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Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
ISSN : -     EISSN : 28090071     DOI : -
Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) terbit pertama pada bulan November 2021, yang dikelola oleh Tim Insight Power dan LPPM STIKes SITI HAJAR. JAMED berisi tentang hasil penelitian atau review literatur dibidang yang terkait dengan akuntansi, manajemen dan ekonomi digital. JAMED bertujuan menjadi media untuk mempublikasikan isu-isu empiris yang berkaitan dengan studi akuntansi, manajemen, dan ekonomi digital. JAMED terbit 4 (kali) setahun yaitu bulan Februari, Mei, Agustus, dan November. Artikel karya ilmiah yang ada di dalam Jurnal ini telah ditinjau, dan direvisi. Penulis artikel bertanggung jawab atas apa yang dipublikasi. Redaksi mengundang para Peneliti, Dosen, Mahasiswa, Profesional dan Praktisi untuk mempublikasi karya ilmiah dibidang yang terkait dengan akuntansi, manajemen, dan ekonomi digital berupa hasil penelitian atau kajian pustaka yang belum pernah diterbitkan secara resmi. Journal of Accounting, Management and Digital Economy (JAMED) was first published in November 2021, which is managed by the Insight Power Team and LPPM STIKes SITI HAJAR. JAMED contains the results of research or literature reviews in fields related to accounting, management, and the digital economy. JAMED aims to be a medium for publishing empirical issues related to the study of accounting, management, and the digital economy. JAMED is published 4 (times) a year, namely in February, May, August, and November. The scientific articles in this journal have been reviewed and revised. The author of the article is responsible for what is published. The Editor invites Researchers, Lecturers, Students, Professionals, and Practitioners to publish scientific works in the fields related to accounting, management, and digital economy in the form of research results or literature reviews that have never been officially published.
Articles 9 Documents
Search results for , issue "Vol 2, No 3 (2022): JAMED - Agustus 2022" : 9 Documents clear
Analisis Pentingnya Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan untuk Optimalisasi Harga Jual Produk UMKM Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

MSME actors often only focus on how to make their business profitable and survive, not on how to optimize profits and business can develop. One way to obtain optimum profit is to set the optimum selling price as well, by calculating and determining the cost of production and cost of goods sold. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the higher education institutions that joins it, sees this as a necessity for MSME actors. Hopefully, that in the future MSME actors can compile simple financial reports, including the cost of production and the cost of goods sold, so that the selling price of the product can be optimal and the profit obtained is maximized.Keywords: MSMEs, Financial Report, Cost of Production, Cost of Goods Sold, Selling Price, Profit
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage Dan Perputaran Total Aset Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pitri Afriani; Liza Novietta; Azwansyah Habibie
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This research was conducted with the aim of knowing the effect of working capital turnover, liquidity, leverage and total asset turnover on profitability with firm size as the moderating variable. This type of research is quantitative research with a causal approach. The population used in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and there are 13 companies that are taken so that a total sample of 65. The sampling technique uses the purposive sampling method. The analysis method of this research uses multiple linear regression and Moderated Regression Analysis. The results show that liquidity and leverage have a significant effect on profitability, while working capital turnover and total asset turnover have no significant effect on profitability, and firm size can moderate the relationship between liquidity and profitability. Company size does not moderate the relationship between working capital turnover, leverage and total asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016-2022.Keywords: Working Capital Turnover, Liquidity, Leverage, Total Asset Turnover, Company Size, and Profitability
Pengaruh Customer Relationship Marketing Dan Konten Marketing Terhadap Minat Beli Konsumen Mayurina Dwita
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The problem in this research is to examine the influence of customer relationship marketing on consumer buying interest, the effect of marketing content on consumer buying interest and the influence of customer relationship marketing and marketing content on consumer buying interest at PT. Yumeida Utama Medan. The research method used is the associative method. Associative research is research that aims to determine the relationship between two or more variables. In this study using as many as 88 respondents. The results of the study using the t-test (partial) t-count customer relationship marketing (X1) obtained 2.055 > t-table = 1.66298. These results concluded that the variable customer relationship marketing partially has a positive and significant influence on consumer buying interest at PT. Yumeida UtamaMedan. The results of the study using the t-test (partial) t-count marketing content (X2) obtained with a value of 2.834 > t-table = 1.66298, namely the marketing content variable partially has a positive and significant influence on consumer buying interest at PT. Yumeida UtamaMedan. The results of the study using the F-test, the F-count value of customer relationship marketing (X1) and content marketing (X2) was obtained at 4.687 > F-table = 3.10, then customer relationship marketing (X1) and content marketing (X2) together (simultaneously) have a positive and significant influence on consumer buying interest at PT. Yumeida Utama Medan. Keywords: customer relation marketing, content marketing, consumers, associative method
Pemetaan Publikasi Mengenai Corporate Performance di Negara-negara Asean Fauzan Fauzan; Adi Susilo Jahja
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This study aims to investigate the trend of documents related to “corporate performance” based on data obtained from the Scopus bibliographic database. The intellectual structure of research on corporate performance and its development was identified from 1987 to 2021. Data taken from the Scopus database on Thursday, November 26, 2020, at 7.34 WIB, obtained 27,913 documents related to corporate performance. However, after sorting by type of document (article), type of source (journal), country (ASEAN countries), 2,280 documents were obtained for analysis. The applications used are VOSviewer and Harzing's Publish or Perish. This article reports on document types and sources, research productivity, language used in publications, subject areas, titles of most active sources, distribution of publications by country, most active institutions, authorship, keywords, abstract titles and analysis, and citation analysis. The results show that there is an increase in the rate of growth of the literature on corporate performance from 1987 to 2021. A sharp increase occurred in 2013 to 2020. Research on corporate performance involving the collaboration of various authors has been published in various languages, written by 317 authors from 286 institutions in 10 ASEAN countries.Keywords: Bibliometric analysis, VOSviewer, corporate performance, ASEAN.
Analisis Pengaruh Rekrutmen dan Pelatihan Kerja Dalam Meningkatkan Kompetensi Karyawan di PT. Bersih Harum Sehat Produsen Homecare Brand Nucclean di Indonesia Rosmawati Agustini
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

capital and assets that are important in the company to support the running of a company. The company organization will not run and grow well, without the support of reliable and competent human resources. In today's competition in the economic field, every company strives and is required to obtain the right and competent human resources in order to encourage the success of their business so that they are able to compete with other companies. Management of human resources should receive more attention by the company so that the organization is able to achieve the vision, mission and goals of the company effectively. PT.Bersih Harum Sehat is an organization that produces Homecare Brand Nuclean in Indonesia. In this study aims to analyze how the influence of recruitment and job training in improving the competence of employees at PT. Bersih Harum Sehat as a manufacturer of Homecare Brand Nucclean in Indonesia. The results of the study indicate that the recruitment variable (X1) tcount > ttable and the job training variable (X2) tcount > ttable. Based on the test criteria if tcount > ttable, then H0 is rejected and Ha is accepted, which means that recruitment (X1), and job training (X2) affect employee competence (Y), where the variable Recruitment (X1), and Job Training (X2) provides positive and significant influence on employee competence (Y). Keywords: Recruitment, Job Training and Competence
Pengaruh Tunjangan Kinerja Dan Jaminan Sosial Terhadap Kinerja Pegawai Pada Dinas Sumber Daya Air, Cipta Karya Dan Tata Ruang Provinsi Sumatera Utara Erni Yusnita Sari; Indra Utama
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This study aims to determine: (1) The effect of performance allowances on employee performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province. (2) The effect of social security on employee performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province. (3) The effect of performance allowances and social security on employee performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province.This type of research is descriptive quantitative research. The population in this study was 60 employees. Samples were managed using saturated sampling, namely taking the entire population to be used as samples so that the sample in this study was 60 respondents. Data collection techniques use the method of observation, interviews, and questionnaires. The data analysis technique in this research is Multiple Linear Regression.Based on the results of this study are as follows: (1) Performance allowances have a positive and significant effect on employee performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province as indicated by the value of tcount (2.161) > ttable (1.672). (2) Social security has a positive and significant effect on the performance of employees at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province as indicated by the value of tcount (2.103) > t table (1.672). (3) Performance allowances and social security simultaneously affect the performance of employees at the Department of Water Resources, Creation and Spatial Planning of North Sumatra Province as indicated by the value of Fcount > Ftable (6.448 > 3.16). Keywords: Allowance, Performance, Social. Security, Employee
Pengaruh Total Quality Management Dan Reputasi Perusahaan Terhadap Produktivitas Karyawan PT. Mark Dynamics Indonesia Tbk. Tanjung Morawa Siska Handayani; Indra Utama
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The title of this research is “The Influence of Total Quality Management and Company Reputation on Employee Productivity of PT. Mark Dynamics Indonesia Tbk". The purpose of this study was to determine whether there is an effect of Total Quality Management and Company Reputation on the Employee Productivity of PT. Mark Dynamics Indonesia Tbk". The data used in this study is primary data with the research instrument in the form of a questionnaire. The population used is 500 employees of PT. Mark Dynamics Indonesia Tbk, using random sampling of as many as 84 respondents. The method used in this research is the descriptive quantitative method. The data analysis technique uses multiple linear regression analysis with regression equations Y = 1.582 + 0,1324X1 + 0,373X2  + e. Partial test results (t) obtained are 22,475 for Total Quality Management and 11,889 for Company Reputation. While the results of the simultaneous F test obtained are 1485,545. And the results obtained in this study showed an R2 value of 97.3%, so it can be concluded that Total Quality Management and Company Reputation have a positive and significant effect on the Employee Productivity of PT. Mark Dynamics Indonesia Tbk and the remaining 2.7% are influenced by other factors.Keywords: Total Quality Management, Company Reputation, And Employee Productivity
PENGARUH DESAIN PRODUK T-SHIRT FORGOTTEN BAND DI REMAINS STORE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN Ajeng Maulidari; Muhammad Irsyad Raspati; Sri Maria Ulfha
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The purpose of this research is to identify the influence of product design for Forgotten Band t-shirt to the consumer’s buying descision. The method used in this research is quantitative method. Data analysis conducted using simple correlation test and simple regression test. Research result indicates r = 0.86, which means there is very strong correlation between product design with the consumer’s buying decision. Coefficient of Determinants is 75.3%, which indicates that there is 75.3% contribution of product design to buying decision, and the other 24.3% is unknown. Regression formula is Y=0.293+0.621X, which means in every one point change in produt design, there will be 0.293 increase in buying decision. Based on the result in this research, conclusion is made that the product design of Forgotten Band t-shirt has significant influence in the customer’s buying decision,Keywords: Product, Product Design, Consumer, Buying, Buying Decision
PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PELAKSANAAN SISTEM PENGENDALIAN INTERN PADA PP. BPR TUTUR GANDA PAMANUKAN SUBANG Hari Satia Nugraha
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The purpose of this study is to test empirically whether internal audit which consists of Independence, Professional Expertise, Scope of Work, Implementation of Audit Work, Management of the Internal audit section, influences the partial and simultaneous on the effectiveness of the implementation of the internal control structure. This research was conducted at PT. BPR DOUBLE SPEECH Pamanukan Subang in Subang, West Java Province. Data was collected by distributing questionnaires to the heads of the respective Internal Control Units, and the heads of the Ministry of Finance. The method used in this research is to use a quantitative descriptive analysis method. To test the hypothesis used multiple linear regression analysis model, the test used by SPSS 17.0. The results of the study show that independence affects the effectiveness of the internal control structure implementation. Professional expertise affects the effectiveness of the implementation of the internal control structure. The scope of work affects the effectiveness of the implementation of the internal control structure. Implementation of audit work affects the effectiveness of the implementation of the internal control structure. Management of the internal audit section affects the effectiveness of the implementation of the internal control structure. Independence, professional expertise, scope of work, implementation of audit work, and management of the internal audit department simultaneously affect the effectiveness of the implementation of the internal control structure. Keyword: Audit, Effectiveness, Simultaneous

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