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"Jurnal Akuntansi, Manajemen dan Ekonomi Digital" Sekolah Tinggi Ilmu Kesehatan Siti Hajar Jl.Letjend. Djamin Ginting No.02 Padang Bulan , Medan, Sumatera Utara 20155
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Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Published by Sekolah Tinggi Ilmu Kesehatan Siti Hajar Medan
ISSN : -     EISSN : 28090071     DOI : -
Core Subject : Economy, Science, Education, Engineering,
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) terbit pertama pada bulan November 2021, yang dikelola oleh Tim Insight Power dan LPPM STIKes SITI HAJAR. JAMED berisi tentang hasil penelitian atau review literatur dibidang yang terkait dengan akuntansi, manajemen dan ekonomi digital. JAMED bertujuan menjadi media untuk mempublikasikan isu-isu empiris yang berkaitan dengan studi akuntansi, manajemen, dan ekonomi digital. JAMED terbit 4 (kali) setahun yaitu bulan Februari, Mei, Agustus, dan November. Artikel karya ilmiah yang ada di dalam Jurnal ini telah ditinjau, dan direvisi. Penulis artikel bertanggung jawab atas apa yang dipublikasi. Redaksi mengundang para Peneliti, Dosen, Mahasiswa, Profesional dan Praktisi untuk mempublikasi karya ilmiah dibidang yang terkait dengan akuntansi, manajemen, dan ekonomi digital berupa hasil penelitian atau kajian pustaka yang belum pernah diterbitkan secara resmi. Journal of Accounting, Management and Digital Economy (JAMED) was first published in November 2021, which is managed by the Insight Power Team and LPPM STIKes SITI HAJAR. JAMED contains the results of research or literature reviews in fields related to accounting, management, and the digital economy. JAMED aims to be a medium for publishing empirical issues related to the study of accounting, management, and the digital economy. JAMED is published 4 (times) a year, namely in February, May, August, and November. The scientific articles in this journal have been reviewed and revised. The author of the article is responsible for what is published. The Editor invites Researchers, Lecturers, Students, Professionals, and Practitioners to publish scientific works in the fields related to accounting, management, and digital economy in the form of research results or literature reviews that have never been officially published.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 45 Documents
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Pengaruh Moralitas Individu, Pengendalian Internal Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Perangkat Daerah Kota Binjai) Nadia Zariska; Reza Hanafi Lubis
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The delay in the completion of the financial statements is that there is inadequate asset management, the distribution of BLT funds is not right on target, and the performance of BUMD is still a lot less healthy, especially in Binjai. The purpose of this study was to examine and analyze the effect of individual morality on the tendency of accounting fraud, internal control on the tendency of accounting fraud, information asymmetry on the tendency of accounting fraud and the influence of individual morality, internal control, and information asymmetry on the tendency of accounting fraud. work that will be carried out during the research, so it is expected to provide an overview and which direction will be carried out in carrying out the research. Accounting fraud is the lower the individual's morality, the higher the tendency of accounting fraud. Differences of opinion between superiors and subordinates will able to influence subordinates in making decisions. implementation or basis for fulfilling several safeguards from internal control. The government of Binjai city including SKPD in its environment must improve internal control, to minimize the potential for accounting fraud, effective internal control is needed, both for supervision.Keywords: Individual Morality, Internal Control, Information Asymmetry, Accounting Fraud Tendency
Kajian Representasi Budaya Pendidikan Dalam Film Laskar Pelangi Santi Manda Sari; Abdullah Hasibuan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 2 (2022): JAMED - Mei 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Film is no longer defined as a work of art but rather as a social practice and mass communication. In the perspective of social practice, film involves a complex and dynamic interaction of the supporting elements of the production, distribution and exhibition processes. While the film in the perspective of mass communication is interpreted as a representation of the message conveyed to the audience. Representation as a large part of cultural studies is centered on the question of how the world is socially constructed and described from us and by us interpreted in films as an intergenerational cultural heritage. So the film as a medium of mass communication also functions as a cultural transmission in society. Laskar Pelangi film with the theme of education and social is understood as a representation of cultural reality that shows how a culture works and lives in a society. So that the film can be said as an effective medium in cultural learning by the community. This research is a cultural studies research with a qualitative research approach. Through the unit of analysis in the form of Laskar Pelangi film, Barthes' Semiotics analysis is used which can cover the signifier, the signified, the denotative meaning and the existing connotative meaning. Thus, a number of myths and ideologies were found hidden behind the cultural representations shown in the film. The results of this research are a number of concepts related to cultural studies. Such as the concept of marginalization of society, the hegemony of power, the concept of identity. the concept of gender, modernization, ethnography related to the basic framework of anthropology, and cultural materialism. The whole concept reflects a number of findings of educational culture such as the still weak education sector due to the distribution of the education budget that has not been maximized, the pretension of education because it is more concerned with prestige than skills, lack of appreciation for the process, education is still measured from mere statistics, and the commercialization of education.Keywords: Representation, culture, education, film
Analisis Sosiologi Sastra Dalam Novel Megat Karya Rida K Liamsi Uchi Amelysa; Alfitriana Purba
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Sociology of literature is a research that examines the relationship of literary works with humans in society and their social processes. Megat novel by Rida K Liamsi contains many elements of sociology of literature, especially ethical, social, and cultural aspects. The research problems are (1) what are the ethical aspects in Rida K Liamsi's Megat novel, (2) what are the social aspects in Rida K Liamsi's Megat novel, (3) what are the cultural aspects in Rida K Liamsi's Megat novel. The purpose of this research is to find data and information about ethical, social, and cultural aspects in the novel Megat by Rida K Liamsi. This literary sociology research approach uses a qualitative approach to the type of library research. The method used is descriptive method. The data collection technique used is hermeneutic technique. The results of the research and the amount of data in Rida K Liamsi's Megat novel contain several ethical aspects, namely (1) ethics of responsibility 9 data, ethics of conscience 7 data, and ethics of rights and obligations 6 data. The ethical aspects contained in the novel Megat by Rida K Liamsi are reflected in the attitudes and behavior of the characters seen in the story. (2) The social aspects contained in Rida K Liamsi's Megat novel are social interaction 27 data, social group 2 data, and social conflict 4 data. The social aspect in Rida K Liamsi's Megat novel can be seen from the way the characters interact, group together, and the social conflicts contained in the novel. (3) The cultural aspects contained in Rida K Liamsi's Megat novel are language aspects 11 data, knowledge system 7 data, living equipment system and technology 9 data, living livelihood system 4 data, and religious system totaling 13 data from quotes in the novel Megat by Rida K Liamsi.Keywords: sociology of literature, ethics, social, culture
Pengaruh Non Perfoaming Loan (NPL), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas Perbankan Syariah Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2021 Yenni Yunianingsih
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 1 (2023): JAMED - Februari 2023
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

A country's economic development is a requirement to achieve people's welfare. The process involves many parties where each party integrates and interacts with each other to create national economic goals. The function of the bank is very important for the economy of a country because the bank acts as a financial intermediary and facilitates the flow of payment traffic. One of the parties involved in economic development is banking financial institutions. The research aims at the effect of non-performing loans (NPL), loan-to-deposit ratio (LDR), and operational income operating costs (BOPO) on the profitability (ROA) of Islamic banking listed on the Indonesian stock exchange for the 2019-2021 period. The method used is a quantitative approach. The results showed that NPL had a significance value of 0.006<0.05, it could be concluded that NPL had an effect on ROA, LDR had a significance value of 0.005<0.05, it could be concluded that LDR had an effect on ROA and BOPO had a significance value of 0.003<0.05, it could be concluded that BOPO has an effect on ROA.Keywords: Nonperformingg loan (NPL), Loan to deposit ratio (LDR), Operating income operating costs (BOPO), Profitability (ROA)
PENGARUHjDISIPLIN KERJA, KOMPETENSI, LINGKUNGANjKERJA DAN BUDAYAORGANISASI jTERHADAP jKINERJA KARYAWANj PADA jPT BINTANG REZEKI MAJU MEDAN Bella Kristin; Fajrillah Fajrillah; Ripka Seriidahnaita Ginting
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Abstrak - Dalam research ini mempunyai tujuan dalam menganalisis adanya pengaruh disiplin kerja, lingkungan kerja dan budaya organisasi terhadap kinerja karyawan pada PT Bintang Rezeki Maju Medan. Dekriptif kuantitatif dipakai sebagai research method dan kuesioner sebagai pengukuran jawaban responden. Adapin 151 karyawan sebagai populasi dan 110 berjumlah sampel penelitian. Hasil pengujian yang diperoleh menunjukkan terdapat pengaruh disiplin kerja, lingkungan kerja dan budaya organisasi terhadap kinerja karyawan pada PT Bintang Rezeki Maju Medan KatajKunci: Disiplin Kerja, Kompetensi, LingkungankKerja dan BudayaoOrganisasi, KinerjakKaryawanAbstract- In this research has the objective to analyze the influence of work discipline, work environment, and organizational culture on employee performance at PT Bintang Rezeki Maju Medan. Descriptive quantitative worn as a research method and a questionnaire as a measurement of the respondents ' answers. Adapin 151 employees as population and 110 amounted study sample. The test results obtained showed that there is an influence of work discipline, work environment, and organizational culture on employee performance at PT Bintang Rezeki Maju Medan.Keywords: WorkdDiscipline, Competence, WorkkEnvironmentaand OrganizationalcCulture, EmployeepPerformance
Analisis Pentingnya Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan untuk Optimalisasi Harga Jual Produk UMKM Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

MSME actors often only focus on how to make their business profitable and survive, not on how to optimize profits and business can develop. One way to obtain optimum profit is to set the optimum selling price as well, by calculating and determining the cost of production and cost of goods sold. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the higher education institutions that joins it, sees this as a necessity for MSME actors. Hopefully, that in the future MSME actors can compile simple financial reports, including the cost of production and the cost of goods sold, so that the selling price of the product can be optimal and the profit obtained is maximized.Keywords: MSMEs, Financial Report, Cost of Production, Cost of Goods Sold, Selling Price, Profit
Penerapan Metode Teorema Bayes Pada Sistem Pakar Dalam Mendeteksi Penyakit Lupus Erythematosus Menggunakan PHP Fithry Tahel; Erwin Ginting
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 1 (2022): JAMED - Februari 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Systemic lupus erythematosus is a systemic autoimmune disease characterized by the presence of autoantibodies against autoantigens, formation of immune complexes, and dysregulation of the immune system, causing damage to several organs of the body. An expert system is an artificial intelligence application that connects a knowledge base with an inference system to imitate an expert. An expert system is a system that seeks to adopt human knowledge to computers so that computers can solve problems as is usually done by experts. or Systematic Lupus Erythomatosus is a lupus disease that attacks every vital organ in the human body such as the heart, lungs, kidneys, blood cell organs and joints. SLE is a type of lupus disease that is the most severe and difficult for every medical expert to overcome. A person with SLE will consume certain drugs. The goal to be achieved is to create an expert system application that is useful as a tool to obtain information and initial guesses in diagnosing SLE. The result of this study is that an expert system for diagnosing SLE by using the Bayes theorem method can solve the problem of diagnosing SLE based on the symptoms felt by answering questions such as consulting a doctor.Keywords: Expert System, Bayes' Theorem, SLE, Sistemik Autoimun
THE ROLE OF INDONESIAN SCHOOL’S INSTRUCTIONAL LEADERSHIP IN MALAYSIA Ahmad Lani; Wan Abd Aziz Wan Abd Amin; Ari Safar Wadi
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 2 (2023): JAMED - Mei 2023
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The existence of Indonesian school in Malaysia has a significant contribution in providing the education of Indonesian children. The schools were formed with the aim in protecting the Indonesian children’s right to the access of the formal education. This is in accordance with the mandate of 1945’s constitution since the establishment of Indonesia, which requires every of its citizens have good access to the formal education. Indonesian school basically have two bases particularly the Indonesian school of Kuala Lumpur (SIKL) as education base in Peninsular Malaysia, and Indonesian            school of Kota Kinabalu (SIKK) as the education center for Indonesian children who living in Sabah and Sarawak. Instructional programs adopted based on the education system implemented in Indonesia, which comprise of curriculum and extracurricular programs. This study used qualitative research in order to obtain a comprehensive picture of the Indonesian school’s instructional leadership. The purpose of this paper is to determine the role of Indonesian school in shaping the student’s character. Interview has been conducted to 11 participants of the school principals and teachers. The findings show that instructional leadership of Indonesian school fundamentally promoting the student’s achievement and character development in nationalism, religion, and social interest through imposing the curriculum and extracurricular program included implementing the Pancasila character education at the school. This study suggests that the school’s stakeholders including parent’s involvement need to participate closely in supporting and facilitating the student’s necessity in developing their character and enhancing the achievement as future provision of the young generation. Keyword: Indonesian School, Instructional Leadership, Character Education, Pancasila Character.
ANALISIS HUBUNGAN INDUSTRIAL PERUSAHAAN DALAM PENETAPAN UPAH MINIMUM PEKERJA (STUDY KASUS PADA PT BANK CENTRAL ASIA TBK) Sefti Yanti Purba; Dedi Rianto Rahadi
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 1, No 1 (2021): JAMED - November 2021
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Abstrak - Hubungan industrial mempunyai peranan yang sangat penting pada perusahaan terhadap karyawannya dalam menjalani sebuah bisnis yang efektif dan menghasilkan profitabilitas yang tinggi. Salah satunya adalah perusahaan pada sektor perbankan, dunia perbankan masih memiliki peran penting yang strategis dalam pembangunan ekonomi di Indonesia. Penulis mencoba menulis penelitian mengenai hubungan industrial dalam penetapan upah minimum pekerja pada perusahaan PT Bank Central Asia. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dan analisis deskriptif dengan acuan undang-undang cipta kerja yang berlaku saat ini sebagai peranan pemerintah dalam melindungi hak-hak tenaga kerja dalam penetapan upah minimum serta melalui media cetak maupun media elektronik terupdate mengenai informasi dan semua hal yang berkaitan dengan hubungan industrial perusahaan dalam penetapan upah minimum pekerja.Kata kunci : hubungan industrial, upah, perusahaanAbstract - Industrial relations have a very important role in companies for their employees in running an effective business and generating high profitability. One of them is a company in the banking sector, the banking world still has a strategically important role in economic development in Indonesia. The author tries to write research on industrial relations in determining the minimum wage for workers at PT Bank Central Asia. In this study, the authors use a qualitative approach and descriptive analysis with reference to the current employment copyright law as the government's role in protecting the rights of workers in determining the minimum wage as well as through updated print and electronic media regarding information and matters. matters relating to the company's industrial relations in determining the minimum wage for workers.Keywords: industrial relations, wages, company
Pengaruh Kualitas Informasi Dan Sistem Layanan Terhadap Minat Beli Ulang Pengguna E-Commerce Situs Lazada.Com Pada Masyarakat Desa Limau Manis Kecamatan Tanjung Morawa Kab. Deli Serdang Evi Syahputri; Indra Utama
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

The purpose of this research is to find out and see the influence of the quality of information, systems and services on the interest of repurchasing e-commerce users of Lazada.com site in the community of Limau Manis Village, Tanjung Morawa District, Kab. Deli Serdang Research design is a framework or details of work procedures that will be carried out at the time of research, so it is hoped that it can provide an overview and direction in which to carry out the research, as well as provide an illustration if the research has been completed or the research is completed. The design of this study uses a quantitative approach, aiming to determine the relationship between two or more variables. The t-value for the Information Quality variable (X1) is 5.090 when compared to the t-table value of 1.666. Then the t-count obtained is greater than the t-table value or 5.090 1.666, the t-count value for the Service System variable (X2) is 7,454 when compared to the t-table value of 1,666, it is concluded that the independent variables X1, and X2 simultaneously have a positive and significant to the dependent variable Y. Limau Manis Village must pay attention to the quality of information and service systems. It is hoped that Limau Manis Village can maintain and improve the quality of information and service systems, because from the above discussion the quality of information and service systems has a significant influence on buying interest. For further researchers, if you want to do research related to the quality of information and service systems, it is expected to add other factors that can affect the intention to repurchase e-commerce users on the Lazada.com site.Keywords: Information Quality, Service System and Purchase Interest

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