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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 440 Documents
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EVALUASI IMPLEMENTASI MANAJEMEN KUALITAS TOTAL (TQM) DI PT. BANK PENGKREDITAN RAKYAT Putra, Andi Pranata; Krissanya, Nofriska
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.501

Abstract

Alasan penelitian ini adalah karena kondisi persaingan di industri perkreditan dan keuangan cukup ketat, dimana para manajer dituntut untuk memiliki sistem manajemen yang sangat baik untuk membimbing mereka dalam meningkatkan kinerja karyawannya Tujuan penelitian ini adalah menganalisis penerapan TQM di BPR dan dampak TQM terhadap peningkatan kinerja karyawan di PT. BPR. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif dengan wawancara terhadap informan antara lain manajer dan karyawan. Hasil penelitian dapat dirangkum sebagai berikut. (1) Penerapan TQM di PT.Bank Perkreditan Rakyat dibangun atas lima elemen utama: Komitmen terhadap Kualitas, Fokus pada Pelanggan, Kolaborasi Tim, Kemandirian, Keterlibatan Kerja, dan Pemberdayaan Karyawan. (2) Hambatan Volkskredit bank dalam menerapkan TQM di PT disebabkan oleh perbedaan sikap dan cara berpikir. (3) kualitas, kuantitas, ketepatan waktu, dan efektivitas pegawai PT; Manajemen keuangan oleh Bank Pengkreditan Rakyat
Pemetaan Posisi Keunggulan Mutu Layanan Daya Saing Destinasi Wisata Kota Pekalongan Berbasis Inovasi Komunitas Adhi Pratomo, Sigit; Sri Nugroho, Arif Julianto; Tasari; Haris, Abdul; Jati, Agung Nugroho; Santoso, Agus
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.503

Abstract

This study aims the position competitive exellence tourism destination in Pekalongan. The research method used quantitatvive model. The sampling model used purposive sampling with 120 respondents. Research atribut adopt from Cooper’s with attraction, accesbility, amenity and ancilliary. The tes model used MDS Multivariate. Kampoeng Batik Pesindon and Kampoeng Batik Kauman is in a relative exellent quadrant position compared to the other three tourism destination .Pasir Kencana and Wisata Bahari occupy a challenger position. The research activities is to propose marketing strategy solution s to win competition among tourism destinantion exellence in the future.
Optimization of Education Quality Improvement in Early Childhood Education (PAUD) in Sukmajaya District, Depok City through the Role of School Leadership and Teacher Performance Radhiyya Aisya Arimbi Alvianti; Ali Ridho; Udriyah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.506

Abstract

Human Resources (HR) are a dominant factor in every institution, including in the field of education. Education requires excellent HR to fulfill its role in meeting the educational needs of society. Therefore, to generally improve the quality of human resources effectively, learning in schools is essential. The role of school leadership must have the ability to optimize all available resources in the school to realize the vision and mission established to achieve the predetermined goals. In addition to the role of school leadership, teacher performance also plays a crucial role in improving the quality of education. The number of competent early childhood education (PAUD) educators is still insufficient, and many principals and teachers have not yet undergone training. This issue needs to be addressed promptly, considering the important role of educators in the education system in Indonesia. This research uses a quantitative approach. It aims to measure the significant influence of the role of school leadership and teacher performance on the quality of education in PAUD throughout the Sukmajaya District of Depok City. The results of hypothesis testing and multiple linear regression show that the role of school leadership and teacher performance have a positive and significant impact on the quality of education in PAUD throughout the Sukmajaya District of Depok City. The adjusted R-squared value (Adj R2) is 0.961, indicating that the contribution of the independent variables, namely the role of school leadership and teacher performance, to the dependent variable, which is the quality of education, is 96.1%, while the remaining 3.9% is influenced by other variables not examined or included in this regression study.
TAX LEARNING INNOVATION: UPGRADING CRITICAL THINKING AND SELF-EFFICACY LEVEL OF PROSPECTIVE TAX CONSULTANTS KUSUMANINGRUM, NURCAHYANING DWI; Sari Dewi Poerwanti; Nurina Adi Paramitha; Sukron Makmun
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v4i03.509

Abstract

Prospective tax consultants must have competent critical thinking skills. However, critical thinking skills and self-efficacy levels for prospective tax consultants are still low. The problem-based learning (PBL) model has been widely implemented to improve students' critical thinking skills and efficacy. However, weaknesses were found, such as the need to increase self-efficacy and investigative processes based on scientific process skills. Therefore, innovation was created to develop scientific critical thinking (SCT). Learning model based on the strengths and weaknesses of the PBL model. This innovation is also supported by theory and empirical studies. This study functions as a preliminary study in the process of developing the SCT learning model to improve the critical thinking skills and self-efficacy of prospective tax consultants. This research includes needs analysis, a literature review, and a field survey. The results show that innovation can serve as a basis for developing a hypothetical SCT learning model. The syntactic SCT learning model includes: student orientation, scientific activities, presentation of the results of scientific activities, critical completion of thinking tasks, and evaluation. The hypothetical SCT learning model must be tested to meet the aspects of validity, practicality, and effectiveness to improve the critical thinking skills and self-efficacy of tax consultant candidates.
Analisis Pengaruh IPM dan Angkatan Kerja Terhadap Kemiskinan di Kabupaten Tapanuli Utara Pane, Putri Marito; bangun, Belliyani Br; Saragih, Putri Damayanti; Padang, Nova Romadiah; Simanjuntak, Lola Vitaloka; Umar, Andi Taufiq
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): 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.v4i02.512

Abstract

This study aims to analyze the effect of the Human Development Index (HDI) and the Labor Force on the poverty rate in North Tapanuli. The analysis method used is multiple linear regression. The data used in this study are secondary data obtained from the BPS (Central Bureau of Statistics) of North Tapanuli Regency from 2012 to 2023. The analysis results show that the regression model Y=66.713-0.821+1.866 Labor Force meets the classical assumptions and has a correlation coefficient (R) of 0.919 and a coefficient of determination (R2) of 0.810. Partially, the HDI variable has a significant negative effect on the poverty rate, while the Labor Force variable has a positive but not significant effect. Simultaneously, the HDI and Labor Force variables have a significant influence on the poverty rate in North Tapanuli. Keywords: Poverty, HDI, Labor Force
Factors That Affecting The Accounting Fraud In Kediri Cooperatives, Tabanan Susandya, Anak Agung Putu Gede Bagus Arie; Suwandewi, Putu Ayu Meidha
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): 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.v4i03.515

Abstract

The study aims to empirically investigate the influence of pressure, the effectiveness of internal controls, compensation adequacy, management ethics, also adherence to accounting regulations on the inclination towards accounting fraud within cooperatives in Kediri District, Tabanan Regency. It involves employees from cooperatives operational for over a decade, with a sample size of 82 selected through purposive sampling. Multiple linear regression analysis is employed to test the hypotheses. Results reveal a positive impact of pressure on accounting fraud inclination, while the effectiveness of internal controls, compensation adequacy, management ethics, also compliance with accounting regulations negatively affect fraud propensity. Future research could expand the study's scope by considering additional variables, such as management's ethical culture, may influence accounting fraud tendencies.
Pengaruh Kenaikan Harga Rokok Dan Pendapatan Uang Saku Terhadap Konsumsi Rokok Harian Mahasiswa Fakultas Pertanian Universitas Sultan Ageng Tirtayasa Aliudin; Ningrum, Loka Ayu Sri Kusuma; Sinaga, Sintia Frisma; Aprilianti, Risna; Rifqy Hafizh; Arroisi, Subhan Nurhaqiarso; Ramadhani, Fahriza; Widodo, Akbar Wahyu; Hidayat, Alif; Ilham, Gymnastiar
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.517

Abstract

This research was carried out to analyze how the influence of increases in cigarette selling prices and monthly pocket money affects monthly cigarette consumption among students. The method applied in this research is the multiple linear regression method. The data used in this research is primary data obtained from the results of a campus survey at Sultan Ageng Tirtayasa University. The data collection technique was purposive sampling with a total of 60 students as respondents. Data on the characteristics of respondents in this study include the brand and selling price of cigarettes (Independent Variable X1), Monthly Pocket Money (Independent Variable X2), and monthly cigarette consumption behavior (Dependent Variable Y). Based on the results of multiple linear regression analysis, it can be concluded that cigarette prices have a significant influence on monthly cigarette consumption behavior, while monthly pocket money income does not have a significant influence on students' monthly cigarette consumption behavior.
Taksonomi Fintech: Klasifikasi dan Implikasi Teknologi Finansial di Era Digital Harahap, Muhammad Khoiruddin; Hariyanti, Irma; Epi, Yus; Natasya, Syarifah Fadillah; Afri, Evan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.518

Abstract

Penelitian ini bertujuan untuk memberikan pandangan komprehensif dan terstruktur tentang ekosistem fintech melalui pendekatan taksonomi berbasis Taksonomi Bloom Revisi 2001. Penelitian ini mengidentifikasi dan mengklasifikasikan berbagai jenis fintech, termasuk aplikasi pembayaran digital, peer-to-peer lending, dan teknologi blockchain. Pendekatan taksonomi ini membantu dalam memahami konsep dan teknologi yang digunakan dalam fintech, memfasilitasi adopsi dan aplikasi praktis. Analisis hubungan dan dampak fintech terhadap ekosistem keuangan, seperti regulasi, inovasi teknologi, dan adopsi oleh pengguna, memberikan wawasan yang mendalam. Evaluasi efektivitas dan efisiensi berbagai jenis fintech mengungkapkan aspek keamanan, kemudahan penggunaan, dan biaya transaksi, yang menjadi dasar rekomendasi perbaikan. Penelitian ini juga mendorong penciptaan solusi baru dan inovatif dalam fintech, seperti strategi keamanan baru dan model bisnis inovatif. Hasil penelitian ini menawarkan wawasan dan solusi praktis yang dapat diterapkan untuk meningkatkan kualitas dan inklusi keuangan di era digital.
Pengaruh Islamic Branding, Price Fairness, dan Service Quality Terhadap Loyalitas Pelanggan Yang Dimediasi Oleh Customer Satisfaction (Studi Pelanggan Elisha Mart Ngaliyan) Ramadhanti, Desta Fitri; Cahyono, Edi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.520

Abstract

This research aims to determine the influence of Islamic Branding, Price Fairness and Service Quality on Customer Loyalty Mediated by Customer Satisfaction among Elisha Mart Ngaliyan customers. This research is quantitative research with primary data, data collection was carried out by distributing questionnaires to 206 people from Elisha Mart Ngaliyan customers. The sampling method and technique used 200. And the data analysis tool used was IBM SPSS Statistics 29 software. Based on the t test results, it showed that Islamic branding and price fairness had a positive and significant effect on customer loyalty. Meanwhile, serice quality has no effect on customer loyalty. Then, Islamic branding, price fairness, service quality have a positive and significant effect on customer satisfaction. Based on path analysis, it shows that customer satisfaction has a significant positive effect on mediating price fairness on customer loyalty but is unable to mediate between Islamic branding and service quality on customer loyalty. This research can be used as consideration for Elisha Mart in improving and increasing customer satisfaction as needed.
Pengaruh Pengungkapan Elemen Integrated Reporting dalam Laporan Tahunan terhadap Nilai Perusahaan Otomotif yang Terdaftar di BEI Krisogonus Avio Seleman; Ida Bagus Ketut Bayangkara
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.522

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari penerapan elemen-elemen integrated reporting terhadap nilai perusahaan pada perusahaan-perusahaan otomotif yang telah terdaftar di BEI periode 2020-2022. Pada penelitian ini variabel nilai perusahaan yang diteliti, dinilai dari harga penutupan saham, price to book value dan price earning ratio. Sampel dalam penelitian ini adalah laporan tahunan yang diterbitkan oleh perusahaan pada tahun 2020 sampai 2022. Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif eksplanatori. Hasil dari penelitian ini adalah penerapan elemen-elemen laporan terintegrasi berpengaruh signifikan terhadap harga penutupan saham dan Price to Book Value (PBV), tetapi tidak berpengaruh signifikan terhadap Price Earning Ratio (PER).

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