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Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Published by Cattleya Darmaya Fortuna
ISSN : 27238121     EISSN : 2723813X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above rules
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 3 No. 02 (2023): Januari" : 8 Documents clear
Pengaruh Kinerja Manajemen Terhadap Kinara Keuangan PT. Industri Karet Deli Periode 2009 - 2021 Susan Grace Nainggolan; Niarita Bukit
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.348

Abstract

To find out how much influence Management Performance has on Financial Performance at PT. Deli Rubber Industry, so this research really needs to be done. The method used is explanatory research. While the data analysis technique uses statistical analysis by testing regression, correlation, determination and hypothesis testing. The results of this study are in the form of management performance variables which obtain an average value of 3.81%. The Financial Performance variable is obtained from an average value of 3.91% while Management Performance has a positive and significant effect on Financial Performance with a regression equation Y = 13,1987,981X, and a correlation coefficient value of 0.667 or has a strong relationship with determination value of 44.5%. The hypothesis test obtained a significance of 0.000 <0.05.
Pengaruh Kesiapan Sumber Daya Manusia Dan Teknologi Terhadap Adopsi Platform E-Commerce Shopee Serta Dampaknya Pada Kinerja Penjualan (Studi Pada Umkm Kuliner Di Kota Medan) Alfaridho Sibarani; Tapi Rondang Ni Bulan; Annisha Suvero Suyar
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.365

Abstract

This study aims to determine the effect of readiness of human resources, and technology has an effect on sales performance, to determine and analyze the effect of readiness of human resources and technology on the adoption of shopee e-commerce platform and its impact on sales performance. The population sampling method in this study amounted to 259,812, the population data registered in the UMKM data site belonging to the Cooperatives and Micro, Small and Medium Enterprises Office of North Sumatra province, and using the Slovin sampling technique, a sample of 100 Culinary SMEs was obtained. The technique used in collecting this data s using a survey through distributing questionnaires to culinary MSME users who run their business by e-commerce in the shopee application in the city of Medan. The results show that the readiness of human resources has no significant effect on sales performance, technology readiness does not significantly affect sales performance, the adoption of the shopee e-commerce platform mediates the effect of human resource readiness on sales performance, the adoption of the shopee e-commerce platform mediates the technological readiness to sales performance.
Analisis Penerapan Perencanaan Pajak Penghasilan 21 Sebagai Strategi Penghematan Pembayaran Pajak Perusahaan Pada PT. Duta Agung Jaya Riska Inayah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.366

Abstract

PT. Duta Agung Jaya has carried out article 21 ncome tax planning as an effort to efficiently pay corporate ncome tax. Where, taxes are one of the deductions of company ncome, therefore companies need ways that can be used to save the company's tax burden. One way that can be used to streamline the tax burden s by means of Tax Planning. This study aims to find out whether there s a significant difference between corporate ncome tax before and after the application of tax planning n PT. Duta Agung Jaya n saving ncome tax owed. This type of research s descriptive through observation and nterviews. The research data conducted s n the form of primary data. Where primary data s carried out, namely data obtained directly from agencies which are then processed by researchers. The primary data n this study are employee lists, employee payrolls, and financial statements. The results of this study show that article 21 tax planning using the Gross Up method s the most appropriate for companies. The application of Gross Up has proven successful n reducing Corporate ncome Tax.
Pengaruh Kepemilikan Institusional, Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Periode 2016-2020 Windy Oswita; Rizki Filhayati Rambe; Syamsul Bahri Arifin
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.367

Abstract

This study aims to determine the effect of institutional ownership, liquidity, firm size on profitability with capital structure as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used is obtained from the company's financial statements that have been audited on the Indonesia Stock Exchange during the study period. The population of this study are manufacturing companies for the 2016-2020 period, which amount to 195 companies. The sample in this study amounted to 21 companies. The analytical method used was partial least square analysis with outer model analysis, inner model analysis, hypothesis testing. The results of this study indicate that partially institutional ownership, liquidity, firm size and capital structure have no effect on profitability, institutional ownership of liquidity, firm size has no effect on capital structure. Indirectly, the capital structure is not able to mediate the influence of institutional ownership, liquidity, firm size on profitability
Pengaruh Budaya Organisasi dan Iklim Komunikasi Terhadap Kinerja Karyawan dengan Knowledge Sharing Sebagai Variabel Mediasi Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan Hasibuan Nurcahaya; Bagus Handoko; Alvin Fahlevi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.368

Abstract

This study aims to determine the influence of organizational culture and communication climate on knowledge sharing partially. To determine the effect of organizational culture, communication climate and knowledge sharing on employee performance partially. To determine the influence of organizational culture and communication climate on employee performance through knowledge sharing at the Medan City Regional Tax and Retribution Management Agency. The total population in this study amounted to 249 people and 153 people were used as samples using the Slovin formula. The analysis technique used is path analysis. The results show that organizational culture has no effect on employee performance, communication climate has no effect on employee performance, organizational culture has a positive and significant effect on knowledge sharing, communication climate has no effect on knowledge sharing, knowledge sharing has a positive and significant effect on employee performance, knowledge sharing mediates the influence of organizational culture on employee performance and knowledge sharing does not mediate the effect of communication climate on employee performance.
Pengaruh Servant Leadership Dan Empowerment Terhadap Organizational Citizenship Behavior Melalui Kepuasan Kerja Pada PT. Bank Sumut Ulfah Mach Fira; Ani Muwarni Muhar; Sarah Imelda
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.369

Abstract

This study aims to determine the effect of servant leadership and empowerment on job satisfaction partially. To determine the effect of servant leadership, empowerment and job satisfaction on organizational citizenship behavior. To find out whether job satisfaction mediates the influence of servant leadership and empowerment on organizational citizenship behavior at PT. SUMUT Bank. The total population in this study amounted to 130 people, and by using a saturated sampling technique, a sample of 130 people was obtained. The analysis technique used is path analysis. The results showed that servant leadership had no effect on job satisfaction, empowerment had a positive and significant effect on job satisfaction. Servant leadership has no effect on organizational citizenship behavior. Empowerment has a significant effect on organizational citizenship behavior. Job satisfaction has a significant effect on organizational citizenship behavior at PT. SUMUT Bank. Job satisfaction does not mediate the influence of servant leadership on organizational citizenship behavior. Job satisfaction does not mediate the effect of empowerment on organizational citizenship behavior at PT. SUMUT Bank.
Keputusan Pembelian Smartphone Yang Dipengaruhi Oleh Harga Dan Kualitas Produk Maulidina; Yosafat Vitorio Simanjuntak
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.373

Abstract

It cannot be denied, the development of world technology is currently very rapid, especially the development of smartphones. Smartphones have become one of the important needs for the community, because with the existence of smartphones, people can be assisted in various activities and their daily activities. One of the well-known smartphone companies, namely Xiaomi Inc., with its product, Xiaomi. There are several reasons why people decide to buy Xiaomi, because they are influenced by competitive prices with guaranteed product quality. This study aims to determine the effect of price and product quality on purchasing decisions for Xiaomi brand smartphones in Medan Marelan sub-district. This study used a quantitative approach with data collection methods through questionnaires via G-form, which were distributed to 96 respondents using a purposive sampling technique. Testing the data in this study uses the Validity Test, Reliability Test, Multiple Linear Regression Test, T Test, F Test, and Coefficient of Determination Test. The variables in this study consist of Price (X1), Product Quality (X2) and Purchase Decision (Y). From the test results, it is obtained that the price variable (X1) and product quality variable (X2) have a positive influence on purchasing decisions (Y), with the multiple linear regression test equation Y = 5.236 + 0.084 X1 + 0.272 X2.
ANALISIS PENGARUH KEBIJAKAN PEMERINTAH TERHADAP PENINGKATAN PENJUALAN ONLINE DAN LEGALITAS UMKM DI KABUPATEN PADANG LAWAS UTARA Tolentino, S.Pt, MM, Tolentino
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i01.1610

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) memegang peranan penting dalam perekonomian Indonesia, termasuk di Kabupaten Padang Lawas Utara. Namun, meskipun kontribusinya signifikan, banyak UMKM yang masih menghadapi kendala dalam hal akses pasar dan legalitas usaha. Dalam rangka mendukung keberlanjutan dan perkembangan UMKM, pemerintah telah meluncurkan berbagai kebijakan, seperti pelatihan digitalisasi dan fasilitasi legalisasi usaha, yang bertujuan untuk meningkatkan kinerja UMKM melalui penjualan online dan status legalitas usaha. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan pemerintah terhadap peningkatan penjualan online dan legalitas UMKM di Kabupaten Padang Lawas Utara. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan desain penelitian deskriptif dan analitis. Data dikumpulkan melalui survei terhadap 100 pelaku UMKM yang telah mendapatkan dukungan kebijakan pemerintah terkait digitalisasi dan legalisasi usaha. Analisis data dilakukan menggunakan regresi linier berganda untuk mengukur pengaruh kebijakan pemerintah terhadap dua variabel dependen: penjualan online dan legalitas usaha.Hasil penelitian menunjukkan bahwa kebijakan pemerintah yang terkait dengan pelatihan digital memiliki pengaruh positif yang signifikan terhadap peningkatan penjualan online UMKM di Padang Lawas Utara. Selain itu, kebijakan pemerintah dalam hal legalisasi usaha juga terbukti berpengaruh positif terhadap peningkatan legalitas UMKM di daerah tersebut. Secara keseluruhan, kebijakan pemerintah terbukti efektif dalam mendukung pengembangan UMKM, namun terdapat tantangan terkait sosialisasi kebijakan dan aksesibilitas bagi UMKM yang lebih kecil.

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