https://journal.cattleyadf.org/index.php/Jasmien/issue/feedJurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)2025-02-11T09:34:57+00:00Jasmienjasmien@cdfpublisher.orgOpen Journal Systems<h1><strong>Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)</strong></h1> <table class="table table-striped"> <thead> <tr> <td>Nama Jurnal</td> <td>Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)</td> </tr> </thead> <tbody> <tr> <td>Frekwensi</td> <td><strong>4 Issue / Tahun (Maret-Mei, Juni-Agustus, September-November, Desember-Februari)</strong></td> </tr> <tr> <td>DOI Prefix</td> <td><strong><a href="https://journal.cattleyadf.org/index.php/Jasmien/issue/view/23" target="_blank" rel="noopener">10.54209/Jasmien</a></strong></td> </tr> <tr> <td>P-ISSN</td> <td><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1597215908&1&&2020" target="_blank" rel="noopener">2723-8121</a></td> </tr> <tr> <td>E-ISSN</td> <td><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1589696699&1&&2020" target="_blank" rel="noopener">2723-813X </a></td> </tr> <tr> <td>Penerbit</td> <td><a href="https://cattleyadf.org/jurnal/" target="_blank" rel="noopener"><strong>Cattleya Darmaya Fortuna</strong></a></td> </tr> <tr> <td>Analisis Citasi</td> <td><strong><a href="https://scholar.google.com/citations?hl=id&view_op=list_works&authuser=1&gmla=AJsN-F4gDui-Yg0gzhqZJxSm_CmD6It2CqceDf8l1TOzphUCovO0FBuqHQIUxg02PienvWdTMCHbVAKgtszbf4K47ygRpMjAIg_a4H49FRIkt1OViLX1Pb0&user=PsjX90IAAAAJ" target="_blank" rel="noopener">Google Scholar</a>, <a href="https://portal.issn.org/api/search?search[]=MUST=default=jasmien&search_id=24555048">Road</a></strong></td> </tr> <tr> <td>Bahasa</td> <td><strong>Indonesia</strong></td> </tr> </tbody> </table> <p> </p> <p>Ruang Lingkup : Jasmine merupakan singkatan dari Jurnal akuntansi, Manajemen, dan ilmu ekonomi. sebagai bentuk meningkatkan publikasi nasional jasmine sebagai wadah publikasi bagi dosen, mahasiswa. peneliti serta penulis dalam rumpun ilmu ekonomi. scope pembahasan dibidang akuntansi, manajemen manajerial, perbankan, perpajakan, pemasaran dan rumpun ilmu ekonomi lainnya.</p> <p><br>Kebijakan Tinjauan Sejawat: Semua naskah yang dikirim secara daring melalui sistem OJS harus mengikuti fokus dan ruang lingkup, dan pedoman penulis jurnal menggunakan template penulisan Jasmien : Riset dan Jurnal Akuntansi. Naskah yang dikirim harus membahas prestasi ilmiah atau kebaruan yang sesuai dengan fokus dan ruang lingkup, harus bebas dari konten plagiarisme dengan similarity maksimal 20%. Peer review menggunakan sistem Double Blind Peer Review. </p> <p><br>Kebijakan Akses Terbuka: Jasmien : Riset dan Jurnal Akuntansi merupakan jurnal akses terbuka (Open Access Journal), yang berarti bahwa semua artikel tersedia di internet diperuntukkan semua pengguna setelah dipublikasi. Penggunaan dan distribusi non-komersial dalam media apa pun diizinkan, asalkan penulis dan jurnal dikreditkan dengan benar.</p> <p> </p>https://journal.cattleyadf.org/index.php/Jasmien/article/view/852Analisis Kredit CV. Usada Makmur Perkasa Mandiri untuk Meningkatkan Pendapatan Angota Koperasi2024-12-02T16:34:49+00:00Sungguh Pranatasungguh.ponten.aritonang@gmail.com<p>Penelitian ini bertujuan untuk menganalisis pengaruh layanan kredit yang diberikan oleh CV. Usada Makmur Perkasa Mandiri terhadap peningkatan pendapatan usaha anggotanya. Fokus penelitian ini meliputi kontribusi kredit, kepuasan anggota terhadap layanan kredit, serta peran layanan kredit dalam mendukung pertumbuhan usaha anggota. Penelitian ini menggunakan pendekatan kuantitatif dengan alat analisis SPSS versi 22, dan melibatkan 150 responden dengan teknik sampling jenuh. Data dianalisis menggunakan uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa kredit yang diberikan oleh koperasi memiliki pengaruh positif dan signifikan terhadap peningkatan pendapatan usaha anggota. Variabel kontribusi kredit (X1) terbukti memberikan dampak signifikan terhadap peningkatan usaha (Y). Selain itu, kepuasan anggota terhadap layanan kredit juga menunjukkan hasil yang positif, di mana variabel kepuasan anggota (X2) berpengaruh signifikan terhadap layanan kredit (Z). Layanan kredit yang mudah diakses, transparan, dan kompetitif telah mendorong kepuasan anggota dan memperkuat loyalitas mereka terhadap koperasi. Meskipun demikian, pengaruh langsung variabel layanan kredit (Z) terhadap peningkatan pendapatan usaha (Y) tidak terlalu besar. Faktor eksternal seperti kondisi ekonomi dan penggunaan kredit yang kurang optimal juga memengaruhi hasil ini. Secara keseluruhan, penelitian ini menegaskan bahwa layanan kredit dari CV. Usada Makmur Perkasa Mandiri berperan penting dalam mendukung pertumbuhan usaha dan meningkatkan kesejahteraan ekonomi anggota. Untuk meningkatkan efektivitas kredit, koperasi disarankan untuk memperluas jenis layanan kredit, meningkatkan literasi keuangan anggota, dan memantau perkembangan usaha secara berkala.</p>2024-12-02T16:32:37+00:00Copyright (c) 2024 Sungguh Pranatahttps://journal.cattleyadf.org/index.php/Jasmien/article/view/955Good Village Governance: A Framework for Simulacra and Hyperreality in Village Finance Management2024-12-07T06:21:59+00:00Puja Rizqy Ramadhanpujarizqy@dosen.pancabudi.ac.idSuwarnosuwarno@dosen.pancabudi.ac.idShella Pratiwishellapratiwi2002@gmail.com<p>This study aims to review the concept of good village governance based on Jean Baudrillard's perspective on the concept of simulacra and hyperreality. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The study consists of data collection procedures, data presentation, data reduction and drawing conclusions. The results of the study indicate that the concept of Good Village Governance has the potential to lead society to a state of hyperreality, where real and apparent reality are difficult to distinguish. This situation also causes information to be more easily manipulated, something that village officials must be aware of in their role in managing finances. At a time when globalization and the impact of modernity are unavoidable, it is time for village officials to strengthen the elements of professional ethics, moral culture, spirituality, so as to be able to create professional village officials who are also able to become role models in the midst of society.</p>2024-12-07T06:18:55+00:00Copyright (c) 2024 Puja Rizqy Ramadhan, Suwarno Suwarno, Shella Pratiwihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/985The Influence Of Consumer Ethnocentrism, Social Media Usage, E-WOM, And Celebrity Worship On Purchase Intention: The Mediating Role Of Brand Association2024-12-18T06:13:03+00:00Rosaliarosaalya693@gmail.comYulyanti Fahrunayulyanti.fahruna@ekonomi.untan.ac.idAna Fitrianaanafitriana@ekonomi.untan.ac.idBarkahbarkah@ekonomi.untan.ac.idErna Listianaerna.listiana@ekonomi.untan.ac.id<p>This research intends to examine how consumer ethnocentrism, social media usage (SMU), e-WOM, and celebrity worship affect consumers' intentions to buy Erigo local fashion products in Indonesia, using brand association as a mediator. Quantitative methods were used in this study, and using the approach of purposive sampling, involving 193 respondents. PLS-SEM was utilized for analyze data with aid of SmartPLS 4 software. The results indicate that consumer ethnocentrism, SMU, e-WOM, and celebrity worship positively and significantly affects the purchase intention, through brand association, both directly and indirectly. These results demonstrate that brand association is crucial in enhancing the correlation between these variables and purchase intention. The practical implication is that marketing strategies that encourage pride in local products through consumer ethnocentrism, effective use of social media, positive consumer reviews (e-WOM), and celebrity endorsements can enhance brand association and consumer purchase intentions toward local products like Erigo.</p>2024-12-18T00:00:00+00:00Copyright (c) 2024 Rosalia, Yulyanti Fahruna, Ana Fitriana, Barkah, Erna Listianahttps://journal.cattleyadf.org/index.php/Jasmien/article/view/994Pengaruh Inflasi Dan Profitabilitas Terhadap Kinerja Keuangan PT Mayora Indah Tbk.2024-12-21T03:26:36+00:00Melimemeya706@gmail.comGeinneva Sandigeinnevasandi98@gmail.comLailatumilah Syafrililailatulmilahsyafrilia@gmail.comAnnisa Sridevianisasridevi01@gmail.comYuliantodosen02238@unpam.ac.id<p><em>Sektor bisnis, ketersediaan produk dipasar, kinerja fundamental secara garis besar serta </em><em>citra merek </em><em>Mayora termasuk salah satu saham </em><em>di bidang sektor barang konsumsi</em> <em> y</em><em>ang</em><em> mampu bertahan terhadap ketidaksetabilan pasar.</em><em> PT. Mayora Indah Tbk memproduksi</em><em> produk </em><em> dan secara umum mengklasifikasikan produk yang dihasilkan kedalam 2 kategori yaitu makanan dan minuman olahan. Penelitian ini bertujuan untuk menguji pengaruh</em><em> inflasi dan</em><em> profitabilitas terhadap </em><em>kinerja keuangan </em><em>PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia periode 2014– 202</em><em>3</em><em>. Populasi dalam penelitian ini adalah keseluruhan laporan keuangan PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia 2014 - 202</em><em>3</em><em>. Sampel penelitian yang digunakan dalam penelitian ini yaitu berupa laporan keuangan neraca dan laporan keuangan laba rugi PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia periode 201</em><em>4</em><em> – 202</em><em>3</em><em>. berdasarkan pengujian parsial uji T hasilnya </em><em>Inflasi mempunyai nilai probability </em><em>0.0386</em><em> lebih kecil dari 0,05 maka H<sub>1</sub> diterima. Hal ini berarti bahwa variabel Inflasi berpengaruh signifikan terhadap Earning per share (EPS), Dan Profitabilitas mempunyai nilai probability </em><em>0.4297 </em><em>lebih kecil dari 0,05 maka H<sub>2</sub> diterima. Hal ini berarti bahwa variabel Profitabilitas berpengaruh signifikan terhadap Earning per share (EPS). Hasil Penelitian menunjukan bahwa inflasi dan profitabilitas berpengaruh signifikan terhadap kinerja keuangan Pt Mayora Indah Tbk. </em></p>2024-12-21T00:00:00+00:00Copyright (c) 2024 Meli Melihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/922ANALISIS PERANAN PAJAK PARKIR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA MEDAN 2024-12-27T05:52:20+00:00Tania Azura Fahanitaniaazura11@gmail.comNur Ahmadi Bi Rahmaninurahmadi@uinsu.ac.id<p><em>One type of local tax is parking tax, which is intended to support effective parking management and increase local revenue. Local revenues, taxes, proceeds from the management of special property, and other legal revenues are part of local revenue. To support regional autonomy, governments pay local taxes</em><em>.</em><em>A descriptive qualitative methodology was employed in this investigation. Interviews and documentation were used to gather data.</em><em> To con</em><em>duct this analysis, previous reviews were considered. The results showed that although parking tax increased Medan city's revenue, it had no impact on local own-source revenue.</em></p>2024-12-25T00:00:00+00:00Copyright (c) 2024 Tania Azura Fahanihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/924PENERAPAN SISTEM PENGELOLAAN SURAT MASUK DAN SURAT KELUAR BAGIAN ORGANISASI SEKRETARIAT DAERAH KOTA MEDAN2024-12-27T06:11:15+00:00Nurmala Luthfi Mehanurmalalutfimeha@gmail.comAnnio Indah Lestari Nasutionannio.indahlestari@uinsu.ac.id<p><em>The purpose of the incoming and outgoing mail management system in the Organization Section of the Medan City Regional Secretariat is to improve the management of correspondence documents, both digitally and manually. This system records and processes each letter in a structured manner, making it easier to archive and track later. Data were collected through direct observation and interviews in this descriptive qualitative study. The results of the study indicate an urgent need to switch to a digital mail management system, although this system is still done manually at this time. This will improve productivity, accountability, and information security. In an organization, there are two types of letters: incoming and outgoing mail. Incoming mail is a file given by an organization to another party. Outgoing mail, on the other hand, is a document created by an organization to be sent to another party. The management stages include 1) Receiving Incoming Mail, 2) Sorting Letters, 3) Recording Letters, 4) Delivering Letters, 5) Duplicating Letters, and 6) Storing archives. First, creating an idea for a letter; second, checking and signing it; third, recording the identity of the letter; fourth, sending it; and fifth, keeping records. It is hoped that the implementation of a better system will facilitate communication and coordination between parties in government.</em></p>2024-12-25T00:00:00+00:00Copyright (c) 2024 Nurmala Luthfi Mehahttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1031The Influence of Employer Branding and the Use of Social Media on Gen Z's Intention to Apply Works through Corporate Reputation as Mediation2024-12-31T04:09:11+00:00siti zahra zahirasitizahrazahiraaa@gmail.comJuniwati Juniwatijuniwati@ekonomi.untan.ac.idYulyanti Fahrunayulyanti.fahruna@ekonomi.untan.ac.idRizky Fauzanrizky.fauzan@ekonomi.untan.ac.idSyahbandi Syahbandisyahbandi@ekonomi.untan.ac.id<h1>GeniZiisiknownitoihaveitheiabilityitoibeiskillediiniusingitheiinternet,inamelyisocialimedia,iespeciallyiiniseekingiinformationiaboutitheireputationiofianiorganizationioricompany.iThisiisianiimportantiinvestmentiforicompaniesitoigetipotentialiemployees.iToiattractiGeniZitoiapplyiforijobs,icompaniesimustihaveiemployeribranding,iaisocialimediaipresenceiandiaigoodireputation.iThisistudyiaimsitoievaluateihowiemployeribrandingiandisocialimediaiuseiaffectitheileveliofiintentionitoiapplyiforiaijob,itakingiintoiaccountitheiroleioficorporateireputationiasianiintermediary.iThisistudyiusesiaiquantitativeiapproachiwithidataicollectionithroughiaiquestionnaireisurveyidistributeditoi200ialumniiofiTanjungpuraiUniversityistudents.iTheipurposiveisamplingitechniqueiwasiuseditoiselectirespondentsiwhoihadicertainicriteria,inamelyigeniziagedi17-27iyearsiandialumniiofiTanjungpuraiUniversity.iTheidataiwasianalyzediusingipathianalysisitechniquesiandiIBMiSPSSiStatisticisoftware.iThisiresearchiisiexpecteditoiprovideiinsightiforihumaniresourceimanagersiandipractitionersiinidesigningistrategiesitoiincreaseitheiworkiinterestiofiGeniZ.iTheiresultsiofithisistudyishowithatiemployeribrandingianditheiuseiofisocialimediaihaveiaipositiveiandisignificantiinfluenceionitheirateiofiintentionitoiapplyiforiaijobiiniGeniZimediatedibyitheiCompany'siimage.</h1>2024-12-31T00:00:00+00:00Copyright (c) 2024 siti zahra zahira, Juniwati Juniwati, Yulyanti Fahruna, Rizky Fauzan, Syahbandi Syahbandihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/927The Influence of Time Budget Pressure and Audit Risk on Audit Quality at Public Accounting Firms in Medan2024-12-31T04:17:25+00:00Jhon PiterJhonpiter1609@gmail.comTri Utari Ismayunitarismayuni@gmail.comTetty Tiurma Uli Sipahutarratuhapis.tetty@gmail.com<p>This research aims to analyze the influence of time budget pressure and audit risk on audit quality at public accounting firms in Medan. Time budget pressure is a situation where auditors must allocate resources effectively. Audit risk is a measure of the reliability of the information used by the accounting system, namely the amount of confidence that can be given to that information. Assessment of audit quality can be based on the accuracy of the information reported by the auditor regarding whether his findings are good or not regarding the existence of a violation that occurred in the accounting system. This research was carried out at the Public Accounting Firm in Medan City using quantitative research with several methods, namely questionnaires and interviews. The population used was 50 auditors and the sample size used was 30 auditors. The research results show that audit quality can be explained by 89.9% and the remaining 10.1% is explained by factors not examined in this research. The results of this research provide important insight into the fact that high-time budget pressure and audit risk will also cause auditors to make errors when presenting material or financial reports.</p>2024-12-22T00:00:00+00:00Copyright (c) 2024 Jhon Piter, Tri Utari Ismayuni, Tetty Tiurma Uli Sipahutarhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/899The Influence Of Domestic Investment, Foreign Investment, And Road Infrastructure Development On Economic Development Inequality In 8 Indonesian Provinces In 2013-2022 In The Perspective Of Islamic Economics2024-12-31T07:44:30+00:00Selin Puspo Janahselin.puspo@gmail.comCitra Etikacitraet@gmail.comMuhammad Yusuf Bahtiarmuhyusbah@gmail.com<p>This study aims to determine the effect of domestic investment, foreign investment, and road infrastructure development on economic development inequality in 8 Indonesian provinces in 2013-2022 in the perspective of Islamic economics. The analysis was carried out by first calculating the Williamson Index as an indicator of inequality in economic development between regions. This research method uses a statistical panel data approach to the model Fixed Effect Model (FEM). This study explains that domestic investment and foreign capital planting have a positive and significant effect on economic development inequality. While the development of road infrastructure does not affect the inequality of economic development.</p>2024-12-31T07:39:21+00:00Copyright (c) 2024 Selin Puspo Janah, Citra Etika, Muhammad Yusuf Bahtiarhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/910THE INFLUENCE OF ECONOMIC GROWTH, PROVINCIAL MINIMUM WAGE, OPEN UNEMPLOYMENT RATE AND EDUCATION ON POVERTY IN LAMPUNG PROVINCE IN 2010-2023 FROM THE PERSPECTIVE OF MASLAHAH MAQASHID AL-SYARIAH2024-12-31T08:04:46+00:00Elza Dwi Lestaridwilestarielza@gmail.comMuhammad Yusuf Bahtiar myusufbahtiar@radenintan.ac.idIs Susanto issusanto@radenintan.ac.id<p><em>This study aims to </em><em>analyze the influence of economic growth, provincial minimum wage, open unemployment rate, and education on poverty in Lampung Province in the 2010-2023 period from the perspective of the benefit of murlah. Stable economic growth is expected to improve people's welfare, while the UMP is designed to provide protection for workers' purchasing power. The open unemployment rate reflects challenges in providing employment opportunities, which have the potential to increase poverty rates if not addressed properly. Education plays an important role in reducing poverty through increasing skills, productivity and employment opportunities. This research uses a quantitative approach with secondary data using an approach using Vecm model analysis. Vecm model analysis or (Vector Error Correction model) is a model derived from Var. The assumptions that need to be met are the same as Var, except for the problem of stationarity to explore the relationship of these variables to poverty, as well as analyzing their relevance based on the principles of maslahat murlah which aims to create general prosperity in the context of sharia. Short-term research results show that only the economic growth variable has a positive effect on poverty in Lampung Province. In the long term, the provincial minimum wage variable has a negative effect on poverty in Lampung Province, while economic growth, the open unemployment rate and education have no effect on poverty in Lampung Province.</em></p>2024-12-31T07:58:20+00:00Copyright (c) 2024 Elza Dwi, Muhammad Yusuf Bahtiar , Is Susanto , Erike Anggraeni https://journal.cattleyadf.org/index.php/Jasmien/article/view/929Implementation Of Blue Economy And Green Economy To Support Sustainable Development In Islamic Economic Perspective (Study On Mangrove Tourism Petengoran Gebang Village, Teluk Pandan District, Pesawaran Regency)2024-12-31T08:19:40+00:00Andika Septiawansetiawandika614@gmail.comMuhammad Yusuf Bahtiar myusufbahtiar@radenintan.ac.idErsi Sisdianto ersisisdianto@radenintan.ac.id<p>Mangrove forests are one of Indonesia's natural resources that are abundant in coastal areas. Mangrove ecosystems have many functions that are no less important, such as fisheries, coastal protection, recreation areas and so on. Currently mangrove ecosystems have been widely used to meet the needs of the community, such as settlements, aquaculture, industrial areas, agriculture and so on. The purpose of this study was to determine the illumination of Blue Ecocomy and Grand Economy in Petengoran mangrove forest in Gebang Village, Teluk Pandan Sub-District, Pesawaran Regency, and to determine the conservation efforts of Petengoran mangrove forest in Gebang Village, Teluk Pandan Sub-District, Pesawaran Regency. This research includes qualitative descriptive field research with literature study. Data retrieval using literature study, observation, and documentation. The Data obtained from the results of literature studies were then analyzed using descriptive analysis based on research objectives. The results showed that it was quite good after the mangrove forest conservation. The existence of mangrove forest tourism is very useful to increase the economy of the Gebang Village Community, mangrove hitan tourism involves communities around the coast to make efforts to improve mangrove forests because those directly related to the mangrove forest ecosystem are the people themselves.</p>2024-12-31T08:15:52+00:00Copyright (c) 2024 Andika Septiawan, Muhammad Yusuf Bahtiar , Ersi Sisdianto https://journal.cattleyadf.org/index.php/Jasmien/article/view/900The Effect Of GDP And Foreign Investment On The Value Of Exports And Imports According To The International Trade Classification (Sitc) Standard Group In Indonesia In The Islamic Economic Perspective In 2013-20222024-12-31T08:40:09+00:00Selva Oktafiaselfaoktavia422@gmail.comCitra Etika Citraetika@radenintan.ac.idMuhammad Yusuf Bahtiar Myusufbahtiar89@gmil.com<p>International Trade (Export-Import) is one of the most important indicators in an economy. With the existence of international trade, every country in the world can exchange resources owned by each country, with the aim that there is no excess or shortage of resources in each country in the world. This study aims to analyze GDP and foreign investment on Export-Import (<em>SITC</em>). This study uses a quantitative approach with <em>Error Correction Model</em> <em>(ECM) analysis method</em> with <em>Eviews</em> 12. The Data used in this study are annual export-import data (<em>SITC</em>), GDP and foreign investment from 2013-2022. The type of research used in this study <em>is Library Research</em>. The results of this study showed that Gross Domestic Product in the short term does not affect the Export-Import (<em>SITC</em>), while in the short term negatif a significant negative effect on Export-Import (<em>SITC</em>). Foreign investment in the short and long term berpengaruh negatif has a significant negative effect on Export-Import (<em>SITC</em>) in Indonesia. In the Islamic economic perspective, international trade may be carried out on the condition that the product does not contain haram elements in it according to the Qur'an and Hadith.</p> <p> </p>2024-12-31T08:37:15+00:00Copyright (c) 2024 selva oktafia, Citra Etika , Muhammad Yusuf Bahtiar https://journal.cattleyadf.org/index.php/Jasmien/article/view/926Pengaruh Lingkungan Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Kantor Inspektorat Provinsi Sumatera Utara2025-01-03T01:38:47+00:00Lamminar Hutabarathutabaratmin23@gmail.comMeli Telaumbanuamellytelaumbanuamelly@gmail.com<p>This study aims to determine the influence of the work environment and organizational culture partially and simultaneously on the performance of employees of the Inspectorate of North Sumatra province. This research is a quantitative descriptive research with instrument questionnaire conducted with a population of all employees Inspectorate of North Sumatra Province. Sampling with Slovin formula samples obtained a sample of 62 people. The results of multiple linear regression equation is: Y = 23,436 + 0,401X1 + 0,216X2 the value of the work environment tcount coefficient is 2.474 and the ttable value is 2.000, so that tcount (2.474) > ttable (2.000 and 0.016 < 0.05, the value of the organizational culture tcount coefficient is 2.312 and the ttable value is 2.000, the so that tcount (2.312 > ttable (2.000) and 0.024 < 0.05, the value of the work environment and organizational culture Fcount coefficient is 20.158 and the value of Ftable is 2.76, so that 20.158 > 2.76 and 0.000 < 0.05. RSquare value of 0.700 or R2 x 100% of 70.00%, meaning that the independent variable of the study contributed greatly to explain the performance of employees of the Inspectorate of North Sumatra province by 70.00% while the remaining 30.00% influenced by other factors. Conclusion of the study the work environment and organizational culture partially and simultaneously significantly affect the performance of employees of the Inspectorate of North Sumatra Province.</p> <p> </p>2024-12-30T00:00:00+00:00Copyright (c) 2025 Lamminar Hutabarat, Meli Telaumbanuahttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1017Pengaruh Struktur Modal Dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan 2025-01-03T02:19:32+00:00Ismi Apriyaniismiapriyani2904@gmail.comIntan Pramesti Dewiintampra@gmail.com<p>This study's overarching goal is to identify the relationship between sales growth, capital structure, and financial success. Quantitative studies fall under this category of study. We focus on consumer companies that aren't part of cyclical industries and are listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023 in our research. Revenue growth and capital structure are seen as independent variables in this research, with financial performance serving as the dependent variable. Purposive sampling is the method used in the sampling procedure. using a sample of 89 businesses over five years of monitoring, so the totally is 445. However, the observations are 310 because there are 80 outliers and 55 incomplete financial reports. Multiple linear regression analysis and statistical analysis were used as analytical methods in this research. This analysis method is calculated using a statistical tool, namely <em>EViews </em>Version 12.</p>2025-01-03T01:55:08+00:00Copyright (c) 2025 Ismi Apriyani Ismihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1069The Effect of Service Quality And Servicescape on Impulsive Buying Behavior with Shopping Emotion as Intervening Variable for Consumers Store of Fashion Uniqlo Duta Mall Banjarmasin, South Kalimantan2025-01-23T01:05:42+00:00Adista Anjar Dianyadistadiany@gmail.comIrma Sucidhairmasuci@gmail.comNico Kosasihnicokosa@gmail.com<p>The rapid growth of the retail business requires effective strategies to capture market share. This study aims to analyse the effect of service quality and servicescape on impulse buying behaviour through shopping emotions in Uniqlo Duta Mall Banjarmasin consumers. The research method uses primary and secondary data from questionnaires and literature studies with 111 respondents. The results of the analysis show that service quality and servicescape have a positive and significant impact on impulse buying behaviour with shopping emotions as an intermediary variable.</p>2025-01-22T00:00:00+00:00Copyright (c) 2025 Adista Anjar Dianyhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1063Faktor Sukses Pencegahan Praktik Akuntansi Kreatif dalam Pelaporan Keuangan Desa 2025-01-24T03:31:05+00:00Andri Widiantoandriwidi29@gmail.comYeni Priatna Sari sari@gmail.comShafa Fuadha fuadha@gmail.com<p>Kecurangan pelaporan keuangan yang dilakukan oleh entitas ataupun organisasi pemerintah sangat marak saat ini. Penelitian mempunyai tujuan menganalisis faktor mencegah praktik akuntansi kreatif. Objek penelitian dalam penelitian ini merupakan desa di wilayah Kabupaten Tegal. Subyek penelitiannya adalah pengelola anggaran desa. Metode pengumpulan data melalui kuesioner yang kemudian diolah dengan rumus perhitungan rata-rata hitung tertimbang dengan acuan pada <em>Critical Success Factors </em>(CSF). Faktor sukses pencegahan praktik akuntansi kreatif dalam pelaporan keuangan desa menunjukan hasil 4 faktor sukses dengan nilai rata-rata (mean) yaitu lebih besar dari 4 yaitu: Konsistensi dalam menerapkan kebijakan akuntansi dan aturan pelaporan keuangan desa, mengembangkan budaya akuntansi "Jujur" dikalangan pelaksana dan pengguna laporan keuangan desa, Implementasi sanksi berat bagi pelaku akuntansi kreatif dan menerapkan tata kelola pemerintahan yang baik. Faktor sukses lainnya tidak memenuhi faktor sukses kurang dari 4 seperti unsur mengidentifikasi dan mengurangi praktik akuntansi kreatif dan ketertarikan dalam menganalisis laporan keuangan desa pada aspek implementasi akuntansi kreatif</p>2025-01-22T00:00:00+00:00Copyright (c) 2025 Andri Widiantohttps://journal.cattleyadf.org/index.php/Jasmien/article/view/915Analisis Peningkatan Pendapatan UMKM Melalui Pembiayaan KUR Syariah Di PT Pegadaian Cabang Mandala2025-01-24T05:22:22+00:00Eka Milia Ningrumekamilianingrum2003@gmail.comKhairina Tambunankhairinatambunan@uinsu.ac.id<p>Penelitian ini bertujuan untuk menganalisis dampak pembiayaan KUR Syariah terhadap peningkatan pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di PT Pegadaian Cabang Mandala. Metode yang digunakan adalah pendekatan deskriptif dengan pengumpulan data melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pembiayaan KUR Syariah memberikan akses yang lebih mudah bagi UMKM untuk mendapatkan modal usaha, yang berujung pada peningkatan kapasitas produksi dan diversifikasi produk. Selanjutnya, peningkatan pendapatan UMKM juga terlihat dari peningkatan omzet dan profitabilitas. Penelitian ini diharapkan dapat memberikan gambaran yang jelas tentang efektivitas pembiayaan syariah dalam mendukung pertumbuhan ekonomi lokal melalui UMKM.</p>2025-01-24T05:19:01+00:00Copyright (c) 2025 Eka Milia Ningrum, Khairina Tambunanhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1062Kinerja Keuangan dan Harga Saham2025-01-26T01:23:26+00:00Robi Mulyadirobimulyadi1405@gmail.comDito Rinaldo dito.rinaldo@ekuitas.ac.id<p><em>Businesses in Indonesia are benefiting from the rapid growth and expansion of the global economy. This is evident by the number of companies registering to sell their shares on the Indonesia Stock Exchange (IDX). Companies listed on the Indonesia Stock Exchange must have a good going concern in order to stay in the capital market. This is because companies listed on the IDX strive to increase the profitability of their business and obtain more funds, and investors will receive dividends and capital gains. Finding out how financial performance affects stock prices in construction businesses listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023 is the aim of this study. Researchers use quantitative methods with descriptive and verification approaches to collect data for research. Data normality, multicolonierity, heterocedacity, autocorrelation, multiple linear regression, determination coefficient, and hypothesis testing are among the data analysis methods employed. Based on the study's findings, it can be said that while ROE influences stock prices, ROA has no effect at all. Stock prices are impacted by ROA and ROE at the same time</em></p>2025-01-26T01:20:36+00:00Copyright (c) 2025 Robi Mulyadi, Dito Rinaldo https://journal.cattleyadf.org/index.php/Jasmien/article/view/1066Integrasi Kecerdasan Buatan Dalam Pengembangan Sumber Daya Manusia Sebagai Tantangan Dan Peluang Di Era Digital2025-01-30T01:00:53+00:00irna sulistiarinisofirna@gmail.comMochammad Isa Anshoriisa.anshori@trunojoyo.ac.id<p><em>The integration of AI shows its potential in improving the efficiency and effectiveness of human resource development. This study aims to identify how artificial intelligence (AI) can be integrated into human resource development, as well as opportunities to optimize its benefits while addressing existing challenges. Data were obtained from several sources including academic databases, scientific journals, books, research and other sources of information related to the research theme. The results of the study concluded that the integration of artificial intelligence (AI) in human resource development (HRD) improves recruitment and training efficiency, but also presents ethical and privacy challenges. Organizations need to adopt new technologies while creating an inclusive work environment to increase competitiveness and sustainability.</em></p>2025-01-30T00:00:00+00:00Copyright (c) 2025 irna sulistiarini, Mochammad Isa Anshorihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1014Pengaruh Kepemilikan Manajerial, Institusional, Asing, Terkonsentrasi Terhadap Audit Delay Pada Perusahaan yang terdaftar dalam BEI (Bursa Efek Indonesia)2025-01-30T01:37:48+00:00Geraldo Ghiffari Hermansyahgeraldoghiffarih@gmail.com<p><em>The purpose of this study is to examine whether the influence of Managerial Ownership, Institutional Ownership, Foreign Ownership, and Concentrated Ownership on Audit Delay in Companies Listed on the Indonesia Stock Exchange. The population taken is all the Company's financial statements registered on the IDX in the last 8 years, the sample obtained is 51 financial statements of the Company. The data was processed using the SPSS application using the multiple linear analysis test method and the classical assumption test. In the test results, it was explained that Managerial Ownership (X1) has a significant influence on Audit Delay (Y). Meanwhile, Institutional Ownership (X2), Foreign Ownership (Xv), and Concentrated Ownership (X4) have no effect on Audit Delay (Y)</em></p>2025-01-30T00:00:00+00:00Copyright (c) 2025 Geraldo Ghiffari Hermansyahhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/951Peran Kecerdasaran Intelektual Dan Karakteristik Kewirausahaan Dalam Meningkatkan Kinerja Usaha Dengan Pengalaman Bertani Sebagai Variabel Moderasi2025-01-30T23:37:52+00:00Anis Nusronanisnusron@itbyadika.ac.idRizqi Prasetyoufirumefi@itbyadika.ac.id<p>This research aims to test the influence of intellectual intelligence and entrepreneurial characteristics on business performance, as well as test the influence of intellectual intelligence and entrepreneurial characteristics on business performance with farming experience as a moderation. The novelty of this research is the use of the farming experience variable as a moderating variable of the influence of intellectual intelligence and entrepreneurial characteristics on business performance. The population and sample used in this research were farmers (roses, jasmine and tuberose) in Rombo Kulon Village, Rembang District, Pasuruan Regency, totaling 73 people. The results of the research show that intellectual intelligence has a significant effect on business performance, while entrepreneurial characteristics have no effect on business performance, the moderation effect shows that farming experience is able to moderate the influence of intellectual intelligence on business performance and farming experience is not able to moderate the influence of entrepreneurial characteristics on business performance.</p> <p> </p>2025-01-30T23:34:09+00:00Copyright (c) 2025 Anis Nusron, Rizqi Prasetyohttps://journal.cattleyadf.org/index.php/Jasmien/article/view/967Pengaruh Intellectual Capital, Company Size, dan Capital Structure Terhadap Kinerja Keuangan pada Perusahaan Properti and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 20232025-01-30T23:57:30+00:00Rr Jihan Faadhilah Yuwandono1222100137@surel.untag-sby.ac.idRr Adiati Trihastutiadiarti_tri_hastuti@untag-sby.ac.id<p style="font-weight: 400;">This study aims to analyze the effect of intellectual capital, company size, and capital structure on the financial performance of Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period. Financial performance is measured using three ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research sample consisted of 43 companies selected using purposive sampling method. The analysis methods used in this research are descriptive test, model feasibility test, multiple linear regression, classical assumption test and hypothesis testing. The results showed that intellectual capital has a positive and significant effect on the company's financial performance. Meanwhile, company size has no significant effect on financial performance. On the other hand, capital structure has a significant effect on NPM and ROE, but has no significant effect on ROA. These findings indicate the importance of intellectual capital management and capital structure in improving the financial performance of companies in the Property and Real Estate sector, although company size has no significant effect.</p>2025-01-30T23:54:52+00:00Copyright (c) 2025 Rr Jihan Faadhilah Yuwandono, Rr Adiati Trihastutihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/980Pengaruh Collateralizable Assets, Free Cash Flow, Ownership Structure, dan Corporate Governance Terhadap Kebijakan Dividen pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 20232025-01-31T00:14:26+00:00Noviana Ramadhani1222100136@surel.untag-sby.ac.idCholis Hidayaticholishidayati@untag-sby.ac.id<p>The research objective is to analyze the effect of collateralizable assets, free cash flow, ownership structure, and corporate governance on dividend decision-making policies in LQ45 companies on the IDX for the 2019-2023 period. Quantitative methods are used in this study with secondary data sources. The population in this study were 45 LQ45 companies listed on the Indonesia Stock Exchange in 2019-2023 with a sample of 16 companies selected through purposive sampling method with certain criteria. Some of the independent variables in this study include collateralizable assets proxied by COLLAS and Asset Guarantee indicators, free cash flow proxied by FCF and FCFE indicators, ownership structure proxied by KM, KI, and KA indicators, and corporate governance proxied by DKI, DD, and Audit Committee indicators. Data analysis uses analysis techniques from Structural Equation Modeling (SEM) through Partial Least Squares (PLS) software. The findings in this study indicate that only collateralizable assets have a significant effect on dividend policy. Free cash flow, ownership structure, and corporate governance variables do not show a significant effect on dividend policy.</p>2025-01-31T00:11:53+00:00Copyright (c) 2025 Noviana Ramadhani, Cholis Hidayati, Cholis Hidayatihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/988Pengaruh Struktur Modal Dan Good Corporate Governance Terhadap Kinerja Keuangan Dengan Financial Distress Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-20232025-01-31T00:32:48+00:00Devira Larasati1222100127@surel.untag-sby.ac.idSlamet Riyadislametriyadi@untag-sby.ac.id<p>This research intends to prove and analyze the effect of Capital Structure and GCG on Financial Performance through Financial Distress as an intervening variable in food and beverage sub-sector companies listed on the IDX for the period 2020-2023. Companies in the food and beverage sub-sector listed on the IDX for the period 2020-2023 are the population of this research. The sample in this study amounted to 100 samples and was determined using purposive sampling technique. This research uses path analysis using SmartPLS 2.0 as the analysis technique. The findings of this research prove that Capital Structure has a significant effect on Financial Distress, GCG has a significant effect on Financial Distress, Capital Structure has an insignificant effect on Financial Performance, GCG has an insignificant effect on Financial Performance, Financial Distress has a significant effect on Financial Performance, Financial Distress plays a significant role as an intervening variable in the relationship between Capital Structure and Financial Performance, Financial Distress plays a significant role as an intervening variable in the relationship between GCG and Financial Performance.</p>2025-01-31T00:30:12+00:00Copyright (c) 2025 Devira Larasati, Slamet Riyadihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1018Kendala Sertifikasi Halal Pada UMKM di Indoneisa: Sebuah Kajian Literatur2025-01-31T00:59:06+00:00Salihah Khairawatiskbhamfara@gmail.comSiti Murtiyanisitimurya@gmail.comWijiharta Wijihartawijihartawij@gmail.comIsmail Yusantoismailyus@gmail.comMu’tashim Billah Murtadlomumtasbil@gmail.com<p><em>This study examines the obstacles faced by MSMEs in Indonesia related to the implementation of the halal certification program which is a mandate of the Halal Product Guarantee Law (UUJPH). A review of the literature which is the result of empirical research and literature manuscript research was conducted with the assistance of Perish or publish on articles published from 2015 to 2023 with the keyword problems or challenges of halal certification in Indonesia. The next stage of selecting relevant articles was selected for analysis and drawing conclusions. The results of the study found that there are three main obstacles faced by MSMEs in implementing the halal certification program, internal obstacles, namely the lack of halal product literacy, limited resources, both human resources and financial resources, low technology, low awareness of MSME actors towards halal products. External obstacles include the high cost of halal product certification, a complicated and digital-based certification process and lack of support from related institutions, limited access to facilities such as laboratories and lack of socialization of legal regulations and laws on halal products.</em></p>2025-01-31T00:50:41+00:00Copyright (c) 2025 Salihah Khairawatihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/995Analysis Of Performance Measurement Factors For Achieving Subtainable Development Goals (Sdgs) Targets In The Bandar Lampung City Medium Term Development Plan (Rpjmd) 2021 - 2026 In An Islamic Economic Perspective2025-01-31T03:45:16+00:00Putra Kurniawanputrak210@gmail.comErsi Sisdiantohersidianto@radenintan.ac.idMardiyah Hayati mardiyah.hayati@radenintan.ac.id<p><em>This study aims to determine the key factors, effectiveness of mechanisms, and challenges and opportunities for improving performance measurement of SDGs target achievement in the RPJMD of Bandar Lampung City in 2021-2026. The method used in this study is qualitative with a descriptive analytical research design with SWOT Analysis. Primary data was obtained through interviews with BAPPERIDA Stakeholders of Bandar Lampung City, while secondary data was obtained through literature reviews from journals, books, and other sources that are in line with this study. The results of the study are Analysis shows that the success of Bandar Lampung City in achieving SDGs is highly dependent on data quality, institutional capacity, community participation, and a comprehensive measurement system. However, the city still faces a few challenges such as waste management, pollution, natural disasters, and slums. To overcome these challenges, more integrated and sustainable efforts are needed.</em></p>2025-01-31T03:39:21+00:00Copyright (c) 2025 Putra Kurniawan, Ersi Sisdianto, Mardiyah Hayati https://journal.cattleyadf.org/index.php/Jasmien/article/view/1019The Influence Of The Number Of Tourist Visits, The Number Of Tourist Attractions, And Local Levies On Local Revenue In The Perspective Of Islamic Economics (Study in South Sumatra province in 2014 – 2023)2025-01-31T04:13:23+00:00Tri Lestarizalestarizatri@gmail.comMuhammad Yusuf Bahtiarmyusufbahtiar@radenintan.ac.idZulaikah zulaikah@radenintan.ac.id<p>South Sumatra province has great potential resources that can be developed. The contribution of local revenue can also come from the number of tourist visits, the number of tourist attractions, and regional levies. The phenomenon that occurred in South Sumatra province, there was a decrease in local revenue (PAD), the number of tourist visits, and the amount of regional levies during the Covid-19 pandemic. However, the number of attractions in South Sumatra province has increased. This study aims to assess the effect of the number of tourist visits, the number of tourist attractions, and local levies on local revenue (PAD) in the perspective of Islamic Economics in South Sumatra province in 2014-2023. This study includes quantitative research. The results showed that the number of attractions affect the local revenue (PAD) of South Sumatra province. While the number of tourist visits and local levies on local revenue (PAD) does not affect the local revenue (PAD) of South Sumatra province. Fiscal policy in Islam carried out by the government aims to create economic stability high economic growth rate and equitable distribution of income as stated in QS. See also verse 188.</p>2025-01-31T04:07:58+00:00Copyright (c) 2025 Tri Lestariza, Muhammad Yusuf Bahtiar, Zulaikah https://journal.cattleyadf.org/index.php/Jasmien/article/view/813Pengukuran Mutu Layanan Pembelajaran Program Profesi Guru Universitas Widya Dharma Klaten Terhadap Loyalitas Melalui Kepuasan Sebagai Peubah Pemediasi2025-01-31T05:05:33+00:00Tukiyo Tukiyotukiyo@unwidha.ac.idPurwo Haryonopurwoharyo@gmail.comDandang Setyawantidandangset@gmail.comAnis Marjukahanismar@gmail.comHersulastutihersulas@gmail.comAbdul Harisabdulha@gmail.comArif Julianto Sri Nugrohoarifjuliantosn72@gmail.com<p>Penelitian ini bertujuan menguji model apakah terdapat pengaruh langsung mutu layanan akademik dan non akademik terhadap loyalitas melalui kepuasan mahasiswa sebagai peubah pemediasi pada mahasiswa Program Profesi Guru Universitas Widya Dharma. Mutu layanan diukur menggunakan<em> Service Quality.</em> Disain riset melalui metode kuantitatif multivariat. Hipotesis dirumuskan menggunakan uji pengaruh variabel bebas dan pengaruh peubah intervening<em>. </em>Populasi riset semua mahasiswa PPG Unwidha yang telah mendapatkan layanan pembelajaran. Teknik sampling terhadap responden melalui <em>purposive sampling</em> sejumlah 100 mahasiswa PPG di lingkungan Fakultas KIP Unwidha. Hasil uji diperoleh simpulan dimensi mutu layanan akademik memberi pengaruh dominan dan terdapat pengaruh peubah intervening tehadap loyalitas mahasiswa. Temuan ini memacu program PPG Universitas Widya Dharma untuk terus meningkatkan mutu layanan. Meningkatnya mutu layanan pembelajaran akan bermuara pada terciptanya keunggulan daya saing institusi PPG Unwidha di masa mendatang</p>2025-01-31T04:56:08+00:00Copyright (c) 2025 Arif Julianto Sri Nugroho, Tukiyo Tukiyohttps://journal.cattleyadf.org/index.php/Jasmien/article/view/990Pengaruh Fundamental Makro Dan Struktur Kepemilikan Terhadap Business Sustainability Dengan Green Accounting, Kinerja Keuangan, Dan Limbah Industri Sebagai Variabel Intervening Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia2025-01-31T07:11:41+00:00Alinda Dwi Jofankaalindajofanka@gmail.comHwihanushwihanus@untag-sby.ac.id<p style="font-weight: 400;">The<em> focus of this research is to examine the influence of macro fundamentals and ownership structure on business sustainability with intervening variables in the form of green accounting, financial performance and industrial waste in energy companies listed on the Indonesia Stock Exchange. Data sourced from complete documents from 14 energy companies for 2021-2023 were analyzed using SmartPLS-based quantitative methods. The research results show that macro fundamentals have a significant effect on business sustainability and financial performance, but not on green accounting and ownership structure. Ownership structure has a significant effect on business sustainability, green accounting, financial performance and industrial waste. Green Accounting has a significant effect on business sustainability and financial performance, while financial performance is not significant on business sustainability. Industrial waste has a significant effect on business sustainability and financial performance</em><em>.</em></p>2025-01-31T07:08:20+00:00Copyright (c) 2025 Alinda Dwi Jofanka, Hwihanushttps://journal.cattleyadf.org/index.php/Jasmien/article/view/981Implementasi Digital Accounting Pada Era Digitalisasi Untuk Meningkatkan Performa Umkm Dikelurahan Desa Tambak Sawah Waru Sidoarjo2025-01-31T11:22:41+00:00Reza Mutiara Nur Fitriandinni1222100158@surel.untag-sby.ac.idSlamet Riyadislametriyadi10@untag-sby.ac.id<p>In accounting, digital accounting is the use of digital technology to create financial reports that are more efficient, accurate, and transparent. This transformation greatly affects UMKM, especially in the era of digitalization, when business competition is becoming increasingly fierce and the demand for good financial management is rising. This research aims to use digital accounting to improve the performance of UMKM in Tambak Sawah Village, Waru, Sidoarjo. This village was chosen because of the diverse conditions of its UMKM. Most people still use manual bookkeeping, although some have switched to digital bookkeeping. The purpose of this research is to determine the extent to which UMKM in Tambak Sawah Village are familiar with and use digital accounting, as well as to identify the advantages and disadvantages of digital accounting. In addition to documentation from ten micro, small, and medium enterprises (UMKM) that were the subjects of the study, research data were collected through direct observation and in-depth interviews using a descriptive qualitative approach. The research results show that some micro, small, and medium enterprises (UMKM) have not yet implemented a digital accounting system because they lack the necessary information. However, some UMKM have successfully implemented this system. The implementation of a digital accounting system may improve the performance of UMKM in Tambak Sawah village, Waru, Sidoarjo Regency. By using this digital accounting system, the recording and reporting of financial information become easier, and data can be protected from loss.</p>2025-01-31T11:16:34+00:00Copyright (c) 2025 Reza Mutiara Nur Fitriandinni, Slamet Riyadihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/992Pengaruh Gaya Hidup Hedonisme Dan Financial Technology Terhadap Pengelolaan Keuangan Dengan Literasi Keungan Sebagai Variabel Intervening Pada Para Ibu Rumah Tangga Di Wilayah Kenjeran Rw.10 Surabaya2025-01-31T11:58:12+00:00Puri Handayani Sura Prewatipuriprewati08@gmail.comSlamet Riyadislametriyadi10@untag-sby.ac.id<p style="font-weight: 400;"><em>This study aims to analyze the influence of hedonistic lifestyle, financial technology (fintech), and financial literacy on household financial management among housewives in the Kenjeran RW 10 area of Surabaya. The research uses the Structural Equation Modelling (SEM) method with Amos 24 software and primary data collected through a Google Form-based questionnaire.</em><em> </em><em>The results of the study show that hedonistic lifestyle and financial literacy have a significant impact on financial management. Financial literacy also significantly affects financial management, with hedonistic lifestyle influencing financial management indirectly through financial literacy as an intervening variable. However, financial technology (fintech) does not show a significant impact on either financial literacy or financial management, both directly and indirectly. This may be due to a lack of education on the use and benefits of fintech among housewives. This research provides insights into the importance of financial literacy in managing household finances and avoiding a hedonistic lifestyle, and suggests the need for further education on fintech.</em></p>2025-01-31T11:50:25+00:00Copyright (c) 2025 Puri Handayani Sura Prewati, Slamet Riyadihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1002Pengaruh Tata Kelola Perusahaan, Struktur Modal, Struktur Aktiva terhadap Financial Distress dengan Kinerja Keuangan sebagai Variabel Intervening pada sub sektor Rokok yang terdaftar di Bursa Efek Indonesia periode 2016-20232025-01-31T15:07:23+00:00Amru Karim Alhabsyiamruzen41@gmail.comMulyanto Nugrohonugroho@untag-sby.ac.id<p style="font-weight: 400;"><em>The objective of this research is to examine the impact of Corporate Governance, Capital Structure, and Asset Structure on Financial Distress with Financial Performance as an Intervening Variable. The population of this study includes cigarette sector companies listed on the Indonesia Stock Exchange. The data were obtained from the annual financial reports of 4 cigarette sub-sector companies for the period 2016–2023, using a saturated sampling technique. This study employed is a quantitative approach with data analysis conducted using the Structural Equation Model (SEM) through Partial Least Squares (PLS). The analysis covers the Outer Model, Inner Model, and Hypothesis TestingThe study's findings reveal that Corporate Governance has a positive but insignificant influence on Financial Distress. Similarly, Capital Structure negatively impacts Financial Distress, though the effect is also insignificant, while Asset Structure exerts a positive yet insignificant influence. On the other hand, Corporate Governance demonstrates a positive and significant effect on Financial Performance, whereas Capital Structure and Asset Structure both exhibit negative but insignificant effects. Financial Performance, however, positively and significantly impacts Financial Distress. As an intervening variable, Financial Performance significantly and positively mediates the link between Corporate Governance and Financial Distress, while its mediation of the relationships between Capital Structure and Financial Distress, as well as Asset Structure and Financial Distress, is negative but insignificant.</em></p>2025-01-31T15:02:25+00:00Copyright (c) 2025 Amru Karim Alhabsyi, Mulyanto Nugrohohttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1137Implementasi Sistem Pendukung Keputusan Berbasis Topsis untuk Optimalisasi Rotasi dan Promosi Karyawan di Bidang Marketing dan Penjualan2025-02-04T11:16:37+00:00Lestari Pratiwi Sitangganglestarigawdy@yahoo.comAyu Trisantilestarigawdy@yahoo.comRitawati Siraitlestarigawdy@yahoo.comOslan Juliana Simbolonlestarigawdy@yahoo.comMiska Irani Br Tariganmiska_tarigan@ust.ac.idElizabeth HalohoElisabeth.haloho@gmail.com<p>Human resource management (HRM) in the field of marketing and sales is an essential aspect of achieving organizational goals. The process of employee rotation and promotion is often carried out based on managerial intuition, which can lead to subjectivity and unfair decision-making. This study aims to implement a Decision Support System (DSS) based on the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method to assist in the employee rotation and promotion process in an objective and systematic manner. The research methodology uses a quantitative approach with a case study in a company operating in the marketing sector. Data were collected through surveys, interviews with HR managers, and historical employee data analysis based on five key criteria: sales performance, creativity, communication skills, work experience, and loyalty. The findings indicate that the TOPSIS method provides accurate recommendations in determining the best candidates based on their relative proximity to the ideal solution. The analysis also identifies that sales performance is the most dominant factor in decision-making, with the highest weight of 35%. The implementation of a TOPSIS-based DSS enhances decision-making efficiency and accuracy while reducing subjectivity in the employee rotation and promotion process. The study concludes that this system can be an effective solution in supporting HR decision-making based on data-driven analysis and objective evaluation</p>2025-02-04T00:00:00+00:00Copyright (c) 2025 Lestari Pratiwi Sitanggang, Ayu Trisanti, Ritawati Sirait, Oslan Juliana Simbolon, Miska Irani Br Tarigan, Elizabeth Halohohttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1050ANALISIS PERPUTARAN MODAL KERJA DALAM MENINGKATKAN LABA BERSIH PADA PT MARK DYNAMICS INDONESIA2025-02-04T11:24:58+00:00Natasha Alhabsysha.jizu07@gmail.com<p style="font-weight: 400;">Penelitian ini bertujuan untuk menganalisis perputaran modal kerja dalam meningkatkan laba bersih pada PT Mark Dynamics Indonesia selama periode 2020–2023. Modal kerja, yang terdiri atas aset lancar dan kewajiban lancar, menjadi komponen penting dalam mendukung efisiensi operasional dan profitabilitas perusahaan. Pendekatan penelitian menggunakan metode deskriptif dengan analisis data sekunder yang bersumber dari laporan keuangan tahunan perusahaan.</p> <p><span style="font-weight: 400;">Hasil penelitian menunjukkan bahwa modal kerja bersih mengalami peningkatan dari Rp 112,9 miliar pada tahun 2020 menjadi Rp 343,7 miliar pada tahun 2023. Namun, efisiensi perputaran modal kerja cenderung menurun, dengan rasio perputaran modal kerja turun dari 5,008 kali pada tahun 2020 menjadi 1,627 kali pada tahun 2023, jauh di bawah rata-rata industri sebesar 6 kali. Fluktuasi laba bersih juga diamati, di mana laba mencapai puncaknya sebesar Rp 392,1 miliar pada tahun 2021 tetapi menurun pada tahun 2022 dan 2023 masing-masing menjadi Rp 243,1 miliar dan Rp 156,0 miliar. Peningkatan modal kerja bersih tidak disertai efisiensi optimal dalam perputarannya, sehingga diperlukan strategi untuk memaksimalkan pemanfaatan modal kerja guna mendukung peningkatan laba bersih secara berkelanjutan.</span></p>2025-02-04T00:00:00+00:00Copyright (c) 2025 Natasha Alhabsyhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1154ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA LAPORAN KEUANGAN KOPERASI KARTIKA GRANAT CAKTI2025-02-05T00:59:57+00:00Laelis Nenilaelisneni@gmail.comLily Karlinafatya2neni@gmail.comSyahrilSyahril@gmail.com<p>SAK ETAP merupakan pedoman untuk penyusunan laporan keuangan bagi entitas tanpa akuntabilitas publik, seperti lembaga, organisasi, atau badan usaha. Laporan keuangan SAK ETAP terdiri dari neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Penelitian ini bertujuan untuk mengetahui adanya penerapan SAK ETAP pada Koperasi Kartika Granat Cakti pada penyajian laporan keuangannya. Jenis data yang digunakan dalam penelitian ini menggunakan jenis data primer, sumber data diambil dari pihak internal yaitu Ur. Bendahara Koperasi Kartika Granat Cakti berupa laporan keuangan tahun 2022. Metode penelitian ini menggunakan deskriptif kuantiatif. Metode pengumpulan data meliputi observasi, dokumentasi, dan kepustakaan. Hasil penelitian ini laporan keuangan Koperasi Kartika Granat Cakti belum sepenuhnya memenuhi Satandar Akuntansi Keuangan Ekuitas Tanpa Akuntabilitas Publik (SAK ETAP) sehingga masih ada laporan keuangan yang harus dilengkapi oleh Koperasi Kartika Granat Cakti. Laporan keuangan yang belum disajikan oleh Koperasi Kartika Granat Cakti adalah laporan arus kas yang berdampak pada tidak dapat disajikan perubahan historis saldo kas. Laporan keuangan selanjutnya yang belum dilengkapi Koperasi Kartika Granat Cakti adalah laporan perubahan ekuitas yang berdampak tidak dapat disajikan modal saldo awal Koperasi dan saldo modal akhir.</p>2025-02-05T00:00:00+00:00Copyright (c) 2025 Laelis Neni, Lily Karlina, Syahrilhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1155PENGARUH KEMUDAHAN DAN FITUR LAYANAN TERHADAP MINAT MENGGUNAKAN E-WALLET PADA PEMBAYARAN AIR PDAM TIRTANADI2025-02-05T01:05:21+00:00Zubaidah Hanumhanumm2011@gmail.comSiska Hasibuansiskahasibuan@gmail.comJaurah Habibahjaurahhabibah@gmail.com<p>This research discusses the influence of convenience and service features on interest in using e-wallet when paying for PDAM Tirtanadi water. Carrying out this objective aims to determine the influence of convenience (X1) and service features (X2) on interest in using (Y). Each variable from this research has an indicator. The Convenience indicator (X1) is easy to learn, controllable, flexible, easy to use, clear and understandable. Indicators of Service Features (X2) are ease of access to product or service information, diversity of transaction services, diversity of features, product innovation. Indicators of Interest in Using (Y) are will transact, will recommend, will continue to use. This research has 70 populations and 70 samples using quantitative methods. For processing research data using the SPSS 26 program. Based on the research results, it can be seen that the convenience variable and the service feature variable partially have a significant effect on the interest variable in using it. This conclusion is proven by the results of the T test which has a calculated t value of 4.806 > t table 1.667 and the significant value is 0.000 <0.05. The results of the normality test show that the data is normally distributed, obtaining results > 0.05. The results of the multicollinearity test showed that there were no deviations in the two independent variables, obtaining a VIF value < 5 (2.244 < 5). The results of the heteroscedasticity test show that the Sig. > 0.05 which indicates that heteroscedasticity does not occur. The results of the multiple linear regression test have the equation Y = 2.520 + 0.328 X1 + 0.282 X2. The results of the coefficient of determination test (R Square) obtained a value of 0.785 (78.5%), which means that the variables of convenience and service features have an influence on interest in using by 78.5%.</p>2025-02-05T00:00:00+00:00Copyright (c) 2025 Zubaidah Hanum, Siska Hasibuan, Jaurah Habibahhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1057Analisis Kualitas Kerja Pegawai Tata Usaha Sekolah Menengah Pertama Negeri 1 Delitua2025-02-07T01:01:56+00:00Poppy Risjaliafahmisulaiman@stimsukmamedan.ac.idFAHMI SULAIMANfahmisulaiman@stimsukmamedan.ac.id<p><em>This research was conducted to determine the quality of work possessed by employees at SMPN 1 Delitua. This study used a qualitative method with data collection techniques carried out through observation, unstructured interviews and documentation. based on observational interviews with administration employees, and staff, it appears that some employees also have good potential, and optimal work results, even though there are some obstacles they face when carrying out their duties but they remain enthusiastic in carrying out their work. Administrative staff of SMP N 1 Delitua have high enthusiasm, high enthusiasm is evidenced by good attendance when coming and going home according to working hours, quickly carrying out assignments when someone gives them assignments, administrative staff of SMP N 1 Delitua immediately do it and don't delay delay.</em></p>2025-02-05T00:00:00+00:00Copyright (c) 2025 Poppy Risjalia, FAHMI SULAIMANhttps://journal.cattleyadf.org/index.php/Jasmien/article/view/890GLOBAL TOURIST BEHAVIOR TRENDS IN THE NEW NORMAL ERA: REVENGE TOURSM PERSPECTIVE2025-02-11T08:17:43+00:00yogi putraogitra@gmail.comElfitra Desy Suryaelfitra.desy@gmail.comSyahrial SitorusSitorussak@gmail.comApriwati BarusBrBarus23@gmail.com<p><em>This study evaluates the relationship between memorable tourism experience, destination image, Place Attachment, Destination Accessibility, and Destination Quality Tourism Revenger Tourism influence related to Destination Loyalty. Using data from 370 self-administered questionnaires from two tourist attractions of interest in North Sumatra, Indonesia. Partial Least Squares Modeling is used to assess the hypotheses developed. Results reveal the significant impact of wellness tourism, Online Review of Tourist Destination, Characteristics of Destination Image, Memorable Tourist Experience, and revenue Tourism on destination loyalty. The purpose of this study further highlight the indirect effects of wellness tourism, Online Reviews of Tourist Destinations, Characteristics of Destination Image, and Memorable Tourist Experience on destination loyalty. Conceptually, this study offers a new understanding of the formation of tourist loyalty in the growth context of revenge tourism and the managerial implications of these findings discussed<strong>.</strong></em></p>2025-01-31T00:00:00+00:00Copyright (c) 2024 yogi putra, Elfitra Desy Suryahttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1157Analisis Pemahaman CSR Dari Perspektif Mahasiswa Program Studi Kewirausahaan Universitas ST Bhinneka2025-02-07T05:41:59+00:00Hilda Elserahildaelsera@satyaterrabhinneka.ac.idDorothy Feraridorothyferary@satyaterrabhinneka.ac.idArsy Annisa Astiarsyannisa@satyaterrabhinneka.ac.id<p>Corporate Social Responsibility (CSR) merupakan program yang harus dijalankan oleh perusahaan. Prinsip ekonomi, sosial dan lingkungan harus berjalan beriringan. Hal ini berguna untuk proses keberlanjutan dalam sebuah bisnis. Tidak hanya untuk dunia bisnis, tetapi juga untuk keberlanjutan sosial dan lingkungan. Kemudian, tidak hanya pebisnis saja yang harus tahu tentang CSR, setidaknya mahasiswa juga tahu tentang CSR sebagai ilmu. Hal ini dikarenakan sebagian dari mereka mungkin ingin menjadi wirausaha nantinya, sehingga tujuan dari penelitian ini adalah untuk mengetahui CSR dari sudut pandang mahasiswa. Penelitian ini memiliki paradigma interpretif dan termasuk dalam penelitian kualitatif ini. Penelitian ini menggunakan teknik kuesioner untuk pengumpulan data. Objek penelitian ini adalah beberapa mahasiswa Fakultas Ekonomi dan Bisnis Program Studi Kewirausahaan. Hasilnya, sebagian besar dari mereka mengetahui cukup baik tentang Corporate Social Responsibility (CSR), dan konsep keberlanjutan ketika mempelajari matakuliah CSR. Pemahaman terkait CSR mereka peroleh tidak hanya dari perkuliahan tetapi dari sumber lain seperti mengikuti seminar, workshop, media online,dll.</p>2025-02-07T00:00:00+00:00Copyright (c) 2025 Hilda Elsera, Dorothy Ferari, Arsy Annisa Astihttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1156PENGARUH DISIPLIN KERJA DAN EVALUASI KINERJA TERHADAP KINERJA KARYAWAN PT PELABUHAN INDONESAI PERSERO(PELINDO)2025-02-05T00:31:07+00:00Asmaul Husnaasmaulhusna@gmail.comEka Wulandari Surbakti ekawulandarisurbakti@gmail.comBeby Asdilvira bebyasdilvira@gmail.com<p>Sumber keberhasilan suatu perusahaan dalam menghasilkan kinerja yang tinggi adalah tenaga kerja yang berkualitas dan mempunyai efektifitas kerja yang memadai. Potensi sumber daya manusia mempunyai peranan yang sangat penting sebagai pelaku yang terlibat langsung dalam proses pembangunan industrial di era ini. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel disiplin kerja dan evaluasi kinerja terhadap kinerja karyawan PT. Pelindo I Medan Cabang Belawan. Penelitian ini menggunakan penelitian kuantitatif, populasi dan sampel penelitian adalah karyawan PT Pelabuhan Indonesia (Pelindo) I Kota Medan Cabang Belawan sebanyak 30 karyawan. Teknik pengumpulan data menggunakan kuesioner dan analisis data menggunakan analisis regresi linier berganda, uji keabsahan data, uji asumsi klasik, dan uji hipotesis menggunakan SPSS versi 22. Hasil penelitian ini menunjukkan bahwa secara parsial variabel disiplin kerja dan evaluasi kinerja memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan PT. Pelindo I Medan Cabang Belawan. Secara simultan disiplin kerja dan evaluasi kinerja memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan PT. Pelindo I Medan Cabang Belawan dengan nilai koefisien determinasi sebesar 70,3% dan sisanya 29,7% dijelaskan oleh faktor lain yang berada diluar model dan tidak dapat terdeteksi dalam penelitian ini.</p>2025-02-05T00:31:07+00:00Copyright (c) 2025 Asmaul Husna, Eka Wulandari Surbakti , Beby Asdilvira https://journal.cattleyadf.org/index.php/Jasmien/article/view/1075The Effect Of Self-Efficacy, Personality And Social Media Use On Entrepreneurial Interests In Harapan University Students Medan2025-02-06T11:47:04+00:00Avicenna Sindy Nabilaavicennasindynabila@gmail.com<p><em>This study aims to analyze the influence of self-efficacy, personality and use of social media on entrepreneurial interest. The approach used in this study is a quantitative approach. The population in this study was 1896 students of Universitas Harapan Medan and the sample in this study used the 10% slovin technique so that a sample of 190 respondents was obtained. The sampling technique used stratified random sampling. In implementing this method, researchers used a questionnaire to obtain the necessary data because this method requires contact between researchers and respondents. The analysis technique used was multiple linear regression. The results showed that self-efficacy had a positive and significant effect on entrepreneurial interest. personality had a positive and significant effect on entrepreneurial interest. The use of social media had a positive and significant effect on entrepreneurial interest. Simultaneously, it shows that self-efficacy, personality and use of social media have a significant effect on entrepreneurial interest in Universitas Harapan Medan students. Suggestions for students to improve their ability in entrepreneurship, one way is to attend various seminars and training in order to develop self-quality in entrepreneurship</em></p>2025-02-06T11:47:04+00:00Copyright (c) 2025 Avicenna Sindy Nabilahttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1090Organizational Commitment Mediates The Effect Of Work Ethic On Job Satisfaction At The Regional Office Of The Directorate General Of State Assets Of North Sumatra2025-02-06T11:50:41+00:00Salsa Sabila Rambessabilarambe@gmail.com<p><em>This study aims to determine the effect of work ethic on organizational commitment. To determine the effect of work ethic and organizational commitment on job satisfaction partially. To determine the effect of work ethic on job satisfaction through organizational commitment at the Regional Office of the Directorate General of State Assets of North Sumatra. The population in this study was 165 people and all of them were used as research samples. The sampling technique used was purposive sampling. The data analysis technique used was path analysis. The results of the study indicate that work ethic has a positive and significant effect on organizational commitment, work ethic has a positive and significant effect on job satisfaction, organizational commitment has a positive and insignificant effect on job satisfaction, organizational commitment does not mediate the effect of work ethic on job satisfaction at the Regional Office of the Directorate General of State Assets, North Sumatra.</em></p>2025-02-06T11:50:41+00:00Copyright (c) 2025 Salsa Sabila Rambehttps://journal.cattleyadf.org/index.php/Jasmien/article/view/1009Pengaruh Literasi Keuangan, Parental Income, Locus Of Control, Dan Lingkungan Sosial Terhadap Perilaku Keuangan Pada PAC IPNU IPPNU Wringinanom, Kabupaten Gresik2025-02-11T09:34:57+00:00Shofiatus Sa’diyahshofiiats12@gmail.comRr. Adiati Trihastutiadiarti_trihastuti@untag-sby.ac.id<p>This study aims to evaluate the influence of financial literacy, parental income, locus of control, and social environment on the financial behavior of PAC IPNU IPPNU members in Wringinanom District, Gresik Regency. Distributing questionnaires to collect data from organization members and analyzing it via multiple linear regression with SPSS 26.The findings reveal that financial literacy has a significant effect on financial behavior. Parental income also significantly influences financial behavior, as does the locus of control, which has a notable impact on financial behavior. Additionally, the social environment is proven to reveal a significant effect on financial behavior. Collectively, financial literacy, parental income, locus of control, and social environment jointly influence financial behavior.</p>2025-02-05T00:00:00+00:00Copyright (c) 2025 Shofiatus Sa’diyah, Rr. Adiati Trihastuti