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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 12 Documents
 1   2 
Search results for , issue "Vol 5, No 2 (2021)" : 12 Documents clear
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Satria, Friyan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.37 KB)

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
Explanatory Analysis on Corporate Social Responsibility in Automotive Business and Brand Strategies Martok, Yenni
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.772 KB)

Abstract

The purpose of this research is to understand the implementation of Corporate Social Responsibility (CSR) in the corporate growth and social development. It is obliged to promote social welfare to be put in the maximum economic benefits, including stakeholders in the companies. Some of the enterprises have increased the needs of CSR into the development of brand strategies and corporate governance in the responsibility of the mandatory environmental. It is also increased the needs of sustainability growth for the company. Automotive Business is characterized by numerous production processes and complex of diverse supply chain system. Automotive companies gives full play to the internal and cross industrial strengths. In this stage, CSR will become a way to contribute to society, laying the foundation for sustainable brand development and give more attention to social resources. It will lead to brand strategies and its relation with CSR in automotive business.Keyword: Corporate Social Responsibility, Automotive Business, Brand Strategies
Motivasi Kerja Karyawan Restoran Pada Masa Pandemi Covid-19 Di Bali Kosakoy, Yinnary Ingrid
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.259 KB)

Abstract

Pandemi COVID-19 yang melanda dunia saat ini memberikan pengaruh yang sangat signifikan bagi sektor pariwisata di seluruh dunia, termasuk Bali. Bali terus berupaya untuk menanggulangi pandemi Covid-19 dengan dukungan berbagai pihak, dari Pemerintah hingga masyarakat Bali. Banyak restoran di Bali berhenti beroperasi tetapi banyak pula yang masih mencoba peruntungan untuk tetap beroperasi di masa pandemi. Fokus penelitian ini dilakukan untuk mengetahui motivasi kerja karyawan restoran yang tetap beroperasi pada masa pandemi COVID-19 di Bali. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu dengan wawancara dan juga pengumpulan data dari sumber-sumber yang relevan, baik dari buku maupun artikel pada jurnal online. Hasil penelitian menunjukkan bahwa motivasi kerja karyawan restoran di Bali menurun drastic pada masa pandemic COVID-19 dikarenakan berkurangnya kompensasi yang diterima setiap bulannya, ketidaknyamanan di lingkungan kerja, dan perasaan tidak aman akan jaminan pekerjaan yang dimiliki dikarenakan keadaan sektor pariwisata di Bali yang belum kunjung membaik. Kata kunci: motivasi kerja, karyawan, restoran, pandemi.
PENGEMBANGAN WISATA AGRO PERKEBUNAN KOPI BERBASIS MASYARAKAT DI NAGARI LASI KECAMATAN CANDUANG KABUPATEN AGAM Rais, Syafruddin
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.58 KB)

Abstract

Kecamatan Candung merupakan salah satu daerah yang sangat potensial untuk pengembangan kopi di Kabupaten Agam. Berada di kaki Gunung Merapi dengan ketinggian antara 780-2891 meter dpl, Kecamatan Candung memiliki tanah dengan kesuburan yang baik. Hal tersebut dikarenakan tanah-tanah yang berada disekitar gunung merapi adalah tanah dengan kesuburan yang tinggi. Karena material-material yang dikeluarkan gunung tersebut pada letusan sebelumnya mengandung hara yang baik bagi tanah setelah melapuk (Barasa, 2013:1290). Kopi arabika sangat baik ditanam didaerah yang berketinggian 1.000– 2.100 meter diatas permukaan laut (dpl) (Panggabean, 2011) dan memiliki iklim tropis serta kesuburan tanah yang baik. Sehingga Kecamatan Candung berpotensial sekali jika dilihat dari geografis yang dikehendaki tanaman kopi.Tujuan dari Penelitian ini adalah untuk Mengetahui Potensi Wisata Agro di Nagari Lasi dan pengembangan wisata agro berbasis perkebunan kopi di Nagari Lasi Kecamatan Canduang Kabupaten Agam . Penelitian dilakukan di Nagari Lasi perkebunan rakyat dan komunitas selaras alam. Sebagai informan dalam penelitian ini pengurus komunitas dan responden nya adalah masyarakat Nagari Lasi yang sudah di tetapkan sebanyak 100 responden. Dimana pengambilan sampling dilakukan secara accidental random sampling.    Hasil Analisis Menunjukan bahwa potensi wisata agro dan model pengembangan wisata agro di Nagari Lasi Kecamatan Canduang dapat dilihat dari Dimensi Budaya terlihat bahwa 60 % masyarakat menyatakan perlu adanya pembentukan kelompok seni. Dari sisi Dimensi Ekonomi pada pertanyaan apakah dengan adanya agrowisata membuka lapangan pekerjaan baru terlihat jawaban masyarakat 70 % menyatakan sangat setuju. Pada Dimensi Sosial pada pertanyaan apakah perlu keterlibatan masyarakat dalam industry pariwisata sebanyak 60 % menyatakan sangat setuju. Dimensi Teknologi pada pertanyaan apakah masyarakat sudah mengerti menggunakan teknologi dalam memasarkan produk sebanyak 40 % masyarakat menjawab sangat tidak setuju. Pada Dimensi Kesiapan Masyarakat Dalam Pengembangan Wisata Agro pada pertanyaan Potensi Nagarai lasi untuk dikembangakan menjadi wisata agro sebanyak 60 % menjawab setuju. Melihat hasil penelitian tersebut dapat ditarik kesimpulan bahwa potensi pengambangan wisata agro bisa dilakukan dengan hampir tidak ada penolakan dari masyarakat.     Kata kunci : Pengambangan, Potensi, Agrowisata, Kopi
Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Satria, Frinan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.304 KB)

Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
Prediksi Kebangkrutan Perusahaan Berdasarkan Analisa Model Z-Score Altman Studi Kasus Pada Pt. Telekomunikasi Selular (Telkomsel) Andoko, Andoko
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This study was conducted to determine whether the PT. Telkomsel Tbk. predicted to be bankrupt according to Z-score model analysis of the 2010-2012 annual report. Population of this research consists of 7 companies, namely: 6 companies listed on the Stock Exchange add up with PT. Telkomsel Tbk., with 6 companies taken as sample by purposive sampling method Data used in this study is secondary data in the form of financial statements of each sample, which is published in www.telkomsel.com , www.bakrietelecom.com , www.indosat.com , www.inovisi.com , www.smartfren.com , www.xl.co.id , and www.idx.co.id. Independent variables used are Working Capital to Total Assets Ratio (X1), Retained Earnings to Total Assets Ratio (X2), Earnings Before Interest and Taxes to Total Assets Ratio (X3), Book Value Equity to Book Value of Total Liabilities Ratio (X4), with the value of the Z-Score as the dependent variable. Analysis technique that is being used is Altman Z-Score analysis, descriptive statistics as well as the Mann Whitney test. The analysis of the Altman Z-Score to PT. Telkomsel Tbk., shows Z-Score value of 4.557 in 2010, 5.581 in 2011, and 6.899 in 2012, so PT. Telkomsel Tbk. is within the safe zone because the Z - Score value is greater than 2.60. Based on the Mann Whitney test, shows that the PT. Telkomsel Tbk. have significant differences in the value of the Z-Score with PT. Bakrie Telecom Tbk. (Z-Score year 2012-2010 = -0.044; 2.297; 3.783), PT. Indosat Tbk. (Z-Score year 2012-2010 = 4.714; 4.442; 4.372), PT. Smartfren Telecom Tbk. (Z-Score year 2012-2010 = 0.251; -0.511; -3.373), PT. XL Axiata Tbk. (Z-Score in 2012-2010 = 4,837; 4,734; 5.406), whereas PT. Infracom Tbk. (Z-Score year 2012-2010 = 11.298; 8.902; 8.857) had no significant difference in the value of the Z-score with PT. Telkomsel Tbk. The financial condition of PT. Telkomsel Tbk. relatively better than other telecom companies listed on the Stock Exchange from 2010-2012.Keywords : Z-Score, bankruptcy prediction
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Friyan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
Explanatory Analysis on Corporate Social Responsibility in Automotive Business and Brand Strategies Yenni Martok
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
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 this research is to understand the implementation of Corporate Social Responsibility (CSR) in the corporate growth and social development. It is obliged to promote social welfare to be put in the maximum economic benefits, including stakeholders in the companies. Some of the enterprises have increased the needs of CSR into the development of brand strategies and corporate governance in the responsibility of the mandatory environmental. It is also increased the needs of sustainability growth for the company. Automotive Business is characterized by numerous production processes and complex of diverse supply chain system. Automotive companies gives full play to the internal and cross industrial strengths. In this stage, CSR will become a way to contribute to society, laying the foundation for sustainable brand development and give more attention to social resources. It will lead to brand strategies and its relation with CSR in automotive business.Keyword: Corporate Social Responsibility, Automotive Business, Brand Strategies
Motivasi Kerja Karyawan Restoran Pada Masa Pandemi Covid-19 Di Bali Yinnary Ingrid Kosakoy
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Pandemi COVID-19 yang melanda dunia saat ini memberikan pengaruh yang sangat signifikan bagi sektor pariwisata di seluruh dunia, termasuk Bali. Bali terus berupaya untuk menanggulangi pandemi Covid-19 dengan dukungan berbagai pihak, dari Pemerintah hingga masyarakat Bali. Banyak restoran di Bali berhenti beroperasi tetapi banyak pula yang masih mencoba peruntungan untuk tetap beroperasi di masa pandemi. Fokus penelitian ini dilakukan untuk mengetahui motivasi kerja karyawan restoran yang tetap beroperasi pada masa pandemi COVID-19 di Bali. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu dengan wawancara dan juga pengumpulan data dari sumber-sumber yang relevan, baik dari buku maupun artikel pada jurnal online. Hasil penelitian menunjukkan bahwa motivasi kerja karyawan restoran di Bali menurun drastic pada masa pandemic COVID-19 dikarenakan berkurangnya kompensasi yang diterima setiap bulannya, ketidaknyamanan di lingkungan kerja, dan perasaan tidak aman akan jaminan pekerjaan yang dimiliki dikarenakan keadaan sektor pariwisata di Bali yang belum kunjung membaik. Kata kunci: motivasi kerja, karyawan, restoran, pandemi.
PENGEMBANGAN WISATA AGRO PERKEBUNAN KOPI BERBASIS MASYARAKAT DI NAGARI LASI KECAMATAN CANDUANG KABUPATEN AGAM Syafruddin Rais
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

Kecamatan Candung merupakan salah satu daerah yang sangat potensial untuk pengembangan kopi di Kabupaten Agam. Berada di kaki Gunung Merapi dengan ketinggian antara 780-2891 meter dpl, Kecamatan Candung memiliki tanah dengan kesuburan yang baik. Hal tersebut dikarenakan tanah-tanah yang berada disekitar gunung merapi adalah tanah dengan kesuburan yang tinggi. Karena material-material yang dikeluarkan gunung tersebut pada letusan sebelumnya mengandung hara yang baik bagi tanah setelah melapuk (Barasa, 2013:1290). Kopi arabika sangat baik ditanam didaerah yang berketinggian 1.000– 2.100 meter diatas permukaan laut (dpl) (Panggabean, 2011) dan memiliki iklim tropis serta kesuburan tanah yang baik. Sehingga Kecamatan Candung berpotensial sekali jika dilihat dari geografis yang dikehendaki tanaman kopi.Tujuan dari Penelitian ini adalah untuk Mengetahui Potensi Wisata Agro di Nagari Lasi dan pengembangan wisata agro berbasis perkebunan kopi di Nagari Lasi Kecamatan Canduang Kabupaten Agam . Penelitian dilakukan di Nagari Lasi perkebunan rakyat dan komunitas selaras alam. Sebagai informan dalam penelitian ini pengurus komunitas dan responden nya adalah masyarakat Nagari Lasi yang sudah di tetapkan sebanyak 100 responden. Dimana pengambilan sampling dilakukan secara accidental random sampling.    Hasil Analisis Menunjukan bahwa potensi wisata agro dan model pengembangan wisata agro di Nagari Lasi Kecamatan Canduang dapat dilihat dari Dimensi Budaya terlihat bahwa 60 % masyarakat menyatakan perlu adanya pembentukan kelompok seni. Dari sisi Dimensi Ekonomi pada pertanyaan apakah dengan adanya agrowisata membuka lapangan pekerjaan baru terlihat jawaban masyarakat 70 % menyatakan sangat setuju. Pada Dimensi Sosial pada pertanyaan apakah perlu keterlibatan masyarakat dalam industry pariwisata sebanyak 60 % menyatakan sangat setuju. Dimensi Teknologi pada pertanyaan apakah masyarakat sudah mengerti menggunakan teknologi dalam memasarkan produk sebanyak 40 % masyarakat menjawab sangat tidak setuju. Pada Dimensi Kesiapan Masyarakat Dalam Pengembangan Wisata Agro pada pertanyaan Potensi Nagarai lasi untuk dikembangakan menjadi wisata agro sebanyak 60 % menjawab setuju. Melihat hasil penelitian tersebut dapat ditarik kesimpulan bahwa potensi pengambangan wisata agro bisa dilakukan dengan hampir tidak ada penolakan dari masyarakat.     Kata kunci : Pengambangan, Potensi, Agrowisata, Kopi

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