Jurnal Manajemen Akuntansi dan Ilmu Ekonomi
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi disingkat JUMALI merupakan jurnal di bidang Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi dengan ruang lingkup Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Pendidikan Ekonomi, Pendidikan Akuntansi, Pendidikan Ekonomi Koperasi, Manajemen, Manajemen Syariah, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, dan lainnya), Pemasaran, Manajemen Transportasi, Manajemen Industri, Manajemen Informatika, Kesekretariatan, Ekonomi Bisnis, E-bisnis, Perilaku Konsumen, Kewirausahaan, Keuangan, Kebijakan Publik, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Manajemen Pemasaran, Kualitas Pelayanan, Akuntansi Perbankan, Sistem Informasi Akuntansi, Pendidikan Akuntansi, Perpajakan, Pasar Modal dan Investasi, Akuntansi UMKM, Akuntansi Lembaga Perkreditan Rakyat, dan bidang ilmu lain yang terkait.
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<![CDATA[ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SAAT PANDEMI COVID-19 PADA PT TELEKOMUNIKASI INDONESIA TBK ]]>
<![CDATA[Khairunnisa]]>;
<![CDATA[Siregar, Lukman Hakim]]>;
<![CDATA[Rozi, Fachrul]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v1i1.8
<![CDATA[This study aims to find out the differences in financial performance of PT. Telekommunikasi Indonesia Tbk Company before and during the COVID-19 pandemic period 2019–2021, as seen from the ratios of liquidity, profitability, solvency, and activity. This study uses a type of descriptive research with a quantitative approach. The results of this study are seen in several ratios, with the results of the ratio of provability and also liability showing that the performance of Telecom Indonesia Tbk has had a positive impact since the time of the COVID-19 pandemic in 2020 and 2021 compared to the pre-COVID-19 period, which showed smaller corporate liability compared with its assets and equity. In the profitability section, namely ROA (return on assets), ROE (return on equity), and NPM (net profit margin), it can be concluded that the COVID-19 pandemic had a positive impact on the financial performance of PT Telecommunication Indonesia Tbk. Because of the four increasing ratios with the low operating burden on the liquidity side, namely the current ratio and the net working capital to asset ratio, it can be concluded that the actual ratio of PT Telecommunikasi Indonesia Tbk has increased. On the NWCA side, liquidity decreased due to the impact of COVID-19 compared to before the COVID-19 pandemic.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS DAN RASIO LIKUIDITAS PADA PT. PANCA USAHA MAKMUR ]]>
<![CDATA[Nurhaliza]]>;
<![CDATA[Rozi, Facrul]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v1i1.9
<![CDATA[The purpose of this research is to find out the financial performance of the PT. Panca Usaha Makmur in the years 2019–2021. The types of data used in the research are primary data and secondary data. This research uses a descriptive approach, i.e., a method performed by collecting, classifying, analyzing, and interpreting data related to the problem encountered and comparing the secondary information obtained with the actual situation in the company to draw conclusions. Based on the data analysis, the financial performance through the profitability ratio and the liquidity ratio at the P.T. Panca Usaha Makmur is very poor, where the value of each ratio is below the average. Return on assets in 2019 was 0.01%, in 2020 it was 0.046%, and in 2021 it was 0.036%. Return on equity in 2019 at 3.40%, in 2020 at 9.57%, and in 2021 at 5.88%. The current ratio in 2019 is 0.58%; in 2020, it is 0.51%; in 2021, it is 0.80%. Cash ratio was 0.49% in 2019, 0.35% in 2020, and 0.55% in 2021. This makes the company need to make improvements as well as improvements for the sustainability of good financial performance of the company.]]>
<![CDATA[SISTEM PEMBERIAN KREDIT CEPAT AMAN (KCA) DI MASA PANDEMI COVID-19 PADA PT PEGADAIAN CABANG MEDAN PETISAH ]]>
<![CDATA[Sahda, Nabila]]>;
<![CDATA[Anan, Malesa]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v1i1.10
<![CDATA[PT Pegadaian is a non-bank credit institution that provides credit distribution services to the public. The aim of this study is to find out if there are any changes in the system of credit granting during the current COVID-19 pandemic and their influence on the rate of votes in the Pegadaian PT Branch Field of Petisah. As for the data used in this final task, there are primary data and secondary data. Data collection techniques include interviews, observations, and documentation. The data analysis techniques used are qualitative and descriptive. Based on the results of the analysis carried out, it can be concluded that the system of rapid granting of safe credit (KCA) at PT Pegadaian Branch Field Petisah during the pandemic period has undergone changes in accordance with government regulations that restrict mobility and activity in public areas and have an influence on the rate of number of customers in recent years.]]>
<![CDATA[ANALISIS REALISASI PENCAPAIAN TARGET PENERIMAAN BEA DAN CUKAI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN BELAWAN TAHUN 2020-2021 ]]>
<![CDATA[Anastasya, Tamara]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v1i1.11
<![CDATA[This research analyzes the realization of customs and excise revenue at the Belawan Intermediate Customs and Excise Supervision and Service Office. The results show that customs and excise have significant potential in optimizing state revenue, although they do not always increase annually. The decline in revenue is mainly due to fluctuations in international trade, with inconsistent monthly customs revenue. To boost revenue, this office has implemented joint programs, including joint analysis, joint collection, joint supervision, and cross-functional staff assignments, aimed at enhancing supervision of taxpayer compliance with customs and excise regulations. Additionally, revenue from excisable goods is relatively low, with only one instance of revenue recorded in 2020 and none in 2021.]]>
<![CDATA[PENGARUH HARGA JUAL DAN POTONGAN HARGA TERHADAP LABA PENJUALAN PADA PT. GIORDANO INDONESIA (TIMBERLAND) MEDAN ]]>
<![CDATA[susanti, Eva]]>;
<![CDATA[Hakim Siregar, Lukman]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v1i1.12
<![CDATA[This study aims to explain the impact of the sale price and price cuts on sales profits in Giordano Indonesia. Sampling techniques were used in this study of 60 respondents in a timberland store at PT. GIORDANO, Indonesia. The type of data that is collected is quantitative data (data expressed in the form of numbers), which is a number of answers from respondents. Besides, it also collects qualitative data, which is about the history of the company as well as the information needed to support this researcher. The test results of the first hypothesis show that the sale price is obtained: t_count > t_table = 4,285 > 1,671. Based on the result, H_0 is rejected and H_1 is accepted for the price influence variable. Thus, partially, the selling price has a significant positive influence on the sales profit at PT. GIORDANO INDONESIA. In the second hypothetical test, the price cut was t_count > t_tabel = 4,534 > 1.671. The result of the F test in this study is that the value of F_calculate > F_table = 35,192 > 3.16. Thus, it can be concluded that simultaneously, the sale price and the price reduction have a significant positive effect on the sales profit at PT. GIORDANO INDONESIA (timberland). Keywords: price of sale, price cut, profit of sale]]>
