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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201 Documents
<![CDATA[Analisis Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan Psak No. 45 Pada Yayasan Pembangunan Dan Pendidikan Jihadul Ilmi Medan ]]>
<![CDATA[Tanti Rahayu]]>;
<![CDATA[Alistraja Dison Silalahi]]>;
<![CDATA[Debbi Chyntia Ovami]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v2i3.525
<![CDATA[The purpose of this study was to determine the suitability of PSAK No. 45 concerning the Financial Reporting of Non-Profit Organizations and the financial reports of the Jihadul Ilmi Education and Development Foundation. The background of this research is the existence of PSAK No. 45 issued by the Indonesian Institute of Accountants (IAI) as a reference in preparing financial reports for non-profit organizations. Conducted at the Jihadul Ilmi Education and Development Foundation where this foundation is a waqf foundation that manages an Islamic college. This research is descriptive qualitative where the data collection technique is by conducting observations, interviews and documentation. The data analysis technique in this research is qualitative analysis. The results of the analysis show that the financial statements of the Jihadul Ilmi Development and Education Foundation have not fully implemented PSAK 45 because the components of the financial statements as outlined in PSAK 45 should consist of activity reports, reports on changes in financial position, cash flow statements and notes on financial statements but the foundation only has 3 components, namely activity reports, statements of changes in financial position and cash flow statements. Notes on financial statements are not made..]]>
<![CDATA[Analisis Anggaran Biaya Operasional Sebagai Alat Pengawasan Pada Pt Akses Lintas Nusantara Branch Office Binjai - Langkat ]]>
<![CDATA[Maf’ul Taufiq]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v2i3.540
<![CDATA[The purpose of this study was to determine and analyze whether the operational cost budget has functioned as a monitoring tool at PT. Access Lintas Nusantara Branch Office Binjai - Langkat. 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 operating cost budget analysis as a company monitoring tool. The data analysis technique uses a descriptive method of accounting approach. Based on the results of data analysis and discussion, it can be seen that the supervision of the operating cost budget applied by PT. Access Lintas Nusantara Branch Office Binjai - Langkat has functioned well in carrying out operational activities. Supervision of the operating cost budget has been carried out by each sector in the company and a proposed operating cost budget for the sector is based on a 1 (one) year work plan which is then submitted to the head of finance at the end of September before the end of the current budget year. The company has not reached the budget target that was prepared due to deviations between the prepared budget and its realization. ]]>
<![CDATA[Analisis Sistem Persediaan Pada CV Tanaka Service ]]>
<![CDATA[Ita Mustika]]>;
<![CDATA[Defri Defri]]>;
<![CDATA[Tiara Novia Piska]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.543
<![CDATA[This study aims to determine whether the implementation of inventory systems and procedures applied to CV. Tanaka Service is in accordance with the objectives of internal control. To obtain the necessary data, the authors use data collection tools in the form of interviews and decisions. The data analysis method used is descriptive qualitative data From the results of the research, it can be concluded that the existing system in CV. Tanakan Service has not been carried out effectively. This can be seen from the company does not have its own internal control system and does not have adequate storage space, there is a lot of damage and expired goods in the warehouse, so there is a stock opname policy in maintaining the availability of merchandise inventory but is supported by the use of stock cards as a basis for inventory control. merchandise. And the implementation of information and communication as well as monitoring is dominated only by the director. ]]>
<![CDATA[Analisis Perputaran Piutang Pada Perusahaan Besi dan Stainless PT. XYZ ]]>
<![CDATA[Amilia Fajrin]]>;
<![CDATA[Anita Handayani]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.546
<![CDATA[Credit sales can cause arrears in payment of goods made by some customers who buy iron and stainless at PT. XYZ is like a contractor company, both small and large scale. This study aims to analyze the receivables turnover at PT. XYZ using a qualitative descriptive method. The results showed that the total receivables turnover for eleven months (8.42/11) was 0.76 times. Accounts receivable turnover that occurs from January 2021 to November 2021 is 0.76, so it can prove that the turnover made by PT. XYZ is quite good. In the period of collection of receivables which is also influenced by the level of receivables turnover of PT. XYZ also fluctuated, where the longest and most detrimental period was in May with 180 days. For this reason, it is expected that PT. XYZ can further optimize and maintain the performance of each division related to the existing credit sales system, especially the collection division, so that there is no significant decline in receivable turnover results.]]>
<![CDATA[Pengaruh Kepemimpinan Motivasi Kerja dan Kedisiplinan Terhadap Kinerja Karyawan Perumda Bpr Bank Gresik ]]>
<![CDATA[Nur Anita Indahwati]]>;
<![CDATA[Maulidiyah Amalina Rizqi]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.548
<![CDATA[This study is motivated by the importance of the talent that must be owned From the company. The survival of a company depends on quality and talent. Employee performance. The purpose of this study is Leadership, motivation, and discipline regarding employee performance at PERUMDA BPR Bank Gresik? This study uses a quantitative approach. The population of this study was all PERUMDA BPR Bank Gresik employees, 52 respondents. Data collection The method used is a questionnaire (questionnaire). The data was retrieved using some Linear regression analysis, first instrument test and classic acceptance test Achieved. The results of this study show that leadership, motivation, and discipline are one. It has a significant positive effect on employee performance. The results of this survey are as follows: Further investigation is being considered by including variables other than those that already exist. In this study.]]>
<![CDATA[Analisis Penyelesaian Kredit Bermasalah Pada Perumda. Bpr Bank Gresik ]]>
<![CDATA[Viqka Anggraeni]]>;
<![CDATA[Anita Handayani]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.550
<![CDATA[The purpose of this study is to broaden the understanding of lending, especially from the point of view of the problems of the loan settlement procedure carried out by PERUMDA BPR Bank Gresik. When analyzing the data, the authors use the method of qualitative analysis, systematically separating data from the obtained facts, which are then linked to the bad debt settlement procedure at PERUMDA BPR Bank Gresik. The results of this study point to the causes of troubled debts caused by the internal factors of the bank and the factors of influence of the external (client). If the bank is less meticulous when analyzing the possibility of obtaining a loan. If the client does not deserve a loan, but due to a careless or incorrect assessment of the client deserves a loan. and from an ektern (client) that the availability of credit to the consumer due to the economic downturn, which the buyer received, was used to develop the business, and the business was terminated. Bad debt recovery is performed PERUMDABPR Bank Gresik refers to the process of rescheduling or rescheduling, restructuring, or restructuring loans in the form of restructuring conditions and back readjustments.]]>
<![CDATA[Analisis Peningkatan Kontrol Inventaris Kantor PT. Berkah Multi Cargo Melalui Strategi Business Process Mapping ]]>
<![CDATA[Oktafiyan Dwi Saputra]]>;
<![CDATA[Abdurrahman Faris Indriya Himawan]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.551
<![CDATA[Inventory data processing at the operational office of PT. BMC Logistics is still experiencing many problems because the process is still done manually, so it is not efficient and inventory control is difficult to do. This study aims to analyze how the Business Process Mapping contained in the company. The method used is using Business Process Mapping Notation and involves a qualitative method with a descriptive approach and data collection is done by direct observation and interviews. Informants were determined by purposive sampling. The results of the research will be the main design for office inventory management information system implementation that will soon be applied.]]>
<![CDATA[Analisis Pengaruh Motivasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT Kurnia Putra Mandiri Medan ]]>
<![CDATA[Dennis Widjaja]]>;
<![CDATA[Martinus Tjendana]]>;
<![CDATA[Anton Ng]]>;
<![CDATA[Rezeki Ongsa]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.563
<![CDATA[ The population in this study were employees of PT. Kurnia Putra Mandiri Medan, totaling 65 people. All members of the population are used as a unit of analysis or population research. And the results of this study indicate that Motivation (X1) has a positive and significant effect on Employee Work Performance (Y), this is evident from the results obtained that the t-count value for the X1 variable (Motivation) is 6.520 while the t-table is 0.678. So 6.520 > 0.678, because t-count is greater than t-table, then H0 is rejected and H1 is accepted and it can be concluded that Motivation (X1) has an influence on Employee Performance. Job Satisfaction (X2) has a positive and significant effect on Employee Work Performance (Y), this is evident from the results obtained that the t-count value for the X2 variable (Job Satisfaction) is 2.401 while the t-table is 0.993. So 2.401 > 0.993, because t-count is greater than t-table, then H0 is rejected and H2 is accepted and it can be concluded that Job Satisfaction (X2) has an influence on Employee Performance (Y). Meanwhile, the variables Motivation (X1) and Job Satisfaction (X2) have a positive and significant effect together on Employee Work Performance (Y).]]>
<![CDATA[Pengaruh Harga Kelengkapan Produk Dan Lokasi Terhadap Kepuasan Konsumen Di 212 Mart ]]>
<![CDATA[Nadia Ika Purnama]]>;
<![CDATA[Mhd. Fauzan Habibi Nasution]]>;
<![CDATA[Rini Astuti]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.564
<![CDATA[This study aims to find out the influence of price, completeness of products, and location on customer satisfaction in 212 marts, to know the influence of prices on consumer satisfaction in 212 marts, to know the effect of product completeness on customer satisfaction in 212 marts, and to know the influence of location on customer satisfaction in 212 marts. The population in the study was all customers who shopped at 212 marts as many as 96 respondents. Data is collected through the dissemination of questions to respondents. The approach of this study is associative with multiple linear regression analysis tools, testing is conducted with classical assumption tests and hypotheses. The results of the discussion are known to have a significant and positive relationship of prices to consumer satisfaction in 212 marts. Product completeness has a significant and positive effect on customer satisfaction at 212 marts. Location has a significant and positive effect on customer satisfaction at 212 marts.]]>
<![CDATA[Pengaruh Kualitas Layanan Inovasi Layanan Dan Nilai Pelanggan Terhadap Kepuasan Pelanggan Pada Travel Dulin Diluk ]]>
<![CDATA[Ordy Valentino]]>;
<![CDATA[Moh Agung Surianto]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v3i1.573
<![CDATA[This study aims to examine examine effect of service quality, service innovation, and customer value on travel dulin diluk. The information obtained from the results of this study can be used as input for further researchers and Travel Dulin Diluk. The population used for this study were all Dulin Diluk Travel customers, with a sampling technique using purposive sampling obtained a sample of 150 customers. The technique of distributing questionnaires is by distributing questionnaires through google forms to customers. The analytical model used in this study is a multiple linear regression analysis model. To determine the significance of the research variables partially to the customer, the t-test technique was used, using a significance level of 5% or 0.05. The results show that service quality has a positive and significant effect on customer satisfaction with a significance of 0.000 < 0.05, the service innovation variable has a positive and significant effect on customer satisfaction with a significance of 0.004 < 0.05 and the customer value variable has a positive and significant effect on customer satisfaction with a significance 0.006< 0.05. So the conclusion in this study is that service quality, service innovation, and customer value partially affect Dulin Diluk Travel customers]]>
