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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 413 Documents
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Program for Improving Facilities and Tourist Attractions at the Culture and Tourism Office of North Sumatra Province Furqan, Furqan; Hutauruk, Indah Swanti; Putra, Yogi
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.v4i03.679

Abstract

Tourist attractions are places for tourists to visit. In this research, object facilities and tourist attractions are important things for a tourist attraction to increase tourist visits in North Sumatra. So far, tourism management by the North Sumatra regional government has been under the authority of the Culture and Tourism Department. This department is the party responsible for planning, development and regulations and providing guidance to the tourism industry in the region as a whole. The formulation of the problem in this research is (1) What is the program for developing tourist facilities and tourist attractions in North Sumatra? (2) What are the facilities development programs in the field of object development and tourism businesses? (3) What efforts have been made to improve tourist facilities and attractions in North Sumatra? The method used by researchers in this research is a descriptive research method using a qualitative approach.
Analisis Strategi Digital Branding Dalam Konten Media Sosial Terhadap Peningkatan Dampak Dan Jangkauan Pada Badan Pusat Statistik Kota Palu Fajar Surya Alamsyah; Maskuri Sutomo; Zakiyah Zahara; Muh. Riswandi Palawa
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.v4i04.680

Abstract

This research aims to analyze digital branding strategies in the social media content of the Palu City Central Statistics Agency (BPS) and its impact on increasing public reach and interaction. The research method used is qualitative with a descriptive approach with data collection techniques through observation, in-depth interviews, and analysis of BPS Palu City social media content. Apart from using the method above, the researcher used library research and field research to complete this paper, so that it can be justified theoretically. There were 5 informants for this research. The research results show that an effective digital branding strategy includes the use of attractive visuals, consistency in message delivery, and active engagement with the audience. The increase in public reach and interaction can be seen from the increasing number of followers, likes, comments and shares on BPS Palu City social media content. This research concludes that a planned and targeted digital branding strategy can increase public awareness of the statistical information provided by BPS, as well as expand the reach of this information to the wider community.
The Influence of Occupational Safety and Health (K3) on Employee Performance PT. Belawan Indah Rachmawati, Yeni; Surbakti, Eka Wulandari; Triastuti, Neni; Ria, Vellia Puspita
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.v4i03.690

Abstract

This study discusses the effect of Occupational Safety and Health (K3) on the performance of employees of PT Belawan Indah. Lack of safety at work is certainly very dangerous for employees while working because it can cause unwanted things, for example, such as rarely using PPE (Personal Protective Equipment). The purpose of this study was to determine how occupational safety and health (K3) affects employee performance at PT Belawan Indah. This study uses 2 (two) variables, namely the independent variable Occupational Safety and Health (X) and the dependent variable Employee Performance (Y). The population amounted to 46 respondents with saturated sampling technique, where the entire population was used as a sample in this study, namely 46 people. The method used is quantitative method. The conclusion of the results of this study is the result of a simple linear regression of 0.405 with a constant of 20.382, which means that the two variables have a positive effect, the results of the t test show Thitung (3.657)> Ttabel (2.013), so it has an effect on variable Y (Employee Performance), while based on the coefficient of determination test there is an R Square value of 0.233 = 23.3%, so the Occupational Safety and Health variable (X) affects the Employee Performance variable (Y) by 23.3%.
Analisis Faktor-Faktor Yang Dipertimbangkan Konsumen Berbelanja Di Sate Taichan Kampoeng Palu Nilah Karnillah Putri; Zakiyah Zahara; Ponirin; Fera
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.v4i04.698

Abstract

The purpose of this research is to determine the factors that consumers consider when shopping at Sate Taichan Kampoeng Palu. This type of research uses a qualitative descriptive method with the aim of describing the situation in the field. Data was collected from 20 informants using interview, observation and documentation techniques with a sample of owners, several employees and several consumers. The research results show that the 7P marketing mix strategy analysis (Product, Price, Place, Promotion, People, Process, Physical Evidence) has an important role in selling Sate Taichan Kampoeng Palu products.
The Effect of Profitability, Leverage and Capital Intensity on Tax Avoidance (Study of Non Cyclicals Consumer Sector Companies Listed on the IDX in 2019-2023) Akmal, Oktafiana
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.v4i03.701

Abstract

From 2019 to 2023, this study will look at the consumer non-cyclicals sector companies listed on BEI to see how tax avoidance is influenced by profitability, leverage, and capital intensity. In this study, profitability, leverage, and capital intensity are treated as independent variables. To the contrary, tax evasion is the dependent variable here. The Purposive Sampling method is utilised in the sampling technique. Out of 135 samples, 27 were deemed to have met the criteria. The statistical package SPSS, version 26, along with its multiple linear regression analysis tools, was used to process the data for this study. This study found that tax evasion is affected by profitability, leverage, and capital intensity all at once. Tax avoidance is affected by capital intensity and profitability to a lesser extent than by leverage.
Penanganan Hygiene Sanitasi Dalam Menyediakan Peralatan Makan Dan Minum Serta Perlengkapan Banquet Di Hotel Emerald Garden Internasional Medan Br Barus, Apriwati; SITORUS, SYAHRIAL; Nababan, Fitri Eki Nurlija
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.v4i03.707

Abstract

Dalam proses melayani tamu di Banquet pengetahuan pramusaji sangat di perlukan, serta pengawasan dari supervisor juga harus ada, kerja sama antara atasan dan bawahan sangatlah diperlukan dalam upaya meningkatkan pendapatan di hotel dan kepuasan tamu selama mengadakan acara atau menghadiri acara di hotel tersebut. Metode penelitian yang digunakan oleh peneliti dalam penyusunan ini adalah metode analisis deskriptif, yaitu memecah masalah yang ada dengan mengumpulkan data-data yang ada, kemudian disusun, jelaskan, dan di analisa serta dituangkan. Berdasarkan hasil penelitian dan analisis data yang telah dilakukan, Peneliti menemukan bahwa dalam operasional kerja para pramusaji cenderung tidak mengikuti prosedur pelayanan yang berlaku, pengawasan Supervisor yang kurang. Hal ini menimbulkan keluhan para tamu terhadap pelayanan yang ada.
Dampak Teknologi Terhadap Praktik Akuntansi Lumbanbatu, Maristella J.; Marpaung, Astrida N.
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.v4i03.712

Abstract

Rapid technological advancement brings about major changes to the accounting industry. Because of these changes, accountants must stay up to date on advancements and increase their level of expertise. In the past, the evolution of accounting has been categorized into three distinct eras: the agricultural, industrial, and current information eras. Information technology (IT) will have a greater impact on the accounting industry the more sophisticated it becomes. The audit process is impacted by the advancement of computer-based AIS in financial report production. Although it initially caused concern for the accounting profession, the rise of IT ultimately opened up new opportunities for it. The new opportunities that can be achieved include computer-based information system audits, computer-based information system consultants and web trust audits. Advances in IT brought significant changes to the development of accounting and also brought many benefits for both employees and companies. Web trust audits, computer-based information system consultants, and computer-based information system audits are some of the new prospects that can be realized. The evolution of accounting saw substantial changes as a result of IT advancements, which also had numerous positive effects on businesses and personnel.
THE INFLUENCE OF SOCIALIZATION AND PROFESSIONALISM ON CUSTOMER DECISIONS TO USE HAJJ SAVINGS AT BANK SUMSEL BABEL SHARIA SUB-BRANCH UIN RADEN FATAH PALEMBANG Juniawati, Mutmainah; Rahmah, Inge
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.v5i01.733

Abstract

As public awareness of these goods and services has increased, Islamic banks should have the ability to provide them. Socialization activities have the potential to increase public knowledge, improving public perception of Islamic banking. The perspective of employee professionalism is very important for the selection of Hajj savings products for the community. This study involved 97 customers of Bank Sumsel Babel Syariah Capem UIN Raden Fatah Palembang. The purpose of this study was to determine how professionalism and socialization affect customers' decisions to use Hajj savings. Validity, reliability, classical assumptions, and multiple linear regression analysis and hypotheses were tested on the initial questionnaire data. The result is that socialization and professionalism have a positive impact on consumer decisions. Keywords: Customer Decision, Professionalism and Socialization
Strategi Pemasaran Pada Hainun Store Syahrani, Safrelia Salsabiella; Sukaris
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.755

Abstract

The purpose of this research is to find out the marketing strategies implemented by Hainun Store and to find out segmentation, targeting and positioning at Hainun Store. The method used in this research is qualitative with a field research approach. The data collection techniques used are interviews and documentation. Data analysis in this study used the Miles and Huberman data analysis model. The results showed that market segmentation was carried out by dividing consumers into groups based on age, gender, income, and occupation, with a focus on women, especially students and office workers, as well as middle-class people. The targeting applied is a concentrated renovation strategy, which focuses marketing efforts on these specific customer groups, to meet their fashion needs. Hainun Store's positioning is done by emphasising good product quality, affordable prices, and a comfortable store atmosphere, to differentiate themselves from competitors and ensure that their products are remembered as the first choice in the minds of consumers.
THE ROLE OF ACCOUNTING APPLICATIONS IN ENHANCING TRANSACTION GROWTH IN ISLAMIC BANKING IN THE MODERN ERA Syarif, Siti Alwya
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.761

Abstract

The rapid advancement of technology in the modern era has fundamentally transformed various sectors, including banking. In the realm of Islamic banking, the integration of digital tools, particularly accounting applications, has become crucial for enhancing transactional efficiency and fostering growth. The study adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the Islamic banking sector, including financial managers, IT professionals, and Sharia compliance officers. Document analysis is also employed to review relevant financial reports and compliance documents. The findings reveal that accounting applications are pivotal in automating financial processes, reducing human error, and ensuring that all transactions are compliant with Islamic law. Additionally, these applications contribute to the scalability of Islamic banking operations, support innovation in financial product development, and enhance transparency, all of which are essential for sustainable transaction growth. The study concludes that accounting applications are not merely tools for managing financial transactions but are strategic assets that underpin the growth and development of Islamic banking in the modern era. Through their multifaceted contributions, these applications play a critical role in navigating the complexities of modern finance while adhering to ethical and religious principles, thereby driving the continued expansion and success of Islamic banking.

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