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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 443 Documents
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Income Analysis of Broiler Chicken Farmers Between Partnership and Independent Farming Systems in Tapian Dolok Subdistrict, Simalungun Regency Ayu Dewi Annysa; Saidun Hutasuhut
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 10 (2026): 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.v5i10.2238

Abstract

This study aims to analyze and compare the income of broiler chicken farmers operating under partnership and independent business models in Tapian Dolok District, Simalungun Regency. The location was selected because Tapian Dolok is one of the broiler chicken production centers in Simalungun with a significant livestock population. The study employs a quantitative method with a descriptive comparative approach. The population consists of all broiler chicken farmers in Tapian Dolok District, and samples were selected using purposive sampling. Data analysis was conducted through cost analysis, revenue analysis, income analysis, R/C ratio analysis, and difference testing (independent sample t-test) to compare income between the two business models. This research is expected to provide comprehensive information regarding income levels, business efficiency, and the economic feasibility of each broiler farming model. The results indicate that the income per kilogram for independent farmers is IDR 25,000, while for partnership farmers it is IDR 18,000. In one business cycle, the average income received by independent farmers is IDR 88,995,189 and by partnership farmers is IDR 12,306,000. Comparative analysis shows a significant difference (P<0.05) in business income, with the independent model being more profitable due to higher income per bird than the partnership model
Pengaruh Literasi Keuangan, Persepsi Kemudahan, dan Persepsi Kepercayaan terhadap Penggunaan QRIS pada Pelaku UMKM Di Kota Batam Tessalonika Ayu Nirmala; Risca Azmiana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 11 (2026): 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.v5i11.2071

Abstract

Pesatnya perkembangan financial technology, khususnya Quick Response Code Indonesia Standard (QRIS), turut mempercepat penggunaan transaksi non-tunai serta mendorong peningkatan inklusi keuangan, terutama pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Walaupun tingkat penggunaan QRIS terus mengalami peningkatan, masih ditemukan beberapa hambatan yang berkaitan dengan literasi keuangan, persepsi kemudahan, dan persepsi kepercayaan pelaku usaha. Penelitian ini bertujuan untuk mengkaji pengaruh literasi keuangan, persepsi kemudahan, dan persepsi kepercayaan terhadap penggunaan QRIS pada pelaku UMKM kuliner di Kota Batam. Metode penelitian yang digunakan adalah pendekatan kuantiatatif dengan data primer yang diperoleh melalui penyebaran kuesioner tertutup menggunakan skala Likert. Populasi dalam penelitian ini adalah UMKM kuliner yang berada di Kecamatan Batu Aji dan Kecamatan Sagulung, dengan jumlah sampel sebanyak 174 responden yang ditentukan melalui rumus slovin. Teknik analisis data dilakukan dengan bantuan aplikasi SPSS yang meliputi analisis deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan tidak memberikan pengaruh yang signifikan terhadap penggunaan QRIS, sementara persepsi kemudahan dan persepsi kepercayaan berpengaruh signifikan. Secara simultan, literasi keuangan, persepsi kemudahan, dan persepsi kepercayaan memiliki pengaruh signifikan terhadap penggunaan QRIS. Temuan ini menunjukkan bahwa kemudahan dalam penggunaan serta kepercayaan terhadap keamanan sistem menjadi faktor utama dalam mendorong pelaku UMKM untuk mengadopsi QRIS.
Policy Strategy for Strengthening the Alignment between Corporate Social Responsibility (CSR) and the Regional Medium-Term Development Plan (RPJMD) of Medan City Hendra Abdillah Lubis
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 11 (2026): 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.v5i11.2246

Abstract

Regional development is confronted with increasingly complex social, economic, and environmental challenges, while the fiscal capacity of local governments through regional budgets remains limited. This condition necessitates the optimization of alternative resources, including Corporate Social Responsibility (CSR) programs from the private sector. In the context of Medan City, the Regional Medium-Term Development Plan (RPJMD) serves as a strategic instrument to guide integrated and sustainable development. However, the current implementation of CSR programs has not been fully aligned with the RPJMD, resulting in fragmented, uncoordinated initiatives that often overlap with government programs. The main issue identified is the low willingness of companies to report their CSR plans and realizations to the Medan City Government. This is primarily due to the absence of binding regulations that mandate CSR reporting at both national and local levels. Various efforts have been undertaken by the local government, including the implementation of CSR Awards, the establishment of a CSR Coordination Team, and the development of a centralized CSR digital platform. Nevertheless, these initiatives have not significantly improved corporate participation in reporting and aligning CSR programs. This study aims to formulate policy strategies to enhance the alignment between corporate CSR programs and the RPJMD of Medan City. The research employs a policy analysis approach combining qualitative and quantitative methods, utilizing literature review, interviews, and secondary data analysis from official statistics and regional planning documents. The findings are expected to provide policy recommendations that strengthen collaboration between the government and the private sector, ensuring that CSR implementation becomes more integrated, targeted, and capable of contributing optimally to sustainable regional development

Page 45 of 45 | Total Record : 443

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