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Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen operasi,diterbitkan dalam tiga kali yaitu pada bulan Januari, Mei, dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 27 Documents
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Search results for , issue "Vol 4 No 3 (2024): Edisi September 2024" : 27 Documents clear
Pengaruh Teknologi Informasi, Explicit Knowledge, Tacit Knowledge Terhadap Kinerja Karyawan Febri Romadhan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1387

Abstract

The aim of this study is to investigate the impact of Information Technology, explicit knowledge and tacit knowledge, on employee performance in Citraland Gama City Field. The study uses a quantitative approach to evaluate employee performances in CitraLand Gama city Field. Samples are taken randomly, and data is collected using research instruments. Data is analyzed quantitatively using a double linear regression method. The data support is a questionnaire using a 5-point likert scale (where 5 refers to the highest level of agreement and 1 indicates the higher level of disagreement) used in this study. The variables studied include information technology, explicit knowledge, tacit knowledge and employee performance. Primary data is obtained from respondents through questionnaires. Data collected involves a closed questionnaire in which the answers provided by researchers are selected by respondents, with a total of respondents 50 employees. The dissemination of the questionnaire is done online via the Microsoft form.
Pengaruh Profitabilitas, Solvabilitas, dan Umur Perusahaan terhadap Audit Delay dengan Ukuran Perusahaan sebagai Pemoderasi Al-azhary, Intania Putri; M Karya Satya Azhar; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1421

Abstract

This study aims to determine the effect of profitability, solvency, and company age on audit delay with company size as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with purposive sampling technique so that a research sample of 26 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period was obtained. This type of research uses associative research with a quantitative approach and uses secondary data. The data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that profitability has a negative effect on audit delay, while solvency and company age have no effect on audit delay. The MRA test results show that company size is unable to moderate the effect of profitability, solvency, and company age on audit delay.
Pengaruh Independensi, Kompetensi dan Pengalaman Audit terhadap Kemampuan Pendeteksian Kecurangan dengan Skeptisisme Profesional sebagai Variabel Moderasi Natasya, Nindy; Mhd Karya Satya Azhar; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1422

Abstract

This research aims to determine the effect of independent, competence and audit experience on fraud detection capabilities with professional skepticism as a moderating variable at Public Accounting Firms in Medan City. This research uses a saturated sampling method (census), namely a sampling method when the entire population is sampled. This saturated sampling method was used because the entire population in this reseacrh was 108 auditors. Of the 108 auditors at the Public Accounting Firm in Medan City, 64 samples were obtained which could be used as data in the research. The data used in this research is primary data, namely in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this research indicate that the independence variable has no effect on the ability to detect fraud. Meanwhile, the competency and audit experience variables have a significant effect on the ability to detect fraud. . Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions. Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions.
Pengaruh Harga, Kepuasan dan Kepercayaan Terhadap Loyalitas Pelanggan Kartu Simpati di Tegalsari Mandala-II Medan Irma Raudhatul Jannah Pasaribu; Julianto Hutasuhut; Anggia Sari Lubis; Toni Hidayat
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1443

Abstract

This study aims to analyze the effect of price, satisfaction and trust on Simpati Card customer loyalty (Case Study of Tegal Sari Mandala II Village, Medan Denai District). Case of Tegal Sari Mandala II Village, Medan Denai District). This type of research is quantitative, with the population being the people of Tegal Sari Mandala II Village, Medan Denai Subdistrict who actively use the Simpati Simpati card at least 1 year of use. The sample size was set at 154 respondents, research instruments using questionnaire with Likert Scale data measurement scale. Data analysis techniques using tests validity, reliability and classical assumptions. To test the hypothesis used multiple linear regression analysis, t test, F test and R2 test and using the SPSS program. by using the help of the SPSS program. Research results, based on multiple regression test obtained a regression equation, namely Y = 1.267 + 0.552 X1 + 0.359 X2 + 0.184 X3. Based on the t test: price partially has a positive and significant effect on customer loyalty. Satisfaction partially has a positive and significant effect on customer loyalty. Trust partially partially has a positive and significant effect on customer loyalty. In the test simultaneously: price, satisfaction and trust have an effect positive and significant effect on customer loyalty. And in the R2 test variable price, satisfaction and trust have a fairly close relationship with customer loyalty (Case Study of Tegal Sari Mandala II Village, Medan Denai District). (Case Study of Tegal Sari Mandala II Village, Medan Denai District)
Pengaruh Siaran Langsung dan Kemudahan Terhadap Minat Beli Mahasiswa UCIC Pada Platform TikTok Shop Mulyandani, Nur'aeni; Wulandani, Oryz Agnu Dian
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1475

Abstract

Competition in the business world is currently getting tighter with technological developments which have resulted in business people carrying out digital promotion strategies with live broadcasts through the TikTok platform in order to attract consumers to buy products. Therefore, this study was conducted to determine and analyze the effect of live broadcasts, and the ease of shopping on the TikTok Shop platform on the buying interest of UCIC students. This research uses quantitative methods and the data collection process is carried out using online questionnaire distribution. The sampling method in this study was non-probability purposive sampling, so that a sample of 100 respondents was formed. The data analysis method in this study used Smart PLS 4.1. The results of this study indicate that live broadcast and convenience have a positive and significant effect on the purchase intention of UCIC students on the TikTok Shop platform.
Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023 Pertiwi, Dewi Asih; Hijriah, Amanah; Espa, Vitriyan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1489

Abstract

This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure. This study uses a quantitative approach by involving a sample of 12 companies so that the total research data is 48. In addition, secondary data is used in this study, namely financial statements and annual reports. In this study, the analytical approach used is multiple linear regression. The results showed that audit fees have a significant positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality
Menelaah Hubungan Antara Iklim Kerja dan Kinerja Karyawan: Peran Mediasi Spiritualitas di Tempat Kerja pada PT. Gramasurya Yogyakarta Baedhowi, Abdul Latif; Abdul Choliq Hidayat; Siswanto, Agus
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1497

Abstract

This study examines the impact of work climate on employee performance, with a particular focus on the mediating role of workplace spirituality. Using a sample of 70 permanent employees from PT. Gramasurya Yogyakarta, this research aims to provide a comprehensive understanding of the factors influencing employee performance. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM PLS). The results confirm all proposed hypotheses, indicating that both work climate and workplace spirituality positively affect employee performance. Furthermore, workplace spirituality significantly mediates the relationship between work climate and employee performance intentions. These findings underscore the importance of enhancing work climate and workplace spirituality to improve employee performance. By emphasizing the significance of workplace spirituality, companies can increase employee engagement. Employees who perceive their work environment as supportive of their spirituality tend to be more productive.
Pengaruh Dukungan Manajemen, Tingkat Pengetahuan dan Keterlibatan Karyawan Terhadap Kinerja UMKM Binaan BSN Tri Setyo Utomo, Anang; Annuridya Rosyidta Pratiwi Octasylva; Edward Sahat Tampubolon; Afina Putri Vindiana
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1510

Abstract

A more expanding economy and an improvement in the general economic status of the nation are both outcomes that are brought about by the expansion of micro, small, and medium-sized businesses (MSMEs). It is important for micro, small, and medium-sized businesses (MSMEs) to implement measures that will reduce the chance of failure and bankruptcy in light of the current economic circumstances. Support from management, the quantity of knowledge available, and the level of participation from the workforce are the primary elements that influence success. For the purpose of this study, structural equation modeling (SEM) analysis was performed on a sample of 135 respondents who are participants in the Micro, Small, and Medium Enterprises (MSME) program that is supported by BSN. According to the findings, the provision of management assistance has a significant influence on the performance of micro, small, and medium-sized businesses (MSMEs). Furthermore, the study of the immediate effects has shown that the level of employee involvement has a direct impact on the performance of micro, small, and medium companies (MSMEs). MSMEs, on the other hand, do not have their performance affected by the degree of skill they possess. As a consequence, this discovery has a significant influence on the development of managerial support and employee participation, which ultimately leads to improved performance in micro, small, and medium-sized enterprises (MSMEs).The author's research fills a gap in the work that has been done before.
Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan Rahmadinia, Putri; Heniwati, Elok; Desyana, Gita
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1514

Abstract

This study aims to analyze the variables that affect the motivation of individual taxpayers inpaying income tax. The research is quantitative and uses a survey method through aquestionnaire. The population in this study were taxpayers residing in Pontianak city consisting of40 samples. The sampling technique used was nonprobability sampling, using the incidentalsampling method. Knowledge of tax regulations partially has no effect on the motivation ofindividual taxpayers to pay income tax. Self assessment system and sanctions have a partiallysignificant effect on the motivation of individual taxpayers to pay income tax. Knowledge of taxregulations, self-assessment system, and tax sanctions simultaneously have a significant effect onthe motivation of individual taxpayers to pay income tax.
Pengaruh Penerapan Sistem Digitalisasi, Efektivitas Pengendalian Internal, dan Pengungkapan Pengendalian Internal terhadap Nilai Perusahaan Maria Chiquitita Jasmin; Ayu Puspitasari; Helisa Noviarty
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1516

Abstract

Variables that affect company valuation can be seen from the probability level (ROA/Return on Assets), the amount of earnings per share (EPS/Earnings Per Share), and the ratio of liabilities to equity (DER/Debt Equity Ratio). Based on the explanation of the theory and several previous studies, which explain that major changes in the era where digital technology is developing very widely, with the presence of technology creating opportunities in the economic sector that can affect the value of the company. This study aims to confirm that this statement is true that this variable is able to affect the value of the company's infrastructure or not. Processing data from the study used the SPSS version 25 application, with sampling using the purposive sampling method. The number of company samples taken consisted of 22 companies over a 3-year period, namely 2020-2022, and produced 66 samples. The results of this study indicate that the digitalization system, the effectiveness of internal control, and internal control do not have a significant impact on the value of infrastructure partially. The findings of this study state that these variables do not directly affect the value of the company in the context of the sample and time period studied.

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