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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Pentingnya Komitmen Organisasi Dan Teknologi Informasi Dalam Upaya Menunjang Strategi Peningkatan Kinerja Karyawan Pada PT. Eriadi Fatkhur Rokhman Kantor Jasa Akuntan Medan
Chessara Addina;
Juliana Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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The success of a company really depends on organizational commitment that involves leaders to guide and build team work, in terms of modernizing the way of working, expanding new partners, adapting to the digitalization era and maintaining integrity. The rapid progress and sophistication of the use of information technology as a factor affecting employee performance as ownership of access and networking because technology is a necessity, technology makes it easier, technology protects and technology is a selling point. Employee performance is one of the company's most important vital assets because its role in strategy implementation is very important, namely as the implementing subject of organizational strategy. This study has a purpose, namely to find out how the relationship between organizational commitment and information technology in an effort to support the strategy of improving employee performance at PT. Eriadi Fatkhur Rokhman Medan Accountant Services Office. This study uses a qualitative descriptive research method.
Analisis Strategi Pemasaran PT Indra Langgeng Jaya
Ustraliw Nur Kurnia Esa;
Abdurahman Faris Indriya Himawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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The company's growth is currently experiencing an increase in the fields of services, industry, and trade. Competition within the company cannot be avoided by all companies that move in accordance with the aim of continuing to live and develop. Basically, marketing strategy provides direction in relation to variables such as market segmentation, identification of target markets, positioning of marketing mix elements, and marketing mix costs. PT. Indra Langgeng Jaya is a private company engaged in loading and unloading services. The company is fully managed by professional experts in the service sector. PT. Indra Langgeng Jaya is based in Gresik, East Java. This study uses a qualitative descriptive research method with data collection from observations and interviews with informants from the management of PT. Indra Langgeng Jaya. In the past 4 years, the company has experienced a decline in loading and unloading activities, because many competitors have cooperated with PT. Wilmar Nabati Indonesia. Company management must have a marketing strategy to increase loading and unloading activities by promoting employees and social media websites supported by good facilities and services for customers.
Analisis Kualitas Media Promosi Terhadap Perkembangan Produk Tabungan Kotak Di Perumda BPR Bank Gresik
Yusfifa Nanda Maulida Pradana;
Sukaris Sukaris
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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Banks can be said to be the blood of a country's economy. Banks are part of the financial system and payment system of a country, even in the current era of globalization, banks are also part of the world's financial and payment systems. The bank has obtained a license to stand and operate from the monetary authority of a country, then the bank becomes the property of the public. The research method used by researchers in this study is a descriptive qualitative method approach. Researchers have data from informants / resource persons by conducting direct interviews with the management of Perumda BPR Bank Gresik. From the results of these interviews, it shows that the savings box customers from month to month have increased. This shows that the promotional media carried out by Perumda BPR Bank Gresik was successful by acquiring more and more customers from month to month as long as this savings box was introduced to the public.
Analisis Kekosongan Jabatan Guna Mengoptimalkan Kinerja Karyawan Perumda Bank Gresik
M Alifudin Al Islami;
Moh Agung Surianto
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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In a company, the level of success can be seen by several factors, one of which is the performance of employees who are able to make the company successful. However, if the employee's performance is disrupted such as a vacancy in a company, it will not be optimal in the success of the company. The problem that occurs in Perumda Bank Gresik is that there is a vacancy that makes the company's performance not run well. The research setting in this study is Perumda Bank Gresik which is a company owned by the Gresik Regency government which is engaged in financial institutions (Banking). Jl. Basuki Rahmat No.18, Bedilan, Kebungson, Kec. Gresik, Gresik Regency, East Java 61114 / (031) 3988875. The research method used by the author in compiling this final project is descriptive method. The results of this study are important to fill vacancies in a company, especially Perumda Bank Gresik, because this will affect the performance of employees and companies that make the company successful or not in achieving its vision and mission.
Analisis Sistem Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada Koperasi Unit Desa Rahmat Tani (RATA)
M P A. Rozak Barus;
Kamilah kamilah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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The results of this study are (1). The Internal Control System in the Rahmat Tani Village Unit Cooperative (RATA) has been carried out quite well, because almost all activities are in accordance with the main elements of the internal control system described. However, there are several elements that still need to be improved. (2) The internal control components in the Rahmat Tani Village Unit Cooperative (KUD) (RATA) are good. And in accordance with the COSO (The Committee Of Sponsoring Organizations) guidelines. (3). The cash receipt and disbursement system in the Rahmat Tani Village Unit Cooperative (RATA) is quite organized because the procedures and steps in it are reliable. This also applies to each unit business in the Village Unit Cooperative (KUD) Rahmat Tani.
Efektivitas Pengendalian Biaya Operasional Pada PT. Berkat Jaya Pangestu Medan
Rahmad Gusrifa
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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The purpose of this study was to determine whether the control carried out at PT. Thanks to Jaya Pangestu Medan, it has been effective in using operational costs and what factors cause deviations in the operational cost budget. In this study using a descriptive research approach, namely a study to compile, classify, interpret and interpret data so as to provide an overview of the problem of analyzing the effectiveness of operational cost control. The data analysis technique used a descriptive accounting approach. Based on the results of data analysis and discussion, it can be seen that the effectiveness of operational cost control applied by PT. Thanks to Jaya Pangestu, Medan was running less effectively. Operational cost control by every field in the company has not been in accordance with the company's target where there is a deviation from the operational cost with the budgeted exceeding the company standard of 5%. The factors that cause high operational costs are the increase in the company's operational activities including employee costs, general costs, marketing costs, HR development costs, interest costs and other funds and depreciation costs.
Reaksi Pasar Modal Dalam Menilai Stock Split Perusahaan Di Bursa Efek Indonesia
irawan irawan;
Ari Irawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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The purpose of this study is to prove the absence of market reaction as a result of stock splits. The population used for this study is a company that conducts a stock split policy registered with the IDX in the period 2019-2020 as many as 15 companies. Data analysis techniques using comparative study with pired sample t-test analysis. The results of the study proved that there was no significant difference in closing prices before and after the publication of stock split. The results of subsequent research proved there was a significant difference in Trading Volume Activity before and after the stock split. The implications of the results of this study show that companies that do stock splits can cause market reactions to increasing trading volume activity in the capital market as a signal that the stock split event is a policy that is awaited by the market so that the reaction is quite large for investors. This result is in accordance with the trading range theory which states that stock split events will cause increased trading volume or increased liquidity due to prices that are more attractive to investors.
Pengaruh Return On Asset (Roa) Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Pertambanganbatubara Yang Terdaftar Di Bursa Efek Indonesia
Rezki Zurriah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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This study aims to determine the effect of Return On Assets (ROA) and sales growth on firm value in coal mining companies listed on the Indonesia Stock Exchange. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 14 coal mining companies listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 70 observational data for 5 years of observation. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that Return on Assets (ROA) has an effect and is significant on firm value. Sales growth has no effect and is not significant to firm value. Then Return On Assets (ROA) and sales growth affect the firm value simultaneously.
Analisa Kesiapan Usaha Mikro Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan dan Penerapan SAK EMKM Pada Laporan Keuangan UMKM. (Studi Kasus Pada UMKM Laundry Box di Kota Batam)
Ita Mustika;
Ferdila Ferdila
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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The data sources used are primary data in the form of interviews and documentation of transaction evidence. The results of the study based on the indicators made showed that the Laundry Box SMEs did not implement SAK EMKM in their financial statements for several reasons, namely they did not know about SAK EMKM because they had never received socialization from any party, then in the recording process it was still based on cash and human resources, namely officers the accounting department who understands the preparation of financial statements but is not sufficient to prepare financial statements in accordance with SAK. However, in terms of implementing the business entity concept, Laundry Box has implemented this SAK EMKM. HR accounting department has made two types of financial reports, namely balance sheets and profit and loss and carried out the procedures for recording transactions and the stages of preparing financial statements, although the process did not meet financial accounting standards. Furthermore, this research also produces financial reports that are in accordance with EMKM financial accounting standards.
Pengaruh Kondisi Keuangan, Struktur Modal, Ukuran Perusahaan Dan Modal Kerja Terhadap Profitabilitas Pada Perusahaan Financial Di Bei Periode 2016 – 2019
Jeselin Jeselin;
Elly Tashia;
Wenny Anggeresia Ginting
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute
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Analyze the influence of financial conditions, capital structure, firm size and working capital onProfitability of Financial Companies on the IDX for the 2016 – 2019 period. The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 46 financial companies on the Indonesia Stock Exchange for the period 2016 – 2019. The results show the debt to equity ratio, current ratio, ln total assets, and working capital have a simultaneous and significant effect on return on assets in financial companies. on the IDX for the period 2016 – 2019. Debt to equity ratio has an effect and partially significant to the return on assets of financial companies on the IDX for the 2016 – 2019 period. The current ratio has a partial and significant effect on the return on assets of financial companies on the IDX for the 2016 – 2019 period. Ln total assets have a partial and significant effect on the return on assets in Financial Companies on the IDX for the 2016 – 2019 period. Working capital has a partial and significant effect on the return on assets of Financial Companies on the IDX for the 2016 – 2019