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Jurnal Mirai Management
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Mirai Management adalah jurnal berkala ilmiah yang diterbitkan Program Pascasrajan Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar terbit perdana sejak tahun 2016.
Arjuna Subject : -
Articles 1,663 Documents
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Pengaruh Kompensasi Terhadap Kinerja Pegawai Rezky, Geovani; Efendy, Achmad
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8646

Abstract

Tujuan penelitian ini adalah guna mencari tahu sejauh mana berpengarunya kompensasi terhadap kinerja pegawai kantor dinas pemuda dan olahraga di Provinsi Kalimantan Timur. Dalam penelitian ini digunakan metode sampling jenuh dengan jumlah 83 responden. Data dikumpulkan dengan menggunakan kuesioner, serta analisis data dilaksanakan memanfaatkan SPSS versi 27 untuk Windows dengan metode regresi linier sederhana. Hasil uji t dan regresi linier sederhana dimanfaatkan guna mengkaji data menunjukan apakah kompensasi memiliki nilai positif dan berhubungan signifikan, sehingga berdampak positif signifikan pada kinerja pegawai hubungan ini menunjukan bahwa kompensasi sejalan dengan peningkatan kinerja pegawai. Koefisien determinasi (r^2) memperoleh variabel independen yang dikaji mempunyai pengaruh terhadap variabel dependen sebesar 73,3% sehingga tersisa 26,7% yang dimana hal ini dipengaruhi oleh faktor lain yang tidak ada pada variabel yang dikaji dalam studi ini. Keywords: Kompensasi, Kinerja Pegwai, Efektifitas Kerja, Motivasi, Produktivitas
Analisis Sistem Dan Prosedur Akuntansi Dalam Pengelolahan Dana Desa Di Desa Sikab Kec. Barus Jahe Kabupaten Karo Tarigan, Demisa Br.; Medina, Lisa
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8975

Abstract

Penelitian ini dilakukan untuk melihat bagaimana sistem dan prosedur akuntansi diterapkan dalam pengelolaan Dana Desa di Desa Sikab, Kecamatan Barus Jahe, Kabupaten Karo, terutama dengan penggunaan aplikasi Siskeudes (Sistem Keuangan Desa). Dana Desa merupakan salah satu sumber pendanaan penting untuk pembangunan desa, sehingga pengelolaannya harus dilakukan secara transparan dan akuntabel. Penelitian ini menggunakan metode deskriptif kualitatif, dengan cara mengumpulkan data melalui wawancara, observasi langsung, dan dokumen pendukung. Hasilnya menunjukkan bahwa Desa Sikab sudah mulai menerapkan sistem akuntansi yang sesuai dengan aturan yang berlaku, dan penggunaan aplikasi Siskeudes sangat membantu dalam pengelolaan keuangan desa—mulai dari perencanaan anggaran, pencatatan transaksi, hingga pelaporan. Namun, masih ada beberapa tantangan seperti kurangnya pemahaman dari perangkat desa dalam mengoperasikan aplikasi secara optimal dan gangguan teknis seperti koneksi internet yang tidak stabil. Untuk itu, dibutuhkan pelatihan rutin dan dukungan teknis agar pengelolaan Dana Desa bisa berjalan lebih baik ke depannya. Kata Kunci: Dana Desa, Akuntansi Desa, Siskeudes, Transparansi, Pengelolaan Keuangan
Pengaruh Bopo, Nim Dan Ldr Pada Profitabilitas Bank Negara Indonesia Periode 2005-2024 Hardiyanto, Hardiyanto; Chandradoni, Dhimas; Fadilah, Ahmad Ridho; Ikbal, Maulana; Amzar, Fadillah; Sumantri, Fazhar
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.9279

Abstract

This study aims to determine the impact of Operating Expenses on Operating Income (BOPO), Net Interest Mergin (NIM), and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research uses quantitative methods and multiple linear regression analysis. The data this time is the catalog data of Bank Negara Indonesia during 2005-2024. In this study, the dependent variable is ROA while the independent variables are BOPO, NIM, and LDR. The fit of the BOPO multiple regression model is acceptable and LDR and NIM have decreased. The coefficient of determination gets a very high percentage. This means that the variation of ROA value can be explained by BOPO, NIM, and LDR variables very influential. The results of this hypothesis test can explain that the independent variables simultaneously have a significant influence on ROA. Partially, the BOPO and LDR variables have a negative and significant effect on ROA, the NIM variable has a positive and significant effect on ROA.
Pengaruh Penerapan IFRS, Kemampuan Manajerial, dan Komisaris Independen Terhadap Manajemen Laba Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode 2020-2022 Maharani, Raisya Zuhra; Nabella, Septa Diana; Sari, Dewi Permata
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8728

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh penerapan IFRS (International Financial Reporting Standards), kemampuan manajerial, dan komisaris independen terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Penelitian ini didasarkan pada praktik manajemen laba yang masih sering terjadi di perusahaan, yang dapat merugikan stakeholders dan menurunkan kredibilitas laporan keuangan. Metode yang digunkaan pada penelitian ini adalah metode kuantitatif dengan pendekatan analisis regresi linear berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indoneisa dengan jumlah sampel sebanyak 22 perusahaan yang dipilih menggunakan metode purposive sampling selama tiga tahun, dengan 66 observasi. Hasil penelitian menunjukkan bahwa penerapan IFRS, kemampuan manajerial, dan komisaris independen secara simultan tidak berpengaruh terhadap manajemen laba. Secara parsial, variabel penerapan IFRS berpengaruh positif namun tidak signifikan terhadap manajemen laba, sedangkan kemampuan manajerial dan komisaris independent tidak berpengaruh terhadap manajemen laba. Penelitian ini diharapkan akan memberikan kontribusi teoritis dan praktis untuk meningkatkan kualitas laporan keuangan dan mengawasi praktik manajemen laba.
Penerapan Sistem Informasi Akuntansi Pada Usaha Kedai Kopi: Studi Kasus Corak Coffee Inda Sari, Fadlia; Arizah, Ainun
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.9323

Abstract

The growth of coffee shop businesses in Indonesia, including in Makassar, has increased rapidly and has contributed to the local economy. However, business actors, especially those at the MSME level, still face various obstacles in managing finances in an organized and systematic manner. This study aims to analyze the implementation of an accounting information system (AIS) at the Corak Coffee coffee shop and to redesign the transaction recording flow to improve operational efficiency and the quality of financial reports. The method used is a case study with a qualitative approach, through direct interviews with business owners. The results of the study show that although Corak Coffee has not used special accounting software, business owners routinely use Microsoft Excel as a medium for recording financial transactions. The income and expense cycles are recorded manually but remain organized, and the resulting financial information has been used as a basis for making business decisions. These findings prove that the application of basic AIS principles, although still simple, can have a positive impact on business management. This study also recommends that MSME actors start considering the use of a more integrated recording system to improve operational accuracy and efficiency. Kata kunci : Accounting Information System, Coffee Shops, Financial Records, Operational Efficiency, UMKM
Pengaruh Work-Life Balance Terhadap Produktivitas Kerja Di Kalangan Generasi Z Pada Outlet Pizza Hut Di Kota Samarinda Lestari, Nurfadila
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8800

Abstract

This study aims to examine the effect of work-life balance (WLB) on the productivity of Generation Z (Gen Z) employees at Pizza Hut outlets in Samarinda, Indonesia. The research method used was quantitative. The research used was population research with a total of 55 Gen Z employees at three outlets. Data analysis was performed using simple linear regression. The results showed that WLB had a positive and significant influence on employee productivity, WLB accounted for 50.6% of the increase in productivity. This finding confirms that a balanced implementation of WLB can significantly increase the productivity and retention of Gen Z employees.
Pengaruh Psychological Capital, Perceived Organizational Support dan Job Enjoyment terhadap Intensi Job Hopping pada Karyawan Generasi Y di Kota Kudus Fahira, Keke Tamara; Septanti, Annisya Lutfi
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.9230

Abstract

The phenomenon of high job mobility or job hopping, especially among generation Y (millennial) employees, is a major challenge for HR management. Although various studies have examined each of these variables separately, there is still limited research that comprehensively tests the simultaneous influence of psychological capital, perceived organizational support, and job enjoyment on job hopping intentions, especially among generation Y employees in Kudus City. Therefore, this study aims to fill this gap by investigating how these three variables together influence the decision of generation Y employees to change jobs. Multiple linear regression analysis was used in this study using SPSS. Respondents were Generation Y employees in Kudus Regency. The sampling technique used purposive sampling technique, namely Generation Y active employees and work experience in more than 1 company. Number of samples 114 respondents. The analysis techniques used were validity test, reliability test, normality test, hypothesis test, simultaneous test, and coefficient of determination test (R2). The results of this study on the Psychological Capital variable have a negative and significant effect on Job Hopping. Perceived Organizational Support has a negative and significant effect on Job Hopping. Job Enjoyment has a negative and significant effect on Job Hopping. The conclusion in this study is that Psychological Capital, Perceived Organizational Support and Job Enjoyment partially or simultaneously have a negative effect on Job Hopping of Generation Y Employees. Based on the findings of the study, the company should improve communication and transparency with employees. Provide awards and recognition for employee contributions. Provide support in career development and employee welfare
Pengaruh Kualitas Pelayanan Dan Variasi Menu Terhadap Keputusan Pembelian Di Seulawah Kupi Dikompleks Mmtc Medan Ginting, Rika Manda Sary Br.; Indriani, Riza
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8712

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan dan Variasi Menu Terhadap Keputusan Pembelian Di Seulawah Kupi dikompleks MMTC Medan. Teknik pengambilan sampel yang digunakan adalah probability sampling dengan sampel sebanyak 140 pelanggan. Teknik pengumpulan data yang digunakan adalah kuesioner. Dengan cara menyebar kuisioner pada responden dan mengumpulkannya kembali. Adapun teknik analisis data yang digunakan yaitu uji valisitas dan reabilitas, uji asumsi klasik analisis regresi, uji t dan uji f serta koefisien determinasi dengan menggunakan program SPSS Ststistic 30.0 For Windows. Berdasarkan hasil penelitian ini uji hipotesis menunjukkan bahwa variabel Kualitas Pelayanan mempunyai pengaruh positif dan signifikan sebesar 21,3 % terhadap Keputusan Pembelian.Variabel Variasi Menu mempunyai pengaruh positif dan signifikan sebesar 29,5% terhadap Keputusan Pembelian. Variabel Kualitas Pelayanan dan Variasi Menu secara simultan mempunyai pengaruh yang positif dan signifikan terhadap Keputusan Pembelian sebesar 49,9%. Keywords: Kualitas Pelayanan, Variasi Menu, Keputusan Pembelian
Analisis Efektivitas Biaya dan Waktu dalam Rantai Pasok Transportasi Berbasis Teknologi GPS pada Perusahaan Logistik Dzaky, Muhammad Haekal; Harimurthi Wulandjani, Syamsurizal Syamsurizal , Erwin Permana,
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8997

Abstract

The supply chain is the backbone of business operations. With good supply chain management, businesses can be more stable, competitive, and capable of long-term growth. Research on supply chains in large companies has been widely conducted. However, studies on cost and time efficiency in transportation supply chains for companies in general have not been extensively explored. This research was conducted using a qualitative descriptive approach. The data for the study was obtained through digital tracing and observations from various official sources and related official websites. The results of the study show that by implementing a GPS-based supply chain, Agung Raya achieved time and operational efficiency. The efficiency improvements not only reduced operational costs but also enhanced service reliability and customer satisfaction. With better visibility in logistics distribution, Agung Raya significantly reduced the risk of delivery delays and provided more accurate and up-to-date information to customers regarding shipment status. Additionally, it strengthened connectivity among key elements in the supply chain—vehicles, drivers, and cargo—which ultimately led to overall operational efficiency improvements. The implementation of IoT solutions and integrated data management enabled the company to achieve substantial cost savings, accelerate delivery cycles, and enhance the reliability of logistics services. This strategic move not only strengthened Agung Raya’s competitive position in the transportation industry but also provided significant added value to customers through more transparent and responsive services tailored to their needs Keywords: Effectiveness, Cost, Time, Supply Chain, Transportation
Peran Kualitas Produk, Brand Image Dan Brand Trust Dalam Membentuk Keputusan Pembelian Mie Sedaap (Masyarakat Kota Probolinggo) Rahmawati, Rizqi; Muhammad Syarif Hidayatullah Elmas, Adi Putra Darmawan, Mila Diana Sari,
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8282

Abstract

Studi ini akan membahas secara menyeluruh peran kualitas produk sebagai variabel X1 kemudian peneliti menambahkan variabel citra merek sebagai variabel X2, dan kepercayaan merek sebagai X3 dalam memberikan dampak langsung bagi konsumen ketika akan menentukan keputusan pembelian mie sedaap (studi kasus pada masyarakat Kota Probolinggo). Pendekatan penelitian difokuskan pada kausalitas agar peneliti dapat mengidentifikasi faktor yang secara langsung memengaruhi variabel Y berdasarkan data yang diperoleh melalui penyebaran kuesioner. Sedangkan untuk pengumpulan sampel digunakan purposive sampling, dengan total responden 100 dimana jumlah ini merupakan konsumen identic pernah membeli mie instan sedaap. Data yang terkumpul kemudian dianalisis menggunakan perangkat lunak SPSS untuk menguji validitas, reliabilitas, classic asumtion, regresi linear berganda, serta uji hipotesis. Dari uji spss didapatkan variabel kualitas produk, citra merek, dan kepercayaan merek berpengaruh signifikan terhadap keputusan pembelian mi instan merek Mie Sedaap.

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