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.
Articles
12 Documents
Search results for
, issue
"Vol 4, No 2 (2020)"
:
12 Documents
clear
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Jony, Jony]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (351.855 KB)
<![CDATA[This research aims to determine factors of Effective Tax Rate in Manufacture Sector companies at Bursa Efek Indonesia. This research will limited Independent variable only for Debt to Asset Ratio, Size of Company, and Return on Asset. The population of this research are all consumer goods sector. Total amount of our observation are 87, come from 29 companies dan 3 years in row, from 2016 to 2018. This research use Double Regression Analysis for its model and use Purposive Sampling method. Data were analyzed by SPSS Software version 26, with 5% significance level. Result of this research showed informations : as partially, Debt to Asset has positive impact and no significant effect on Effective Tax Ratio; Size of Company has negative impact and significant effect on Effective Tax Ratio; Return On Asset has positive impact and no significant effect on Effective Tax Ratio. Simultaneously, all of this factors has positive impact and no significant effect on Effective Tax Ratio.Keywords :DAR, Size Company, ROA, Effective Tax Rate]]>
<![CDATA[PELAYANAN TRANSPORTASI ONLINE DI ERA NEW NORMAL ]]>
<![CDATA[Alfonsius, Alfonsius]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (186.034 KB)
<![CDATA[Indonesia saat ini mulai memasuki era new normal atau tatanan kenormalan baru yang mengharuskan masyarakat untuk mengubah perilaku dengan beradaptasi pada kebiasaan baru yang membudayakan perilaku hidup bersih sesuai protokol kesehatan untuk tetap menjalankan aktivitas normal guna mencegah terjadinya penularan Covid-19. Memasuki era new normal, layanan transportasi online, baik ojek online maupun mobil online, sudah mulai kembali beroperasi. Namun, tentu saja dengan protokol kesehatan guna mencegah penularan Covid-19. Penelitian ini merupakan penelitian kualitatif. Pengumpulan data dilakukan melalui studi dokumentasi. Hasil penelitian menyimpulkan bahwa baik pengguna maupun pengemudi transportasi online tetap harus menerapkan protokol kesehatan, serta mengacu pada Peraturan Menteri Perhubungan Nomor PM 41 Tahun 2020 tentang Perubahan Atas Peraturan Menteri Nomor PM 18 Tahun 2020 tentang Pengendalian Transportasi Dalam Rangka Pencegahan Penyebaran Corona Virus Disease 2019 (Covid-19). Kata kunci: Pelayanan, transportasi online, new normal]]>
<![CDATA[Iklan Berbayar di Social Media: Sebuah Sistem Pendukung Keputusan ]]>
<![CDATA[Depari, Genesis Sembiring]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (513.217 KB)
<![CDATA[The growth of online economic transaction is experiencing a significant increase recently. One of the massive transactions carried out is through social media platforms. To reach more potential customers, several social media platforms offer paid ad serving services. In utilizing this service, business decision makers often need a decision support system that is currently rarely examined. This research focuses on building a decision support system on how business decision makers can carry out efficient paid advertising campaigns. Two machine learning algorithms are tested and compared in performance to get a robust algorithm to classify the types of posts that are able to reach more potential customers and have more interaction. The result shows that Random Forest is able to achieve an accuracy up to 75% which is better than Support vector machines which only reach 66% accuracy. In addition, Paid ads were found to be less relevant in reaching more potential customers and increase the number of interactions. To provide a guidance in implementing an efficient paid advertising campaign in Facebook, a guidance or decision support system is compiled based on the results of an independent variable weighting.Keyword: social media advertisement, random forest, support vector machine, data mining ]]>
<![CDATA[MEDAN CUSTOMER PERCEPTION OF INSTANT NOODLE INFLUENCE TOWARDS CUSTOMERS PURCHASE INTENTION ]]>
<![CDATA[Augustinus, Daniel Cassa]]>;
<![CDATA[Vivi, Vivi]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (243.018 KB)
<![CDATA[The purpose of this study is to analysis whether there is any influence of Perceived value towards Customers purchase intention in Wakaka Medan. This research might help other researcher to get more information about this topic. Perceived value is considered as a customer that comparing the benefits to be received with the sacrifice that they made to obtain a product / service which can increase customers purchase intention. For the research design the researcher using quantitative method as the research design The writers using IBM SPSS Statistic 25. The data use in this research are primary and secondary data. For the data analysis method, the writer used descriptive statistic, validity & reliability, normality test, correlation coefficient test, determination test, linear regression test and t test. The result of the normality test shows that the questioner is normally distributed. While the coefficient of correlation test and coefficient of determination test shows that Perceived Value have a weak relationship towards Purchase Intention. After done with the research and analysis, can be conclude that Perceived Value have a weak relationship towards Purchase Intention in Wakaka Medan.Keywords: Perceived Value, Purchase Intention, Influence between perceived value and purchase intention.]]>
<![CDATA[EXPLANATORY ANALYSIS OF FINANCIAL PLANNING ON HOUSEHOLD FINANCIAL BEHAVIOR ]]>
<![CDATA[Andoko, Andoko]]>;
<![CDATA[Martok, Yenni]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (255.599 KB)
<![CDATA[The purpose of this study is to analyse financial planning on the financial behaviour of household. Research method is using library research. From the discussion, it can be concluded that financial planning is the tool for the financial decision making for family. Financial planning is the process where someone can fulfil the requirement of daily life. It will be done by doing or implementing according to the planning process that he understand. Financial planning is very important to make sure that the life will be better for the people.  Household financial behaviour is important to wealth building. Ignorance of financial concepts involves great uncertainty about the future. Financial planning has positive effects to financial behaviour of household entities. Financially secure families are able to contribute and foster community economic development.Keywords: Financial Planning, Household Financial Behaviour  AbstrakPenelitian bertujuan untuk menganalisa perencanaan keuangan pada perilaku keuangan rumah tangga. Metode penelitian menggunaka penelitian kepustakaan. Dari pembahasan penelitian ini, dapat disimpulkan bahwa perencanaan keuangan dapat disimpulkan bahwa literasi keuangan dan perencanaan keuangan dapat disimpulkan bahwa literasi keuangan dan perencenaan keuangan adalah alat untuk membuat keputusan keuangan di keluarga. Perencanaan keuangan adalah suatu proses dimana seseorang dapat memenuhi kebutuhan dari kehidupan sehari hari. Itu akan dilakukan dengan pengerjaan atau implemntasi dari proses perencanaan yang dia mengerti. Perencanaan keuangan sangatlah penting untuk memperhatikan hidup seseorang menjadi baik untuk orang lain. .Perilaku keuangan rumah tangga penting untuk pembangunan kekayaan. Ketidaktahuan pada konsep keuangan melibatkan ketidakpastian yang besar di masa depan. Perencanaan keuangan mempunyai efek yang positif ke perilaku keuangan rumah tangga. Keluarga yang aman secara keuangan dapat memberikan kontribusi dan mendorong pembangunan ekonomi dalam komunitas.  Keywords:  Perencanaan Keuangan, Perilaku Keuangan Rumah Tangga]]>
<![CDATA[PENGARUH EFEK IKLAN ENDORSEMENT TERHADAP NIAT KONSUMEN UNTUK BERBELANJA ONLINE DI KOTA BATAM ]]>
<![CDATA[Hasan, Golan]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research was to find out and study the online buying behavior influenced by advertising or endorsement of celebrities in social media trading. Online purchase intentions were in Batam influenced by celebrity endorsement advertisements using variable trust in online shopping, convenience of online shopping, customer services offered by online shopping and subjective norm as independent variables, attitude towards online shopping as intervening variables, intention to shop online as dependent variable.There were 400 sample respondents used in this study obtained from students and residents in Batam using the selection of purposive sampling method and the data collected is processed using a partial least square (PLS) program.The results of this study explain that online shopping intentions are influenced by endorsement advertising through social media, the variable trust in online shopping has significant effect on intention to shop online. Trust in online shopping has a significant effect on attitude towards online. Convenience of online shopping has a significant effect on attitude towards online. The dependent variable intention to shop online and convenience of online shopping have significant effect on intention to shop online. Customer services of offered by online shopping has significant effect on intention to shop online. Customer services of offered online shopping have significant effect on attitude towards online. Independent variable intention to shop online, attitude towards online shopping have no significant effect on intention to shop online and lastly subjective norm has no effect on intention to shop online.Keywords:Endorsement, Intention To Shop Online]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Jony Jony]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[This research aims to determine factors of Effective Tax Rate in Manufacture Sector companies at Bursa Efek Indonesia. This research will limited Independent variable only for Debt to Asset Ratio, Size of Company, and Return on Asset. The population of this research are all consumer goods sector. Total amount of our observation are 87, come from 29 companies dan 3 years in row, from 2016 to 2018. This research use Double Regression Analysis for its model and use Purposive Sampling method. Data were analyzed by SPSS Software version 26, with 5% significance level. Result of this research showed informations : as partially, Debt to Asset has positive impact and no significant effect on Effective Tax Ratio; Size of Company has negative impact and significant effect on Effective Tax Ratio; Return On Asset has positive impact and no significant effect on Effective Tax Ratio. Simultaneously, all of this factors has positive impact and no significant effect on Effective Tax Ratio.Keywords :DAR, Size Company, ROA, Effective Tax Rate]]>
<![CDATA[PELAYANAN TRANSPORTASI ONLINE DI ERA NEW NORMAL ]]>
<![CDATA[Alfonsius Alfonsius]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.19166/ami.v4i2.395
<![CDATA[Indonesia saat ini mulai memasuki era new normal atau tatanan kenormalan baru yang mengharuskan masyarakat untuk mengubah perilaku dengan beradaptasi pada kebiasaan baru yang membudayakan perilaku hidup bersih sesuai protokol kesehatan untuk tetap menjalankan aktivitas normal guna mencegah terjadinya penularan Covid-19. Memasuki era new normal, layanan transportasi online, baik ojek online maupun mobil online, sudah mulai kembali beroperasi. Namun, tentu saja dengan protokol kesehatan guna mencegah penularan Covid-19. Penelitian ini merupakan penelitian kualitatif. Pengumpulan data dilakukan melalui studi dokumentasi. Hasil penelitian menyimpulkan bahwa baik pengguna maupun pengemudi transportasi online tetap harus menerapkan protokol kesehatan, serta mengacu pada Peraturan Menteri Perhubungan Nomor PM 41 Tahun 2020 tentang Perubahan Atas Peraturan Menteri Nomor PM 18 Tahun 2020 tentang Pengendalian Transportasi Dalam Rangka Pencegahan Penyebaran Corona Virus Disease 2019 (Covid-19). Kata kunci: Pelayanan, transportasi online, new normal]]>
<![CDATA[Iklan Berbayar di Social Media: Sebuah Sistem Pendukung Keputusan ]]>
<![CDATA[Genesis Sembiring Depari]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.19166/ami.v4i2.396
<![CDATA[The growth of online economic transaction is experiencing a significant increase recently. One of the massive transactions carried out is through social media platforms. To reach more potential customers, several social media platforms offer paid ad serving services. In utilizing this service, business decision makers often need a decision support system that is currently rarely examined. This research focuses on building a decision support system on how business decision makers can carry out efficient paid advertising campaigns. Two machine learning algorithms are tested and compared in performance to get a robust algorithm to classify the types of posts that are able to reach more potential customers and have more interaction. The result shows that Random Forest is able to achieve an accuracy up to 75% which is better than Support vector machines which only reach 66% accuracy. In addition, Paid ads were found to be less relevant in reaching more potential customers and increase the number of interactions. To provide a guidance in implementing an efficient paid advertising campaign in Facebook, a guidance or decision support system is compiled based on the results of an independent variable weighting.Keyword: social media advertisement, random forest, support vector machine, data mining ]]>
<![CDATA[MEDAN CUSTOMER PERCEPTION OF INSTANT NOODLE INFLUENCE TOWARDS CUSTOMERS PURCHASE INTENTION ]]>
<![CDATA[Daniel Cassa Augustinus]]>;
<![CDATA[Vivi Vivi]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.19166/%JAMI%6%2%2022%
<![CDATA[The purpose of this study is to analysis whether there is any influence of Perceived value towards Customers purchase intention in Wakaka Medan. This research might help other researcher to get more information about this topic. Perceived value is considered as a customer that comparing the benefits to be received with the sacrifice that they made to obtain a product / service which can increase customers purchase intention. For the research design the researcher using quantitative method as the research design The writers using IBM SPSS Statistic 25. The data use in this research are primary and secondary data. For the data analysis method, the writer used descriptive statistic, validity & reliability, normality test, correlation coefficient test, determination test, linear regression test and t test. The result of the normality test shows that the questioner is normally distributed. While the coefficient of correlation test and coefficient of determination test shows that Perceived Value have a weak relationship towards Purchase Intention. After done with the research and analysis, can be conclude that Perceived Value have a weak relationship towards Purchase Intention in Wakaka Medan.Keywords: Perceived Value, Purchase Intention, Influence between perceived value and purchase intention.]]>
