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Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
ISSN : 27238121     EISSN : 2723813X     DOI : -
Core Subject : Economy, Science,
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
Articles 9 Documents
Search results for , issue "Vol. 3 No. 03 (2023): Jasmien" : 9 Documents clear
PENGARUH KEPEMIMPINAN, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DI KANTOR POS INDONESIA SITINJAK Kirana Agung M. Rahim; Nabila Hilmy Zhafira
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.374

Abstract

This study aims to analyze partially and simultaneously between leadership in a company, and the compensation given by the company to the performance of Sitinjak POS office employees. This research method uses analysis to test the hypotheses. The respondents used in this study were 21 employees. Data collection was carried out by distributing questionnaires to the sample population using Google Forms with quantitative techniques and linear regression testing. Furthermore, the results obtained were processed using analysis using software called Statistical Product and Service Solution or abbreviated as (SPSS) version 25, and Microsoft Excel. Researchers get the result that the variables of leadership (X1) and compensation (X2) have a positive and significant effect. to the performance of the employees of the Sitinjak POS office, then simultaneously the leadership and compensation variables also have an influence on the performance of the employees of the Sitinjak POS Indonesia office with a value of 63.7 percent
Pengaruh Tunjangan Kesejahteraan Dan Kesehatan Kerja Terhadap Kinerja Karyawan Di Mediasi Oleh Kepuasan Kerja Pada Badan Pengembangan Sumber Daya Manusia (BPSDM) PROVSU Sahbillah Nur; Aulia Arief Nasution; Sopi Pentana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.370

Abstract

This type of research is associative research with a quantitative approach. This research was conducted at the Human Resources Development Agency (BPSDM) which is a State-Owned Enterprise (BUMN) which is engaged in human resource development activities. Located at Jl. Ngalengko No.1 Perintis, East Medan District, Medan City, North Sumatra, the sample of respondents in this study was adjusted to 100 people from all employees of the Medan Human Resources Development Agency (BPSDM), the source of the data used in this study are primary and secondary data, Sub Structure I Variable Welfare Allowance (X1) of 0.371 states that every 1% addition of Welfare Allowance will increase Job Satisfaction by 0.371 or 37.1%, and vice versa if Welfare Allowance decreases by 1% then Job Satisfaction is predicted to decrease by 0.371 or 37 ,1%. Occupational Health Variable (X2) of 0.113 states that for every 1% addition of Occupational Health, it will increase Job Satisfaction by 0.113 or 11.3%, and vice versa if Occupational Health decreases by 1% then Job Satisfaction will be predicted to decrease by 0.113 or 11.3 %. Sub Structure II Variable Welfare Allowance (X1) of 0.097 states that for every additional 1% of Welfare Allowance, it will increase Employee Performance by 0.097 or 09.7%, and vice versa if Welfare Allowance decreases by 1% then Employee Performance will be predicted to decrease by 0.097 or 09.7%. The Occupational Health variable (X2) of 0.101 states that for every 1% addition of Occupational Health, it will increase Employee Performance by 0.101 or 10.1%, and vice versa if Occupational Health decreases by 1% then Employee Performance will be predicted to decrease by 0.101 or 10.1 %. The Job Satisfaction Variable (Z) of 0.668 states that every additional 1% of Job Satisfaction will increase Employee Performance by 0.668 or 66.8%, and vice versa if Job Satisfaction decreases by 1% then Employee Performance will be predicted to decrease by 0.668 or 66.8% .
Optimalisasi Pengelolaan BMN Dalam Meningkatkan Kualitas Pelayanan Pada UIN Sumatera Utara Medan Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.379

Abstract

The management of State-Owned Goods is highly necessary with the aim of organizing and managing state-owned goods within the university environment to achieve the implementation and good management of state-owned goods in accordance with government regulations, thus achieving the optimization of State-Owned Goods management in the university environment. This study employs a qualitative descriptive approach. The object of the study is the management of State-Owned Goods with the subjects being the university community, namely students and State-Owned Goods managers. Data collection techniques include observation, interviews, and documentation, with data analysis techniques in the form of reduction and analysis. The results of this study indicate that the optimization of State-Owned Goods management in improving campus services at the State Islamic University of North Sumatra is still not optimal. The large number of facilities that are slow to maintain and repair make students feel uncomfortable in the campus environment. Although the management of state-owned goods has implemented regulations related to State-Owned Goods management, it has not yet had a significant impact on the campus community, especially for students.
Pengaruh Knowledge Sharing, Absortive Capacity dan Organizational Learning Capability Terhadap Innovation Performance Pada PT. Perkebunan Nusantara IV (Persero) Medan M Mario Boy Sandy; Alvin Fahlevi; Sopi Pentana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.381

Abstract

The formulation of the problem in this study is whether knowledge sharing has an effect on the Performance of the State Civil Apparatus (ASN) at PT. Perkebunan Nusantara IV (Persero) Medan. Does absortive capacity affect the performance of the State Civil Apparatus (ASN) at PT. Perkebunan Nusantara IV (Persero) Medan. Does organizational learning capability affect the performance of the State Civil Apparatus (ASN) at PT. Perkebunan Nusantara IV (Persero) Medan. Does knowledge sharing, absortive capacity and organizational learning capability affect the performance of the State Civil Apparatus (ASN) at PT. Perkebunan Nusantara IV (Persero) Medan. The total population in this study amounted to 389 people, and by using the Slovin formula obtained a sample of 80 people. The analysis technique used is multiple linear regression. The results showed that knowledge sharing had a positive and significant effect on innovation performance at PT. Perkebunan Nusantara IV (Persero) Medan. Absortive capacity has no effect on innovation performance at PT. Perkebunan Nusantara IV (Persero) Medan. Organizational learning capability has a positive and significant effect on innovation performance at PT. Perkebunan Nusantara IV (Persero) Medan. Knowledge sharing, absortive capacity and organizational learning capability have a positive and significant effect on innovation performance at PT. Perkebunan Nusantara IV (Persero) Medan.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Widiya Anggraini; Ruswan Nurmadi; Azwansyah Habibie
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.382

Abstract

The ipurpose iof ithis istudy iwas ito iexamine iand ianalyze ithe ieffect iof icapital istructure, iprofitability, ifirm igrowth ion ifirm ivalue iwith idevidend ipolicy ias ian iintervening ivariable. iThe iapproach iused iin ithis iresearch iis ia iquantitative iapproach. iThe ipopulation iin ithis istudy iare iall imanufacturing icompanies ilisted ion ithe iIndonesia iStock iExchange. iThe isample iin ithis istudy iused ipurposive isampling itotaling i21 icompanies. iData icollection itechniques iin ithis istudy iusing idocumentation itechniques. iThe idata ianalysis itechnique iin ithis istudy iused iStructural iLeast iSquare iusing istatistical ianalysis iusing ithe iAuter iModel iAnalysis itest, iInner iModel iAnalysis, iand iHypothesis iTesting. iData iprocessing iin ithis istudy iusing ithe iPLS i(Partial iLeast iSquare) isoftware iprogram. iThe iresults iof ithis istudy iprove ithat idirectly idebt ito iequity iratio, ireturn ion iassets ihave ian ieffect ion ifirm ivalue, igrowth iopportunity, idevidend ipayout iratio ihas ino ieffect ion ifirm ivalue, idebt ito iequity iratio ihas ino ieffect ion idevidend ipayout iratio, ireturn ion iassets, igrowth iopportunity ihas ian ieffect ito ithe idevidend ipayout iratio. iIndirectly, ithe idevidend ipayout iratio iis inot iable ito imediate ithe ieffect iof idebt ito iequity iratio, ireturn ion iassets iand igrowth iopportunity ion ifirm ivalue
Dampak Pandemi Covid - 19 Terhadap Keadaan Ekonomi Di Kabupaten Langkat Diana Zahra; Annisya Dwi Putri Zulmi Zulmi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.383

Abstract

Corona virus Disease 2019 (COVID-19) adalah penyakit jenis baru yang belum pernah diidentifikasi sebelumnya pada manusia. Pandemi COVID-19 memberikan dampak tidak hanya di dunia namun juga di Indonesia, khususnya di Kabaupaten Langkat. Metode penelitian yang dipilih penelitian kualitatif dengan pendekatan fenomenologi untuk memahami bagaimana masyarakat dalam menghadapi pendapatan yang menurun sebagai dampak dari pandemi Covid-19. Penelitian ini dilakukan di 3 Kecamatan berbeda yang ada di Kabupaten Langkat yaitu Kecamatan Selesai, Kecamatan Hinai, dan Kecamatan Batang Serangan. Sumber data pada penelitian ini terdiri dari sumber data primer yaitu berupa hasil wawancara informan terkait dan data skunder dalam penelitian ini yang bersumber dari data-data dari Badan Pusat Statistik Kabupaten Langkat. Berdasarkan hasil penelitian bahwa pandemi Covid -19 memberikan pengaruh yang cukup besar terhadap perekonomian di Kabupaten Langkat. Dimana laju pertumbuhan ekonomi di Kabupaten Langkat mengalami penurunan sebesar 5,93% dari tahun 2019 ke tahun 2020. Banyak masyarakat yang harus melakukan pekerjaan sampingan karena penghasilan dari pekerjaan utama tidak dapat memenuhi kebutuhan hidup sehari-hari dan mengandalkan BLT (Bantuan Langsung Tunai) yang diberikan oleh Pemerintah. Tersedianya media online ternyata juga membantu masyarakat dalam memasarkan barang dagangannya sehingga dapat meningkatkan perekonomiannya.
Pengaruh Bazar dan lingkungan keluarga Terhadap Minat Berwirausaha pada Mahasiswa Universitas Budi Darma Anda Yanny
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.384

Abstract

Universitas Budi Darma always make every bazaar event the year this done For stimulate the students own entrepreneurial spirit and ready For build business Alone later after they pass. Family is the first very teach everything about life this . So is entrepreneurship . Parents job _ student This most is selling merchants _ results plant them in the market, or open business alone . And p This can said as trader . Study This aim for see how much big influence factor extrinsic and factor intrinsic student to interest entrepreneurship , namely the t test looks influence of the bazaar being held campus and environment family to interest entrepreneurship Research results This is the Bazar has influence to interest entrepreneurship for student . Temporary That Environment family No own influence to interest student For entrepreneurship . In a simultaneous test or together . Both variables are independent This influence interest student For entrepreneurship
Taksonomi Fintech: Klasifikasi dan Implikasi Teknologi Finansial di Era Digital Harahap, Muhammad Khoiruddin; Hariyanti, Irma; Epi, Yus; Natasya, Syarifah Fadillah; Afri, Evan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.518

Abstract

Penelitian ini bertujuan untuk memberikan pandangan komprehensif dan terstruktur tentang ekosistem fintech melalui pendekatan taksonomi berbasis Taksonomi Bloom Revisi 2001. Penelitian ini mengidentifikasi dan mengklasifikasikan berbagai jenis fintech, termasuk aplikasi pembayaran digital, peer-to-peer lending, dan teknologi blockchain. Pendekatan taksonomi ini membantu dalam memahami konsep dan teknologi yang digunakan dalam fintech, memfasilitasi adopsi dan aplikasi praktis. Analisis hubungan dan dampak fintech terhadap ekosistem keuangan, seperti regulasi, inovasi teknologi, dan adopsi oleh pengguna, memberikan wawasan yang mendalam. Evaluasi efektivitas dan efisiensi berbagai jenis fintech mengungkapkan aspek keamanan, kemudahan penggunaan, dan biaya transaksi, yang menjadi dasar rekomendasi perbaikan. Penelitian ini juga mendorong penciptaan solusi baru dan inovatif dalam fintech, seperti strategi keamanan baru dan model bisnis inovatif. Hasil penelitian ini menawarkan wawasan dan solusi praktis yang dapat diterapkan untuk meningkatkan kualitas dan inklusi keuangan di era digital.
EVALUASI DAMPAK KESEJAHTERAAN SOSIAL MASYARAKAT KABUPATEN PADANG LAWAS PASCA IMPLEMENTASI PROGRAM CSR PERSPEKTIF SOCIAL RETURN ON INVESTMENT (SROI) Tolentino, S.Pt, MM, Tolentino
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.1611

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak program Corporate Social Responsibility (CSR) terhadap kesejahteraan sosial masyarakat Kabupaten Padang Lawas setelah implementasi program tersebut, menggunakan pendekatan Social Return on Investment (SROI). Program CSR yang difokuskan pada pemberdayaan ekonomi, peningkatan pendidikan, dan akses layanan kesehatan diharapkan dapat memberikan kontribusi positif terhadap peningkatan kualitas hidup masyarakat. Penelitian ini mengadopsi desain kuantitatif dengan metode survei dan wawancara mendalam kepada 100 responden yang merupakan penerima manfaat program CSR. Data yang dikumpulkan meliputi perubahan dalam pendapatan, akses pasar, kapasitas produksi, serta aspek sosial lainnya yang dipengaruhi oleh program CSR. Hasil penelitian menunjukkan bahwa implementasi program CSR memberikan dampak signifikan terhadap kesejahteraan sosial masyarakat. Secara khusus, 70% responden melaporkan peningkatan pendapatan setelah mengikuti program, dan 80% merasakan manfaat dalam hal akses pasar dan peningkatan kapasitas produksi UMKM. Menggunakan metode SROI, dihitung bahwa rasio manfaat sosial terhadap biaya yang dikeluarkan perusahaan adalah 3:1, yang berarti setiap Rp 1 yang diinvestasikan menghasilkan manfaat sosial senilai Rp 3. Hal ini mengindikasikan bahwa program CSR memberikan nilai sosial yang lebih besar dibandingkan dengan biaya yang dikeluarkan. Penelitian ini memberikan kontribusi dalam evaluasi program CSR, dengan memperkenalkan SROI sebagai alat ukur yang efektif untuk mengukur dampak sosial. Hasil penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dan pemerintah dalam merancang dan melaksanakan program CSR yang lebih efektif, efisien, dan berkelanjutan. Rekomendasi yang diajukan termasuk pentingnya keberlanjutan program dan keterlibatan masyarakat dalam setiap tahap perencanaan dan pelaksanaan program CSR.

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