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Contact Name
Tengku Mohd Diansyah
Contact Email
jamekfkpt@gmail.com
Phone
+6281361000256
Journal Mail Official
jamekfkpt@gmail.com
Editorial Address
Jl Sisimangaraja No 338
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
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
Articles 182 Documents
Motivasi dan Kompensasi Finansial Terhadap Semangat Kerja Karyawan dengan Konflik Kerja sebagai Variabel Moderating Hutagalung, Robbi Afdhalah; Sarah Imelda; Sopi Pentana
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.v4i3.1539

Abstract

This study aims to determine the motivation and direct financial compensation on employee morale with work conflict as a Moderate variable at PT. PLN (Persero) UIP Sumbagut. In this study, an associative research type with a quantitative approach is used. The population and sample in this study are employees of PT. PLN (Persero) UIP Sumbagut with a sample of 135 employees. The results of this study show that the variables of Motivation and Financial Compensation have a significant influence on Work Morevole. For the Work Conflict variable which acts as a moderation variable, in this study the Work Conflict variable is Unable to moderate significantly between the Motivation and Financial Compensation for Work Morale variables.
Pengaruh Motivasi Berwirausaha dan Pengetahuan Kewirausahaan Terhadap Keberhasilan Usaha pada Multiguna Forklift Dedy Lazuardi
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.v4i3.1540

Abstract

This study aims to determine the effect of Entrepreneurial Motivation on Business Success on Multipurpose Forklifts, determine the effect of Entrepreneurial Knowledge on Business Success on Multipurpose Forklifts, determine the effect of Entrepreneurial Motivation and Entrepreneurial Knowledge on Business Success on Multipurpose Forklifts. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Sources of data in the form of primary data and secondary data. Primary data was obtained from the results of distributing questionnaires to respondents, secondary data was obtained from data and literature relating to the problems discussed. In this study, the population is the forklift business in Multi-Use Forklift as many as 30 respondents. By using a saturated sample, the number of samples obtained is 30 respondents. Data were analyzed using multiple linear regression analysis method. The results showed that Entrepreneurial Motivation and Entrepreneurship Knowledge had a positive and significant effect on Business Success on Multipurpose Forklifts.In conclusion, monetary policy plays a significant role in determining interest rates and maintaining economic stability. Central banks need to consider broader economic conditions and adopt a flexible and responsive approach to changes in both domestic and global economies.
Motivasi Kerja Memoderasi Pengetahuan Kerja dan Kompetisi Terhadap Kinerja Irwani Nabhila; Tapi Rondang Ni Bulan; Teguh Setiawan
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.v4i3.1543

Abstract

This study aims to determine work knowledge and compensation for performance with work motivation as a moderation variable at PT Herfinta Farm And Plantation. In this study using a type of associative research witha quantitative approach. The population and sample in this study, namely employees of PT. Herfinta Farm andPlantation with a sample of 100 employees. The results in this study show that the variables of work knowledgeand compensation have a significant influence on performance. For work motivation variables that act asmoderation variables, in this study work motivation variables are able to moderate significantly between workknowledge variables but work motivation is not able to moderate compensation on performance.
Analisis Sistem Pengendalian Internal Pemberian KUR pada PT Bank SUMUT Cabang Koordinator Medan Putri Rahmadani; Yani Suryani; Iman Indrafana
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.v4i3.1544

Abstract

This research was conducted by PT. Bank Sumut Medan Coordinating Branch is one of the government banks operating in the banking sector. The aim of the research is to analyze and find out whether PT. Bank Sumut has implemented an internalcontrol system correctly and on target in an effort to provide people's business credit to prospective debtors in accordance with the credit policies and procedures applicable in the company. This type of research is descriptive qualitative, the typeand source of research data is secondary data obtained from the company. Data collection techniques are documentation, observation and interviews, while data analysis techniques are qualitative descriptive. Based on the results of research conducted, it shows that PT. Bank Sumut Medan Coordinating Branch has implemented a good and smooth internal control system based on COSO principles, so that every credit given to a prospective debtor must meet the requirements and follow the applicable procedures of filling in complete and correct data using the form provided. PT. Bank Sumut also monitors all debtors who have received credit disbursement from the beginning of the credit agreement until the end of the credit term. The advice that can be conveyed is that for the future, leaders should provide more practical and sophisticated facilities for prospective debtors who wish to submit credit applications by filling them out digitally in accordance with current needs and technological developments so as to provide convenience and practicality for both parties.
Strategi Pengembangan Kompetensi Pegawai Melalui Teknologi Digital di Kantor Walikota Pekanbaru Israwati; Nizamil Fadhli; Cintana Alivia Putri
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.v4i3.1638

Abstract

The development of civil servants' (ASN) competencies through digital technology has become imperative in the era of globalization and digitalization, aligning with the Indonesian government's vision to realize a world-class bureaucracy. This study aims to analyze the strategy of employee competency development through digital technology in the Pekanbaru City Government, focusing on factors influencing the effectiveness of this strategy and its impact on employee performance and organizational effectiveness. Employing a quantitative approach with a survey method, this research involved 100 civil servant respondents in the Pekanbaru City Government. Data were collected through a structured questionnaire using a 5-point Likert scale. Data analysis was conducted using Structural Equation Modeling (SEM) or Partial Least Squares (PLS-SEM) to test the relationships between variables and mediation effects. The study concludes that the strategy of employee competency development through digital technology is an effective approach to improve employee performance and organizational effectiveness in the Pekanbaru City Government. Key recommendations include focusing on improving the quality of e-learning programs, investing in technological infrastructure and enhancing employees' digital competencies, and strengthening organizational support. These findings provide an empirical foundation for developing policies and practices for digital technology-based civil servant competency development in the era of bureaucratic transformation.
Pengaruh Work-Life Balance terhadap Produktivitas dan Loyalitas Pegawai Kantor Walikota Pekanbaru Nizamil Fadhli; Israwati; Zulham Mahendra
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.v4i3.1639

Abstract

This study aims to analyze the influence of work-life balance on the productivity and loyalty of employees in the Pekanbaru City Government. In the modern era with increasingly complex work demands, understanding work-life balance has become crucial in governmental human resource management. Employing a quantitative approach, this research involved 100 respondents from the Pekanbaru City Government. Data were collected through a questionnaire using a 5-point Likert scale, measuring perceptions of work-life balance, productivity, and employee loyalty. Data analysis included descriptive statistics, classical assumption tests, correlation analysis, and multiple linear regression. The results show that work-life balance has a significant positive effect on both productivity (β = 0.688, p < 0.001) and employee loyalty (β = 0.688, p < 0.001). Work-life balance explains 52.4% of the variance in employee productivity and loyalty (R² = 0.524). A very strong correlation was also found between productivity and employee loyalty (r = 1.000, p < 0.01). The levels of work-life balance (M = 4.37, SD = 0.92), productivity (M = 4.51, SD = 0.78), and employee loyalty (M = 4.51, SD = 0.78) were generally quite high. This study concludes that work-life balance is a key factor in improving productivity and loyalty of local government employees. Practical implications include the importance of developing policies and programs that support work-life balance to enhance organizational performance and the quality of public services.
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.
Analisis Persepsi Nilai dan Kepercayaan Terhadap Kepuasan Pelanggan Kecap CV. Sinar Abadi Fran Wijaya, Tommy
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 3 (2023): Edisi September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i3.1687

Abstract

This study examines the impact of perceived value and trust on customer satisfaction with CV Sinar Abadi, a company producing Sinar Abadi brand soy sauce. Amidst intense competition in the soy sauce industry, CV Sinar Abadi recognizes the importance of retaining loyal customers to maintain its market position. The study aims to provide empirical evidence and analyze the effects of value perception and trust on customer satisfaction for CV Sinar Abadi’s soy sauce. Using a quantitative approach, data was analyzed through multiple linear regression via SPSS. Findings indicate that both perceived value and trust significantly influence customer satisfaction. Additionally, when combined, perceived value and trust substantially impact overall customer satisfaction with CV Sinar Abadi's soy sauce. These results highlight the critical role of both value perception and trust in fostering customer loyalty and satisfaction in a competitive market.
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.

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