cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
jasmien3090@gmail.com
Phone
+6285359150140
Journal Mail Official
jasmien3090@gmail.com
Editorial Address
Cattleya Darmaya Fortuna (CDF) Marindal 1, Pasar IV Jl. Karya Gg. Anugerah Kecamatan. Patumbak, Medan - Sumatera Utara Principal Contact Pandi Barita Nauli Simangunsong., S.Kom.,M.Kom Cattleya Damaya Fortuna (CDF) Phone WhatsApp : 085359150140 Email : simangunsong.pandi@gmail.com Support Contact Syarifah Fadillah Rezky Phone WhatsApp : 08992701208 Email : Ikic5500@gmail.com Dewi Wahyuni Phone WhatsApp : 085830766973 Email : dhewiqchan@gmail.com
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
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
 21   22   23   24   25 
Pengaruh Struktur Modal Dan Good Corporate Governance Terhadap Kinerja Keuangan Dengan Financial Distress Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Larasati, Devira; Riyadi, Slamet
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.v5i02.988

Abstract

This research intends to prove and analyze the effect of Capital Structure and GCG on Financial Performance through Financial Distress as an intervening variable in food and beverage sub-sector companies listed on the IDX for the period 2020-2023. Companies in the food and beverage sub-sector listed on the IDX for the period 2020-2023 are the population of this research. The sample in this study amounted to 100 samples and was determined using purposive sampling technique. This research uses path analysis using SmartPLS 2.0 as the analysis technique. The findings of this research prove that Capital Structure has a significant effect on Financial Distress, GCG has a significant effect on Financial Distress, Capital Structure has an insignificant effect on Financial Performance, GCG has an insignificant effect on Financial Performance, Financial Distress has a significant effect on Financial Performance, Financial Distress plays a significant role as an intervening variable in the relationship between Capital Structure and Financial Performance, Financial Distress plays a significant role as an intervening variable in the relationship between GCG and Financial Performance.
Pengaruh Fundamental Makro Dan Struktur Kepemilikan Terhadap Business Sustainability Dengan Green Accounting, Kinerja Keuangan, Dan Limbah Industri Sebagai Variabel Intervening Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Jofanka, Alinda Dwi; Hwihanus
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.v5i02.990

Abstract

The focus of this research is to examine the influence of macro fundamentals and ownership structure on business sustainability with intervening variables in the form of green accounting, financial performance and industrial waste in energy companies listed on the Indonesia Stock Exchange. Data sourced from complete documents from 14 energy companies for 2021-2023 were analyzed using SmartPLS-based quantitative methods. The research results show that macro fundamentals have a significant effect on business sustainability and financial performance, but not on green accounting and ownership structure. Ownership structure has a significant effect on business sustainability, green accounting, financial performance and industrial waste. Green Accounting has a significant effect on business sustainability and financial performance, while financial performance is not significant on business sustainability. Industrial waste has a significant effect on business sustainability and financial performance.
Pengaruh Gaya Hidup Hedonisme Dan Financial Technology Terhadap Pengelolaan Keuangan Dengan Literasi Keungan Sebagai Variabel Intervening Pada Para Ibu Rumah Tangga Di Wilayah Kenjeran Rw.10 Surabaya Prewati, Puri Handayani Sura; Slamet Riyadi
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.v5i02.992

Abstract

This study aims to analyze the influence of hedonistic lifestyle, financial technology (fintech), and financial literacy on household financial management among housewives in the Kenjeran RW 10 area of Surabaya. The research uses the Structural Equation Modelling (SEM) method with Amos 24 software and primary data collected through a Google Form-based questionnaire. The results of the study show that hedonistic lifestyle and financial literacy have a significant impact on financial management. Financial literacy also significantly affects financial management, with hedonistic lifestyle influencing financial management indirectly through financial literacy as an intervening variable. However, financial technology (fintech) does not show a significant impact on either financial literacy or financial management, both directly and indirectly. This may be due to a lack of education on the use and benefits of fintech among housewives. This research provides insights into the importance of financial literacy in managing household finances and avoiding a hedonistic lifestyle, and suggests the need for further education on fintech.
Analysis Of Performance Measurement Factors For Achieving Subtainable Development Goals (Sdgs) Targets In The Bandar Lampung City Medium Term Development Plan (Rpjmd) 2021 - 2026 In An Islamic Economic Perspective Kurniawan, Putra; Sisdianto, Ersi; Hayati , Mardiyah
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.v5i02.995

Abstract

This study aims to determine the key factors, effectiveness of mechanisms, and challenges and opportunities for improving performance measurement of SDGs target achievement in the RPJMD of Bandar Lampung City in 2021-2026. The method used in this study is qualitative with a descriptive analytical research design with SWOT Analysis. Primary data was obtained through interviews with BAPPERIDA Stakeholders of Bandar Lampung City, while secondary data was obtained through literature reviews from journals, books, and other sources that are in line with this study. The results of the study are Analysis shows that the success of Bandar Lampung City in achieving SDGs is highly dependent on data quality, institutional capacity, community participation, and a comprehensive measurement system. However, the city still faces a few challenges such as waste management, pollution, natural disasters, and slums. To overcome these challenges, more integrated and sustainable efforts are needed.
Pengaruh Tata Kelola Perusahaan, Struktur Modal, Struktur Aktiva terhadap Financial Distress dengan Kinerja Keuangan sebagai Variabel Intervening pada sub sektor Rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2023 Alhabsyi, Amru Karim; Nugroho, Mulyanto
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.v5i02.1002

Abstract

The objective of this research is to examine the impact of Corporate Governance, Capital Structure, and Asset Structure on Financial Distress with Financial Performance as an Intervening Variable. The population of this study includes cigarette sector companies listed on the Indonesia Stock Exchange. The data were obtained from the annual financial reports of 4 cigarette sub-sector companies for the period 2016–2023, using a saturated sampling technique. This study employed is a quantitative approach with data analysis conducted using the Structural Equation Model (SEM) through Partial Least Squares (PLS). The analysis covers the Outer Model, Inner Model, and Hypothesis TestingThe study's findings reveal that Corporate Governance has a positive but insignificant influence on Financial Distress. Similarly, Capital Structure negatively impacts Financial Distress, though the effect is also insignificant, while Asset Structure exerts a positive yet insignificant influence. On the other hand, Corporate Governance demonstrates a positive and significant effect on Financial Performance, whereas Capital Structure and Asset Structure both exhibit negative but insignificant effects. Financial Performance, however, positively and significantly impacts Financial Distress. As an intervening variable, Financial Performance significantly and positively mediates the link between Corporate Governance and Financial Distress, while its mediation of the relationships between Capital Structure and Financial Distress, as well as Asset Structure and Financial Distress, is negative but insignificant.
Pengaruh Kepemilikan Manajerial, Institusional, Asing, Terkonsentrasi Terhadap Audit Delay Pada Perusahaan yang terdaftar dalam BEI (Bursa Efek Indonesia) Hermansyah, Geraldo Ghiffari
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.v5i02.1014

Abstract

The purpose of this study is to examine whether the influence of Managerial Ownership, Institutional Ownership, Foreign Ownership, and Concentrated Ownership on Audit Delay in Companies Listed on the Indonesia Stock Exchange. The population taken is all the Company's financial statements registered on the IDX in the last 8 years, the sample obtained is 51 financial statements of the Company. The data was processed using the SPSS application using the multiple linear analysis test method and the classical assumption test. In the test results, it was explained that Managerial Ownership (X1) has a significant influence on Audit Delay (Y). Meanwhile, Institutional Ownership (X2), Foreign Ownership (Xv), and Concentrated Ownership (X4) have no effect on Audit Delay (Y)
Kendala Sertifikasi Halal Pada UMKM di Indoneisa: Sebuah Kajian Literatur Salihah Khairawati; Murtiyani, Siti; Wijiharta, Wijiharta; Yusanto, Ismail; Murtadlo, Mu’tashim Billah
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.v5i02.1018

Abstract

This study examines the obstacles faced by MSMEs in Indonesia related to the implementation of the halal certification program which is a mandate of the Halal Product Guarantee Law (UUJPH). A review of the literature which is the result of empirical research and literature manuscript research was conducted with the assistance of Perish or publish on articles published from 2015 to 2023 with the keyword problems or challenges of halal certification in Indonesia. The next stage of selecting relevant articles was selected for analysis and drawing conclusions. The results of the study found that there are three main obstacles faced by MSMEs in implementing the halal certification program, internal obstacles, namely the lack of halal product literacy, limited resources, both human resources and financial resources, low technology, low awareness of MSME actors towards halal products. External obstacles include the high cost of halal product certification, a complicated and digital-based certification process and lack of support from related institutions, limited access to facilities such as laboratories and lack of socialization of legal regulations and laws on halal products.
The Influence Of The Number Of Tourist Visits, The Number Of Tourist Attractions, And Local Levies On Local Revenue In The Perspective Of Islamic Economics (Study in South Sumatra province in 2014 – 2023) Lestariza, Tri; Bahtiar, Muhammad Yusuf; Zulaikah
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.v5i02.1019

Abstract

South Sumatra province has great potential resources that can be developed. The contribution of local revenue can also come from the number of tourist visits, the number of tourist attractions, and regional levies. The phenomenon that occurred in South Sumatra province, there was a decrease in local revenue (PAD), the number of tourist visits, and the amount of regional levies during the Covid-19 pandemic. However, the number of attractions in South Sumatra province has increased. This study aims to assess the effect of the number of tourist visits, the number of tourist attractions, and local levies on local revenue (PAD) in the perspective of Islamic Economics in South Sumatra province in 2014-2023. This study includes quantitative research. The results showed that the number of attractions affect the local revenue (PAD) of South Sumatra province. While the number of tourist visits and local levies on local revenue (PAD) does not affect the local revenue (PAD) of South Sumatra province. Fiscal policy in Islam carried out by the government aims to create economic stability high economic growth rate and equitable distribution of income as stated in QS. See also verse 188.
Kinerja Keuangan dan Harga Saham Mulyadi, Robi; Rinaldo , Dito
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.v5i02.1062

Abstract

Businesses in Indonesia are benefiting from the rapid growth and expansion of the global economy. This is evident by the number of companies registering to sell their shares on the Indonesia Stock Exchange (IDX). Companies listed on the Indonesia Stock Exchange must have a good going concern in order to stay in the capital market. This is because companies listed on the IDX strive to increase the profitability of their business and obtain more funds, and investors will receive dividends and capital gains. Finding out how financial performance affects stock prices in construction businesses listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023 is the aim of this study. Researchers use quantitative methods with descriptive and verification approaches to collect data for research. Data normality, multicolonierity, heterocedacity, autocorrelation, multiple linear regression, determination coefficient, and hypothesis testing are among the data analysis methods employed. Based on the study's findings, it can be said that while ROE influences stock prices, ROA has no effect at all. Stock prices are impacted by ROA and ROE at the same time
Faktor Sukses Pencegahan Praktik Akuntansi Kreatif dalam Pelaporan Keuangan Desa Widianto, Andri; Sari , Yeni Priatna; Fuadha , Shafa
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.v5i02.1063

Abstract

Kecurangan pelaporan keuangan yang dilakukan oleh entitas ataupun organisasi pemerintah sangat marak saat ini. Penelitian mempunyai tujuan menganalisis faktor mencegah praktik akuntansi kreatif. Objek penelitian dalam penelitian ini merupakan desa di wilayah Kabupaten Tegal. Subyek penelitiannya adalah pengelola anggaran desa. Metode pengumpulan data melalui kuesioner yang kemudian diolah dengan rumus perhitungan rata-rata hitung tertimbang dengan acuan pada Critical Success Factors (CSF). Faktor sukses pencegahan praktik akuntansi kreatif dalam pelaporan keuangan desa menunjukan hasil 4 faktor sukses dengan nilai rata-rata (mean) yaitu lebih besar dari 4 yaitu: Konsistensi dalam menerapkan kebijakan akuntansi dan aturan pelaporan keuangan desa, mengembangkan budaya akuntansi "Jujur" dikalangan pelaksana dan pengguna laporan keuangan desa, Implementasi sanksi berat bagi pelaku akuntansi kreatif dan menerapkan tata kelola pemerintahan yang baik. Faktor sukses lainnya tidak memenuhi faktor sukses kurang dari 4 seperti unsur mengidentifikasi dan mengurangi praktik akuntansi kreatif dan ketertarikan dalam menganalisis laporan keuangan desa pada aspek implementasi akuntansi kreatif

Page 23 of 42 | Total Record : 413

 21   22   23   24   25 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 06 (2025): Vol. 5 No. 06 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 02 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 01 (2023): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien Vol. 3 No. 02 (2023): Januari Vol. 3 No. 01 (2022): September Vol. 2 No. 02 (2022): Januari Vol. 2 No. 3 (2022): Mei Vol. 2 No. 01 (2021): September Vol. 1 No. 03 (2021): Mei Vol. 1 No. 02 (2021): Januari Vol. 1 No. 1 (2020): September More Issue