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INDONESIA
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 413 Documents
THE INFLUENCE OF ECONOMIC GROWTH, PROVINCIAL MINIMUM WAGE, OPEN UNEMPLOYMENT RATE AND EDUCATION ON POVERTY IN LAMPUNG PROVINCE IN 2010-2023 FROM THE PERSPECTIVE OF MASLAHAH MAQASHID AL-SYARIAH Lestari, Elza Dwi; Muhammad Yusuf Bahtiar; Is Susanto
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.v5i02.910

Abstract

This study aims to analyze the influence of economic growth, provincial minimum wage, open unemployment rate, and education on poverty in Lampung Province in the 2010-2023 period from the perspective of the benefit of murlah. Stable economic growth is expected to improve people's welfare, while the UMP is designed to provide protection for workers' purchasing power. The open unemployment rate reflects challenges in providing employment opportunities, which have the potential to increase poverty rates if not addressed properly. Education plays an important role in reducing poverty through increasing skills, productivity and employment opportunities. This research uses a quantitative approach with secondary data using an approach using Vecm model analysis. Vecm model analysis or (Vector Error Correction model) is a model derived from Var. The assumptions that need to be met are the same as Var, except for the problem of stationarity to explore the relationship of these variables to poverty, as well as analyzing their relevance based on the principles of maslahat murlah which aims to create general prosperity in the context of sharia. Short-term research results show that only the economic growth variable has a positive effect on poverty in Lampung Province. In the long term, the provincial minimum wage variable has a negative effect on poverty in Lampung Province, while economic growth, the open unemployment rate and education have no effect on poverty in Lampung Province.
Dampak Burnout Terhadap Well - Being Di Mediasi Resilience (Studi Pada Dosen Swasta Di Kota Medan) Sunaryo; Ardiani, Winda; Tarmiati, Erni
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.v5i01.911

Abstract

This study aims to determine the impact of Burnout on Well-Being with Resilience as a mediating variable on private lecturers in Medan City. The sample used totals 176 respondents. This study uses the SEM-PLS model as an analytical technique that can justify the effect of independent variables on the dependent variable either directly or indirectly through mediating variables. The results of this study indicate that the Burnout variable has a negative and significant effect on Well-Being directly. Burnout has a negative and significant effect on Resilience. Resilience has a positive and insignificant effect on Well- Being. Resilience variable is not able to mediate the relationship between Burnout and Well-Being
ANALISIS PERANAN PAJAK PARKIR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA MEDAN Fahani, Tania Azura; Rahmani, Nur Ahmadi Bi
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.v5i02.922

Abstract

One type of local tax is parking tax, which is intended to support effective parking management and increase local revenue. Local revenues, taxes, proceeds from the management of special property, and other legal revenues are part of local revenue. To support regional autonomy, governments pay local taxes.A descriptive qualitative methodology was employed in this investigation. Interviews and documentation were used to gather data. To conduct this analysis, previous reviews were considered. The results showed that although parking tax increased Medan city's revenue, it had no impact on local own-source revenue.
PENERAPAN SISTEM PENGELOLAAN SURAT MASUK DAN SURAT KELUAR BAGIAN ORGANISASI SEKRETARIAT DAERAH KOTA MEDAN Meha, Nurmala Luthfi; Nasution, Annio Indah Lestari
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.v5i02.924

Abstract

The purpose of the incoming and outgoing mail management system in the Organization Section of the Medan City Regional Secretariat is to improve the management of correspondence documents, both digitally and manually. This system records and processes each letter in a structured manner, making it easier to archive and track later. Data were collected through direct observation and interviews in this descriptive qualitative study. The results of the study indicate an urgent need to switch to a digital mail management system, although this system is still done manually at this time. This will improve productivity, accountability, and information security. In an organization, there are two types of letters: incoming and outgoing mail. Incoming mail is a file given by an organization to another party. Outgoing mail, on the other hand, is a document created by an organization to be sent to another party. The management stages include 1) Receiving Incoming Mail, 2) Sorting Letters, 3) Recording Letters, 4) Delivering Letters, 5) Duplicating Letters, and 6) Storing archives. First, creating an idea for a letter; second, checking and signing it; third, recording the identity of the letter; fourth, sending it; and fifth, keeping records. It is hoped that the implementation of a better system will facilitate communication and coordination between parties in government.
Pengaruh Lingkungan Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Kantor Inspektorat Provinsi Sumatera Utara Hutabarat, Lamminar; Telaumbanua, Meli
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.v5i02.926

Abstract

This study aims to determine the influence of the work environment and organizational culture partially and simultaneously on the performance of employees of the Inspectorate of North Sumatra province. This research is a quantitative descriptive research with instrument questionnaire conducted with a population of all employees Inspectorate of North Sumatra Province. Sampling with Slovin formula samples obtained a sample of 62 people. The results of multiple linear regression equation is: Y = 23,436 + 0,401X1 + 0,216X2 the value of the work environment tcount coefficient is 2.474 and the ttable value is 2.000, so that tcount (2.474) > ttable (2.000 and 0.016 < 0.05, the value of the organizational culture tcount coefficient is 2.312 and the ttable value is 2.000, the so that tcount (2.312 > ttable (2.000) and 0.024 < 0.05, the value of the work environment and organizational culture Fcount coefficient is 20.158 and the value of Ftable is 2.76, so that 20.158 > 2.76 and 0.000 < 0.05. RSquare value of 0.700 or R2 x 100% of 70.00%, meaning that the independent variable of the study contributed greatly to explain the performance of employees of the Inspectorate of North Sumatra province by 70.00% while the remaining 30.00% influenced by other factors. Conclusion of the study the work environment and organizational culture partially and simultaneously significantly affect the performance of employees of the Inspectorate of North Sumatra Province.
The Influence of Time Budget Pressure and Audit Risk on Audit Quality at Public Accounting Firms in Medan Piter, Jhon; Ismayuni, Tri Utari; Sipahutar, Tetty Tiurma Uli
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.v5i02.927

Abstract

This research aims to analyze the influence of time budget pressure and audit risk on audit quality at public accounting firms in Medan. Time budget pressure is a situation where auditors must allocate resources effectively. Audit risk is a measure of the reliability of the information used by the accounting system, namely the amount of confidence that can be given to that information. Assessment of audit quality can be based on the accuracy of the information reported by the auditor regarding whether his findings are good or not regarding the existence of a violation that occurred in the accounting system. This research was carried out at the Public Accounting Firm in Medan City using quantitative research with several methods, namely questionnaires and interviews. The population used was 50 auditors and the sample size used was 30 auditors. The research results show that audit quality can be explained by 89.9% and the remaining 10.1% is explained by factors not examined in this research. The results of this research provide important insight into the fact that high-time budget pressure and audit risk will also cause auditors to make errors when presenting material or financial reports.
Implementation Of Blue Economy And Green Economy To Support Sustainable Development In Islamic Economic Perspective (Study On Mangrove Tourism Petengoran Gebang Village, Teluk Pandan District, Pesawaran Regency) Septiawan, Andika; Bahtiar , Muhammad Yusuf; Sisdianto , Ersi
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.v5i02.929

Abstract

Mangrove forests are one of Indonesia's natural resources that are abundant in coastal areas. Mangrove ecosystems have many functions that are no less important, such as fisheries, coastal protection, recreation areas and so on. Currently mangrove ecosystems have been widely used to meet the needs of the community, such as settlements, aquaculture, industrial areas, agriculture and so on. The purpose of this study was to determine the illumination of Blue Ecocomy and Grand Economy in Petengoran mangrove forest in Gebang Village, Teluk Pandan Sub-District, Pesawaran Regency, and to determine the conservation efforts of Petengoran mangrove forest in Gebang Village, Teluk Pandan Sub-District, Pesawaran Regency. This research includes qualitative descriptive field research with literature study. Data retrieval using literature study, observation, and documentation. The Data obtained from the results of literature studies were then analyzed using descriptive analysis based on research objectives. The results showed that it was quite good after the mangrove forest conservation. The existence of mangrove forest tourism is very useful to increase the economy of the Gebang Village Community, mangrove hitan tourism involves communities around the coast to make efforts to improve mangrove forests because those directly related to the mangrove forest ecosystem are the people themselves.
The Influence Of Organization Culture On Employee Performance Mediated By Work Motivation In Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan Hanifa, Nazla; Setiawan, Teguh; Pentana, Sopi
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.v5i01.950

Abstract

This research aims to determine the influence of organizational culture on work motivation. To determine the partial influence of organizational culture and work motivation on employee performance. To determine the influence of organizational culture on employee performance through work motivation at the Medan City Investment and One Stop Integrated Services Service. The population in this study was 133 people and all of them were used as research samples. The sampling technique used was purposive sampling. The analysis technique used is path analysis. The research results show that organization culture has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, organization culture has a positive and significant effect on work motivation, organization culture has a positive and significant effect on employee performance through work motivation..
Good Village Governance: A Framework for Simulacra and Hyperreality in Village Finance Management Ramadhan, Puja Rizqy; Suwarno; Pratiwi, Shella
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.v5i02.955

Abstract

This study aims to review the concept of good village governance based on Jean Baudrillard's perspective on the concept of simulacra and hyperreality. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The study consists of data collection procedures, data presentation, data reduction and drawing conclusions. The results of the study indicate that the concept of Good Village Governance has the potential to lead society to a state of hyperreality, where real and apparent reality are difficult to distinguish. This situation also causes information to be more easily manipulated, something that village officials must be aware of in their role in managing finances. At a time when globalization and the impact of modernity are unavoidable, it is time for village officials to strengthen the elements of professional ethics, moral culture, spirituality, so as to be able to create professional village officials who are also able to become role models in the midst of society.
The Influence Of Consumer Ethnocentrism, Social Media Usage, E-WOM, And Celebrity Worship On Purchase Intention: The Mediating Role Of Brand Association Rosalia; Yulyanti Fahruna; Ana Fitriana; Barkah; Erna Listiana
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.v5i02.985

Abstract

This research intends to examine how consumer ethnocentrism, social media usage (SMU), e-WOM, and celebrity worship affect consumers' intentions to buy Erigo local fashion products in Indonesia, using brand association as a mediator. Quantitative methods were used in this study, and using the approach of purposive sampling, involving 193 respondents. PLS-SEM was utilized for analyze data with aid of SmartPLS 4 software. The results indicate that consumer ethnocentrism, SMU, e-WOM, and celebrity worship positively and significantly affects the purchase intention, through brand association, both directly and indirectly. These results demonstrate that brand association is crucial in enhancing the correlation between these variables and purchase intention. The practical implication is that marketing strategies that encourage pride in local products through consumer ethnocentrism, effective use of social media, positive consumer reviews (e-WOM), and celebrity endorsements can enhance brand association and consumer purchase intentions toward local products like Erigo.