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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 182 Documents
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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.
Monetary Policy And Its Effects on Interest Rates and Ecomonic Stability Salman Munthe; Muhammad Iqbal; Zulfa Ulya Salman Dalimunthe
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.v4i3.1522

Abstract

Monetary policy is a crucial tool used by central banks to control key economic variables such as interest rates and economic stability. This study aims to explore the impact of monetary policy on interest rates and economic stability across various countries. Utilizing data from multiple periods and applying econometric analysis methods, this research finds that changes in monetary policy significantly affect interest rates and, in turn, impact economic stability. The results indicate that tight monetary policy, characterized by increased interest rates, tends to reduce inflation but may slow down economic growth in the short term. Conversely, loose monetary policy, with lower interest rates, can stimulate economic growth but risks increasing inflation. This study also highlights the importance of clear and credible communication from central banks to minimize uncertainty in financial markets and support economic stability. 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.
Peningkatan Prestasi Kerja Pegawai Di Pengaruhi Oleh Penempatan Kerja, Pelatihan, Loyalitas dan Reward Desy Wulan Ramadhani; Sarah Imelda; Muller Tamba
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.v4i3.1526

Abstract

Penelitian ini memiliki tujuan untuk mengetahui peningkatan prestasi kerja dipengaruhi oleh penempatan kerja, pelatihan, loyalitas dan reward Motivasi pada PT. PLN (Persero) UP 3 Medan. Dalam penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif. Populasi pada penelitian ini yaitu Pegawai tetap PT. PLN (Persero) UP 3 Medan sebanyak 135 orang dengan metode sampel menggunakan rumus slovin dengan hasil 101 sampel. Teknik analisis data yang digunakan adalah regresi linear berganda.Hasil pada penelitian ini menunjukkan bahwa variabel penempatn kerja, loyalitas pelatihan, loyalitas dan reward secara parsial dan simultan berpengaruh positif dan signifikan terhadap prestasi kerja pegawai pada PT. PLN (Persero) UP3 Medan.
Analisis Pengaruh Desain Eksterior dan Cita Rasa Terhadap Keputusan Pembelian pada Café Kokoro Gustina, Ihdina
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.v4i3.1533

Abstract

This research aims to find out how much influence the exterior design and taste have on purchasing decisions at Cafe Kokoro. The research methodology used is a quantitative descriptive method, the unit of analysis in this study is Cafe Kokoro. The technique for determining the number of samples used in this study uses the Slovin formula and amounts to 150 respondents. The research method used is the technique of collecting data through library research and field research which is carried out systematically based on the research objectives. The analysis method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. This analysis includes validity and reliability, classical assumption tests, multiple regression analysis, hypothesis testing through t and F tests, and determination coefficient tests (R2). The results of the t test show that the Exterior Design variable 16.076> t table 1.655 and the Taste variable has no significant effect on Purchasing Decisions at Cafe Kokoro where t count 2.644> t table 1.655. The results of the F test show that Fcount 156.293 > Ftable 2.34, which means that the independent variables, namely Exterior Design and Taste, simultaneously influence the dependent variable, namely the Purchase Decision at Cafe Kokoro. The results of the determination coefficient test (R2) show that 68% of the Purchase Decision variable at Cafe Kokoro is influenced by the Exterior Design and Taste variables, while the remaining 32% is explained by the influence of other factors or variables outside the model such as Excellent Service, Service Quality and Price which are not discussed in this study
Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Avoidance pada Perusahaan Otomotif di BEI Wahyuni, 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.v4i3.1534

Abstract

This study aims to determine the effect of capital intensity and inventory intensity on tax avoidance in automotive and component sub-sector manufacturing companies listed on the Indonesian Stock Exchange. This research method uses quantitative data types and data sources are secondary data sources. The unit of analysis and observation in this study is the automotive and component sub-sector manufacturing companies listed on the Indonesian Stock Exchange with a population of 13 companies. From the population, selected using purposive sampling technique and obtained as many as 9 companies for 5 periods, namely the period 2018 - 2022, totaling 45 samples. The results of the study partially show that capital intensity has a tcount value <ttable with a value of 1.366 <2.02269 and a significant value> 0.05, namely with a value of 0.180> 0.05, inventory intensity has a tcount value> ttable with a value of 7.055> 2.02269 and a significant value <0.05, namely with a value of 0.000 <0.05. The results of the study simultaneously show that capital intensity and inventory intensity have a value of Fcount> Ftable with a value of 97,573> 3.24 and a significant value of <0.05, namely 0.000 <0.05. The coefficient of determination (R Square) is 0.837 or 83.7%, which means that the tax avoidance variable can be explained by capital intensity and inventory intensity, the rest is 16.3%, the tax avoidance variable can be explained by other variables not examined in this study such as leverage, sales growth, company size, corporate social responsibility disclosure.

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