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
31 Documents
Search results for
, issue
"Vol. 2 No. 2 (2021): April"
:
31 Documents
clear
<![CDATA[Pengaruh Keputusan Manajemen Keuangan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Linzzy Pratami Putri]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.153
<![CDATA[The purpose of this research is to examine the effect of financial management decisions on firm value with profitability as an intervening variable in insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was the purposive sampling method so that 8 companies were selected that met the criteria from a population of 14 companies, the data used were secondary data and time series. Data analysis using regression and path analysis. The findings of this study are the debt to equity ratio has a positive and significant effect on return on equity, but the price earnings ratio and the dividend payout ratio have a negative and insignificant effect on return on equity. The next finding is that the price earning ratio and return on equity have a positive and significant effect on price to book value, while the debt to equity ratio and dividend payout ratio have a negative and insignificant effect on price to book value. Furthermore, profitability is able to mediate the relationship between financial management decisions and firm value.]]>
<![CDATA[Pengaruh Promosi Dan Kualitas Produk Terhadap Keputusan Pembelian Sepatu Merek Converse ]]>
<![CDATA[Rini Astuti]]>;
<![CDATA[Isna Ardila]]>;
<![CDATA[Rodhitur Rahman Lubis]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.154
<![CDATA[Promotion and Product Quality are important things that can influence purchasing decisions, the better the quality of the products that are owned and supported by attractive and persuasive promotions, it will be able to provide encouragement to consumers in making purchasing decisions on marketed products. This study aims to determine whether there is an effect of promotion on purchasing decisions, and whether there is an effect of product quality on purchasing decisions and whether there is an effect of promotion and product quality on purchasing decisions for Converse products on UMSU students. The population in this study were all UMSU students. Sampling in this study using the Slovin formula with the results of 100 respondents who became the sample. The data analysis technique used multiple linear regression, classical assumption test, t test, f test, and coefficient of determination. The results of this study indicate that the promotion variable has a significant effect on purchasing decisions, and the variable quality of the product has a significant effect on purchasing decisions. Based on the simultaneous test, promotion variables and product quality have a significant effect on purchasing decisions.]]>
<![CDATA[Pengawasan Pemeliharaan Insfrastruktur Di UPT PUPR Wilayah Manonjaya Kabupaten Tasikmalaya ]]>
<![CDATA[Iim Ibrahim]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.157
<![CDATA[This study used a qualitative descriptive method, data collection was carried out using instruments in the form of observation, interviews, documentation study and literature study. This is often done when the population is small, less than 30 people. The results showed that the supervision of infrastructure maintenance at UPT PUPR in the Manonjaya Region of Tasikmalaya Regency had been carried out well, although there were still a few obstacles due to the feeling of reluctance between leaders and employees where the supervision process had to be improved even better. The paya supervision is carried out in order to improve the infrastructure maintenance system, namely by the direct supervision method carried out at the place of the activity, for example conducting unannounced inspections and examinations. Furthermore, with indirect supervision, namely supervision carried out by conducting monitoring and reviewing of reports from the officials or work units concerned, functional supervisory apparatus, legislative supervision and community supervision.]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan, dan Nilai Perusahaan Terhadap Cash Holding ]]>
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.162
<![CDATA[Cash is a liquid part of current assets to be used in improving company performance, especially earning profits and paying corporate liabilities. The purpose of this research was to examine the influence leverage, firm size, and firm value on cash holding partially and simultaneously. The population of this research was plastics and packaging subsector manufacture companies listed in the Indonesia Stock Exchange in the period of 2014- 2019. The sample of research amount to 5 companies selected by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that leverage and firm value had influence significant on cash holding partially, while firm size had no influence significant on cash holding partially. Finally, leverage, firm size, and firm value had influence significant on cash holding simultaneously. Keywords : Leverage, Firm Size, Firm Value, Cash Holding]]>
<![CDATA[Pengaruh Program Keselamatan Dan Kesehatan Kerja, Beban Kerja Terhadap Kinerja Karyawan Yang Dimediasi oleh Stress-Kerja pada Mitra Pengguna Jasa Layanan Balai Keselamatan dan Kesehatan Kerja Medan ]]>
<![CDATA[Indria Primiaty Diningsih]]>;
<![CDATA[Leylia Khairani]]>;
<![CDATA[Hazmanan Khair]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.163
<![CDATA[This study aims to determine the effect of occupational safety and health programs (K3) and workloads on employee performance mediated by work stress on service user partners of Balai K3 Medan. The research method used is quantitative research, where variables are measured using a likert scale. The number of samples in this study was 70 people who became partners of balai K3 Medan service users. The data collection techniques used in this study are document studies, questionnaires and interviews. Data analysis techniques using Structural Equational Modeling (SEM) using Smart–PLS. The results showed that: (1) The K3 Program negatively and significantly affects employee performance, workload and work stress positively and significantly affect employee performance, (2) the K3 Program has a negative but insignificant effect, and the workload positively and significantly affects employee performance and positively affects work stress, (3) Workload mediated by work stress has a significant effect, and (4) the work stress-mediated K3 Program has no significant effect on employee performance.]]>
<![CDATA[Pengaruh Kompetensi, Motivasi Kerja Dan Lingkungan Kerfja Terhadap Kinerja Guru Sma Negeri 15 Medan ]]>
<![CDATA[rahmah Putri Lubis]]>;
<![CDATA[Fajar Pasaribu]]>;
<![CDATA[Zulaspan Tufty]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.166
<![CDATA[The purpose of this study was to determine the effect of competence, work motivation and work environment on the performance of teachers in SMA Negeri 15 Medan. This study uses a quantitative approach. The study population was all civil servant teachers who worked at SMA Negeri 15 Medan. The research sample was all civil servant teachers who worked in SMA Negeri, amounting to 65 people. 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) competence has a significant positive effect on performance with a value of 0.252 and P-Values of 0.025. (2). Work motivation has a significant positive effect on performance satisfaction with a value of 0.247 and P-values of 0.018. (3). The work environment has a significant positive effect on performance with a value of 0.493 and P-values of 0.000.]]>
<![CDATA[Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Di Mediasi Margin Laba Bersih Pada Perusahaan Manufaktur Sektor Plastik Dan Kemasan ]]>
<![CDATA[Anisa Putri Dz]]>;
<![CDATA[Eka Nurmala Sari]]>;
<![CDATA[Muis Fauzi Rambe]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.167
<![CDATA[This study uses a quantitative associative approach. The population in this study were all plastic and packaging companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sample in this study used a purposive sampling technique, namely 6 companies. Data collection techniques in this study were carried out using documentation techniques. The data used in this research is quantitative data sourced from secondary data. The data analysis technique used is descriptive analysis and path analysis. The results of this study indicate that: (1) Accounts receivable turnover has a negative but insignificant effect on Profitability. (2) Turnover of working capital has a negative but insignificant effect on Profitability. (3) Accounts receivable turnover has a negative but insignificant effect on net profit margin. (4) Working Capital Turnover has a negative and significant effect on the net profit margin (5) The net profit margin has a significant effect on profitability. (6) net profit margin can be an intervening variable between accounts receivable turnover and profitability. (7 net profit margin cannot be an intervening variable between]]>
<![CDATA[Pengaruh Current Ratio, Debt To Equity Ratio Dan Return On Assets Terhadap Price To Book Value Dengan Divident Payout Ratio Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Farmasi ]]>
<![CDATA[Syamsinah Sirait]]>;
<![CDATA[Eka Nurmala Sari]]>;
<![CDATA[Muis Fauzi Rambe]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.168
<![CDATA[The data used in this research is quantitative data sourced from secondary data. Data analysis techniques in this study are using path analysis, classical assumption test, multiple linear regression, t test, F test and coefficient of determination. The results of this study indicate partially that: (1) The current ratio has a negative effect on the dividend payout ratio. (2) Debt to Equity Ratio has a negative effect on the dividend payout ratio. (3) Return On Assets has a negative effect on the dividend payout ratio. (4) Current Ratio has a positive effect on Price to Book Value. (5) Debt to Equity Ratio has a positive effect on Price to Book Value. (6) Return on Assets has a positive effect on Price to Book Value. (7) Dividend Payout Ratio plays a role in mediating Current Ratio to Price to Book Value. (8) Dividend Payout Ratio plays a role in mediating the Debt to Equity Ratio to Price to Book Value. (9) Dividend Payout Ratio plays a role in mediating Return On Assets to Price to Book Value. (10) Dividend Payout Ratio has a positive effect on Price to Book Value.]]>
<![CDATA[Pengaruh Current Ratio, Debt To Equity Ratio Dan Return On Equity Terhadap Price Earning Ratio Dengan Price To Book Value Sebagai Variabel Intervening ]]>
<![CDATA[Putri Ismayana]]>;
<![CDATA[Widia Astuty]]>;
<![CDATA[Muis Fauzi Rambe]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.169
<![CDATA[The purpose of this study was to determine the effect of current ratio, debt to equity ratio and return on equity to price earning ratio with price to book value as an intervening variable in automotive sub-sector companies and components listed on the Indonesia Stock Exchange.. The test using path analysis proves that Price to book value can be a variable that mediates between the variable current ratio to the price earning ratio with a value of -1.278, the price to book value can be a variable that mediates between the variable debt to equity ratio to the price earning ratio with the value - 216.22 and price to book value cannot be the variables that mediate between the variable return on equity to the price earning ratio with a value of -12.847.]]>
<![CDATA[Pengaruh Biaya Produksi Terhadap Laba Bersih Perusahaan Dengan Volume Penjualan Sebagai Variabel Moderating ]]>
<![CDATA[Baihaqi Ammy]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53695/ja.v2i2.170
<![CDATA[This research uses associative and quantitative types. This study uses secondary data collection techniques in the form of corporate financial reports for the period 2016-2019. The population in this study were 21 companies and the samples in this study were 14 companies. The data analysis technique used descriptive statistical testing, multiple linear regression, classical assumption test, hypothesis test, moderation regression analysis, and determination coefficient test. The results of this study indicate that production costs have a positive and significant effect on company net income and sales volume shows a negative and significant effect on company net income, besides that it is also known that sales volume does not moderate the effect of production costs on company net income. Keywords: Current ratio, Debt to equity ratio, Return on equity, Price to book value.]]>
