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Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Published by Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Islamic Accounting - Finance - Business - Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022" : 13 Documents clear
Faktor - Faktor Yang Mempengaruhi Belanja Daerah Kabupaten Kota Di Provinsi Jawa Barat Amylia, Fifi; Ulinnuha, Ahmad; Khif Dhiah, Nafisatul; Mutiara Azkia, Anjani; Anwar, Saiful
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.049 KB) | DOI: 10.56870/ambitek.v2i1.30

Abstract

This research aims to analyze region's native income (pad), results-sharing funds (DBH), and population (jp) of regional spending (db) districts (west Java). The population of this research is eight counties. The sample used in this study is the use of the random sampling method. The data analysis technique by using the regression analysis of the panel. Based on analysis already done, it may be concluded that partial original-income (pad) and outsource funds (DBH) have a negative and insignificant impact on area spending, while the number of people (jp) has a positive and significant impact on local spending. Simultaneously, DBH, jp has a significant impact on regional spending. The study provides implications specifically to the county/provincial governments of west Java to increase quality and resources such as natural resources and human resources that are expected to boost local reception and cut down on the central government's transfer fund.  
Analisis Aliran Kas Operasi, Book Tax Differences, Ukuran Perusahaan Dan Tingkat Hutang Terhadap Persistensi Laba ., Jasmar; Jasmar, Jasmar; Yuliana, Riska
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.292 KB) | DOI: 10.56870/ambitek.v2i1.33

Abstract

This research was aim to analyzing the influence of operating cash flow, Book Tax Differences, company size, debt level on the earnings persistence at property company, real estate and building construction which in Indonesia Stock Exchange 2013-2017. The sample collection method using purposive sampling, with predetermined criteria and a total sample of 21 companies. This quantitative research uses panel data regression analysis with Eviews application tool version 10. Simultaneously, operating cash flow, book tax differences, company size, and debt level have an effect on earnings persistence with a probability value of 0.021120 <0.05.While the coefficient of determination (R2), the independent variable can explain the effect of earnings persistence of 50.07%, while the remaining 49.93% is explained OUT of the variables studied.  
Manajemen Pelayanan Penumpang Di Terminal Bus M, Ariyanto; Zulkifli, Zulkifli; Darmawanto, Darmawanto; Tarjo, Tarjo; Hamirul, Hamirul
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.528 KB) | DOI: 10.56870/ambitek.v2i1.34

Abstract

This paper is to find out the use of bus terminals in serving passengers by using a descriptive method with a qualitative approach and using data collection techniques with interviews, 13 informants with research results Bus terminal utilization of passenger services namely Determining Terminal Locations, arranging terminal supporting facilities, Flow arrangement traffic in the terminal supervision area, scheduling of officers in the terminal and evaluation of the terminal operating system. Obstacles encountered in passenger service to the effectiveness of using bus terminals include traffic facilities and infrastructure are still limited, traffic management has not functioned optimally, passenger public transport services are inadequate. Efforts carried out in the service effectiveness of bus terminal utilization on passenger services, namely Improving the waiting area service and the flow of public vehicles within the terminal, improving service in the arrival and departure of vehicles according to a predetermined schedule, Collecting passenger terminal services and Increasing the current flow settings crossing in the terminal surveillance area
Internal Control System Analysis of Cash Flow Riyanto, Didik; Oktavia, Puja; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.878 KB) | DOI: 10.56870/ambitek.v2i1.35

Abstract

This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using observation techniques, interviews, questionnaires and documentation, where the data taken is primary data in the form of evidence of records or historical reports that have been arranged in published and unpublished archives. The results of this study indicate that the internal control system for cash receipts and disbursements at UPK DAPM Al-Hafidz has been running well, but is not fully in accordance with the five components of internal control according to COSO theory. Four components are appropriate, namely the control environment, risk assessment, information and communication, and monitoring, while one component, namely control activities, is not appropriate.
Pengaruh Pengendalian Internal, Moralitas Individu, Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Christy, Lovena; Christy Susanto, Lovena; Carolina, Yenni
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1398.743 KB) | DOI: 10.56870/ambitek.v2i1.36

Abstract

In Indonesia, the issue of accounting corruption and fraud is still a serious problem because cases of accounting corruption and fraud continue to increase every year. This study was made to examine the effect of internal control, individual morality, and obedience to accounting rules on the tendency of accounting fraud. This research was conducted at a service company in the city of Bandung. One hundred respondents participated in this study. The results of this study indicate that internal control, individual morality, and obedience to accounting rules have a significant negative effect on the tendency of accounting fraud. This study aims to contribute to companies to overcome these problems both in theory and practice. This study provides contributions related to internal control, individual morality, compliance with accounting rules, and the tendency of accounting fraud. Furthermore, for service companies in the city of Bandung, this research can be used to prevent accounting fraud.
Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia Christy, Lovena; Julianetta, Vennecia; Excel, Alexander; Tantya, Fiorin; Kristiana, Stefanie; Salsalina, Ita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.507 KB) | DOI: 10.56870/ambitek.v2i1.37

Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance
Pengaruh Pengetahuan Keuangan, Sikap Keuangan Dan Kepribadian Terhadap Perilaku Manajemen Keuangan Pada Pelaku UMKM Di Kecamatan Air Putih Kabupaten Batubara Tampubolon, Marjono; Rahmadani, Rahmadani
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.036 KB) | DOI: 10.56870/ambitek.v2i1.38

Abstract

The purpose of this research is to know how much influence of financial knowledge, the influence of financial attitude and the influence of personality towards financial management behavior on SMEs at Home Industrial Food on Air Putih Disctricts of Batubara Regency. This research is a quantitative study with a data-collection technique using a questionnaire. This research subject is the whole business of SMEs the Home-cooked culinary Industry, total of 45 SMEs subject. The sample retrieval technique used was non probability sampling through the saturated sampling method. The criteria established are at home culinary industries that make it about income a mounth, old business and number of employees. Primary data processing uses analysis technique statistical package for social science (SPSS) with multiple regression analysis methods and strip analysis. This research there was positive influence of financial knowledge towards financial management behavior, where as negative influence of financial attitude towards financial management behavior on SMEs temporary there was positive influence of personality towards financial management behavior on SMEs Home culinary Industry Air Putih district of Batubara Regency.
Pengaruh Persepsi, Kualitas Dan Tagline Terhadap Brand Awareness Konsumen Pada Produk Downy Pada Masyarakat Kecamatan Tampan Kota Pekanbaru Tinaria, Lisa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.13 KB) | DOI: 10.56870/ambitek.v2i1.39

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kualitas dan tagline terhadap brand awareness konsumen populasi dan sampel penelitian ini adalah dengan menggunakan rumus Lameshow untuk menentukan sampel. Jumlah sampel pada penelitian ini sebanyak 96,04 atau dibulatkan menjadi 100 orang responden yang sesuai dengan kriteria yang telah ditetapkan. Hasilpenelitian ini adalah secara parsial persepsi kualitas berpengaruh signifikan terhadap Brand Awareness Konsumen Pada Produk Downy Pada Masyarakat Kecamatan Tampan Kota Pekanbaru. Secara simultan atau bersamaan persepsi kualitas dan tagline memiliki pengaruh secara signifikan terhadap Brand Awareness Konsumen Pada Produk Downy Pada Masyarakat Kecamatan Tampan Kota Pekanbaru. Nilai korelasi (R) yang dihasilkan adalah sebesar 0,793. Maka dapat disimpulkan bahwa terdapat hubungan yang kuat antara variabel independen terhadap variabel dependen. Sedangkan nilai R Square sebesar 0,630. Hal ini menunjukkan bahwa variabel persepsi kualitas dan tagline secara keseluruhan memberikan pengaruh sebesar 63% terhadap brand awareness, Sedangkan sisanya sebesar 37% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Peran Dinas Kesehatan Dalam Koordinasi Dan Pembangunan Penyediaan Air Minum Sanitasi Berbasis Masyarakat Rusnaini, Sasmita; Zulkifli, Zulkifli; Darmawanto, Darmawanto; Poiran, Poiran; Elsyra, Nova; Hamirul, Hamirul
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.967 KB) | DOI: 10.56870/ambitek.v2i1.40

Abstract

The problem of clean water today is a concern in all regions including the Bungo Regency and this study aims to determine the role of the Health Office in the development of community-based water supply and sanitation. By using a descriptive method of qualitative approach and data collection techniques by interviewing informants as many as 17 people. With the results of the study of the Role of the Bungo District Health Office in the Regency of Bungo in evaluating the sources of community-based drinking water supply and the construction of Pamsimas. In accordance with the regulations and main tasks. There are still many community-based sources of drinking water whose quality is beyond the supervision of the Bungo District Health Office. In carrying out the implementation of supervising community-based drinking water supply the Bungo District Health Office is less than optimal, there are barriers such as inadequate human resources, with a less than optimal number of officers, facilities and infrastructure that have not supported good service. Obstacles faced by the Bungo District Health Office, there have been several attempts to overcome constraints, some of which have been carried out such as: Health Office, Applying to Bungo District Regent. In order to issue a circular letter to Rio and Lurah. Stopping Open Defecation is signed by Minister of Health, Governor and Regent, Public Works Agency, proposing additional personnel and proposing additional budget funds
Does The Shariah Bank In Indonesia Through Financial Distress? Sari, Maya Rizki; Yuri, Iftikar Arif
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.16 KB) | DOI: 10.56870/ambitek.v2i1.41

Abstract

This study aims to determine the potential of financial distress for Shariah Bank Industry Sector in Indonesia in the 2016-2018 period using the Zmijewski model. The data used in this study are secondary data on Sharia-based Banking in the 2016-2018 period, namely in the form of financial and annual reports from Muamalat Bank, BRI Syariah Bank, BNI Syariah Bank, Mandiri Syariah Bank, and BCA Syariah Bank. The final results of this study indicate that Sharia-based banking in the 2016-2018 period were classified into two categories, namely companies included in the Distress Area and Non-Distress Area categories. The results of the analysis showed that all sharia banks that were used as research samples consistently included in the Non-Distress Area category in the 2016-2018 period, the five companies were included in the healthy category and had no potential to go bankrupt. And the Sharia banking that can be categorized as the healthiest of the five Sharia Bank samples is BCA Syariah Bank, which in this case is stable away from the cut-off point below 0 or Z <0 that is above -3.5.

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