Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) diterbitkan oleh Centre for Research and Development Indonesia (CERED Indonesia) bulan Juni dan bulan Desember dalam setahun. Jurnal AKMAMI adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademisi dan praktisi yang menaruh minat pada bidang akuntansi manajemen ekonomi. Jurnal AKMAMI menerima kiriman artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Penentuan artikel yang dimuat dilakukan melalui proses blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyararatan baku untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap perkembangan profesi, akuntansi manajemen ekonomi. Editor bertanggung jawab untuk memberikan telaah konstruktif terhadap artikel yang akan dimuat dan (jika dipandang perlu) dan menyampaikan hasil evaluasi artikel kepada penulis. Artikel yang diusulkan untuk dimuat pada jurnal disarankan untuk mengikuti pedoman penulisan artikel yang dibuat oleh Editor. Artikel dikirim dalam bentuk softcopy ke alamat email editor Jurnal AKMAMI Centre for Research and Development Indonesia (CERED Indonesia) akmami@ceredindonesia.or.id E-ISSN: 2723-665X
Articles
10 Documents
Search results for
, issue
"Vol. 1 No. 2 (2020): (APRIL)"
:
10 Documents
clear
<![CDATA[Implementasi Akuntansi Pajak Pertambahan Nilai pada Pengadaan Suku Cadang di Lingkungan PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulo Brayan ]]>
<![CDATA[Agung Nugroho]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.17
<![CDATA[The purpose of this study was to determine and analyze the system and application of VAT accounting in the procurement of spare parts at PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulobrayan as well as the implications of the system and application of VAT accounting for companies in the procurement of spare parts at PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulobrayan. The study was conducted at PT. Indonesian Railways Regional Division I North Sumatra Bengsar Pulobrayan, which is a State-Owned Enterprise (BUMN) which is engaged in transportation. The research approach used is descriptive research. The results of this study illustrate that the VAT policy at PT. Kereta Api Indonesia (Persero) Division I SU Bengsar Pulobrayan regulated in PMK No. 80 of 2012 where railroad transportation services are not subject to VAT, except for rent or charter. Implications of the publication of PMK No. 80 of 2012 brought influence to the government and PT. KAI For the government, the elimination of VAT on freight services in the form of short-term freight trains could reduce the country's revenue from VAT. With the existence of KMK 80 of 2012, it is expected to reduce logistics costs and improve the competitiveness of other modes of transportation such as road transport. For PT KAI, the implications of this policy can provide administrative convenience and are expected to encourage the railroad industry in transportation activities.]]>
<![CDATA[Pengaruh Current Ratio dan Total Asset Turnover Terhadap Return on Assets Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 ]]>
<![CDATA[Esti Paramita]]>;
<![CDATA[Effendy Pakpahan]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.20
<![CDATA[The purpose of this study was to determine the effect of Current Ratio and Total Assets Turnover both partially and simultaneously on Return On Assets in Food and Beverage Companies listed on the Indonesia Stock Exchange. The approach used in this study is the balance sheet and income statement of Food and Beverage Companies listed on the Indonesia Stock Exchange from 2012-2016.The independent variable used in this study consisted of Current Ratio and Total Assets Turnover, while the dependent variable was Return On Assets. Data collection techniques used in this study used the study of documentation. Data analysis techniques used multiple linear regression analysis, classic assumption test, t test, F test and coefficient of determination, with SPSS 16 software.The results of this study prove that the Current Ratio partially has an influence on Return On Assets and Total Assets Turnover also has an influence on Return On Assets. And simultaneously Current Ratio and Total Assets Turnover also has an influence on Return On Assets on Food and Beverage Companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Pegawai pada Kantor Badan Penanggulangan Bencana Daerah Provinsi Sumatera Utara ]]>
<![CDATA[Habib Ridho Pratama]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.22
<![CDATA[The purpose of this study was to determine and analyze the effect of leadership style and work discipline partially and simultaneously on the performance of employees at the Office of the Regional Disaster Management Agency of North Sumatra Province. Samples were selected using the random sampling method with the Slovin formula. Data is processed using multiple linear regression statistical test methods. The results of this study prove that leadership style has a significant effect on employee performance at the Office of the Regional Disaster Management Agency of North Sumatra Province. Likewise, the work discipline that affects the performance of employees at the Office of the Regional Disaster Management Agency of North Sumatra Province. The leadership style and work discipline simultaneously influence the performance of employees in the Office of the Regional Disaster Management Agency of North Sumatra Province.]]>
<![CDATA[Pengaruh Citra Merek Dan Kepercayaan Merek Terhadap Loyalitas Merek Pada Produk Yamaha (Studi Kasus Pada Mahasiswa/I Universitas Muhammadiyah Sumatera Utara ]]>
<![CDATA[Rini Astuti]]>;
<![CDATA[Aldi Alfarizky]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.23
<![CDATA[The purpose of this study was to determine and analyze the effect of brand image on brand loyalty, to know and analyze the effect of brand trust on brand loyalty and to know and analyze the influence of brand image and brand trust on brand loyalty on Yamaha products (Case studies on university students Muhammadiyah North Sumatra). The approach used in this research is an associative approach. The population in this study were all students of the University of Muhammadiyah North Sumatra. While the samples that met the criteria for sampling the observations made were 100 respondents. Data collection techniques in this study used a questionnaire technique. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t Test and F Test), and the Coefficient of Determination. Data processing in this study uses the SPSS (Statistic Package for the Social Sciens) software program version 24.00. Partially known that brand image has a positive and significant influence on brand loyalty in Yamaha products. Partially known that brand trust has a positive and significant influence on brand loyalty on Yamaha products. Simultaneously it is known that brand image and brand trust have a significant effect on brand loyalty on Yamaha products]]>
<![CDATA[Pengaruh Pelatihan Dan Pengawasan Terhadap Kinerja Pegawai Pada Lembaga Penyiaran Publik TVRI Sumatera Utara ]]>
<![CDATA[Azli Tri Wardana]]>;
<![CDATA[Rini Astuti]]>;
<![CDATA[Sri Murniyanti]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.24
<![CDATA[The purpose of this study was to determine and analyze the effect of training on employee performance, to know and analyze supervision on employee performance and to know and analyze the effect of training and supervision on employee performance at the public broadcaster TVRI North Sumatra. The approach used in this research is an associative approach. The population in this study were employees of the North Sumatra TVRI Public Broadcasting Institution in the field of Business Development & Programs and Engineering, totaling 98 respondents. Data collection techniques in this study used interview and questionnaire techniques. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t test and f test), and the Coefficient of Determination. Data processing in this study uses the SPSS (Statistic Package for the Social Sciens) software program. Partially, it is known that the training has a positive and significant influence on the performance of employees at the public broadcaster TVRI North Sumatra Utara. Partially, it is known that supervision has a positive and significant influence on the performance of employees at the public broadcaster TVRI North Sumatra. Simultaneously it is known that training and supervision have a positive and significant effect on employee performance at the TVRI Public Broadcasting Agency North Sumatra]]>
<![CDATA[Minat Mahasiswa Fakultas Ekonomi dan Bisnis UMSU Dalam Menggunakan Lembaga Keuangan Syariah ]]>
<![CDATA[Delyana Rahmawany Pulungan]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.83
<![CDATA[This study uses a quantitative approach with associative research types. This research was conducted on students of Economics and Business Management, Muhammadiyah University of North Sumatra Semester 6 (six). The samples taken in this study were 100 people. Data collection techniques in this study using questionnaires, documentation and interviews with respondents. The results showed that financial literacy had a positive and significant effect on student interest in using Islamic financial institutions, inclusion had a positive and significant effect on student interest in using Islamic financial institutions. Simultaneously, financial literacy and financial inclusion have a positive and significant influence on student interest in using Islamic financial institution.]]>
<![CDATA[Hubungan Gaya Kepemimpinan Transformasional dan Gaya Kepemimpinan Transaksional Dengan Kualitas Pelayanan Kasus Hotel Mulia Senayan Jakarta ]]>
<![CDATA[Netty Evy Glorya Manurung]]>;
<![CDATA[Izaak Samuel Leihutu]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v1i2.504
<![CDATA[Tourism industry development is very fast and creating a competitiveness among the industry, whether nationally and globally. To win the competition they have to be creative to win the guest’s heart by creating the service quality that been expected by the customers or even beyond their expectation. In order to achieve the service quality as mentioned above, leaders will take their roles to drive all the instruments of service quality to be performed by the employee in maximum capacity. Leader’s influences affected to service quality given by the employee to customers. Leadership topic is always a very interesting topic to be discussed and yet hard to be understood and implemented. In this modern era there are two leadership styles which been acknowledge by the former researcher, they are Transformational Leadership and Transactional Leadership. Few studies had been done and concluded that transformational leadership needed to ensure the service quality achieved by the operations. Hotel Mulia Senayan Jakarta is one of the biggest hospitality industry in Indonesia which provides accomodations and it is very important for them to ensure the service quality given to guests are achieved from the roles performed by the hotel leaders.]]>
<![CDATA[Perusahaan Dengan Keputusan Pendanaan Sebagai Variabel Moderating Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Baihaqi Ammy]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The sample used was 9 companies. To obtain the data needed in this research, the authors use documentation techniques from data published by the company on the IDX's official website www.idx.co.id. As well as financial statements owned by the company. The data analysis technique in this research is using classical assumption test, simple linear regression, t test, F test, coefficient of determination and moderating regression analysis. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software program version 26.00 for windows. Based on the results of the study, it can be concluded that the size of the company has no effect on the value of the company in the pharmaceutical company on the IDX. Profitability has no effect on firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between firm size and firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between profitability and firm value in Pharmaceutical Companies Listed on the Indonesian Stock Exchange Listed on the Indonesia Stock Exchange.]]>
<![CDATA[Kinerja Keuangan dalam Perspektif Rasio Arus Kas Pada Perusahaan Pertambangan Study Bursa Efek Indonesia ]]>
<![CDATA[Rahmat Hidayat]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine and analyze the cash flow ratio in assessing the financial performance of PT. Adaro Energy. The tools used to analyze the cash flow ratio are Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Liabilities (CKHL), Capital Expenditure Ratio (PM) and Total Debt Ratio (TH). Descriptive research approach, the type of data used is quantitative data, data sources used are secondary data and primary data. Data collection techniques used are documentation and interviews. The data analysis technique used is content analysis technique. Based on the results of the study, it is known that the financial performance of PT. Adaro Energi which was measured using the Operating Cash Flow Ratio (AKO) in 2014 to 2018 was not good.]]>
<![CDATA[Analisa Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Perhubungan Kabupaten Aceh Tenggara ]]>
<![CDATA[Ardi Hirmansah]]>;
<![CDATA[Yunita Althin Natanael]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The Department of Transportation has the task of carrying out government duties in the field of excellence in creating orderly, smooth, safe, and comfortable traffic. This study aims to determine the extent of the analysis of the influence of leadership style and communication in an effort to improve employee performance at the Southeast Aceh District Transportation Service. This research was conducted at the Southeast Aceh Regency Transportation Service which is located on Jalan T. Bedus Samad, Babussalam District, Southeast Aceh Regency. The data analysis used by the author is qualitative data analysis. Qualitative analysis is an analytical effort that is carried out without using calculations but with our thoughts or opinions that can support the analysis in this study.Democratic leadership and good communication have a positive effect, meaning that democratic leadership style is improved, employee performance increases and democratic leadership style has a significant effect on employee performance, showing leadership style has a significant effect on employee performance, leadership style has a role in improving employee performance. in other words that leadership style and communication is the cause of the increase in employee performance]]>
