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 523 Documents
 49   50   51   52   53 
Socio-Economic Analysis Of Guava Farmers’ Welfare (Psidium Guajava) In Sei Semayang Village, Dusun XVII Sempat Arih Sunggal District, Deli Serdang Regency Dea Ameylia; Ahmad Fadlan; Annisa Ilmi Faried
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2576

Abstract

This study aims to examine the impact of socioeconomic factors on the welfare of guava farmers (Psidium guajava) in Sei Semayang Village,Dusun Xvii Sempat Arih Sunggal District, Deli Serdang Regency. The variables analyzed include income, labor, and education level. This research employed a quantitative approach using a survey method involving 100 respondents. Data were analyzed using Exploratory Factor Analysis (EFA) and multiple linear regression with SPSS version 25. The results indicate that income and education level have a positive and significant effect on farmers’ welfare, while labor does not have a significant effect. Simultaneously, all variables significantly influence welfare, with an Adjusted R Square value of 0.423, indicating that 42.3% of the variation in welfare can be explained by the model. These findings suggest that improving income and education plays a crucial role in enhancing the welfare of guava farmers.
The Effect of Transformational Leadership and Work Discipline on Employee Performance of PT Jaya Abadi Siaga With Organizational Support as an Intervening Variable Kuni Inayati; Darmilisani; Kholilul Kholik
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2577

Abstract

his study aims to analyze the effect of transformational leadership and work discipline on employee performance with organizational support as an intervening variable at PT Jaya Abadi Siaga Medan. This research uses a quantitative approach with an associative research type. The population in this study consists of all employees of PT Jaya Abadi Siaga Medan, totaling 60 individuals. The sampling technique used is the census method, in which the entire population is used as the research sample. The data analysis technique employed is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. The results of the study indicate that transformational leadership has a positive and significant effect on organizational support and employee performance. Work discipline has a positive and significant effect on organizational support, but does not have a significant effect on employee performance. Organizational support has a positive and significant effect on employee performance. Furthermore, organizational support is able to mediate the effect of work discipline and transformational leadership on employee performance. Thus, it can be concluded that organizational support plays an important role in improving employee performance, both directly and as an intervening variable.  
Pengaruh Budaya Organisasi dan Disiplin Kerja Terhadap Kepemimpinan pada PT Matoga Cipta Indonesia Kabupaten Deli Serdang Mutiah Dwi Arisa; Kiki Farida Ferine; Teguh Wahyono
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2578

Abstract

This study aims to analyze the influence of organizational culture and work discipline on leadership at PT Matoga Cipta Indonesia. The research employed a quantitative approach with a population and sample consisting of 40 employees. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that organizational culture has a positive and significant effect on leadership, as indicated by a t-value of 4.086, which is greater than the t-table value of 2.021, and a signifi cance value of 0.000 < 0.05. Work discipline also has a positive and significant effect on leadership, with a t-value of 2.281, exceeding the t-table value of 2.021, and a significance value of 0.028 < 0.05. Simultaneously, both variables significantly influence leadership, as shown by an F-value of 15.506, which is higher than the F-table value of 3.25, and a significance value of 0.000 < 0.05. This study concludes that effective leadership is influenced by strong organizational culture and good work discipline. Therefore, the company should maintain a positive family-oriented culture while enhancing professionalism and work discipline to maximize leadership effectiveness.  
Transparansi Pengelolaan Dana Desa di Desa Tanjung Selamat Kecamatan Sunggal Kabupaten Deli Serdang Cahya Nafasya; Ayu Kurnia Sari; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2579

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat transparansi pengelolaan dana desa di Desa Tanjung Selamat, Kecamatan Sunggal, Kabupaten Deli Serdang, serta mengevaluasi efek efektivitas pengelolaan keuangan desa selama periode 2020-2024. Penelitian ini merupakan jenis penelitian deskriptif dengan pendekatan kualitatif. Penelitian deskriptif bertujuan untuk memberikan gambaran tentang suatu masalah, fakta, peristiwa dan realita secara luas dan mendalam. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di Desa Tanjung Selamat berjalan dengan efektif dan transparan secara luring, meskipun penggunaan media digital seperti website desa masih terbatas. Tingkat efektivitas pendapatan desa mencapai kisaran 99,71% hingga 100%, menandakan proses perencanaan dan pengelolaan sumber daya yang meskipun cukup baik, tetap membutuhkan peningkatan dalam aspek digitalisasi dan akses informasi masyarakat. Temuan ini menegaskan bahwa partisipasi masyarakat dalam pengawasan dan proses pengelolaan dana desa sangat penting untuk memperkuat akuntabilitas dan membangun kepercayaan publik.
Analisis Customer Experience, Digital Marketing Terhadap Kepuasan Pelanggan Melalui Konten Live Streaming di PT. Daya Mega Pratama Putra Maruli Saing; Harianto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2580

Abstract

This study uses a quantitative approach with a survey method of 97 respondents who are active customers of the company. The data analysis techniques used included multiple linear regression and mediation tests using the Sobel Test with the help of SPSS software. The results showed that Customer Experience did not have a significant effect on Customer Satisfaction (B = 0.085; t = 0.930; Sig. = 0.355), and Digital Marketing also did not have a significant effect on Customer Satisfaction (B = 0.125; t = 1.675; Sig. = 0.097). On the other hand, Live Streaming Content has a positive and significant effect on Customer Satisfaction (B = 0.626; t = 6.479; Sig. = 0.000). The results of the partial test showed that Customer Experience had a positive and significant effect on Live Streaming Content (B = 0.608; t = 8.176; Sig. = 0.000), while Digital Marketing had no significant effect on Live Streaming Content (B = −0.016; t = −0.198; Sig. = 0.844). The results of the mediation test showed that Live Streaming Content significantly mediated the influence of Customer Experience on Customer Satisfaction, but did not mediate the influence of Digital Marketing on Customer Satisfaction. The Adjusted R² value of 0.408 indicates that 40.8% of the variation in Customer Satisfaction can be explained by the study model, while the rest is influenced by other factors outside of this study. These findings confirm that the success of the company's digital strategy in improving Customer Satisfaction relies heavily on optimizing Live Streaming Content, especially in delivering an interactive and informative customer experience.
The Influence Of Competence And Job Analysis On Employee Performance With Career As An Intervening Variable At The Office Of The Department Of Education And Culture Of Medan City Imelda Tomusari Margaretha Silaban; Muhammad Toyib Daulay; Saimara A.M Sebayang
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2581

Abstract

This study aims to examine the effect of competence and job analysis on employee performance with career development as an intervening variable at the Department of Education and Culture Office of Medan City. This research employs a quantitative approach with an associative research design. The population consists of all employees of the Department of Education and Culture Office of Medan City totaling 133 people, and the entire population is used as the sample through a saturated sampling (census) technique. Data were collected through questionnaires, observation, and documentation, while data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The results show that: (1) competence has a positive and significant effect on career development and employee performance, (2) job analysis has a positive and significant effect on career development and employee performance, and (3) career development acts as a mediating variable that strengthens the effect of competence and job analysis on employee performance. Based on these findings, it is recommended that management improve employee competence and the quality of job analysis, as well as optimize career development programs to enhance overall employee performance.
Analisis Kompensasi Terhadap Kinerja Karyawan Ud Tunas Perdana Dengan Kepuasan Kerja Sebagai Variabel Intervening Putri Nadya; Nashrudin Setiawan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2582

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening pada UD Tunas Perdana. Penelitian ini menggunakan pendekatan asosiatif dengan jumlah populasi sekaligus sampel sebanyak 50 karyawan. Data yang digunakan terdiri atas data primer dan data sekunder yang diperoleh melalui studi pustaka, wawancara, penyebaran kuesioner, dan observasi. Teknik analisis data yang digunakan adalah Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan serta kepuasan kerja. Selain itu, kompensasi juga berpengaruh terhadap kinerja karyawan melalui kepuasan kerja sebagai variabel intervening. Hal ini menunjukkan bahwa pemberian kompensasi yang baik dapat meningkatkan kepuasan kerja karyawan sehingga berdampak pada peningkatan kinerja karyawan. Oleh karena itu, perusahaan perlu memperhatikan sistem kompensasi secara optimal guna meningkatkan kepuasan kerja dan kinerja karyawan.
The Influence of Influencer Marketing, Fast Beauty and Buzzer on Purchase Decisions of Glad2Glow Among Female Management Students at Universitas Pembangunan Panca Budi 2022 Nabila Aprilia; Ocdy Amelia; Slamet Widodo
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2583

Abstract

This study aims to analyze the influence of Influencer Marketing, Fast Beauty and Buzzer on the purchase decisions of Glad2Glow products among female students of the Management Study Program, Class of 2022, at Universitas Pembangunan Panca Budi. This research employs a quantitative approach with purposive sampling technique, involving 73 respondents drawn from a total population of 268 active female students. Data were collected through a structured questionnaire and analyzed using multiple linear regression with the assistance of SPSS version 20, encompassing validity and reliability tests, classical assumption tests, hypothesis testing (t-test and F-test), and the coefficient of determination (R²). The findings reveal that Influencer Marketing (X1) has a positive and significant effect on purchase decisions, with a t-value of 6.511 (sig. 0.000). Fast Beauty (X2) similarly demonstrates a positive and significant effect, with a t-value of 8.112 (sig. 0.000). Likewise, Buzzer (X3) exhibits a positive and significant effect, with a t-value of 7.405 (sig. 0.000). Simultaneously, all three variables exert a significant effect on purchase decisions, yielding an F-value of 53.817 (sig. 0.000). The R-Square value of 0.701 indicates that the three variables collectively account for 70.1% of the variation in purchase decisions. These results suggest that influencer-based digital marketing strategies, fast beauty trends, and buzzer activities are critical factors that substantially drive the purchase decisions of young consumers toward Glad2Glow beauty products.
Evaluasi Kinerja Keuangan Dan Efisiensi Belanja Daerah Pemerintah Kota Binjai Ditinjau Dari Rasio Keuangan Raihatunnisa Bangun; Miftha Rizkina; Galih Supraja
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2584

Abstract

The purpose of this study is to evaluate the regional financial performance of the Binjai City Government using financial ratio analysis and to assess the level of regional expenditure efficiency. Specifically, this research seeks to answer the following questions: (1) How is the financial performance of the Binjai City Government as measured by the autonomy ratio, effectiveness ratio, efficiency ratio, growth ratio, and harmony ratio? (2) To what extent is the level of regional expenditure efficiency achieved by the Binjai City Government? A descriptive quantitative research design was adopted, in which data were collected through documentation and literature review techniques. Financial ratio analysis was employed as the primary analytical tool to address both research questions. The findings indicate that the financial performance of the Binjai City Government has yet to reach an optimal level. The autonomy ratio was classified as very low, reflecting a substantial dependency on central government transfer funds; the effectiveness ratio failed to meet its targets due to unrealistic revenue planning; the efficiency ratio was categorized as inefficient, given that expenditures consistently exceeded revenues; the growth ratio remained unstable; and the harmony ratio was imbalanced between operational and capital expenditure. Regarding regional expenditure efficiency, although an overall improvement was observed, a persistent gap between budgeted and realized expenditures suggests that regional expenditure management has not been fully optimized.  
Pengaruh Lingkungan Kerja, Kompensasi, dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan pada KUD Plasma Makarti Khodijah Batubara; Ahmad Aswan Waruwu; Soulthan Saladin Batubara
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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.v6i2.2585

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh lingkungan kerja, kompensasi, dan pengembangan karir terhadap kepuasan kerja karyawan pada KUD Plasma Makarti. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Penelitian ini dilakukan tahun 2026. Populasi berjumlah 42 karyawan dan seluruhnya dijadikan sampel melalui teknik sampling jenuh, sehingga jumlah responden sebanyak 42 orang. Data primer dikumpulkan melalui penyebaran kuesioner dan diolah menggunakan perangkat lunak SPSS versi 24. Analisis dilakukan dengan regresi linear berganda untuk menguji hubungan antara variabel bebas dan variabel terikat. Hasil penelitian menunjukkan bahwa lingkungan kerja, kompensasi, dan pengembangan karir secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kepuasan kerja. Lingkungan kerja memiliki koefisien regresi sebesar 0,291 dengan thitung 3,128 dan nilai signifikansi 0,003. Kompensasi memiliki koefisien regresi sebesar 0,605 dengan thitung 5,881 dan signifikansi 0,000. Pengembangan karir memiliki koefisien regresi sebesar 0,333 dengan thitung 4,340 dan signifikansi 0,000. Secara simultan diperoleh nilai Fhitung sebesar 375,912 dengan signifikansi 0,000. Kompensasi merupakan variabel yang paling dominan memengaruhi kepuasan kerja karena memiliki nilai koefisien regresi dan thitung tertinggi. Nilai koefisien determinasi (adjusted R²) sebesar 0,984 menunjukkan bahwa 96,5% variasi kepuasan kerja dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi faktor lain di luar penelitian. Nilai koefisien korelasi (R) sebesar 0,984 mengindikasikan bahwa hubungan antara variabel bebas dan variabel terikat berada pada kategori sangat kuat.

Page 52 of 53 | Total Record : 523

 49   50   51   52   53 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 11 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 10 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 09 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (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