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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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Analisis Penyusunan Laporan Keuangan Berdasarkan Sak Emkm Pada Usaha Percetakan Cv. Sk Print Di It Center Manado Paendong, Yelly Sjenny; Lendeng, Olivia Vannesa
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.v5i01.818

Abstract

Lendeng, Olivia. 2024. Analysis of the Preparation of Financial Statements Based on SAK EMKM at CV Printing Business. SK Print at It Centre Manado. Thesis. Department of Accounting. Politeknik Negeri Manado. Supervisor I Opa Mustopa, SE, MSi. CAAT and Supervisor II: Belthasar Trito Siahaan, M.Si. This research was conducted at one of the MSMEs, namely the printing business CV. SK Print at IT Center Manado. The main objective of this research is to analyze and provide recommendations to MSMEs regarding the preparation of financial reports in accordance with accounting standards, namely SAK EMKM. In this accounting standard there are three financial statements in it, namely the income statement, statement of financial position (balance sheet) and notes to financial statements (CALK). This research is qualitative research that uses a case study approach. Data collected through interviews. The results of this study indicate that the financial statements of CV SK Print are not in accordance with SAK EMKM. This MSME also still prepares simple financial reports that are made directly by the owner. The owner also has obstacles faced, namely a lack of understanding of accounting so that he cannot compile financial reports in accordance with accounting standards. The CV. SK Print company should do bookkeeping so that it can make financial reports, and should prepare financial reports according to SAK EMKM.
Pengaruh Likuiditas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2022 Verina Putri, Nesia; Suryani, Yani; Ika, 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.v5i01.819

Abstract

This research was conducted with the aim of knowing the effect of liquidity, profitability and firm size on firm value with Corporate Social Responsibility as a moderating variable. This type of research is a quantitative research that is associative in nature. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2022. The sampling techniques used purposive sampling method with samples of 15 companies over 7 years of observation so that total observation datas are 105 datas. This method of research analysis is statistical analysis using version 26 of SPSS software and Moderated Regression Analysis (MRA). The results of this research indicates that liquidity had no significanlyt effect on firm value, profitability had a significant effect on firm value, firm size had no effect on firm value,Corporate Social Responsibility moderates but is no significant the relationship between liquidity on firm value, and Corporate Social Responsibility did not moderate the relationship between profitability and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in period of 2016-2022.
Pengaruh Workplace Friendship Terhadap Organizational Citizenship Behavior Dengan Work Engagement Sebagai Variable Mediasi Pada Kantor Pusat Perumda Tirtanadi Sumatera Utara Andre Fahreza Siregar, Muhammad
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.v5i01.820

Abstract

This study aims to determine the effect of workplace friendship on work engagement. To determine the effect of workplace friendship and work engagement on organizational citizenship behavior partially. To determine the effect of workplace friendship on organizational citizenship behavior through work engagement on employees of the Head Office of Perumda Tirtanadi, North Sumatra. The population in this study were employees of the Head Office of Perumda Tirtanadi, North Sumatra, totaling 140 people and using saturated sampling techniques. The analysis technique used was path analysis. The results of the study indicate that workplace friendship has a significant effect on organizational citizenship behavior on employees of the Head Office of Perumda Tirtanadi, North Sumatra. Workplace Friendship has a significant effect on Work Engagement on employees of the Head Office of Perumda Tirtanadi, North Sumatra Work Engagement does not mediate the effect of Workplace Friendship on Organizational Citizenship Behavior on employees of the Head Office of Perumda Tirtanadi, North Sumatra
The Influence Of Current Ratio, Return On Asset And Debt To Equity Ratio On Stock Prices With Dividen Policy As A Variable Intervening In The Company Registered Manufactures On BEI 2017-2021 Wardana, Yusri; Arief, Muhammad; Suryani, Yani
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.v5i01.821

Abstract

This research was conducted with the aim of determining the effect of Current Ratio, Return On Assets and Debt to Equity Ratio on stock prices with dividend policy as an intervening variable. This type of research is quantitative research. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used purpose sampling with a sample of 27 companies in 5 consecutive years of observation. so the total observation data is 135 data. The data analysis technique for this research uses path analysis. The results of this research show that the current ratio, return on assets and debt to equity ratio have no direct effect on dividend policy. The current ratio and debt to equity ratio have a direct effect on share prices. Return on assets and dividend policy do not have a significant effect on share prices. Based on the results of statistical tests, it shows that the current ratio, return on assets and debt to equity ratio simultaneously influence stock prices. Dividend policy cannot mediate the relationship between the current ratio and share prices in manufacturing companies listed on the Indonesian Stock Exchange in 2017-2021.
Pengaruh Profitabilitas, Solvabilitas, Dan Pertumbuhan Penjualan Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Siregar, Astri Fadhila; Azhar, M. Karya Satya; Arief, Muhammad
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.v5i01.826

Abstract

This research aims to determine profitability, solvency, and sales growth on profit growth with firm size as a moderating variable in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sample selection method used is purposive sampling. The total observations in this study were 100 observations consisting of 20 companies. The data analysis technique used in this study is moderation analysis using the interaction test with the SPSS version 26. The test results of this research indicate that simultaneously profitability, solvency, sales growth, and firm size affect profit growth. Partially, solvency and sales growth affect profit growth, while profitability has no effect on profit growth. Firm size is able to moderate and strengthen the effect of profitability and sales growth on profit growth, but is unable to moderate the effect of solvency on profit growth.
Pengaruh Debt To Asset Ratio, Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Kebijakan Dividen Dengan Free Cash Flow Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Saidah, Alvi; Rambe, Rizki Fillhayati; Arief, Muhammad
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.v5i01.827

Abstract

Manufacturing companies are large-scale companies when compared to other companies so that they can make comparisons between one company and another. Manufacturing companies also have stocks that are resistant to economic crises. This is because most manufacturing products are still needed, so there is very little chance of loss. This study aims to determine the effect of Debt to Asset Ratio, Institutional Ownership, Managerial Ownership on Dividend Payout Ratio moderated by Free Cash Flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used in this study is associative research. The results of the study indicate that Debt to Asset Ratio has a negative and insignificant effect on Dividend Policy, Institutional Ownership has a positive and insignificant effect on Dividend Policy, Managerial Ownership has a positive but insignificant effect on Dividend Policy, Free Cash Flow can moderate the effect of Debt to Asset Ratio on Dividend Policy, Free Cash Flow can moderate the effect of Institutional Ownership on Dividend Policy, Free Cash Flow can moderate the effect of Managerial Ownership on Dividend Policy in Manufacturing companies listed on the IDX in 2018-2022. The variables Debt to Asset Ratio, Institutional Ownership, Managerial Ownership, and Free Cash Flow are able to influence Dividend Policy by 0.148 or 14.8%, while the remaining 85.2% is influenced by other variables not examined in this study.
Implikasi Komunikasi, Motivasi, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di Stasiun PT. MRT JAKARTA Muchsin, Muchsin; Zaharuddin, Zaharuddin; Hanaffy, Jamal
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.v5i01.840

Abstract

The findings of this study on employee performance indicate that performance is still below optimal, and this is characterized by the existence of certain employees who are less capable of anticipating the risks that arise in the Station Staff Officer. Communication, motivation, and the work environment are just a few of the many elements that contribute to better or enhanced performance. It will be easy to achieve the desired employee performance if these factors are properly implemented; if not, the employee's performance will suffer and the company may experience additional human resource issues. This study sought to ascertain the direct and indirect relationships among work, motivation, and communication. The impact of the work environment at PT. MRT Jakarta station. In order to determine how to analyze the direct and indirect effects between exogenous and endogenous variables, this study employs a quantitative associative approach. The analysis path test is used to test the hypothesis. Determining the direct and indirect effects between exogenous and endogenous variables is the goal of the path analysis test. 42 saturated samples were used as the sampling strategy in this investigation. All of the workers in the Station Staff Officer units at Station PT. MRT Jakarta made up the study's sample. The findings of this study, which also used a path analysis test, show that communication has a direct and significant impact on motivation, that the work environment has a significant and significant impact on motivation, that communication has no significant impact on performance, and that motivation has a significant and significant impact on performance on units, including station staff officers at Station PT. MRT Jakarta. The findings of this study, which used a path analysis test, reveal the indirect effect that shows that, among station staff officers at Station PT. MRT Jakarta, communication influences performance through motivation and the work environment influences performance through motivation. According to the findings, the indirect effect has a greater impact on endogenous variables than the direct effect.
Implementasi Bisnis Model Canvas pada Produk Indomilk UHT Jeju Chocolate Yura, Annisya; Idris, Iswandi; Maulidina; Silalahi, Flora; Nirina
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 2 No. 3 (2022): Mei
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v2i3.842

Abstract

This study aims to analyze the business model of Indomilk UHT Jeju Chocolate products using the Business Model Canvas framework. This analysis was conducted to identify key elements that support the success of the product and formulate strategies that can be implemented to improve business performance. The research approach is descriptive qualitative with data collection methods through interviews, surveys, and document analysis. The collected data were analyzed using the Business Model Canvas framework and SWOT analysis. The results showed that product innovation and effective marketing strategies are the main success factors for Indomilk UHT Jeju Chocolate. The unique value of the product, such as Jeju chocolate flavor, is able to attract consumer attention and increase competitiveness in the market. However, this study has limitations in survey and interview data that may not fully represent the consumer population as a whole. Future research is recommended to expand the sample and use quantitative methods to obtain a more in-depth analysis. This research provides academic contributions in the form of literature on Business Model Canvas as well as practical benefits for Indomilk in formulating more effective business strategies, especially in product innovation and marketing strategies.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Kompetisi, Pertumbuhan Penjualan, Rasio Utang, dan Kualias Auditor Terhadap Pengungkapan Emisi Karbon Perusahaan Sektor Aneka Industri BEI Tahun 2019-2022 Kamila, A Shafa Sahra
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.v5i01.849

Abstract

The public's attention has been drawn to the problem of global warming because of the rise in carbon emissions brought on by businesses' increased productivity. By requiring businesses to record their carbon emissions in their yearly reports and to reduce them, the Indonesian government is attempting to prevent negative repercussions. Financial and non-financial variables may contribute to the disclosure of carbon emissions. This study demonstrates that firm size and sales growth are two characteristics that encourage businesses to disclose carbon emissions more openly. Conversely, the organization reduces the goal of carbon emission disclosure in audit quality. Meanwhile, company carbon emission disclosure is not significantly impacted by debt ratio, competition, or profitability.
Analisis Kredit CV. Usada Makmur Perkasa Mandiri untuk Meningkatkan Pendapatan Angota Koperasi Pranata, Sungguh
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.852

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh layanan kredit yang diberikan oleh CV. Usada Makmur Perkasa Mandiri terhadap peningkatan pendapatan usaha anggotanya. Fokus penelitian ini meliputi kontribusi kredit, kepuasan anggota terhadap layanan kredit, serta peran layanan kredit dalam mendukung pertumbuhan usaha anggota. Penelitian ini menggunakan pendekatan kuantitatif dengan alat analisis SPSS versi 22, dan melibatkan 150 responden dengan teknik sampling jenuh. Data dianalisis menggunakan uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa kredit yang diberikan oleh koperasi memiliki pengaruh positif dan signifikan terhadap peningkatan pendapatan usaha anggota. Variabel kontribusi kredit (X1) terbukti memberikan dampak signifikan terhadap peningkatan usaha (Y). Selain itu, kepuasan anggota terhadap layanan kredit juga menunjukkan hasil yang positif, di mana variabel kepuasan anggota (X2) berpengaruh signifikan terhadap layanan kredit (Z). Layanan kredit yang mudah diakses, transparan, dan kompetitif telah mendorong kepuasan anggota dan memperkuat loyalitas mereka terhadap koperasi. Meskipun demikian, pengaruh langsung variabel layanan kredit (Z) terhadap peningkatan pendapatan usaha (Y) tidak terlalu besar. Faktor eksternal seperti kondisi ekonomi dan penggunaan kredit yang kurang optimal juga memengaruhi hasil ini. Secara keseluruhan, penelitian ini menegaskan bahwa layanan kredit dari CV. Usada Makmur Perkasa Mandiri berperan penting dalam mendukung pertumbuhan usaha dan meningkatkan kesejahteraan ekonomi anggota. Untuk meningkatkan efektivitas kredit, koperasi disarankan untuk memperluas jenis layanan kredit, meningkatkan literasi keuangan anggota, dan memantau perkembangan usaha secara berkala.

Page 19 of 42 | Total Record : 413

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