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Supriadi Siagian
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Jurnal JUEMA
Published by CV. Armas Suan Sejahtera
ISSN : 30632110     EISSN : -     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) dengan nomor registrasi ISSN 3063-2110 (Online) adalah jurnal peer-review, yang menyediakan forum untuk menerbitkan artikel ilmiah di bidang ekonomi, manajemen dan akuntansi, termasuk hasil penelitian asli, ulasan ilmiah baru, dan kritik atau komentar tentang ekonomi saat ini. Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) yang diterbitkan dua kali dalam setahun. Jurnal Ekonomi, Manajemen dan Akuntansi menerima artikel atau manuskrip di bidang ekonomi, manajemen keuangan, manajemen strategis, manajemen pemasaran, bisnis dan akuntasi keuangan, umum, dan perpajakan dari berbagai sumber, akademisi dan peneliti, baik nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
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ANALISIS PENGENDALIAN INTERNAL KAS DAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SINAR LESTARI UTAMA Regina Jaya
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): April 2024
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Basically, the main goal of the company is to maximize profits, maximize company growth and ensure company survival. The research method used in this research is a descriptive method, namely a research method by studying the methods used to describe or describe a collection of data or the results of observations that have been made. The aim is to provide an overview of the data or object being studied so that the data presented can be easily understood by other people who read it. The research results show that there is an organizational structure and employee job descriptions that reflect the duties and responsibilities of each employee from each department in the company, and encourage employees to comply with existing regulations, there is also a division of functions related to authority, monitoring, recording and Cash storage includes procedures related to company cash and the implementation of monitoring cash receipt and distribution reports received by the Finance Department. The company implements 4 credit limit conditions such as Capacity, Collateral, Character and Condition, so that it is sufficient to create internal control of cash and credit within PT. Sinar Lestari Utama is quite effective and efficient which intentionally or unintentionally provides effectiveness in the cash flow report
PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA Selvy
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): April 2024
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Nowadays, financial reports in companies are very necessary for both external and internal company interests. For external company purposes, financial reports are used, for example, to obtain loans from external parties. Financial reports are used as a benchmark for external parties to assess the company's financial condition. Meanwhile, for internal parties, financial reports are used by management to make decisions for activities related to the company's financial condition. Therefore, the revenue recognition method used by the company is also in the spotlight in preparing the company's financial reports, especially the profit and loss report. Because the revenue recognition method used affects the nominal sales figures in a period. The formulation of the problem in this research is whether the effect of using the income recognition method on PT company profits. Tondong Jaya Cliffs. The method used in this research is a descriptive method with research techniques including: library research, field research by means of observation, interviews, and online research. The results of the research show that the revenue recognition method used by the company has a real effect on PT company profits. Tebing Tondong Jaya and at the same time influences the company's financial reports, especially the profit and loss report. Where the company uses the cash basis method as its revenue recognition method. The advice given by the author is that companies should apply the accrual basis method in recognizing income, apart from that the profit and loss report will also be more accurate with the use of the accrual basis method
PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA Shelly Carolina
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): April 2024
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The purpose of this study is to find the relationship between marketing mix and communication towards customer loyalty. The marketing mix and communication have a close relationship to increase customer loyalty. If the marketing mix and communication is done well, it will give satisfaction to the customer so that the customer will continue to use the company's products in the future. The research methodology that is being used to measure is by survey, the type of research is quantitative descriptive and the nature of this research is explanatory research. The populations in this research were customers of PT. Bank Maspion Indonesia, Tbk Medan Branch as many as 163 people with a sample of 116 people. The method of data collections are done by distributing questionnaires, interviews, and literature studies. The variable was measured by a Likert scale. The data analysis model that has been used to answer the hypothesis is multiple regression. The results showed that marketing mix and communication simultaneously have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch. Partially, the marketing mix does not have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch and communication has a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch
PENGARUH CITRA MEREK DAN STRATEGI PEMASARAN TERHADAP TINGKAT PENJUALAN DI PT. BINA USAHA MANDIRI SEJAHTERA MEDAN Cindy Prilnes
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): April 2024
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Marketing strategy is an effort to market a product, be it a product or service, using a certain pattern of plans and tactics so that the number of sales becomes higher. The level of sales is the amount offered by a company by industrial users using distributors. The method used in this study is a survey approach, this type of research is quantitative descriptive and the nature of this research is explanatory research. The population in this study were all employees of PT. Bina Usaha Mandiri Sejahtera Medan, amounting to 84 people with sampling using saturated sampling is 84 people. The method of data collection is done by distributing a list of statements, observations and documentation studies. Variables are measured with a Likert scale. The model of data analysis used to answer hypotheses is multiple regression. The results showed that the brand image and marketing strategy together had a positive effect on the level of sales of PT. Bina Usaha Mandiri Sejahtera Medan. Partially, each variable has an influence on the level of sales and also has a significant effect between the two variables simultaneously on the level of sales of PT. Bina Usaha Mandiri Sejahtera Medan
PENGARUH DESKRIPSI PEKERJAAN DAN FASILITAS TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. SAMUDRA PANGAN LESTARI MEDAN Eldo Wijaya
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): April 2024
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Work productivity essentially includes an attitude that always has the view that today's work methods must be better than yesterday's work methods and the work that can be achieved tomorrow must be more or of higher quality than the work achieved today. The job description does not discuss the problem of people or employees in the company, but issues regarding the scope of activities, basic functions, main tasks, job names, authorities, responsibilities, assessment criteria and also the results. Work facilities in principle focus on office or company work, namely helping to serve various activities or smooth work and also being a means of support in various company activities that are physical and can be used in normal company activities. This research uses quantitative descriptive research. The sampling technique used a saturated sample. The research scale used is a Likert scale.Partially, it was found that the job description variable had a significant effect on the work productivity of PT. Samudra Pangan Lestari. Partially it was found that the facility variable had a significant effect on the work productivity of PT. Samudra Pangan Lestari. Simultaneously there is a significant influence between the variable job description and facilities on the work productivity of employees of PT. Samudra Pangan Lestari
PENGARUH KOMPETENSI DAN PEMBERIAN PENGHARGAAN TERHADAP SEMANGAT KERJA KARYAWAN PT. DEWA RENCANA KABUPATEN LANGKAT Supriadi Siagian
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): April 2024
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Employee work spirit must be considered, because work spirit is a person's desire and sincerity in doing their job well and discipline to achieve maximum work performance. The purpose of this study was to see the effect of competence and reward on employee work spirit at PT. Dewa Rencana, Langkat Regency. PT. Dewa Rencana Langkat is a company engaged in palm oil processing. The phenomenon that occurs in the company is a decrease in employee work spirit. One of the things that causes a decrease in employee work spirit is competence and reward. The company does not place employees according to their competence, as a result employees often find it difficult to understand their work. The company does not have a good reward system. The population in this study were all employees in the company totaling 30 people. The sample was taken using a saturated sampling technique where all members of the population were used as samples. Thus, the sample in this study amounted to 30 people. The results of the simultaneous hypothesis test showed that simultaneously the competency and reward variables had a significant effect on employee work spirit at PT. Dewa Rencana. Partially, each competency and reward variable had a significant effect on employee work spirit at PT. Dewa Rencana
PENGARUH BUDAYA ORGANISASI DAN PELATIHAN TERHADAP KINERJA PEGAWAI PADA PT. MARAHE INTI ALAM PERKASA LANGKAT Ade Sitepu; Supriono
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Organizational culture needs to be transformed periodically according to the human resources (employees) in the company, so that the company's goals have an optimal impact on employee performance through training programs provided by the company which will also help to improve employee performance where optimal employee performance will be able to help companies in achieving goals are becoming faster. This study aims to determine and analyze the influence of organizational culture and training on employee performance at PT. Marahe Inti Alam Perkasa Langkat. The type of research used is associative. The sampling technique used was a total sampling technique with a total of fifty-five participants. The results of this study were obtained Organizational culture has a positive and significant effect on employee performance, with a tcount of 6,792> a t-table value of 2,006. Training has a positive and significant effect on employee performance, with a t-count of 11.064> a t-table value of 2.006 and organizational culture and training have a positive and significant effect on employee performance, with an F-value of 78.875> a t-table value of 3.170 or a significance value of 0.000 <alpha (0.05). Expected For companies, it can create an organizational culture and training that is more appropriate or in accordance with the working conditions of employees so that they are increasingly able to create and optimal employee performance.
PENGARUH KREATIVITAS DAN INOVASI TERHADAP KINERJA PEMASARAN PADA PT. PERKEBUNAN NUSANTARA II TANJUNG MORAWA Cindy Margareta; Kristanty Nadapdap; Tiur Rajagukguk
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The purpose of this research is to analysis the influence of creativity and innovation to the product marketing in PT. Perkebunan Nusantara II (Persero) Tanjung Morawa. The method used in sampling was total sampling to 53 person respondent. The result of the research by parcial creativity has positive influence to the product marketing with regression coefficient 0,653, the same with it innovation has positive influence to the product marketing. The result of the research by simultant creativity and innovation influence to the marketing product because Fhitung > Ftabel, with value 7,286 > 3,18.
PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK  SYARIAH  INDONESIA, TBK CABANG MEDAN KAMPUNG BARU Iqbal Nur Hidayat; Aditya Amanda Pane; Rana Fathinah Ananda
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study aims to determine the effect of estimated value and ujrah on customer decisions in using gold pawn products at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch. The population in this study was customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch, which was 355 people. The selection of samples in this study was based on calculations put forward by Slovin so that the sample obtained amounted to 78 respondents. Data processing is carried out with the SPSS Statistics 21 program tool. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of this study show that the estimated value has a positive and significant effect on customer decisions, ujrah has a positive and insignificant effect on customer decisions while the estimated value and ujrah simultaneously have a positive and significant effect on customer decisions. .
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Maria Mercedes Br. Aritonang; Rana Fathinah Ananda; Aditya Amanda Pane
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The aim of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022, partially and simultaneously. The research design used is an associative approach. The population in this study was 88 Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2022 period with a sampling technique based on criteria using purposive sampling, namely Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019-2022 as many as 88 companies. Based on these criteria, the research sample is 26 companies in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange starting in 2019-2022. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data collection method used in this research is documentation techniques. The documentation technique in this research was carried out by collecting secondary data in the form of research via the Indonesian Stock Exchange (BEI) via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the t test that has been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has no effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it was concluded that audit tenure, audit rotation, company size had a simultaneous positive and significant effect on audit quality

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