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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 45 Documents
Analisis Kemampuan Menggunakan Teks Bahasa Baku Berdasarkan Kaidah Ejaan Bahasa Indonesia (EBI) oleh Siswa Kelas X SMK Swasta Jambi Medan Elisa Permata Sari; Rosmawati Harahap
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

The research was carried out with the aim of describing the mastery, application, and use of Indonesian Spelling in standard language texts based on EBI rules by students of class X TKJ-1 SMK Swasta Jambi Medan in Academic Year 2021-2022. This study used a quantitative descriptive method with a population of 145 people and a sample of 37 people. The total sample is 25% of the total population. The score of the highest student is equal to 85 while the lowest score is 60. Based on the results of data analysis, the average mastery, application, and use of EBI by students class X TKJ-1is equal  to 66.62 (30%) which is categorized as "fairly capable". The ability to use standard language texts based on the EBI rules by students of class X TKJ-1 tests based on standard language knowledge tests based on dictation is equal to 66.01 (38%) which is included in the "fairly capable" category. The results of the standard language text writing test according to the EBI rules and the standard language writing test based on dictation are equal to 66, 315 (quite capable). Thus, it can be concluded that the analysis of the calculation of the two types of standard language writing tests according to the EBI rules for students of class X TKJ-1 SMK Swasta Jambi Medan in Academic Year 2021-2022 are means 66, 315. The average score of students in class X TKJ-1 SMK Swasta Jambi Medan in Academic Year 2021-2022 is the same as 66,315 qualified into the category C grade (fairly capable).Keywords: analisys, ability, standard language text, rule of EBI
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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- 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. 
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA CV. SUN FORTUNA DENGAN SEMANGAT KERJA SEBAGAI VARIABEL INTERVENING Djoni Taslim; Fajrillah Fajrillah; Shamir Hasyim
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-The purpose of this study was to determine the effect of motivation and job satisfaction on employee performance CV. Sun Fortuna with work spirit as an intervening variable. The method used in this research is a descriptive method, this type of research is quantitative data, primary data obtained through questionnaires. The population in this study were all employees of the company as many as 49 employees. The sampling technique used is a saturated sample where the entire population is used as the research sample. The analytical technique used is multiple linear analysis and statistical tests, namely t-test (partial) and F-test (simultaneous) using SPSS (statistical package for the social sciences) software.The test results show that partially or simultaneously the variables of motivation and job satisfaction have a positive and significant effect on employee performance with work spirit as an intervening variable where the overall effect given is 44.3%.The conclusion of this study is that both partially and simultaneously, partially or simultaneously the variables of motivation and job satisfaction have a positive and significant effect on employee performance at CV. Sun Fortuna with work spirit as an intervening variable.Keywords: Motivation, Job Satisfaction, Morale, Performance Abstrak-Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan kepuasan kerja terhadap kinerja karyawan CV. Sun Fortuna dengan semangat kerja sebagai variabel intervening. Metode yang digunakan dalam penelitian ini adalah metode deskriptif, jenis penelitian ini adalah data kuantitatif, data primer diperoleh melalui kuesioner. Populasi dalam penelitian ini adalah seluruh karyawan perusahaan sebanyak 49 karyawan. Teknik pengambilan sampel yang digunakan adalah sampel jenuh dimana seluruh populasi dijadikan sampel penelitian. Teknik analisis yang digunakan adalah analisis linier berganda dan uji statistik yaitu uji-t (parsial) dan uji-F (simultan) dengan menggunakan software SPSS (paket statistik untuk ilmu-ilmu sosial).Hasil pengujian menunjukkan bahwa secara parsial atau simultan variabel motivasi dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan semangat kerja sebagai variabel intervening dimana secara keseluruhan pengaruh yang diberikan sebesar 44,3%.Kesimpulan dari penelitian ini adalah baik secara parsial maupun simultan, parsial atau simultan variabel motivasi dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada CV. Sun Fortuna dengan semangat kerja sebagai variabel intervening.Kata Kunci: Motivasi, Kepuasan Kerja, Semangat Kerja, Kinerja
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
Analisa Perancangan Penyediaan Mesin Industri Rumah Tangga Pada PT. Innovation Household Of Life Lisma Yeni Pandia; Yudi Yudi
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

home industry engine provision will be home industry machines provision that be marketed and machines can also be provided to pass an order that ordered by a customer. with home industry engine provision existence has aimed so that insides household can have income with machines that bought from innovation household of life. but in system arrangement or performance that built for stock information system often bot regular so that result that created becoming not perfect, so that wanted good analysis by using Context Diagram and also DFD in will build a stock system later will produce output better again.Keywords: Innovation Household Of Life, Home Industry, Machinery, Design, DFD
Analisis Penjualan Polis Asuransi Jiwa dan Pengelolaan Nilai Investasi Nasabah Pada Asuransi Jiwa Manulife Cabang Batam Mhd Yudha Pratama; Diamon Sembiring
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 − To develop one's own funds, one needs to invest in order to get a higher return in the future. Because of this opportunity, insurance companies began to issue insurance products combined with investment. The type of research used is descriptive qualitative research. Data collection techniques are interviews with the parties concerned and literature review. The results of the analysis show that the company has made efforts so that customers can easily buy life insurance and see or review the development of investments in the market by making reports on a daily basis and can be accessed through the company's website or print media.Keywords: Sales Analysis, Manager Performance, Investment Management
Analisis Penerapan PSAK 1 pada Laporan Keuangan Perusahaan Rokok yang Terdaftar di BEI Tahun 2019-2021 Dian Widiana; Waluya Waluya; Sri Maria Ulfha
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 1 (2023): JAMED - Februari 2023
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This study aims to determine how the application of PSAK 1 regarding the presentation of financial statements in cigarette companies listed on the Indonesia Stock Exchange (IDX) qualitative data analysis research techniques and obtaining documentation data. The required data collection is secondary data obtained from the IDX web, namely www.idx.co.id and there are 5 cigarette sub-sector companies, the data had taken are annual financial statements for three periods that have been audited. This study begins with a comparative analysis of research subjects with a comparative concept in terms of accounting policies and presentation of financial statements, then tries to adjust and compare two elements, namely PSAK 1 on the presentation of financial statements and financial statements of cigarette companies listed on the Indonesia Stock Exchange (IDX). The results of this study are that there are 2 cigarette companies listed on the Indonesia Stock Exchange that have not fully implemented PSAK 1 in the presentation of their financial statements, there are several components that in practice are not in accordance with PSAK 1.Keywords: Financial Statements, Presentation of Financial Statements, PSAK 1
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
Review: Pemanfaatan Teknik Penginderaan Jauh untuk Menentukan Daerah Potensi Penangkapan Ikan di Perairan Laut Mirna Ria Andini; Murhaban Murhaban
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

Researchers in various international programs have studied the potential use of remote sensing data to obtain accurate information about an object, area, or phenomenon through the analysis of data acquired by a device that not in contact with it. Remote sensing technology can be used in mapping the potential fishing ground with the important oceanography parameters. The aims of this research are determined the potential fishing ground in Aceh sea waters use oceanography parameters with utilization Aqua and Terra MODIS data images satellite. The methods used in this research are Algorithm Theoretical Basis Document 25 (ATBD 25) and ATBD 19 to images correlation. This study introduced a system to merge two different data image satellite obtained from Aqua and Terra MODIS and data in-situ. The remote sensing technique for retrieving ocean environmental parameters of the potential fishing ground is proposed and is primarily apply to analyze the relationship between data oceanographic, data in-situ, and CPUE of fishing ground in Aceh sea waters.Keywords: Remote Sensing, Fishing Ground, Images Satellite, Aqua Terra MODIS
The Challenges of Principals in Building Student’s Character Ahmad Lani; Ari Safar Wadi
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

This study aims to identify the challenges faced by school principals in building student character and its solutions. This study applied a qualitative research method. The informants in this study were selected using a purposive sampling method based on research needs. There were 11 informants consisting of 2 school principals and 9 teachers. Interview was a data collection technique used in this study. To analyze the data, the researcher administrated the Atlas.ti software which tended to thematic analysis models. The results of the study illustrate that the school principal faced two types of challenges in shaping student character, namely in the form of internal and external issues. Internally, school principal encountered problem related to the school management related in term of the limited educational staff such as teachers and staff, insufficient budget and finances, and learning distances. Meanwhile, the external issue is associated with the violations of school rules and regulations that have to do with students and the parent. In this case, students did not actively engage in the school activities, both inside and outside the classroom. On the other hand, the parent was less concerned about their children's future education. To solve these problems, there is an effective solution. Regarding internal issues, the school principal recommended to strengthen school management with a number of ways, including scheduling teachers in teaching, optimizing budgeting and financing, and facilitating students who need an assistance. Meanwhile, to resolve external issues, the school principal suggest to take some actions against both students and parents. In dealing with the students, the school principal requires to conduct counseling guidance, student teaching student (STS), and smart parenting. Meanwhile, to the parents, the school principal proposes to organize an inspiring talk and smart parenting.Keyword: School Principal, Parent, Student, Character Building, Challenge, Solution