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Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan
ISSN : 25485709     EISSN : 25484900     DOI : -
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
 1   2 
Search results for , issue "Vol 2, No 1 (2018)" : 14 Documents clear
RATING PERUSAHAAN TERBUKA DI INDONESIA BERDASARKAN ANALISIS DAN PEMBERIAN BOBOT PADA KUALITAS KARAKTERISTIK LAPORAN KEUANGAN Aprilia, Christina
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.368 KB)

Abstract

High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation.The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers. Keywords: Quality of Information, Financial Statements, Qualitative Characteristic, Rating.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN (STUDI KASUS PADA TIGA PERUSAHAAN FABRIKASI LEPAS PANTAI DI BATAM DAN KARIMUN) Setyawan, Agustinus
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.628 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kinerja karyawan yang merupakan salah satu faktor yang sangat penting dalam peningkatan kinerja perusahaan, sehingga memudahkan perusahaan untuk fokus pada faktor-faktor yang signifikan pengaruhnya terhadap kinerja karyawan dan sebagai referensi bagian sumber daya manusia dalam menentukan kebijakan strategis dalam menangani kinerja karyawan.Hasil penelitian ini membuktikan bahwa faktor penghargaan karyawan, kepuasan karyawan, perilaku karyawan dan gaya kepemimpinan mempunyai pengaruh yang signifikan terhadap kinerja karyawan. Penelitian ini juga menjelaskan bahwa faktor motivasi karyawan, pengembangan karyawan dan lingkungan kerja pada perusahaan yang bergerak di bidang fabrikasi lepas pantai pengaruhnya tidak signifikan terhadap kinerja karyawan.Keywords: Motivasi Karyawan, Pengembangan Karyawan, Lingkungan Kerja, Sistem Penghargaan Karyawan, Kepuasan Karyawan, Perilaku Karyawan, Gaya Kepemimpinan, Kinerja Karyawan.
ANALISA PENGARUH COUNTRY OF ORIGIN IMAGE DAN BRAND EQUITY DIMENSIONS TERHADAP BRAND EQUITY Hasan, Golan
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.387 KB)

Abstract

The main objective of this study is to examine how the country of origin image can influence the brand equity.This study aims to analyze the relationship between variables Country of origin image, brand equity dimensions that consisting  Brand Distinctiveness, Brand Loyalty, and Brand Awareness to the Brand Equity.                 This Research was conducted  with worker and college student who using smartphone in batam. Data was collected by distributing questionnaire to 300 respondent directly. The data processing using Structural Equation Model ( SEM ) Smart PLS (Partial Least Square) 3.0. Program.                The result showed intervening variables Country of origin image, brand equity dimensions that consisting  Brand Distinctiveness, Brand Loyalty, dan Brand Awareness have a significant effect on Brand Equity
Determinan Penentu Earning Management dengan Growth Sales Sebagai Variabel Pemoderasi pada Perusahaan Consumer Goods di BEI Picauly, Lydia; Sitohang, Santi Aji
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.783 KB)

Abstract

This study aims to test and analyze (1) Effect of Financial Performance (CR, ROA, DAR and TATO) partially to Earning Management. (2) The Influence of Financial Performance (CR, ROA, And DAR, TATO) collectively to Earning Management. (3) Whether Growth Sales can moderate the relationship between Financial Performance (CR, ROA, DAR and TATO) with Earning Management. The objective of this study is all consumer goods companies listed on the Indonesia Stock Exchange in 2013-2015 as many as 37 companies. The sample was chosen using survey method with 27 companies. Source of data comes from www.idx.co.id. The analysis method used is multiple linear regression analysis and residual test. The results indicate that (1) Together variables (CR, ROA, DAR and TATO) have significant effect on Earning Management (2) Partially (a) CR and DAR variables have positive influence on Earning Management (b) Negative and significant to Earning Management. (C) TATO variable has no significant effect on Earning Management. (3) Growth Sales is not a moderating variable so it cannot strengthen or weaken the relationship between variables (CR, ROA, DAR and TATO) with Earning Management. (4) Determinant of Earning Management is variable of Current Ratio, Return On Asset and Debt to Asset Ratio Key Words :   Current Ratio, Return On Asset, Debt to Asset Ratio, Total Asset Turnover, Earning Management, Growth Sales
Perancangan Model Framework Manajemen Strategik Planning Sektor Pariwisata di Provinsi Kepulauan Riau Yuwono, Wisnu
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This research aims to design a model framework strategy planning an efficient and effective for the development of tourism sector in the province of Riau Islands, given the state of the province of Riau Islands has various advantages of geographical and geopolitical turns out to date have not been optimal in the development of tourism when seen from the results of their achievements.The research method used is a qualitative study using literature study approach on the articles published by various research journals that are directly related to the condition of tourism in Riau Islands Province, as well as articles related to strategic planning for the tourism sector in different countries.The results of this study to get a model framework beginning, starting from the perception of all stakeholders in tourism (tourists, communities, investors/companies and governments) for the development of tourism of the future, which will then be combined method RBV until finally found a strategy planning efficient and effective in the development sector Riau Islands tourism concept with through practitioner, practical and praxis, and FGD.Keywords: Framework, strategic planning, RBV, FGD
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PADA HOTEL BERBINTANG 4 DI KOTA BATAM Nurlaila, Nurlaila; Fatyandri, Adi Neka
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.2 KB)

Abstract

The focus of this study is to analyzethe and knowing leadership, work condition, compensation,   conflict of work life  affecting employees performance in four star hotels in the city of Batam. The importance of a 4-star hotel for attention to the factors that affect the employee performance that may be good or bad for the hotel. sample were taken from 200 employees from pacific palace hotel, Allium Panorama hotel, Planet holiday hotel, and Novotel hotel is the spread in the city of Batam. The research data that has been collected and analyzed using the program statistical package for social sciences (IBM-SPSS) version 21. Results from this study showed a significant effect of independent on the dependent variable. First, leadership has a significant effect on job performance. Second, the work condition has a significant effect on job performance. Third, the compensation has a significant effect on job performance. Fourth, conflict of work life  has a significant effect on job performance. Keywords: Leadership, work condition, compensation, work life conflict, and job performance. 
The Impact of Training Towards Employees’ Performance at Santika Premiere Dyandra Hotel Medan Shu, Efin; Augustinus, Daniel
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of this research is to find out if the impact of training towards employees’ performance at Santika Premiere Dyandra Hotel Medan. The samples of this research are 38 Front of House employees. Sampling technique is incidental sampling which is a sample determination technique based on chance, i.e. anyone whom are accidentally/ incidentally met by the researcher can be used as a sample, when viewed as appropriate to be data source. Data analysis using quantitative descriptive with the model of Simple Regression test analysis, hypothesis test using coefficient of determination test (R2) and partial test (t test), while data processing using SPSS 2.2. Based on Partial Test (t test), the result of this research shows that partially, training has positive effects towards Front of House employees’ performance at Santika Premiere Dyandra Hotel Medan. However, based on Coefficient of Determination test (R2), training variable has a little impact towards performance variable at Santika Premiere Dyandra Hotel Medan. This is proven by the coefficient determination value of 0,092.Key words: training, performance, and Santika Premiere Dyandra Hotel Medan.
RATING PERUSAHAAN TERBUKA DI INDONESIA BERDASARKAN ANALISIS DAN PEMBERIAN BOBOT PADA KUALITAS KARAKTERISTIK LAPORAN KEUANGAN Christina Aprilia
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation.The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers. Keywords: Quality of Information, Financial Statements, Qualitative Characteristic, Rating.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN (STUDI KASUS PADA TIGA PERUSAHAAN FABRIKASI LEPAS PANTAI DI BATAM DAN KARIMUN) Agustinus Setyawan
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kinerja karyawan yang merupakan salah satu faktor yang sangat penting dalam peningkatan kinerja perusahaan, sehingga memudahkan perusahaan untuk fokus pada faktor-faktor yang signifikan pengaruhnya terhadap kinerja karyawan dan sebagai referensi bagian sumber daya manusia dalam menentukan kebijakan strategis dalam menangani kinerja karyawan.Hasil penelitian ini membuktikan bahwa faktor penghargaan karyawan, kepuasan karyawan, perilaku karyawan dan gaya kepemimpinan mempunyai pengaruh yang signifikan terhadap kinerja karyawan. Penelitian ini juga menjelaskan bahwa faktor motivasi karyawan, pengembangan karyawan dan lingkungan kerja pada perusahaan yang bergerak di bidang fabrikasi lepas pantai pengaruhnya tidak signifikan terhadap kinerja karyawan.Keywords: Motivasi Karyawan, Pengembangan Karyawan, Lingkungan Kerja, Sistem Penghargaan Karyawan, Kepuasan Karyawan, Perilaku Karyawan, Gaya Kepemimpinan, Kinerja Karyawan.
ANALISA PENGARUH COUNTRY OF ORIGIN IMAGE DAN BRAND EQUITY DIMENSIONS TERHADAP BRAND EQUITY Golan Hasan
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
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 main objective of this study is to examine how the country of origin image can influence the brand equity.This study aims to analyze the relationship between variables Country of origin image, brand equity dimensions that consisting  Brand Distinctiveness, Brand Loyalty, and Brand Awareness to the Brand Equity.                 This Research was conducted  with worker and college student who using smartphone in batam. Data was collected by distributing questionnaire to 300 respondent directly. The data processing using Structural Equation Model ( SEM ) Smart PLS (Partial Least Square) 3.0. Program.                The result showed intervening variables Country of origin image, brand equity dimensions that consisting  Brand Distinctiveness, Brand Loyalty, dan Brand Awareness have a significant effect on Brand Equity

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