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Tengku Mohd Diansyah
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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 Struktur Modal Terhadap Kinerja Keuangan Perusahaan di Sektor Manufaktur Andri; Nurul Azizah Rahman
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.v4i3.1640

Abstract

This study aims to analyze the impact of capital structure on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. Additionally, the research investigates the roles of company size and company growth as supplementary independent variables. Employing a quantitative approach with multiple linear regression analysis, this study samples from food and beverage manufacturing companies listed on the IDX during the specified period. Data were collected through a questionnaire using a 5-point Likert scale, measuring capital structure, company size, company growth, and financial performance. The results indicate that capital structure has a significant positive effect on financial performance (β = 0.285, p < 0.05). Company size shows a marginal positive influence (β = 0.318, p < 0.10), while company growth demonstrates no significant effect. The research model explains 27.8% of the variation in financial performance (Adjusted R² = 0.278). These findings underscore the importance of optimizing capital structure in enhancing the financial performance of companies in this sector. Managerial implications include focusing on effective capital structure management while considering the company size factor. This study contributes to the understanding of financial performance determinants in the context of Indonesia's food and beverage industry, while acknowledging the complexity of this phenomenon and the need for further research on other potentially influential factors.
Pengaruh Kepemimpinan Servant terhadap Kinerja Karyawan Moderasi Kepribadian Karyawan di Kantor Gubernur Provinsi Riau Damri; Mhd Delvianto
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.v4i3.1645

Abstract

This study aims to analyze the influence of servant leadership on employee performance with employee personality as a moderating variable in the Riau Province Governor's Office. In the context of local government, understanding the factors that affect employee performance is crucial for improving the effectiveness of public service delivery. The study adopts a quantitative approach with a cross-sectional design, involving 100 employees of the Riau Province Governor's Office as respondents. Data were collected through a structured questionnaire measuring perceptions of servant leadership, employee performance, and employee personality. Data analysis employed descriptive statistics, reliability tests, classical assumption tests, and moderated regression analysis. The results demonstrate that servant leadership has a significant positive effect on employee performance (β = 0.578, p < 0.001). Furthermore, employee personality was found to significantly moderate the relationship between servant leadership and employee performance (β interaction = 0.132, p < 0.05). The research model explains 61.1% of the variance in employee performance (R² = 0.611). These findings underscore the importance of implementing servant leadership style in enhancing employee performance within the local government environment, while considering employee personality characteristics.
Tax Amnesty : Kajian Program Amnesti Pajak Indonesia Harun Ongah
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.v4i3.1798

Abstract

Tax is one of a country’s income which is used to improve the citizen’s prosperity. However, tax evasion has been rampant and could reduce tax income and eventually harming the country’s economy. Consequently, the government of the Republic of Indonesia has organized several tax amnesty programs to allow taxpayers to report their hidden asset without being punished. This article aimed to review all the tax amnesty policy that has been conducted in Indonesia thus far. This article also delved into other countries tax amnesty programs to allow the understanding of the short-term and long-term possible effects which may occur. Although the 1964 and 1984 tax amnesty program were deemed fail, the 2016-2017 tax amnesty and the voluntary recognition program in 2022 managed to boost the country’s short-term tax income. The 2016-2017 program even breaks the world record for the number of taxes collected from a single tax amnesty program. Nevertheless, the long-term effect, such as the decline in taxpayer’s compliance and the country’s economy must be considered. Unfairness towards compliant taxpayers must also be considered as it may reduce compliance in future payment. Future tax amnesty program, especially the one that is planned to be conducted in 2025, must be consider the possible negative aspect as well as other countries experience with tax amnesty.
Pelatihan dan Pengembangan Karyawan Terhadap Peningkatan Kinerja Karyawan Ezzah Nahrisah; Tahura, Tengku Lyza; Nila Lestari
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.v4i3.1872

Abstract

The implementation of training and development programs should have various benefits for long-term careerdevelopment helping employees to accept future tasks and responsibilities. The research method used is a quantitative approach, the type of research is explanatory research. The populat ion is employees of the Madani Medan hotel sample purposive sampling method, namely employees involved in training and development programs. The data collection technique is using the questionnaire method. The results of the study showed that training did not have a significant effect on employee performance. Employee development has a significant effect on employee performance. R Square for y (employee performance) is 0.425. This means that 42.5% of employees work variable (Y) is influenced by variables X1 (training) and X2 (employee development) and the balance is 57.5% determined by other variables outside of research contribution. This research has a high urgency because it can provide useful insights for both HR practitioners, companies and academics i n understanding the relationship between employee training and development and employee performance. The results of this study are expected to be used as a reference in designing more effective and efficient policies that will ultimately improve employee p erformance and the company's competitiveness in an increasingly competitive market.
Pengaruh Entrepreneurial Characteristics, Business Innovation, dan Business Motivation Terhadap Business Success Pada Salon Kecantikan Rizky Putri Wardani; Muhammad Fauzan Azhmy; Sarah Imelda
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.v4i3.1884

Abstract

This research aims to determine the influence of entrepreneurial characteristics, business innovation, and business motivation on business success in beauty salons in Medan City. This research uses associative research with a quantitative approach. The population and sample in this research are beauty salons in Medan City with a sample of 86 samples. The data analysis technique uses multiple linear regression analysis with the help of SPSS software. The results of this study show that partially the Entrepreneurial Characteristics, Business Innovation and Business Motivation variables have a positive effect on Business Success. Simultaneously, the variables Entrepreneurial Characteristics, Business Innovation and Business Motivation influence Business.
Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Sumatera Utara Syaifullah
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.v4i3.1892

Abstract

This research aims to analyze the contribution of local taxes and levies to Local Own-Source Revenue (PAD) in North Sumatra Province during the 2018-2022 period. The population in this study comprises all 33 districts/cities in North Sumatra Province, with a sample of 30 districts/cities selected using purposive sampling technique. This research employs a quantitative approach with descriptive and inferential analysis. The data analysis methods include contribution analysis, trend analysis, effectiveness analysis, and panel data regression analysis. The results show that: (1) The average contribution of local taxes to PAD is 25.58% with "Moderate" criteria, with the highest contribution in Medan City (64.76%) and the lowest in West Nias Regency (6.81%); (2) The average contribution of local levies to PAD is 18.70% with "Low" criteria, with the highest contribution in West Nias Regency (40.77%) and the lowest in Medan City (4.50%); (3) The average effectiveness of local taxes is 92.75% with "Fairly Effective" criteria and local levies is 87.92% with "Less Effective" criteria; (4) The trend of local tax revenue, local levies, and PAD shows an increasing tendency with average growth rates of 11.50%, 6.75%, and 13.04% per year, respectively, despite a decline in 2020 due to the COVID-19 pandemic; (5) Local taxes and levies both partially and simultaneously have a positive and significant effect.
Return Saham Kepemilikan Institusional, Dividen, dan Return Saham: Peran Kinerja Lingkungan Sitepu, Yuni Lestari Br; Sitepu, Immanuelta; Silalahi, Mutiara
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.v4i3.1905

Abstract

This study focuses on the influence of environmental performance, institutional ownership, dividend policy, and accounting profit on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, researchers gathered 54 data points which were then processed with SPSS and analyzed through panel data regression. The results reveal a significant negative relationship between environmental performance and stock returns. Meanwhile, institutional ownership and accounting profit show a significant positive influence on stock returns. Dividend policy, in contrast, does not exhibit a significant effect. Moreover, this study introduces a moderating variable that may amplify or diminish the link between these independent variables and the dependent variable. These findings highlight the importance of synchronizing environmental performance with financial strategies to bolster corporate value and enhance investment decision-making—especially pertinent in today’s discussions on climate change and renewable energy.

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