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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 127 Documents
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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.
Pengaruh Celebrity Endorsment, Citra Merek dan Kepercayaan Merek Terhadap Niat Beli Produk Serum Somethinc di Instagram : indonesia lita; Mahardhika, Miranda; Fadli, Jul Aidil
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.v3i2.98

Abstract

Currently in Indonesia, it has become a trend to use skincare, especially serum in carrying out treatments to have beautiful and beautiful skin to support appearance. To ensure the attractiveness and satisfaction of the online media for the beauty business, the researchers tried to find out in depth about the reviews of the use of celebrity endorsements. So in an effort to maintain the positive impact of celebrity endorsements on Instagram on customer behavior, researchers and business experts are encouraged to have a better understanding of this phenomenon. In this study, researchers examined the effect of celebrity endorsements on the purchase intention of beauty serum products on Instagram. In analyzing the data, the researcher used simple regression analysis to determine the effect partially, while multiple regression analysis was used to determine the effect simultaneously. Furthermore, this study uses primary data obtained from distributing questionnaires to 160 respondents ranging from 15 to 50 years of age who know the SomeThinc brand and celebrity Tasya Faraysa on Instagram. The results of this study prove that celebrity endorsement has a positive effect on brand image and brand trust and purchase intention, then brand trust and brand image also have a positive effect on purchase intention, this means that brand trust and brand image can strengthen the influence of celebrity endorsement on purchase intention.
Analisis Capaian Pembangunan Inklusif Hijau Pada Tingkat Kabupaten/Kota Di Jawa Timur dengan Balanced Inclussive Green Growth Index Purwanti, Yuniasih; Dianzah, Yoshi Evlyn Nathania
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.v3i2.101

Abstract

Growth development is a multidimensional process that includes economic growth, the level of social welfare and environmental quality. This study aims to measure the achievement of balanced green economy inclusive growth at the district/city level in East Java in 2018 and 2021 using the concept of the Balance Inclusive Green Growth Index (BIGGI). Based on the results of the analysis conducted, it shows that the results of the BIGGI index in East Java are quite even. In general, the entire region of East Java has a high social dimension, except for districts on Madura Island. As for urban areas and industrial centers, BIGGI's achievements are influenced by the high value of the economic and social dimensions, but followed by the low value of the environmental dimension. The low value of the environmental dimension also affects the BIGGI pro forma imbalance in urban areas, where the BIGGI value is lower than the IGGI.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan Rasmon, Rasmon; Sitinjak, Marnala; Rahayu, Eva Ulfah; Zubir, Zubir; Tinaria, Lisa
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.v3i2.102

Abstract

The title of this research is "The Influence of Taxpayer Understanding, Use of NPWP, and Taxpayer Awareness on Taxpayer Compliance of MSME Owners at the Pekanbaru Senapelan Pratama Tax Service Office". This research was conducted because of the lack of taxpayer compliance in Indonesia. The purpose of this study was to determine the effect of taxpayer understanding, the benefits of NPWP, and taxpayer awareness on taxpayer compliance of MSME owners. This study uses multiple linear regression analysis techniques. The results of this study are that partially understanding of taxpayers affects taxpayer compliance of MSME owners while the benefits of NPWP, and taxpayer awareness do not affect taxpayer compliance of MSME owners at the Pekanbaru Pratama Senapelan Tax Service Office. Simultaneously the understanding of taxpayers, the benefits of NPWP, and awareness of taxpayers has no effect on taxpayer compliance of MSME owners at the Pekanbaru Senapelan Pratama Tax Service Offic
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah di Kota Pekanbaru Aldi Putra, Muhammad; Taufik, Taufeni; Aunnurrafiq, Aunnurrafiq
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.103

Abstract

The title of this research is "Factors that influence the performance accountability of Pekanbaru City government agencies". This research was conducted because the performance achievement target planned by the Pekanbaru city government was still far away. The purpose of this study was to determine the effect of human resource competence, the role of internal government supervisors, and compliance with regulations on performance accountability of government agencies. This study uses multiple linear regression analysis techniques. The results of this study are the competence of human resources, the role of internal government supervisors, and compliance with regulations affect the performance accountability of government agencies.
Pengaruh Persepsi Dukungan Organisasi dan Keterikatan Kerja Terhadap Organizational Citizenship Behavior (OCB) Peran Mediasi Kepuasan Kerja Pada Pegawai Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Rokan Hulu Amdanata, Donal; Yusanrinofitri, Yusanrinofitri; Oemar, Fahmi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.107

Abstract

The purpose of this study was to determine the effect of Perceived Organizational Support and work engagement on Organizational citizenship behavior (OCB) with job satisfaction as a mediating variable. The population in this study were ASN Employees at the Investment Service and One-Stop Integrated Services of Rokan Hulu Regency, totaling 92 people with details of 44 ASN people and 48 honorary people, where the sample was taken using the saturated sample method. Data collection techniques using questionnaires and dissemination using Google Forms. The data analysis technique in this study was Structural Equation Modeling (SEM) using SmartPLS 3.0 as a data processing tool. The results of this study indicate that work engagement and job satisfaction have a direct significant effect on OCB of ASN employees at the Investment Service and One-Stop Integrated Services in Rokan Hulu Regency. However, Perceptions of Organizational Support do not have a significant effect on OCB of ASN employees at the Investment and One-Stop Services Office of Rokan Hulu Regency. The results of the study also show that job satisfaction is able to mediate the relationship between perceptions of organizational support and work engagement on OCB of ASN employees at the Investment Service and One Stop Integrated Services, Rokan Hulu Regency.
Perumusan Strategi Business Model Canvas (BMC) Pada Rumah Tape Medan Tuntungan Rahma; Nurlinda, Nurlinda; Novita, Vivianti
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.110

Abstract

This research will provide an overview of how a business model is built, so that MSMEs can obtain simple information to design a business model according to the product produced and according to the target market segment. The purpose of Business Model Canvas (BMC) planning is to obtain information about the best planning for productive partners if applied as appropriate technology and models in MSMEs. The long-term goal is to become literate among MSMEs on how to develop a business model concept that is easy, simple and complete. This research will also contribute to new MSME players in designing business models before building a business. So that potential risks can be discovered early and solutions can be found. This research is a qualitative research. The data collection technique was carried out using a combination of observation, interviews and FGG at the UMKM Rumah Tape Medan Tuntungan. The research results show that BMC can be used in designing business models for Tape House MSME entrepreneurs which have been running for some time.
Pengaruh Broadscope, Agregation, Timeliness dan Integration Terhadap Kinerja Manajerial Pada PT Pos KC Tulungagung Annuha, Faizah; Priantilianingtiasari, Ruly
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.111

Abstract

This study was conducted to determine the effect of the influence of broadscope, aggregation, timeliness and integration on managerial performance at PT POS KC Tulungagung. This research uses quantitative methods with analysis methods using multiple regression. The data in this study are data obtained from respondents of PT POS KC Tulungagung by sampling 100 respondents. The results of the study prove that broadscope, timeliness and integration have an influence on managerial performance. The results of testing the t test hypothesis show that the broadscope t count of 7.759 is greater than the t table value of 1,664 or the sig value of 0.000 <0.05 partially broadscope has a significant impact and has a managerial performance relationship at PT POS KC Tulungagung. The t value of aggregation 0.922 is less than the t table value of 1,664 or the sig value of 3.59> 0.05 partially aggregation has no effect and has no relationship to managerial performance at PT POS KC Tulungagung. Tulungagung. These results are not in line with previous research, due to differences in research locations and managerial functions in the company. The calculated t value of timeliness 2.365 is more than the t table value of 1,664 or the sig value of 0.020 <0.05 partially timeliness has a significant effect and has a relationship to managerial performance at PT POS KC Tulungagung. The t value of integration count 4.325 is more than the t table value of 1,664 or sig of 0.000> 0.05 partially integration has a significant effect and has a relationship to managerial performance at PT POS KC Tulungagung. Meanwhile, the results of the F test (simultaneous) obtained F count 50.979 and F table of 2.467 which means that broadscope, aggregation, timeliness and integration together have a significant effect on the managerial performance of PT POS KC Tulungagung. These results are not in line with previous research, due to differences in research locations and managerial functions in the company.
The Influence of Net Profit and Operating Cash Flow on Stock Prices: Main Listing Board Company Riyanto, Didik; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of each independent variable, net profit and operating cash flow, on the stock price. The research uses quantitative research methods with descriptive analysis and verification analysis approaches. a research approach that uses a lot of numbers, starting from collecting data, interpreting the data obtained, and presenting the results. The research object is healthcare companies listed on the Indonesia Stock Exchange 2019 - 2021. This research uses qualitative - secondary data from financial reports on the official website of the Indonesia Stock Exchange. The population in this research was 25 healthcare companies registered on the IDX at the time this research was conducted. The partial result shows that share prices in the net profit t test have an influence but are not significant, and operating cash flow has a significant effect. In the simultaneous test, the influence of net profit and operating cash flow together has an effect on share price.

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