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Jurnal Akuntansi Manajemen (JAKMEN)

Jakmen
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Published by Universitas Serang Raya

ISSN : - EISSN : 28281977 DOI : https://doi.org/10.30656/jakmen

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Jurnal Akuntansi Manajemen was published by Faculty of Economics and Business Serang Raya University Indonesia with registered number ISSN 28281977 Published twice a year April and October JAKMEN is a communication media and a reply forum for scientific work especially regarding accounting magement The paper presented in Jakmen is solely from the author Editorial staff can edit paper as long as it doesnt change the meaning JAKMEN has obtained accreditation from the Directorate General of Research and Development Strengthening Ministry of Research Technology and Higher Education of the Republic of Indonesia

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 20 Documents

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Evaluasi Harga Saham Ditinjau Dari Return On Asset Dan Current Ratio Pada Perusaahaan Makanan Dan Minuman Deni Sunaryo; Fenita Sulantari
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Penelitian ini dilakukan untuk mengetahui pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Teknik pengumpulan data pada penelitian ini yaitu data sekunder dimana data yang diambil berupa laporan keuangan tahunan yang diambil dari Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling, sampelnya berjumlah 6 perusahaan dari 18 populasi. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Deskriptif. Berdasarkan hasil analisa dan pembahasan diperoleh kesimpulan yaitu, Return On Assets (ROA) tidak berpengaruh signifikan terhadap harga saham. Hal ini dibuktikan dengan hasil uji t yang diproyeksikan oleh Return On Assets (ROA) mempunyai signifikansi 0,829 yang berarti lebih besar dari 0,05. Jika dilihat dari nilai thitung sebesar 0,220 dan ttabel 1,971 maka 0,220 < 1,971 maka dapat disimpulkan bahwa Return On Assets (ROA) tidak berpengaruh terhadap harga saham dan Current Ratio (CR) tidak berpengaruh signifikan terhadap harga saham. Hal ini dibuktikan dengan hasil uji t yang diproyeksikan oleh Current Ratio (CR) mempunyai signifikansi 0,090 yang berarti lebih besar dari 0,05. Jika dilihat dari nilai thitung sebesar 1,812 dan ttabel 1,971 maka 1,812 < 1,971 dapat disimpulkan bahwa Current Ratio (CR) tidak berpengaruh terhadap harga saham serta Return On Assets (ROA) dan Current Ratio (CR) secara simultan berpengaruh signifikan terhadap harga saham. Hal ini dibuktikan dengan hasil uji F menunjukkan bahwa tingkat signifikansi 0,037 yang berarti lebih kecil daripada 0,05. Jika dilihat dari Fhitung sebesar 4,154 dan Ftabel 4,74 maka 4,154 > 4,74 dapat disimpulkan bahwa variabel profitabilitas dan Current Ratio (CR) secara simultan atau secara bersama- sama berpengaruh signifikan terhadap variabel dependen yaitu harga saham.

Efektivitas Komunikasi Organisasi Dan Loyalitas Kerja Sumber Daya Manusia (SDM) Terhadap Kinerja Pegawai Di Terminal Terpadu Merak Yoga Adiyanto; Abdul Fatah; Yuda Supriyatna
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Pegawai Terminal Terpadu Merak adalah pegawai yang mempunyai tugas pokok melakukan kegiatan yang meliputi pengaturan ketertiban lalu lintas Terminal dan penyelenggaraan Terminal. Tujuan penelitian ini adalah untuk mengetahui apakah Efektivitas Komunikasi Organisasi dan Loyalitas Kerja Sumber Daya Manusia (SDM) memiliki pengaruh yang signifikan terhadap Kinerja Pegawai Terminal Terpadu Merak. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini berjumlah 69 pegawai. Penelitian ini dilakukan pada bulan Januari 2020 – Juni 2020. Analisa data yang digunakan adalah uji instrument data, uji asumsi klasik, analisis regresi berganda, koefisien daterminasi, dan uji hipotesis SPSS v.20 for Windows. Berdasarkan hasil penelitian, disimpulkan bahwa: 1) Terdapat pengaruh yang signifikan antara efektivitas komunikasi orgaisasi terhadap kinerja pegawai terminal terpadu merak. 2) Terdapat pengaruh yang signifikan antara loyalitas kerja sumber daya manusia (SDM) terhadap kinerja pegawai terminal terpadu merak. 3) Terdapat pengaruh yang signifikan antara efektivitas komunikasi organisasi (X1) dan loyalitas kerja sumber daya manusia (SDM) (X2) terhadap kinerja pegawai (Y) di Terminal Terpadu Merak, dengan Fhitung >Ftabel ( 14.183 > 3,14 dengan demikian Ho di tolak dan Ha di terima dengan tingkat signifikansi sebesar 0,000 ( 0,000 < 0,05 ). Maka dapat disimpulkan bahwa terdapat pengaruh yang signifikan antara pengaruh efektivitas komunikasi organisasi dan loyalitas kerja sumber daya manusia (SDM) terhadap kinerja pegawai Terminal Terpadu Merak.

Pengaruh Kompensasi dan Motivasi Kerja Terhadap Turnover erlina gentari; syamsudin syamsudin
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi dan motivasi kerja terhadap turnover intention karyawan, baik secara parsial maupun simultan pada PT Multifab. Penelitian ini menggunakan metode deskriptif kuantitatif dan teknik pengumpulan data dilakukan dengan metode angket. Populasi dalam penelitian ini adalah 50 karyawan dengan menggunakan rumus sampel jenuh diperoleh sampel sebanyak 50 karyawan. Penelitian ini dilakukan di PT. Multifab dari 03 Mei hingga 02 Juli 2021 Data dianalisis menggunakan SPSS versi 16.0. Berdasarkan hasil penelitian dapat disimpulkan bahwa: (1) tidak ada pengaruh kompensasi terhadap turnover intention. (2) ada pengaruh motivasi kerja terhadap turnover intention. (3) ada pengaruh antara kompensasi dan motivasi kerja secara simultan terhadap turnover intention pada PT. Multifab

Praktik Income Smoothing: Studi Empiris Pada Perusahaan Manufaktur Di Indonesia Ratu Vera Safira; Kodriyah; Nikke Yusnita Mahardini
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

This study aims to determine the effect of net profit margin, dividend payout ratio and bonus plan on income smoothing partially at manufacturing companies listed on Indonesia Stock Exchange period 2014-2019. The method used is quantitative with associative (causality) design. The study population numbered 182 companies with purposive sampling method and taken samples of 21 companies in period 2014-2019, so that observation data is 126 also analyzed by SPSS version 25. This data is in the form of annual financial statements from the official website of Indonesia Stock Exchange www.idx.co.id and official website of companies. The data analysis technique is descriptive statistical analysis and logistic regression analysis. Based on the study result, can be conclude that: 1) there is not a significant effect between profit margin and income smoothing, 2) there is a significant effect between dividend payout ratio and income smoothing, 3) there is a significant effect between bonus plan and income smoothing.

Pengaruh Persistensi Laba, Struktur Modal, Ukuran Perusahaan, Risiko Sistematis Dan Alokasi Pajak Antar Periode Terhadap Kualitas Laba Citra Zia; Abdul Malik
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

This study aims to determine the effect of earnings persistence, capital structure, firm size, systematic risk and inter-period tax allocation on earnings quality in food and beverage companies listed on the Indonesia Stock Exchange. The study was conducted using data processing methods namely multiple linear regression and the data used are secondary data in the form of financial statements in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2017. The sample used was 6 companies using purposive sampling method and the data was analyzed using SPSS version 23. Based on the results of the study it can be concluded that: 1). Earnings persistence affects the quality of earnings, 2). Capital structure does not affect the quality of earnings, 3). Company size does not affect the quality of earnings, 4). Systematic risk affects the quality of earnings, 5). Tax allocation between periods does not affect the quality of earnings. Keywords:

Faktor-Faktor Yang Mempengaruhi Return On Asset Perbankan Di Asia Tenggara Abdul Malik; Ahmad Firdaus; Entis Haryadi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

This study examines the extent to which the role of the factors influencing the Return on Assets of banks in Southeast Asia for the 2012-2018 period. Therefore researchers limit themselves only to the influence of Capital Adequacy Ratio, Non Performing Loans, Operating Expenses to Operating Income, Loan to Deposit Ratio to Return On Assets in the Banking Subsector in Southeast Asia for the 2012-2018 period. The data used are the financial statements of each sample company published on the website of the stock exchange in Southeast Asia. The sampling method used was purposive sampling with a total sample of 8 companies for 8 years so that a sample of 64 data was obtained. The method of analysis used in this study is the causality method, with classical assumption testing, as well as statistical analysis of multiple linear regression using SPSS version 25. Based on the results of partial hypothesis testing, it can be concluded that: The Capital Adequacy Ratio variable has a significant positive effect on bank profitability. Non-Performing Loan variables have a significant negative effect on bank profitability. The Loan to Deposit Ratio variable has a positive and insignificant effect on bank profitability. Variable Operating Expenses on Operational Income has a significant negative effect on bank profitability. Simultaneously affect the Return On Assets. The results of the test for the coefficient of determination, the value of R2 shows that the Y variable is influenced by all X variables by 59.3%, the remaining 40.7% is influenced by other variables outside this study. For further research, update the data collection period, research variables and research objects

Pentingkah Pengaruh Lingkungan Kerja Disiplin Dan Motivasi Terhadap Kepuasan Kerja Karyawan Hamdan; Amarul; Ratu Erlina Gentari
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

This study aims to determine the effect of the work environment, discipline, and motivation on employee job satisfaction at PT Elnusa Fabrication Construction in Cilegon City. This research was conducted using quantitative research methods. The research population was conducted at PT Elnusa Fabrication Construction in Cilegon City totaling 52 people, and samples were taken using a saturated sample. The research was conducted at PT Elnusa Fabrication Construction in Cilegon City from 19 November 2021 to 19 August 2022. Data was collected using a questionnaire (questionnaire), and analyzed using the SPSS application version 25. Based on the results of the study it can be concluded that there is a significant influence between the work environment and employee job satisfaction, there is a significant influence between work discipline and employee job satisfaction, there is a significant influence between work motivation and employee job satisfaction, and there is a significant influence between work environment, discipline, and motivation simultaneously on employee job satisfaction. researchers who will conduct research at the same location as this study, should use other variables that have not been studied at the same location to develop research.

Pengaruh Iklim Organisasi Dan Kedewasaan Individu Pegawai Terhadap Kinerja Pegawai Pada Dinas Badan Pengelola Keuangan Dan Aset Daerah (Bpkad) Kabupaten Serang Nafiuddin; Deviyantoro; Anizir Ali Murad
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Employee performance can be influenced by many factors including Organizational Climate and Maturity. The object of this research is the Serang Regency Regional Financial and Asset Management Agency. The purpose of this study was to determine the effect of Organizational Climate and Individual Maturity on Employee Performance of the Financial Management Agency and Regional Assets of Serang Regency. The sample of this research was 59 respondents who were distributed to employees of the Serang Regency Regional Financial and Asset Management Agency. The analytical method used is the quantitative method, the analysis used is the classical assumption test, multiple linear regression analysis, the coefficient of determination and hypothesis testing using SPSS v.24 for windows. Based on the results of the study it can be concluded that: 1) Organizational Climate has a significant effect on employee performance, 2) Individual Maturity has no significant effect on employee performance, and 3) Organizational Climate and Individual Maturity jointly (simultaneously) have a significant effect on performance employee. With a determination coefficient value of 0.261% and the remaining 73.9% is influenced by other factors that were not examined by researchers.

Pendekatan Karakteristik Budaya Organisasi Dan Semangat Kerja Dalam Menyelesaikan Masalah Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Syamsudin Syamsudin; Muhamad Suhaemi; YOGA ADIYANTO
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

This study aims to determine the effect of the characteristics of organizational culture and morale on employee performance with job satisfaction as an intervening variable at PT. Toyota Cilegon shoots. This research was conducted using quantitative research methods. The selection technique for the sample taken is all the population in PT. Tunas Toyota Cilegon, amounting to 95 respondents. The results showed that there was no significant influence between the characteristics of organizational culture on employee performance, there was a significant influence between morale on employee performance, there was a significant influence between job satisfaction on employee performance, there was a significant influence between the characteristics of organizational culture on satisfaction work, there is a significant influence between morale on job satisfaction, job satisfaction being the intervening variable between the characteristics of organizational culture on employee performance because the value of the indirect effect is greater than the direct effect, job satisfaction is not an intervening variable between morale on employee performance because of the influence indirect effect is not as big as the direct effect.

Upaya Peningkatan Kinerja Karyawan Melalui Lingkungan Kerja Non Fisik, Loyalitas Kerja Dan Pay Satisfaction Andari; Nafiudin; Dita Qur’aini Ramadhanty
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui pengaruh Lingkungan Kerja Non Fisik, Loyalitas Kerja dan Pay Satisfaction terhadap Kinerja Karyawan. Penelitian ini menggunakan objek perusahaan PT Samator Gas Industri Cilegon. Metode penelitian ini yaitu kuantitatif dengan data yang dikumpulkan merupakan data primer melalui kuesioner yang diberikan kepada karyawan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS V25. Metode pengambilan sampel yang digunakan yaitu sampel jenuh sebanyak 40 responden. Teknik analisis yang digunakan yaitu uji instrument, uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji parsial t, dan uji simultan F. Hasil penelitian secara parsial menyimpulkan bahwa terdapat pengaruh antara variabel Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan, terdapat pengaruh secara signifikan antara variabel Loyalitas Kerja terhadap Kinerja Karyawan, dan tidak terdapat pengaruh secara signifikan antara variabel pay satisfaction terhadap Kinerja Karyawan. Hasil penelitian secara simultan menunjukkan nilai F hitung > F tabel (3.898 > 2.859) dengan demikian Ho ditolak dan Ha diterima dengan tingkat signifikan 0,016 < 0,05 maka dapat disimpulkan bahwa terdapat pengaruh yang signifikan antara Lingkungan Kerja Non Fisik (X1), Loyalitas Kerja (X2) dan Pay Satisfaction (X3) terhadap Kinerja Karyawan (Y)

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Home Page

OAI Link

Editorial Team

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Google Scholar

Contact Name Denny Kurnia

Contact Email jakmenunsera@gmail.com

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Journal Mail Official jakmenunsera@gmail.com

Editorial Address Jl. Raya Cilegon, KM. 5, Serang Banten

Location Kota serang, Banten INDONESIA

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Contact Name
Denny Kurnia

Contact Email
jakmenunsera@gmail.com

Phone
-

Journal Mail Official
jakmenunsera@gmail.com

Editorial Address
Jl. Raya Cilegon, KM. 5, Serang Banten

Location
Kota serang,

Banten

INDONESIA