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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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Employee Commitment and Culture Organization on Employee Performance Pramadewi, Arwinence; Roesdi, Rosnelly; Marzolina, Marzolina; Novandalina, Arini; Rivai, Yutiandry
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.10751011

Abstract

This study aims to analyze and examine the influence of employee commitment and cultural organizational factors towards employees of the Job Performance, Regional Secretariat (SetDa) Riau Province both simultaneously (overall test) and partial (individual test). The research method used is verification, while the population in this study is the Regional Secretariat (SetDa) Riau Province based on increasing totaling 402 people. By using the method of proportional stratified random sampling in the sample amount to obtain 40 respondents. While data collection technology is used by the field study and library that includes observation, interviews and question-naires, and to determine the relationship and the influence of an independent variable to the model variables to use Multiple Linear Regression Analysis. The results showed that the calculated results obtained statistically Multiple Correlation Coefficient (R) was 0.8950 with p <0.05 and the coefficient value of Determination (R2) 80.11%. This means that approximately 80.11% of employee commitment and organizational culture factors have a significant influence on employee job performance. Partial test showed that the partial coefficient of determination values contained in the organizational culture variables for (r2) = 54.58% with p = 0.00000 and tresult = 7.515> ttable = 1.678 and ttable variables for employee commitment (r2) = 78, 74% with p = 0.00000 and tresult = 13.196> ttable = 1.678. These results indicate that organizational cultural factors and employee commitment have a significant relationship influence on employee job performance of the Riau Province Regional Secretariat (SetDa).
Penyelesaian Pembiayaan Bermasalah pada Bank Syari’ah Addianata, Vydika Harya; Nurnasrina, Nurnasrina; Syahfawi, Syahfawi
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.10777573

Abstract

The pattern in resolving problematic financing at Islamic banks occurs by: 1. Restructuring. Financing restructuring is one of the efforts made by the Bank in its financing disbursement business activities so that the Customer can fulfill its obligations to the Bank. Restructuring that can be done is Rescheduling, Reconditioning, Restructuring, Rescheduling 2. Settlement through guarantee Settlement through guarantee can be done by non-litigation and litigation means. 3.Collection Agent, carried out using the services of third parties such as agents / law offices or lawyers and 4. Write off: an administrative action to delete the Customer's book that has a bad collectibility from the balance sheet amounting to the Customer's total arrears without removing the Customer's billing rights. The research method used is literature research, and also the author uses qualitative research methodology. The source of data used is taken through literature related to the object of research, and then will be analyzed descriptively with deductive analysis methods with general data that has been collected and conclusions drawn.
Determinan Audit Delay pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Kumala Sari, Dewi; Djamil, Nasrullah
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.10785259

Abstract

This study is a quantitative study that aims to determine how the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, the number of audit committees, and the board of directors on audit delay 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 uses secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses eviews 12. While the data processing method used is panel data regression analysis. The partial hypothesis research results show that the institutional ownership variable and the board of directors have a significant effect on audit delay. Meanwhile, the managerial ownership variable, the proportion of independent commissioners, and the number of audit committees have no significant effect on audit delay. The results of hypothesis research simultaneously have a significant effect on audit delay. The result of the coefficient of determination value adjust r-squared (R2) is 0.997220, this shows that the contribution of all independent variables in explaining the dependent variable is 99.72%.
Analisis Komparasi Daya Tarik Kerja Antara Generasi Y dan Generasi Z pada Mahasiswa Manajemen Fakultas Ekonomi dan Bisnis Universitas Riau : Comparative Analysis of Employer Attractiviness Between Generation Y and Generation Z in Management Students of the Faculty of Economics and Business Riau University Garnasih, Raden Lestari; Roesdi, Rosnelly; Maulidia, Nurul
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.10823701

Abstract

The purpose of this study was to compare the attractiveness of work between Generation Y and Generation Z in Management students of the Faculty of Economics and Business, Riau University. This research was conducted on undergraduate and postgraduate students with a population of 436 people. the sampling technique used was non-probability sampling method, namely purposive sampling (136 Management students of the Faculty of Economics and Business, Riau University).The data collection method is a questionnaire. The results showed that: 1) there are differences in interest value, social value, economic value and development value of employer attractiviness and there are no differences in application value between Generation Y and Generation Z in Management students of the Faculty of Economics and Business, Riau University. 2) The most attractive dimension for Generation Y is economic value and for Generation Z is social value.
Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang Terdaftar di Indonesia Tahun 2020-2022: Going Concern Audit Opinion: The Effect of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Companies Listed in Indonesia in 2020-2022. Sigolgi, Hudiya Aziza; Djamil, Nasrullah
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.10866156

Abstract

The objective of this study is to analyze the impact of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Going Concern Audit Opinions on the Indonesia Stock Exchange from 2020 to 2023. A sample of 39 observations from 13 manufacturing companies was selected using purposive sampling method. Logistic regression analysis was conducted to analyze the data, with support from SPSS 25 software. The study found that Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage significantly influence Going Concern Audit Opinions in Manufacturing companies on the Indonesia Stock Exchange. However, the Liquidity variable did not show a significant effect. The study shows that the independent variables examined can account for 73% of the variation in Going Concern Audit Opinions, as indicated by a Nagelkerke R Square value of 0.730 or 73%. The remaining 27% is explained by factors outside of this research model. These findings offer valuable insights for stakeholders, such as regulators, auditors, and investors, about the factors that affect Going Concern Audit Opinions, particularly in the Manufacturing sector of the Indonesia Stock Exchange. This study recommends paying attention to aspects of Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage in the audit process to anticipate and respond to potential problems with the sustainability of company operations. The language has been made more objective and formal, and the unnecessary phrase 'This study also suggests' has been removed. Additionally, the translation source has been mentioned to ensure transparency.
Determinan Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik Ismail, Nur Allief Yusuf; Syafei, Jasmina
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.10899699

Abstract

This research aims to determine the influence of job market considerations, financial rewards, family environment, openness to new things, professional training, intrinsic value of work, and social values ​​on Accounting students' interest in choosing a career as a Public Accountant. Sampling used a purposive sampling method, with a sample of 90 respondents. The analytical method used is the multiple linear analysis method. The research results prove that financial rewards, professional training, social values ​​influence accounting students' interest in choosing a career as a public accountant, while job market considerations, family environment, openness to new things, and intrinsic value of work do not influence accounting students' interest in choosing a career as a public accountant.
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.

Page 4 of 4 | Total Record : 39

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