cover
Contact Name
Tengku Mohd Diansyah
Contact Email
jamekfkpt@gmail.com
Phone
+6281361000256
Journal Mail Official
jamekfkpt@gmail.com
Editorial Address
Jl Sisimangaraja No 338
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen operasi,diterbitkan dalam tiga kali yaitu pada bulan Januari, Mei, dan September
Articles 46 Documents
Pengaruh Kualitas Produk, Harga dan Kualitas Pelayanan Terhadap Kepuasan Pengguna Produk Merek Onna di PT. Tunas Interior Salmon Situmoran; Riandani Rezki Prana; Dewi Shinta Wulandari Lubis
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 1 (2021): Edisi Januari
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This study aims to determine the effect of product quality, price and quality of service to the satisfaction of users of the Onna brand products at PT. Tunas Interior Batam. The samples in this study were 89 consumers who bought Onna products at PT. Tunas Interior in January 2018 until December 2018, sampling using the Slovin formula with a population of 851 people. Data analysis using Multiple Regression test, hypothesis testing using the coefficient of determination (R2), partial test (t test), and simultaneous test (F test), while processing using SPSS 20. The results of research using the coefficient of determination test showed that the quality of the product, price and quality of service are able to explain its existence to the variable of customer satisfaction, besides that partially product quality, price and service quality has a positive and significant effect on customer satisfaction, simultaneously product quality, price and quality of service have a positive and significant effect on customer satisfaction.
Pengaruh Penerapan Sistem e-Filing, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kpp Pratama Medan Polonia Mulyana
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 1 (2021): Edisi Januari
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This research was conducted with the aim of knowing the effect of the application of thesystem e-filing, tax knowledge and tax sanctions on taxpayer compliance at KPP Pratama Medan Polonia with tax socialization as a moderating variable. This type of research is associative research with a quantitative approach. The population used in this study are registered taxpayers who submit annual tax returns at KPP Pratama Medan Polonia. The sampling technique usedmethod random sampling with a sample of 100 respondents. The method of analysis of this research is using multiple linear regression and Moderated Regression Analysis
PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO ATAS NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Nur Syafitri Siregar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 1 (2021): Edisi Januari
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The studies show that size of company has profitability effect. DER (Debt to equity ratio) affects profitability. The firm size affects the firm value. Debt to equity ratio affects the firm value. Profitability affects the firm value. The firm size affects the firm value in the consumer goods industry companies listed on the Indonesia Stock Exchange with profitability as a mediating variable. Debt to equity ratio affects the firm value in consumer goods industry companies listed on the Indonesia Stock Exchange with profitability as a mediating variable.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR Muhammad Rizky Al-Khairi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 1 (2021): Edisi Januari
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

There is differences time in the company’s financial report to the capital market can be caused by some factors like profitability, company age, auditor substitution, and reputation of KAP. Issues in this research was how profitability, company age, auditor substitution, and reputation of KAP can be effect to audit report lag in partial and simultan. This research analyze with double regression. Result of this research indicate that profitability, company age and reputation of KAP is not influential audit report lag. While auditor substitution is influential audit report lag in partial. The combined of profitability, company age, auditor substitution, and reputation of kap are influential audit report lag on simultan.
Pengaruh Pengetahuan Pajak, Sosialisasi Pajak, dan Mutu Pelayanan Fiskus Atas Kepatuhan Wajib Pajak Serta Kesadaran Wajib Pajak Sebagai Variabel Intervening di 1 KPP Medan Kota Nur Azizah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 1 (2021): Edisi Januari
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The research wants to measure the influence of tax knowledge, tax socialization, and fiscus service quality for tax payers compliant such tax payers awarn to intervening variables in KPP Medan Kota. This research was take sample of 100 individual tax payers that registered in KPP Medan Kota. The data analysis use path analysis method. The r esearch result shows that tax knowledge, tax socialization, and fiscus service quality have significant result on tax payers awarn. Tax socialization and fiscus services quality have no significant result on tax payers compliant otherwise tax knowledge and tax payers awarn have significant result on tax payers compliant. So by Indirectly tax knowledge, tax socialization, and fiscus service quality have significant result on tax payers compliant to the tax payers awarn
PENGARUH BRAND UNDERSTANDING, BRAND INFLUENCE DAN BRAND CREDIBILITY TERHADAP MINAT ELECTRONIC WORD OF MOUTH DI MEDAN (Studi pada Mahasiswa FEB UnHar Medan) Annisha Suvero Suyar; Ani Murwani Muhar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 1 (2021): Edisi Januari
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This study aims to determine the effect of brand understanding, brand influence and brand credibility on the selection of private universities in electronic word of mouth, either partially or simultaneously. The population in this study was 100 with a sample of 100 respondents using a sampling technique, namely probability sampling. The analysis technique used is multiple linear regression. The results showed that brand understanding had no effect on the selection of private universities in electronic word of mouth, brand influence had no effect on the selection of private universities in electronic word of mouth, brand credibility had a positive and significant effect on the selection of private universities in electronic word of mouth. , brand understanding, brand influence and brand credibility have a positive and significant effect on the selection of private universities in electronic word of mouth and the selection of private universities in electronic word of mouth (y) is influenced by X1 (brand understanding), X2 (brand influence), and X3 (brand credibility) of 10.7%
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN daniel sitorus
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 2 (2021): Edisi Mei
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

Аbstrаk Jurnal menjelaskan mengenai dominan Good Corporate Governance yang terdiri dari dua variabel yaitu komite audit dan Dewan Komisaris Independen terhadap nilai perusahaan dan Kinerja Keuangan n yang dihitung menggunakan Return On Assets dan Tobins’Q. Hipotesi Hasil Analisa pertama menyebutkan F.sig α (0,000) < 0,05 membuktikan dari variabel Dewan komite audit dan Komisaris Independen signifikan secara bersamaan terhadap Kinerja Keuangan. Hasil pengujian hipotesis kedua diketahui F.sig α (0,000) < 0,05 membuktikan variabel Dewan Komisaris Independen dan Komite Audit signifikan secara simultan terhadap Nilai Perusahaan. Secara parsial variabel Good Corporate Governance signifikan terhadap Kinerja Keuangan dan Nilai Perusahaan. Adjusted R Square Good Corporate Governance terhadap hubungan Kinerja Keuangan bernilai sebesar 40,2% sedangkan 59,8% belum dianlisis dan di jelaskan dalam jurnal ini. Adjusted R Square Good Corporate Governance terhadap Nilai Perusahaan sebesar 51,8% sedangkan 48,2% di Analisa oleh variabel lain yang belum ada dalam jurnal ini. Kata Kunci: Good Corporate Governance, Dewan Komisaris Independen, Komite Audit, Kinerja Keuangan, Return On Assets, Nilai Perusahaan, Tobins’Q
Pengaruh Kontrak Pemerintah Terhadap Penilaian Perusahaan Sri Adina Sitepu
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 2 (2021): Edisi Mei
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

Every company wants its high company value and can attract the attention of investors to make investments. In increasing company value, the company must be able to increase the supporting factors of the company value itself. One of the factors that can increase company value is government contracts. In the sense that if the company has a good cooperation with the company, the value of the company will be better in the eyes of investors. The purpose of this literature review is to see the effect of government contracts on firm value. The method in this literature review is a literature review. The search for review articles is carried out using the database of sciences from google scholar, scientific directory and clinical keys using keywords, namely government contracts (cooperation with the government) and company valuation: tobins Q (firm value), cost of equity (capital cost), profitability (profitability). ) and sales growth (sales growth). The results of the study found that government contracts have a lower responsibility than companies, government contracts have a statistically significant effect on lower equity. Companies that contract with the government have a significant negative effect on sales growth. Government contracts on industry are strategically more important to increase the value of profitability compared to industries that are not strategically important.
Peningkatan Kinerja Pada Perusahaan Dengan Menerapkan Corporate Governance Zulia Maisyara Nasution
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 2 (2021): Edisi Mei
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

ABSTRACT Corporate governance is measured using the CGPI (Corporate Governance Perception Index) from the rankings compiled by the IICG (Indonesian Institute of Corporate Governance) and company performance is measured using the Return on Equity and Tobin's Q. The statistical method used is multiple linear regression analysis. The research sample is a company listed on the Jakarta Stock Exchange and participated in a survey conducted by IICG in 2005-2007 and included in the CGPI ranking. Based on the output of hypothesis testing, the conclusion can be drawn that corporate governance affects the company's market performance. This indicates that the greater the market value of the assets, the greater the willingness of investors to make more sacrifices for the company, so that the company has a very strong brand image because the implementation of GCG (Good Corporate Governance) is related to improving the company's image. Companies that practice GCG will experience improved image and increase corporate value. However, corporate governance has no direct effect on the company's operational performance. This indicates that the issuer's awareness is still low in implementing GCG. The company management has not been interested in long-term benefits related to the implementation of GCG so that they feel that they can run without GCG.
PENGGUNAAN MODEL ALTMAN Z”-SCORE, SPRINGATE, ZMIJEWSKI UNTUK MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN PERTAMBANGAN LISTING BEI Iman Indrafana Kusumo Hasbullah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 1 No 2 (2021): Edisi Mei
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Abstract

This research aims to analyze the results of financial distress prediction using the methods of Altman Z "-Score, Springate, and Zmijewski. This research uses secondary data, that is financial reports from mining company data that listed in Bursa Efek Indonesia (BEI) years 2010 - 2016. The total of all mining companies in this research are 42 companies and there are 26 companies that use as samples. Sample selectied by purposive sampling. Data analysis techniques in this research using quantitative descriptive analysis technique.. Research results, there were 7 companies that predicted in healthy condition by using the method of Altman Z "-Score. There were 2 companies that were predicted in healthy condition by using Springate method and by using Zmijewski method, there were as many as 12 companies were predicted in healthy condition. For predictions of companies that were in bankruptcy condition, Altman Z "-Score method predicts there were as many as 2 companies that were in bankrupt condition. By using Springate method, there were as many as 6 companies in a state of bankruptcy were predicted. By using Zmijewski method, there were as many as 1 company predicted in a state of bankruptcy. For the overall results of each methods, there were two companies that were in a healthy condition for 7 consecutive years, consistent with the results that predicted by each methods, there were the method of Altman Z "-Score, Springate, and Zmijewski.