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T Heru Nurgiansah
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Journal of Management Accounting 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 85 Documents
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Internal Control System Analysis of Merchandise Inventory Process at PT. Midi Utama Indonesia Tbk Manado Branch Tuerah, Raykes Hinrich; Toweula, Alpindos; Korompis, Sintia N; Sahibondang, Gloria Treisya
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.345

Abstract

Inventory is very important in supporting the operational activities of trading companies. Internal control aims to protect company assets that are vulnerable to damage, fraud and theft. This research was conducted at PT Midi Utama Indonesia Tbk Manado branch. The purpose of this study is to determine the application of internal control over merchandise inventory and whether the internal control over merchandise inventory has been running effectively and efficiently. The research method used in this research is descriptive qualitative which is described in the form of internal control system data in which there are types of inventory, purchasing procedures and merchandise expenditure. The results of the research show that internal control over merchandise inventory as a whole has been going well. This is indicated by the existence of an organizational structure that clearly separates the functions and responsibilities of inventory management, as well as a well-implemented authority system and procedure for recording inventory transactions. Recommendations for the organizational structure so that the company can maintain the separation of duties and responsibilities of each of its parts. And to prevent errors in recording goods, those in an overshit position must make notes to the personnel who will replace them, then conduct training and improve strict supervision and good control, so that employees can understand and apply what has become the provisions of the company.
The Effect of Promotions and Pricing on the Decision to Stay at Mori Hotels in Kuala Simpang Ria, Chainar Elli; Marbun, Sondang Ni Bulan; Purba, Alimin; Fauzan K, Khairil; Afnina, Afnina
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.383

Abstract

This research was conducted to determine the effect of promotion and pricing on the decision to stay at the Mori Hotel in Kuala Simpang. The sampling technique used was purposive sampling, namely selecting the sample to be the respondent was everyone who was found and stayed at the Mori Kuala Simpang Hotel, aged 21 years and over because they were considered to have been able to make rational decisions and be able to represent all visitors. The distribution of the questionnaire started from 15 to 30 June 2022 with a total of 52 people. The results showed that the factor that dominates the decision to stay at the Mori Hotel in Kuala Simpang is the promotion factor 0.396. This is indicated by the regression value being greater than the pricing factor -0.052. Obtained a value of 25.1%, the decision to stay is influenced by promotions and pricing. The remaining 74.9% is influenced by other factors not recorded in this study. Other factors are thought to be competitors' price factors, demographics, changes in buying habits, tastes and so on.
Effect of Debt to Equity Ratio and Efficiency on Return on Equity in Defense Sector Companies Buhroni, Akhmad Firmansyah; Yulivan, Ivan; Prakoso, Lukman Yudho
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.368

Abstract

Indonesia is a country that has so many islands, that's why Indonesia is often called a maritime country. In the Law of the Republic of Indonesia No. 16 of 2012 concerning the Defense Industry it is given to companies in the defense industry immediately, but rather a set of regulations, terms and conditions that must first be fulfilled by companies in the Defense Industry. The success of a company can be seen from the level of ROE or (Return On Equity). However, the Defense Sector Company's net profit from 2011-2020 is still relatively small. This study uses a quantitative approach. The samples used in this study were 3 companies including PT Dirgantara Indonesia, PT PAL Indonesia and PT Pindad with a period of 10 years. The results of this study indicate that DER has a negative effect on ROE, efficiency has a positive effect on ROE, and the magnitude of the influence of Debt To Equity Ratio (DER) and Efficiency on Return On Equity in defense sector companies is 66.3% and the remaining 33.7% is explained by the variable others that were not examined in this study.
Response of Indonesia's Foreign Exchange Reserves as a Result of Changes in Exports, Imports, Rupiah/USD Exchange Rate, and External Debt for the First Quarter of 2008-Fourth Quarter of 2021 Yohan, Yohan; Sir, Samuel Yulius; Cicilia, Vera Sri Endah
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.128

Abstract

Foreign exchange reserves are an important indicator for a country in conducting international trade, as well as a benchmark against the strong weak economic fundamentals of a country. This study aims to: 1) Analyze the response of changes in Indonesia's foreign exchange reserves simultaneously as a result of changes in exports, imports, Rupiah/U$D exchange rates, and external debt for the first quarter of 2008 - fourth quarter of 2021, 2) Analyze the response of changes in Indonesia's foreign exchange reserves individually as a result of changes in exports, imports, Rupiah/U$D exchange rates, and external debt for the first quarter of 2008-fourth quarter of 2021. The methods used are autoregressive conditional heteroscedasticity (ARCH) and generalized autoregressive conditional heteroscedasticity (GARCH). The results of the study based on estimates with the GARCH model (1.1) show that together the variables of exports, imports, rupiah exchange rates, and foreign debt have a significant effect on reserves Indonesian foreign exchange. The results of the estimation with the GARCH model (1.1) can be concluded that the export variable has a positive and significant effect on Indonesia's foreign exchange reserves. Import variables have a negative and significant effect on Indonesia's foreign exchange reserves. The rupiah exchange rate variable has a negative and significant effect on Indonesia's foreign exchange reserves, and the external debt variable has a positive and significant effect on the reserve variable. This research is still limited to the variables that are used as the basis for the research model, therefore it is necessary to consider information from the variable measurement of the number of Indonesian workers working abroad at various income levels, so that it can be known the role of Indonesian workers working abroad in increasing foreign exchange reserves.
Analysis of the Implementation of the Du Pont System on Financial Statements as a Tool for Measuring the Financial Performance of PT Bank Muamalat Mas'amah, Siti; Sihabudin, Sihabudin; Fuji, Robby
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.359

Abstract

In analyzing the financial performance of a bank or a company, you can use the two-point system method. The du point system is a chart designed to show the return on assets obtained by multiplying the profit margin by the total asset turnover. The purpose of this study is to find out the description of the financial performance of PT Bank Muamalat Kalimalang Karawang Period 2019-2021 using the two-point system method, PT Bank Muamalat Kalimalang Karawang is one of the branches of PT Bank Muamalat in Indonesia as a pioneer of Islamic banking in Indonesia. This research was conducted with quantitative methods. The object of this research is the audited financial statements of PT Bank Muamalat Kalimalang Karawang from 2019 to 2021. Data collection was carried out using the documentation method. The results of the analysis can be concluded that Net Profit Margin (NPM), Asset Turnover (ATO), Return On Assets (ROA), and Return On Equity (ROE), experience fluctuating positions or are in a state of flux whether there is an increase or decrease. The results of this study suggest that companies should be able to maximize the use of assets and minimize expenses so that companies can be consistent in measuring financial performance at PT Bank Muamalat Kalimalang Karawang.
The Influence of SOP and Training on Work Productivity with Supervision as a Moderating Variable Putra, Wahyudi; Nuryanti, Nuryanti; Novrianti, Dian Puspita
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.956

Abstract

This research was conducted at Perum Jamkrindo Pekanbaru Branch. The purpose of this study was to find out whether Standard Operating Procedures (SOP) and Training affect Work Productivity and whether Supervision is able to moderate the relationship between Standard Operating Procedures (SOP) and Training on Work Productivity at Perum Jamkrindo Pekanbaru Branch. The population in this study were all employees of Perum Jamkrindo Pekanbaru Branch, totaling 42 people. The sampling method used total sampling, namely as many as 42 respondents. The results of this study are (1) There is a significant influence between Standard Operating Procedures (SOP) on Productivity, (2) There is a significant effect between Training on Productivity, (3) Supervision is able to moderate the relationship between Standard Operating Procedures (SOP) on Productivity, (4) ) Supervision is not a moderating variable in the relationship between training and work productivity.
Implementation of Transformational Management on Lecturer Performance and Motivation at the Indonesian Institute of Business and Computers Raja, Edward A. Lbn.; Rosli, Rozaini Binti; Sitanggang, Eva Rianty
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.931

Abstract

The implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers really needs to be done by a leader in an institution or organization. Research on the implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers has been carried out. This research is an empirical study at the Indonesian Institute of Business and Computers. The purpose of this research is to see the implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers. From the research results, the role of transformational management becomes very important in the success of an organization for the performance of its subordinates. This research is a descriptive study with a sample of 62 permanent lecturers regarding the performance and motivation of lecturers at the Indonesian Institute of Business and Computers. The technique used in carrying out this research was distributing questionnaires to all respondents to be filled out and collected. From the results of the tabulation of research data on the indicators of lecturer motivation, it was obtained by 85.00% and for the performance indicators, it was obtained by 86.67%. From the results of the study it was concluded that the implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers was very good.
The Effect of Promotion and Store Atmosphere on Purchasing Decisions Nurika, Intan; Junaida, Erni; Bulan, T. Putri Lindung
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.790

Abstract

This study aims to determine the effect of promotion and store atmosphere on purchasing decisions at Toko Mas Indah, Langsa City. A sample of 96 respondents. The analytical method uses multiple linear regression, t test, F test and coefficient of determination test. The results of the t test state that promotional factors have a significant influence on purchasing decisions and store atmosphere has a significant influence on purchasing decisions. The results of the F test show that promotions and store atmosphere have a significant effect on purchasing decisions. The results of the coefficient of determination test (adjusted R2) obtained a value of 0.737 or 73.7%, this means that promotional variables, store atmosphere and service quality influence purchasing decisions. While the remaining 26.3% is influenced by other variables not examined in this study.
The Effect of Brand Image, Packaging, Location, and Service Quality on Customer Satisfaction in Raihan Bakery and Cake Shop Products Hou, Amin
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.678

Abstract

The research aims to determine the effect of brand, packaging, location, and service quality on customer satisfaction in bakery and cake shop products. This type of research is quantitative research, the population in this study is a sample of 100 people. Data analysis techniques in this study used multiple regression data analysis and hypothesis testing. The results of this study are Brand Image, packaging has a positive and significant effect on customer satisfaction in Raihan bakery cake and Shop, location has a positive and significant effect on customer satisfaction in Raihan bakery cake and Shop, service quality has a positive and significant effect on customer satisfaction in Raihan bakery cake and shop, and packaging, location and service quality have a positive and significant effect on customer satisfaction in Raihan bakery cake and shop
The Influence of Leverage, Total Asset Turnover, Liquidity, and Company Size on Company Financial Performance in Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange 2018-2021 Andy, Andy; Pratama, Ayang; Lubis, Yeti Meliany
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.764

Abstract

This study examined the effect of leverage, total asset turnover, liquidity, and company size on company financial performance in consumer industry sector companies listed on the Indonesia Stock Exchange in 2018-2021. The analytical method used in this research is multiple linear regression with SPSS. Observations of this study using purposive sampling and obtained a sample of 34 companies by testing the classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination. The conclusions from the results of this study indicate that partial leverage, total asset turnover, and liquidity significantly affect the Company's financial performance. In contrast, company size does not significantly affect the Company's economic performance. Simultaneously the four factors, namely leverage, total asset turnover, liquidity, and company size, greatly influence the Company's financial performance.

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