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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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Pengaruh Corporate Social Responsibility (Csr) Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Pertambangan Minyak Dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia Mita Sari Angraini; Debbi Chyntia Ovami; Murni Dahlena Nasution
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 Corporate Social Responsibility (CSR) on the quality of financial reporting in Oil and Gas Mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The type of data used in this research is quantitative data. The population of this study is all oil and gas mining companies listed on the Indonesia Stock Exchange and published reports and the sample is 9 Oil and Gas Mining Companies listed on the Indonesia Stock Exchange from 2015–2019. The data collection technique used is a documentation study. Based on the results of the t statistical test, it was obtained that tcount > ttable (2,625 > 2.05) and Sig < 0.05 (0.020 < 0.05), then Ha was accepted and Ho was rejected. Thus, it can be concluded that CSR has a positive and significant effect on the quality of financial reporting in oil and gas mining companies listed on the Indonesia Stock Exchange. This is reinforced by the coefficient of determination of 23.8% while the remaining 76.2% is influenced by other variables.
Analisis Perhitungan Pajak Penghasilan Pasal 25 Pada PT. Mopoli Raya Surya Sanjaya; M. Reza Pratama
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

This stud Type the data used is quantitative. Sources of data used are primary data and secondary data. Data collection technique is documentation. Data analysis technique is descriptive analysis technique. The results of the analysis of the financial statements show that there are recreation costs, cellphone and mobile phone fees, and newspaper & magazine costs that are not related to the company's activities that were not corrected by the company in 2017 resulting in a difference in the amount of taxable profit before the fiscal correction and after the fiscal correction. . The difference in the amount of taxable profit results in different income taxes payable, different amounts of article 25 income tax credits and different amounts of underpaid taxes..
Analisis kepuasan kerja karyawan pada PT Aneka gas industry Desiana Sagala; Hendra Nazmi
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

ABSTRACT Aneka Gas Industri Tbk, Medan is one of the largest companies in Indonesia. As a large company, it is necessary to pay attention to, review and regulate human resource management and good support for the performance of its employees, so that it will have an impact on improving employee performance which can have a good influence on company profits. The data obtained by the authors were obtained through the results of questionnaires filled out by employees of PT Aneka Gas Industri Tbk, Medan. The level of employee job satisfaction is assessed based on 5 aspects, namely aspects of the work itself, aspects of salary/compensation, aspects of the presence or absence of career paths, aspects and support from colleagues, and aspects of superior leadership. The results showed that the percentage level of employee satisfaction with the work itself was 76%, the level of employee satisfaction with salary/compensation was 75%, the level of employee satisfaction with the career path was 70%, the level of employee satisfaction with colleagues was 85%, and the level of employee satisfaction with superiors is 76%. The percentage of feeling satisfied with the work of employees Medan is dominantly satisfied, which is 83.3%.
Analisis Budaya Organisasi Terhadap Kinerja Karyawan Koperasi Di Banteng Muda Indonesia Mandiri efrin Tarigan; Muhammad Agung Anggoro
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

In this era the number of cooperatives that exist in the community, enables cooperatives to compete and survive in the midst of the many types of businesses that stand and are similar to cooperatives. Therefore, the cooperative's superiors and employees must be able to form an organization in which there is a team that is able to work together without feeling each other down. Therefore, the efforts made in improving and creating a comfortable work environment for employees is to provide comfort to employees without any pressure on employees who are comfortable with a work environment and a strong organizational culture within the company. In addition, employees must also be able to become a good organization for the community so that every customer gets good service from the organization. In addition, cooperatives also work as savings and loans provided for the community, this can help people to carry out savings and loan transactions who want to start a business or who already have their own business.
Analisis Kedisplinan Kerja Terhadap Kinerja Karyawan Di Koperasi Serba Usaha Banteng Muda Indonesia Mandiri Ary Martias Tarigan; Enda Noviyanti Simorangkir
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

The study aims to determine leadership-based leadership on how employees work in taking action whether leadership can be able to provide the best service to do something beyond what is targeted to customers. In addition, the company's leadership must be able to improve work discipline in order to carry out the work properly and directed so that the leadership provides successful performance that has a positive effect on each employee so that they have their own commitment in improving employee performance discipline so that all can run well in improving the way of working. comfortably.
Pengenaan Pajak Penghasilan Pengusaha E-Commerce Shopee Berdasarkan Peraturan Pemerintah No 23 Tahun 2018 Isna Ardila; Zuraida Ulfa
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 analyze the compliance of e-commerce entrepreneurs regarding the imposition of income tax on online businesses based on Government Regulation no. 23 of 2018. This study uses a descriptive research approach, and from 110 populations or respondents used 15 Shopee e-commerce entrepreneurs spread across the city. Medan as the research sample obtained from purposive sampling technique. Data collection techniques were carried out using questionnaires and interviews. The results showed that the tax compliance of Shope e-commerce entrepreneurs in Medan City on Government Regulation no. 23 of 2018 is still classified as very low due to the lack of understanding of e-commerce entrepreneurs regarding Government Regulation no. 23 of 2018 causing non-compliance in carrying out the obligation to pay taxes.
Analisis Determinan yang Mempengaruhi Deviden Tunai Pada Perusahaan Farmasi Di Bursa Efek Indonesia Reza Hanafi Lubis
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

Investors buy shares and get dividends from the company because investors have invested funds in the company. The company's decision to distribute and pay dividends is one that requires careful consideration of various aspects. This study was conducted with the aim of knowing the effect of operating cash flow and net income on cash dividends in food and beverage companies listed on the Indonesia Stock Exchange 2012-2016. This study uses an associative approach. The type of data collected is quantitative data. The data source used is secondary data. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2012-2016. The sampling method used is purposive sampling. there are 9 companies used as samples in this study. The data analysis technique used is multiple linear analysis, hypothesis testing, namely: coefficient of determination (R2), partial test (t test) and simultaneous test (f test). The results of this study partially show that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends. Simultaneously operating cash flow and net income have a significant effect on cash dividends.
Pengaruh Kepribadian dan Konsep Diri Terhadap Keputusan Pembelian Produk Lazada Hasrudy Tanjung; Irwan Syari Tanjung; Salsabila Safitri
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 and analyze the influence of personality, and self-concept on product purchasing decisions at Lazada partially or simultaneously. The approach used in this research is an associative approach. The population in this study were all students of the Faculty of Economics and Business, Muhammadiayah University, North Sumatra in 2018, 2019 and 200 who bought products at Lazada. The sample in this study used the Slovin Sempling formula, amounting to 95 students of the Faculty of Economics and Business, Muhammadiayah University of North Sumatra who bought lazada products. The data collection techniques in this study used interview techniques, documentation study, observation, and questionnaires. The data analysis technique in this study used the Multiple Liner Regression Analysis Test, Hypothesis Test (t test), and the Coefficient of Determination. Data processing in this study used the SPSS (Statistical Package for the Social Sciens) software program version 24.00. The results of this study prove that partially personality, and self-concept of the purchase decision for lzada products.
Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak irfan irfan
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 the effect of taxpayer awareness, tax services, and knowledge of taxpayers on tax revenues at KPP Pratama Deli Serdang. To avoid misunderstandings in understanding the discussion in this study, the authors limit the research problem to individual taxpayers at KPP Deli Serdang. This study uses an associative research design. The sample in this study were individual taxpayers who reported their Annual Tax Return in March 2017. Due to limited time and research locations outside the city, in this study the number of research samples was only 50 people, this study used multiple linear analysis techniques using SPSS version 19 is the t-test and f-test methods, while the results of the research are that there is an influence between taxpayer awareness on tax revenues at KKP Pratama Deli Serdang, there is a significant effect between tax services on tax revenues at KPP Pratama Deli Serdang, there is an effect on mandatory knowledge tax on tax revenues at KPP Pratama Deli Serdang.
Kinerja Keuangan dalam Perspektif Rasio Arus Kas Pada Perusahaan Pertambangan Study Bursa Efek Indonesia Rahmat Hidayat
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this study was to determine and analyze the cash flow ratio in assessing the financial performance of PT. Adaro Energy. The tools used to analyze the cash flow ratio are Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Liabilities (CKHL), Capital Expenditure Ratio (PM) and Total Debt Ratio (TH). Descriptive research approach, the type of data used is quantitative data, data sources used are secondary data and primary data. Data collection techniques used are documentation and interviews. The data analysis technique used is content analysis technique. Based on the results of the study, it is known that the financial performance of PT. Adaro Energi which was measured using the Operating Cash Flow Ratio (AKO) in 2014 to 2018 was not good.

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