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Contact Name
John Tampil Purba
Contact Email
john.purba@uph.edu
Phone
+626180511117
Journal Mail Official
jam.uphmedan@uph.edu
Editorial Address
UPH Medan Lippo Plaza Campus Jl. Imam Bonjol No.5, 5-7 Floor Medan 20112 Indonesia
Location
Kota tangerang,
Banten
INDONESIA
Journal of Accounting and Management Innovation
ISSN : 25485709     EISSN : 25484900     DOI : -
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 138 Documents
Analisis Faktor-faktor yang mempengaruhi Job Performance pada industri otomotifi motor di batam Kingsman, Eric; Fatyandri, Adi Neka
Journal of Accounting and Management Innovation Vol 2, No 2 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Automotive involvement has become important in daily life basis whether it is for reaching a location or speeding up trips. In this era automotive sector is growing and has a huge unit sales from a few company such as Honda, Suzuki, Kawasaki and Yamaha. This study is to analyze the effect of job performance on the automotive industry in Batam. There are 3 factors that influence job performance. The 3 factors are Social Support, Self-Efficacy and Organizational Structure. The targeted population are employees of motorcycle automotive in Batam, Indonesia. Whereas the sample that will be studied on will be the employees from motorcycle automotive which is still working. 110 questionnaire have been distributed to various location in Batam but there were 4 questionnaire which invalid and 6 not fully answered. Therefore, there is only 100 questionnaire left that can be used for the research. The result of this study have shown that 2 out of 3 factors have an influence on job performance for employees working at automotive sector in Batam. These factors are Self-Efficacy and Organizational Structure. While Social Support has no influence on job performance  for employees working at automotive sectors. Keywords: Job Performance, Social Support, Self-Efficacy and Organizational Structure.
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 Pengaruh Pengembangan Kepemimpinan, Pembinaan, Pelatihan Dan Pengembangan, Pemberdayaan, Partisipasi Terhadap Kinerja Karyawan Pada Perusahaan Manufaktur Di Batamindo Zunara, Nita; Fatyandri, Adi Neka
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of this research is to analize the impact between leadership development, coaching, training and development,empowerment,participation to employee performance. This research done at industries company in Batam. this research used 300 respondent which is manufactur companies’ staff in Batamindo. The method we used in choosing sample is nonprofitable method. This study analyzes the demographic factors of gender, age, education, past work and the company name. The statistical method used to test the hypothesis is multiple linear regression and tools used are program Statistical Package for Social Science (SPSS). The Results from the study showed that leadership development, coaching, training and development, empowerment, participation significantly affect the performance of employees at the company Manufacturing.Keywords: Leadership development, coaching, training and development, employee empowerment, participation, employee performance.
HUBUNGAN ETIKA PELAYANAN PENDIDIKAN KRISTEN DENGAN PENDIDIKAN INDONESIA Kusnandar, Christie
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Serving is a noble calling that should be done by anyone, including in the world of education. A person's character will appear when in his daily life he is able to realize the values of service to God and others. For this reason, the world of education as an institution that produces the next generation of the nation is asked to carry out this calling through noble values that are instilled in students. Character building for students is formed through learning ethics which is related to the concept of serving. As a whole, understanding the world of education is not free from the concept of serving, which includes educating services for students and services from students for the society. For this reason, both educators and students must have a right and properly understanding in serving through the implementation of a holistic and integrated service ethic. (As a comparison, this study is carried out in Christian scientific studies, specifically the ethics of Christ's ministry in the Book of Isaiah).Keywords: Ethics, Serving, Education, the Book of Isaiah.@font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-536870145 1107305727 0 0 415 0;}@font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-1610611985 1073750139 0 0 159 0;}p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:10.0pt; margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US; mso-fareast-language:EN-US;}.MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:11.0pt; mso-ansi-font-size:11.0pt; mso-bidi-font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US; mso-fareast-language:EN-US;}.MsoPapDefault {mso-style-type:export-only; margin-bottom:10.0pt; line-height:115%;}div.WordSection1 {page:WordSection1;}
Pengaruh Prosedur Kemudahan Menggadai Terhadap Keputusan Nasabah Dalam Menggadai Barang Simanjuntak, Jontro
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The Effect of Easy Pawn Procedure to Customer Pawn Decision (Case Study of PT Pegadaian Batam Customer). To leave a valuable object in exchange for money and the object can be redeemed after a certain period of time is called mortgage. The study is aimed at determining the effect of easy pawn procedure to the customer's decision in pawning the goods. The framework of this study is, the influence of free variable to tied variable all together. The hypothesis proposed is easy pawn procedure has positive influence on the customer's decision in pawning goods. Collecting data process is conducted by using primary and secondary data through interview and questionnaire distribution. Data test is conducted by using validity test, reliability test, simple regression test and t test. Based on the results of the test the validity of research instruments, it can be concluded that of the 5 items of questions tested for the variable Procedure Ease (X), all items found to be valid. For reliability test, it is concluded that the question of the 5 items tested for customer decision variable (Y), all items declared valid. Based on multiple correlation significance test it is found that t_hitung> t_tabel, so there is a significant correlation between the ease of the procedure to the customer's pawning goods decision Keywords: Procedures Ease, and the Customer Decision
PENGARUH KOMITMEN DOSEN TERHADAP PERGURUAN TINGGI YANG EFEKTIF Kusnandar, Christie
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI JOB PERFORMANCE PADA INDUSTRI ASURANSI DI BATAM Fatyandri, Adi Neka; Theosandoro, Daniel Oktaf
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Growth in the insurance industry in Indonesia is very rapid and also tight and because of that insurance company will have to continuously improve the Job Performance of their employees so that they will be able compete in the industry. This study was conducted to analyze several factors that influence the Job Performance. These factors are Caring Climate, Organizational Commitment and Job Satisfaction.The samples are workers who work in the insurance industry in Batam, Indonesia. 115 questionnaires have been distributed to several insurance companies in Batam. There are 7 questionnaire weren’t fully answered and 8 questionnaires weren’t returned, so only 100 questionnaire will be used in conducting the study.The results of the research that was carried out showed that two factors affecting the Job Performance of workers employed in the insurance industry in Batam, those factors are Caring Climate and Organizational Commitment. While Job Satisfaction did not affect Job Performance. Keywords: Job Performance, Caring Climate, Organizational Commitment dan Job Satisfaction
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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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.
Exploratory Analysis of Financial literacy for College Students Martok, Yenni
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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The purpose of this research is to know the importance of financial literacy education for college students. The research method is using library research. From the discussion, it can be concluded that financial literacy is important for students to manage their personal finance.  College is a unique time in a young person’s life. After they have graduated from college, they are going to have their own life for the first time. Personal finance resources will affect major decisions shortly after graduation. Student’s experience in handling money will bring them to the positive influence of financial literacy. Knowledge of financial management helps to solve money problems, such as saving, budgeting, investment, managing debt,   and consumptions decision. The level of financial literacy will lead to money decision-making. It also includes the decision-making in the management of the emergency funds and financial goals. Effective money management will affect personal life.Keyword: Financial Literacy, Personal Finance, Money Management
Comparative Study on Tax Collection and Tax Administration System of Indonesia and Malaysia Stephania Stephania; Yenni Martok
Journal of Accounting and Management Innovation Vol 6, No 1 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ami.v6i1.535

Abstract

This study aims to identify and analyze the application of tax collection and taxation systems in Indonesia and Malaysia, to find out and analyze the comparison of tax collection and taxation systems used in Indonesia and Malaysia and to identify and analyze the efforts made by Indonesia and Malaysia in improving compliance. taxes in that country.The research method used is qualitative research, which is used to examine the condition of natural objects, where the researcher is the key instrument, in the form of: documentation data on tax management systems, tax collection, implementation of tax results in two countries, namely Indonesia and Malaysia. Data collection is done by triangulation (combined), data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization.Aftter the discussion, thre are 3 systems in the application of tax collection and taxation systems in Indonesia with a tax collection system , those are self-assessment system, official assessment system and withholding assessment system. The  tax system in Malaysia is based on income tax in general, which is imposed on a territorial basis and the only income originating from Malaysia which is subject to tax. There are also comparison of tax collection and the taxation system used in Indonesia and Malaysia which shows a striking difference, the first in the use of the tax system. Indonesia adheres to the self-assessment system while Malaysia adheres to the Preceding Year Base of Assessment with the Current Base  of Assessment.Keyword: Tax Collection, Tax Administration System

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