kemudian dipilih menggunakan teknik purposive sampling, didapatkan sampel sejumlah 11 perusahaan industri barang konsumsi yang memenuhi kriteria. Adapun proksi yang digunakan mengukur financial distress menggunakan Wilcoxon sisgn rank test. Hasil penelitian mengungkapkan bahwa rasio financial performance yang meliputi ROA, ROE, dan NPM pada perusahaan industri barang konsumsi mengalami perbedaan yang tidak signifikan, sedangkan financial distress (Z-score) perusahaan industri barang konsumsi juga mengalami perbedaan yang tidak signifikan antara sebelum dan selama pandemi covid-19. Berdasarkan hasil tersebut, diharapkan bagi manajemen perusahaan untuk segera memperbaiki kondisi kesehatan keuangan perusahaan yang memburuk selama pandemi, sehingga bisa terbebas dari pot6ensi kebangkrutan.Kata kunci : ROA, ROE, NPM dan Altman Z-score
Pengaruh Citra Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Smartphone Samsung pada Mahasiswa Institut Teknologi Indonesia Afina Putri Vindiana; Fauziah Lestari
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to determine the effect of brand image, product quality, and price on purchasing decision on Samsung smartphone within the students of Institut Teknologi Indonesia. 163 respondents were collected using purposive sampling, which means that each respondent has to be a user of a Samsung smartphone. This study used Structural Equation Modelling (SEM) with Partial Least Square (PLS) approach on SmartPLS3 Software as an analysis method. The results of this study showed: 1). Brand image has significant effect on purchasing decision with an original value of 0.165 and P-value of 0.071. 2). Product quality has significant effect on purchasing decision with an original value of 0.454 and P-value of 0.000. 3). Price has significant effect on purchasing decision with an original value of 0.358 and P-value of 0.000. 4). The result of Goodness of Fit (GoF) in this study showed that the model is strongly fit and matched its variables with a value of 0.455. 
PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR Kartini Hutagaol
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Abstract

               This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor

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