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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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Pengaruh Gaya Kepemimpinan, Budaya Organisasi, dan Komitmen Organisasi, Terhadap Kinerja Karyawan, di PT Perkebunan Nusantara IV Regional 1 PKS Rambutan Alwandi, Abdul; Rindi Fatika Sari; Rusmewahni; Cia Cai Cen
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): 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.v5i03.1450

Abstract

This study aims to analyze the effect of leadership style, organizational culture, and organizational commitment on employee performance at PT Perkebunan Nusantara IV Regional 1 PKS Rambutan. The approach used is quantitative with a survey method through distributing questionnaires to 58 processing section employees. The results showed that partially only organizational culture has a significant effect on employee performance, while leadership style and organizational commitment have no significant effect. But simultaneously, the three variables jointly affect employee performance. The coefficient of determination (Adjusted R²) of 0.560 indicates that 56% of the variation in employee performance can be explained by the three independent variables, while the rest is influenced by other factors outside the research model. This research confirms the importance of building a strong organizational culture as one of the main factors in improving employee performance.
The Effect of Product Innovation And Service Quality On Customer Loyalty. Mediation : Customer Satisfaction (Case Study On Kopi Kenangan Customers Banjarbaru) Diany, Adista Anjar; Rarin, Faizal Maulidhany
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): 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.v5i03.1459

Abstract

This research investigates the influence of product innovation and service quality on customer loyalty, with customer satisfaction serving as a mediating variable. Focusing on customers of Kopi Kenangan in Banjarbaru, the study employs a quantitative approach using a survey method. A total of 162 respondents participated, and data were gathered through structured questionnaires. The analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method via SmartPLS software. The findings reveal that both product innovation and service quality significantly and positively impact customer satisfaction and customer loyalty. Furthermore, customer satisfaction significantly contributes to customer loyalty. It also partially mediates the relationship between service quality and loyalty. Although product innovation positively affects loyalty through customer satisfaction, this indirect effect is not statistically significant
Pengaruh Online Promotion Terhadap Keputusan Pembelian Lu’lu Ul Maknunah; Anwar Hakim Darajat; Nesya Ivanda Putri
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.v5i02.897

Abstract

This study aims to examine the effect of the independent variable (online promotion) on the dependent variable (purchase decision). A questionnaire was distributed to 40 customers of Salon Rumah Cantik Selorejo, Blitar Regency. The results, tested using statistical tests, show that the data passed both the normality test and the heteroscedasticity test. The conclusion drawn from this study is that the independent variable (online promotion) has a significant positive effect on the dependent variable (purchase decision), as evidenced by the sig. value in the coefficients table being greater than 0.05.
LEADER HUMILITY, EFIKASI DIRI DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR: KONSEPTUAL REVIEW Cahyono, Edi; Cahyono, Guntur
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.v5i02.953

Abstract

This research begins with the results of previous studies that have not reached a conclusion regarding the relationship between leader humility and Organizational Citizenship Behavior (OCB). This study has two main objectives. First, to theoretically explain the relationship between leader humility and OCB. Second, this research proposes an alternative model by conceptualizing self-efficacy as a variable expected to clarify the unresolved relationship between leader humility and OCB. The study employs a systematic literature review method sourced from reputable national and international articles. The outcome of this research is a conceptual framework that is expected to provide insights into the concepts of leader humility, self-efficacy, and OCB. Leader humility can enhance OCB, and the relationship will be stronger when individuals have high self-efficacy. The propositions proposed in this study are expected to be empirically tested in future research
Pengaruh Literasi Keuangan, Parental Income, Locus Of Control, Dan Lingkungan Sosial Terhadap Perilaku Keuangan Pada PAC IPNU IPPNU Wringinanom, Kabupaten Gresik Sa’diyah, Shofiatus; Trihastuti, Rr. Adiati
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.v5i02.1009

Abstract

This study aims to evaluate the influence of financial literacy, parental income, locus of control, and social environment on the financial behavior of PAC IPNU IPPNU members in Wringinanom District, Gresik Regency. Distributing questionnaires to collect data from organization members and analyzing it via multiple linear regression with SPSS 26.The findings reveal that financial literacy has a significant effect on financial behavior. Parental income also significantly influences financial behavior, as does the locus of control, which has a notable impact on financial behavior. Additionally, the social environment is proven to reveal a significant effect on financial behavior. Collectively, financial literacy, parental income, locus of control, and social environment jointly influence financial behavior.
The Impact Of The Qris Government Program As A Payment System On The Development Of Msmes In 2024 In An Islamic Economic Perspective (Study on culinary UMKM business actors in Labuhan Ratu Bandar Lampung City) Angelique, Pingkan; Bahtiar, Muhammad Yusuf; Supriyaningsih, Okta
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.v5i02.1034

Abstract

This study aims to assess the impact of the implementation of the Quick Response Code Indonesian Standard (QRIS) payment system on the development of culinary SMEs in Labuhan Ratu, Bandar Lampung City, in the perspective of Islamic economics. By using a qualitative approach, primary data obtained through in-depth interviews with owners of culinary SMEs that have used QRIS. The results showed that QRIS has a positive impact on increasing transactions and ease of market access. In addition, the use of QRIS allows for more transparent financial management. However, challenges related to administrative costs and understanding of digital technology are still obstacles for some business owners. From the perspective of Islamic economics, QRIS is in line with the principles of fairness and transparency in transactions. This research contributes to the understanding of how the digitalization of payments can support the development of MSMEs by taking into account the principles of Islamic economics.
The Influence Of Cash Conversion Cycle Toward Bankruptcy Risk Using Altman Z-Score Andoko; Santana, Sindy
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.v5i02.1035

Abstract

This study investigates the impact of the cash conversion cycle (CCC) on bankruptcy risk in manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023, using Altman Z-Score as a measure of bankruptcy risk. The sample, selected through purposive sampling, includes 231 observations from companies meeting specific criteria. Multiple linear regression analysis is employed, with CCC as the main independent variable and control variables including current ratio (CR), return on assets (ROA), company size (SIZE), and debt-to-equity ratio (DER). Classical assumption tests ensure the reliability of the regression model. The findings indicate that CCC significantly affects bankruptcy risk, suggesting that effective CCC management can reduce bankruptcy likelihood. ROA, SIZE, and DER also significantly influence bankruptcy risk, while CR shows no effect. This research highlights the importance of optimizing CCC through improved inventory and receivables management to maintain financial stability. CCC is also a valuable indicator for investors in assessing a company’s financial health. Future studies should explore additional variables and adopt alternative analytical methods to enhance insights.
The Effect Of Self-Efficacy, Personality And Social Media Use On Entrepreneurial Interests In Harapan University Students Medan Sindy Nabila, Avicenna; Nahrisah, Ezzah; Pitono
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.v5i02.1075

Abstract

This study aims to analyze the influence of self-efficacy, personality and use of social media on entrepreneurial interest. The approach used in this study is a quantitative approach. The population in this study was 1896 students of Universitas Harapan Medan and the sample in this study used the 10% slovin technique so that a sample of 190 respondents was obtained. The sampling technique used stratified random sampling. In implementing this method, researchers used a questionnaire to obtain the necessary data because this method requires contact between researchers and respondents. The analysis technique used was multiple linear regression. The results showed that self-efficacy had a positive and significant effect on entrepreneurial interest. personality had a positive and significant effect on entrepreneurial interest. The use of social media had a positive and significant effect on entrepreneurial interest. Simultaneously, it shows that self-efficacy, personality and use of social media have a significant effect on entrepreneurial interest in Universitas Harapan Medan students. Suggestions for students to improve their ability in entrepreneurship, one way is to attend various seminars and training in order to develop self-quality in entrepreneurship
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada Institut Teknologi Bisnis AAS Indonesia Budiyono
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.v5i02.1086

Abstract

Kinerja karyawan merupakan elemen penting dalam mencapai tujuan organisasi, sehingga perlu pemahaman yang luas mengenai faktor-faktor yang dapat mempengaruhi kinerja karyawan. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kinerja karyawan pada Institut Teknologi Bisnis AAS Indonesia. Berdasarkan penelitian yang telah dilakukan sebelumnya, faktor-faktor yang mempengaruhi kinerja karyawan meliputi gaya kepemimpinan (X1), motivasi kerja (X2), dan sistem informasi akuntansi (X3). Populasi dan sampel yang digunakan yaitu karyawan Institut Teknologi Bisnis AAS Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden 58. Sedangkan teknik pengumpulan data yang menggunakan kuesioner. Alat ukur dalam penelitian ini menggunakan uji validiats dan uji reliabilitas. Teknik analisis data yang digunakan yaitu uji normalitas data, uji multikolinearitas, uji heteroskesdasitas, uji analisis regresi linier berganda, uji F, uji t, uji koefisien determinasi. Hasil penelitian ini diperoleh bahwa variabel gaya kepemimpinan (X1) tidak berpengaruh terhadap kinerja karyawan, variabel motivasi kerja (X2) dan sistem informasi akuntansi (X3) berpengaruh terhadap kinerja karyawan. Koefisien determinasi dari penelitian ini menunjukkan 51,3% varians variabel kinerja karyawan dapat dijelaskan oleh variabel gaya kepemimpinan, motivasi kerja, dan sistem informasi akuntansi, sedangkan sisanya sebesar 48,7% disebabkan oleh faktor-faktor lain diluar faktor dari penelitian ini.
Organizational Commitment Mediates The Effect Of Work Ethic On Job Satisfaction At The Regional Office Of The Directorate General Of State Assets Of North Sumatra Sabila Rambe, Salsa
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.v5i02.1090

Abstract

This study aims to determine the effect of work ethic on organizational commitment. To determine the effect of work ethic and organizational commitment on job satisfaction partially. To determine the effect of work ethic on job satisfaction through organizational commitment at the Regional Office of the Directorate General of State Assets of North Sumatra. The population in this study was 165 people and all of them were used as research samples. The sampling technique used was purposive sampling. The data analysis technique used was path analysis. The results of the study indicate that work ethic has a positive and significant effect on organizational commitment, work ethic has a positive and significant effect on job satisfaction, organizational commitment has a positive and insignificant effect on job satisfaction, organizational commitment does not mediate the effect of work ethic on job satisfaction at the Regional Office of the Directorate General of State Assets, North Sumatra.

Page 32 of 42 | Total Record : 413

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