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T Heru Nurgiansah
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Journal of Accounting Management Business and International Research
Published by CV. Rayyan Dwi Bharata
ISSN : 29648033     EISSN : 29640954     DOI : https://doi.org/10.57235
Core Subject : Economy,
Economics, Econometrics & Finance
JAMBU AIR: Journal of Accounting Management Business and International Research is receives rigorous research articles that have not been offered for publication elsewhere. JAMBU: Journal of Accounting Management and Business on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JAMBU AIR: Journal of Accounting Management Business and International Research accepts articles from Indonesia authors and other countries. JAMBU AIR: Journal of Accounting Management Business and International Research covered various research approaches, namely: quantitative, qualitative and mixed methods. JAMBU AIR: Journal of Accounting Management Business and International Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Management Accounting; Financial Accounting; Public Sector Accounting; Sharia Accounting; Accounting Information Technology; Auditing; Professional Ethics; Capital Market; Corporate Governance; Finance Management; Taxation; Banking; Cooperative and SMEs; Cooperative and SMEs Accounting; Management; Economic.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 3, No 1 (2024): April 2024" : 10 Documents clear
The Influence of Viral Marketing and Endorsers on Brand Awareness and Purchasing Decisions for Street Boba Pekanbaru Products Rahmadani, Novi; Wijayanto, Gatot; Wasnury, Rendra
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1585

Abstract

This study aims to determine and analyze the influence of Viral Marketing and endorsements on purchasing decisions with Brand Awareness as an moderatingvariable on Street Boba Pekanbaru. The approach used in this research is quantitative using the SEM-PLS model and SmartPls 4.0 software as tools for this research. Data ware obtained through distributing questionnaires to 385 respondents. The results of this research reveal that: (1) there is a positive and significant influence of Viral Marketing on purchasing decisions at Street Boba Pekanbaru, (2) there is a positive and significant influence of Endorser s on purchasing decisions at Street Boba Pekanbaru, (3) there is a positive and significant influence of Viral Marketing on Brand Awareness on Street Boba Pekanbaru, (4) there is a positive and significant influence of Endorser s on Brand Awareness on Street Boba Pekanbaru, (5) there is a positive and significant influence of Brand Awareness on purchasing decisions on Street Boba Pekanbaru. (6) there is a positive and significant influence of Viral Marketing on purchasing decisions with Brand Awareness as an moderatingvariable on Street Boba Pekanbaru, (7) there is a positive and significant influence of Endorser s on purchasing decisions with Brand Awareness as an moderatingvariable on Street Boba Pekanbaru.
The Influence of Supervision, Work Discipline and Occupational Safety & Health (K3) on Employee Productivity at PT. Tasma Puja, Kampar Regency Hidayatullah, Muhammad Ridho; Garnasih, Raden Lestari; Rifqi, Ahmad
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1292

Abstract

This research was conducted at PT.Tasma puja, Kampar Regency. The purpose of this study was to determine the effect of supervision, work discipline and occupational health safety (K3) on employee productivity at PT Tasma Puja, Kampar Regency, both partially and simultaneously. The types of data used in this study consisted of primary data and secondary data with a total of 126 people and a sample of 51 respondents. Sampling was carried out using the census method. The analysis used in this study was Multiple Linear Regression Analysis using SPSS version 25. The results showed that partially the (t) test found that the variables of Supervision, Work Discipline and Occupational Health Safety (K3) had a positive and significant effect on Employee Work Productivity at PT. Tasma Puja, Kampar Regency. Simultaneously test (F) it is known that the variables of supervision, Work Discipline and Occupational Health Safety (K3) together have a positive and significant effect on Employee Work Productivity at PT.Tasma Puja Kampar Regency. Meanwhile, based on the results of the calculation of the Determination Coefficient, the R Square value is 0.770, which means that the effect of Work Discipline and Health Safety (K3) on Employee Productivity is 77%. While the remaining 23% is influenced by other variables not included in this study.
The Influence of Consumer Motivation and Attitudes on Xpander Car Purchasing Decisions Wildan, M Ichwan; Afnina, Afnina
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1854

Abstract

This research wants to know the influence of consumer motivation and attitudes on the decision to purchase an Xpander car in Langsa, Aceh Province. This research uses a quantitative descriptive research design. The sampling technique was accidental sampling, totaling 53 respondents who the researchers met by chance at the Langsa City shopping center. The analysis tool uses multiple linear regression. The research results show that consumer motivation is high, consumer attitudes are positive, and purchasing decisions are in accordance with high consideration by consumers. The findings stated that there was an influence of consumer motivation on purchasing decisions of 0.841, while the influence of consumer attitudes was 0.563. There was an influence of consumer motivation and consumer attitudes on purchasing decisions of 53.90%. Based on the research results, it can be seen that the factor that dominates purchasing decisions is consumer motivation because the regression value is 0.841 which is greater than consumer attitude which is only 0.056. The findings in this research show that it is true that consumer motivation and attitudes influence purchasing decisions. It is recommended that Xpander car manufacturers continue to strive to increase motivation so that consumer attitudes towards purchasing decisions improve.
The Influence of Health Awareness and Product Knowledge on Intention to Purchase Lemonilo Instant Noodle Products Mediated by Attitude in Pekanbaru City Deni, Normala; Wijayanto, Gatot; Nursanti, Aida
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1323

Abstract

This research aims to determine the influence of health awareness and product knowledge on intention to buy Lemonilo Instant Noodle products, which is mediated by attitudes in Pekanbaru City. The research was conducted on the people of Pekanbaru City who know and understand the Lemonilo Instant Noodle product by distributing questionnaires to 140 respondents as a sample. The sampling technique used in this research is non-probability sampling with Purposive Sampling technique. The data analysis technique uses the Structural Equation Modeling (SEM) method with Partial Least Squares (PLS) using Smart-PLS Software version 3.2.9. The research results show that health awareness and product knowledge have a significant effect on attitudes towards Lemonilo Instant Noodle products in Pekanbaru City. Health awareness, product knowledge and attitudes have a significant influence on interest in purchasing Lemonilo Instant Noodle products in Pekanbaru City. Health awareness and product knowledge have a significant effect on intention to buy Lemonilo Instant Noodle products, which is mediated by attitude in Pekanbaru City.
Analysis of Factors that Influence Job Satisfaction on Employee Performance Pahlevi, Mohd Reza; Afnina, Afnina
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1946

Abstract

The aim of the research is to find out whether job satisfaction factors such as remuneration, workload, and leadership attitudes influence employee performance simultaneously and partially. The type of research is quantitative by distributing questionnaires to all employees using saturated sampling, totaling 40 people. Data were processed using the t test, F test, and multiple linear regression. It was found that the most dominant factor influencing employee performance was remuneration, characterized by a regression value of 0.592, followed by leadership attitude 0.405, while workload was 0.322. The influence of the three job satisfaction factors is 50.8% and the remaining 49.2% of performance is influenced by other job satisfaction factors which were not studied. It is recommended that companies monitor employee absenteeism levels, workforce turnover, work morale and employee complaints so that companies will get employees who have high job satisfaction and performance. The findings in this research can complement existing theories and can be a reference for BSI KC Langsa 2 in its efforts to improve employee performance.
Analysis of Factors that Influence Interest in Using the SI APIK Application (Study of MSMEs in Mataram City) Jurati, Jurati; Effendy, Lukman; Nurabiah, Nurabiah
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1438

Abstract

This research aims to analyze the factors in the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model that influence interest in using the SI APIK application. This type of research is associative research using a quantitative approach. The data source in this research is primary data by distributing questionnaires to owners, financial staff, marketing staff and cashiers at MSMEs. The research sample was MSMEs in Mataram City which were assisted by BI NTB with a total of 41 respondents. The data analysis procedure in this research uses the SmartPLS software application version 4.0. The results of this research show that the variables performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit do not affect behavioral intention SI APIK application. The implication of this research is that Bank Indonesia as the maker of the SI APIK application should assist each MSMEs one by one in implementing the SI APIK application. The purpose of mentoring in this context is to directly assist and guide MSMEs in using the SI APIK application.
Analysis of Android Smartphone Usage Preferences compared to iOS Aritonang, Romaito; Sugara, Igk Adhi; Pane, Sanusi Gazali
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.2106

Abstract

The development of technology and information is increasingly rapid, the need for access to information regarding technology is also increasingly becoming a basic need for everyone. Internet technology and electronic devices cannot be separated from the rapid development of the times. Smartphone is a tool that provides many applications so that users can develop their knowledge about anything, if they maximize the function of the features and applications in the smartphone. One of them is the operating system. The operating system is the main software that carries out management control over hardware directly. As well as management and controlling other software so that the other software can work. So that a software operating system can work. So a mobile operating system will be responsible for operating the various functions and features available on mobile devices and the widely used operating systems are Android and iOS. The aim of this research is to analyze the differences in smartphone brand preferences in relation to the Android and iOS operating systems, by analyzing the relationship between smartphone features and the choice of smartphone brands based on Android OS and iPhone OS, and the influence between the features offered by the operating system currently used. This is by a smartphone brand with an interest in replacing smartphone devices.
Strategies to Improve the Quality for Graduates of State Islamic Higher Education in Aceh Ulya, Zikriatul; FW Pospos, Ade Fadillah
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1148

Abstract

This study aims to analyze the impact of strategic planning, the implementation strategy, the evaluation strategy, and  to improve the quality for graduates of Islamic State Higher Education in Aceh. The type of data used is the primary data by distributing questionnaires to the Chairperson of the faculty of Economics and Islamic Business of the State Islamic higher education in Aceh, where the analysis tool used was  multiple linear regression. The results showed that partially the variety of strategic planning, implementation strategy, and evaluation strategy  had a positive impact on improving the quality of graduates. This study concludes that the strategic planning made is still imperfect. The chairperson of the study program must be able to analyze what will be happening in the future, as well as prepare solutions to deal with unwanted situations. Therefore,  the planning that has been done will always be able to operate  as intended
The Impact of Organizational Culture, Business Management, and Motivation on the Performance of MSMEs in the Culinary Sector in Pekanbaru City During the Covid-19 Period Harahap, Kurniati; Machasin, Machasin; Fitri, Kurniawaty
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1568

Abstract

The reason for this study is to find out how business the board, hierarchical culture, and inspiration impacted the exhibition of Miniature, Little, and Medium-Sized Endeavors (MSME) in Pekanbaru City's culinary area during the Coronavirus flare-up. The population of this study is made up of 209 Micro, Small, and Medium-Sized Businesses located in the city of Pekanbaru.68 These Micro, Small, and Medium-Sized Businesses were chosen as the sample for this study by applying the Slovin formula. Primary data were gathered through the use of a questionnaire to support the findings of the study. The analytical methods used are descriptive analysis, multiple linear regression analysis, and the classical assumption test. We tested the hypothesis and evaluated the instrument's quality by employing the F test (simultaneous test), the t test (partial test), and the analysis of the coefficient of determination (R Square) in SPSS (Statistical Program Society Science) version 25 for Windows. The results showed that the business management variable had a positive and significant impact on the performance of Micro, Small, and Medium-Sized Businesses, that the organizational culture variable had a positive and significant impact on the performance of Micro, Small, and Medium-Sized Businesses, that the motivation variable had a positive and significant impact on the performance of Micro, Small, and Medium-Sized Businesses, and that the business management variables, organizational culture, and motivation had a positive and significant impact simultaneously on the performance of Micro, Small, and Medium Businesses that are Micro, Small, and Medium-Sized Enterprises (MSMEs) must acquire business capital by acquiring additional partners in order to expand.
Preparing Financial Reports Using Microsoft Excel Based on SAK EMKM (Case Study of Various Kiosk Umkm) in Manado Tuerah, Raykes Hinrich; Maradesa, Christony; Kesek, Meike Negawati; Ruhiyat, Ruhiyat
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1149

Abstract

Kios Aneka's business has only been running for 2 years now. Kios Aneka has 2 types of business, namely the gas trading business and the advertising agency business. According to an interview with the kiosk owner, currently the business is running well but not too significantly, he added that currently additional business capital is needed by borrowing capital from banks or other sources. However, the current obstacle is regarding information in submitting financial report documents for administration to the bank or other partners in lending capital. The type of research used in this research is qualitative research. Based on the results of processed financial reports based on SAK EMKM using Microsoft Excel, this report summarizes all income and expenses for one period, including the cumulative impact of income, profits, expenses and losses on Kios Aneka MSMEs. The balance sheet is an accounting report that summarize Kios Aneka's assets (current, long-term and intangible assets). On the liabilities side, there are liabilities (debts, bills and bank loans) and equity (share capital and profits). Notes to financial statements (CALK) are notes or additional information added to the end of a financial report. Based on the results of research conducted at Kios Aneka, it can be concluded that the owner of Kios Aneka does not prepare financial reports based on accounting standards for micro, small and medium enterprises (SAK EMKM), because entrepreneurs do not have knowledge of accounting and accounting standards for micro, small and medium enterprises (SAK EMKM).

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