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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 440 Documents
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Pengaruh Kesenjangan Perilaku Konsumen Ramah Lingkungan Terhadap Sebab-Akibat Dalam Pemasaran Di Industri Kosmetik Ratri, Resita Sekar; Arafah, Willy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.523

Abstract

Terdapat ketidakkonsistenan yang signifikan antara attitude, intention, dan behavior konsumen dalam pembelian produk ramah lingkungan. Fenomena ini menciptakan kesenjangan yang dikenal sebagai kesenjangan antara sikap dan perilaku dalam konsumsi hijau. penelitian ini bertujuan untuk menganalisis pengaruh pemasaran terkait tujuan terhadap kesenjangan attitudes and behavior of green consumption dalam industri kosmetik. Dalam penelitian ini, peneliti menggunakan metode kuantitatif. Data dikumpulkan dengan menggunakan kuesioner yang disebar melalui google form, pada penelitian ini menggunakan 130 responden dengan 16 indikator pertanyaan. Dalam teknik analisis data, peneliti menggunakan metode SEM (Structural Equation Modeling). Hasil penelitian menunjukkan bahwa green consumption intention memiliki pengaruh positif terhadap attitude toward the environment, green consumption behavior memengaruhi green consumption intention, dan terdapat pengaruh antara green consumption behavior dan attitude toward the environment yang dimediasi oleh green consumption intention. Sedangkan green consumption behavior tidak memiliki pengaruh langsung terhadap attitude toward the environment.
Efektivitas Iklan Dan Citra Merek Terhadap Keputusan Pembelian Online Pada Konsumen Shopee Al Hilal Faros Agusta. D; Ihwan Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.524

Abstract

This study aims to analyze the effectiveness of advertising and brand image on online purchasing decisions in shopee consumers. To determine the effectiveness of advertising and brand image on shopee consumers.This study also analyzes whether advertising and brand image have an effect on online purchasing decisions on shopee consumers. The population in this study were people who used the shopee application and the sample studied was 165 respondents (sample). The data was examined using smartPLS.The results of hypothesis testing that have been carried out show that: 1) Advertising has a positive effect on purchasing decisions. 2) Advertising has a positive effect on brand image. 3) Brand image is positive for purchasing decisions.
Analisis Profit Margin PT Bank Sumut Kantor Pusat Imam Bonjol Medan Harianja, Riodinar; Sianipar , Selvie; Martaulina , Sinta Diana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.526

Abstract

Profit margin analysis of Bank Sumut Head Office, Imam Bonjol Medan refers to the report of the Financial Services Authority of the Republic of Indonesia, is one of the assets of the local government (North Sumatra) in banking services. The activities of this company also have an interest in financial statements in profitability. The increase in profit each year refers to the financial statement process at least the profit earned per year has increased significantly. This study aims to describe the performance of one of the banks owned by the North Sumatra Regional Government in the 2017-2021 period. This period is a phenomenal analysis during the Covid-19 period in the financial sector owned by regional development banks. The method used in this research is descriptive analysis method, which describes the situation of financial statements pre to post Covid-19 passed. The research findings show that profit margin on sales (net profit margin and gross profit margin) experienced fluctuations in percentage of 16% - 24%. The transition period of Covid-19 to the new normal era has a very dominant impact.
Peran Pola Pikir Konsumen Terhadap Pakaian Ramah Lingkungan Di Indonesia Malikah Azzahrah Salsabila; Willy Arafah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.529

Abstract

Pada era modern ini, kesadaran konsumen terhadap pentingnya keberlanjutan lingkungan semakin meningkat, terlihat dari tren fashion ramah lingkungan yang semakin populer di industri kreatif, di mana konsumen tidak hanya mempertimbangkan aspek fungsional dan estetika produk tetapi juga dampak lingkungannya, seperti yang terlihat dalam preferensi terhadap green clothing yang mencerminkan simbol status, lingkungan, inovasi, dan mode. Penelitian ini bertujuan untuk mengetahui kesenjangan dalam literatur mengenai faktor-faktor yang mempengaruhi purchase intention green clothing di Indonesia. Dengan menganalisis pengaruh status symbol, environmentalism symbol, innovation symbol, dan fashion symbol terhadap attitude towards, serta bagaimana attitude towards tersebut memediasi pengaruh terhadap purchase intention. Penelitian ini adalah hypothesis testing. Data dikumpulkan secara cross-sectional dari masyarakat yang mengenal pakaian ramah lingkungan, menggunakan kuesioner dengan teknik purposive sampling. Sampel minimal adalah 85, maksimal 170. Data dianalisis dengan SPSS versi 25 dan Amos versi 24, termasuk uji validitas, reliabilitas, goodness of fit, dan uji hipotesis. Hasil penelitian menunjukkan bahwa, pada hipotesis langsung menguji hubungan langsung antara variabel independen (Status Symbol, Environmentalism Symbol, Innovation Symbol, dan Fashion Symbol) dengan variabel dependen Attitude Towards green clothing. Hasilnya menunjukkan pengaruh positif signifikan dari keempat simbol tersebut terhadap Attitude Towards green clothing. Pada hipotesis tidak langsung, variabel independen juga memengaruhi Purchase Intention green clothing melalui mediator, Attitude Towards green clothing, yang juga terbukti signifikan. Ini menunjukkan peran penting Attitude Towards dalam menghubungkan persepsi simbolik dengan niat beli green clothing.
Pengaruh Struktur Aset Dan Pertumbuhan Aset Terhadap Struktur Modal Apriliah , Dika; Pratiwi, Aliah; Huda, Nurul
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.530

Abstract

This research was conducted with the aim of examminingthe influence of Asset Structure, Asset Growth on Capital Structure at PT. Indofarma Tbk is listed on the indonesia Stock Exchange (BEI) for the period 2001-2022 .The use of data in this research is based on quantitative data. The reseach instrument used to measure this research uses data on total assets, fixed assets, debt and capital from the balance sheet financial report at PT. Indofarma Tbk. The population of this research is the financial statements of PT. Indofarma Tbk for 21 years, namely from 2001-2022. The sample in this research is the financial report of PT. Indofarma Tbk for 12 years, namely 2001-2022. The sampling technique used in this research was purposive sampling. The data collection teachnique used in this research are documentation and literature study.The data analysis technique in this research is using the classic assumption test, multiple linear regression test, t test, f test using the SPSS 24 program. The research results show that the Asset Struktur variable partially influences Capital Structure,while the Asset Growth variable partially infuences Capital Structure. Simultaneously, the Asset Structure and Asset Growth variables influence Capital Structure.
ANALISIS PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. PANEN LESTARI INTERNUSA Sulaiman, Jihan; HANUM, ZUBAIDAH
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i04.533

Abstract

Penelitian ini bertujuan (a) untuk mengetahui dan menganalisis pengaruh pelatihan secara parsial terhadap kinerja karyawan. (b) untuk mengetahui dan menganalisis pengaruh motivasi kerja secara parsial terhadap kinerja karyawan. (c) untuk mengetahui dan menganalisi pengaruh pelatihan dan motivasi kerja secara simultan terhadap kinerja karyawan. Dari hasil pengujian parsial (Uji t) variabel Pelatihan(X1) terhadap variabel Kinerja Karyawan (Y) dan berdasarkan kriteria Uji T, didapatkan signifikansi sebesar 0,270 > 0,05 maka Ho diterima, dapat disimpulkan secara parsial bahwa tidak terdapat pengaruh Pelatihan terhadap Kinerja Karyawan pada PT. Panen Lestari Internusa. Dari hasil pengujian parsial (Uji t) variabel Motivasi Kerja (X2) terhadap variabel Kinerja Karyawan (Y) dan berdasarkan kriteria Uji T, didapatkan signifikansi sebesar 0,000 < 0,05 maka Ho ditolak, dapat disimpulkan secara parsial bahwa terdapat pengaruh motivasi kerja terhadap Kinerja Karyawan pada PT. Panen Lestari Internusa. Dari hasil pengolahan data, didapatkan nilai signifikansi adalah sebesar 0,000 yang lebih kecil daripada 0,05. Dari analisis tersebut, maka Ho ditolak, artinya ada secara simultan variabel bebas mempengaruhi variabel terikat. Untuk meningkatkan Kinerja Karyawan PT. Panen Lestari Internusa, maka harus meningkatkan pelatihan dan motivasi kerja. Nilai Adjusted R Square pada tabel di atas sebesar 0,995 atau 99,5%. Kondisi ini menjelaskan bahwa 99,5% variabel pelatihan, motivasi kerja mempengaruhi kinerja karyawan.. Sisanya sebesar 0,5% dipengaruhi oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini. Artinya dari beberapa banyak faktor penunjang Kinerja Karyawan, faktor pelatihan dan motivasi kerja terbanyak yakni sebesar 99,5%
Pengaruh Tingkat Pengangguran, Pertumbuhan Ekonomi, dan Inflasi Terhadap Tingkat Kemiskinan pada Provinsi Regional Sumatera Asmadia, Tezi; Andriany, Vicy; Sani, Muhammad Syaiful
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.545

Abstract

The main problem in this reserch is that unemployment, economic growth and inflation influence poverty, but the data found fluctuates. The purpose of this discussion is to analyze how much the unemployment rate, economic growth and inflation influence the poverty level in provinces in the Sumatra region. This type of research is quantitative. The data collection technique used is documentation. The data analysis techniques used in this test are multiple linear regression analysis, classical assumption testing, and hypothesis testing with the help of the SPSS Version 25 program. From the research conducted by researchers, it can be concluded that the unemployment variable has a significant effect on poverty levels. Meanwhile, the variables economic growth and inflation do not have a significant effect on the poverty level. However, based on joint tests, it shows that unemployment, economic growth and inflation do not have a significant effect on the poverty level which is caused by the weak influence of the independent variables on the dependent variable and the presence of other factors that are more influential such as the level of education, health and access to infrastructure.
Pengaruh Emosi Positif Dan Stimuli Lingkungan Terhadap Kecendrungan Shopaholic (Studi Fakultas Ekonomi Bisnis Universitas Harapan Medan) Popo Nasution, Martua Amai
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.546

Abstract

This study aims to determine the effect of positive emotions on shopaholic tendencies and environmental stimuli on shopaholic tendencies partially. To determine the effect of positive emotions and environmental stimuli on shopaholic tendencies. The population in this study was 374 and using the Arikunto formula of 30% obtained a sample of 112. The analysis technique used was multiple linear regression. The results showed that positive emotions had a positive and significant effect on shopaholic tendencies, environmental stimuli had a positive and significant effect on shopaholic tendencies, positive emotions and environmental stimuli had a positive and significant effect on shopaholic tendencies.
Pengaruh Gaya Kepemimpinan Transformasional, Pengalaman Kerja Dan Lingkungan Kerja Terhadap Peningkatan Kinerja Karyawan Pada PT. Bank Tabungan Negara (BTN) Medan Chairunnisa, T.Lyza Tahura Chairunnisa; Fahlevi, Alvin; Firjatullah Rahma, Raihana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.547

Abstract

This research was conducted at PT. Bank Tabungan Negara (BTN) Medan with the research objective of analyzing the influenced of transformational leadership style, work experience and work environment on improving employee performance. The population were employees who work at PT. Medan State Savings Bank (BTN) was 110, sampling was taken using boring sample so that the total research sample was 110 respondents. Data analysis techniques use multiple linear regression, classical assumption testing and hypothesis testing, Based on the results, it showed that transformational leadership style, work experience and work environment partially and simultaneously have a significant effect on improving employee performance in the company. There was strong correlation between transformational leadership style, work experience and work environment on employee performance and the percentage of employee performance at PT. Bank BTN Medan could explained by transformational leadership style, work experience and work environment by 47.90% and the remaining 52.1% could explained by other variables not studied.
Pengaruh Return on Asset dan Environmental Policies Terhadap Firm Value dengan Green Reputation Sebagai Variabel Moderasi Lestari, Dwi Indah; Sinta, Siti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.550

Abstract

This study aims to determine the effect of Return on Asset and Environmental Policies on Firm Value with Green Reputation as a moderating variable of sector consumer non-cyclicals Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. This research is a quantitative study and uses secondary data. The sampling technique used in this research is purposive sampling technique, with a total sample of 7 companies and 5-year period of observation, totaling 35 samples. The data analysis techniques used in this research are multiple linear regression analysis and moderating regression analysis. The results of this study partially show that Return on Asset has a positive significant effect on Firm Value, Environmental Policies has no significant effect on Firm Value, and green reputation has no significant effect on Firm Value. Meanwhile, green reputation can moderate the relationship between Return on Asset, Environmental Policies, and Firm Value.

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