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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 201 Documents
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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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Abstract

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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Abstract

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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Abstract

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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Abstract

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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Abstract

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.
Determinan Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Parlindungan Parlindungan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

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Abstract

This study aims to determine the effect of Return on Assets on stock returns in food and beverage companies on the Indonesia Stock Exchange. To determine the effect of Return On Equity on Stock Returns in food and beverage companies on the Indonesia Stock Exchange. and beverages on the Indonesia Stock Exchange. This research approach uses an associative quantitative approach. The population used in this study is the financial statements. The total population of food and beverage companies is 51 companies and the sample is 11 food and beverage companies listed on the IDX. The data analysis used in this research is quantitative data using classical assumption tests, multiple regression, and hypothesis testing. Based on the results of the study, there is a significant effect of ROA on stock returns in food and beverage companies listed on the IDX. There is a significant effect of ROE on stock returns in food and beverage companies listed on the IDX. There is a significant effect of NPM on stock returns in food and beverage companies listed on the IDX. There is a significant effect of ROA, ROE, and NPM on stock returns in food and beverage companies listed on the IDX.
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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Abstract

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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Abstract

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.
Perusahaan Dengan Keputusan Pendanaan Sebagai Variabel Moderating Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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Abstract

The sample used was 9 companies. To obtain the data needed in this research, the authors use documentation techniques from data published by the company on the IDX's official website www.idx.co.id. As well as financial statements owned by the company. The data analysis technique in this research is using classical assumption test, simple linear regression, t test, F test, coefficient of determination and moderating regression analysis. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software program version 26.00 for windows. Based on the results of the study, it can be concluded that the size of the company has no effect on the value of the company in the pharmaceutical company on the IDX. Profitability has no effect on firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between firm size and firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between profitability and firm value in Pharmaceutical Companies Listed on the Indonesian Stock Exchange Listed on the Indonesia Stock Exchange.
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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Abstract

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

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