Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)

Analisis Kredit CV. Usada Makmur Perkasa Mandiri untuk Meningkatkan Pendapatan Angota Koperasi

Sungguh Pranata — 2024-12-02

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.

Good Village Governance: A Framework for Simulacra and Hyperreality in Village Finance Management

Puja Rizqy Ramadhan — 2024-12-07

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.

The Influence Of Consumer Ethnocentrism, Social Media Usage, E-WOM, And Celebrity Worship On Purchase Intention: The Mediating Role Of Brand Association

Rosalia — 2024-12-18

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.

Pengaruh Inflasi Dan Profitabilitas Terhadap Kinerja Keuangan PT Mayora Indah Tbk.

Meli — 2024-12-21

Sektor bisnis, ketersediaan produk dipasar, kinerja fundamental secara garis besar serta citra merek Mayora termasuk salah satu saham di bidang sektor barang konsumsi yang mampu bertahan terhadap ketidaksetabilan pasar. PT. Mayora Indah Tbk memproduksi produk dan secara umum mengklasifikasikan produk yang dihasilkan kedalam 2 kategori yaitu makanan dan minuman olahan. Penelitian ini bertujuan untuk menguji pengaruh inflasi dan profitabilitas terhadap kinerja keuangan PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia periode 2014– 2023. Populasi dalam penelitian ini adalah keseluruhan laporan keuangan PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia 2014 - 2023. 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 2014 – 2023. berdasarkan pengujian parsial uji T hasilnya Inflasi mempunyai nilai probability 0.0386 lebih kecil dari 0,05 maka H₁ diterima. Hal ini berarti bahwa variabel Inflasi berpengaruh signifikan terhadap Earning per share (EPS), Dan Profitabilitas mempunyai nilai probability 0.4297 lebih kecil dari 0,05 maka H₂ 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.

ANALISIS PERANAN PAJAK PARKIR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA MEDAN

Tania Azura Fahani — 2024-12-25

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.A descriptive qualitative methodology was employed in this investigation. Interviews and documentation were used to gather data. To conduct 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.

PENERAPAN SISTEM PENGELOLAAN SURAT MASUK DAN SURAT KELUAR BAGIAN ORGANISASI SEKRETARIAT DAERAH KOTA MEDAN

Nurmala Luthfi Meha — 2024-12-25

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.

The Influence of Employer Branding and the Use of Social Media on Gen Z's Intention to Apply Works through Corporate Reputation as Mediation

siti zahra zahira — 2024-12-31

GeniZiisiknownitoihaveitheiabilityitoibeiskillediiniusingitheiinternet,inamelyisocialimedia,iespeciallyiiniseekingiinformationiaboutitheireputationiofianiorganizationioricompany.iThisiisianiimportantiinvestmentiforicompaniesitoigetipotentialiemployees.iToiattractiGeniZitoiapplyiforijobs,icompaniesimustihaveiemployeribranding,iaisocialimediaipresenceiandiaigoodireputation.iThisistudyiaimsitoievaluateihowiemployeribrandingiandisocialimediaiuseiaffectitheileveliofiintentionitoiapplyiforiaijob,itakingiintoiaccountitheiroleioficorporateireputationiasianiintermediary.iThisistudyiusesiaiquantitativeiapproachiwithidataicollectionithroughiaiquestionnaireisurveyidistributeditoi200ialumniiofiTanjungpuraiUniversityistudents.iTheipurposiveisamplingitechniqueiwasiuseditoiselectirespondentsiwhoihadicertainicriteria,inamelyigeniziagedi17-27iyearsiandialumniiofiTanjungpuraiUniversity.iTheidataiwasianalyzediusingipathianalysisitechniquesiandiIBMiSPSSiStatisticisoftware.iThisiresearchiisiexpecteditoiprovideiinsightiforihumaniresourceimanagersiandipractitionersiinidesigningistrategiesitoiincreaseitheiworkiinterestiofiGeniZ.iTheiresultsiofithisistudyishowithatiemployeribrandingianditheiuseiofisocialimediaihaveiaipositiveiandisignificantiinfluenceionitheirateiofiintentionitoiapplyiforiaijobiiniGeniZimediatedibyitheiCompany'siimage.

The Influence of Time Budget Pressure and Audit Risk on Audit Quality at Public Accounting Firms in Medan

Jhon Piter — 2024-12-22

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.

The 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 Economics

Selin Puspo Janah — 2024-12-31

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.

THE 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-SYARIAH

Elza Dwi Lestari — 2024-12-31

This study aims to 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.

Implementation 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)

Andika Septiawan — 2024-12-31

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.

The 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 2013-2022

Selva Oktafia — 2024-12-31

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 (SITC). This study uses a quantitative approach with Error Correction Model (ECM) analysis method with Eviews 12. The Data used in this study are annual export-import data (SITC), GDP and foreign investment from 2013-2022. The type of research used in this study is Library Research. The results of this study showed that Gross Domestic Product in the short term does not affect the Export-Import (SITC), while in the short term negatif a significant negative effect on Export-Import (SITC). Foreign investment in the short and long term berpengaruh negatif has a significant negative effect on Export-Import (SITC) 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.

Pengaruh Lingkungan Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Kantor Inspektorat Provinsi Sumatera Utara

Lamminar Hutabarat — 2024-12-30

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.

Pengaruh Struktur Modal Dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan

Ismi Apriyani — 2025-01-03

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 EViews Version 12.