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
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Pengaruh Kecerdasan Emosional Dan Kecerdasan Intelektual Terhadap Tingkat Pemahaman Dasar Akuntansi Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara
irfan irfan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.114
tecnhiques in this study, the questionnaire and data analysis tecnhiques in this analysis are multiple regression analysis. Hypothesis testing results show that the value of t count emotional intelligence variables to the level of accounting basic understanding of 6.068 compared to the value of t table 1.65251 means 6.068>1.65351 which means that emotional intellegence variables have an influence on the level of basic understanding of accounting in students of economic and business faculty Muhammadiyah Sumatra. Hypothesis testing results show that the value of the intellectual intelligence variable to the level of accounting basic understanding is -710 compared to the value of t table 1.65251 means 0.710< 1.65251 which means that intellectual intelligence variables do not influence the level of basic understanding of accounting in students of economic faculty and business of muhammadiyahuniversity of north sumatra. As for results of testing the hypothesis it is known that there is a simultaneous influence of emotional intelligence and intellectual intelligence together on the level of basic understanding of accounting in students of faculty of economics and business at muhammadiyah university in north sumatra, where the value of f count = 18.551>f table 3.85 means Ha is accepted and Ho rejected.
Pengaruh Struktur aktiva, dan Return On Asset Terhadap Struktur Modal pada Perusahaan Kimia di Bursa Efek Indonesia
Mirwansyah Putra Ritonga;
Mhd Zulkifli Hasibuan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.121
on the capital structure of Chemical Companies on the Indonesia Stock Exchange (IDX) for the period 2015-2018 are as follows: Based on research conducted on 8 Chemical Companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2018, it can be concluded that Asset to Capital Structure. Based on research conducted on 8 chemical companies listed on the Indonesia Stock Exchange (IDX) for the period 2008-2011, it can be concluded that Return On Assets (ROA) has no effect on capital structure. Based on research conducted on 8 Chemical Companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2018, it can be concluded that there is an effect of Asset Structure and Return on Assets together on Capital Structure.
PengaruhDebt to Equity Ratio, Net Profit Margin dan Return On Equity Terhadap Harga Saham Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
Qahfi Romula Siregar;
Rinaldi Rambe;
Jumeida Simatupang
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.124
This study aims to determine whether there is an effect of Debt to Equity, Net Profi Margin and Return On Equity on Share Prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange. The approach used is an associative approach. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. Samples were taken using purposive sampling method, in order to obtain 14 companies as samples. And using multiple linear regression analysis methods, classical assumption test, t test (partial test), f test (simultaneous test) and coefficient of determination with the help of software SPSS V.20 (Statistical Product and Service Solutions). Based on the results of the study, it can be concluded that partially Net Profit Margin has a significant effect on stock prices, while the Debt to Equity Ratio, Return On Equity has no and insignificant effect on stock prices. And simultaneously, Debt to Equity, Net Profi Margin and Return On Equity have a significant effect on Share Prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2017-2019 Period.
Pengaruh Budaya Organisasi, Motivasi, Dan Disiplin Kerja, Terhadap Kepuasan Kerja Karyawan Di Ma’had Abu Ubaidah Bin Al Jarrah Medan
M Y Hanafia
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.125
This research was conducted to examine how much influence organizational culture, motivation, and work discipline have on job satisfaction of employees of Ma'had Abu Ubaidah Bin Al Jarrah Medan. This study uses descriptive quantitative methods using a normative approach (legal research) for secondary data and an empirical approach (juridical sociological), to obtain primary data through field research (field research). The total population is 85 people with a sample size of a population. Data processing techniques used SPSS 20. The results showed that the influence of organizational culture, motivation, and work discipline on job satisfaction of employees of Ma'had Abu Ubaidah Bin Al Jarrah Medan, based on the following indicators: First, there is an influence between organizational culture and satisfaction. work which means a good organizational culture affects employee job satisfaction. Second, there is an influence between motivation on job satisfaction, which means that employees who are motivated to work affect job satisfaction.
Pengaruh Kompensasi Terhadap Kinerja Karyawan Dimediasi Kepuasan Kerja Karyawan
Try Chairunisyah Lubis;
Fajar Pasaribu;
Zulaspan Tupti
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.126
The purpose of this study was to determine the effect of compensation on employee performance mediated by employee job satisfaction at Bank Syariah Mandiri Ahmad Yani Branch Medan. This study uses a quantitative approach. The study population was all employees who worked at Bank Syariah Mandiri Ahmad Yani Medan Branch. The research sample was all employees at Bank Syariah Mandiri Ahmad Yani Medan, totaling 75 people. This study uses validity and reliability tests. The data analysis used is the Structural Equation Model (SEM) method with the Partial Least Square (PLS) method. The results of this study indicate that: (1) Compensation has a significant positive effect on employee performance with a value of 0.488 and P-Values of 0.000. (2). Job Satisfaction has a significant positive effect on Employee Performance through Employee Job Satisfaction with a value of 0.369 and P-Values of 0.000. (3). Compensation has a significant positive effect on Job Satisfaction with a value of 0.781 and P-Values of 0.000. (4). Compensation has a significant positive effect on Employee Performance through Employee Job Satisfaction with a value of 0. 228 and P-Values of 0.000.
Pengaruh Kompetensi Guru, Motivasi dan Lingkungan Kerja terhadap Kinerja Guru pada SMP Kartika 1-2 Medan
Nina Gusmalia;
Sjahril Effendy;
Muis Fauzi Rambe
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.127
This study aims to determine how much influence teacher competence, motivation, and work environment have on teacher performance at SMP Kartika 1-2 Medan. The results showed that simultaneously teacher competence, motivation and work environment had a significant effect on teacher performance at SMP Kartika 1-2 Medan. Partially teacher competence, motivation and work environment have a significant effect on teacher performance at SMP Kartika 1-2 Medan and partially teacher competence, work motivation and work environment have a significant effect on teacher performance at SMP Kartika 1-2 Medan.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Konsumen Melalui Keputusan Pembelian Sebagai Variabel Intervening
Munadia Istiqamah;
Satria Tirtayasa;
Hazmanan Khair Pasaribu
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.128
The data analysis used was the Structural Equation Model (SEM) method with the Partial Least Square (PLS) method. The results of this study indicate that: (1) product quality has a significant positive effect on customer satisfaction with a value of 0.588 and a P-value of 0.000. (2). Price has a significant positive effect on customer satisfaction with a value of 0.180 and a P value of 0.013. (3). Product quality has a significant positive effect on purchasing decisions with a value of 0.365 and P-Values of 0.000. (4). Price has a significant positive effect on purchasing decisions with a value of 0.230 and a P-value of 0.008. (5). The purchase decision has a significant positive effect on customer satisfaction with a value of 0.640 and a value of P 0.000. (6). Product quality has a significant positive effect on consumer satisfaction through purchasing decisions with a value of 0.084 and a P-value of 0.016. (7). Price has a significant positive effect on customer satisfaction through purchasing decisions with a value of 0.148 and P-Values of 0.008.
Analisis Faktor-faktor Penyebab Defisit Anggaran Penganggaran Belanja Daerah (APBD) Pemerintahan Provinsi Sumatera Utara Tahun Anggaran 2011-2014
Anggia Ramadhan;
Nadia Ika Purnama
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.134
This study aims to determine the effect of revenue sharing, the realization of local revenue and regional expenditure on the APBD budget deficit in the Provincial Government of North Sumatra for the 2011-2014 fiscal year. This study uses secondary data from BPS and BAPPEDA North Sumatra. The population in this study is the Provincial Government Budget of North Sumatra for the 2011-2014 Budget Year. The method of analysis used in this research is multiple regression method. The results of this study indicate that the revenue-sharing and regional expenditure variables have a positive effect on the APBD budget deficit in the Provincial Government of North Sumatra, while the realization of regional revenue has a negative effect on the APBD budget deficit in the North Sumatra Provincial Government.
Pengaruh Kompensasi, Iklim Kerja, dan Kepemimpinan Terhadap Kepuasan Kerja dan Kinerja Karyawan
Manner Tampubolon
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.138
This study aims to analyze the effect of compensation, leadership, and work climate on employee performance mediated by job satisfaction. This study uses a descriptive quantitative approach with data sourced from 284 respondents obtained by survey techniques using a questionnaire. The data is analyzed with a Path Analysis approaches helped by SmartPLS. The results of this study indicate that compensation, leadership and organizational climate directly affect Job Satisfaction. Compensation and leadership also have a direct influence on employee performance, but the work climate has no effect on employee performance. Compensation, leadership and work climate have a direct effect on employee performance. Meanwhile, job satisfaction only acts as a mediating variable on the effect of compensation on employee performance.
Pengaruh Lingkungan Kerja, Fasilitas Dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Pt. Bank Mandiri Persero Tbk Cabang Medan Balai Kota
Muchril Ardiansyah Putra
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute
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DOI: 10.53695/ja.v2i1.139
Then it is defined descriptively, because to explain the data obtained and to answer the formula we will direct the results. From the research results indicate that motivation partially has a positive and significant effect on employee performance at PT. Bank Mandiri Persero Tbk Cabang Medan City Hall, facilities partially have a positive and significant influence on employee performance at PT. Bank Mandiri Persero Tbk Branch Medan City Hall, partially motivation has a positive and significant influence on employee performance at PT. Bank Mandiri Persero Tbk Cabang Medan City Hall, and work environment, facilities and motivation have a significant effect on employee performance at PT. Bank Mandiri Persero Tbk Medan City Hall Branch.