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"Jurnal Akuntansi, Manajemen dan Ekonomi Digital" Sekolah Tinggi Ilmu Kesehatan Siti Hajar Jl.Letjend. Djamin Ginting No.02 Padang Bulan , Medan, Sumatera Utara 20155
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Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Published by Sekolah Tinggi Ilmu Kesehatan Siti Hajar Medan
ISSN : -     EISSN : 28090071     DOI : -
Core Subject : Economy, Science, Education, Engineering,
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 2, No 4 (2022): JAMED - November 2022" : 6 Documents clear
Pengaruh Moralitas Individu, Pengendalian Internal Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Perangkat Daerah Kota Binjai) Nadia Zariska; Reza Hanafi Lubis
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The delay in the completion of the financial statements is that there is inadequate asset management, the distribution of BLT funds is not right on target, and the performance of BUMD is still a lot less healthy, especially in Binjai. The purpose of this study was to examine and analyze the effect of individual morality on the tendency of accounting fraud, internal control on the tendency of accounting fraud, information asymmetry on the tendency of accounting fraud and the influence of individual morality, internal control, and information asymmetry on the tendency of accounting fraud. work that will be carried out during the research, so it is expected to provide an overview and which direction will be carried out in carrying out the research. Accounting fraud is the lower the individual's morality, the higher the tendency of accounting fraud. Differences of opinion between superiors and subordinates will able to influence subordinates in making decisions. implementation or basis for fulfilling several safeguards from internal control. The government of Binjai city including SKPD in its environment must improve internal control, to minimize the potential for accounting fraud, effective internal control is needed, both for supervision.Keywords: Individual Morality, Internal Control, Information Asymmetry, Accounting Fraud Tendency
Pengaruh Kualitas Informasi Dan Sistem Layanan Terhadap Minat Beli Ulang Pengguna E-Commerce Situs Lazada.Com Pada Masyarakat Desa Limau Manis Kecamatan Tanjung Morawa Kab. Deli Serdang Evi Syahputri; Indra Utama
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The purpose of this research is to find out and see the influence of the quality of information, systems and services on the interest of repurchasing e-commerce users of Lazada.com site in the community of Limau Manis Village, Tanjung Morawa District, Kab. Deli Serdang Research design is a framework or details of work procedures that will be carried out at the time of research, so it is hoped that it can provide an overview and direction in which to carry out the research, as well as provide an illustration if the research has been completed or the research is completed. The design of this study uses a quantitative approach, aiming to determine the relationship between two or more variables. The t-value for the Information Quality variable (X1) is 5.090 when compared to the t-table value of 1.666. Then the t-count obtained is greater than the t-table value or 5.090 1.666, the t-count value for the Service System variable (X2) is 7,454 when compared to the t-table value of 1,666, it is concluded that the independent variables X1, and X2 simultaneously have a positive and significant to the dependent variable Y. Limau Manis Village must pay attention to the quality of information and service systems. It is hoped that Limau Manis Village can maintain and improve the quality of information and service systems, because from the above discussion the quality of information and service systems has a significant influence on buying interest. For further researchers, if you want to do research related to the quality of information and service systems, it is expected to add other factors that can affect the intention to repurchase e-commerce users on the Lazada.com site.Keywords: Information Quality, Service System and Purchase Interest
Persepsi Mahasiswa Akuntansi Terhadap Etika Pendidik Dengan Kecerdasan Spiritual Sebagai Variabel Intervening (Studi Kasus Pada Universitas Sumatera Utara, Universitasnegeri Medan, Universitas Harapan Medan Dan Universitas Medan Area) Ayunda Primadani
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The purpose of this study was to examine the effect of student perceptions on the ethics of educators with spiritual intelligence as an intervening variable. The population in this study were students of the Faculty of Economics majoring in accounting from state universities and private universities in the city of Medan. USU State Universities and UNIMED are currently in the process of Private Universities UNHar and UMA. The sampling technique used probability sampling techniques: simple random sampling, the calculation of the sample size used the Slovin formula with a total population of 370 students and a total sample of 79 respondents was obtained.The data testing technique used Pearson's Correlation Product Moment technique for validity testing, Cronbach's Alpha method for reliability testing, and the One-Sample Kolmogorov-Smirnov Test for normality testing. The hypothesis testing technique uses the Path Analysis test which is carried out with the help of the SPSS for Windows release 26.00 program.The dependent variable (Y) of this study is the ethics of educators. The independent variable (X) student perceptions and for the intervening variable (Z) is spiritual intelligence. This research method is a quantitative research method. For data analysis methods using path analysis test (path analysis). The results showed that: (1) The perceptions of state university students had no positive and insignificant effect on the ethics of educators as indicated by the value of t -0.157 and sig 0.877. (2) Students' perceptions of private tertiary institutions do not have a positive and significant effect on educator ethics as indicated by the t-value of - 2.617 and sig 0.014. (3) Student perceptions of state and private universities have no positive and insignificant effect on spiritual intelligence as indicated by the t- values of -0.157 and -2.487 with sig 0.493 and 0.436. (4) Spiritual intelligence has no positive and insignificant effect on the ethics of educators as indicated by the value of t -1.292 and sig 0.208. (5) Students' perceptions have no positive and insignificant effect on the ethics of educators with spiritual intelligence as an intervening variable indicated by the value of t -0.122 and sig -0.003 and -0.045. Keywords: Student Perception, Spiritual Intelligence, and Educator Ethics
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hotma Mentalita
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

- The purpose of this study was to examine: (1) The Effect of Liquidity on Financial Performance, (2) The Effect of Firm Size on Financial Performance. This type of research is quantitative. The population used in this study are all textile and garment companies listed on the Indonesia Stock Exchange (BEI) 2018-9021. While the sample to be tested is in accordance with the research criteria that have been determined and the sampling technique is purposive sampling, and there are 10 companies that meet the sampling criteria. The secondary data collection method used is documentation. The analytical methods used for this research are: Panel data regression test, classical assumption test, goodness of fit test, and hypothesis testing. This research tested using panel data regression with Eviews 10. The results of this study indicate that liquidity has a positive and insignificant effect on financial performance, and company size has a negative and significant effect on financial performance. Keywords: liquidity, company size, and financial performance. 
Endorsement Sebagai Trend Pemasaran Modern Melalui Media Sosial Pada Akun Instagram Awkarin Dewi Untari; Sari Sri Handani
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The purpose of this study was to determine endorsement as a modern social media marketing trend. This research used a descriptive type of approach using a qualitative approach. The research subject is the Awkarin Online Shop Seller who is asked to provide information about a fact or opinion. The results of the researchers in this study are in accordance with the research conducted, namely Awkarin has 4 million Instagram followers, and is dominated by young people. Few have read the newspapers or heard the radio before seeing the advertisements. In addition, the television industry is increasingly widespread, so that the ease of changing channels makes people lazy to wait for advertisements from Endors to become a trend in marketing products, and there are many advantages of endorsers compared to commercial advertisements. Endorsements or endorsements are one of the new trends in generating more dynamic marketing strategies that are more effective for increasing sales. Endorsements are a form of advertising revolution, in a more personal way. Because endorsed goods are usually made as if they are goods that seem more natural than commercial advertisements. In addition, endorsement is one way to build public trust and endorsers make the sales value increase.
PENGARUH KEPATUHAN WAJIB PAJAK TERHADAP EFEKTIVITAS PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN CIASEM KABUPATEN SUBANG Hari Satia Nugraha; Eka Mulyani
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This study aims to determine taxpayer compliance, to determine the effectiveness of land and building tax (PBB) collection, and to determine the effect of taxpayer compliance on the effectiveness of land and building tax (PBB) collection in Ciasem District, Subang Regency.This research uses a quantitative descriptive method and uses primary and secondary data. The sampling technique used was purposive sampling, namely a sampling technique with certain considerations, with a population of 39,118 WP. The samples taken were 100 respondents using the slovin formula. The data analysis method used is simple linear regression analysis with the help of SPSS 20.0 software for windows. Based on the results of testing the hypothesis obtained simple linear regression equation Y = -1.259 + 0.681 X + e, with a correlation value of R = 0.962 while the value of the coefficient of determination R2 = 0.926. The tcount value of taxpayer compliance is 34.932, while the fcount value is 1220.216. From the results of testing this hypothesis, it can be concluded that taxpayer compliance has a significant effect on the effectiveness of land and building tax collection in the Ciasem District of 0.926 or 92.6%, so that the influence of taxpayer compliance can contribute 92.6% to the effectiveness of land and building tax collection Building, the remaining 7.4% is influenced by other variables not examined.Keyword: Taxpayer Compliance, Effectiveness, Land and Building Tax Collection 

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