Journal of Accounting and Management Innovation
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.
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<![CDATA[MANAJEMEN PENGETAHUAN DALAM PEMBELAJARAN DARING DI UPH KAMPUS MEDAN ]]>
<![CDATA[Bukidz, Danny Philipe]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
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<![CDATA[Pendidikan daring (dalam jaringan) merupakan suatu keniscayaan pada masa sekarang. Metode pendidikan daring (dalam jaringan) merupakan perubahan yang terjadi karena interaksi teknologi dengan manusia. LMS (Learning Management System) satu bentuk transformasi platform dalam pendidikan daring. LMS menjadi sarana yang efektif agar terjadinya transfer pengetahuan. LMS dan KM (Knowledge Management) memiliki persinggungan yaitu efektifitas mendapatkan  pengetahuan dan membagikannya kepada setiap orang baik pendidik maupun peserta didik. Artikel ini menggunakan pendekatan deskriptif analitis melihat seberapa efektif LMS di UPH Kampus Medan dalam memanajemen pengetahuan. LMS di UPH Kampus Medan menggunakan aplikasi Moodle dan Teams, Artikel ini melihat seberapa efektif Aplikasi ini bisa memanajemen Pengetahuan. Transfer pengetahuan eksplisit dan tacit perlu difasilitasi dengan metode pembelajaran daring.Keywords: Pembelajaran daring, LMS, Manajemen Pengetahuan, Eksplisit, Tacit]]>
<![CDATA[DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR ]]>
<![CDATA[Tarigan, Louis Yosen Primsa]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
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<![CDATA[The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses]]>
<![CDATA[THEOPRENEURICAL LEADERSHIP ]]>
<![CDATA[Sudibyo, Kusman]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
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<![CDATA[ABSTRACT Early Christians made the marketplace the focal point of their ministry because their occupations regularly took them there.Marketplace people played a vital role in the emergence, establishment and expansion of the early church.This was possible because they saw the marketplace as their parish and their business as a pulpit.Christian businessman or Theopreneur generally lives in dual world , in church as congregation and market place as his working place.The output generated is wealth or blessing which undoubtedly provided by God who gives the power to get wealth.Theopreneurical Leadership,  the blending of theology, entrepreneurship and leadership with biblical truth to  unfold the secret for  Theopreneurs on how to utilize their talents to exercise the resources from God  as a steward and not an owner to bless people and fulfill God’s plan for their lives through business .Successful Christian businessman have the opportunity to influence the lives of many people:employees, suppliers, business associates, family and friends, community leaders, governmental officials, and others.This will give significant impact upon the laws, policies and proceedures in our communities KEYWORD :THEOPRENEURICAL LEADERSHIP, THEOPRENEUR ]]>
<![CDATA[PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA GURU DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA SMA SUTOMO 1 MEDAN ]]>
<![CDATA[Santris, Billy]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
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<![CDATA[             Penelitian ini bertujuan untuk menganalisis dan mengungkapkan pengaruh kepemimpinan dan komitmen organisasi terhadap kinerja guru dengan motivasi sebagai variabel intervening pada SMA Sutomo 1 Medan.Hasil penelitian menunjukkan bahwa secara simultan kepemimpinan, komitmen organisasi dan motivasi mempengaruhi kinerja guru pada SMA Sutomo 1 Medan dengan koefisien determinasi sebesar 63,1%. Secara parsial,kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja guru; komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja guru;motivasi memiliki peran sebagai variabel intervening antara kepemimpinan dan komitmen organisasi terhadap kinerja guru pada SMA Sutomo 1 Medan.Kualitas kepemimpinan SMA Sutomo 1 Medan harus lebih baik dalam memecahkan masalah dan mengambil keputusan dengan cepat dalam memimpin.Pemimpin harus lebih memperhatikan kebutuhan dan kesejahteraan guru, sehingga motivasi guru dapat ditingkatkan sehingga berpengaruh terhadap peningkatan kinerja guru SMA Sutomo 1 Medan. Keywords :Kepemimpinan, Komitmen Organisasi, Motivasi, Kinerja Guru]]>
<![CDATA[PENGARUH KOMITMEN DOSEN TERHADAP PERGURUAN TINGGI YANG EFEKTIF ]]>
<![CDATA[Kusnandar, Christie]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
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<![CDATA[Many lecturers are no longer committed to building effective universities, because they are burdened with social problems that have not been resolved properly, such as lecturers' lack of harmony with both leaders and peers; unbalanced personal life; welfare; psychological state and others. As a result most of the lecturers at the time of carrying out the task not because of his call, but for the needs of fulfillment of life. This condition has a significant impact on the expected quality of education, because educated generations experience confusion and anxiety when lecturers lose focus with their vocation.Keywords: Commitment, Effective College]]>
<![CDATA[MANAJEMEN PENGETAHUAN DALAM PEMBELAJARAN DARING DI UPH KAMPUS MEDAN ]]>
<![CDATA[Danny Philipe Bukidz]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
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DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[Pendidikan daring (dalam jaringan) merupakan suatu keniscayaan pada masa sekarang. Metode pendidikan daring (dalam jaringan) merupakan perubahan yang terjadi karena interaksi teknologi dengan manusia. LMS (Learning Management System) satu bentuk transformasi platform dalam pendidikan daring. LMS menjadi sarana yang efektif agar terjadinya transfer pengetahuan. LMS dan KM (Knowledge Management) memiliki persinggungan yaitu efektifitas mendapatkan pengetahuan dan membagikannya kepada setiap orang baik pendidik maupun peserta didik. Artikel ini menggunakan pendekatan deskriptif analitis melihat seberapa efektif LMS di UPH Kampus Medan dalam memanajemen pengetahuan. LMS di UPH Kampus Medan menggunakan aplikasi Moodle dan Teams, Artikel ini melihat seberapa efektif Aplikasi ini bisa memanajemen Pengetahuan. Transfer pengetahuan eksplisit dan tacit perlu difasilitasi dengan metode pembelajaran daring.Keywords: Pembelajaran daring, LMS, Manajemen Pengetahuan, Eksplisit, Tacit]]>
<![CDATA[DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR ]]>
<![CDATA[Louis Yosen Primsa Tarigan]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
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DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses]]>
<![CDATA[THEOPRENEURICAL LEADERSHIP ]]>
<![CDATA[Kusman Sudibyo]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
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DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[ABSTRACT Early Christians made the marketplace the focal point of their ministry because their occupations regularly took them there.Marketplace people played a vital role in the emergence, establishment and expansion of the early church.This was possible because they saw the marketplace as their parish and their business as a pulpit.Christian businessman or Theopreneur generally lives in dual world , in church as congregation and market place as his working place.The output generated is wealth or blessing which undoubtedly provided by God who gives the power to get wealth.Theopreneurical Leadership, the blending of theology, entrepreneurship and leadership with biblical truth to unfold the secret for Theopreneurs on how to utilize their talents to exercise the resources from God as a steward and not an owner to bless people and fulfill God’s plan for their lives through business .Successful Christian businessman have the opportunity to influence the lives of many people:employees, suppliers, business associates, family and friends, community leaders, governmental officials, and others.This will give significant impact upon the laws, policies and proceedures in our communities KEYWORD :THEOPRENEURICAL LEADERSHIP, THEOPRENEUR ]]>
<![CDATA[PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA GURU DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA SMA SUTOMO 1 MEDAN ]]>
<![CDATA[Billy Santris]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[ Penelitian ini bertujuan untuk menganalisis dan mengungkapkan pengaruh kepemimpinan dan komitmen organisasi terhadap kinerja guru dengan motivasi sebagai variabel intervening pada SMA Sutomo 1 Medan.Hasil penelitian menunjukkan bahwa secara simultan kepemimpinan, komitmen organisasi dan motivasi mempengaruhi kinerja guru pada SMA Sutomo 1 Medan dengan koefisien determinasi sebesar 63,1%. Secara parsial,kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja guru; komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja guru;motivasi memiliki peran sebagai variabel intervening antara kepemimpinan dan komitmen organisasi terhadap kinerja guru pada SMA Sutomo 1 Medan.Kualitas kepemimpinan SMA Sutomo 1 Medan harus lebih baik dalam memecahkan masalah dan mengambil keputusan dengan cepat dalam memimpin.Pemimpin harus lebih memperhatikan kebutuhan dan kesejahteraan guru, sehingga motivasi guru dapat ditingkatkan sehingga berpengaruh terhadap peningkatan kinerja guru SMA Sutomo 1 Medan. Keywords :Kepemimpinan, Komitmen Organisasi, Motivasi, Kinerja Guru]]>
<![CDATA[PENGARUH KOMITMEN DOSEN TERHADAP PERGURUAN TINGGI YANG EFEKTIF ]]>
<![CDATA[Christie Kusnandar]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
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DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[Many lecturers are no longer committed to building effective universities, because they are burdened with social problems that have not been resolved properly, such as lecturers' lack of harmony with both leaders and peers; unbalanced personal life; welfare; psychological state and others. As a result most of the lecturers at the time of carrying out the task not because of his call, but for the needs of fulfillment of life. This condition has a significant impact on the expected quality of education, because educated generations experience confusion and anxiety when lecturers lose focus with their vocation.Keywords: Commitment, Effective College]]>
