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Jurnal Point Equilibrium Manajemen dan Akuntansi
Published by Universitas Sumatera Barat
ISSN : -     EISSN : 26861135     DOI : https://doi.org/10.59963/jpema
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Point Equilibrium Manajemen dan AKuntansi merupakan jurnal yang menerbitkan dua kali salam setahun, yaitu pada bulan maret dan oktober. Fokus pada jurnal ini yaitu bidang keilmuan manajemen dan akuntansi maupun semua yang terkait dengannya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 79 Documents
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Pencatatan Dan Pelaporan Keuangan Menggunakan Sak Emkm Pada Umkm Di Kecamatan Pariaman Selatan (Studi Kasus Pada Umkm Kampung Apar Innovation Center) Wahyuni EDT, Risa; Wardani, Rista
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.122

Abstract

Penelitian ini memiliki tujuan untuk membuat pencatatan dan pelaporan keuangan yang dilakukan oleh UMKM Kampung Apar Innovation Center (KAIC). Untuk mengetahui pencatatan yang dilakukan UMKM Kampung Apar Innovation Center (KAIC) telah sesuai dengan penerapan SAK EMKM. Penelitian ini menggunakan metode kualitatif dengan jenis pendekatan deskriptif. Penelitian ini dilakukan dengan beberapa tahapan yaitu, (1) pengumpulan data silakukan dengan wawancara dan observasi, (2) reduksi data, (3) penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa sistem pencatatan keuangan pada UMKM Kampung Apar Innovation Center (KAIC) dicatat manual dan masih sangat sederhana, hal tersebut dikarenakan pemilik masih belum memahami cara menyusun laporan keuangan yang sesuai dengan standar.
Pengaruh Potongan Harga Dan Layout Terhadap Kunjungan pelanggan Pada Sinar Jaya Swalayan Toboh Pariaman Safardi, Safardi; Rahayu, Sari
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.129

Abstract

Banyaknya supermarket yang bermunculan di Pariaman menimbulkan persaingan harga yang berdampak pada kunjungan ke supermarket tersebut. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh potongan harga dan layout terhadap kunjungan pelanggan di Sinar Jaya Swalayan Toboh Pariaman. Penelitian ini menggunakan model analisis deskriptif dan kuantitatif dengan metode analisis regresi berganda. Teknik yang digunakan untuk menentukan sampel dalam penelitian ini adalah teknik simple random sampling sehingga diperoleh total 33 sampel pelanggan Sinar Jaya Swalayan Toboh Pariaman. Hasil penelitian menunjukkan bahwa nilai signifikansi variabel potongan harga sebesar 0,000 < 0,05. Diskon (X1) berpengaruh signifikan terhadap kunjungan pelanggan di Sinar Jaya Swalayan Toboh Pariaman. Nilai signifikansi variabel tata letak (X2) adalah 0,000 < 0,05. layout berpengaruh signifikan terhadap kunjungan pelanggan di Sinar Jaya Swalayan Toboh Pariaman. Uji F diperoleh nilai F hitung = 167,630 dengan sig = 0,000 < 0,05.
Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Padang Pariaman Dewi, Winona Kumara; Erniwati, Erniwati; Novia Putri, Cici
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.130

Abstract

Penelitian ini dilakukan untuk menguji dan mengetahui pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Padang Pariaman, dengan menggunakan indikator Perencanaan, Pengadaan dan Penggunaan yang diuji secara parsial dan simultan.Sampel dalam penelitian ini adalah sebanyak 50 orang yang diambil dengan menggunakan teknikpurposive sampling. Hipotesis dalam penelitiaan inidiuji dengan teknik analisis linear berganda menggunakan SPSS versi-23. Hasil pengujian secara parsial dari penelitian ini menujukan bahwa Perencanaan berpengaruh signifikan terhadap kualitas laporan keuangan dengan nilai signifikansi 0,001 < 0,05, Pengadaan secara parsial berpengaruh signifikan terhadap kualitas laporan keuangan nilai signifikansi 0,008 < 0,05, dan Penggunaan secara parsial berpengaruh signifikan terhadap kualitas laporan keuangan dengan nilai 0,042 < 0,05. Adapun secara simultan variabel Perencanaan, Pengadaan, dan Penggunaan berpengaruh signifikan terhadap kualitas laporan keuangan Pemerintah Kabupaten Padang Pariamandengan nilai signifikansisebesar 0,000 < 0,05.
Pengaruh Diferensiasi Produk, Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Di Sulaman Indah Mayang Naras Kota Pariaman Utara Meidona, Syofria; Yanti, Novi; Nusrizky, Asri; syamsurizal, Syamsurizal
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.132

Abstract

ABSTRACT Analysis Of The Influence Of Product Difference, Product Quality And Price On Customer Purchase Decisions In Sulaman Indah Mayang, Naras Kota Pariaman Utara The purpose of this study was to measure the analysis of the effect of product differentiation, product quality and price on customer purchasing decisions in Sulaman Indah mayang, Naras Kota Pariaman Utara. The data collection method in this study used a questionnaire. The population in this study were customers of Sulaman Indah Mayang. The sample of this study amounted to 40 people. The questionnaire test consisted of validity test using the Corrected Item Correlation method, reliability test using Cronbach's Alpha method, classical assumption test which included: normality test, multicollinearity test and heteroscedasticity test, and there was an F test (simultaneous), and t test (partial). The analysis technique uses multiple linear regression analysis method. The results show product differentiation, product quality and price have a significant effect on customer purchasing decisions at Sulaman Indah Mayang simultaneously and partially. The regression is Y = 9.189 + 0.153 X1 + 0.343 X2 + 0.252 X3 and the adjusted R Square value is 0.546 which means that product differentiation, product quality and price variables affect customer purchasing decisions by 54.6%, while the remaining 45.4% customer purchasing decisions influenced by other variables outside the regression equation or variables not examined.
GAYA HIDUP HEDONIS DALAM PERILAKU KONSUMTIF (STUDI KASUS MAHASISWA ANGKATAN 2021 PRODI ADMINISTRASI BISNIS FAKULTAS ILMU SOSIAL DAN ILMU POLITIK USU) : Gaya Hidup Hedonis dalam Perilaku Konsumtif pada Mahasiswa Prodi Administrasi Bisnis Fakultas Ilmu Sosial dan Ilmu Politik USU Angkatan 2021, Faktor-Faktor yang Mempengaruhi Mahasiswa Program Studi Administrasi Bisnis di Fakultas Ilmu Sosial dan Ilmu Politik USU Angkatan 2021 Menjalani Gaya Hidup Hedonis, Dampak Gaya Hidup Hedonis dalam Perilaku Asri Lestari; Rivanka, Weny; Lestari, Dini
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.138

Abstract

This study aims to find out how big the hedonic lifestyle is in consumptive behavior in students of the Business Administration Study Program, Faculty of Social and Political Sciences,USU as well as the factors that influence and impact the hedonic lifestyle in consumptive behavior. This research is type of qualitative research. The population in this study were students of the Department of Business Administration, Faculty of Social and Political Sciences, USU Class of 2021. The sample in this study was 6 students majoring in Business Administration class 2021 class 4A. The sampling technique that can be used in this research is random sampling. Data analysis techniques used are data reduction, data presentation, and conclusions. The results of the study show that the hedonic lifestyle in consumptive behavior by students of the Business Administration Study Program, USU's Faculty of Social and Political Sciences, has various forms. Some students tend to choose a consumptive lifestyle in terms of fashion, while others are more inclined to social activities such as traveling and hanging out in popular places. Factors that influence students to live a hedonic lifestyle are personal preferences for modern life and family support. The positive impact of a hedonic lifestyle is increasing self-confidence and providing pleasant social experiences. The negative impacts are excessive consumption, priority imbalance, dissatisfaction, and uncontrolled financial spending.
PENGARUH FOMO DAN HEDONIC MOTIVATION TERHADAP PENGGUNAAN PAYLATER (STUDI KASUS MAHASISWA DI KOTA MEDAN): Pengaruh FoMo Terhadap Penggunaan Paylater Pada Mahasiswa Di Kota Medan, Pengaruh Hedonic Motivation Terhadap Penggunaan Paylater Pada Mahasiswa Di Kota Medan, Pengaruh FoMo dan Hedonic Motivation Terhadap Penggunaan Paylater Pada Mahasiswa Kota Medan Miranda, Miranda; Dewi Anggita, Nadya; Suci Afria Sasty Siregar; Lestari, Dini
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.142

Abstract

This study aims to find out how big the hedonic lifestyle is in consumptive behavior in students of the This study aims to determine how much influence fomo, hedonic motivation has on the use of paylater on students in Medan City. This research is included in the type of quantitative research. The population in this study were students of Medan City. The samples in this study were students from UNIMED, UINSU, and UMSU. The sampling technique that can be used in this research is random sampling. Data analysis techniques used are data reduction, data presentation, and conclusions. The results of the research on the t test (partial) show that Fomo has a significant value of 0.001 <0.05. Hedonic Motivation has a significant value of 0.587 > 0.05. The F test (simultaneous) has a significant value of 0.000 <0.05. The conclusion in this study is that H1 is accepted, which means that Fomo has an influence on the use of Paylater, H2 is rejected, which means that Hedonic Motivation has no effect on the use of Paylater, and finally H3 is accepted, meaning that Fomo and Hedonic Motivation have an effect simultaneously on the use of Paylater by students in Medan City. especially at UNIMED, UINSU, and UMSU.
PENGARUH KERAGAMAN PRODUK, TATA LETAK PRODUK DAN SUASANA TOKO TERHADAP MINAT BELI ULANG Lili Salfina, Lili Salfina; Fernando, Reynaldi
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.144

Abstract

Abstract The   clothing   business   in   Indonesia   is   growing   following   the   current   of odernization. More and more business people in the field of fashion will result in increasingly  fierce  competition.   This  competition   makes   business  people  formulate strategies so that the business they are involved in can survive. The Rasky Fashion located in  the  Balai  Baru  area  faces  this  situation  because  of  its  location  or  proximity  to competitors who offer similar products. In this case, Rasky Fashion also very concerned about the level of sales, which does not increase significantly every year. This study aims to determine the effect of product diversity, product layout, store atmosphere on partial and simultaneous repurchase interest. This type of research is quantitative with multiple linear regression analysis method using primary data, data collection methods are carried out by interviewing  and  distributing  questionnaires.  The  population  of  this  research  is  the customer of Rasky Fashion, the determination of the number of samples using the Roscoe technique, obtained as many as 40 respondents with the withdrawal using the purposive sampling  method.  The  results  showed  that  product  diversity, product  layout  and  store atmosphere had a significant effect on repurchase interest at Rasky Fashion partially and simultaneously. The regression is Y = 5,435 + 0,369 X1 + 0,261 X2 + 0,302 X3 and the Adjusted R Square value is 0.683, meaning that the independent variable is able to explain the dependent variable by 68.3% while the remaining 31.7% is explained by other variables not examined in this study.  
PENGARUH KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KOTA DEPOK : PENDAHULUAN, KAJIAN PUSTAKA, METODE, HASIL DAN PEMBAHASAN, PEMBAHASAN, KESIMPULAN, SARAN Melianda, Nurkaya; Aprillia, Frida
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.148

Abstract

 BKPSDM of Depok City is an agency that acts as the executor of the regional government and is responsible for formulating technical policies in the field of personnel and providing service support for governance in regional personnel management as an effort to manage HR Management with leadership that motivates employees to work better and can fulfill organizational goals more efficiently and effectively. This study aims to determine the effect of leadership and work motivation on employee performance at BKPSDM Depok City partially and simultaneously. The research used statistical quantitative methods. The number of saturated samples in this study were 60 respondents from BKPSDM employees. The Data analysis techniques in this study used multiple linear regression methods, data management used SPSS Version 25. The test results show that: 1) partially leadership and work motivation on employee performance at BKPSDM Depok City,the result partial test Leadership (X1) has a coefficient regression of 5,504>2,002, then H0 is rejected and H1 is accepted, and work motivation (X2) has a regression coefficient of 10,471>2,002, then H0 is rejected and H2 is accepted, both variabels have a significance value < 0,05. So the results of the t (partial) test show that there is a positive and significant influence of the variabels Leadership (X1) and Work Motivation (X2) on employee Performance at affect employee performace at BKPSDM Depok City. 2) simultaneously leadership dan work motivation affect employee performace at BKPSDM Depok City, the test results were obtained from Fining>Frabel (53,941>3,16 and a significance < 0,05). Then the results of testing the f test (simultaneous) show that there is a positive and significant influence on the variables of leadership and work motivation simultaneously on employee performace at BKPSDM Depok City. Keywords: Leadership, Work Motivation, Employee Performance
PENDIDIKAN ENTREPRENEUR DAN MINAT BERWIRAUSAHA MAHASISWA DALAM MEGHASILKAN NURSE PREPRENEUR Wati, Henny
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.154

Abstract

The background of this research is that improving the quality of health services in addition to increasing accessibility, also aims to improve the quality of health services provided. This includes education and training of medical staff, provision of appropriate medical facilities and equipment, and implementation of high standards of health care. Entrepreneurship course is a general subject at the University of West Sumatra. The Entrepreneurship course offers an opportunity to change the mindset of students to start creating jobs instead of being employees or casual workers. The purpose of this study was to analyze the interest and impact of education on students' interest in becoming entrepreneurs after graduation. The research method presented is quantitative, namely data expressed in the form of numbers or data that can be calculated. The results showed that if students' interest in entrepreneurship increased by 1%, the willingness to become entrepreneurs would increase by 21.2%. The results of the t test show that knowledge and skills increase by 1%, so that students' willingness to do something increases by 19%. The conclusion of this study is how the entrepreneurial spirit of students can be developed in various ways, including: a. through formal education, b. entrepreneurship seminar, c. Entrepreneurship education by inviting young entrepreneur mentors, d. self-taught, e. equip students with technical and transversal skills, f.Give students an attitude from looking for a job to opening a job.
P PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. RAHMAN JAYA MAKMUR DI SAMARINDA Sattar, Sattar; Saiful, Saiful; Romadloni, Moh.; Aisyah, Siti Nur
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.157

Abstract

This study aims to determine: (1) the effect of motivation on employee performance; (2) the effect of work discipline on employee performance; (3) the influence of motivation and work discipline together on the performance of employees at PT. Rahman Jaya Makmur in Samarinda. This is a research with a quantitative approach. A sample of 20 employees was determined by saturation or census sampling. Data collection techniques using a questionnaire. Test the validity of the instrument items using the Product Moment correlation technique and test the reliability using Cronbach Alpha. Analysis prerequisite test consists of normality test, multicollinearity test, autocorrelation test. Data analysis in order to answer research questions with multiple regression analysis. The results showed that the variables of motivation and work discipline simultaneously had a significant effect on employee performance (0.009 <0.05). The t test on the motivational variable partially has no significant effect on employee performance, this is indicated by a significant value of 0.074 (0.074 > 0.05). Meanwhile, the work discipline variable partially has a significant effect on employee performance, this is indicated by a significant value of 0.006 (0.006 <0.05). The magnitude of R2 is 424 or 42.4%. this means that the variables of motivation and work discipline have a contribution effect of 42.4% on employee performance and the other 57.6% are influenced by other factors that cannot be reached by this study.

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