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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 218 Documents
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Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Kinerja Karyawan Pada PT. Perkebunan Nusantara I Regional 1 Muhammad Basri; Dody Salden Chandra
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this study was to determine whether leadership style effects employee performance, to determine whether work motivation affects employee performance and to determine whether leadership style and motivation affect employee performance at PT. Perkebunan Nusantara I Regional 1. The population in this study were employees of PT. Perkebunan Nusantara I Regional 1 totaling 127 people, with a satured sample size of 127 employees. The data collection technique used in this study was a questionnaire. The analysis technique used in this study was multiple linear regression, classical assumptions, hypothesis testing and coefficient of determination. The results showed that there was a positive and significant influence of leadership style on employee performance, there was a positive and significant influence of motivation on employee performance and there was a simultaneous and significant influence of leadership style and motivation on employee performance at PT. Perkebunan Nusantara I Regional 1.
Analisis Pengelolaan Dana Desa Dalam Mengukur Kinerja Keuangan Di Desa Bandar Klippa Kecamatan Percut Sei Tuan Pandapotan Ritonga; Zulham Afandi Saragi
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

This study aims to examine village fund management and assess the financial performance of Bandar Klippa Village using the "value for money" method as a performance indicator. A descriptive method was employed, utilizing data from the Village Budget (APBDes) realization reports for the years 2017–2021. The results indicate that village fund management in Bandar Klippa Village (Percut Sei Tuan District, Deli Serdang Regency) complies with Ministry of Home Affairs regulations, although there were delays in reporting APBDes implementation to the Regent. Regarding the value-for-money method, the economy ratio fell into the "economical" category; however, the efficiency ratio was classified as "uneconomical" because realized expenditures exceeded received revenues. Finally, the effectiveness ratio was classified as "effective," as it maintained a 100% rate over the five-year period, demonstrating the village government's success in meeting planned revenue realization targets
Pengaruh Hedonic Shopping, Lifestyle Dan Shopping Enjoyment Terhadap Impulse Buying Yang Dimediasi Product Browsing Di Tiktok Shop Pada Mahasiswa Univeristas Muhammadiyah Sumatera Utara Diana Sari Harahap; Nadia Ika Purnama; Seprida hanum
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this study is to determine and analyze the direct effects of hedonic shopping, lifestyle, shopping enjoyment, and product browsing on impulse buying; to examine and analyze the direct effects of hedonic shopping, lifestyle, and shopping enjoyment on product browsing; and to investigate and analyze the indirect effects of hedonic shopping, lifestyle, and shopping enjoyment on impulse buying through product browsing. This study employed an associative research design with a sample of 100 respondents, consisting of students from Universitas Muhammadiyah Sumatera Utara who are users of TikTok Shop. Data were collected using a structured questionnaire, and the data were analyzed using the Partial Least Squares (SmartPLS) method. The results indicate that hedonic shopping, lifestyle, shopping enjoyment, and product browsing have direct effects on impulse buying. Furthermore, hedonic shopping, lifestyle, and shopping enjoyment have a positive and significant direct effect on product browsing, and they also have a positive and significant indirect effect on impulse buying through product browsing.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 MENGGUNAKAN TARIF EFEKTIF RATA-RATA (TER) DI PT PELINDO MULTI TERMINAL Khairul Anwar Pulungan; Indah Putri Aisyah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

Taxes are the main source of state revenue and play an essential role in supporting national development, making taxpayer compliance a crucial aspect. One of the types of taxes that contributes significantly is Income Tax Article 21, which is imposed on employee income. This study aims to analyze the calculation, payment, and reporting of Income Tax Article 21 using the Average Effective Rate (TER) at PT Pelindo Multi Terminal. The TER policy is regulated under Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023 as part of Indonesia’s tax reform, which is intended to simplify the administration of tax withholding while also enhancing taxpayer compliance. This research employs a descriptive qualitative method with data obtained through interviews, observation, and documentation. The results indicate that the implementation of TER has provided convenience in tax calculation and supported administrative efficiency. Nevertheless, several challenges remain regarding the timeliness of tax payments and reporting in certain periods, which may serve as an evaluation point for future improvements. Overall, the application of TER at PT Pelindo Multi Terminal has been in accordance with existing regulations and has contributed positively to supporting the company’s tax compliance.
PENGARUH KOMPETENSI DAN PELATIHAN KERJA TERHADAP KINERJA TENAGA PENDAMPING DESA KAB. SERDANG BEDAGAI DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING Muhammad Taufik Lesmana; Mutiara Fadilah Amriani; Asrizal Efendy Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

This study aims to determine and analyze the influence of competence and job training on the performance of Village Facilitators, as well as to test the role of motivation as an intervening variable. This study uses a quantitative method with the Partial Least Square (PLS) approach and involves 52 respondents who are village facilitators in Serdang Bedagai Regency. Data collection techniques through interviews and questionnaires. The results of the study indicate that competence has a significant effect on performance, job training has a significant effect on performance, competence does not have a significant effect on motivation, job training has a significant effect on motivation, motivation has a significant effect on performance, competence does not have a significant effect on the performance of village facilitators in Serdang Bedagai Regency through motivation as an intervening variable, and job training does not have a significant effect on the performance of village facilitators in Serdang Bedagai Regency through motivation as an intervening variable. .
PENGARUH PENGETAHUAN KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN DENGAN PENGENDALIAN DIRI SEBAGAI VARIABEL INTERVENING PADA GENERASI SANDWICH DI KOTA MEDAN Qahfi Romula Siregar; Dedek Kurniawan Gultom; Lufriansyah Lufriansyah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

This study aims to examine the effect of Financial Knowledge and Financial Experience on Financial Management, with Self-Control as an intervening variable among the Sandwich Generation in Medan City. The research employed an associative and quantitative approach. The population of this study consisted of all Sandwich Generation individuals in Medan City, whose total number was unknown. A sample of 100 respondents was determined using the Lemeshow formula. The research instruments included interviews, documentation studies, and questionnaires as data collection techniques. The data were analyzed using quantitative analysis with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach for path analysis. The results indicate that Financial Knowledge has a significant effect on Financial Management, Financial Experience has a significant effect on Financial Management, Financial Knowledge has a significant effect on Self-Control, Financial Experience has a significant effect on Self-Control, and Self-Control has a significant effect on Financial Management. Furthermore, Self-Control mediates the relationship between Financial Knowledge and Financial Management, as well as the relationship between Financial Experience and Financial Management. These findings suggest that improving financial knowledge and financial experience can enhance financial management directly and indirectly through increased self-control among the Sandwich Generation in Medan City. .
PENGARUH HARGA, KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN MELALUI KEPUTUSAN PEMBELIAN (PADA TOKO BAJU YONGKI) Fauziah A. Zuhra; Satria Mirsya Affandy Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this study is to know and analyze the influence of price, service quality on purchase decisions through Purchase Decisions at (Yongki Clothing Store). The method used in this study is using the associative approach method. The population in this study is Yongki store customers, the number of samples used in this study is 100 respondents. The data collection technique used in this study is using questionnaires. The data analysis technique in this study uses descriptive statistical analysis and data analysis with partial least square (PLS). The data processing in this study uses the Smart PLS software program. Based on the results of the study, it shows that Price has a positive effect on Customer Satisfaction, Service Quality has a positive effect on Customer Satisfaction, Purchase Decision has a positive effect on Customer Satisfaction, Price does not have a positive effect on Purchase Decision, Purchase Decision mediates the relationship between price does not have a positive effect on Customer Satisfaction, Purchase Decision mediates the relationship between Service Quality has a positive effect on Customer Satisfaction. Customer Satisfaction
MEMBANGUN KEPUTUSAN PEMBELIAN PELANGGAN COFFEE SHOP MELALUI BRAND IMAGE DAN BRAND TRUST: PERAN MEDIASI MINAT BELI Muhammad arif; Salman Al-Farisi; Arief Ardiansyah Harahap
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

The phenomenon faced by Cold and Brew Coffee Shop located at Jl. Abdullah Lubis No.77, Medan City, is a significant decline in the number of visitors and revenue over the past two months. This study aims to analyze the influence of Brand Image and Brand Trust on purchasing decisions through Purchase Intention as an intervening variable. The research method used is quantitative with an associative approach, involving 96 respondents who are customers of Cold and Brew Coffee Shop. Data was collected through questionnaires and analyzed using the SEM-PLS method. The results show that Brand Image significantly influences Purchase Intention (? = 0.651, p < 0.05) and Brand Trust also significantly influences Purchase Intention (? = 0.421, p < 0.05). Furthermore, Purchase Intention has a positive and significant effect on Purchase Decisions (? = 0.713, p < 0.05). However, Brand Image does not have a significant direct effect on Purchase Decisions (? = 0.258, p > 0.05), while Brand Trust has a significant effect on Purchase Decisions (? = 0.488, p < 0.05). This study confirms that Purchase Intention acts as an intervening variable that strengthens the influence of Brand Image and Brand Trust on Purchase Decisions

Page 22 of 22 | Total Record : 218

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