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Denny Kurnia
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INDONESIA
Jurnal Akuntansi Manajemen (JAKMEN)
Published by Universitas Serang Raya
ISSN : -     EISSN : 28281977     DOI : https://doi.org/10.30656/jakmen
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Akuntansi Manajemen was published by Faculty of Economics and Business Serang Raya University Indonesia with registered number ISSN 28281977 Published twice a year April and October JAKMEN is a communication media and a reply forum for scientific work especially regarding accounting magement The paper presented in Jakmen is solely from the author Editorial staff can edit paper as long as it doesnt change the meaning JAKMEN has obtained accreditation from the Directorate General of Research and Development Strengthening Ministry of Research Technology and Higher Education of the Republic of Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
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Analisis Faktor-Faktor Pada Perguruan Tinggi Yang Diminati Masyarakat Denny Kurnia; Deviyantoro
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6683

Abstract

Penelitian ini bermaksud memahami faktor-faktor apa saja pada perguruan tinggi yang diminati masyarakat. Populasi penelitian ini adalah masyarakat Banten dengan sampel sebanyak 159. Data pada penelitian ini adalah persepsi masyarakat dalam bentuk pernyataan-pernyataan tertulis mengenai kriteria perguruan tinggi. Untuk mengambil data digunakan angket sederhana yang dirancang sendiri oleh peneliti. Teknik Analisis Data. Data yang sudah terkumpul akan dimasukkan ke dalam tabel distribusi frekuensi. Kemudian, data-data dalam tabel ini akan diinterpretasikan secara kualitatif. Berdasarkan hasil penelitian bahwa persepsi masyarakat 80,9%, berminat untuk melanjutkan studi ke perguruan tinggi. Persepsi masyarakat faktor-faktor perguruan tinggi yang diminati adalah perguruan tinggi yang dosennya profesional, perguruan tinggi yang lulusannya dijamin kerja, perguruan tinggi yang fasilitas belajarnya lengkap. Informasi tentang perguruan tinggi yang didapatkan oleh masyarakat untuk memilih perguruan tinggi didapatkan melalui teman atau saudara yang memberikan informasi, informasi dari iklan di internet, dan informasi dari brosur.
Implikasi Good Corporate Governance Terhadap Persistensi Laba Dian Maulita; Dien Sefty Framitha; Herman Wijaya; Burhanudin
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6862

Abstract

ABSTRACT This research was conducted to examine the effect of managerial ownership, independent commissioners and audit committees on the earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses an associative method with a quantitative approach. The population in this study amounted to 144 companies and the sample was taken using purposive sampling technique as a data collection technique. The number of samples collected was 177 samples consisting of 59 manufacturing companies as the sample of this study for 3 years. Data analysis used in this research is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The data in this study were processed using the SPSS version 23 program. Partial results showed that managerial ownership had no effect on earnings persistence, independent commissioners had an effect on earnings persistence, audit committee had no effect on earnings persistence. Meanwhile, managerial ownership, independent commissioner and audit committee simultaneously affect earnings persistence
Kepemilikan Manajerial Dan Komisaris Independen Sebagai Faktor Penentu Cost Of Equity Capital Pada Perusahaan Manufaktur Aneka Industri Di Indonesia Herman Wijaya; Dian Maulita; Dien Sefty Framita
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6889

Abstract

This study aims to analyze the influence of Managerial Ownership, Cost of Equity Capital. This study uses the objects of manufacturing companies in the Various Industries sub-sector on the Indonesia Stock Exchange for the 2017-2020 period. The data used is secondary data in the form of the company's annual financial report. The analytical tool used to test the hypothesis is IBM SPPS V26. The sampling method used in this study used a purposive sampling technique and obtained 38 companies with 152 sample data. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, t (partial) test. The results of the study conclude that: 1) Managerial ownership has a negative and significant effect on the Cost of Equity Capital, 2) Independent commissioners have a negative and significant effect on the Cost of Equity Capital,
Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak Burhanudin; Kodriyah
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6926

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI), Desain penelitian yang digunakan dalam penelitian ini adalah desain penelitian kausalitas yaitu digunakan untuk membuktikan hubungan antara sebab daan akibat dari beberapa variable. populasi yang digunakan dalam penelitian ini adalah data keuangan tahunan. Dalam penentuan sampel yang akan digunakan penelitian ini, peneliti menggunakan teknik non probability sampling. Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak. Leverage tidak berpengaruh signifikan terhadap Agresivitas. Profitabilitas dan Leverage secara simultan tidak berpengaruh signifikan terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham Abdul Malik; Iwan Setiawan
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.7373

Abstract

This research aims to determine the influence of EVA on Return shares, MVA against Return shares. and EVA, MVA jointly (simultaneous) against Return shares. Samples of this research as many as 7 companies manufacturing automotive subsectors listed on IDX period 2010-2018 obtained by purposive sampling method. Data analysis techniques use descriptive statistical analysis, test prerequisite analysis, and multiple linear regression analyses. The results showed: EVA had no effect and was insignificant to Return shares, the MVA had no effect and insignificant to Return shares and EVA, MVA, jointly (simultaneous) gave a positive and significant influence on Return stock.
Effektivitas Score Card Sebagai Alat Kendali Terhadap Pencapaian Target Penjualan Pada Distributor Consumer Goods Gugup Prihatma; Abdul Fatah
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i2.7510

Abstract

Products produced in production activities become a tool for the process of returning business capital, a number of costs that have been incurred, tax payment obligations and a number of profits obtained. Activities to realize these activities are by carrying out marketing and sales as a strategic step. Salespeople must strive for various ways to achieve sales targets. How to control and monitor the progress of achievements since the product was launched to the consumer segmentation of the product. The method that can be taken is by using the Balance Scorecard as a simple and easy tool to apply to various types of products being marketed, easy evaluation and quick decision making if this occurs. errors and inability to achieve targets. The balanced scorecard is a type of work results measurement method used by companies to improve executive performance so that companies, especially leaders, know more about the extent of movement and development that has been achieved. In this research, the variables used as research are Balance Scorecard, Work Tools and Sales Targets. From the research results, it was concluded that the effect of using scorecards and work tools on sales targets. The calculation results show a path coefficient value of 0.535 with a tstatistic value of 4.953. This value is greater than ttable (1.294), which means the hypothesis is accepted. Based on these results, it can be interpreted that Scorecards, Work Tools have a significant positive effect on Sales Targets at Each Consumer Goods Distributor.
Pengaruh Likuiditas Solvabilitas Dan Profitabilitas Terhadap Kinerja Keuangan Lulu Nailufaroh; Neneng Sri Suprihatin; Putri Fauziah Zahra
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i2.7516

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan profitabilitas terhadap kinerja keuangan perusahaan yang terdaftar oada indeks LQ 45 di BEI. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kiantitatif. Teknik pengumpulan data yang dilakukan melalui data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sebanyak 27 perusahaan. Analisis data menggunakan metode regresi linear berganda dengan alat bantu statistic SPSS 26. Berdasarkan hasil penelitian dapat disimpulkan bahwa likuiditas, solvabilitas dan profitabilitas tidak memiliki pengaruh terhadap kinerja keuangan. Kata Kunci : Likuiditas, Solvabilitas, Profitabilitas, dan Kinerja Keuangan
Pengaruh Digital Marketing, Influencer Marketing Dan Product Quality Terhadap Keputusan Pembelian Mobil Wuling Di Indonesia: Digital Marketing, Product Quality, Keputusan pembelian Baronah; Anggit Yoebrilianti; Nurhayani
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i2.7526

Abstract

Consumer behavior in Indonesia in making car purchase decisions is influenced by many factors some of which are digital Marketing, Influencer Marketing and Product Quality, this also includes the purchase of Wuling Motors brand cars. The method used is a quantitative approach that examines specific populations and samples. Data collection using research instruments and data analysis is quantitative / statistical. The purpose of this study is to test the hypothesis that has been set. Data processing using the help of the SPSS program. The result of the study is that Digital Marketing has a negative and significant influence on purchasing decisions. Digital Marketing, Influencer Marketing, Product Quality simply have an influence on purchasing decisions.
Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Di Koperasi Tenaga Kerja Bongkar Muat (KTBM) Pelabuhan Banten Kota Cilegon Suhartini Suhartini; Mery Ramadani; Ghoni Nur
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i2.7529

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kompetensi Kerja, dan Pengawasan Kerja terhadap Kinerja Karyawan di Koperasi Tenaga Kerja Bongkar Muat (KTKBM) Pelabuhan Banten Kota Cilegon. Penelitian ini menggunakan metode deskriptif pendekatan kuantitatif, adapun yang menjadi populasi dalam penelitian ini adalah karyawan Koperasi Tenaga Kerja Bongkar Muat (KTKBM) Pelabuhan Banten Kota Cilegon yang berjumlah 70 orang. Tekhnik sampling menggunakan tekhnik sampel jenuh yang merupakan semua anggota populasi digunakan sebagai sampel sehingga sampel yang digunakan dalam penelitian ini sebanyak 70 orang. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi kerja mempunyai pengaruh signifikan terhadap kinerja karyawan, hasil uji t menunjukan bahwa thitung 8,588 > 1,668 ttabel dan nilai signifikansinya sebesar 0,000 > 0,05. Pengawasan kerja mempunyai pengaruh signifikan terhadap kinerja karyawan, hasil uji t menunjukan bahwa thitung 3,236 > 1,668 ttabel dan nilai signifikansinya sebesar 0,002 > 0,05. Hasil uji f menunjukan bahwa fhitung 42,268 > 3,132 ftabel, dengan tingkat signifikansinya 0,000 < 0,05 dapat disimpulkan bahwa variabel kompetensi kerja dan pengawasan kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan di Koperasi Tenaga Kerja Bongkar Muat (KTKBM) Pelabuhan Banten Kota Cilegon.
Nilai Perusahaan Dan Faktor Yang Mempengaruhinya Kodriyah Muhaimin; Lutfyana Hanifah
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i2.7545

Abstract

This study aims to examine and analyze the significant effect of Tax Planning, Intellectual Capital and Independent Commissioners on Firm Value (Empirical Study on Banking Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period). This research uses purposive sampling method. The population in this study were 47 companies and obtained a sample of 35 companies with a total of 175 company data, after processing the data there were 87 data outliers. The total sample used in this study was 88 company data. The data analysis method used is multiple linear regression analysis and the data is processed using SPSS version 26. The results of this study indicate that 1) Tax Planning has a significant effect on Firm Value, 2) Intellectual Capital has no significant effect on Firm Value, 3) Commissioner Independent has a significant effect on firm value.

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