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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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Determinan Penggunaan Informasi Akuntansi Bagi Manajemen Usaha Mikro Kecil Menengah (UMKM) Roby Aditiya
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 3 (2022): SEPTEMBER
Publisher : CERED Indonesia Institute

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Abstract

The regression model used in this study is a multiple linear regression model with the help of SPSS. The sampling method for the study used the Random Sampling method (random) which obtained as many as 95 MSME owners/managers in Somba Opu District, Gowa Regency. The results showed that the variables of business scale, business age and accounting knowledge had a positive and significant effect on the use of accounting information in MSME’s Somba Opu District, Gowa Regency. The implication of this research is that MSME actors are expected to better understand and use accounting information, especially for financial information, to pay more attention because the existence of financial reports for MSMEs can help MSMEs in applying for credit to banks if they need capital. For the government and related agencies, they must help SMEs to use accounting information more, one of which is by holding trainings related to accounting information. In addition, further research with the same theme is expected to add other variables that can affect the use of accounting information, so that the results of the study can explain the contribution of all these variables to the use of accounting information.
Persentase Peranan Komitmen Organisasi, Kepuasan Kerja, dan Budaya Organisasi Dalam Meningkatkan Layanan Pegawai di Dinas TPH Provinsi Sumatera Utara Julaina Nawar; Rukmini Rukmini; Wan Dian Safina; Toni Hidayat
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 3 (2022): SEPTEMBER
Publisher : CERED Indonesia Institute

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Abstract

This research activity uses a quantitative research method approach with expost facto type which aims to test each role percentage, either partially or simultaneously. The population of this research is 160 employees with a precision of 5% so that the sample is 114 employees. Based on the results of testing the first hypothesis (H1) partially, the variable of organizational commitment plays a significant and significant role on the quality of employee services by 0.021, the results of testing the second hypothesis (H2) partially, the variable job satisfaction plays a significant and significant role on the quality of employee services by 0.023, the results of hypothesis testing the third (H3) partially, the organizational culture variable plays a significant and significant role on the quality of employee service. equal to 0.000, the results of testing the fourth hypothesis (H4) simultaneously with the F test, the variables of organizational commitment, job satisfaction and organizational culture simultaneously play a significant and significant role on the quality of employee services, which together affect the quality of employee services by 25.5% with the multiple regression equation is Y =17.001+0.156 X1+0.090X2+0.172X3+?.
TREN BELANJA ONLINE PADA SOCIAL COMMERCE Eri Yanti Nasution; Tika Indria
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 3 (2022): SEPTEMBER
Publisher : CERED Indonesia Institute

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Abstract

The growth of social media continues to increase along with the development of information technology. Social media users have interactions via the internet. The social interactions also for business interactions between sellers and consumers. Social media like Facebook, Instagram and Tiktok are used by sellers to offer their products. This research is a descriptive research that aims to explain the trend of social commerce in generation Z. method in this research is descriptive, describing the respondents' answers with graphs that have been obtained through distributing questionnaires to 114 respondents. The results of this study indicate that social commerce is one of the media that Generation Z uses to shop online. Social media was online shopping, because consumers will get a lot of information about products from reviews and rankings of the product based on previous consumer ratings before making a purchase.
Manfaat Pelatihan Budaya Organisai Terhadap Kinerja Pegawai Di RS Umum Abdul Manan Kisaran Untuk Kepuasan Masyarakat Durahman Marpaung; Rahmat Suhargon
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 1 (2023): Januari 2023
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v4i1.811

Abstract

Pada RS Umum Abdul Manan Simatupang Kisaran para pegawai merasa kurang mendapatkan kepuasan kerja serta pelatihan sehingga tidak dapat menentukan produktivitas kerja pegawai yang kurang baik sehingga menghasilkan sebuah pelayanan yang kurang baik, dan yang dirasakan oleh pasien dalam melayani kepuasan kurang baik juga. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh budaya organisasi, pelatihan dan kepuasan kerja secara parsial maupun simultan terhadap produktivitas kerja.. Metode yang digunakan adalah kuantitatif. Jumlah sampel adalah 86 responden dari pegawai RS Umum Abdul Manan Simatupang Kisaran. Hasil penelitian ini menunjukkan budaya organisasi, pelatihan dan kepuasan kerja secara simultan mempunyai pengaruh signifikan terhadap produktivitas kerja. Secara parsial hanya variabel budaya organisasi dan pelatihan yang mempunyai pengaruh signifikan terhadap produktivitas kerja, sedangkan variabel kepuasan kerja tidak mempunyai pengaruh signifikan terhadap produktivitas kerja. Bagi kalangan akademis, diharapkan penelitian selanjutnya dapat menggunakan penelitian ini sebagai referensi untuk penelitiannya serta bagi RS Umum Abdul Manan Simatupang Kisaran agar dapat memanfaatkan penelitian ini sebagai bahan pertimbangan agar lebih memperhatikan kebutuhan pegawai untuk meningkatkan produktivitas kerja pegawai yang lebih baik lagi.
Pengaruh E- Absensi Dan Tambahan Penghasilan Pegawai (Tpp) Terhadap Kinerja Pegawai Di Dinas Tanaman Pangan Dan Hortikultura Provinsi Sumatera Utara Nia Afdila; Tukimin Lubis; Lukman Nasution; Sari Wulandari
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 1 (2023): Januari 2023
Publisher : CERED Indonesia Institute

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Abstract

The population in this study were employees of the Food Crops and Horticulture Office of North Sumatra Province, totaling 160 employees. The results of using the slovin formula in this study the researchers took a sample of 114 employees of the Food Crops and Horticulture Office of North Sumatra Province. The analysis tool used is SPSS Version 25.00. The results of the t test obtained t-count > t-table (5.127 > 1.6584) and a significant value of 0.000 is less than 0.05 meaning that e-absence has a positive and significant effect on employee performance, so Ha1 is accepted. The value of t-count > t-table (8.399 > 1.6584) and a significant value of 0.000 is less than 0.05 meaning that the Additional Employee Income (TPP) has a positive and significant effect on employee performance, then Ha2 is accepted. Fcount (103.974) > Ftable (3.08), and a significance value of 0.000 <0.05, it can be concluded that the third hypothesis is accepted, meaning that the E-Absence Variable (X1) and Additional Employee Income (X2) have a simultaneous effect on Employee Performance Variable (Y).
PENGARUH KOMUNIKASI, DISIPLIN DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA PADA PT. PERUM PERUMNAS MEDAN Vibi alamsyah; Austin Alexander Parhusip
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 1 (2023): Januari 2023
Publisher : CERED Indonesia Institute

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Abstract

Every company/organization will definitely face employment problems, one of which is how to enable the company's employees to work with good communication and high discipline, and create a comfortable work environment for employees to show their best performance. Even though it is recognized that non-human assets including nature still play an important role, without the support of quality human resources, everything will only be in vain. This study aims to determine the effect of communication, discipline and work environment on work performance at PT. National Public Housing Corporation. This type of research is quantitative research. The sample in this study amounted to 54 respondents who were taken using saturated sampling techniques. The results of this study indicate that partially the work environment has no effect and is not significant on work performance, while communication and discipline partially have a positive and significant effect on work performance. While simultaneously showing that communication, discipline, and the work environment together have a positive and significant effect on work performance.
Kontrak Validitas dalam Muamalat (Kajian Literatur) Rahmad Bahagia; Sri Sudiarti
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 1 (2023): Januari 2023
Publisher : CERED Indonesia Institute

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Abstract

This research is a library research where the data comes from library sources, namely literature review through library research. The literature study is closely related to theoretical studies and other references related to the relevance of the Al-Qur'an, Hadith and other sources of Islamic law in the perspective of sharia economics. In the muamalah rules, everything is permissible unless there is an argument against it. Basically, there are three things that result in a transaction being prohibited, namely because: the substance is haram (haram Li dzatihi), haram other than the substance (haram Ii ghairihir aridhiy, and haram because the contract is not valid. Economic practices that are against pleasure, the presence of elements of qimar and maisir , gharar and usury are economic activities that are prohibited in Islam. The ultimate goal of economic practice is to realize maqashid ash-shariah as a parameter of the legality of economic transaction contracts. Trading on the stock exchange is one example of economic practice that is not in accordance with maqashid ash-shariah so it is necessary modifications are made with the aim of maintaining economic viability.
Determinan Pembiayaan Mudharabah Pada Pt. Bank Syariah Mandiri Rizki Pratiwi Harahap; Putri Bunga Meiliana; Ella Zefriani Lisna
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 1 (2023): Januari 2023
Publisher : CERED Indonesia Institute

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Abstract

The usefulness of this research is for researchers, for IAIN Pdangsidimpuan, and for subsequent researchers. The discussion in this study is related to the field of Islamic banking and business activities of Islamic banks. In connection with this, the theory related to this research is mudharabah financing, profit sharing, capital, and TPF. This research is a quantitative study with multiple linear regression analysis. The data source is secondary data as many as 56 samples. The tests used in this research are descriptive test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, T test, F test, and R2 determination test. The results of the research partially (t test) show that there is no effect for the results on mudharabah financing at PT. Bank Syariah Mandiri, there is no influence of capital on mudharabah financing at PT. Bank Syariah Mandiri, and there is an effect of TPF on mudharabah financing at PT. Bank Syariah Mandiri.
Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba Dengan Eksekutif Wanita Sebagai Variabel Moderasi Eny Purwaningsih; Melinda Mayangsari
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

and female executives on earnings management either partially or simultaneously in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal research. The sample in this study is the food and beverage sub-sector at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 10 companies that meet the criteria of the research sample, so the sample is 50 financial statements. The results showed that there was a simultaneous influence of profitability (NPM) and leverage (DER) variables on earnings management which was moderated by female executives (EW). The results show that partially there is an effect of the profitability variable (NPM) having a negative effect on earnings management and female executives (EW) can weaken the influence of profitability (NPM) on earnings management, while the leverage variable (DER) has no effect on earnings management and executives women cannot moderate the effect of leverage (DER) on earnings management.
Pengakuan Dan Pengukuran Pendapatan Berdasarkan Psak No 23 Ella Zefriani Lisna; Liza Widya Hasyim
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

Therefore, researchers are interested in conducting research that discusses "Accounting Treatment of Income in Travel Companies in Medan City Based on PSAK No. 23". This research was conducted with the aim of determining whether the method of recognition and measurement of income has been applied based on PSAK No. 23 by PT Sarena Wisata Tour & Travel Medan. To answer this question, this research is directed to research with a descriptive and comparative approach. Meanwhile, the data needed in this study is traced through primary data through interview techniques and secondary data that have been collected and processed by the company, for example income statements, official documents available at the company, related books and literature such as sales reports, and others. The results of the research that the author has obtained at PT Sarena Wisata Tour & Travel Medan, namely that basically its application has not been fully in accordance with generally accepted accounting standards.

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