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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 138 Documents
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INFLASI DAN SUKU BUNGA TERHADAP NET INTEREST MARGIN PADA BANK KONVENSIONAL Simanjuntak, Jontro
Journal of Accounting and Management Innovation Vol 2, No 2 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Dizaman globalisasi ini bank sangat berperan aktif didalam perekonomian suatu Negara, karena lembaga perbankan berperan sebagai agen pembangunan (Agent of Development) dalam pembangunan nasional, dimana bank menyalurkan dana nya kepada masyarakat dalam bentuk kredit, guna meningkatkan kemampuan mobilitas dana, dengan sehat nya kondisi bank yang ada akan membuat pembangunan dan perekonomian akan baik oleh karena itu. Penelitian ini dilakukan dengan tujuan untuk menguji secara empiris pengaruh inflasi dan suku bunga BI-Rate terhadap Net Interest Margin bank konvensional yang terdaftar di bursa efek Indonesia. Variabel independen atau variabel bebas dalam penelitian ini adalah inflasi dan dan suku bunga BI-Rate, sedangkan variable dependen atau variabel terikat nya adalah Net Interest Margin Jenis penelitian ini adalah riset kausal, yaitu penelitian ini mencari hubungan sebab akibat antara variabel independen dan variabel dependen. Populasi dalam penelitian ini semua perusahaan perbankan yang terdaftar di BEI. Penelitian ini menggunakan porpusive sampling dalam menentukan sampel yang digunakan sebagai sampel penelitian. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda, tetapi sebelum pengujian hipotesis terlebih dahulu dilakukan pengujian asumsi klasik. Yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi.Hasil uji t menunjukkan bahwa Inflasi berpengaruh tetapi tidak signifikan terhadap Net Interest Margin. Suku bunga Bi-Rate juga berpengaruh tetapi tidak signifikan terhadap Net Interest Margin. Inflasi dan Suku Bunga BI-Rate secara simultan tidak berpengaruh signifikan terhadap Net Interest Margin, sehingga kesimpulan yang dapat penulis berikan  adalah secara parsial inflasi dan suku bunga berpengaruh terhadap Net Interest Margin tetapi tidak signifikan sedangkan secara simultan inflasi dan suku bunga BI-Rate tidak memiliki pegaruh yang signifikan
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

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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
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
MEDAN CUSTOMER PERCEPTION OF INSTANT NOODLE INFLUENCE TOWARDS CUSTOMERS PURCHASE INTENTION Augustinus, Daniel Cassa; Vivi, Vivi
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

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.
Faktor- Faktor Yang Mempengaruhi Consumer Buying Behavior Terhadap Penjualan Properti di Kota Batam Hasan, Golan
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This research aims on analyzing components effecting customer buying behavior which is measured by brand image, advertisement, service quality, and price on customer buying behavior.  The research object is population of Batam city. Using probability sampling method, samples that meet the requirements are 300 respondence. The data are then analyzed using Statistical Package for Social Sciences (SPSS). The result indicates that advertisement have no significance effect on customer buying behavior. While brand image, service quality, and price have significance effect on customer buying behavior. Keywords: Brand Image, Advertisement, Service Quality, Price, Customer Buying Behavior
PENGELOLAAN KARYAWAN DIFABEL PADA HOTEL BERBINTANG DI KOTA BANDUNG Mulyadi, Tirta
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The study entitled "Management of Disabled Employees in Starred Hotels in Bandung" describes the implementation of management of disabled employees with the Workplace Disability Inclusion Assessment Tool approach from the Business Leadership Network, United States (USBLN) which consists of Recruitment, Employment, Diversity Supplying, Technology Accessions and Marketing. The locus of research is Sany Rosa Hotel, Travelo, Amaris, Sakti Hotel, Aston Pasteur, Trans Luxury, Hilton, Enhaii Hotel and Regata Hotel. This research was conducted with a descriptive method with a qualitative approach. There are five types of informants in this study, namely; academia, industry, society, government and media. From the results of data collection on recruitment aspects, it can be seen that the aspects of industry, especially hotels, have not yet carried out the implementation of recruitment as a whole. The application of employment to employees with disabilities at the hotel is limited to acceptance in accordance with the needs and specifications of the hotel. The application of diversity supplying has not been done because there is no information or data that reveals the existence of companies with disabilities. The application of technology to employees with disabilities in hotels is limited to spatial aspects. The application of marketing aspects in hospitality in this case is limited to the inclusion of friendly and generally intended for guests. This was done to enlarge the image of the hotel.Keywords : Management, Disable, Employee, Stars Hotel, Bandung.
Pengaruh Kualitas Pelayanan Bartender Terhadap Kepuasan Pelanggan di D’Nest Bar & Grill Crown Vista Hotel Batam Rais, Syafruddin; Ambiyar, Ambiyar
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Given the importance of the bar in providing the service of drinks, then the bar is required to have standard operating procedures in providing service drinks to guests so that between the one with the other will get the same service without difference. It is very helpful at all in the national program service provided so expected guests will get compliance with wishes and avoid complaints (complaint). So the authors are interested in researching the influence of the quality of service Bartenders Against customer satisfaction in D'Nest Bar Grill & Crown Vista Hotel Batam
STRATEGI PERSAINGAN BISNIS KOMPUTER DI KALIMANTAN TENGAH: ABC KOMPUTER Thasya, Helenna Claudia; Tan, Jacob Donald; Purba, John Tampil
Journal of Accounting and Management Innovation Vol 2, No 2 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Penelitian ini akan membahas bagaimana persaingan pada usaha bidang computer dari beberapa tujuan sudut pandang pertama, untuk mengetahui motivasi pemilik ketika memulai usaha. Kedua, untuk mengetahui karakteristik dan sikap dari pemilik ABC Komputer dalam menjalankan usaha sehingga  berkontribusi terhadap keunggulan bersaing yang dimiliki oleh ABC Komputer. Ketiga, untuk mengetahui keunggulan bersaing yang dimiliki oleh ABC Komputer. Para peneliti menggunakan in-depth interviews, focus group discussions, dan observasi untuk mengeksplorasi keunggulan kompetitif usaha tersebut. Temuan penelitian kualitatif ini menghasilkan teori yang akan memperkaya pemahaman guna bermanfaat bagi toko komputer tertentu serta toko lain yang terkait dengan komputer. Penelitian ini terbatas pada konteks UKM komputer di Kalimantan Tengah.
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

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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
Analisis Pengaruh Procedural Fairness, Distributive Fairness, Interactional Fairness, Trust dan Satisfaction terhadap Continuance Intention In Online Shopping Andy, Andy; Purwianti, Lily
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Flourishing of internet has made all industries engage in this particular medium as part of globalization. Due to the internet digital format and ability to make communication with people across the globe, electronic commerce is now one of the main source of opportunity in business nowadays. In Indonesia, many entrepreneurs and small scale business take advantage of internet to run online business including business to consumer and business to business.  The goal of this study is to explore customer intention in continue online shopping as the success depends on fairness, trust and user satisfaction. Online shopping involves higher levers of uncertainty than visiting actual shop as online shopping lacks the information and physical assurance so the fairness and trust play a very important role in online shopping. In this study, our respondents are university students in Batam city as students are the largest internet user compared to other professional. We use non purposive with purposive sampling method and this kind of data analysis are simple regression and multiple regression.  This study conclude that fairness, and satisfaction play a significant effect to satisfaction. Satisfaction itself have a significant effect to continuance intention in online shopping. Key Words : Marketing strategies, Online store, Fairness, Trust , Satisfaction.

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