cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Location
Unknown,
Unknown
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
 7   8   9   10   11 
Dampak Berpengaruhnya Perencanaan Pajak Terhadap Efisiensi Beban PPh Pasal 21 Misto Ketaren
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.v2i2.236

Abstract

Tax planning is one of the functions of tax management (tax management) through tax planning so that income tax can be reduced optimally by legal means. The purpose of tax planning is not to avoid paying taxes, but to arrange so that the tax paid is not more than the amount that should be the company's obligation. In the implementation of tax planning, it is very necessary to have good knowledge of the applicable tax laws and regulations. The company must really understand all tax rules, so as not to get caught in the problem of tax evasion or other illegal efforts or violate the applicable tax provisions, so that the company must bear the consequences of being subject to sanctions that will harm the company.
SEM-PLS : Determinan Minat Beli Produk UMKM (Studi Empiris Produk Desa Wisata Samosir) Toto Budiharto
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.v2i2.261

Abstract

This study uses the SEM-Partial Least Square (PLS) approach. PLS is a component-based or variant-based Structural Equation Modeling (SEM) equation model. Hypothesis testing is carried out using the Bootstrap resampling method with a minimum number of bootstrap as many as 217 and the number of cases must be the same as the number of observations in the original sample. The results of this study prove that attitude has a positive and significant effect on buying interest which proves the hypothesis is accepted. This means that the better the attitude shown to Samosir products, the more buying interest in Samosir tourism visitors will be. The test results provide empirical evidence that the price has a positive and insignificant effect on buying interest which proves the hypothesis is rejected. Of course, this finding shows how price cannot affect buying interest so that SMEs are expected to be able to evaluate the price so that it remains in accordance with the buying interest of tourist visitors in buying. The test results provide empirical evidence that trust has a positive and significant effect on buying interest which proves the hypothesis is accepted.
Faktor-Faktor Yang Mempengaruhi Pembiayaan Bank Syariah di Indonesia Nursantri Yanti
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.v2i2.287

Abstract

This financing is in the form of funds from surplus units to deficit units with the aim of obtaining profit margins, rental income and income from proceeds. The bank's business activity in the form of financing with the principle of profit sharing is a form of economic equity in accordance with sharia guidelines, because its activities are proven to support asset turnover and flow productively. But in reality, Islamic banks are more dominant in channeling consumptive funds through buying and selling-based financing. This study analyzes and tests whether SBIS, CAR, FDR, NPF, and yields that can affect financing. The sample used in this study found 48 data sourced from data from Islamic Commercial Banks and Sharia Business Units for the 2017-2020 period. After processing the data using multiple linear regression, the results showed that SBIS, CAR, FDR, NPF, and Yield could affect financing significantly and by doing partial or simultaneous testing
Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening Di Qur'an Centre Provinsi Kepulauan Riau Adi Syahputra Purba; M Ilham Fathoni
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.v2i2.309

Abstract

The effect of the X1 variable on X3 has a P-Values value of 0.000 <0.05, so it can be stated that the effect of X1 on X3 is significant. The effect of the X1 variable on Y has a P-Values value of 0.016 <0.05, so it can be stated that it has a significant effect. The effect of the X2 variable on X3 has a P-Values value of 0.000 <0.05, so it can be stated that it has a significant effect. The effect of the X2 variable on Y has a P-Values value of 0.030 <0.05, so it can be stated that it has a significant effect. The effect of the X3 variable on Y has a P-Values value of 0.013 <0.05, so it can be stated that it has a significant effect. The indirect effect of the X1 variable on Y through X3 has a P-Values value of 0.032 <0.05, so this result shows that X1 indirectly has a significant effect on Y through X3. The indirect effect of the X2 variable on Y through X3 has a P-Values value of 0.028 <0.05, so this result shows that X2 indirectly has a significant effect on Y through X3.
Hubungan Gaya Kepemimpinan Transformasional dan Gaya Kepemimpinan Transaksional Dengan Kualitas Pelayanan Kasus Hotel Mulia Senayan Jakarta Netty Evy Glorya Manurung; Izaak Samuel Leihutu
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i2.504

Abstract

Tourism industry development is very fast and creating a competitiveness among the industry, whether nationally and globally. To win the competition they have to be creative to win the guest’s heart by creating the service quality that been expected by the customers or even beyond their expectation. In order to achieve the service quality as mentioned above, leaders will take their roles to drive all the instruments of service quality to be performed by the employee in maximum capacity. Leader’s influences affected to service quality given by the employee to customers. Leadership topic is always a very interesting topic to be discussed and yet hard to be understood and implemented. In this modern era there are two leadership styles which been acknowledge by the former researcher, they are Transformational Leadership and Transactional Leadership. Few studies had been done and concluded that transformational leadership needed to ensure the service quality achieved by the operations. Hotel Mulia Senayan Jakarta is one of the biggest hospitality industry in Indonesia which provides accomodations and it is very important for them to ensure the service quality given to guests are achieved from the roles performed by the hotel leaders.
Analisis Kepuasan Wisatawan Terhadap Objek Ekowisata Pantai Binasi Kecamatan Sorkam Barat Kabupaten Tapanuli Tengah April Sabdi Marbun; Debora S Purba S Purba
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i1.505

Abstract

This study aims to measure the level of tourist satisfaction with the quality of the ecotourism object at Binasi Beach, West Sorkam District, Central Tapanuli Regency. As well as analyzing the effect of the quality of the Binasi Beach ecotourism object on tourist satisfaction. The sample was determined by purposive sampling method, while data collection was done by giving questionnaires to respondents which contained tourists' perceptions of the quality of Binasi Beach ecotourism objects and tourist satisfaction questionnaires. The results of the analysis of the influence of the Binasi Beach ecotourism object on tourist satisfaction partially show that the Attraction and Leisure Variables have a significant effect on tourist satisfaction. While the variables of facilities, infrastructure and transportation have no significant effect on tourist satisfaction. The comfort variable is the variable that has the biggest influence on tourist satisfaction, while the infrastructure variable is the variable that has the least influence on tourist satisfaction. Meanwhile, the five variables of the quality of the Binasi Beach ecotourism object have a significant effect on tourist satisfaction.
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Usaha Mikro Kecil dan Menengah di Indonesia Muhammad Yusuf; Inda Arfa Syera; Azizul Kholis; Reza Indriani
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i3.510

Abstract

Di negara sedang berkembang UMKM mempunyai peran yang penting, khususnya dari perspektif kesempatan kerja dan sumber penghasilan bagi kelompok menengah kebawah, penyebaran pendapatan dan meminimalkan kemiskinan, serta berperan dalam pembangunan ekonomi desa. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh penyaluran kredit perbankan, tenaga kerja UMKM dan inflasi terhadap pendapatan UMKM di Indonesia baik jangka pendek maupun jangka panjang periode 2010:1-2017:4. Alat yang digunakan dalam penelitian ini adalah alat analisis ekonometrika model koreksi kesalahan (Error Correction Model/ECM). Hasil penelitian menunjukkan bahwa penyaluran kredit perbankan baik jangka pendek maupun jangka panjang berpengaruh positif dan signifikan terhadap pendapatan UMKM di Indonesia. Dalam jangka pendek variabel tenaga kerja UMKM memiliki pengaruh positif dan signifikan terhadap pendapatan UMKM di Indonesia. Sedangkan jangka panjang variabel tenaga kerja UMKM berpengaruh negatif dan signifikan terhadap pendapatan UMKM di Indonesia. Variabel inflasi memiliki pengaruh negatif dan signifikan pendapatan UMKM di Indonesia baik dalam jangka panjang maupun jangka pendek. Secara simultan variabel penyaluran kredit perbankan, tenaga kerja UMKM dan inflasi berpengaruh signifikan terhadap pendapatan UMKM di Indonesia pada taraf kepercayaan 98,70%. Dengan demikian dapat disimpulkan bahwa penyaluran kredit perbankan merupakan faktor penentu utama yang mempengaruhi pendapatan UMKM di Indonesia.
Pengaruh Citra Merek Dan Harga Terhadap Keputusan Pembelian Smart Phone Vivo Studi Kasus Pada Mahasiswi Umsu Fakultas Ekonomi Dan Bisnis Novi Aisha
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i3.512

Abstract

The aim of the study was to determine and analyze the partial effect of brand image on the purchase decision of Vivo smartphone products studied by FEB UMSU students, to determine and analyze the partial effect of price on purchasing decisions of Vivo smartphone products studied by FEB UMSU students, to determine and analyze the effect of Simultaneous brand image and price on purchasing decisions for Vivo smartphone products studied by FEB UMSU students. The research approach used in this research is associative and quantitative. The number of research samples is 100 students from the Faculty of Economics and Business, Muhammadiyah University of North Sumatra. Based on the results of the partial t-test, there is a significant influence between the Brand Image variables on Purchase Decisions for Students of the Faculty of Economics and Business UMSU. Based on the results of the partial test, there is a significant influence between the price variable on purchasing decisions for students of the UMSU Faculty of Economics and Business. Based on the simultaneous F test, there is a significant effect between the Brand Image and Price variables on Purchase Decisions for Students of the Faculty of Economics and Business UMSU.
Pengaruh Kualitas Pelayanan Dan Harga Tiket Terhadap Kepuasan Pelanggan Pengguna Jasa Di Pt. Kereta Api Indonesia Divre I Medan Novi aisha
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.513

Abstract

This study aims to see the effect of Service Quality and Price on Customer Satisfaction with a sample of 100 respondents determined by Quota sampling technique as a determinant at PT. Kereta Api Indonesia (Persero) Medan, using a questionnaire/questionnaire. This study uses multiple linear regression test data analysis techniques. From the results of the study, it was found that there was a significant influence between Service Quality on Customer Satisfaction. From the results of this study, it was obtained that ticket prices had a significant effect on customer satisfaction. Based on the results of the F test there is a significant effect of Service Quality and Ticket Prices on Customer Satisfaction simultaneously.
Pengaruh Debt To Assets Ratio, Current Ratio, Quick Ratio, Terhadap Nilai Perusahaan Yang Terdapat Pada Sektor Perdagangan Jasa Dan Investasi Yang Terdaftar Pada Bei Periode 2015-2019 ananda Alexander Aritonang; kelvin kelvin; Mariska Sisilia
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.515

Abstract

This study aims to find out and analyze the effect of the debt to assetsu ratio, currentu ratio,u and quicku ratio to the value of your company that exists in your trading sector and services and investments that are listed on the BEIu for the 2015-2019 period.u The research approach used is a quantitative approach.u The sampling method is purposive sampling, and the sample is 18u companies in the trade, services, and investments that are registered on the Indonesian stock exchange for 5u years and the period of research is significant. The tou equity ratio has an effect and is partially significant to the priceu tou book value in the trade, services and investment sectors that are listed on the I Indonesia Stock Exchange, with the results of the test, you get the value of u 2.947u with a significant value nu is 0.004u while u ttabelu is u 1.987u with u significant 0.05.u Current ratiou has no effect and partially significant to u priceu tou booku valueu in your trading sector, services and investment that you listed on the I Indonesia Stock Exchange,

Page 9 of 21 | Total Record : 201

 7   8   9   10   11 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): JANUARI- APRIL Vol. 5 No. 2 (2024): SEPTEMBER Vol. 4 No. 2 (2023): April 2023 Vol. 4 No. 1 (2023): Januari 2023 Vol. 4 No. 3 (2023): September Vol. 3 No. 2 (2022): April 2022 Vol. 3 No. 1 (2022): Januari 2022 Vol. 3 No. 3 (2022): SEPTEMBER Vol. 2 No. 3 (2021): SEPTEMBER (2021) Vol. 2 No. 2 (2021): April Vol. 2 No. 1 (2021): January Vol. 1 No. 3 (2020): (SEPTEMBER) Vol. 1 No. 2 (2020): (APRIL) More Issue