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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
PENGARUH STRUKTUR KEPEMILIKIAN PERUSAHAAN TERHADAP ONLINE CSR DISCLOSURE Fitriasari, Rizka; Nugraha, Adri Putra; Firdaius, Rizalnur
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.v11i3.5288

Abstract

Tujuan pada penelitian ini adalah untuk memberikan bukti secara empiris tentang pengaruh kepemilikan perusahaan yang meliputi kepemilikan manajerial, kepemilikan institusioanl, kepemilikan asing, dan kepemilikan terkonsentrasi terhadap online CSR disclosure pada perusahaan manufaktur di Indonesia.Jenis penelitian merupakan penelitian kuantatitatif dengan menggunakan sampel secara purposive dari 176 perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Pengukuran variabel struktur kepemilikan perusahaan sebagai variabel independen terdiri dari struktur kepemilikan manajerial, institusional, asing dan terkonsentrasi. Sedangkan variabel online CSR Disclosure perhitungannya dengan cara membagi aktivitas CSR perusahaan yang termuat di laman web menjadi 4 kategori yaitu Human Resources, Product and Customers, Environment dan Community Involvement. Pada tiap-tiap kategori, peneliti akan memberikan skor dummy yaitu jika ada maka nilai 1, sebaliknya maka nilainya 0.Hasil pengujian struktur kepemilikan manjerial menunjukkan adanya pengaruh terhadap online CSR disclosure, artinya semakin kecil nilai kepemilikan manajerial di perusahaan akan mendorong meningkatnya online CSR disclosure pada perusahaan manufaktur di Indonesia yang sejalan dan menguatkan penelitian terdahulu. Sedangkan struktur kepemilikan institusional, asing dan terkonsentrasi tidak berhasil membuktikan adanya pengaruh terhadap online CSR disclosure.
CSR PERUSAHAAN DOMESTIK: IMPLEMENTASI, HAMBATAN, DAN SOLUSI (STUDI PADA PERUSAHAAN DOMESTIK DI JAWA TIMUR) Siswati, Endang; Rosyafah, Siti
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.v11i3.5282

Abstract

The aim of this research is to find out how corporate social responsibility is implemented in domestic companies and what are the obstacles to its implementation and what solutions to solve them. This research uses a qualitative approach using domestic companies in East Java as research objects. Data collection techniques were carried out using survey interviews and observations. After data triangulation was carried out, data analysis was carried out including data reduction, data presentation, and drawing conclusions. The research results found that the implementation of CSR for domestic companies in East Java includes, among other things, socialization, training, reducing environmental impacts, providing assistive devices for the disabled, free basic necessities and free cataract surgery. Obstacles in implementing CSR programs include obstacles from internal to the company, namely limited resources, while external to the organization, namely from consumers or environmental readiness. Solutions that can be implemented include CSR outreach activities and training. Conclusion: CSR in East Java is not only implemented by large companies but also domestic companies, the programs carried out are located around the company's environment. Obstacles from stakeholders are still found, both internal and external, which can be overcome by providing outreach and training.
DAMPAK RESTRUKTURISASI PINJAMAN UMKM DARI PEMERINTAH DAN DALAM MEMPERCEPAT PEMULIHAN WIRAUSAHA MUDA DI BALI PADA ERA PANDEMI (STUDI KASUS DI LEMBAGA PERKREDITAN DESA (LPD) SIBETAN, KECAMATAN BEBANDEM, KABUPATEN KARANGASEM) Yusmini, Ni Made; Odik Artawan, I Gede
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.v11i3.5433

Abstract

This research aims to explain the credit restructuring program and the implementation of credit restructuring for MSMEs affected by Covid-19. This research is a qualitative descriptive research, with data sources obtained from observation, interviews, documentation and literature study. The research results show that demand for banking credit during the COVID-19 pandemic at LPD Sibetan has decreased. This study also explains the results of implementing government policies to combat the impact of Covid-19 with the MSME Debtor Restructuring Program at the Sibetan Village Credit Institution (LPD), Uangdem District, Karangasem Regency. Implementation of credit restructuring at LPD Sibetan, Burdendem District, Karangasem Regency, namely: reducing interest rates, extending the term, reducing principal, reducing debt interest, adding capital/credit facilities and converting credit/funding into temporary capital participation. As a result of the implementation of the restructuring plan, the LPD debtor of Sibetan Village issued a restructuring policy or relief given based on data which researchers describe as a 12 month extension which is expected to end in 2026 to 2027 as a countercyclical policy to the impact of the spread of the 2019 corona virus disease.
ANALISIS KINERJA ZAKAT DENGAN MENGGUNAKAN INDEKS ZAKAT NASIONAL PADA BADAN AMIL ZAKAT NASIONAL Usamah, Usamah; Moegiri, Moegiri
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.v11i3.5220

Abstract

This research aims to measure the achievement of zakat management activities andprovide an overview of the extent of the role of the government and society or referred to asthe macro dimension as well as in the institutional perspective of zakat as well as the impactof zakat on mustahik which is included in the micro dimension, The approach used isquantitative and the methode of the National Zakat Index (IZN) as an instrument formeasuring the performance of zakat management at the Pekalongan City Baznas., Result anddiscussions: Based on the calculation results of BAZNAS Pekalongan City Permit on themacro dimension is worth in the range 0.00 – 1.00 where this index is in the good categoryand on the micro dimension is worth 0.75 this index is in the good category. So that theresults of the Aggregate BAZNAS score for Pekalongan City are 0.516., The results of thisstudy are in accordance with previous research conducted by Hidayaneu (2017) at theBandung City BAZNAS, Nadhia (2017) at the South Jakarta City BAZIS, Yunita (2017) at theYogyakarta City BAZNAS, Ulfah (2017) at the Bogor Regency BAZNAS. Conclusion: Thatvalue above illustrates the performance achievement of Pekalongan City BAZNAS zakatmanagement in the Fairly Good category the result report and the information about thefindings
ANALISIS PENGARUH PENDIDIKAN, PELATIHAN, DAN PENGEMBANGAN SDM TERHADAP KINERJA PEGAWAI Kusufa, Fendiyatmi; Hidayat, Imam
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.v11i3.4635

Abstract

This research aims to find out how the influence of education, training, and HR development on employee performance, while the type of data used in this study is a type of quantitative research, using primary data and data collection techniques through questionnaires distributed to employees of the Batang-Batang Sumenep sub-district where the results of the questionnaire were analyzed using SPSS version 26. The results of this study indicate that the dominant variables of education, training, and development have a significant effect on employee performance.
ANALISIS KONTRIBUSI PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG Hastuti, Poppy Indri; Sulistyawati, Yayuk; Indu, Yasinta Yansi
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.v11i3.5395

Abstract

This analysis tries to calculate the additional income provided by restaurant levies on the Unique Income of Malang City Province between 2018 and 2022. Graphic quantitative data is the type of research used to conduct this research. The investigation findings support the theory that income from the Malang City Restaurant Tax Revenue Contribution levy for 2018–2022 varies based on annual salary; especially in 2018 it was 15%, in 2019 it increased to 18%, in 2020 it decreased to 17%, in 2021 it became 15%, and in 2022 there was a very large increase reaching 22%. Therefore, the average annual income from restaurant levies from the Malang City Territorial Unique Pay is 17.4%, which can be assumed to be relatively or moderate.

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