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Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 46 Documents
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Pengaruh Risk Management Terhadap Corporate Performance di Mediasi Oleh Internal Control Dan Corporate Governance Teddi Gunadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 2 No 3 (2022): Edisi September
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v2i3.354

Abstract

Based on research and discussion of this study, the researcher provides advice relating to management that is practical. In this case maximizing the risk management function in improving the company's performance. If any risk can be mitigated properly, it can minimize the impact caused, protect from risks that can hamper the achievement of company goals. The research used is quantitative research with descriptive methods and causality. This aims to describe research in accordance with reality without subjectivity. With a sample of 200 respondents. Testing using SEM analysis, where obtained for the value of R2 functions to indicate how much each independent variable is able to explain the dependent variable. Performance Management has R2 of 0.92. This figure shows that Risk Management, Internal Control and Good Corporate Governance can explain 92% of variants of performance management, while the rest is explained by other factors. For the value of R2 functions to show how much each independent variable is able to explain the dependent variable. Internal control has R2 of 0.82. This figure shows that risk management can explain 82% of variants of internal control, while the rest is explained by other factors. For the value of R2 functions to show how much each independent variable is able to explain the dependent variable. Good Corporate Governance has R2 of 0.82. This figure shows that risk management can explain 82% of variants of good corporate governance, while the rest is explained by other factors.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN DENGAN SIZE SEBAGAI VARIABEL MODERATING Anni Farida Harahap; Listiorini; Desi Ika
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 1 (2023): Edisi Januari 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.344

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Likuiditas, Leverage terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan sampel sejumlah 38 perusahaan dengan 5 tahun pengamatan sehingga total sampel 190. Teknik analisis data penelitian ini menggunakan Analisis Regresi Linier Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan uji residual. Hasil penelitian ini menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap Kebijakan Dividen, Likuiditas dan Leverage berpengaruh terhadap Kebijakan Dividen. Ukuran Perusahaan mampu memoderasi pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang terdaftar di Bursa Efek indonesia Periode 2016-2020.
Pengaruh DER Dan TATO Terhadap PBV Dengan ROA Sebagai Intervening Pada Perusahaan Properti & Real Estate Astri Dwika Suardy; Syahyunan; Sunaryo
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 1 (2023): Edisi Januari 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.355

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh DER dan TATO terhadap PBV dengan ROA sebagai variabel intervening pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia melalui website BEI. Populasi dari penelitian ini adalah keseluruhan perusahaan properti dan real estate yang terdaftar di BEI. Periode dalam penelitian ini yaitu tahun 2016-2020 yang berjumlah 65 perusahaan. Sampel dalam penelitian ini berjumlah 43 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Dalam penelitian ini, teknik yang digunakan adalah dokumentasi. Data yang siap diolah akan dilakukan pengujian statistik dengan menggunakan program SmartPLS. Hasil penelitian ini menunjukkan bahwa DER berpengaruh positif dan tidak signifikan terhadap PBV, DER berpengaruh negatif dan signifikan terhadap ROA, TATO berpengaruh negatif dan tidak signifikan terhadap PBV, TATO berpengaruh negatif dan tidak signifikan terhadap ROA, ROA berpengaruh positif dan signifikan terhadap PBV, ROA tidak memediasi hubungan DER terhadap PBV, dan ROA tidak memediasi hubungan TATO terhadap PBV.
Pengaruh Perceived Organization Support Dan Lingkungan Kerja Terhadap Kinerja Karyawan Dimoderasi Oleh Gaya Kepemimpinan Transformasional (Studi Pada Dinas Perhubungan Sumatera Utara) Lisma Nikmat Tarisa Marpaung; Saskia; Hafriz Rifki Hafas
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 1 (2023): Edisi Januari 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.360

Abstract

This study aims to determine whether there is an effect of Perceived Organization Support and work environment on employee performance moderated by transformational leadership style at the Department of Transportation of North Sumatra. This research is associative with a quantitative approach. sampling used is saturated sample. The sample employees in this study were 118 employees. The results of the research on the Perceived Organizational Support variable have a positive and significant effect on employee performance, there is a positive and significant effect on the work environment variable on employee performance. Perceived Organizational Support and Work Environment together have a positive and significant effect on Employee Performance. Perceived Organizational Support on Employee Performance is moderated by a significant Transformational Leadership Style. Work Environment on Employee Performance moderated by Transformational Leadership Style has a positive and significant effect
Perbedaan Produksi TBS dan Penjualan CPO Sebelum dan Sesudah Pandemi Covid-19 Hasanul Arifin Daulay
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 1 (2023): Edisi Januari 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.471

Abstract

Covid-19 has made almost all sectors affected by this pandemic, not only the health sector, the economic sector has also experienced some serious impacts due to the Covid-19 pandemic. The impact of the Covid-19 pandemic is felt by 12.15 million people who work in the informal sector. This group is the most vulnerable to poverty affected by Covid-19. One of the companies affected during the Covid-19 pandemic is oil palm plantations. Based on observations in 2020, the lockdown of China to India made CPO prices rise by almost 4%, where CPO prices strengthened by 3.91% to RM 2,378 / ton. While in 2022 the price of Crude Palm Oil (CPO) fell quite sharply, where the price of CPO on the Malaysian Exchange was recorded at MYR 6,649 / ton and fell by 2.34%. The Covid-19 pandemic threatens the price of CPO to plunge further, this makes the apocalypse of CPO (Fresh Fruit Bunches) prices even closer after the implementation of the domestic market obligation (DMO) policy with adjusted prices or domestic price obligation (DPO) for palm oil. FFB production at PT Perkebunan Nusantara II in the Bandar Klippa Plantation in 2020 decreased by 18,323.37 tons with a decrease in growth of -0.65%.
PRESTASI KERJA MEMEDIASI PENGARUH DELEGASI WEWENANG DAN PRODUKTIVITAS KERJA KARYAWAN PT. PLN TANJUNG BALAI TRI OKTAVIA
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 1 (2023): Edisi Januari 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.417

Abstract

This research was done in PT. PLN (Persero) Tanjung Balai with the aim of knowing the effected of delegation of authority and work coordination on work productivity with mediation by employee performance. The population were employees who worked in the company as many as 133 people, sampling with census sample so that the number of samples were 133 respondents. Sources of data using primary data and data collection techniques were literature study, observation and questionnaires. Data analysis techniques consist of data quality test, classical assumption test, path analysis and hypothesis testing. Based on the results of the study showed that partially, the delegation of authority had no significant effect on employee work performance and also on employee work productivity, while work coordination had significant effected on employee work performance and employee productivity. Employee work performance has significant effected on employee work productivity at PT. PLN Tanjung Balai. Simultaneously showed that delegation of authority, work coordination and employee performance have positive and significant effected on employees work productivity in PT. PLN (Persero) Tanjung Balai. Work performance mediates the effected of delegation of authority on employees work productivity, but didi not mediate the effected of work coordination on employee work productivity in PT. PLN (Persero) Tanjung Balai. Delegation of authority, work coordination and work performance have moderate correlation to the work productivity of employees at PT. PLN. Work productivity of employees at PT. PLN can be explained by the delegation of authority, work coordination and employee performance of 24.5% and the others 75.5% can be explained by other variables not examined such as training, compensation, incentives and others.

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