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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 132 Documents
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Analisis Teori Pengambilan Keputusan Berbasis Risiko dalam Manajemen Proyek Alawdin, Damara Altaf; Kamila, Reghina Rahma; Khasanu, Muhammad Wildan; Hidayat N, Rusdi; Kusumasari , Indah Respati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.539

Abstract

Penelitian ini bertujuan untuk mengeksplorasi teori pengambilan keputusan berbasis risiko serta aplikasinya dalam lingkungan manajemen proyek. Pendekatan yang digunakan adalah studi literatur dan analisis data sekunder yang relevan dengan proses pengambilan keputusan strategis. Hasil penelitian menunjukkan bahwa pendekatan berbasis risiko meningkatkan efektivitas keputusan melalui identifikasi proaktif, evaluasi probabilitas dan dampak risiko, serta pengembangan strategi mitigasi. Selain itu, penggunaan alat bantu seperti matriks risiko dan perangkat lunak manajemen risiko terbukti mempercepat pengambilan keputusan yang berbasis data. Penelitian ini menyimpulkan bahwa teori pengambilan keputusan berbasis risiko tidak hanya mendukung keberhasilan proyek tetapi juga memberikan kerangka kerja yang sistematis untuk meningkatkan efisiensi operasional. Bahkan dalam situasi sulit, manajer proyek dapat membuat keputusan yang lebih tepat waktu dan akurat dengan memahami ancaman dan peluang yang tersedia. Penelitian ini juga menekankan betapa pentingnya komunikasi tim dalam proses pengelolaan risiko, di mana setiap anggota tim dilibatkan untuk memberikan saran yang akan membantu memperbaiki analisis risiko secara kolektif. Teori pengambilan keputusan berbasis risiko meningkatkan keberhasilan proyek dengan mengurangi kemungkinan kegagalan dan meningkatkan efisiensi operasi dengan proses yang lebih terstruktur. Implikasi dari penelitian ini diharapkan dapat menjadi panduan praktis bagi manajer proyek dalam menghadapi tantangan kompleks dalam pengelolaan risiko proyek di tengah keadaan yang semakin kompleks dan tidak menentu dalam lingkungan bisnis. Pada akhirnya, metode ini dapat membantu perusahaan membuat strategi manajemen proyek yang lebih fleksibel dan kuat untuk mengatasi berbagai masalah.
Penggunaan Data Analisis dan Big Data dalam Strategi Pengambilan Keputusan Keuangan Reyhan, Muhammad; Ahmad, Dafa Ramadhani; Ramadhan, Nanda Ari; Hidayat N, Rusdi; Kusumasari, Indah Respati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.540

Abstract

Riset ini menganalisis penggunaan data analisis, khususnya teknologi Big Data, dalam strategi keuangan dan pengambilan keputusan. Dengan memanfaatkan teknologi ini, perusahaan dapat mengidentifikasi pola dan tren yang penting untuk perencanaan anggaran dan pengelolaan risiko. Hasil penelitian menunjukkan bahwa analisis data memungkinkan prediksi yang lebih akurat mengenai pendapatan dan risiko, serta optimalisasi arus kas. Integrasi data dari beragam sumber, termasuk media sosial dan transaksi online, memperkaya pemahaman tentang perilaku pasar dan konsumen. Big Data memungkinkan perusahaan untuk mengolah volume data yang sangat besar, baik terstruktur maupun tidak terstruktur, dengan kecepatan yang tinggi. Dengan alat analisis yang tepat, perusahaan dapat mengekstraksi wawasan strategis yang relevan untuk meningkatkan daya saing. Misalnya, penggunaan algoritma pembelajaran mesin (Machine Learning) dan kecerdasan buatan (Artificial Intelligence) dapat membantu memprediksi permintaan pasar, mengenali segmentasi pelanggan, serta mengidentifikasi peluang untuk inovasi produk atau layanan. Dalam sektor keuangan, analisis data real-time dapat membantu perusahaan dalam mendeteksi penipuan, mengurangi ketidakpastian dalam investasi, dan memantau stabilitas keuangan secara menyeluruh.
Strategi Pengambilan Keputusan Berdasarkan Analisis SWOT: Studi pada Usaha UMKM Gajah Nasional di Sampang Sari, Susanti Ratna; Wibowo, Devin Nabillah Ramadanty; Nafisca, Nabila Aulia; Hidayat N, Rusdi; Kusumasari, Indah Respati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.541

Abstract

UMKM Gajah Nasional berlokasi  di kota Sampang, Madura, dan berkonsentrasi pada pembuatan perabotan rumah tangga tradisional. Analisis SWOT (Strengths, Weaknesses, Opportunities, and Threats) digunakan dalam penelitian ini untuk mengidentifikasi faktor internal dan eksternal. Setelah itu, mereka akan membuat strategi pengambilan keputusan yang sesuai dengan dinamika pasar. Penelitian menggunakan pendekatan kualitatif deskriptif untuk mengumpulkan data melalui observasi langsung, wawancara mendalam, dan dokumentasi. Menurut analisis, kekuatan utama UMKM Gajah Nasional adalah loyalitas pelanggan dan keterampilan produksi konvensional, sementara kelemahannya adalah kurangnya inovasi produk dan teknologi produksi konvensional. Di antara peluang yang ditemukan adalah dukungan pemerintah dan tren konsumsi terhadap produk lokal, sedangkan ancaman termasuk fluktuasi harga bahan baku dan persaingan harga dari produsen luar. Untuk mengatasi kelemahan dan memanfaatkan peluang, metode yang disarankan termasuk modernisasi teknologi, inovasi produk, dan pemasaran digital.
The Role of Situational Leadership in Manufacturing Industry Decision Making Automation Desintawati, Alivia Dwi Vivi; Diana, Fita; Hidayat N, Rusdi; Kusumasari, Indah Respati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.543

Abstract

This article examines the role of situational leadership in improving decision-making effectiveness in the manufacturing sector, particularly in relation to automation. The research reveals that a strong understanding of team dynamics and the leader's ability to adjust leadership styles according to employee readiness levels can enhance productivity and motivation. Amid technological and organizational changes, leaders who can adapt quickly will be more effective in managing transitions, especially in automating production processes. This article also offers practical recommendations for leaders to address challenges arising from the implementation of new technologies and to create a more collaborative and innovative work culture. By encouraging employee involvement in decision-making, leaders can foster innovation and improve operational efficiency, which in turn supports the company's success in facing evolving industry challenges.
The Role of Decision Theory in Improving Team Performance in the Work Environment Rahmawati S, Elia; Masyithah N, Rachmadani; Fatrecia S, Erika; Hidayat N, Rusdi; Kusumasari, Indah Respati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.546

Abstract

This research aims to analyze the role of decision-making theory in improving team performance in the work environment. Using a literature study approach, this research explores how the application of decision-making theories can influence team effectiveness as well as the factors that support team performance through appropriate decision-making. The results revealed that the application of structured and data-driven decision-making can strengthen teamwork, improve communication, and minimize internal conflicts, which ultimately contribute to improving the productivity and quality of team performance. Various decision-making theories, such as rational decision theory and consensus-based decision models, provide clear guidelines for making more informed and efficient decisions. This research also highlights the importance of emotional engagement, team member motivation, and the application of decision models that suit team and organizational dynamics. Overall, effective decision-making is key to achieving organizational goals, as it can improve team performance, productivity, and member job satisfaction. Therefore, training on decision-making in the work environment is essential to support team and organizational success.
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.

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