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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 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023" : 13 Documents clear
Pembangunan Ekonomi Islam Maulana , Ahnaf; Rusmini, Rusmini; Mukaromah , Vitayatul; Nafisa, Yusro
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.81

Abstract

Along with developments in this era of globalization, it is the hope of each individual to look at a bright future with diverse human life conditions by fulfilling various existing needs, Islam is present which offers a concept in growing and developing the communitys economy so as to create social welfare as a whole. This concept does not only apply to Muslims, but also to all individuals on this earth because it is in line with the definition of Islam as a religion that is rahmatan lil alamin, which means Grace to all nature. The emergence of Islamic economics is aimed at building an economic framework based on religious sources so that a state economic order is formed based on justice as well as equality for the birth of a civilized society under the protection of Allah SWT. Every human activity in Islam has a principle with a measurement of the value of his merits and sins. Everything that is done by humans and has the value of worship will get a reward, and everything that contains the value of harm or harms one party will be worth a sin in the eyes of the creator. In life and quality formation of human character, Islam bases economic development on the formation of each individual who is directed to God as controlling every human action in daily mu'amalah. people who prioritize economic changes only with spiritual matters, they still deviate from God's law, each economic actor and government play an important role in creating prosperity in every level of society.
Analisis Kebangkrutan PT. Prasidha Aneka Niaga Tbk Menggunakan Metode Altman Z-Score Periode 2016 - 2020 Husein, Difiana; Febryari Anit, Widya
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.82

Abstract

Bankruptcy analysis by PT. Prasidha Aneka Niaga Tbk 2016-2020 uses the Altman Z-Score method. The purpose of this research is to find out whether a company is experiencing bankruptcy in the current period so that corrective actions can be taken at an early stage. This study used a quantitative descriptive method and documents for data collection. He gathered data from company records after what was needed to explain the research questions. The analytical method used is the Altman Z-Score method. According to the survey results, the company's financial ratios achieved from 2016 to 2020 have increased in 2017 and 2018 after experiencing financial difficulties in 2016, this indicates that it is not experiencing financial difficulties but is in a stable condition. However, in 2019 and 2020, it will once again face financial difficulties.
Analisis Penerapan Akuntansi Pemerintahan Good Governance di Provinsi Jawa Barat Natalia Br. Sitorus, Mawar; Nabila Khalid, Anggi Aulia; Nikmas Hutapea, Katarina; Rizki, Sri; Erica, Deliana
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.86

Abstract

This research was conducted against the backdrop of a phenomenon in which an Indonesian Supreme Audit Agency (BPK-RI) audit also explained particularly the poor quality of financial reporting by the Regional, Provincial and City District Governments. This research was investigated through a survey and supported by the existence of a theory to develop a research model designed to examine the quality of financial reporting from Local Governments that are relevant to the competence of Internal Accountants, the principle of good governance is the application of accrual-based government accounting standards. The previous survey was carried out for two years targeting the provincial/regency/city/district governments of West Java and Banten which reached 37 local governments. Data were analyzed using a structural equation model, processed using Smart PLS. The advantage of this research is that it can contribute scientifically to the science of public sector accounting and solve problems for local governments in implementing related tasks to improve the quality of local government financial reporting. The results of the study show that the competence of internal accountants has a significant effect on the quality of financial reporting, especially in local government. The principles of good governance and the application of accrual-based government accounting standards have a positive effect on regional government financial reports
Analisis Pengaruh Inovasi, Pengambilan Resiko, Otonomi, dan Reaksi Proaktif Terhadap Kapabilitas Pemasaran Ukm Kuliner Arramadhan Daulay, Wan Akbar
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.87

Abstract

Indonesian traditional culinary businesses must face a competitive environment due to the influx of imported foodproducts and the change of culinary taste of the younger generation. Therefore, it is necessary for small scale culinarybusinesses to enhance their capacity to be able to compete in the business by taking autonomous, proactive, innovative and risk-taking steps that leads to better Marketing Capability. In this research Entrepreneurship Orientation is observed through seven dimensions namely: product capability, price, place, promotion, people, process and physical evidence. Thisresearch involved 200 culinary SMEs in the area of Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) that wererandomly selected as respondents and this research concluded that there is a positive effect from autonomous, innovative and risk-taking efforts towards the Marketing Capability. Meanwhile proactive effort has a negative effect towards theMarketing Capability of the Culinary SMEs in Jabodetabek. The Marketing Capability is indicated by the promotion capability, human resources capability, process capability, and the capability of the chosen place or venue for the culinary business.
Peran Influencer dan Media Sosial Instagram dalam Meningkatkan Promosi Pada Suatu Brand Susilawati, Agnes Dwita; Solehatun, Fifit
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.88

Abstract

Marketing is one of the strategies to increase the activities of a company in terms of promoting the products it sells. In the era of the industrial revolution 4.0 now, promotional strategies must be able to take advantage of existing opportunities, must be able to use social media as marketing tools. This is because people's habits today are that they prefer to shop online. As we already know that social media is an inseparable part of today's society. By taking advantage of existing opportunities, social media can be used to promote. The current phenomenon is that the company has also collaborated with Influencers in carrying out their promotions. Influencers are usually artists or it can be from a celebrity who becomes an idol or their followers or followers from social media. Influencers themselves are partnered with a company in order to convey the purpose of the product to be promoted to certain target consumers. The research approach is a literature review approach and a qualitative descriptive method and the flow used in this study uses the AISAS (Attention, Interest, Search, Action and Share) approach
Pengaruh Leverage, Struktur Modal dan Konservatisme Akutansi terhadap Kinerja Keuangan Perusahaan Nainggolan, Carlos Daniel
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.92

Abstract

This study discusses the performance of financial companies based on the results of previous literature. A number of articles and studies published in recent years have examined the factors that influence the performance of financial companies, such as leverage, capital structure and accounting conservatism. Research also evaluates the use of different metrics in measuring the performance of financial companies, such as financial ratios, trend analysis, and benchmarking. The results of this research show that the performance of financial companies is influenced by various internal and external factors, as well as the measurement methods used. This study aims to provide a better understanding of the performance of financial companies and the factors that influence it, so that it can help decision making in the future. Leverage, Capital Structure and Accounting Conservatism affect the company's financial performance. Keyword: Company Financial Performance, Leverage, Capital Structure and Accounting Conservatism
Pengaruh Investasi, Ekspor, dan Tenaga Kerja terhadap Pertumbuhan Ekonomi di Indonesia wibow, eka putri julianti; Wibowo, Eka Putri Julianti; Pramukty, Rachmat
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.93

Abstract

Previous research or accurate research is needed for a scientific research or artukel. This previous research or accurate research aims to predict the discussion and dominance of variable relationships to Economic Growth in Indonesia. This observation intends to recognize the factors that influence Economic Growth in Indonesia, namely Exports, Investment, and Labor, Literature Review of International Business Economics. The writing of this study serves to solve the theory of influence between variables for future research. The results of this research and discussion of Literature Review are Exports, Investment, and Labor have an impact on Economic Growth in Indonesia.
Analisis Pengaruh Inflasi, Populasi dan Investasi Asing Langsung Terhadap Pengangguran di Indonesia Larasati, Erlynda Rizky
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.94

Abstract

The increasing number of unemployed is a serious problem for the development of developing countries, including Indonesia. The existence of unemployment due to the imbalance between supply and demand aspects both in terms of quantity and quality can lead to serious unemployment. Unemployment that is already very chronic and structural in nature will generally have a negative impact on environmental, social, economic and political development in a country. And very influential on the achievement of community welfare and development prospects in the country concerned. This study discusses "Analysis of the Effect of Inflation, Population and Foreign Direct Investment in Indonesia 1991-2020". The analytical model used is the error correction model (ECM). The results of the study This is in the long term, the population variable has a positive and significant effect on unemployment in Indonesia, while in the short term, the variable foreign direct investment (FDI) has a positive and significant effect on unemployment in Indonesia.
Analisis Alokasi Biaya Bersama ddengan Menggunakan Metode Nilai Jual Relatif Pada Usaha Martabak Manis Rahma; Rahmadani, Rahmadani; Aini, Putri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.95

Abstract

This study aims to prove how the process of allocating shared costs in the sweet martabak business on Jalan Pintu Air IV, Kwala Bekala, Medan Johor District, Medan. Data collection techniques used observation and interview methods. Researchers made direct observations of financial recording methods at the Sweet Martabak Business on Jalan Pintu Air IV Kwala Bekala. The result of this study is that sweet martabak businesses do not calculate in detail and do not use special methods to calculate joint cost allocation for sweet martabak. Through joint costs using the relative selling price method, the business has an allocation of joint costs of IDR 5,004,500 with a gross profit of IDR 2,273,500. The selling price method is the most appropriate method because this method has the advantage that the selling price can reflect the amount of costs absorbed by each type of product produced.
Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk: Indonesia Indonesia, Indonesia; Putri, Cindy Fredicia; Citra, Yolanda; Juliani, Hesti; Murtaib, Agum; Rodiah, Siti
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.96

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

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