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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 39 Documents
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Determinant Factors Affecting The Value Of Telecommunication Sub-Sector Companies Listed On The Indonesia Stock Exchange For The Period 2018-2022 Novius, Andri
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10421395

Abstract

The purpose of this study is to determine whether earnings per share, profitability, leverage, sales growth and research and development intensity have a significant effect on firm value. This research method is quantitative research by taking samples using a purposive sampling technique based on predetermined characteristics of 7 telecommunications sub-sector companies listed on the IDX for the 2018- 2022 period. The type of data used is secondary data and the method of analysis used is panel data regression using Eviews. The results showed that the calculation of the hypothesis that is earnings per share has no significant effect on firm value with a significant level of 0.1905 > 0.05. Profitability has a significant positive effect on firm value with a significant level of 0.0015 <0.05. Leverage has no significant effect on firm value with a significant level of 0.1873 <0.05. Sales growth has a significant positive effect on firm value with a significant level of 0.0276 <0.05 and the intensity of research and development has no effect on firm value with a significant level of 0.2800 > 0.05. For simultaneous testing, it is obtained F count of 2.202910 with a probability of 0.000159 <0.05 meaning that earnings per share, profitability, leverage, sales growth and research and development intensity influence simultaneously on firm value.
The Impact Of Work Stress, Financial Compensation and Non-Financial Compensation on Employee Employment at A Contruction Company In Pekanbaru Sosiady, Mulia
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10408615

Abstract

This research was done at the Construction Company in Pekanbaru. The aim of this study is to find out the impact of work stress, financial compensation and non-financial compensation on employee job satisfaction at the Construction Company in Pekanbaru. The sample in this study is an employee of the Construction Company in Pekanbaru of 35 people using saturated sampling or census techniques. To analyze the data in this study use quantitative descriptive techniques using double linear regression. Research findings show that work stress, financial compensation and non-financial compensation have a partial impact on employee job satisfaction. At the same time or simultaneously, work stress, financial compensation and non-financial compensation have a significant impact on employee employment satisfaction at the New Construction Company with known F counts of (35,566) ≥ Ftable (2,91) with a significant 0,000 ≤ 0,05, and a determination coefficient (R Square) value of 0,775 equals 77,5% which means that the work stress variables, economic compensation, and nonfinancy compensation affect employee job satisfaction of 77,5%.
Pengaruh Leverage, Good Corporate Governance, dan Pertumbuhan Laba terhadap Kualitas Laba Perusahaan yang Terindeks Jakarta Islamic Indeks di Bursa Efek Indonesia Sululing, Siswadi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10362642

Abstract

This research is entitled Analysis Leverage, Good Corporate Governance (GCG), and Profit Quality on Earnings Quality in Companies listed on the Indonesia Stock Exchange (IDX) and indexed by the Jakarta Islamic Index (JII). This research was conducted because the previous research was mostly conducted on companies listed on the Indonesia Stock Exchange, while only a few were conducted on companies indexed by the Jakarta Islamic Index so that research was very open, by adding variables namely profit quality and earnings quality. The purpose of this study was to determine the direct effect on earnings quality in companies indexed by the Jakarta Islamic Index.The population of this study are companies listed and indexed by the Jakarta Islamic Index on the Indonesia Stock Exchange, while the samples used are financial reports for 2018-2020. The sampling method was carried out using purposive sampling method. The number of samples obtained was 90 company data listed on the Indonesia Stock Exchange and indexed by the Jakarta Islamic Index (30 companies and an observation period of 3 years, namely 2018-2020). The data analysis method used by the author is multiple linear regression analysis method both partially and simultaneously using SPSS 23. The results showed that partially leverage has a significant effect on earnings quality, good corporate governance has a significant effect on earnings quality and earnings quality has a significant effect on earnings quality, while simultaneously showing that leverage, good corporate governance, and earnings quality have a significant effect on earnings quality.
Analysis of Factors that Influence Purchasing Decisions for Wardah Cosmetics in Pekanbaru City Martias, Dony; Djamil, Nasrullah; Dwi Permata, Anggi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10313759

Abstract

The objective of this study was to identify the factors that influence consumers' decisions to purchase Wardah cosmetics in Pekanbaru city. The sample size consisted of 100 participants selected using the accidental sampling technique. This study aimed to be unbiased, clear, and concise, utilizing a formal register and precise language to ensure comprehension. The data analysis employed quantitative multiple linear regression, and the data were analyzed using the SPSS software. Based on the results of this study, it is evident that product quality has an impact on the decision to purchase Wardah cosmetics in the city of Pekanbaru. The customer's perception of prices also affects their decision to purchase the said cosmetics, as well as promotions. The independent variables, namely product quality, price perception, and promotion, have a significant impact on the dependent variable, i.e., purchasing decision, concerning Wardah Cosmetics in Pekanbaru city. The R Square value of 0.845 or 84.5% indicates that the purchasing decision is influenced by product quality, price, and promotion while 15.5% is attributable to other variables not considered in this study.
The Synergy Of Islamic Banking And Village-Owned Enterprises (BUMDes) To Strengthen Unbankable Business Capital Nurnasrina, Nurnasrina; Putra, Popi Adiyes; Khairunisa, Madona; Lubis, Haniah; Jenita, Jenita
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10408927

Abstract

This study aims to determine the synergy that can be implemented between Islamic Bank and Village Owned Enterprises (BUMDes) to strengthen unbankable business capital and to assess the application of sharia contracts toward some products provided by BUMDes. The research methodology used qualitative analysis, primary data obtained from informants, namely one branch manager of Islamic Bank of Indonesian (BSI), Pekanbaru branch and 14 BUMDes leaders in Tambang District, Kampar. The results show that first: two forms of synergy can be implemented between BSI and BUMDes to strengthen unbankable business capital, namely BSI finances through BUMDes then distributed to the unbankable micro-entrepreneurs and BSI distributes directly to the unbankable micro-entrepreneurs based on BUMDes recommendation then BSI provides a fee after BUMDes gives the guarantee, second: the application of sharia contracts toward some products supplied by BUMDes currently could use wadi`ah, mudharobah, musyarokah, murobahah, salam, istisna, ijaroh and wakalah.
E-Wom, E-Trust dan Keluarga serta Pengaruhnya Terhadap Keputusan Pembelian Online Generasi Z Di Kota Pekanbaru Hayani, Nurrahmi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10424479

Abstract

This research aims to identify the influence of e-wom, e-trust and family on online purchasing decisions of generation Z in the city of Pekanbaru. This research involved 120 people belonging to generation Z. Samples were taken using a purposive random sampling technique. Data was obtained through distributing questionnaires whose validity and reliability had previously been tested. To test the hypothesis, multiple linear regression analysis, partial significance test (t test) and simultaneous significance test (f test) and determinant coefficient test were carried out. The results of data processing show that simultaneously e-WOM, e-trust and family have a significant influence on online purchasing decisions, but partially only the e-WOM and e-trust variables have a significant influence while the family variable does not have a significant influence on the Z generation's online purchasing decisions in the city of Pekanbaru.
Penilaian Kesehatan Bank Syariah Al Farid, Hazwin; Nurnasrina, Nurnasrina; Syahfawi, Syahfawi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10446214

Abstract

This writing discusses the health assessment of Sharia Banks. The legal basis for regulating the health assessment of Sharia Banks (BUS and BPRS) refers to the regulations of the Law, PP, PBI, POJK, and BI, as well as OJK circulars. The article explains the RGEC assessment of Sharia Banks, using a qualitative approach with a literature study research design. This writing presents a literature review of various sources related to assessing the health of Sharia Banks, the legal basis of BUS and BPRS, and RGEC. The discussion explains that bank health assessment reflects the bank's performance and is the result of assessing the bank's condition to overcome risks and improve performance. The logical structure and causal connections between statements ensure a clear and balanced presentation of the topic. The health assessment of Sharia Commercial Banks (BUS) is regulated by Law Number 21 of 2008 concerning Sharia Banking. According to this law, banks are required to maintain their level of soundness. Article 1, paragraph 6 of POJK No. 8 of 2014 pertains to the evaluation of the soundness level of sharia commercial banks and sharia units. The health assessment of Sharia Rural Banks (BPRS) is regulated by Bank Indonesia Regulation No.9/17/PBI/2007, which is based on the Health Assessment System Rural Credit Bank using Sharia Principles. The RGEC method is an advancement of the CAMELS method. The RGEC method involves inherent risks, and quality risk management is applied to bank operations across eight factors: credit risk, market risk, liquidity risk, operational risk, legal risk, strategic risk, compliance risk, and reputation risk.
Teknis Pendirian Perbankan Syariah di Indonesia Desfianti, Silvia; Nurnasrina, Nurnasrina; Syahfawi, Syahfawi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10447015

Abstract

Syariah banking as an important component of banking law in Indonesia is currently experiencing rapid growth. The existence of Shariah banking is expected to help solve various problems in Indonesia, especially poverty. In the midst of its development, Shariah banking has not been able to handle the market share where the majority of the market share comes from people from the middle class. In addition, the education and socialization of Shariah banking is insufficient, so there is a diversity of public perceptions regarding Shariah banking. Pros and cons occur in society regarding the establishment of Sharia banks, where the benefits of Sharia banking are enormous, both in the economic world and in the future. This research uses literature review. Review using a qualitative approach. Primary data sources in this research were obtained from observations or research observations on problems that occur with Sharia banking management. Meanwhile, secondary data was obtained from good literature and books, journals and other sources related to current materials.
Analisis Prediksi Kebangkrutan Perusahaan Jasa Sektor Transportasi Di BEI Periode 2019-2021 Haryani, Sri; Syafei, Jasmina
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10479025

Abstract

This research aims to determine the prediction and level of accuracy of bankruptcy predictions between the Altman, Zmijewski, Grover, Springate, Fulmer, and Foster models. The sample used in this research is a transportation sector service company listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique and obtained a sample size of 21 companies from a population of 47 companies. In this research, the data analysis technique used is descriptive analysis. Based on the results of data analysis, there are differences in results between the Altman, Zmijewski, Grover, Springate, Fulmer, and Foster models in predicting bankruptcy. The accuracy levels obtained from the highest to the lowest respectively were the Grover model (76%), Zmijewski model (71%), Springate model (67%). Fulmer model (57%), Altman model (43%), and Foster model (38%). The Grover model is a bankruptcy prediction model that has the highest accuracy rate of 76%.
The Influence of Theory of Planned Behavior and Technology Acceptance Models on Behavioral Intentions in Online Grocery Shopping in Pekanbaru City Primaroni, Oky; Wijayanto, Gatot; Samsir, Samsir
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 1 (2024): JAAMTER - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10722797

Abstract

This study was carried out to investigate the impact of integrating two theories on consumer behavior, namely the Theory of Planned Behavior (TPB) and Technology Acceptance Models (TAM), on the consumer behavior intention in online food shopping in the city of Pekanbaru. A descriptive quantitative method was employed in this research, utilizing purposive sampling techniques. The study involved 174 female respondents aged 18 and above, residing in the city of Pekanbaru, who had previously engaged in online food shopping. The analysis of data was performed utilizing the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The results indicated that both the perceived usefulness (PU) and perceived ease of use have a notable impact on attitude (ATT). Furthermore, behavioral intention was significantly influenced by attitude (ATT), subjective norm (SN), and perceived behavioral control (PBC). The originality of this study resides in combining the Theory of Planned Behavior (TPB) and Technology Acceptance Models (TAM) within the specific context of online food shopping in the city of Pekanbaru. This study is expected to contribute to the field of consumer behavior, especially the behavior of consumers in Pekanbaru regarding online food shopping.

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