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Andri Putra Kesmawa
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INDONESIA
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259274     DOI : https://doi.org/10.47134/jampk
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan (3025-9274) is a scholarly publication that focuses on the understanding, development, and application of concepts in the fields of accounting, management, and policy planning. This journal aims to provide a platform for researchers, practitioners, academics, and stakeholders to share knowledge, research, and current thinking in these three disciplines. By integrating aspects of accounting, management, and policy planning, this journal seeks to present a holistic view of relevant business and policy issues. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan is committed to being a platform for sharing ideas, research, and current thinking in these three core fields. It is expected to make a valuable contribution to a better understanding of the relationship between accounting, management, and policy planning in the realms of business and policy.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 13 Documents
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Search results for , issue "Vol. 2 No. 3 (2025): March" : 13 Documents clear
Analysis Of The Level Of Understanding Of MSME Actors Towards SAK-EMKM Along The University Of North Sumatra Road From Door 1 To Door 4 Sari, Adila; Pricillia Deborah Valentine; Nayla Nurul Putri; Nuraini Azlin; Heriyati Chrisna
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.529

Abstract

This study aims to determine the degree of interpretation of Micro, Small, and Medium Enterprises (MSMEs) compared to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and analyze its application. This information was obtained from a survey of 168 MSME respondents on Jalan Universität North Sumatra (doors 1–4). The findings of the study show that most MSMEs do not understand the SAK EMKM, with 90% of respondents not knowing the standards and 84 respondents answering "Very ununderstanding." This is mainly due to a lack of accounting literacy, the belief that financial records are inaccurate, and a lack of awareness of resources. The findings of the study show that substantial socialization and education are needed for MSMEs to help, make clear budget reports in accordance with standards, increase transparency, provide access to financial resources, and support regional economic growth
Analisis Manajemen Sumber Daya Manusia terhadap Kinerja Guru Mulyani, Endang Sri; Rindaningsih, Ida
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.560

Abstract

Manajemen sumber daya manusia (SDM) berperan penting di dalam pengelolaan tenaga pendidik dan kependidikan di sebuah lembaga pendidikan. Analisis ini bertujuan untuk mengetahui bagaimana implementasi manajemen sumber daya manusia terhadap kinerja guru serta aspek atau komponen apa saja yang dapat meningkatkan kontribusinya sebagai tenaga pendidik maupun tenaga kependidikan. Metode yang digunakan adalah Studi Literatur (Library Research), di mana pengambilan data primer analisisnya adalah dari me-review 15 jurnal terpublikasi dan relevan dengan penelitian yang dilakukan melalui platform Google Scholar. Hasil Penelitian ini menunjukkan adanya pengaruh yang signifikan dari aspek-aspek MSDM terhadap kinerja guru di lembaga pendidikan.
Analysis on How Learning Motivation And The Understanding of Information Technology Affects Accounting Students Cumulative Grade Point Average (GPA) Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.563

Abstract

This study examines the relationship between accounting students' cumulative grade point average (GPA) and their information technology proficiency and motivation to learn. In the current digital era, success in the accounting business, where managing and reporting financial data is essential, increasingly depends on having a strong information technology background. The study used a survey methodology and a quantitative approach, focusing on 50 accounting students in Medan. A standardized questionnaire measuring demographics, learning motivation, and IT comprehension was used to gather data. Information technology knowledge and GPA have a significant positive link (p = 0.001), according to the data, suggesting that improving students' IT proficiency can significantly raise their academic achievement. On the other hand, learning motivation's impact on GPA is not statistically significant (p = 0.096), indicating that although motivation is relevant, other elements might be more crucial for academic achievement. To improve overall academic performance in accounting education, the findings highlight the necessity for educational institutions to concentrate on enhancing students' IT comprehension in addition to learning motivation tactics.
Analysis of The Effect of Accounting Education, Motivation And Availability of Job Information on Accounting Students' Interest In A Career As An Accountant Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Parsi, Citra; Miranda, Aqilah; Arnita, Vina
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.571

Abstract

This study aims to analyze the effect of accounting education, motivation, and the availability of job information on accounting students' interest in a career as an accountant. The phenomenon of shifting student interest in choosing a career outside accounting may threaten the availability of professional accountants in the future. Using a quantitative approach and a systematic survey design, data were collected from 100 students of accounting study programs in Medan who had taken the "Basic Accounting" course. The analysis results show that accounting education has a significant influence on student interest (T-statistic 2.927, P-Value 0.002), followed by learning motivation (T-statistic 4.214, P-Value 0.000) and availability of job information (T-statistic 2.715, P-Value 0.043). The R² value of 0.757 indicates that the three variables explain 75% of the variation in students' interest in a career as an accountant. These findings emphasize the importance of improving the quality of accounting education, strong motivation among students, and adequate access to job information. Recommendations are given for universities to design more relevant and informative educational programs to increase students' interest in the accounting profession in a sustainable manner.
The Effect of System Quality and Information Quality of The Student Academic Portal on User Satisfaction in Accounting Students Sitorus, Atikah; Manao, Marcella; Sari, Nurmala; Ramadhani, Suci; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.584

Abstract

This study aims to analyze the effect of system quality and information quality of the academic portal on user satisfaction among accounting students at Universitas Pembangunan Panca Budi. The method used in this research is a quantitative approach with descriptive and analytical design. Data was collected through an online questionnaire distributed to 323 students, with the sample determined using the Slovin formula, resulting in 76 respondents. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21. The results showed that there was a significant positive influence between system quality and information quality on user satisfaction. Students expect improvements in portal accessibility, especially when filling out KRS, as well as reducing distractions such as annoying advertisements. This study concludes that improving the quality of academic portal systems and information can increase user satisfaction, which in turn supports a more effective teaching and learning process.
The Effect of Campus Facilities Quality and Technology Support on Student Satisfaction Nayma, Salshabilla; Panjaitan, Cristanti; Silitonga, Claudia Jeremia; Aditya, Rizka Dina; Khofifah; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.586

Abstract

The aim of this research is to show how technological support and the quality of campus facilities influence student satisfaction at Panca Budi Development University. Data was collected from 58 respondents through a five-point Likert scale questionnaire. The independent variables, namely technology support and campus facilities, are related to the dependent variable, namely student satisfaction. This study was conducted using multiple linear regression analysis. Research shows that student satisfaction is significantly and positively influenced by technological support and campus facilities. Campus facilities have the smallest influence, but technology support has the greatest influence (regression coefficient 0.838). Simultaneously these two variables make a significant contribution to student satisfaction (E-count = 122.645; p < 0.05). With a coefficient of determination (R2) of 81.7%, this research shows that more technological support and campus facilities are needed to create an ideal learning environment and increase student satisfaction.
Pengaruh Bystander Effect dan Whitleblowing terhadap Academic Fraud Intention pada Mata Pelajaran Dasar-Dasar Akuntansi di SMK Negeri Surakarta Syafana, Rekhana Riska Nur; Hamidi, Nurhasan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.602

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh bystander effect terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (2) Pengaruh whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (3) Interaksi pengaruh bystander effect dan whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. Metode penelitian yang digunakan adalah penelitian kuantitatif. Data diperoleh dari penyebaran kuesioner. Sampel yang digunakan dalam penelitian ini adalah peserta didik jurusan akuntansi kelas X pada SMK Negeri di Surakarta yang berjumlah 167 peserta didik. Data dalam penelitian ini diolah menggunakan uji regresi linear berganda dengan bantuan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa: (1) Terdapat pengaruh signifikan pada variabel bystander effect terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (2) Terdapat pengaruh signifikan pada variabel whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta. (3) Terdapat pengaruh yang signifikan secara simultan pada variabel bystander effect dan variabel whistleblowing terhadap academic fraud intention pada mata pelajaran dasar-dasar akuntansi di SMKN Surakarta.
Pengaruh Online Customer Review, Kualitas Produksi Dan Promosi Terhadap Keputusan Pembelian Pengguna Marketplace Tokopedia Di Yogyakarta Yanuardi Wisnu Murti; Awan Santosa
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.589

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh customer review, kualitas produksi dan promosi terhadap keputusan pembeli pengguna marketplace Tokopedia di Yogyakarta. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai alat pengumpulan data. Teknik sampling menggunakan non probability sampling dengan metode purposive sampling. Data yang dikumpulkan dianalisis menggunakan metode uji koefisien regresi (uji-t). Hasil analisis menunjukkan bahwa online customer review tidak berpengaruh signifikan terhadap keputusan pembeli. Kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembeli, promosi berpengaruh positif dan signifikan terhadap keputusan pembeli. Penelitian ini memberikan wawasan mengenai keputusan pembeli pengguna marketplace Tokopedia di Yogyakarta. Implikasi praktisnya adalah pentingnya pengaruh online customer review, mengetahui kualitas produk serta promosi yang dilakukan produsen terhadap pembeli pengguna marketplace Tokopedia di Yogyakarta
Analysis Of The Implementation Of Enterprise Risk Management (ERM) at Zeribowl Group Medan Tanjung, Ayu Wulandari
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.625

Abstract

This study aims to see how the implementation of Enterprise Risk Management (ERM) in Zeribowl Group Medan Company. This study is a field research using a descriptive qualitative approach. From the results of the study it is known that Enterprise Risk Management (ERM) in Zeribowl Group Company is implemented through eight frameworks including, internal environment, strategic and risk objectives setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring. In addition, through a comprehensive ERM, Zeribowl Group is committed to ensuring that existing risks can be managed effectively, so that the company can focus more on achieving its strategic goals while maintaining the integrity and resilience of the business in the long term.
Pengaruh Konformitas Teman Sebaya dan Minat Karir terhadap Pengambilan Keputusan Memilih Program Studi Pendidikan Akuntansi Rahmania, Chanifah; Susilaningsih; Ivada, Elvia
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.630

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konformitas teman sebaya dan minat karir terhadap pengambilan keputusan memilih Program Studi Pendidikan Akuntansi. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas Sebelas Maret angkatan tahun 2021-2024 berjumlah 258 mahasiswa. Sampel diambil dengan menggunakan teknik proportional random sampling. Teknik pengumpulan data yang digunakan adalah kuesioner untuk konformitas teman sebaya, minat karir dan pengambilan keputusan memilih Program Studi Pendidikan Akuntansi. Teknik analisis data menggunakan analisis korelasi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh konformitas teman sebaya dan minat karir terhadap pengambilan keputusan memilih Program Studi Pendidikan Akuntansi.

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