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 MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK SUMUT ]]>
<![CDATA[Wahid Siregar, Putra]]>;
<![CDATA[Reza Septriawan, Muhammad]]>;
<![CDATA[Nurhayati, Nurhayati]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v2i2.168
<![CDATA[This study aims to analyse the financial performance of PT Bank Sumut during the 2021-2023 period using the CAMEL method (Capital, Asset Quality, Management, Earnings, Liquidity), which is an important tool in assessing bank health. The banking sector in Indonesia has a crucial role in the national economy, so evaluating the financial performance of banks is very important to ensure operational sustainability and positive contributions to the economy. The data shows positive growth in assets and net profit, with total assets increasing from IDR38.01 trillion in 2021 to IDR40.62 trillion in 2022, and reaching IDR44.39 trillion in 2023. Net profit also increased from IDR613.50 billion in 2021 to IDR700.72 billion in 2022, and reached IDR740.08 billion in 2023. Despite these positive trends, an in-depth analysis is needed to identify the strengths and weaknesses of PT Bank Sumut, especially in the face of challenges caused by the COVID-19 pandemic and changing economic conditions. The results of the study are expected to provide valuable insights for management in formulating improvement strategies, for regulators to ensure compliance with applicable regulations, as well as for investors and the public interested in understanding the bank's financial performance.]]>
<![CDATA[ANALISIS PENGARUH PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DI BEI ]]>
<![CDATA[Jonathan Silaban, Chandro]]>;
<![CDATA[Siregar, Lukman Hakim]]>;
<![CDATA[Anan, Malesa]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v2i2.169
<![CDATA[This study aims to analyse the effect of inventory turnover and sales growth on profitability in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data obtained from the financial statements of ten companies in the automotive sub-sector for five years. The research method used is descriptive quantitative with a multiple linear regression statistical approach to test the effect of independent variables (inventory turnover and sales growth) on the dependent variable (profitability measured by Return on Assets / ROA). The results showed that partially, inventory turnover and sales growth do not always have a significant effect on profitability, but simultaneously both have a contribution to the company's profitability. These findings can provide input for company management in managing inventory and sales strategies to improve financial performance, as well as a reference for further research in the field of accounting and financial management of automotive companies in Indonesia.]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO.14 DALAM METODE PENILAIAN DAN PENCATATAN PERSEDIAAN PADA KUD KANDANGAN, SIMALUNGUN ]]>
<![CDATA[Nuraini, Nuraini]]>;
<![CDATA[Zahari, Zahari]]>;
<![CDATA[Mulyani, Sri]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v2i2.171
<![CDATA[This study aims to ascertain whether the application of the method of valuation and recording of KUD Kandangan inventory is appropriate or not. This research was conducted at KUD Kandangan which is located in Kandangan Village, Bosar Bayu, Pematang Bandar District, Siamlungun Regency, North Sumatra. The method used in this research is a qualitative method that the data is in the form of recording, research, measurement and disclosure of inventory in KUD Kandangan with PSAK No.14 about Inventory. For data collection using observation with a direct review of the company, interviews with the company and documentation in the form of documents or financial statements and accounting records related to research problems. The results of this study provide that every trading company requires inventory of trade goods to be sold. In the method of recording the inventory of trade goods in KUD Kandangan Simalungun has done inventory of goods, especially with the perpetual method. As for the FIFO (First In, First Out) method used for valuation of merchandise inventory. Disclosure of existing inventory in KUD Kandangan Simalungun can be presented in accordance with PSAK No.14 in the financial statements, especially the income statement and statement of financial position.]]>
<![CDATA[ANALISIS DAMPAK KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP OMSET PENJUALAN PADA PT. RODA MAS AUTO PRIMA ]]>
<![CDATA[Fitriani Lubis, Ayu]]>;
<![CDATA[Siregar, Lukman Hakim]]>;
<![CDATA[Nurhayati, Nurhayati]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v2i2.173
<![CDATA[This study analyses the impact of the Value Added Tax (VAT) rate increase from 10% to 11% that came into effect in April 2022 on sales turnover at PT Roda Mas Auto Prima, an automotive repair shop in Medan. This VAT increase is a strategic government policy to strengthen state revenue and overcome the budget deficit due to the COVID-19 pandemic. The research uses a qualitative descriptive method with data collection techniques through observation, in-depth interviews, and documentation of company financial data for 2021, 2022, and 2023. The analysis was conducted through a comparison of turnover data before and after the VAT increase and a narrative review of the company's adaptation strategy. The results showed that the turnover of PT Roda Mas Auto Prima experienced growth despite the VAT rate increase, from IDR 3.86 billion in 2021 to IDR 4.80 billion in 2022 and jumped to IDR 7.10 billion in 2023. The determining factor for success lies not only in adjusting prices after the VAT increase, but also in service innovation, improving work quality, and promotion and discount strategies to maintain customer loyalty. This research shows that with the right adaptive measures, companies can overcome the challenges of fiscal policy changes and maintain business growth. This study serves as a valuable reference for automotive businesses and fiscal policy stakeholders in the future.]]>
<![CDATA[ANALISIS PENGUKURAN KINERJA PT X MELALUI INDIKATOR INDI 4.0 ]]>
<![CDATA[Yusdiman, Wawang]]>;
<![CDATA[Budi Kusuma, Alan]]>
<![CDATA[ Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[PT. ANAN PUBLISHER CENDEKIA ]]>
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DOI: 10.70585/jumali.v2i2.174
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengukuran kinerja transformasi digital pada PT X dengan menggunakan indikator Indonesia Industry 4.0 Readiness Index (INDI 4.0). Transformasi digital merupakan tuntutan utama dalam menghadapi era Revolusi Industri 4.0, terutama bagi perusahaan yang bergerak di sektor pelayanan publik. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif dengan desain studi kasus, mengacu pada lima pilar utama INDI 4.0: Manajemen dan Organisasi, Orang dan Budaya, Produk dan Layanan, Teknologi, dan Operasi Perusahaan. Hasil asesmen yang diperoleh menunjukkan bahwa tingkat kesiapan digital PT X berada pada kategori “matang” dengan skor keseluruhan sebesar 3,54. Pilar Manajemen dan Organisasi menunjukkan skor tertinggi (4,00), sedangkan pilar Operasi Perusahaan memperoleh nilai terendah (3,00), mengindikasikan perlunya peningkatan infrastruktur dan adopsi teknologi canggih. Implikasi dari hasil ini menunjukkan perlunya penguatan kompetensi sumber daya manusia, investasi teknologi informasi, dan integrasi sistem untuk mencapai layanan publik berbasis digital yang efektif. Penelitian ini memberikan kontribusi praktis dan akademik dalam merancang strategi transformasi digital sektor publik berbasis pengukuran yang objektif dan terstandar.]]>
