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Contact Name
m. firza alpi
Contact Email
akmami@ceredindonesia.or.id
Phone
+628376499951
Journal Mail Official
akmami@ceredindonesia.or.id
Editorial Address
Jalan Pendidikan, Ps. XI Tembung, Bandar Klippa Kec. Percut Sei Tuan, Kab. Deli Serdang, Sumatera Utara 20371
Location
Unknown,
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INDONESIA
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
ISSN : -     EISSN : 2723665X     DOI : -
Core Subject : Economy,
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) diterbitkan oleh Centre for Research and Development Indonesia (CERED Indonesia) bulan Juni dan bulan Desember dalam setahun. Jurnal AKMAMI adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademisi dan praktisi yang menaruh minat pada bidang akuntansi manajemen ekonomi. Jurnal AKMAMI menerima kiriman artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Penentuan artikel yang dimuat dilakukan melalui proses blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyararatan baku untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap perkembangan profesi, akuntansi manajemen ekonomi. Editor bertanggung jawab untuk memberikan telaah konstruktif terhadap artikel yang akan dimuat dan (jika dipandang perlu) dan menyampaikan hasil evaluasi artikel kepada penulis. Artikel yang diusulkan untuk dimuat pada jurnal disarankan untuk mengikuti pedoman penulisan artikel yang dibuat oleh Editor. Artikel dikirim dalam bentuk softcopy ke alamat email editor Jurnal AKMAMI Centre for Research and Development Indonesia (CERED Indonesia) akmami@ceredindonesia.or.id E-ISSN: 2723-665X
Articles 20 Documents
Implementasi Akuntansi Pajak Pertambahan Nilai pada Pengadaan Suku Cadang di Lingkungan PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulo Brayan Nugroho, Agung
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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The purpose of this study was to determine and analyze the system and application of VAT accounting in the procurement of spare parts at PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulobrayan as well as the implications of the system and application of VAT accounting for companies in the procurement of spare parts at PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulobrayan. The study was conducted at PT. Indonesian Railways Regional Division I North Sumatra Bengsar Pulobrayan, which is a State-Owned Enterprise (BUMN) which is engaged in transportation. The research approach used is descriptive research. The results of this study illustrate that the VAT policy at PT. Kereta Api Indonesia (Persero) Division I SU Bengsar Pulobrayan regulated in PMK No. 80 of 2012 where railroad transportation services are not subject to VAT, except for rent or charter. Implications of the publication of PMK No. 80 of 2012 brought influence to the government and PT. KAI For the government, the elimination of VAT on freight services in the form of short-term freight trains could reduce the country's revenue from VAT. With the existence of KMK 80 of 2012, it is expected to reduce logistics costs and improve the competitiveness of other modes of transportation such as road transport. For PT KAI, the implications of this policy can provide administrative convenience and are expected to encourage the railroad industry in transportation activities.
Pengaruh Promosi, Komunikasi dan Budaya Organisasi terhadap Kinerja Karyawan pada PT Central Mandiri Cemerlang Rostina, Cut Fitri; Gozali, Ryanda Perdana; Chuanda, Yosita; Triady, Kevin; Kurniawan, Rudy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 3 (2020): (SEPTEMBER)
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The purpose of this study was to examine the effect of promotion, communication and organizational culture on the performance of employees of PT. Central Mandiri Cemerlang. The approach taken in this research is an associative approach. Saturated sampling technique is a sampling technique when all members of the population are used as samples. The sample in this study amounted to 88 people. Data analysis was carried out by multiple linear regression analysis through classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test and hypothesis testing consisting of simultaneous test, partial test, and coefficient of determination. The results showed that partially and simultaneously promotion, communication and organizational culture had a significant effect on the performance of the employees of PT. Central Mandiri Cemerlang.
Pengaruh Current Ratio dan Total Asset Turnover Terhadap Return on Assets Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Paramita, Esti; Pakpahan, Effendy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 2 (2020): (APRIL)
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The purpose of this study was to determine the effect of Current Ratio and Total Assets Turnover both partially and simultaneously on Return On Assets in Food and Beverage Companies listed on the Indonesia Stock Exchange. The approach used in this study is the balance sheet and income statement of Food and Beverage Companies listed on the Indonesia Stock Exchange from 2012-2016.The independent variable used in this study consisted of Current Ratio and Total Assets Turnover, while the dependent variable was Return On Assets. Data collection techniques used in this study used the study of documentation. Data analysis techniques used multiple linear regression analysis, classic assumption test, t test, F test and coefficient of determination, with SPSS 16 software.The results of this study prove that the Current Ratio partially has an influence on Return On Assets and Total Assets Turnover also has an influence on Return On Assets. And simultaneously Current Ratio and Total Assets Turnover also has an influence on Return On Assets on Food and Beverage Companies listed on the Indonesia Stock Exchange.
Analisis Faktor Yang Mempengaruhi Keinginan Berwirausaha Pada Mahasiswa Perguruan Tinggi Isalm Swasta Di Kota Medan Arif, Muhammad; Yusnandar, Willy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 3 (2020): (SEPTEMBER)
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This study aims to determine and analyze the effect of tolerance for risk, self-success and freedom in working partially on the desire to become entrepreneurs and to analyze the effect of tolerance for risk, self-success and freedom in working simultaneously on the desire to become entrepreneurial. This study uses an associative approach which is a study that aims to determine the relationship between several variables. This research was conducted on students at the Private Islamic College in Medan City. The population is all students at UMSU, UINSU and UISU. While the sample of this research is limited to students in semester 5 and 6. The sampling technique uses non-probability methods. Because of the large population, the sampling used a quota sampling technique of 100 students. Types of data collected to support the variables studied are primary data and secondary data. Data collection techniques used were interviews (Interview), a list of questions (Questionaire) and documentation study. The data analysis technique in this study used an associative approach and quantitative research with multiple linear regression statistical measures.Based on the results of research conducted, r table = 0.300. From the calculations in the study, it was obtained that B from tolerance to risk was 0.057, B Self-success was 0.015 and B freedom in work was 0.609. So it means that if the tolerance for risk is increased 100% (1 time) then the interest in entrepreneurship will increase by 5.7% and if self-success is increased 100% (1 time) then the interest in entrepreneurship will increase by 1.5% and if freedom in work is increased 100% (1 times) then the interest in entrepreneurship will increase by 60.9%
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Pegawai pada Kantor Badan Penanggulangan Bencana Daerah Provinsi Sumatera Utara Pratama, Habib Ridho
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 2 (2020): (APRIL)
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The purpose of this study was to determine and analyze the effect of leadership style and work discipline partially and simultaneously on the performance of employees at the Office of the Regional Disaster Management Agency of North Sumatra Province. Samples were selected using the random sampling method with the Slovin formula. Data is processed using multiple linear regression statistical test methods. The results of this study prove that leadership style has a significant effect on employee performance at the Office of the Regional Disaster Management Agency of North Sumatra Province. Likewise, the work discipline that affects the performance of employees at the Office of the Regional Disaster Management Agency of North Sumatra Province. The leadership style and work discipline simultaneously influence the performance of employees in the Office of the Regional Disaster Management Agency of North Sumatra Province.
Perspektif Alumni Tentang Pengaruh Kualitas Pelayanan STIPAP-Medan Terhadap Loyalitas Alumni Dengan Kepuasan Sebagai Variabel Intervening (Studi Kasus di STIPAP (Sekolah Tinggi Ilmu Agribisnis Perkebunan) -Medan Tambunan, Karen; Ginting, Paham; Lumbanraja, Prihatin
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 3 (2020): (SEPTEMBER)
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Education is a process of learning which involves campus actively in developing the students’ potency in having religious spiritual power, self-control, personality, intelligence, morality, and skill needed by them and society. Therefore, each higher education needs to recognize its service quality to the students by using the five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research used descriptive explanatory method. The data were gathered by using questionnaires. The population was 1,298 alumni of the Department of BDP (Plantation Crop Culture) of STIPA, Medan, and 93 of them were used as the samples. The data were analyzed by using SPSS 22 software program. The result of the research showed that responsiveness had direct, positive, and significant influence on alumni’s satisfaction, assurance had direct, positive, and significant influence on alumni’s satisfaction, and empathy had direct, positive, and significant influence on alumni’s satisfaction at STIPAP, Medan. Tangibles, reliability, responsiveness, assurance, empathy, and alumni’s satisfaction simultaneously had positive and significant influence on alumni’s satisfaction at STIPAP, Medan. Tangibles had direct, positive, and significant influence on alumni’s loyalty, alumni’s satisfaction had direct, positive, and significant influence on alumni’s loyalty, responsiveness had indirect, positive, and significant influence on alumni’s loyalty through alumni’s satisfaction as intervening variable, assurance had indirect, positive, and significant influence on alumni’s loyalty through alumni’s satisfaction as intervening variable,, and empathy had indirect, positive, and significant influence on alumni’s loyalty through alumni’s satisfaction as intervening variable at STIPAP, Medan.
Pengaruh Citra Merek Dan Kepercayaan Merek Terhadap Loyalitas Merek Pada Produk Yamaha (Studi Kasus Pada Mahasiswa/I Universitas Muhammadiyah Sumatera Utara Astuti, Rini; Alfarizky, Aldi
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 2 (2020): (APRIL)
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The purpose of this study was to determine and analyze the effect of brand image on brand loyalty, to know and analyze the effect of brand trust on brand loyalty and to know and analyze the influence of brand image and brand trust on brand loyalty on Yamaha products (Case studies on university students Muhammadiyah North Sumatra). The approach used in this research is an associative approach. The population in this study were all students of the University of Muhammadiyah North Sumatra. While the samples that met the criteria for sampling the observations made were 100 respondents. Data collection techniques in this study used a questionnaire technique. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t Test and F Test), and the Coefficient of Determination. Data processing in this study uses the SPSS (Statistic Package for the Social Sciens) software program version 24.00. Partially known that brand image has a positive and significant influence on brand loyalty in Yamaha products. Partially known that brand trust has a positive and significant influence on brand loyalty on Yamaha products. Simultaneously it is known that brand image and brand trust have a significant effect on brand loyalty on Yamaha products
Analisa Penggunaan Forward Contract Hedging pada Nilai Ekspor Barang Ekonomi Provinsi Sumatera Utara Hernawaty, Hernawaty; Chrisna, Heriyati; Junawan, Junawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 3 (2020): (SEPTEMBER)
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This study aims to determine the benefits of using forward contract hedging on the export value of economic goods in North Sumatra Province 2018-2019. This research is quantitative descriptive. The object of research used is the exchange rate difference from receivables from export transactions of economic goods of North Sumatra Province in 2018-2019. The data source used is secondary data obtained from the official website of BPS North Sumatra Province (sumut.bps.go.id) and Bank Indonesia (www.bi.go.id). The data analysis technique uses descriptive techniques by describing the stages of the forward contract systematically. The formula used in calculating the forward contract is Eiteman's formula and Jeff Madura's formula. The results show that forward contract hedging is more effective in 2019 (when the Rupiah exchange rate against the USD is more stable) than in 2018 (when the Rupiah exchange rate against the USD tends to fluctuate in an extreme manner)
Pengaruh Pelatihan Dan Pengawasan Terhadap Kinerja Pegawai Pada Lembaga Penyiaran Publik TVRI Sumatera Utara Wardana, Azli Tri; Astuti, Rini; Murniyanti, Sri
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 2 (2020): (APRIL)
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The purpose of this study was to determine and analyze the effect of training on employee performance, to know and analyze supervision on employee performance and to know and analyze the effect of training and supervision on employee performance at the public broadcaster TVRI North Sumatra. The approach used in this research is an associative approach. The population in this study were employees of the North Sumatra TVRI Public Broadcasting Institution in the field of Business Development Programs and Engineering, totaling 98 respondents. Data collection techniques in this study used interview and questionnaire techniques. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t test and f test), and the Coefficient of Determination. Data processing in this study uses the SPSS (Statistic Package for the Social Sciens) software program. Partially, it is known that the training has a positive and significant influence on the performance of employees at the public broadcaster TVRI North Sumatra Utara. Partially, it is known that supervision has a positive and significant influence on the performance of employees at the public broadcaster TVRI North Sumatra. Simultaneously it is known that training and supervision have a positive and significant effect on employee performance at the TVRI Public Broadcasting Agency North Sumatra
PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SOCFIN INDONESIA astuti, rini; Tarigan, Tina Fitria
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol 1, No 3 (2020): (SEPTEMBER)
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This study aims to determine the effect of work stress and work environment on employee performance at PT. Socfin Indonesia. The approach in this research is to use quantitative and associative approaches. The determination of the number of samples taken as respondents in this study were 68 employees. The data collection techniques in this study were interviews, documentation and a questionnaire, this positive value means that if stress and the work environment are increased, employee performance will increase. From the F test, it is obtained 0.451 with sig 0.000 0.05, indicating that Ho is rejected and Ha is accepted, meaning that work stress (X1) and work environment (X2) have a significant effect on employee performance (Y) at the 0.05 level. The coefficient of determination obtained (R-Square) is 0.014 or 14%, indicating that about 14% of the Y variable can be explained by the work stress variable (X1) and the work environment (X2) or it can be practically said that the contribution of work stress (X1) and work environment (X2) on employee performance (Y) is 14%, the rest is influenced by other variables not examined.

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