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
201 Documents
<![CDATA[Peran Lembaga Keuangan Mikro Syariah dalam Pemberdayaan UMKM ]]>
<![CDATA[Rahmad Bahagia]]>;
<![CDATA[Ridwan Ridwan]]>
<![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.v3i1.582
<![CDATA[ starting in early 2020, the world is shocked by the COVID-19 pandemic which has made the economy unstable again. This economic instability has an impact on all economic activities and business actors, including the MSME sector. The MSME sector began to experience anxiety in the middle of 2020. This anxiety was overcome by the existence of Islamic financial institutions that provided financial assistance programs with profit sharing that did not burden MSME actors. This study was conducted to see what the role of Islamic financial institutions in empowering MSMEs is. This research is a qualitative descriptive research that explains phenomena and data and previous research, then draws conclusions from the existing problems. The purpose of research using this method is to describe the problem taken more accurately and clearly based on the facts. Data collection is secondary data with journals, news, and government announcements which are analyzed and explained in the discussion. The results of the study explain that Islamic financial institutions are very helpful for MSMEs in obtaining funds for their operational activities through the KUR (People's Business Credit) program. Through Islamic financial institutions, MSMEs are also greatly helped by a profit-sharing system that does not burden business actors.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Loan To Asset Ratio Dan Beban Operasional Pendapatan Opersional (Bopo) Terhadap Tax Avoidance (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2017-2020) ]]>
<![CDATA[Rudy Anggriawan]]>;
<![CDATA[Vivian Wijaya]]>;
<![CDATA[Willie Anderson]]>;
<![CDATA[Jessi Charina Sembiring]]>
<![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.v3i1.583
<![CDATA[ The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 13 banking companies listed on the Indonesia Stock Exchange in 2017-2020. The results show that return on assets, debt to equity ratio, loan to asset ratio, and operating expenses and operating income have a simultaneous and significant effect on the effective tax rate (Studies on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Return to assets has a partial and significant effect on the effective tax rate (Studies on banking companies listed on the IDX in 2017-2020). Debt to equity ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020). The loan to asset ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Operating expenses and operating income have no effect and are not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020)..]]>
<![CDATA[Peningkatan Kualitas Kerja Pegawai Melalui Budaya Organisasi Di Lingkungan Universitas Pembangunan Pancabudi Medan ]]>
<![CDATA[Hasrul Azwar Hasibuan]]>
<![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.v3i1.599
<![CDATA[The purpose of implementing the activities of the Universitas Pembangunan Pancabudi Medan so far has been to implement an organizational culture in accordance with the university's vision and mission that can be implemented by seven basic values. The current conditions are still uneven socialization and employee understanding of the organizational culture that is applied. The results of the implementation of community service applied to employees of the Pancabudi Development University Medan show that the employees' understanding of organizational culture has been implemented which can improve the quality of their work by giving members an organizational identity, making the organization recognized as an innovative organization by developing new products. Organizational identity shows characteristics that distinguish it from other organizations that have different characteristics. Facilitating collective commitment, the organization is able to make its work proud to be a part of itself. Organizational members have a shared commitment to organizational norms that need to be followed and shared goals that need to be achieved.]]>
<![CDATA[Literasi Pengelolaan Dan Keuangan Usaha Desa Lolomoyo Tuhemberua Kecamatan Gunungsitoli Barat Kota Gunungsitoli ]]>
<![CDATA[Dian Septiana Sari]]>
<![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.v3i1.600
<![CDATA[The aim of this service is to increase public understanding and knowledge in carrying out business development literacy and financial planning. Then it is also hoped that the community will be able to optimize business opportunities properly so that business needs are fulfilled and family welfare is achieved. Lolomoyo Tuhemberua Village, located in Nias Regency, is a village located in a tourism area with 80% of the people working as farmers and business actors. The low level of welfare is mainly due to low income and poor consumption patterns. The plan for this service activity will be carried out for 2 days starting from field observations to counseling with the theme of efforts to improve understanding of financial planning properly and correctly. business and financial management properly and correctly, for example: 1) calculating the cost of goods sold, 2) recording/booking every transaction; 3) make simple financial reports (manual recording); and 4) implementing very practical financial software.]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Semangat Kerja Terhadap Kinerja Karyawan Pada PT. Nusantara Abadi Kreasi ]]>
<![CDATA[Surya Asih]]>
<![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.v3i1.605
<![CDATA[The purpose of this study was to determine whether a work environment and working spirit together influence the performance of employee at PT Nusantara Abadi Kreasi. Data collection techniques in this study was a questionnaire (Questionnaire), study of documents and interviews (Inteview). While the data analysis techniques used are validity, reliability test, the classical assumption test, multiple linear regression, F test and t test. Results of this study demonstrate that the variable working environment and working spirit partially significant effect on labor productivity at PT Nusantara Abadi Kreasi. Based on the results of the F test can be proved that the work environment and working spirit positive and significant impact on performance of employees at PT Nusantara Abadi Kreasi.]]>
<![CDATA[Pendampingan Dan Pelatihan Komunikasi Hubungan Pelanggan Untuk Menciptakan Loyalitas Wisatawan Desa Gada Kecamatan Gunungsitoli Barat Kota Gunungsitoli ]]>
<![CDATA[Dian Septiana Sari]]>
<![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.v2i3.606
<![CDATA[The goal to be achieved from this service is to increase public understanding and knowledge in implementing Customer Relations Communication and Customer Loyalty. Then it is also hoped that the community will be able to optimize tourist visitors in Gada village. This service activity plan will be carried out for 2 days starting from field observations to counseling with the theme of efforts to improve understanding of Customer Relationship Communication and Customer Loyalty properly and correctly. The implementation method uses lectures, discussions and questions and answers. The result of this service is that after mentoring activities are carried out in the village community, the members understand and are able to implement Customer Relations and Customer Loyalty Communication in a Specific, measurable, achievable, realistic or reasonable manner, not a fantasy that cannot be realized and has a target time achievement. Service partners can also optimize customer communication techniques properly so as to create opportunities to increase tourist loyalty]]>
<![CDATA[Pengaruh Lingkungan Kerja Dan Semangat Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Abs Raya Rubber Works ]]>
<![CDATA[Febrilian Lestario]]>
<![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.v3i1.607
<![CDATA[The purpose of this study was to determine whether a work environment and working spirit together influence the performance of employee at PT ABS Raya Rubber Works. Data collection techniques in this study was a questionnaire (Questionnaire), study of documents and interviews (Inteview). While the data analysis techniques used are validity, reliability test, the classical assumption test, multiple linear regression, F test and t test. Results of this study demonstrate that the variable working environment and working spirit partially significant effect on labor productivity at PT ABS Raya Rubber Works. Based on the results of the F test can be proved that the work environment and working spirit positive and significant impact on performance of employees at PT ABS Raya Rubber Works.]]>
<![CDATA[Analisis Manajemen Pengelolaan Barang Milik Daerah Pada Pemerintah Daerah Kabupatenaceh Tenggara( Studi Kasus Pada Dpkkd Kabupaten Aceh Tenggara) ]]>
<![CDATA[sabitah sabitah]]>
<![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.v3i2.613
<![CDATA[This study aims to determine the Management of Regional Property Management (BMD). The subject of this research is the Regional Financial and Wealth Management Office of Southeast Aceh Regency, while the object of research is fixed and non-permanent assets. This study uses a qualitative descriptive method, with the method of observation and literature. Regarding the Management of Regional Property Management in Southeast Aceh Regency. Based on preliminary research, Southeast Aceh Regency has been guided by the Regulation of the Minister of Home Affairs (Pemdagri) Number 13 of 2006 concerning Guidelines for Regional Financial Management. In the management of Regional Property, the constraint is the professionalism of human resources]]>
<![CDATA[Pentingnya Komitmen Organisasi Dan Teknologi Informasi Dalam Upaya Menunjang Strategi Peningkatan Kinerja Karyawan Pada PT. Eriadi Fatkhur Rokhman Kantor Jasa Akuntan Medan ]]>
<![CDATA[Chessara Addina]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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<![CDATA[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. ]]>
<![CDATA[Analisis Strategi Pemasaran PT Indra Langgeng Jaya ]]>
<![CDATA[Ustraliw Nur Kurnia Esa]]>;
<![CDATA[Abdurahman Faris Indriya Himawan]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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<![CDATA[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.]]>
