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Contact Name
m. firza alpi
Contact Email
akmami@ceredindonesia.or.id
Phone
+628376499951
Journal Mail Official
akmami@ceredindonesia.or.id
Editorial Address
Jalan Pendidikan, Ps. XI Tembung, Bandar Klippa Kec. Percut Sei Tuan, Kab. Deli Serdang, Sumatera Utara 20371
Location
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INDONESIA
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
ISSN : -     EISSN : 2723665X     DOI : -
Core Subject : Economy,
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
Pengaruh Tenur Kap Audit Delay Ukuran Kap Dan Ukuran Perusahaan Klien Terhadap Kualitas Audit Dengan Audit Fee Sebagai Variabel Moderasi (Studi Empiris pada Sektor Keuangan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2018 - 2020) Alexander Satria; Jovanna Jovanna; Michael Alvin; Wilsa Road Betterment Sitepu
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

This study examines the effect of KAP tenure, audit delay, KAP size and client firm size on audit quality with audit fee as a moderating variable. The banking sub-sector company has a population of 45 banks, selecting the sample by purposive sampling, the remaining 36 valid banks are used as research samples. The data source uses secondary sources obtained from audited financial statements of the bank sub-sector for the 2018-2020 period. Processing using logistic regression analysis and MRA. The results of the processing, namely KAP tenure, audit delay and individual KAP size are assumed not to affect audit quality, but only the size of the client company has a significant effect on audit quality. In addition, the audit fee cannot act as a moderator between the variables of KAP tenure, audit delay, KAP size and client firm size on audit quality.
Analisis Strategi pemasaran dalam meningkatkan volume penjualan pada PT. Aneka Gas Industri Tbk Ayu Lestari Sinambela; Fenny Krisna Marpaung
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Marketing strategy in increasing sales volume at PT. Aneka Gas Industri Tbk, Medan aims to find out and learn how the general condition profile in marketing at the company, through identification and analysis of internal and external factors that exist in PT. Aneka Gas Industri Tbk, Medan. To find out how the strategy of PT. Aneka Gas Industri Tbk, Medan in increasing sales in market share and competing with other industrial gas companies and knowing the strategies used by PT, Aneka Gas Industri Tbk, Medan in increasing sales volume. The method used to find out how the company is able to increase sales volume is by analyzing the marketing mix strategy or often known as the 4P of marketing, namely: "product (product), price (price), place (place) and promotion (promotion). )". For data collection, qualitative descriptive or using primary and secondary data sources through in-depth interviews, data collection and exploration
Implementasi Ijtihad Ittiba’ dan Talfiq Dalam Ekonomi Islam Anriza Witi Nasution; Sudirman Suparmin; Tuti Anggraini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

Human life and its concepts continue to change along with the times, which causes the needs and problems of life to also develop. Various new problems, especially in the field of economics, which have not been answered in the era of previous scholars, have led to the need for ijtihad as a solution. On the other hand, we cannot be separated from doing ittiba' and talfiq in economic activities in order to avoid prohibited acts. Knowing the implementation of ijtihad, ittiba', and talfiq in Islamic economics is done through qualitative research using the literature study method. From the results of the literature review, it was found that the implementation of ijtihad, ittiba', and talfiq in Islamic economics has been carried out. The implementation of ijtihad is carried out through the issuance of fatwas by Ulama, ittiba' such as avoiding usury is implemented through the use of Islamic financial institutions, while talfiq is implemented through the sale and purchase of foreign currencies.
Relevansi Istihsan Dan Istishab Di Masa Kini Dan Mendatang Fitriani Saragih; Sudirman Suparmin; Tuti Anggraini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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As the times develop, the problems that occur in society are increasingly complex and not all problems that occur can be explained by the Qur'an and Sunnah. However, because ijmak is difficult to do, the scholars carry out istimbath of Islamic law in the form of istihsan and istishab. Istihsan and istishab as sources and methods of law are still debated, there are some scholars who accept it and some scholars who reject it. This study aims to see whether istihsan and istishab are still relevant to current and future economic conditions. The method used is the library method and the results of this study will provide an overview of the relevance of istihsan and istishab today and in the future.
Analisis Sistem Dan Prosedur Klaim Jaminan Hari Tua (Jht) Pada Bpjs Ketenagakerjaan Cabang Medan Kota Gilbert Herodion Sigiro; Adam Afiezan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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This study uses a qualitative research method with a descriptive approach. Qualitative descriptive is a data analysis method that explains phenomena based on things that cannot be calculated. This research requires data related to the problem that is the object of research regarding the system and procedure for Old Age Security (JHT) claims. The data obtained in the form of data from interviews with employees and participants and through related documents and direct observation. The results of this study explain that JHT claims can be made in 3 ways, both offline and online, which participants can make, namely claims by coming to the branch office, through lapak asik and through the Jamsostek Mobile (JMO) application. Of course, participants must prepare the required documents and follow the applicable procedures. Constraints that occur, sometimes participant data is invalid and participants have not mastered technology. For participants whose data is invalid, they must fill out the correction form provided by the officer so that the JHT claim can be processed. And for participants who do not understand and master technology, participants can still make claims by coming to the branch office because they will be served well by officers and participants.
Analisis Kepemimpinan Berbasis Keterampilan Terhadap Etos Kerja Karyawan Di PT. Sumatera Hakarindo Andreas Baginda Simorangkir; Hendra Jonathan Sibarani
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 skill-based leadership on the work ethic of employees in taking action whether leadership can be able to motivate employees to do something beyond the target. In addition, the skills of the company's leadership must be able to improve the work ethic of employees if the leader is willing to explain the tasks and plans of the work equipment both individually and in groups and the company's leaders must be able to provide information about the tasks, goals, and intentions in order to formulate plans in order to achieve the goals carried out properly. The purpose of this discussion is to find out how transformational leadership on leadership skills, analyze skill-based effectiveness on work ethic and analyze leadership success in improving work ethic. The results show that PT Sumatera Hakarindo has implemented a skills-based leadership system in work ethic where all work is done well in transformational leadership, skill-based effectiveness on work ethic and leadership success in improving work ethic.
Analisis Kualitas Pelayanan Kerja Pegawai Pada BKKBN Provinsi Sumatera Utara Novianna Hasian Fernanda Simanjuntak; Yeni Ariesa
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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BKKBN stands for National Population and Family Planning Agency. The BKKBN is one of the non-ministerial government institutions under and responsible to the President through the Minister of Health. The benefit of this research is to add insight and knowledge, regarding the service system and employee development at the BKKBN of North Sumatra Province. This is marked by the existence of training and coaching that has been provided by Government Institutions which have also provided development, training, coaching, and directing facilities
Analisis Pemberian Kredit pada Koperasi Simpan Pinjam Pengembangan Pedesaan (KSP3) Nias di Kota Gunungsitoli Selfilia Annastasia Benaria Telaumbanua; Hendra Nazmi
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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This study aims to obtain accurate information related to: (1) Procedures for granting credit to members at KSP3 Nias in Gunungsitoli City in the period 2020-2021, (2) Obstacles faced in granting and returning credit to members at KSP3 Nias in Gunungsitoli City in for the period 2020-2021, (3) The solution made by the management for the obstacles to returning credit to members at KSP3 Nias in Gunungsitoli City in the period 2020-2021. The method used in this study is a qualitative descriptive method, with the data source in the form of primary data. The results of this study indicate that the procedures, obstacles, and solutions faced in credit at KSP3 Nias are very easy. Both from application and credit return
Sistem Administrasi Kepegawaian Terhadap Kepuasan Pegawai Pada Kementerian Pupr Balai Wilayah Sungai Sumatera II Medan Inri Monika Helena Purba; Cut Fitri Rostina
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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This study aims to identify the personnel administration system on employee satisfaction at the Sumatra II River Basin Center, Medan. The survey approach used in this survey uses a qualitative approach that combines observation, literature study, interviews, and documentation. Those who become resource persons to obtain information and become pioneers in order to facilitate the administrative system are civil servants in the staffing section. The results showed that 20% of 100% were dissatisfied with the use of the administrative system because of the knowledge and age factors that had an impact on the use of the personnel administration system application on the satisfaction of the employees of the Medan Sungai Sumatera II Regional Office and 80% of 100% indicated that the employees were satisfied with the personnel administration system.
Waralaba Sebagai Kerjasama Dalam Kegiatan Bisnis Menurut Hukum Ekonomi Islam Azizatur Rahmah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
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Abstract

Franchising is a business concept carried out by means of marketing or distributing goods or services to consumers as a form of expansion (business expansion), by offering or franchising the business to a prospective second party, namely the franchisee (franchisee), and the party franchising the business is called franchisee (franchisor). The franchise business opens up many business opportunities for the community and can improve the welfare of the community because it provides comfort, cleanliness and competitive prices as well as quality products. In the franchise business, openness, honesty and prudence are applied. But on the other hand, to protect the Indonesian people, who are predominantly Muslim, it is necessary to examine the clarity of the franchise business from the perspective of Islamic Economic Law. Islamic Economic Law provides opportunities for the development of Muslim thinking in dealing with all problems in this era of globalization, including determining the legality of franchise businesses based on Islamic Economic Law. The purpose of this study is to determine the franchise in Islamic economic law. The research method used is normative juridical, the data collection method is by means of library research