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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 45 Documents
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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
Analisis Nilai-Nilai Pendidikan Pada Novel “Bumi Cinta” Karya Habiburrahman El Shirazy Rifwani Rifwani; Abdullah Hasibuan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This study aims to describe the manifestations of some educational values in the novel Bumi Cinta by Habiburrahman El Shirazy related to the value of moral education, the value of religious education, the value of social education and the value of cultural education. The purpose of this educational value is to describe its implementation for the readers. This type of research uses descriptive methods and uses primary and secondary data sources. The subject of this research is the researcher himself. The data collection techniques in this study are: 1. Reading technique, namely by reading the novel Bumi Cinta by Habiburrahman El Shirazy repeatedly so that the data obtained is precise and clear. 2. The note-taking technique is taking notes by describing the educational values in the novel Bumi Cinta by Habiburrahman El Shirazy. 3. Library technique, namely by collecting several journals or theses in the library. The results obtained in this study There are several educational values, namely: 1. the value of moral education such as the main character having ethics and manners, 2. the value of religious education, namely by prioritizing religious values without being influenced and praying for help from Allah Ta'ala. Alla so that his faith remains solid and strong, 3.the value of social education, such as not choosing in interacting between people and having a pattern of behavior and good behavior in social life, 4. the value of cultural education, namely not being influenced by the existence of sex culture.Keywords: Education, Values, Novel, Religious, Moral.
Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Di Jabodetabek Aminah Safitri; Rahel Meinita Wijayanti; Rissa Rahma Sari
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 1 (2023): JAMED - Februari 2023
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This study intends to analyze the influence of transformational leadership style, work motivation, work stress, and job satisfaction on employee performance in several companies in Jabodetabek. Sampling was carried out by distributing questionnaires to 100 respondents. The data was processed using SmartPLS 4.0 software and the Structural Equation Modeling (SEM) method to find out significant variables to employee performance (Y) in companies in Jabodetabek. The results of this study indicate that (1) transformational leadership style has a positive and significant effect on employee performance, (2) work motivation has a positive and significant effect on employee performance, (3) work stress has a negative and insignificant effect on employee performance, and (4) job satisfaction has a positive and significant impact on employee performance in companies in Jabodetabek. Keywords: Transformational Leadership, Work Motivation, Work Stress, Job Satisfaction, Employees Performance
Pengaruh Reward Dan Punishment Terhadap Kinerja Karyawan Dengan Disiplin Kerja Sebagai Variabel Intervening Pada Restoran Nelayan Medan Cyntia Naomi Purba; Fajrillah Fajrillah; Jam’an Amadi
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Abstrak-Tujuan penelitian ini adalah untuk mengetahui pengaruh Reward dan Punishment Terhadap Kinerja Karyawan dengan Disiplin Kerja Sebagai Variabel Intervening pada Restoran Nelayan Medan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yang dilakukan melalui pengumpulan data menggunakan kuisioner dan analisis data pengujian statistik. Populasi pada penelitian ini sebanyak 72 orang, dan teknik pengambilan sampel dalam penelitian ini menggunakan sampel jenuh, dimana seluruh anggota populasi dijadikan sampel. Instrumen yang digunakan adalah uji validitas dan uji reliabilitas. Analisis data yang digunakan adalah analisis regresi linear berganda. Uji hipotesis yang digunakan adalah uji t secara parsial, uji F secara simultan dan analisi jalur serta uji sobel. Hasil penelitian  dari  uji  regresi  linear  berganda yaitu pada persamaan I Y1 = 2,635 + 0,656 X1 + 0,879 X2 + e dan pada persamaan II Y2 = 1,894 + 0,473 X1 + 0,642 X2 + 0,242 + e. Hasil penelitian menunjukkan bahwa secara parsial Reward dan Punishment Berpengauh Positif dan Signifikan Terhadap Kinerja Karyawan dengan Disiplin Kerja sebagai Variabel Intervening pada Restoran Nelayan Medan. Dan hasil penelitian secara simultan menunjukkan  bahwa  Reward  dan  Punishment  Berpengauh  Positif dan Signifikan Terhadap Kinerja Karyawan dengan Disiplin Kerja sebagai Variabel Intervening pada RestoranNelayan Medan.Kata Kunci: Reward, Punishment, Disiplin Kerja dan Kinerja Karyawan. Abstract-The purpose of this study was to determine the effect of Reward and Punishment on Employee Performance with Work Discipline as an Intervening Variable at a Medan Fisherman's Restaurant. The method used in this research is a descriptive quantitative method which is carried out through data collection using questionnaires and statistical test data analysis. The population in this study was 72 people, and the sampling technique in this study used a saturated sample, where all members of the population were sampled. The instruments used are validity and reliability tests. Analysis of the data used is multiple linear regression analysis. The hypothesis test used is a partial t-test, simultaneous F-test and path analysis, and Sobel test. The results of the multiple linear regression test are in equation I Y1 = 2.635 + 0.656 X1 + 0.879 X2 + e and in equation II Y2 = 1.894+ 0.473 X1 + 0.642 X2 + 0.242 + e. The results showed that partially reward and punishment have a positive and significant impact on employee performance with work discipline as an intervening variable at a Medan Fisherman's Restaurant. And the results of the research simultaneously show that Reward and Punishment Have a Positive and Significant Effect on Employee Performance with Work Discipline as an Intervening Variable at Medan Fisherman Restaurant.Keywords: Reward, Punishment, Work Discipline, and Employee Performance
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
Pengawasan Internal Terhadap Disiplin Kerja Aparatur Sipil Negara Pada Dinas Sosial Kota Gunungsitoli Eliagus Telaumbanua; Suka’aro Waruwu; Otanius Laia
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 1 (2022): JAMED - Februari 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

− Internal control is a process carried out by the board of directors, management and other personnel within an entity, which is designed to provide adequate assurance regarding the achievement of objectives, with internal control creating a good atmosphere so that all duties and responsibilities can be carried out regularly with discipline. better work too.The formulation of the problem in this study is "Is there any influence of internal supervision on the work discipline of state civil servants at the Gunungsitoli City Social Service?".This study aims to determine the form of internal control that has been implemented and the form of work discipline that has been implemented and to find out how much influence internal control has on the work discipline of the State Civil Apparatus at the Social Service of Gunungsitoli City.The sample in this study was taken from the entire population of 23 people, due to the limited population. The method used in this research is a quantitative research method (Inferest), where the data collected is verified, validated, relied upon and tested the hypothesis using the t-test.Processing of data distribution t with dk = 21 and a significant level of 5% obtained ttable = 2,080. Thus, rcount> t table (4,617>2,080), with a correlation coefficient of 0,741.The results obtained by testing the coefficient of determination of 55% the effect of internal control on work discipline, while other factors not discussed in this study amounted to 45%.Based on the results of hypothesis testing, Ha is accepted and Ho is rejected, indicating that rcount > t table (4,617>2,080), so it can be said that there is an influence of internal control on the work discipline of the State Civil Apparatus.Keywords: Control, Internal, Discipline, Work
PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS MULTIMEDIA INTERAKTIF MENGGUNAKAN ADOBE FLASH CS.5 MENULIS TEKS EKSPLANASI KOMPLEKS Indry Dwi Prezky
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 2 (2023): JAMED - Mei 2023
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The goal of this study is to develop multimedia-based media using Adobe Flash CS.5 and determine the outcomes of the ability to write complex explanatory text, which is in contrast to learning issues that are the teacher's responsibility because the method of instruction cannot be packaged in an attractive manner for the times. As a result, the study's goal was to create interactive multimedia-based learning materials utilizing Adobe Flash CS.5 on a difficult explanation text in order to assess participants' writing skills. The research methodology employs a research and development approach.Keywords: complex explanatory text; interactive multimedia; research and development.
Pengembangan Bahan Ajar Geometri Berbasis Geogebra Pada Tingkat Sekolah Menengah Pertama Febi Tut Handayani; Hidayat Hidayat
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Abstrak – Penelitian pengembangan ini bertujuan untuk mengetahui kelayakan bahan ajar geometri berbasis geogebra yang telah dikembangkan untuk tingkat sekolah menengah pertama. Penelitian ini termasuk dalam penelitian reseacrh and deveploment (R&D) menggunakan model ADDIE (Analysis, Design, Development, Implementation, Evaluation) namun dalam penelitian ini dibatasi hanya sampai tahap development (pengembangan). Pengumpulan data menggunakan teknik angket dan literatur. Angket validasi penilaian ahli digunakan sebagai instrumen penelitian. Hasil penelitian pengembangan bahan ajar berupa modul pembelajaran dengan menggunakan geogebra sebagai media pembelajaran. Bahan ajar ini dinyatakan valid oleh validator sehingga memenuhi kriteria kelayakan bahan ajar. Bahan ajar ini mendapatkan nilai rata-rata 3,45 dari ahli materi dan nilai rata-rata 3,44 dari ahli media dengan kriteria layak.Kata Kunci: Bahan Ajar, Geometri, Geogebra Abstract− This development research aims to determine the feasibility of geogebra-based geometry teaching materials that have been developed for junior high school level. This research is included in research and development (R&D) research using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation) but in this study it is limited only to the development stage. Collecting data using questionnaires and literature techniques. The expert assessment validation questionnaire was used as a research instrument. The results of research on the development of teaching materials in the form of learning modules using geogebra as a learning medium. This teaching material is declared valid by the validator so that it meets the eligibility criteria for teaching materials. These teaching materials get an average score of 3.45 from material experts and an average value of 3.44 from media experts with appropriate criteria.Keywords: Teaching Materials, Geometry, Geogebra
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
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.

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