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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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Pengungkapan Esg Dan Efisiensi Investasi Investigasi Peran Kualitas Audit Dan Transformasi Digital Sebagai Variabel Moderasi Ningsih, Shela Septia; Zaitul; Ilona, Desi
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.v5i01.625

Abstract

This study examines the impact of environmental, social and governance (ESG) disclosures on investment performance by considering audit quality and digital transformation as moderating variables. Using a purposive sampling method, this research was conducted using a quantitative approach and focused on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. Hypothesis testing was carried out using multiple linear regression. The results showed that environmental and social disclosures positively influence investment efficiency, while governance disclosures have no significant effect. In addition, audit quality is found to negatively influence investment efficiency, while digital transformation has a positive impact. Hence, the effect of ESG disclosure on investment efficiency varies when moderated by audit quality and digital transformation. When moderated by audit quality, environmental disclosures have a negative effect, while social and governance disclosures have no significant impact. On the other hand, when moderated by digital transformation, environmental disclosure has a positive impact, social disclosure has a negative effect, and governance disclosure has no significant effect on investment efficiency. This finding indicates that moderating factors such as audit quality and digital transformation significantly affect investment efficiency.
Learn & Fun Chinese Class Sebagai Sistem Pengajaran Ilmu Mandarin yang Efektif dan Efisien Heru Wijayanto Aripradono; David Febrian
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.v5i01.645

Abstract

Currently, in Indonesia and several other countries, Mandarin is the second international language after English. This is because China's economy is growing rapidly. Apart from the economic perspective, China is also a source of investment from various countries, one of which is Indonesia. The aim of this research is to create more innovative, relevant and effective solutions. This research updates the game method "Fated Hànyǔ Card". The aim of this research is to identify and analyze the influence of the "Fated Hànyǔ Card" game method in improving Mandarin language learning. This study used qualitative research methods. Data collection techniques were carried out by means of observation and interviews, the data collected was analyzed thematically. The results of the research to improve learning Mandarin, namely the Fated Hànyǔ Card game, have proven to be able to increase students' understanding in learning Mandarin because it is considered interesting and fun by students.
Analisis Pengaruh Komunikasi Pemasaran, Kualitas Pelayanan dan Kepercayaan terhadap Loyalitas Pelanggan Produk Uniqlo Ruchiat Nugraha, Aat; Wahyono, Dwi; Siregar, Achiruddin; Setianti, Yanti; Tampubolon, Septrina
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.v5i01.655

Abstract

This research was conducted to analyze the influence of marketing communications, service quality and trust on customer loyalty for Uniqlo products. This type of research is quantitative research. The population in this research is consumers who have come at least twice to Uniqlo. The sample used in this research was 93 respondents. Based on the results of this research, marketing communications has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer loyalty, and trust has a positive and significant effect on customer loyalty. The resulting Adjusted R Square value is 56.4%. Simultaneously, the research results show that marketing communications, service quality and trust have a positive and significant effect on customer loyalty.
Pengaruh Customer Experience, Kemudahan Penggunaan, Promosi, Trust Terhadap Kepuasan Pelanggan Layanan Fitur GrabBike di Kota Samarinda Aksenta, Almasari; Syachrul; Dewi, Tya Eka
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.v5i01.656

Abstract

The rapid development of the internet has made things easier for people, including long-distance communication. The motorcycle taxi business that provides transportation services using motorbikes is growing along with technological advances. Grab is one of the application-based companies that makes it easy for consumers to get online motorcycle taxi services. This study aims to determine the effect of customer experience, ease of use, promotion, trust on customer satisfaction of the GrabBike feature service in Samarinda city. This study uses a quantitative approach using SPSS Version 26. The sample used was 100 respondents using lemeshow with a population of GrabBike feature service users in Samarinda City. The data analysis techniques used were instrument testing, multiple linear regression analysis, classical assumption testing, t-test, F-test and coefficient of determination. The results of this study indicate that partially customer experience does not have a significant effect on customer satisfaction. Ease of use, promotion, trust have a significant effect on customer satisfaction. The variables customer experience, ease of use, promotion, trust have a simultaneous effect on customer satisfaction.
Corporate Governance dan Kepercayaan Investor Peran Moderasi Going Concern, Corporate Reporting, dan Covid-19 Muhammad , Ghazi; zaitul; Ilona, Desi
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.v5i01.688

Abstract

The study's objective is to empirically test the influence of corporate Governance on investor confidence: going concerns, corporate reporting, and covid-19 as moderating variables using four control variables: company size, leverage, company age and profitability. The companies operating in the sub-sector of financing services listed in the Indonesia Stock Exchange from 2018 to 2023. The final sample is fifteen companies. The secondary data obtained from www.idx.co.id and the company's official website is the research data type. Data is analysed using moderated regression using SPSS and Gretl. The empirical finding is that corporate Governance and going concerns positively influence investor confidence, whereas corporate reporting and COVID-19 have no relationship with investor confidence. Going concerns moderate the relationship between corporate Governance and investor confidence, while corporate reporting and COVID-19 do not moderate the relationship between Corporate Governance and investor confidence.
Pengembangan Potensi Wisata Bahari Berbasis Peningkatan Kualitas Layanan Obyek Wisata Pantai Desa Jatimalang Purworejo Sri Nugroho, Arif Julianto; Tasari; Haris, Abdul; Jati, Agung Nugroho; Ambarsari, Dwi Wanito; Santoso, Agus
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.v5i01.709

Abstract

Penelitian ini memiliki tujuan menguji mutu layanan berbasis Servqual pada obyek wisata bahari desa wiasata Jatimalang di Kabupaten Purworejo. Riset dilaksanakan melalui uji kuantitatif mengukur harapan dan persepsi mutu layanan berbasis lima dimensi secara purposive sampling. Uji Kuantitatif terhadap responden meliputi uji deskripsi responden, uji validitas dan reliabilitas serta uji kesenjangan Servqual. Teknik sampling dlakukan secara purposive sampling terhadap 108 wisatawan. Kebaruan riset ini melakukan aplikasi model Servqual di lokasi desa wisata pantai pesisir selatan pulau Jawa yang relatif masih asli memiliki kekhasan budaya pedesaan di Provinsi Jawa Tengah. Hasil riset menghasilkan temuan semua dimensi dalam Servqual meliputi bukti fisik, reliabilitas, jaminan, daya tanggap dan empati kesemuanya memiliki nilai kesenjangan dengan nilai rata-rata -87,27 poin, berarti belum memuaskan wisatawan. Dimensi tangibles dari uji kuantitatif memiliki nilai kesenjangan terbesar senilai – 145.50 poin sehingga harus menjadi prioritas Desa wisata bahari Jatimalang dalam memperbaiki mutu layanan
Pengaruh Perilaku Konsumen, Tata Letak (Layout), Promosi Terhadap Keputusan Pembelian Di Mr.DIY Koto Baru Yholanda, Silvira; Purwanto, Kelik; Gusteti, Yesi
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.v5i01.723

Abstract

Pada era globalisasi banyak tersedia pasar modern yang mudah ditemukan di sekitar seperti mini market, dan juga termasuk MR.DIY. Tujuan masyarakat mengunjungi pasar modern seperti MR.DIY karena biaya yang murah, produk yang bagus, canggih dan tempat yang nyaman. Permintaan masyarakat modern yang bukan hanya mencari sebuah barang dengan satu fungsi saja, namun mencari barang yang multifungsi (memiliki lebih dari satu manfaat). Penelitian Inidilakukan untuk mengetahui pengaruh yang ditimbulkanoleh perilaku konsumen, tata letak (layout), promosi terhadap keputusan pembelian. Metode analisis dalampenelitian ini adalah menggunakan metode kauntitatifdengan pengambilan data menggunakan kuisoner.Responden yang dijadikan sampel dalam penelitian ini yaitusebanyak 358 responden yang merupakan pengunjung atau pembeli di Mr.DIY Koto Baru. Berdasarkan uji T menunjukkan bahwa variabel perilaku konsumen, tata letak (layout), dan promosi berpengaruh positif dan signifikan, terhadap keputusan pembelian. Dan berdasarkan hasil uji F didapat hasil yang menunjukkan bahwa secara bersama-sama antara variabel perilaku konsumen, tata letak (layout)dan promosi berpengaruh positif dan signifikan terhadapkeputusan pembelian. Berdasarkan uji koefisien determinan(R2) menunjukkan bahwa variabel perilaku konsumen, tataletak (layout) , promosi terhadap keputusan pembelian adalah sebesar 68% yang artinya memiiki hubungan yang kuat sedangkan 32% dipengaruhi faktor lain yang tidak disertakan dalam model penelitian ini. Bagi perusahaanbahwa konsumen berbelanja di Mr.DIY karena sesuai dengan keinginannya misalnya dengan suka membeli produk Mr.DIY unik dan kualitas nya bagus dibandingkan dengan yang lain dan konsumen merasa bangga memakai produk yang ada di Mr.DIY dan dapat dilihat dengankuliatas produknya yang bagus. Dan samakin baik tata letak(layout) dalam sebuah toko maka akan berdampak baik dan semakin tinggi tingkat keputusan pembelian di Mr.DIY KotoBaru. Serta semakin giat melakukan promosi baik dimedia sosial maupaun promosi secara lansung juga dapatmengingkat tingkat keputusan pembelian di Mr.DIY Koto Baru.
Dampak Pelatihan Dan Kompetensi Tenaga Pendidik Terhadap Komitmen Di Sekolah Bahasa Lembaga Pendidikan Dan Pelatihan Polri Sukemi, Ryna Setyaningsih; Zaharuddin, Zaharuddin; Budianto, Irawan R.d
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.v5i01.734

Abstract

Three important aspects influence the impact of training and competency of teaching staff on commitment at Sebasa Lemdiklat Polri, namely Seminars, Workshops and Training. The aim of the research is as follows: To determine the impact of training and competency of teaching staff on commitment in language schools at National Police Education and Training Institutions. The method used in this research is a descriptive qualitative method to create systematic, factual, and accurate information about the facts and characteristics of a particular population or area. This research was used to find out the impact of training and competency of teaching staff on the commitment of the National Police Education and Training Institute. The results of this research are the Sebasa Lemdiklat Polri's efforts to increase the competency of the certified teaching staff at the Sebasa Lemdiklat Polri, including conducting workshops, seminars, and training. The school's efforts to improve the personality competency of teaching staff as certified by the Indonesian National Police Lemdiklat National Police Education and Training Institute include guidance from the LSP (Institute for National Police Certificate) through meetings, seminars and coaching training by providing examples.
Pengaruh Kepemimpinan Dan Profesionalisme Kerja Terhadap Prestasi Kerja Guru Pada SMK Negeri 20 Jakarta Sugiman, Sugiman; Sudarman, Enjang; Priyono, Sigit
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.v5i01.735

Abstract

Leadership is someone who has the ability to lead such as strong intelligence, creativity in giving direction to his subordinates. Professionalism comes from the word profession, which means a field of work or position requires certain skills. Job performance is a person's level of proficiency in the tasks that include his or her job. The aim of the research is as follows: To find out whether leadership and work professionalism together influence teacher work performance at SMK Negeri 20 Jakarta.The sampling technique used in this research, the author used the Total Sampling technique or by means of a total population of 72 employees and were sampled using the formula Suharsimi Arikunto, 2017 so there were 72 samples in this research. The positive influence of leadership on teacher work performance obtained a partial value of 0.943, meaning there is a very strong influence or influence with a coefficient of determination of 87.8%. This is proven by testing the hypothesis of the Leadership variable on Teacher Work Performance, with a value of to = 10.718 > t0.05 (70) = 1.661, so Ho is rejected and Ha is accepted, meaning there is a very significant effect. Based on the calculation results, there is a positive influence of Work Professionalism on Teacher Work Performance, a partial value of 0.841, meaning there is a very strong influence or an influence with a coefficient of determination of 70.7%. This is proven by testing the hypothesis of the Work Professionalism variable on Teacher Work Performance, with a value of to = 3.857 > t0.05 (70) = 1.661, so Ho is rejected and Ha is accepted, meaning it has a significant effect. Simultaneously the positive influence of the Leadership and Work Professionalism variables on the Teacher Work Performance variable with a simultaneous correlation value or Summary Model produces an R value of 0.943 and while the R Square value is 0.890 or 89.0%, this can be stated that the results of the analysis together The Leadership and Work Professionalism variables on the Teacher Job Performance variable have a very strong influence. Proven through the results of the Ftest (ANOVA) or Fcount, a value of 279.535 was obtained, which is greater than Ftable (71) of 2.740 with a significance level of 0.000 because 0.000 < 0.05, so it can be said that the variables Leadership and Work Professionalism together or Simultaneously, there is a significant influence on teacher work performance.
Menggali Teori dan Efektivitas Gaya Kepemimpinan bagi Generasi Milenial Intan Palupi, Nur Wulan
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.v5i01.747

Abstract

This research aims to explore relevant leadership theories and assess the effectiveness of leadership styles in the context of the millennial generation, currently the largest cohort in the global workforce. Millennials, who are known to have unique characteristics such as high digital literacy, a need for work-life balance, and a preference for participative and transformational leadership styles, demand different leadership approaches from previous generations. Through the literature study method, this research examines various leadership theories, including transformational, democratic, servant, laissez-faire, and transactional leadership, and how these theories are applied in leading millennials. The results show that transformational and democratic leadership are highly effective in motivating and improving millennial performance, while servant leadership style also contributes positively to employee well-being and loyalty. On the other hand, laissez-faire and transactional leadership tend to be less effective in meeting the needs and expectations of millennials, who value meaning and innovation in their work more. The research concludes that leaders in the modern era need to adopt a more flexible, inclusive and individual development-focused approach to effectively manage and motivate millennials. Strategic recommendations are provided to assist leaders in creating a productive and sustainable work environment for millennials in various sectors.

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