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Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi

ambitek
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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 140 Documents

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Pengukuran Perangkat Lunak dengan Menggunakan Metode Function Point : (Studi Kasus : Cashlez) Wulandari, Yohana; Fatkha, Billah; Rizky, Soetam
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

The mPOS (Mobile Point Of Sale) application is a system of accepting payments using a card, either a credit card or an application-based debit card on a smartphone that is connected to a card reader via Bluetooth. This research was conducted using the Function Point method. The Function Point method itself is an approach that functions to measure software functionality in order to estimate the size of the software and can then be used as an estimate of the cost and effort required to develop the system.

Pengeluaran Pemerintah Untuk Pertumbuhan Ekonomi Indonesia Hana, Wiara; Prasetyanto, Panji Kusuma
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

This study aims to determine the effect of central government spending, debt interest payments, and subsidies on economic growth in Indonesia. This study also uses annual data for 1990-2019 obtained from the Ministry of Finance of the Republic of Indonesia (Kemenkue RI), BPS, and Financial Notes. The model used in this study is the Error Correction Model (ECM). Based on the results of the study, it can be concluded that simultaneously central government spending, debt interest payments and subsidies have a significant and significant effect on GDP (Gross Domestic Product) in Indonesia both in the long and short term and the variables of central government spending and subsidies have a significant effect on economic growth in Indonesia. in the short and long term, while the variable interest payments on debt has no significant effect on economic growth in Indonesia in the short and long term.

Faktor-Faktor yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2019 Rahmadani, Rahmadani; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

The purpose of this study is to determine and analyze the factors that influence dividend policy simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study are companies listed in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. The sample in this study used a purposive sampling technique, so from a population of 63 companies, 6 companies will be used as samples for 6 consecutive years, so that the total observations were 36 companies. The results of hypothesis testing prove that jointly firm size, liquidity, leverage, profitability, activity, cash flow, growth have a significant effect on dividend policy. Partially, company size has a negative and significant effect on dividend policy. Liquidity, profitability, and cash flow have a negative but insignificant effect on dividend policy. Leverage has a positive but not significant effect on dividend policy. Activity and Growth have a positive and significant effect on dividend policy. This research is expected to contribute to providing input and description regarding dividend policy so that it can help stakeholders.

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

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

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

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

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

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

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

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.

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Safrizal

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ambitek@stie-mahaputra-riau.ac.id

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Safrizal

Contact Email safrizal@stie-mahaputra-riau.ac.id

Phone +6282384473254

Journal Mail Official ambitek@stie-mahaputra-riau.ac.id

Editorial Address LPPM STIE Mahaputra Riau Jl. Paus No. 52 Pekanbaru

Location Kota pekanbaru, Riau INDONESIA

Abstract

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Abstract

Contact Name
Safrizal

Contact Email
safrizal@stie-mahaputra-riau.ac.id

Phone
+6282384473254

Journal Mail Official
ambitek@stie-mahaputra-riau.ac.id

Editorial Address
LPPM STIE Mahaputra Riau Jl. Paus No. 52 Pekanbaru

Location
Kota pekanbaru,

Riau

INDONESIA