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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 Pengaruh Motivasi Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Intervening Pada PT.Gajah Mada Indonesia Mardiana Nazara; 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 dilakukan adalah untuk mengetahui Pengaruh Motivasi Kerja dan Kepuasan KerjaTerhadap Kinerja Karyawan dengan Komitmen Organisasi sebagai variabel intervening pada PT.Gajah Mada Indonesia. Metode pengumpulan data yang digunakan dalam penelitian ini dengan mengumpulkan kuisioner yang menggunakan skala likert. Populasi pada penelitian ini sebanyak 32 orang karyawan dan semuanya dijadikan sampel dalam penelitian. Pengujian hipotesis dilakukan dengan analisis regresi liner untuk hipotesis 1,2,34, dan 5, analisis jalur dan uji sobel untuk hipotesis 6 dan 7melalui program spss 23.0 for windows. Berdasarkan hasil penelitian dengan taraf signifikan 5% diperoleh kesimpulan (1) Terdapat pengaruh positif dan signifikan Motivasi Kerja terhadap Komitmen Organisasi. Hal ini dibuktikan dengan koefisien beta (β) 0,202 dengan nilai signifikan sebesar 0,003. (2) Kepuasan Kerja berpengaruh positif dan signifikan terhadap Komitmen Organisasi. Hal ini dibuktikan dengan hasil koefisien beta (β) 0,809 dengan nilai signifikan 0,000. (3) Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Hal ini dibuktikan dengan koefisien beta (β) 0,343 dengan nilai signifikan 0,017. (4) Kepuasan  Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Hal ini dibuktikan dengan koefisien beta (β) 0,209 dengan nilai signifikan 0,030. (5) Komitmen Organisasi berpengaruh positif dan signifikan terhadap Kineja Karyawan. Hal ini dibuktikan dengan koefisien beta (β) 0,340 dengan nilai signifikan 0,045. (6)  Motivasi  Kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi. Hal ini dibuktikan dari nilai Fhitung (353,844)> Ftabel (2,97) dengan signifikan 0,000 < 0,05 sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan dan positif antara variabel Motivasi Kerja dan Kepuasan Kerja terhadap Komitmen Organisasi. (7) Motivasi Kerja , Kepuasan Kerja dan Komitmen Organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini dibuktikan dari nilai Fhitung (323,713)> Ftabel (2,97) dengan signifikan 0,000< 0,05 sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan dan positif antara variabel Motivasi Kerja , Kepuasan Kerja dan Komitmen Organisasi terhadap kinerja karyawan.Kata Kunci : Motivasi Kerja, Kepuasan Kerja, Komitmen Organisasi, Kinera Karyawan Abstract- The purpose of this study was to determine the effect of motivation and work goals on employee performance with commitment as an intervening variable at PT. Gajah Mada Indonesia. The data collection method used in this study was to collect questionnaires using a Likert scale. The population in this study was 32 employees and all of them were used as samples in the study. Hypothesis testing was done by linear regression analysis for hypotheses 1,2,34, and 5, path analysis, and Sobel test for hypotheses 6 and 7 through the SPSS 23.0 for windows program. Results Based on research with a significant level of 5% obtained:(1) There is a positive and significant effect of work motivation on organizational commitment. This is evidenced by the beta coefficient (β) 0.202 with a significant value of0.003. (2) Work objectives have a positive and significant effect on Organizational Commitment. This is evidenced by the results of the beta coefficient (β) 0.809 with a significant value of 0.000. (3) Work motivation has a positive and significant effect on employee performance. This is evidenced by the beta coefficient (β) 0.343 with a significant value of 0.017. (4) Work Objectives have a positive and significant effect on Employee Performance. This is evidenced by the beta coefficient (β) 0.209 with a significant 0.030. (5) Organizational Commitment has a positive and significant effect on Employee Performance. This is evidenced by the beta coefficient (β) 0.340 with a significant value of 0.045. (6) Work motivation and job satisfaction have a positive and significant effect on organizational commitment. This is evidenced by the value of Fcount (353,844) > Ftable (2,97) with a significant 0.000 < 0.05 so it can be said that there is a significant and positive influence between the variables of Work Motivation and activities on Organizational Commitment. (7) Work motivation, work goals, and organizational commitment have a positive and significant effect on employee performance. This is evidenced by the value of Fcount (323.713) > Ftable (2.97) with a significant 0.000 <0.05 so it can be said that there is a significant and positive influence between the variables of Work Motivation, Activity, and Organizational Commitment on employee performance.Keywords: Work Motivation, Work Goals, Organizational Commitment, Employee 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.
Analisis Diskriminasi Sosial Dalam Novel “Ayah Mengapa Aku Berbeda” Karya Agnes Danovar (Tinjauan Sosial Dan Moral) Ayu Indari Tania Napitupulu; Alfitriana Purba
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 2 (2022): JAMED - Mei 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Novel Ayah Mengapa Aku Berbeda? Agnes Davonar's works include a good form of literary work and are interesting to read. The researcher's interest in this novel is caused by the act of social discrimination against a child. The characters in this novel give an example to the children out there that the act of social discrimination does not need to happen again, both in the school environment and the surrounding environment. Even though the character is born with a disability, he has a very strong will to achieve a goal. The research problem is about what are the types of internal social discrimination and the factors that cause discrimination in the novel Ayah Mengapa Aku Berbeda? by Agnes Davonar. The purpose of this study is to find out what types of social discrimination are and the factors that cause discrimination in the novel Ayah Mengapa Aku Berbeda? by Agnes Davonar. The research design in writing this proposal is a qualitative descriptive study using the text study method. The object studied is in the form of a literary text, namely the novel Ayah Mengapa Aku Berbeda by Agnes Davonar. The results of his research are forms of social discrimination in the novel Ayah Mengapa Aku Berbeda? Agnes Davonar's work is basically discrimination against people with disabilities. Due to having a disability as a disability, the little girl named Angel often gets unfair treatment from her peers. The treatment that Angel gets because of his physical limitations causes him to be the subject of insults, insults and also ridicule from his friends at school. The suggestion in this novel is that the reader learns to look at the positive side of every shortcoming. And invites readers to realize that everything that happens in this life is God's plan.Keywords: Literature, Qualitative, Discrimination, Diffable
Fungsi Makna Semiotika Pada Tradisi Tingkeban Dalam Kehidupan Masyarakat Jawa Sidodadi Kecamatan Beringin Lubuk Pakam Tuti Rahmadani; Rosmilan Pulungan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
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In Javanese society, transitional ceremonies are carried out in the event of birth, marriage, and death. This paper will lift the ceremony that is included in the birth event. Tingkeban is a monthly even-day ceremony performed by pregnant women. The series of these ceremonies include flushing and slametan. In slametan ceremony contained meaning in symbols in the form of symbols, symbol functions and symbol meanings, this is the object of the author's research to describe the shape of the symbol, the function of the symbol and the meaning of the symbol in the Tingkeban ceremony procedure. This research uses qualitative research methods that are descriptive by collecting data through observation and interviews. Informants both involved and who are considered to understand about the tradition, namely public figures and books that support this research as a source of data. This observation was made on the value of symbolism in the form, meaning, and function of each procession or equipment in the community in Sidodadi District Beringin Lubuk Pakam, so that the values of symbolism were found to be the material of research. In this study used the approach of Clifford Geertz Theory. In addition, it also uses research on the value of the study of symbolism. The results of this study have three types based on its purpose, namely judging from the form of traditional ceremonies performed by someone who is blessed with a baby in his womb that is already seven months old. The study of symbolism of tingkeban procedures in the Javanese sidodadi community of Beringin Lubuk Pakam subdistrict includes 1) Description of the shape of the symbol, 2) description of the meaning of the symbol, and 3) description of the function of the symbol. Based on the above research, it is expected that researchers can further develop research on the procedure of tingkeban (seven months pregnant), using an approach so as to find new things that are interesting. For the world of education, it is hoped that the results of the research can contribute ideas to the understanding of literary works, especially those related to the teaching of literature and culture, and also the procedures for ceremonial processions for people who are seven months pregnant. In addition, it can be used as an encouragement for students and students to pay more attention to the study of symbolism in traditions or ceremonies in society. Keywords: Symbolic Meaning, Tradition, Javanese Tingkeban
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
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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
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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 Keterampilan Diskusi Kelompok Melalui Model Pembelajaran Two Stay Two Stray Pada Mahasiswa Semester 1 Jurusan Teknik Mekanik Politektik Teknologi Kimia Industri Medan Tahun Pembelajaran 2021-2022 Sorta Lumbantoruan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 1 (2022): JAMED - Februari 2022
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Abstract

The Two Stay Two Stray learning model can help students become more active during learning and students also better master the problems discussed. Two Stay Two Stray is a cooperative learning model that provides opportunities for groups to share results and information with other groups. In learning with this model, students are taught to actively conduct group discussions and work together to discuss a problem. In this cooperative learning, the development of study groups is made heterogeneous in terms of academic ability, gender, race, ethnicity, and so on so that they can know each other who needs help and who can provide assistance. Emphasis is not only on completing tasks, but also interpersonal relationships (relationships between individuals who respect each other). Based on the results of the study, the discussion activities carried out using the Two Stay Two Stray learning model showed maximum results. The students were very good at the courage aspect and seemed eager to have discussions. In the aspect of speech clarity, there has been a good improvement. Students have paid attention to the structure of sentences and the choice of words used. Students are also good at expressing opinions accompanied by rational reasons. The increase in results/products can be seen from the ability to discuss students before being subjected to action and after being subjected to action. At the time of the pre-action test, the student's score was still low. Students still look silent, shy, and less active in discussing. Students lack the courage to convey ideas/arguments and are less fluent in speaking. After being subjected to action, the student's ability has improved well. The results of this study indicate that there is an effect of the Two Stay Two Stray learning model on group discussion skills in Indonesian subjects in order to help improve the discussion skills of Semester 1 Students of Politeknik of Chemical Engineering, Medan Chemical Industrial Technology Polytechnic, for the 2021-2022 academic year.Keywords: Two Stay Two Stray learning model, group discussion skills.
ANALISIS KONSUMEN TERHADAP JUAL BELI DI E-COMMERCE DALAM HUKUM ISLAM Raja Nasrullah Fajrillah; Alif Alyasin Sipahutar
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 2 (2023): JAMED - Mei 2023
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Abstract

This research aims to analyze consumer behavior in the context of buying and selling in e-commerce, considering the perspective of Islamic law. In today's digital era, e-commerce has become a popular platform for consumers to engage in transactional activities. However, from the standpoint of Islamic law, there are questions regarding the validity and conformity of buying and selling practices in e-commerce with Sharia principles. This study adopts a qualitative approach, collecting data through in-depth interviews with e-commerce consumers who identify as Muslims. We analyze their perspectives on beliefs, motivations, and experiences in conducting buying and selling transactions on e-commerce platforms. The findings reveal that while there are diverse views and understandings of Islamic law in the context of e-commerce, the majority of consumers prioritize convenience, speed, and ease in online shopping. Nevertheless, there is also an awareness of the importance of ensuring the halal (permissible) nature and fairness of buying and selling transactions. In response to these issues, we recommend improved education on Islamic law related to buying and selling in e-commerce, targeting both consumers and e-commerce platform owners. Additionally, relevant stakeholders such as scholars and regulators should play an active role in providing clear guidelines and fatwas (legal opinions) regarding buying and selling practices in e-commerce that align with Islamic law principles. This research contributes significantly to understanding consumer behavior in buying and selling within e-commerce from the perspective of Islamic law. The findings are expected to provide valuable insights for the development of e-commerce grounded in Sharia principles while respecting consumer needs.Keywords: Consumer Analysis, Buying, and Selling, E-Commerce
Pengaruh Motivasi Terhadap Kinerja Karyawan Dengan Disiplin Kerja Sebagai Variable Intervening Pada CV Fountain Medan Desi Paramita Hutasoit; Fajrillah Fajrillah; Jam’an Amadi
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
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Abstract

Abstract - The purpose of this study was to determine the effect of motivation on employee performance with work discipline as an intervening variable at CV Fountain Medan.The data collection method used in this study was to collect questionnaires using a Likert scale. The population in this study was 30 employees and all of them were used as samples in the study.By using path analysis, the results of this study indicate that work motivation has a significant and significant effect on work discipline. Work motivation has a significant and significant effect on employee performance. Work discipline mediates the effect of work motivation on performance.Keywords: Work Motivation, Work Discipline, and Employee Performance. Abstrak - Tujuan dari penelitian ini adalah untuk mengetahui pengaruh motivasi terhadap kinerja karyawan dengan disiplin kerja sebagai variabel intervening pada CV Fountain Medan.Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan pengumpulan kuesioner menggunakan skala Likert. Populasi dalam penelitian ini adalah 30 karyawan dan semuanya dijadikan sampel dalam penelitian.Dengan menggunakan analisis jalur, hasil penelitian ini menunjukkan bahwa motivasi kerja berpengaruh signifikan dan signifikan terhadap disiplin kerja. Motivasi kerja berpengaruh signifikan dan signifikan terhadap kinerja karyawan. Disiplin kerja memediasi pengaruh motivasi kerja terhadap kinerja.Kata Kunci : Motivasi Kerja, Disiplin Kerja, dan Kinerja Karyawan.
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
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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