cover
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
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Unknown,
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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
Strategi Pengembangan Desa Wisata Ekologis Tangkahan Didesa Namo Sialang, Kecamatan Batang Serangan Kabupaten Langkat Propinsi Sumatera Utara M. Abbas Yunus
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.191

Abstract

This study discusses and examine the strenght and weaknesses and the opportunities and threats to formulate a strategy and program development in the Ecological Tourism village of Tangkahan . This study used quantitative and qualitative approaches. Data collected by observation, in depth interviews, documentation and disseminationof questionnaries to 90 respondents consisting of government, academics, tourism business and community leaders, then analized by SWOT method. Based an the SWOT analysis obtained alternative strategies that can be applied is create quality ecotourism product, increased promotion strategies through information technology application, human resouce competence development strategy and marketing ecotourism products strategies for tourists who stay in villas of Tangkahan Village and surrounding. Local people recommended to improve their competence in the field of tourism, tour operator and travel agencies must be active to make an attractive eco tourism package and promote be technological advancements both online and offline.
Panel Regression : Determinan Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Farmasi Di Bursa Efek Indonesia irawan irawan; Peberlisma Br Sitepu
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.192

Abstract

This study aims to prove the factors influencing capital structure and profitability mediation. The analytical method used in this study is a causal design method, with statistical analysis testing, panel data and path analysis. The sampling method used is purposive sampling with a total sample of 6 pharmaceutical companies listed on the Indonesia Stock Exchange and data from 2013 – 2019. The results of this study indicate that company size has a significant effect on profitability. Liquidity has a significant effect on profitability. Firm size and liquidity simultaneously have a significant effect on profitability. Firm size has no significant effect on capital structure. Liquidity has a significant effect on the capital structure. Profitability has no significant effect on capital structure. Firm size, liquidity and profitability simultaneously have a significant effect on capital structure. Profitability does not function as an intervening variable between firm size and capital structure. Profitability serves as an intervening variable between liquidity and capital structure..
Analisis Determinan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ilham ramadhan Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.193

Abstract

The purpose of this study was to determine the effect of tax service quality, understanding of tax regulations and tax sanctions partially and simultaneously on individual taxpayer compliance at the Medan Belawan Pratama Tax Service Office. The population in this study were all individual taxpayers registered at the Medan Belawan Pratama Tax Service Office as many as 78,182. The research was conducted in 2018. The data analysis technique used in this research is descriptive statistics, namely by describing and describing the data collected using Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Correlation Coefficient and determination, Partial Test and Simultaneous Test. The results of this study indicate that the Quality of Tax Services, Understanding of Tax Regulations and Tax Sanctions at the Medan Belawan Pratama Tax Service Office partially have a significant effect on individual taxpayer compliance
Analisis Strategi Pengembangan Usaha Kopi Arabika Di Masa Pandemi COVID - 19 (Studi Kasus Kopi Gayo Atulintang) marahadi marahadi; Irawan Irawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.195

Abstract

The purpose of this study was to analyze the development of the Arabica coffee business in Atulintang Village, Takengon Regency. The approach taken is a direct action plan where the analysis is carried out comprehensively. The results of this study show that the development of the Gayo coffee business in Atu Lintang Village has complex problems due to the Covid-19 pandemic. The results of the calculation of the income of Gayo coffee farmers are very concerning where the expected profit expectations are not in line with their expectations. Even coffee farmers find it difficult to sell their crops, plus the selling price continues to decline. This is due to the unstable price of Gayo coffee plus the price will drop during the current Covid-19 pandemic. For this reason, it is necessary to develop a more productive business development strategy in order to maximize farmer profits. The right SWOT strategy for Atu Lintang Village Farmers in developing their business and facing competition between other Gayo coffee businesses is a market penetration strategy that emerges from the QSPM matrix. 
Determinan Service Quality Terhadap Customer Satisfaction Ramadhan Harahap
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.196

Abstract

This study aims to analyze the determination of the influence of services from Reliability, Responsiveness, Assurance, Empathy and Tangibles simultaneously affect customer satisfaction PT SVMG - Medan. This type of research is descriptive quantitative research, namely research that aims to describe or describe the properties (characteristics) of a situation or object of research, which is carried out through the collection and analysis of quantitative data and statistical testing. The test equipment in this study uses multiple linear regression models using t test and F test. The results of the F test prove that the variables of reliability (X1), responsiveness (X2), assurance (X3), empathy (X4) and tangibless (X5) simultaneously have a significant effect on Y (Customer Satisfaction ). The results of the t test prove that only responsiveness (X2), empathy (X4) and tangibles (X5) variables have a significant effect on customer satisfaction.
Formulasi Blue Ocean Strategy : Studi Kasus Kopi Gayo di Kabupaten Takengon Samrin Samrin; Irawan Irawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.197

Abstract

The purpose of this study was to identify and analyze the blue ocean strategy formulation for gayo coffee products. One of the most discussed topics today in the business world is how to escape the intense Red Ocean and how to create an indisputable Blue Ocean. Strategies for achieving distinct competitive advantages through innovative information technology (i.e., problem identification and implementation), which enable creating an undeniable market space, business based on efficiency and effectiveness. A remarkable fact about Gayo's Blue Ocean Strategy coffee products is that its rapid growth has not come from attracting competing customers from the existing Red Ocean market, but from creating the Blue Ocean market (3PL market), which the existing incumbents have noticed. , and also from building a new business model based on the ubiquitous-oriented 3PL system. Analyzed through the Four Actions Framework and characterized as Blue Ocean, this case study provides valuable information on how a business strengthened its competitive advantage from the Red Ocean as it transitioned to the Blue Ocean by leveraging the creation of unrivaled market space, creating and capturing new demand
Pengaruh Pelatihan, Kompetensi Dan Lingkungan Kerja Terhadap Kinerja Karyawan PDAM Tirtanadi Sei Agul Sri Suganti; Nina Agustina; Demak Claudia Yosephine Simanjuntak
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.210

Abstract

This study aims to analyze the impact of training, competence and work environment on the performance of PDAM Tirtanadi Sei Agul employees. The population is 120 people and the sample in this study is 92 people. Testing using multiple linear analysis techniques partial hypothesis test results obtained that the training has a value of tcount> ttable that is 2.682> 1.66235 with a significant level of 0.009 <0.05, competence has a value of tcount> ttable that is 3.391> 1.66235 with a significant level of 0.001 < 0.05 and the work environment has a value of tcount> ttable that is 6.281 > 1.66235 with a significant level of 0.000 <0.05 so that training, competence and work environment have a significant and significant effect on the performance of PDAM Tirtanadi Sei Agul employees. Simultaneous test results obtained that the value of Fcount > Ftable is 44,662 > 2.71 with a significant level of 0.000 < 0.05 so it can be concluded that training, competence and work environment have a significant and joint effect on the performance of PDAM Tirtaadi Sei Agul employees.
Analisis Pengaruh Informasi Akuntansi dan Informasi Non Akuntansi Terhadap Pengambilan Keputusan Kredit Datuk Maralelo Siregar
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.211

Abstract

The purpose of this study was to The problem in this study is whether accounting information can be used to predict a credit decision taken by the Bank. Meanwhile, non-accounting information is a control variable in this study. Therefore, this study aims to gather empirical evidence on the matter. This research took place at Bank Mandiri Branch Sidoarjo Achmad Yani. In accordance with the purpose of this study, multiple regression analysis model was used to test the research hypothesis regarding the effect of accounting information on credit decisions.The population in this study are all applications for working capital loans that have been approved by the Bank. The sample drawn is 50 credit applications whose credit has been approved by the Bank in 2020.The results of the study indicate that accounting information does not entirely influence credit decision making. Meanwhile, non-accounting information that has an influence on bank credit decisions is the value of the guarantee and the experience of the leader of the prospective debtor.
Pengaruh Kompetensi, Kerjasama Tim, Dan Motivasi Terhadap Kinerja Satuan Kerja Bidang Hukum Kepolisian Daerah Sumatera Utara Salpatore Simanjuntak; Sjahril Effendy P.; Hazmanan Khair
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.212

Abstract

The purpose of this study was to determine the effect of competence, teamwork, and motivation on the performance of the work unit in the Legal Division of the North Sumatra Regional Police partially and simultaneously. The data analysis technique used is multiple linear regression, t test (partial), F test (simultaneous) and R square test. From the test results that have been obtained, it can be concluded that partially competence has a positive and significant effect on performance, cooperation  team has a positive and significant effect on performance, motivation does not  has an effect and is not significant to the work unit's performance. Then by simultaneous competence, teamwork and motivation simultaneously have an effect  positive and significant towards performance.
Peningkatan Pemasaran Dengan Cara Pendekatan Konsumen Terhadap Penggunaan Jasa J&T Ekspress Rifky Budi Setiawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.226

Abstract

This research was conducted in Mongonsidi Medan where this study aims to determine how the influence of the service marketing mix consisting of: Product (X1), Promotion (X2), on the consumer's purchase decision (Y) to use the J&T expedition service of the Mongonsidi Branch in Medan. The population in this study was 375 consumers with a sample size of 79 samples. The sample size is determined by the Slovin formula with an error tolerance of 10%. The study was conducted from June to October 2019. Sources of data used primary data taken directly from respondents. The results showed that product, promotion, price, location, people, physical evidence, and process had a positive and significant effect either partially or simultaneously on purchasing decisions to use J&T expedition services in the Mongonsidi Branch of Medan. Process variables were the variables that most influenced consumer purchasing decisions. . Products, promotions, prices, locations, people and physical evidence, and processes contributed 88.0% to the formation of consumer purchasing decisions. Products, promotions, prices, locations, people and physical evidence, and processes have a very strong relationship to consumer purchasing decisions.

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