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
 35   36   37   38   39 
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Motivasi Kerja Pegawai Badan Penelitian dan Pengembangan Daerah Provinsi Kalimantan Timur Arni Tami; Yulia Tri kusumawati; Praja Hadi Saputra
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (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.v5i04.1469

Abstract

This study aims to analyze the influence of work environment and compensation on employee work motivation at the Regional Research and Development Agency of East Kalimantan Province. The background of the research is based on the conditions of the work environment that are not yet conducive and compensation that is considered uneven, which has the potential to reduce employee work motivation. The research method used was quantitative with an associative descriptive approach, involving the entire employee population as a sample of 67 people through saturated sampling techniques. Data were collected using questionnaires and analyzed by multiple linear regression. The results of the study show that both the work environment and compensation have a positive and significant effect partially or simultaneously on employee work motivation. The value of the determination coefficient showed that 49.4% of the variation in work motivation could be explained by the variables of work environment and compensation. The conclusion of this study is that improving the quality of the work environment and providing fair and transparent compensation play a role in shaping employee work motivation. Therefore, it is recommended that agencies strengthen internal policies that are oriented towards improving work comfort and an objective reward system to support optimal employee performance.
Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kinerja Pegawai Sekretariat DPRD Provinsi Kalimantan Timur Riska Damayanti; Fenty Fauziah; Mursidah Nurfadillah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (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.v5i04.1473

Abstract

Employee performance is a crucial factor in determining the effectiveness of public organizational functions. This study aims to analyze the influence of transformational leadership style and organizational culture on employee performance within the Secretariat of the Regional House of Representatives (DPRD) of East Kalimantan Province. This research employs a quantitative approach using a survey method, with respondents selected through simple random sampling from the total employee population. The sample consisted of 144 respondents. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 29, in order to examine the partial and simultaneous effects of the independent variables on the dependent variable. The results indicate that both transformational leadership style and organizational culture have a positive and significant impact on employee performance, both individually and simultaneously. These findings highlight the importance of leaders who are capable of inspiring their teams, as well as the implementation of a strong organizational culture in fostering a professional and productive work environment that aligns with the institution’s goals.
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN UKURAN DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN DI SEKTOR PROPERTI Dhea Ayu Puspita Sari; Rahman Anshari; Muhammad Iqbal Pribadi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (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.v5i05.1490

Abstract

This study aims to examine the effect of board characteristics and board size on firm value in the property sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research method used is quantitative with a causal approach. The sampling technique used purposive sampling and resulted in 273 firm-year observations. The dependent variable used is firm value as measured using the Price to Book Value (PBV) ratio, while the independent variables consist of board characteristics and board size. Data is obtained through documentation from the company's annual report. Data analysis was conducted with multiple linear regression and classical assumption tests. The results showed that the characteristics of the board of directors have no significant effect on firm value. Meanwhile, board size has a significant negative effect on firm value. The low coefficient of determination (adjusted R²) of 1.3% indicates that the independent variables only explain a small part of the variation in firm value. These findings suggest that the effectiveness of corporate governance is not solely determined by the characteristics or number of board members, but is also influenced by other external factors and operational performance. This study provides implications for company management and investors to be more selective in assessing board structure and its impact on firm value.
Pengaruh Loyalitas Dan Kepuasan Kerja Terhadap Kinerja Karyawan Dengan Disiplin Kerja Sebagai Variabel Intervening di PT. Samudera Lautan Luas Sandi, Desi Armitari; Junita, Audia; Aditi, Bunga
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (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.v5i04.1658

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh signifikan loyalitas dan kepuasan kerja terhadap kinerja karyawan PT. Samudera Lautan Luas dan untuk menganalisis pengaruh signifikan disiplin kerja dalam memediasi loyalitas dan kepuasan kerja terhadap kinerja karyawan PT. Samudera Lautan Luas. Jumlah populasi dalam penelitian ini adalah berjumlah 108 orang, dan dengan menggunakan teknik penarikan sampel jenuh diperoleh sampel sebanyak 108 orang. Teknik analisis yang digunakan adalah path analysis. Hasil penelitian menunjukkan bahwa loyalitas dan kepuasan kerja berpengaruh signifikan terhadap kinerja karyawan pada PT. Samudera Lautan Luas Medan. Disiplin kerja memediasi pengaruh loyalitas dan kepuasan kerja terhadap kinerja karyawan di PT. Samudera Lautan Luas Medan.
ANALISIS POTENSI WISATA KAWASAN WISATA HARIAN BOHO, KABUPATEN SAMOSIR, SUMATERA UTARA Sinaga, Tuan Bobby Harsono
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (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.v5i04.1675

Abstract

Kawasan Wisata Harian Boho yang terletak di Kabupaten Samosir, Sumatera Utara belum memperlihatkan hasil dari industri pariwisata yang maksimal. Rumusan masalah serta tujuan penelitian ini adalah untuk mengetahui profil serta potensi wisata dari Kawasan Wisata Harian Boho. Penelitian ini dilaksanakan dengan metode penelitian Kualitatif dengan teknik pengumpulan data dengan wawancara dan observasi. Potensi objek wisata yang ada di Kawaasn Wisata Harian Boho adalah makam serta rumah Sastrawan ternama Indonesia yaitu Sitor Situmorang, serta objek wisata Sampuran Bala.
Chromebookgate: Normalisation Of Procurement Fraud And Its Impact On The Acceptance Of Educational Technology Edih Abdul Hamid; Tuntun Ariadi Sukanta
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (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.v5i05.1676

Abstract

This study examines the Chromebookgate procurement scandal in Indonesia as a case of corruption-driven public sector fraud and its implications for the adoption of educational technology. Using a qualitative-conceptual approach with a case study strategy, the research relies on secondary data from audit reports, anti-corruption investigations, government documents, media coverage, and recent academic literature. The analysis is conducted within the frameworks of Broken Window Theory and the Technology Acceptance Model (TAM). The findings identify three major forms of fraud: price mark-up, non-compliance with technical specifications, and procedural irregularities involving conflicts of interest. These practices were tolerated and normalized within procurement governance, illustrating a “broken window” effect in which minor violations escalated into systemic corruption. Furthermore, the fraud undermined technology adoption in schools by reducing perceived usefulness, lowering perceived ease of use, and eroding public trust key constructs of TAM. The study contributes theoretically by integrating criminological and information systems perspectives to explain how procurement fraud not only generates financial losses but also diminishes the effectiveness of digital education policies. Practically, the results highlight the importance of zero tolerance toward procurement irregularities, the integration of technology acceptance evaluation in auditing, and stronger transparency and stakeholder participation in procurement governance. These insights are relevant for policymakers, auditors, and practitioners seeking to strengthen anti-fraud mechanisms and ensure the sustainability of digital transformation in education).
Faktor Penentu Kesehatan dan Kemiskinan di Sulawesi: Bukti dari SUSENAS Indonesia 2023 Akib, Fitri Hadi Yulia; Irawati Abdul; Nadiah Putri Cecar Rasyid; Nur Pongoliu
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (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.v5i05.1684

Abstract

Kemiskinan di Indonesia masih belum merata di seluruh wilayah, dengan Sulawesi mengalami tingkat kemiskinan yang terus-menerus lebih tinggi dibandingkan dengan rata-rata nasional. Studi ini menyelidiki kontribusi indikator kesehatan seperti keluhan kesehatan, asuransi kesehatan, kebiasaan anggota rumah tangga merokok, dan status disabilitas terhadap status kemiskinan di Sulawesi. Dengan menggunakan mikrodata representatif nasional dari Survei Sosial Ekonomi Nasional (SUSENAS) Maret 2023 yang mencakup 40.561 responden, termasuk 7.037 yang tergolong miskin, analisis regresi logistik diterapkan untuk memeriksa hubungan antara faktor kesehatan dan kemiskinan. Hasilnya menunjukkan bahwa disabilitas secara signifikan meningkatkan kemungkinan hidup dalam kemiskinan, dengan rasio peluang 1,38 (p=0,014). Sebaliknya, keluhan kesehatan (OR=0,84, p<0,001), kepemilikan asuransi kesehatan (OR=0,74, p<0,001), dan kebiasaan anggota rumah tangga merokok (OR=0,65, p<0,001) berasosiasi negatif dengan kemiskinan. Meskipun cakupan asuransi kesehatan sesuai dengan harapan, asosiasi yang berlawanan dengan intuisi antara keluhan kesehatan dan kebiasaan merokok menyoroti efek distortif dari pengukuran kemiskinan berbasis pengeluaran, yang mengklasifikasikan rumah tangga dengan pengeluaran lebih tinggi, termasuk untuk layanan kesehatan dan tembakau, sebagai rumah tangga non-miskin, terlepas dari kerentanan mereka. Diagnostik model mengonfirmasi kesesuaian yang memadai, dengan akurasi klasifikasi 82,65% dan nilai-p Hosmer Lemeshow sebesar 0,3056, meskipun daya penjelasnya masih rendah (Pseudo R²=0,0073). Temuan ini menekankan perlunya kerangka kerja kemiskinan multidimensi yang menggabungkan pengeluaran kesehatan dan non-produktif untuk mengukur kesejahteraan secara lebih akurat. Implikasi kebijakan meliputi penguatan cakupan asuransi kesehatan, penerapan langkah-langkah pengendalian tembakau, dan promosi pembangunan inklusif disabilitas untuk mengurangi ketimpangan struktural. Studi ini berkontribusi pada literatur dengan menyediakan bukti spesifik wilayah dari Sulawesi, memajukan pemahaman tentang determinan kesehatan dalam dinamika kemiskinan, dan menawarkan panduan untuk intervensi kebijakan yang terarah.
Analisis Kontribusi Retribusi Pasar Terhadap Pendapatan Asli Daerah Kabupaten Gorontalo Pulukadang, Putri Ayimi; Olilingo, Fahrudin Zain; Abdul, Irawati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 06 (2025): Vol. 5 No. 06 (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.v5i06.1704

Abstract

This study aims to analyze the contribution and effectiveness of market levies to Local Own-Source Revenue (PAD) in Gorontalo Regency. Market levies are one component of PAD that has great potential, but their realization is often below the set target. This study uses a descriptive quantitative approach with secondary data in the form of market levy and PAD revenue reports for Gorontalo Regency from 2019 to 2024. The analysis technique used is contribution and effectiveness analysis. The results show that the contribution of market levies to PAD in Gorontalo Regency is very low, with an average contribution of less than 1% per year. However, the effectiveness of market levy collection shows varying results. In some years, the effectiveness is relatively high, even exceeding 100%, while in other years it is still below the target. Factors that influence these achievements include the level of trader compliance, the efficiency of the collection system, the quality of market facilities, and supervision from the local government. The conclusion of this study is that market levies have not made a significant contribution to the Gorontalo Regency's PAD. Therefore, strategic efforts are needed to optimize management and collection in order to increase regional revenue in a sustainable manner.
Pengaruh Kinerja Sektor Pertanian, Industri Dan Pariwisara Terhadap Tingkat Pengangguran Terbuka Di Provinsi Gorontalo Daud, Riska; Arham, Muhammad Amir; Mulyati, Yenni
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 06 (2025): Vol. 5 No. 06 (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.v5i06.1712

Abstract

This study aims to analyze the impact of the performance of the agricultural sector, industrial sector, and tourism sector in Gorontalo Province. This study uses a quantitative approach with a multiple linear regression analysis method using panel data. The data used is secondary data obtained from the Central Statistics Agency (BPS) of Gorontalo Province for the period 2020–2024. Based on GRDP data, these three sectors show a positive growth trend that supports regional economic recovery and development. The data was processed using Eviews 12. The results of the study show that partially, the performance of the agricultural, industrial, and tourism sectors has a negative effect on the open unemployment rate, which means that an increase in the performance of these three sectors can reduce the unemployment rate in Gorontalo Province. Simultaneously, these three sectors also have a significant effect on the open unemployment rate. The results of this study indicate that 1). The agricultural sector has a negative and significant effect and contributes to the open unemployment rate in Gorontalo Province, meaning that the greater the contribution of the agricultural sector, the more job opportunities are created and the more local labor can be absorbed. 2). The industrial sector has a negative and significant effect and contributes to the open unemployment rate in Gorontalo Province, meaning that the more the industrial sector develops, the more job opportunities are created that can absorb labor, both through increased production capacity and the opening of new jobs in various business fields. 3). The tourism sector has a negative and insignificant effect on the open unemployment rate in Gorontalo Province, meaning that although improvements in the performance of the tourism sector have the potential to create job opportunities, its contribution to labor absorption is still relatively small compared to the agricultural and industrial sectors, so its impact has not been significant in reducing the open unemployment rate. 4). Simultaneously, the agricultural, industrial, and tourism sectors have a significant impact on the open unemployment rate in Gorontalo Province, meaning that if these three sectors are managed and developed optimally, they can complement each other in creating new jobs, increasing regional productivity, and reducing the open unemployment rate.
Faktor-Faktor yang Mempengaruhi Audit Delay Terhadap Pergantian Auditor, Kesulitan Keuangan, dan Reputasi KAP pada Perusahaan Properti dan Real Estate Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Gusrifa, Rahmad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (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.v5i05.1725

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit delay pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Audit delay dapat mempengaruhi kualitas laporan keuangan yang diterbitkan oleh perusahaan dan dapat memberikan dampak negatif terhadap kredibilitas perusahaan di mata investor. Penelitian ini berfokus pada tiga faktor utama yang diduga berpengaruh terhadap audit delay, yaitu pergantian auditor, kesulitan keuangan, dan reputasi Kantor Akuntan Publik (KAP). Pergantian auditor dapat menyebabkan keterlambatan karena auditor baru membutuhkan waktu untuk memahami kondisi dan informasi keuangan perusahaan. Kesulitan keuangan sering kali menghambat kelancaran proses audit karena perusahaan mengalami kendala dalam menyediakan data yang dibutuhkan. Reputasi KAP juga mempengaruhi efisiensi proses audit, di mana KAP dengan reputasi yang baik diharapkan dapat menyelesaikan audit dengan lebih cepat. Penelitian ini menggunakan metode kuantitatif dengan pendekatan regresi linier berganda untuk menguji hubungan antara variabel independen tersebut dengan audit delay. Hasil penelitian diharapkan dapat memberikan kontribusi pada pemahaman lebih lanjut mengenai faktor-faktor yang mempengaruhi audit delay dan memberikan rekomendasi bagi perusahaan properti dan real estate di Indonesia dalam memilih auditor yang tepat serta mengelola kesulitan keuangan untuk meminimalkan audit delay.

Page 37 of 42 | Total Record : 413

 35   36   37   38   39 

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