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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 210 Documents
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ANALISIS KONTRIBUSI RETRIBUSI PARKIR, PAJAK REKLAME, DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENDAPATAN DAERAH KABUPATEN DELI SERDANG Pulungan, Khairul Anwar; Miranda , Kiki
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 6 No. 1 (2025): JANUARI- APRIL
Publisher : CERED Indonesia Institute

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Abstract

PAD is all regional revenues originating from regional original economic sources. PAD is separated into, namely; regional taxes, regional levies, results of regionally-owned companies, results of separated regional wealth management, other legitimate PAD. One of the sources of regional original income is levies and local taxes. The purpose of this study was to determine and analyze the contribution of parking levies, advertisement taxes and restaurant taxes in increasing local revenue in Deli Serdang Regency. This research was conducted at the Regional Revenue Agency (BAPENDA) office of Deli Serdang Regency. The data analysis method used is quantitative research with a descriptive approach. The data collection technique in this research is the documentation technique, which is done by studying, classifying, identifying and collecting data from each variable. The results of the research analysis of the contribution of parking levies, billboard taxes, and restaurant taxes to local revenue (PAD) 2017-2021 are very lacking. The parking levy contribution for 2017-2021 is very less, for the 2017-2021 advertisement tax it is very less, and for the 20172021 restaurant tax it is very less contributing
Pengaruh E-Commerce dan Penggunaan Sistem Informasi Akuntansi Terhadap Efektivitas Kinerja UMKM di Kota Medan Salsabela, Nazla; Siregar, Siti Aisyah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Perkembangan teknologi informasi yang pesat telah memengaruhi berbagai aspek kehidupan, termasuk ekonomi Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce dan penggunaan sistem informasi akuntansi (SIA) terhadap efektivitas kinerja UMKM di Kota Medan. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui kuesioner yang dibagikan kepada 100 responden yang merupakan pelaku UMKM di Kota Medan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa e-commerce secara parsial memengaruhi efektivitas kinerja UMKM. Secara parsial, sistem informasi akuntansi berpengaruh terhadap efektivitas kinerja UMKM. Sementara secara simultan, e-commerce dan sistem informasi akuntansi berpengaruh terhadap efektivitas kinerja UMKM.
ANALISIS ALTMAN Z''-SCORE SEBAGAI ALAT EARLY WARNING SYSTEM RISIKO FINANCIAL DISTRESS STUDI KASUS PT WASKITA KARYA (PERSERO) TBK Koto, Murviana; Abdullah, Ikhsan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

This study examines the level of financial distress risk at PT Waskita Karya (Persero) Tbk over the 2021–2024 period using the Altman Z''-Score model as an early warning system within the framework of financial risk management. The study is motivated by the persistent financial pressure faced by state-owned construction companies, characterized by high leverage, limited liquidity, and heavy reliance on long-term debt financing. Secondary data are obtained from audited consolidated financial statements and analyzed using a descriptive quantitative approach with a longitudinal case study design. The findings reveal that although the Z''-Score values demonstrate a gradual improving trend throughout the observation period, the company consistently remains within the distress zone, indicating a sustained and elevated risk of bankruptcy. These results confirm the effectiveness of the Altman Z''-Score model as an early warning tool for identifying financial risk and provide important implications for managerial decision-making and financial restructuring policies, particularly for highly leveraged construction firms operating in emerging markets.
Pengaruh Disiplin Kerja Dan Pengawasan Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Pt Kereta Api Indonesia Persero Divisi L Regional Sumatera Utara Purnama, Nadia Ika; Amelia, Rizka; Harahap, Seprida Hanum
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

This study is an associative study with a quantitative method approach. The study population was employees of PT Kereta Api Indonesia Persero Division I North Sumatra Region with a total of 94 respondents. Data were collected through questionnaires and processed using SEM-PLS (Structural Equation Modeling - Partial Least Square). The results of the study indicate that work discipline has a positive and significant effect on employee performance while supervision does not have a significant effect on employee performance. Work discipline does not have a significant effect on job satisfaction, while supervision has a positive and significant effect on job satisfaction. Job satisfaction does not have a significant effect on employee performance. In addition, work discipline on employee performance through job satisfaction does not have a significant effect, and supervision on employee performance through job satisfaction also does not have a significant effect. The results of this study indicate that work discipline has a direct role in improving employee performance, while supervision has a greater effect on job satisfaction. However, job satisfaction does not function as a mediating variable in the influence of work discipline and supervision on employee performance.
PENGURANGAN PAJAK DAN SOSIALISASI PENDAPATAN PAJAK PAJAK KENDARAAN BERMOTOR MELALUI KEPATUHAN WAJIB PAJAK Ritonga, Pandapotan; Yustriawan, Dian; Anggreani, Tuti; Aryanti , Yunita
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Objective - This study aims to investigate and assess the impact of the Tax Amnesty Program and Tax Socialization on Motor Vehicle Tax Revenue and taxpayer compliance as a mediator. This quantitative study uses a questionnaire to collect information from 100 taxpayers. The data were analyzed using the SmartPLS 4.0 Structural Equation Model. Findings - This study concludes that the tax amnesty program is significantly influenced by revenue. Motor vehicle tax, tax socialization has a significant effect on motor vehicle tax revenue, the tax amnesty program does not have a significant effect on taxpayer compliance, tax socialization has a significant effect on taxpayer compliance, taxpayer compliance does not have a significant impact on motor vehicle tax revenue, tax amnesty program, and tax socialization do not have a significant impact on motor vehicle tax revenue through taxpayer compliance. Originality - This study investigates taxpayer issues that significantly and broadly affect motor vehicle tax revenue. This study also offers a deeper understanding of the relationship between the tax amnesty program, tax socialization, taxpayer compliance, and tax revenue..
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Hafsah, Hafsah; Prathita, Arfi Putri
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

This study aims to test and analyze the influence of work experience, independence, and accountability on audit quality. In this study, the author uses an associative approach, with primary data as the data source. The data collection technique used was distributing questionnaires to 97 auditors working at Public Accounting Firms in Medan City. The sampling technique used was saturated sampling. The data analysis techniques used in this study were outer model analysis, inner model analysis, and hypothesis testing using Partial Least Square (PLS) software version 4.1.0.4. The results of this study indicate that: (1) Work experience has a significant effect on audit quality; (2) Independence does not have a significant effect on audit quality; (3) Accountability has a significant effect on audit quality.
ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN PADA BADAN PENDAPATAN DAERAH DI KOTA MEDAN Syahril, Syahril; Sanjaya, Surya; Amelia, T. Nurul Rizky
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

. The research method used is a descriptive method, the type of data used is quantitative, the data technique is carried out using documentation techniques to analyze using three methods, namely effectiveness level analysis, contribution analysis and growth rate analysis. This research took place at the Medan City Regional Revenue Service (Dispenda) Office. The results of this research show that the Regional Revenue Service (Dispenda) has prepared the regional original revenue budget well. Researchers draw the conclusion that from 2018 to 2022, the growth in the number of businesses in hotel taxes and restaurant taxes is quite stable, namely around 14% -29%. However, in 2020, the growth in the number of hotel and restaurant businesses in Medan City decreased quite drastically, hotel tax growth was -53.60% and restaurant tax growth was -34.02%. The hotel tax and restaurant tax revenues that have met the criteria are quite successful in their level of effectiveness, where the average level of effectiveness for hotel taxes is 81.92% and for restaurant taxes is 87.66%. Meanwhile, the average contribution to hotel tax is 5.57% and to restaurant tax 11.56%.
Pengaruh Brand Image Dan Kualitas Produk Terhadap Keputusan Pembelian Melalui Minat Beli Pada Pelanggan Mitsubishi Xpander Di PT Dipo Amplas Nasution, Satria Mirsya Affandy; Naufal, Rifqi Ahmad
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

both directly and indirectly through job satisfaction as an intervening variable. This study is an associative study with a quantitative method approach. The study population was employees of PT Kereta Api Indonesia Persero Division I North Sumatra Region with a total of 94 respondents. Data were collected through questionnaires and processed using SEM-PLS (Structural Equation Modeling - Partial Least Square). The results of the study indicate that work discipline has a positive and significant effect on employee performance while supervision does not have a significant effect on employee performance. Work discipline does not have a significant effect on job satisfaction, while supervision has a positive and significant effect on job satisfaction. Job satisfaction does not have a significant effect on employee performance. In addition, work discipline on employee performance through job satisfaction does not have a significant effect, and supervision on employee performance through job satisfaction also does not have a significant effect. The results of this study indicate that work discipline has a direct role in improving employee performance, while supervision has a greater effect on job satisfaction. However, job satisfaction does not function as a mediating variable in the influence of work discipline and supervision on employee performance.
ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Pulungan, Khairul Anwar; Pasaribu , Wita Meiviani
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Pendekatan dalam penelitian ini adalah pendekatan deskriptif. Jenis data yang adalah adalah data kuantitatif. Adapun teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis data kuantitatif, yaitu dengan cara menganalisis menggunakan perhitungan angka-angka dari laporan keuangan, seperti neraca dan laporan laba rugi, yang kemudian digunakan sebagai dasar pengambilan keputusan. Hasil penelitian ini menunjukkan bahwa hasil perhitungan dari 10 perusahaan sektor perkebunan yang mengalami kondisi keuangan yang rata-rata berada pada kondisi potensial bangkrut, hal ini dikarenakan beberapa perusahaan mengalami kesulitan keuangan (financial distress). Pada tahun 2013, terdapat 6 perusahaan diprediksi mengalami kebangkrutan, 2 perusahaan mengalami rawan bangkrut dan 2 perusahaan dalam kondisi sehat. Tahun 2014, kondisinya belum berubah karena ada 6 perusahaan diprediksi mengalami kebangkrutan, 2 perusahaan mengalami rawan bangkrut dan 2 perusahaan dalam kondisi sehat. Sedangkan pada tahun 2015, terjadinya peningkatan pada perusahaan yang mengalami prediksi kebangkrutan yaitu sebanyak 7 perusahaan, 2 perusahaan mengalami rawan bangkrut, dan menurun menjadi 1 perusahaan dalam kondisi sehat. Hal ini berdasarkan dari kriteria Altman Z-Score, jika Z > 2,99 dikategorikan sebagai perusahaan sehat. Z berada diantara 1,81 sampai 2,99 dikategorikan sebagai perusahaan rawan bangkrut atau grey area. Dan jika Z < 1,81 dikategorikan sebagai perusahaan potensial bangkrut.
INTERAKSI NANO-INFLUENCER DAN CUSTOMER EXPERIENCE DALAM MEMBANGUN LOYALITAS KONSUMEN: PERAN MEDIASI KEPUASAN KONSUMEN PADA PRODUK MAKANAN DI KOTA MEDAN Rizqiya, Fadia Agnil; Nasution, Eri Yanti
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

this study is to determine and analyze the effect of Nano Influencer Interaction and Customer Experience on Consumer Loyalty through Consumer Satisfaction, both directly and indirectly. The approach used in this study is an associative approach. The population in this study were all students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara who purchased food products promoted through Nano Influencer content on social media. The sample in this study used the Lemeshow formula, resulting in 96 students of the Faculty of Economics and Business, Muhammadiyah University of North Sumatra, and the products analyzed were food products promoted through Nano Influencer content on social media. The data collection technique in this study employed a questionnaire. The data analysis technique employed a quantitative approach, employing statistical analysis using the Automated Model Analysis, Inner Model Analysis, and Hypothesis Testing. The data processing in this study used PLS (Partial Least Squares) software. The results of this study demonstrate that direct interaction between Nano Influencers, Customer Experience, and customer satisfaction significantly influence consumer loyalty. Nano Influencer Interaction and Customer Experience significantly influence consumer satisfaction. Meanwhile, indirectly, interaction between Nano Influencers and Customer Experience significantly influences consumer loyalty through consumer satisfaction.

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