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Paska Marto Hasugian
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paskamarto86@gmail.com
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+6281264451404
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admin@seaninstitute.or.id
Editorial Address
Komplek New Pratama ASri Blok C, No.2, Deliserdang, Sumatera Utara, Indonesia
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INDONESIA
Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29865689     DOI : https://doi.org/10.54209
Core Subject : Economy, Science,
Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) is a journal in the field of Management, Accounting and the Cluster of Economic Sciences with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economics Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, and others), Marketing, Transportation Management, Industrial Management, Informatics Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Quality of Service, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital and Investment Markets, SME Accounting, Rural Credit Institution Accounting, And other related fields of science.
Articles 43 Documents
Analysis Traditional Market Revitalization For Economic Improvement of Kras Market Kediri Syaipudin, Latif; Awwalin, Idah Nurfajriya
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.105

Abstract

This study explains the problem of the unfavorable image of traditional markets in the eyes of society. special attention from the government for traditional markets, namely through revitalization as a form of market development to become a more organized and attractive location or area for the community. This research uses a qualitative approach with a descriptive type, namely research that prioritizes observing phenomena and requires sharp instincts in making decisions. Data collection techniques with interviews, observation and documentation. The results of this study, are: 1) The impact of the revitalization program on the economic conditions of traders is that it has a good impact on the community, through this revitalization it will remove the impression of a smelly, dirty and dirty traditional market. 2) Constraints and solutions for revitalization programs for merchant sales turnover, namely obstacles related to HR management that are still not qualified to compete with the modern market, the solution for traders must keep up with the times, namely by providing good service and cleanliness.
Readiness of Local Governments in the Application of Accrual-Based Accounting Standards Hermawan , Atang
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.113

Abstract

Major modifications were made to the financial reporting system in Indonesia after the passage of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP). It is hoped that these alterations will allow for a more accurate depiction of financial standing, the presentation of accurate data on rights and obligations, and the ability to more accurately gauge performance. The purpose of this research is to ascertain whether or not local governments are prepared to switch to a more rigorous system of accounting based on accruals. Descriptive qualitative research describes this kind of study. The objects were collected from the Pangandaran Regency Regional Government for this study. According to the findings, different trainings have been provided by the Pangandaran district government as part of the district's implementation of accrual-based SAP. This is supported by a government legislation that mandates the use of accrual-based SAP by all subnational administrations, including the government of the Pangandaran Regency. There is a lack of human resources and training in preparation for the use of accrual-based accounting standards, such as the still-manual preparation of LKPD.
Applying the Principles of Good Corporate Governance in Corporate Financial Management Hasanudin, Hasanudin
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.115

Abstract

This study aims to analyze the application of the principles of Good Corporate Governance (GCG) in corporate financial management. The method used in this research is descriptive qualitative research. The results of the research GCG principles that are applied are transparency, accountability, independence, and corporate social responsibility which have an impact on company management where 1) the principle of transparency refers to the openness and clarity of information provided by the company to stakeholders, 2) The principle of accountability emphasizes the importance company to be responsible for policies and actions taken in managing company finances, 3) The principle of responsibility emphasizes the importance of companies to pay attention to the interests of all stakeholders in making decisions and policies, 4) The principle of independence emphasizes the importance of companies to avoid conflicts of interest and maintain independence in decision making decisions, and 5) the principle of fairness emphasizes the importance of fair and equal treatment of all company stakeholders. The implication of this research is that companies must apply GCG principles in their financial management to achieve long-term success.
Analysis Of The Role Of People's Business Credit (KUR), Exchange Rate, And Exports, And Their Relationship To GRDP Of North Sumatra 2016 – 2020 Hasyim, Hasyim; Lumbantobing , Monalisa; Mawarta Siregar , Henny; Melani Aruan, Nur Indah
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.129

Abstract

This research aims to analyze the role of People's Business Credit (KUR), foreign exchange rates, and exports in relation to the Gross Regional Domestic Product (GRDP) of North Sumatra during the period from 2016 to 2020. This study is important to understand the impact of these variables on economic growth and the potential development of key sectors in the region. This research utilizes a quantitative approach and secondary data obtained from relevant agencies and financial institutions. The collected data includes the value of KUR, foreign exchange rates, exports, and the GRDP of North Sumatra. The analysis results indicate a positive relationship between KUR, foreign exchange rates, exports, and the GRDP of North Sumatra. KUR plays a crucial role in improving financial access for micro, small, and medium enterprises (MSMEs) in the region, which in turn contributes to economic growth. Foreign exchange rates also influence the GRDP as they can affect the competitiveness of export and import products. Moreover, exports have a positive impact on the GRDP by increasing income and driving related economic sectors.
Analyzing The Concept Of Operational Management at PT Campina Ice Cream Industry Company in Surabaya Mebri, Salomina; Alansisus Bebo, Magnus; Dharma Ramadhan, Aditya; Bagas Firmansyah, Niken; Yasin, Muhammad
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.130

Abstract

The development of the ice cream industry in Indonesia is increasingly competitive and varied. Consumers are not only children but extend to teenagers, adults and even parents. The improvement of the food and beverage industry is expected to become one of the leading sectors in encouraging the growth of the manufacturing industry and the Indonesian economy, The object of this research is PT Campina Ice Cream Industry Tbk is one of the leading fast moving consumer goods company categories in ice cream processing for 51 years which began in 1972. This study aims to analyze and describe the development of product quality, marketing strategies so that PT CAMPINA ICE CREAM can have achievements and improvements to company profitability. This study explain the Determine and analyze the company's financial performance in terms of profitability ratio. In the 2019-2020 period there was a decrease in profits, but in 2020-2021 the Campina Company increased sales based on innovations made.
The Effect Of Work Training, Work Environment And Work Motivation On The Work Productivity Of PT. XYZ Rahmayanti, Nita; Maisara, Putri
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), oktober 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v2i1.136

Abstract

The purpose of this study was to determine the effect of job training and the work environment on the work productivity of PT. XZY. Quantitative data collection through questionnaires distributed to Department employees Cutting PT. XZY which is 166 is the method used in this study. The analytical tools used were data instrument testing, classical assumption testing, hypothesis testing, and multiple linear regression testing using SPSS version 25. The results of the t test in this study were job training partially having a positive and significant effect on work productivity at PT. XYZ, the work environment partially has a positive and significant effect on the work productivity of employees of PT. XYZ, work motivation partially has a positive and significant effect on the work productivity of PT. XYZ. The results of the job training f test, work environment, work motivation simultaneously affect the work productivity of employees of PT. XYZ.
The Role of Islamic Entrepreneurship in Bermuamalah Junaidi, Moh.
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), oktober 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v2i1.144

Abstract

By looking at reality honestly and objectively, people are aware that cultivating an entrepreneurial mentality is an important breakthrough and cannot be delayed any longer. We all have to think to look and go in that direction. In Islam, both in terms of concept and practice, entrepreneurial activity is not a strange thing, in fact this is what the Prophet, his wife, friends, and also the scholars of the country often practiced. Islam does not only talk about entrepreneurship (although in terms of independent work and hard work), but directly puts it into practice in real life. Educational institutions through their practitioners must be more concrete in preparing learning activity programs that can really encourage the growth and development of an entrepreneurial spirit from elementary school to university.
The Effect of Intellectual Intelligence, Learning Motivation, Learning Behavior on interest in learning Computer Accounting at Imelda University Medan students Sihombing, Monang Juanda Tua
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), oktober 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v2i1.146

Abstract

This study aims to analyze the effect of intellectual intelligence, learning motivation, learning behavior on interest in learning computer accounting in Imelda University students in Medan. Intellectual intelligence alone is not able to be relied upon in understanding lessons to start an activity will have a feeling of laziness and not interested in continuing their activities without being balanced with strong learning motivation and enthusiasm causing concentration and attention to lessons will decrease so that low learning behavior will reflect a lack of attitude. both from the student himself in responding and responding to every teaching and learning activity that occurs and is not responsible for the learning opportunities given to him. The analytical method used in this study is a quantitative method by testing the classical assumptions, as well as statistical analysis, namely multiple regression analysis. The total population in this study were 240 students. the sample used was 130 students using a sampling technique with the Cluster Random Sampling method. Students are required to study harder so giving rewards is necessary so that students are motivated to learn. Learning behavior in accordance with educational goals, where educational goals can be achieved effectively and efficiently, so that academic achievement can be improved
Youtube Creative Content As A Source Of Income From Islamic Business Ethics Zulfikar Siregar, Achmad; Pasaribu, Mhd Amalan; Daulay, Nurlaily Kamilah; Wahyuni MS, Purnama
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 01 (2022): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), Oktober 202
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i01.177

Abstract

The increasingly fierce business competition, especially at the global Revised  level, not only requires business actors to always be vigilant and Accepted  creative, but also has an unfavorable impact on the environment and human benefit. This phenomenon implicates the many actions of business people tend to ignore the principles of business ethics. This study aims to discover how YouTube creative content is used as a source of income by Youtubers Community from Indonesia  and to find out its accordance with Islamic business ethics. The subjects in this research are Indonesia YouTubers whose Youtube channels have been monetized and have more than 100,000 subscribers. Data was collected through observation and documentation. Data was analysed using qualitative analysis by describing events and relating them to Islamic business ethics. The results of the study found that there are some YouTubers who ignore some principles of business ethics in Islam by posting negative content (obscenities, vulgar videos, and pranks), namely: Jess No Limit, Frost Diamond, namely: Ricis Official, Atta Halilintar, Rans Entertaiment, Baim Paula, GEN HALILINTAR.
Islamic Legal Perspective On Business With An Online Deposit Service System In Social Media Nursyahida, Rafika; Hermalia Putri, Shanty; Safira Saliha, Ulfa; Zulfikar Siregar, Achmad
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 01 (2022): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), Oktober 202
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i01.178

Abstract

Online delivery service is a business that provides buying and selling services to people to buy something, which is then added as a fee which is called entrusted service fee. The problem in this research is how is the perspective of Islamic law towards business with an online entrusted service system through social media. Data collection in this writing uses the method of reviewing several sources of books, journals and sharia economic websites as research libraries. From the results of this study it can be concluded that basically entrusted services are permitted in Islamic law. If the entrusted service has fulfilled the pillars and conditions. Buying and selling entrusted services through social media is not a practice of buying and selling other people's property. The agreement between the entrusted service provider and the seller is made orally.