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JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi
Published by MUI Kota Pekanbaru
ISSN : -     EISSN : 30252563     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi is a peer-referenced open access journal that has been established for the dissemination of cutting-edge knowledge in Islamic integrated auditing, accounting and management. This journal is published four times a year (March, June, September and December). It is intended to be a journal for publishing original articles on the latest issues and trends occurring in the fields of auditing, accounting, management, tax and more. In addition, this journal also covers issues related to social issues in general. All submitted manuscripts will be reviewed first by the editor and then evaluated by a minimum of two reviewers through a double-blind review process. This is to ensure the quality of the manuscripts published in the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): JAAMTER - JUNI" : 5 Documents clear
Pengaruh Harga Tiket Dan Fasilitas Terhadap Minat Berkunjung Di Objek Wisata Pantai Gandoriah Kota Pariaman Menurut Perspektif Ekonomi Syariah Rinaldi, Afdhol; Juita, Risa; Jonnius, Jonnius; Hermanto, Bambang; Afifah, Dhiya Dwi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12814491

Abstract

In the tourism sector, ticket prices and facilities are very important for the development of tourist destinations which have a significant impact on the economy and social welfare in Indonesia. Gandoriah Beach in Pariaman, West Sumatra, with affordable entrance fees and adequate facilities, has attracted tourist interest. Even though there was a decrease in visits in 2020 due to the COVID-19 pandemic, efforts to improve facilities by the management continued to attract visitor interest. This research aims to analyze the influence of ticket prices and facilities on visiting interest partially and simultaneously, as well as reviewing it from a sharia economic perspective. This research investigates the impact of ticket prices and facilities on tourist interest in Gandoriah Beach, Indonesia. Despite a drop in visitors during the pandemic, the beach's affordability and improvements made it appealing. Research Goal: Analyze the influence of ticket prices and facilities on tourist interest at Gandoriah Beach. Methodology: Quantitative approach with a survey of 100 visitors (2023) chosen randomly. Findings: Both ticket prices and facilities significantly affect tourist interest. Other factors also play a role. Sharia Economic Perspective: Management should consider Islamic values and social good alongside profit to maximize positive impact.
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022: The Effect of Audit Fees, Audit Tenure, Audit Rotation and Auditor Reputation on Audit Quality in Miscellaneous Industry Sector Manufacturing Companies Listed in Indonesia in 2020-2022 Hidayati, Rafika Iftitah; Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13170683

Abstract

This research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial hypothesis research show that the audit fee variable, Audit Tenure and audit rotation have a significant effect on audit quality. Meanwhile, the auditor reputation variable has no significant effect on audit quality. The result of the coefficient of determination (Nagelkerke R Square) is 0.752, this indicates that the contribution of all independent variables in explaining the dependent variable is 75%.
Live Streaming, Cash on Delivery, dan E-Trust Serta Pengaruhnya terhadap Keputusan Pembelian Impulsif Pengguna Shopee di Kota Pekanbaru Gemilang Efendi, Bintang; Hayani, Nurrahmi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12175845

Abstract

This study aims to determine the effect of live streaming, cash on delivery, and e-trust on the impulse purchase decisions of fashion products by shopee users in the Pekanbaru. This type of research is quantitative research using multiple linear regression methods. The number of samples in this study were 96 respondents who were selected using a purposive sampling method. Data collection was carried out by distributing questionnaires to respondents. Research data were analyzed using the SPSS V.25 program. The results of this study show that partially live streaming, cash on delivery, and e-trust have a positive and significant effect on the impulse buying purchase decisions of fashion products by shopee users in the Pekanbaru city. Simultaneous test results show that live streamimg and e-trust have a positive and significant influence on the impulse buying purchase decsions of fashion products by shopee users in the pekanbaru. Cash on Delivery have a positive and significant influence on the impulse buying purchase decsions of fashion products by shopee users in the pekanbaru. The R Square value is 0,285 or 27,5%, indicating that the live streaming, cash on delivery, and e-trust variables as a whole have an influence of 27,5% on the impulse buying intention variable. While the remaining 72,5% is influenced by other variables not examined in this study.
Pengaruh Kesehatan dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan Bagian Teknisi PT. MADAS Elektrikal Kontraktor Tembilahan Anggraini, Wenty; Hendriani, Susi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12504722

Abstract

This research was conducted with the aim of determining the influence of occupational health and safety variables on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan. This type of research uses quantitative research methods with a population of 42 technician employees. This research used technician employees of PT. MADAS Elektrikal Kontraktor Tembilahan as research object. The sampling methods used a saturated sample of 42 respondents and used simple linear regression analysis for data processing. Based on the results of research conducted, it shows that occupational health and safety variables have a positive and significant effect on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan.
Analisis Kinerja Keuangan Bank BNI Dan Bank Muamalat Sebelum Dan Selama Pandemi Covid-19 Virna, Marlinda Intan; Maulana, Zefri; Tajul ‘Ula, Tajul; Andrini, Rozi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12607904

Abstract

The coronavirus pandemic means the banking sector cannot freely distribute credit. This is due to the increasing risk of failure to pay creditors because the majority of people, both individuals and companies, tend to experience a decrease in income during the Corona virus pandemic. This research aims to compare differences in the performance developments of Bank BNI and Bank Muamalat in several months in the period before and during the Covid-19 pandemic. This research is quantitative research. The population and sample in this research are Bank Muamalat and Bank BNI which have annual financial reports and quarterly reports that have been officially published and the samples used are 26 samples in the 2017-2023 period. The data collection technique used is secondary data. The data analysis technique used is a parametric test, non-parametric analysis. The research results show that in terms of financial performance ratios ROA, LDR and BOPO, BNI bank has superior performance compared to Muamalat bank both before and during Covid-19. Different from the CAR ratio, Bank Muamalat has sufficient capital to accommodate the risk of loss better than Bank BNI. Furthermore, regarding the NPL ratio, both before and during Covid-19, Muamalat Bank had a higher risk of credit problems compared to BNI Bank.

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