cover
Contact Name
John Tampil Purba
Contact Email
john.purba@uph.edu
Phone
+626180511117
Journal Mail Official
jam.uphmedan@uph.edu
Editorial Address
UPH Medan Lippo Plaza Campus Jl. Imam Bonjol No.5, 5-7 Floor Medan 20112 Indonesia
Location
Kota tangerang,
Banten
INDONESIA
Journal of Accounting and Management Innovation
ISSN : 25485709     EISSN : 25484900     DOI : -
Journal of Accounting and Management Innovation is a publication managed by the Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to disseminate and develop expertise in the area of management, accounting, hospitality whether it is theoretically or applied sciences. Lecturers, researchers, and practitioners are encouraged to publish their study in this publication.
Articles 14 Documents
Search results for , issue "Vol 1, No 1 (2017)" : 14 Documents clear
EVALUASI IMPLEMENTASI PELAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS ORGANISASI KEAGAMAAN Gedi Raya, Maria Kurniati
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.221 KB)

Abstract

The purpose of the research to find out whether the financial reporting that is applied by the Catholic Church of St. Paulus Miki Salatiga has been in accordance with the standards established Archdiocese of Semarang and SFAS 45, 2011. The research method used is descriptive qualitative research analysis method using case studies. The results of this study indicate that the financial statements produced by the Catholic Church of St. Paulus Miki Salatiga was aligned with the standards established Archdiocese of Semarang and SFAS 45, 2011 by presenting the Financial Position Reports, Activity Reports, Cash Flow Statement, and Notes to Financial Statements. However there are differences in the way of adjustment and recording of financial statements made by the Catholic Church of St. Paulus Miki Salatiga against the revised SFAS 45, 2011 in accordance with the characteristics of the parish.Keywords: SFAS 45, financial statements, accountability
TINGKAT PEMAHAMAN DAN KESIAPAN MASYARAKAT TERHADAP KEBIJAKAN REDENOMINASI BUKAN SANERING STUDI DI WILAYAH YOGYAKARTA Sujarweni, Wiratna
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.602 KB)

Abstract

Rupiah redenomination needs the public’s understanding on the policy that will be held. The research objective aims to find and analyze the public’s understanding on redenomination and the sanering, to find the public’s understanding in Yogyakarta area on the implementation of the policy. Research population was the people who live in Yogyakarta. The research sample was using purposive sampling and incidental sampling. This research was descriptive quantitative research. The analysis device was statistic descriptive. The result shows that public’s understanding level on correct redenomination as much as 45.63%, as much as 54.38% are still confuse with redenomination term. The understanding level on sanering is as much as 47.14%,meanwhile Yogyakarta’s people who doesn’t know on sanering is as much as 52.86%. The result of descriptive processing on the readiness of redenomination policy implementation is as muchas 68 peoples (68%) are ready to implement the redenomination, meanwhile 32 peoples (32%) are not ready or disagree on implementation because they are doubt on economics turmoil, budgets cuts, and unstable inflation in making the redenomination will not succeed.Keywords: understanding, readiness, redenomination, sanering
PENGARUH FAKTOR RESIKO TERHADAP PURCHASE INTENTION - PRIVATE LABEL BRAND TERHADAP MASYARAKAT BATAM Hasan, Golan
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.744 KB)

Abstract

Nowadays, the retail industry in Indonesia is booming. Retail outlets in Indonesia has increased by 10-15% each year. To keep up and compete with other retailers, they create their own brands which are known as private label brand. Private label brand is less known and inferior to national brand which causes consumers to question the quality of the product. Thus, consumers perceive risk when a product is less famous. The samples in this study were drawn from consumers who had purchased private label brand groceries in retail shops located in Batam. A total of 360 questionnaires were distributed and 344 questionnaires were qualified to be used in this research. Results show that financial risk, social risk and psychological risk has significant negative effect on purchase intention. On the other hand, functional risk, physical risk, time risk, and value consciousness are insignificant to purchase intention.Keywords: financial risk, functional risk, social risk, physical risk, time risk, psychological risk, value consciousness, purchase intention, private label brand.
ANALISIS PENGARUH VALUE CONSCIOUSNESS DAN PRICE QUALITY ASSOCIATION TERHADAP PRIVATE LABEL BRAND PURCHASE INTENTION DENGAN ATTITUDE SEBAGAI VARIABEL INTERVENING Rahmanita, Rahmanita; Gunawan, Jekky
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.378 KB)

Abstract

The retail business has grown quite rapidly from year to year and encourages retailers launch private label products to strengthen its competitiveness. This study aimed to analyze the influence of value consciousness and price-quality association towards private label brand purchase intention with attitude as intervening. This study used a sample of 210 respondents who are shopping at shopping centers such as Giant, Hypermart, and Carrefour. The statistical methods used in analyzing the data is a multiple regression model. Sampling technique used was convenience sampling technique. The research data that has been collected tested using the program Statistical Package for Social Sciences (SPSS) v.21. The results of this research show a positive influence value consciousness and price quality association of the private label brand purchase intention either directly or indirectly through attitude as intervening.Keywords : private label brands, attitude, purchase intention, value consciousness, price-quality association.
ANALISIS FAKTOR HOSPITALITY MASYARAKAT TERHADAP WISATAWAN DI KAWASAN WISATA PULAU PENYENGAT KOTA TANJUNG PINANG PROPINSI KEPULAUAN RIAU Kawakibi Pristiwasa, I Wayan Thariqy; Augustinus, Daniel Cassa
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.14 KB)

Abstract

This study aims to find factor analysis of components that create community hospitality in tourist areas of the Penyengat island of Tanjung Pinang town in Riau Archipelago Province which are in the form of resources and social culture. This study uses qualitative descriptive research regarding the concept of tourism and hospitality population in this study is a form of social situation in the Penyengat Island with participants that are inside that community, tourists and institutional as well as tourism industry players in the region. Instruments in this study are observation and interviews. The interview is conducted with model of coding, interpretation and congrulation. These results indicate that the factor analysis of the hospitality community rating which consists of resources and socio-cultural community, institution or organization in the Penyengat Island.Keywords: tourism, community, tourism industry, institutional
ANALISIS PENGARUH PRAKTIK MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN Muiz, Abdul; Muchsinati, Evi Silvana
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.394 KB)

Abstract

The focus of this study is to measure the effect of human resource management practice in the employees of hotel sector in Batam City. Samples were taken from 299 hotel employees of 5 a four-star hotel in the district of Batu Ampar. The Research data that has been collected is analyzed using Partial Least Squares Path Modelling (PLS-SEM) program version 3. Results from this study showed first, recruitment has a significant effect on employee performance. Second, the selection has a significant effect on employee performance. Third, the training doesn’t have a significant effect on employee performance. Fourth, compensation doesn’t have a significant effect on employee performance. Fifth, promotion doesn’t have a significant effect on employee performance.Keywords: Recruitment, Selection, Training, Compensation, Promotion, and Employee Performance.
Pengaruh Prosedur Kemudahan Menggadai Terhadap Keputusan Nasabah Dalam Menggadai Barang Simanjuntak, Jontro
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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

Abstract

The Effect of Easy Pawn Procedure to Customer Pawn Decision (Case Study of PT Pegadaian Batam Customer). To leave a valuable object in exchange for money and the object can be redeemed after a certain period of time is called mortgage. The study is aimed at determining the effect of easy pawn procedure to the customer's decision in pawning the goods. The framework of this study is, the influence of free variable to tied variable all together. The hypothesis proposed is easy pawn procedure has positive influence on the customer's decision in pawning goods. Collecting data process is conducted by using primary and secondary data through interview and questionnaire distribution. Data test is conducted by using validity test, reliability test, simple regression test and t test. Based on the results of the test the validity of research instruments, it can be concluded that of the 5 items of questions tested for the variable Procedure Ease (X), all items found to be valid. For reliability test, it is concluded that the question of the 5 items tested for customer decision variable (Y), all items declared valid. Based on multiple correlation significance test it is found that t_hitung> t_tabel, so there is a significant correlation between the ease of the procedure to the customer's pawning goods decision Keywords: Procedures Ease, and the Customer Decision
EVALUASI IMPLEMENTASI PELAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS ORGANISASI KEAGAMAAN Maria Kurniati Gedi Raya
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

The purpose of the research to find out whether the financial reporting that is applied by the Catholic Church of St. Paulus Miki Salatiga has been in accordance with the standards established Archdiocese of Semarang and SFAS 45, 2011. The research method used is descriptive qualitative research analysis method using case studies. The results of this study indicate that the financial statements produced by the Catholic Church of St. Paulus Miki Salatiga was aligned with the standards established Archdiocese of Semarang and SFAS 45, 2011 by presenting the Financial Position Reports, Activity Reports, Cash Flow Statement, and Notes to Financial Statements. However there are differences in the way of adjustment and recording of financial statements made by the Catholic Church of St. Paulus Miki Salatiga against the revised SFAS 45, 2011 in accordance with the characteristics of the parish.Keywords: SFAS 45, financial statements, accountability
TINGKAT PEMAHAMAN DAN KESIAPAN MASYARAKAT TERHADAP KEBIJAKAN REDENOMINASI BUKAN SANERING STUDI DI WILAYAH YOGYAKARTA Wiratna Sujarweni
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ami.v1i1.70

Abstract

Rupiah redenomination needs the public’s understanding on the policy that will be held. The research objective aims to find and analyze the public’s understanding on redenomination and the sanering, to find the public’s understanding in Yogyakarta area on the implementation of the policy. Research population was the people who live in Yogyakarta. The research sample was using purposive sampling and incidental sampling. This research was descriptive quantitative research. The analysis device was statistic descriptive. The result shows that public’s understanding level on correct redenomination as much as 45.63%, as much as 54.38% are still confuse with redenomination term. The understanding level on sanering is as much as 47.14%,meanwhile Yogyakarta’s people who doesn’t know on sanering is as much as 52.86%. The result of descriptive processing on the readiness of redenomination policy implementation is as muchas 68 peoples (68%) are ready to implement the redenomination, meanwhile 32 peoples (32%) are not ready or disagree on implementation because they are doubt on economics turmoil, budgets cuts, and unstable inflation in making the redenomination will not succeed.Keywords: understanding, readiness, redenomination, sanering
PENGARUH FAKTOR RESIKO TERHADAP PURCHASE INTENTION - PRIVATE LABEL BRAND TERHADAP MASYARAKAT BATAM Golan Hasan
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Nowadays, the retail industry in Indonesia is booming. Retail outlets in Indonesia has increased by 10-15% each year. To keep up and compete with other retailers, they create their own brands which are known as private label brand. Private label brand is less known and inferior to national brand which causes consumers to question the quality of the product. Thus, consumers perceive risk when a product is less famous. The samples in this study were drawn from consumers who had purchased private label brand groceries in retail shops located in Batam. A total of 360 questionnaires were distributed and 344 questionnaires were qualified to be used in this research. Results show that financial risk, social risk and psychological risk has significant negative effect on purchase intention. On the other hand, functional risk, physical risk, time risk, and value consciousness are insignificant to purchase intention.Keywords: financial risk, functional risk, social risk, physical risk, time risk, psychological risk, value consciousness, purchase intention, private label brand.

Page 1 of 2 | Total Record : 14