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m. firza alpi
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INDONESIA
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Published by Centre For Research and Development Indonesia
ISSN : -     EISSN : 2723665X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 2 (2023): April 2023" : 15 Documents clear
Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba Dengan Eksekutif Wanita Sebagai Variabel Moderasi Eny Purwaningsih; Melinda Mayangsari
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

and female executives on earnings management either partially or simultaneously in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal research. The sample in this study is the food and beverage sub-sector at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 10 companies that meet the criteria of the research sample, so the sample is 50 financial statements. The results showed that there was a simultaneous influence of profitability (NPM) and leverage (DER) variables on earnings management which was moderated by female executives (EW). The results show that partially there is an effect of the profitability variable (NPM) having a negative effect on earnings management and female executives (EW) can weaken the influence of profitability (NPM) on earnings management, while the leverage variable (DER) has no effect on earnings management and executives women cannot moderate the effect of leverage (DER) on earnings management.
Pengakuan Dan Pengukuran Pendapatan Berdasarkan Psak No 23 Ella Zefriani Lisna; Liza Widya Hasyim
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

Therefore, researchers are interested in conducting research that discusses "Accounting Treatment of Income in Travel Companies in Medan City Based on PSAK No. 23". This research was conducted with the aim of determining whether the method of recognition and measurement of income has been applied based on PSAK No. 23 by PT Sarena Wisata Tour & Travel Medan. To answer this question, this research is directed to research with a descriptive and comparative approach. Meanwhile, the data needed in this study is traced through primary data through interview techniques and secondary data that have been collected and processed by the company, for example income statements, official documents available at the company, related books and literature such as sales reports, and others. The results of the research that the author has obtained at PT Sarena Wisata Tour & Travel Medan, namely that basically its application has not been fully in accordance with generally accepted accounting standards.
Faktor- Faktor Yang Mempengaruhi Kinerja Pegawai Di Kantor Dinas Lingkungan Hidup Daerah Tapanuli Selatan Putri Bunga Meiliana; Ella Zefriani Lisna; Rizki Pratiwi Harahap
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

The type of research used in this study is a type of quantitative research using multiple regression analysis. The data collection technique used a questionnaire with a total of 48 employees with a saturated sampling technique formula. Data processing was carried out using SPSS Version 23. The data analysis tools used were validity tests to see whether the data was valid or not, reliability tests, normality tests to see whether the data were normally distributed, multicollinearity tests, heteroscedasticity tests, multiple regression tests, coefficient of determination tests, partial test (t test) and simultaneous test (f test). The results of the study with partial tests show that there is an influence of motivation on employee performance as evidenced by the tcount > t table test of 2.756 (2.756 > 2.014) and there is an influence of the work environment on employee performance as evidenced by the tcount > t table test of 7.480 (7.480 > 2.014).
Pendekatan Maqashid Syariah Indeks (Msi) Terhadap Kinerja Bank Syariah Mandiri Di Indonesia Nurhalimah Lubis; Rizki Pratiwi Harahap; Syarifah Isnaini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

theory put forward by Mustafa Omar Mohammed which explains the concept of maqashid shari'ah by dividing it into three main objectives, namely: tahzib al-fard (educating individuals), iqamah al-adl (enforcing justice), and jalb al-maslahah (maintaining benefit). This type of research is a qualitative research with a descriptive approach. The data used in this study is secondary data from the 2018 - 2020 annual report obtained from the official website of Bank Syariah Mandiri during the research period. The data collection used is a documentation technique in the annual report financial reports published by the OJK. The data is obtained and processed by reviewing report data, calculating and interpreting it. Based on the calculation results, it is known that in 2019 financial performance based on the sharia maqashid index achieved the highest achievement at Bank Syariah Mandiri with a sharia maqashid index of 2.27 and in 2018 and 2020 the lowest achievement was at Bank Syariah Mandiri with a sharia maqashid index of 0. 09.
Peranan Bank Syariah Dalam Meningkatkan Pendapatan Umkm Pada Pedagang Pasar Sibolga Nauli Syarifah Isnaini; Rizki Pratiwi Harahap
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

This theory can be the basis or reference in conducting this research. This type of research is research conducted with descriptive qualitative methods. The data collection tools used were observation, interviews, and documentation, while data processing techniques and data analysis were carried out by means of qualitative case studies at Bank Syariah Indonesia KC Sibolga. The results of this study indicate that Islamic banks play a role in increasing MSME income, which can be seen from business development, increased income, increased sales volume, and the addition of new employees to their businesses after financing at BSI KC Sibolga bank. The role of the BSI KC Sibolga bank is by providing business capital financing, as well as facilitating and facilitating MSMEs in obtaining financing. Efforts made by Islamic banks in boosting MSME actors are by providing KUR type financing.
Pengaruh Human Relation Islami Terhadap Kepuasan Kerja Pada Hotel Natama Umar Ma’ruf Manik; maya sari
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

The goal of Islamic human relations on job satisfaction at hotels is to create a balanced and harmonious work environment for hotel employees. This can be achieved by implementing Islamic values in human resource management practices, such as fairness, equality and mutual respect. This study uses a quantitative approach. The population and sample are 40 respondents, namely the employees of Hotel Natama Padangsidempuan. The data source used in this research is primary data obtained by distributing questionnaires to respondents. Data analysis techniques in this study were data quality testing, classic assumption testing, multiple linear regression analysis and hypothesis testing using SPSS software version 25. The results of this study indicated that Islamic human relations had an effect on Islamic job satisfaction. From the results of the Islamic human relations analysis test, it has a positive effect on Islamic job satisfaction. This is evidenced by the results obtained based on hypothesis testing, and a significance value of 64.3% and the remaining 35.7% is influenced by other variables not examined in this study .
Pengaruh Brand Image Terhadap Keputusan Pembelian Produk Rabbani Pada Toko Salamah Bayu Arnanda; Uswah Hasanah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this study was to examine the effect of brand image on purchasing decisions for rabbani products at salamah stores. The method used is a quantitative method using a sample of 30 and data collection techniques in this study using literature studies and questionnaires. Data analysis techniques used validity test, simple linear regression test, and hypothesis. The prerequisite test in this study uses the classical assumption test. The results of the study prove that the tcount value is 2.961> ttable 1.697 with a significance level of 0.006, which means that the hypothesis in this study accepts Ha and rejects H0. The conclusion of this study is that brand image has a significant positive effect on purchasing decisions for rabbani products at salamah stores by 23.8%..
Pengaruh Dewan Direksi, Dewan Komisaris Dan Komite Audit Terhadap Kebijakan Hutang Wulan Novianti; Eny Purwaningsih
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

This study aims to determine the effect of the board of directors, board of commissioners and audit committee on debt policy. As well as the size of the board of directors, board of commissioners and audit committee on debt policy obtained from financial statement data listed on the Indonesian stock exchange for the 2018-2020 period. This study uses a type of causal observation that functions to identify cause and effect between two or more variables. The sample in this study is the food and beverage sub-sector industry listed on the IDX during the period 2018-2020 using the purposive sampling method. There are 13 companies listed on the Indonesia Stock Exchange in accordance with the provisions or criteria of the research sample where the sample is 39 financial statements. The research method uses multiple regression analysis. The results of this study show that there is a simultaneous influence of the board of directors, board of commissioners, and audit committee on debt policy, the results also show that there is a partial influence of the board of directors that has no effect on debt policy, the board of commissioners and the committee audit have negative effect on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN TAMU DALAM PEMILIHAN HOTEL SYARIAH PADA HOTEL NATAMA SYARIAH Reza Syahputra Ginting; Alfi Amalia
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

This study uses a quantitative approach. The population is 2,123 customers or guests of the 2021 Natama Syariah hotel and the sample used is 95 respondents, namely customers or guests of the Padangsidempuan Natama Syariah hotel. The data source used in this study is primary data obtained by distributing questionnaires to respondents. Data analysis techniques in this study were data quality tests, classic assumption tests, multiple linear regression analysis and hypothesis testing which was carried out using SPSS version 25 software. The results of location research and the application of Islamic ethics influenced the choice of sharia hotels at Hotel Natama Syariah Padang Sidempuan . With good service quality, easy-to-reach and strategic location with city facilities, customers will increase at the hotel. Facilities and prices do not affect the selection of sharia hotels at Hotel Natama Syariah Padang Sidempuan. So that the price strategy in competition does not affect the selection of sharia hotels and good facilities do not necessarily attract interest in choosing these sharia hotels. The factors in choosing a sharia hotel (quality of service, facilities, location, price and application of Islamic ethics) have a joint effect on the choice of Hotel Natama Syariah Padang Sidempuan.
Pemanfaatan Aplikasi Google Family Sebagai Alat Pengawasan Penggunaan Smartphone Android Bagi Anak Di Desa Muliorejo Kecamatan Sunggal Kabupaten Deli Serdang Seprida Hanum Harahap; Nadia Ika Purnama
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

information and communication technology has developed rapidly so that it becomes a necessity for anyone and even in professionalism, work is required to use information technology devices. Information technology devices in question include smartphones, laptops, smartwatches and so on. In line with that, data communication such as the internet, which is part of the device, is a primary need so that individuals can communicate without distance and time limitations. Google, as the largest company engaged in information technology, especially software development, develops special services to help children use smartphones safely and more purposefully, namely Google Family Link. Parents play an active role in controlling the use of their children's smartphone devices even though they cannot accompany them all the time. Muliorejo Village, Sunggal District, Deli Serdang Regency, through the PKK Team, as monitored by the author, saw the condition of children using smartphones without any restrictions, especially outside of school. Even outside of school hours until late at night, children are still found using these devices to play games outside of learning content.

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