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Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Published by Universitas Tribhuwana Tunggadewi
ISSN : 20890532     EISSN : 25486152     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Referensi: Jurnal Ilmu Manajemen dan Akuntansi ISSN 2548-6052 (online), ISSN 2089-0532 (cetak), adalah jurnal peer-review yang menerbitkan artikel tentang praktik, teori, dan penelitian di semua bidang ilmu manajemen dan akuntansi. Scope jurnal terdiri dari manajemen, manajemen produksi, manajemen keuangan, manajemen SDM, manajemen pemasaran, dan akuntansi.
Arjuna Subject : -
Articles 16 Documents
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Search results for , issue "Vol 11, No 3 (2023)" : 16 Documents clear
KEPEMIMPINAN DALAM PERSPEKTIF GENDER SERTA PERANNYA DALAM PENGEMBANGAN BISNIS Dwi Susanti, Rizki Aprilia; Kusumaning Budi, Citra Setyaniwahyu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5410

Abstract

Historically, male leadership has been more dominant than female leadership. But today, women cannot always be seen as side workers, they are able to make their own choices, especially in business. The role of women sensitive to micro-enterprises in the Indonesian economy is gradually becoming the "gatekeeper" of the people's economy. The method used in this study is a qualitative method with a descriptive approach, this analysis will describe the results of the research based on the findings in the field and then given interpretation and conclusions. The initial stage is grouping the data, and then analyzing it in a qualitative descriptive manner. So that it can produce a scientific understanding and definition to get a systematic picture.There are many great women who become leaders. This research shows that women's leadership styles are more inclined to Transformational Feminism, which is more charismatic and democratic, Efforts to build emotional attachment with employees and patterns of conflict resolution in a familial way, can indirectly make it easier for women to find a win-win solution. In business development there are two strategies applied to Bedpackers Hostel Malang, namely offline and online, such as collaborating with other companies in promoting the Hostel. Meanwhile, in online development, namely through collaboration with Reddoorz, through the website, through Facebook, Instagram. The business development strategy apart from online media to maximize profits Badpackers Hostel Malang also offers various facilities such as Netflix vouchers, promos for guests who book more than three days to one month, dinner in collaboration with restaurants, laundry and online taxis so that they can make customers feel comfortable. hotel guests feel more comfortable.
MANAJEMEN KEARSIPAN PADA FAKULTAS VOKASI PELAYARAN UNIVERSITAS HANG TUAH Mursidi, Mursidi; Widhi Yanti, Dyah Agustin
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5132

Abstract

The goals of this study were to 1) analyze records management planning in improving the quality of academic services at the Maritime Vocational Faculty of Hang Tuah University. 2)nanalyze constraints on the implementation of archival management in improving service quality at the Maritime Vocational Faculty of Hang Tuah University. This research used observation, interview, and documentation methods which were submittedto respondents to obtain written information related to archives management. The technique for selecting researchsubjects is through purposive sampling technique. Based on the results of the analysis and discussion that has been carried out in this study, it can be concluded that in the field of administrative services. It has been going well because it has carried out procedures for manging records correctly, and if archives services are needed it does not take long to provide archives servoces for employees who need them related to the obstacles faced in managing archivesto improve services at The Maritime Vocational Faculty of Hang Tuah University, namely the unavailabilityof a special room for archives to ensure security and to get care for old  archives so that they are not absolote and better guarantee the quality of the archives.
PENDEKATAN TEORI POPULASI DALAM EKOSISTEM FINTECH Nurhidayat, Moch; Widodo, Deny Edy; Fitriasari, Rizka; Champaca, Mychelia
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5287

Abstract

The development of fintech as a hybrid financial institution in the financial industry is growing rapidly, research on fintech studies mostly examines the role of fintech for the commercial financial institution market. Based on industry development statistics recorded by the OJK, this fintech development has proven to have a direct impact on the decline in banking performance as a whole, although the effect is not significant. Fintech directly encourages banking digitalization efforts that are already well established in the market, for example through the entry of fintech in the form of digital banks to compete in terms of ease of digital and collateral services. Meanwhile for microfinance institutions, competition from fintech entry is in the form of target markets that require easy access through smartphone applications or through access to collateral-free loans, as well as access to savings at almost no cost. The results of the bibliometric analysis from this research show that the stages of ecosystem development, that is, the assessment phase, the acceleration phase, and the augmentation phase, explain the ecological cycle of fintech organizations based on the Ecological Population Theory as the basis for fintech ecosystems.
ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Putra, Loist Abdi; Loist, Christine; Efendi, Efendi; Welly, Yerisma; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Abstract

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.
PENDAPATAN PELAKU UMKM PENGGUNA PLATFORM MEDIA SOSIAL PASCA PANDEMI COVID-19 : SEBUAH PENDEKATAN NETNOGRAFI Suhendri, Hendrik; Putri, Sri Andika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5670

Abstract

UMKM salah satu pengerak ekonomi Indonesia selama pandemi dan pasca pandemic. Peningkatan pendapatan UMKM dapat dilihat dari interaksi pelaku usaha dengan menggunakan platform media yang disediakan untuk melakukan interaksi jual beli seperti sopee, toko pedia, lazada, Instagram, tik tok dan facebook. Metode netnografi dapat dijadikan salah satu metode untuk mengetahui sejauh mana pengaruh peningkatan pendapatan para pelaku UMKM sebelum dan setelah masa pandemi. Dari hasil penelitian didapatkan bahwa pendapatan pelaku UMKM mengalami peningkatan dengan adanya platform media sosial. Hal ini dikarenakan jangkauan pemasaran yang lebih luas.
KEAHLIAN FORENSIK, INDEPENDENSI, PENGALAMAN DAN SKEPTISME PROFESIONAL PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Mukoffi, Ahmad; Ren, Nofrida Herlinda; Ekasari, Luh Dina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5141

Abstract

The purpose of this study is to evaluate how forensic knowledge, independence, experience, and professional skepticism affect auditors' capacity to detect fraud in Public Accounting Firms (KAP) in Malang City. Ten questionnaires are sent to each firm of auditors in KAP Malang as part of the data gathering technique. Descriptive statistics, data quality checks, conventional assumption tests, and hypothesis testing are all components of data analysis. The study's findings suggest that forensic knowledge has no impact on auditors' capacity to detect fraud, and independence, experience, professional skepticism influence the audiotr’s ability to detect fraud.
ANALISA KELAYAKAN FINANSIAL PRODUKSI JAMU KUNYIT ASAM SKALA RUMAH TANGGA (STUDI KASUS DI DESA JETAK PROGRAM KKNT-MBKM) Watang, Natalia D. Christy; Mushollaeni, Wahyu; Tantalu, Lorine
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5228

Abstract

Jamu is a traditional medicine derived from plants which are processed into concoctions without the addition of chemicals. One of the herbal medicines that is widely known by the public is herbal turmeric tamarind. Herbal turmeric tamarind is a traditional drink whose raw materials are turmeric, tamarind and sugar. This tamarind turmeric herb can be categorized as an herbal drink that has health benefits. This research was conducted at the Process Engineering Laboratory, Tribhuwana Tunggadewi University, Malang, in April 2023. The analysis used in this study was qualitative analysis and quantitative analysis. For the business of the tamarind turmeric herbal product, it is said to be feasible, judging by the HPP of the tamarind and turmeric product, it is Rp. 2,911, the selling price of the tamarind and turmeric herbal product is Rp. 5,000 per bottle, BEP consists of two types, namely BEP units which are Rp. 22,725 and BEP prices which are Rp. 113.626.199, the RC Ratio is 1.72. The positive NPV is Rp. 389.722.401, the R/C ratio is 1.72. The IRR is 151% which is higher than the bank's interest rate depending on the NPV. PP is obtained for 239 days or 7 months 29 days shorter than the age of the business being carried out.  
UPAYA PENINGKATAN PENDAPATAN USAHA MELALUI KREDIT USAH PADA SEKTOR UMKM Lestari, Elly; Setyawati, Yuni; Valentina Meli, Faustina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5409

Abstract

The researcch objective wass to determine the effecct of business credit in an effort to increase MSME sector business income around Tribhuwana Tunggadewi University, Malang City. Thiis research method is a quantitatiive method. The researchh instrument uses a questionnairee. The data collection technique was purposive sampling with 30 respondents as MSME managers or owners. The data analysis techniquee is Simple Linear.Regression. Based onthe resultsof the study that Business.Credit has. a. posiitive and significant. influence. on MSME business. iincome. This means that the greater the provision of busiiness loans and the proper use of them will increasee the income of MSME businesses. The business credit contribution to operating income is 96.5%. Increasing business income will encourage the business to grow even more.
PENGARUH SHIFT KERJA, BEBAN KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT. NUSAJAYA PERSADATAMA MANDIRI KABUPATEN MOROWALI Rizki, Selvi Diliyanti; Aswawi, Nurafiah; Makmur, Muhammad Rizaldi; Aisyah, Nur
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5691

Abstract

This research aims to analyze the influence of work shifts, workload and incentives on employee performance at PT Nusajaya Persadatama Mandiri district. Morowal. The population in this study were all employees of PT. Nusajaya Persadatama Mandiri, totaling 200 people using the proportional random sampling method which was calculated using the Slovenian formula with an error rate of 10%, resulting in a sample of 67 respondents. The data collection method is by distributing questionnaires to respondents. The data analysis technique in this research uses multiple linear regression using the SPSS version 20 program. The results of this research show that: (1) work shifts, workload and incentives simultaneously have a positive and significant effect on employee performance, (2) shift work has a negative effect and significant on employee performance, (3) workload has a positive and significant effect on employee performance and (4) incentives have a positive and insignificant effect on employee performance.    
DETERMINAN FAKTOR PEMBELIAN MIXUE ICE CREAM & TEA Salamah, Nunung Umi; Asteria, Beta
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5279

Abstract

Purpose: The aim of this exploration is to describe the impact of price, product quality and service quality on the decision to purchase Mixue Ice Cream Tea on consumers in the city of Yogyakarta, Methods: This exploration is quantitative by distributing questionnaires. The sample was 104 respondents, Analysis data: The data analysis technique used is descriptive and multiple linear regression., Result and discussions: The results of the regression coefficient are interpreted to mean that the positive influence of the three variables shows that sales will increase by 0.054 points when the added value of the price variable increases by one point. Sales will increase by 0.379 points for each increase in product quality score. Sales increased 0.143 for every point increase in the value of the service quality variable., Conclusion: This exploration proves that product quality and service quality have a positive and significant impact on consumers' purchasing decisions for Mixue Ice Cream Tea in the city of Yogyakarta. Meanwhile, prices do not have a positive impact on Mixue Ice Cream Tea consumers in the city of Yogyakarta.,

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