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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 12, No 1 (2024)" : 16 Documents clear
PENERAPAN PSAK 71 PADA RASIO KEUANGAN DI PERUSAHAAN TELEKOMUNIKASI Wiyarti, Evy Steelyana; Prameswari, Ayundita
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5594

Abstract

The implementation of PSAK 71 at PT. Centratama Telekomunikasi Indonesia Tbk focuses on financial instruments, resulting in changes to accounts receivable and cash equivalents. The adoption of PSAK 71 aims to enhance the quality of financial reporting by regulating classification and measurement, impairment, and hedge accounting. Moreover, the transition from PSAK 55 to PSAK 71 aims to simplify the impairment model. The impairment method in PSAK 71, namely Expected Credit Loss, allows for the recognition of credit losses before they occur, differing from the Loss Incurred Method in PSAK 55.This research aims to evaluate the financial performance and factors that changed after the implementation of PSAK 71 at PT. Centratama Telekomunikasi Indonesia Tbk. Data analysis employs qualitative descriptive and comparative techniques on financial ratios. The study reveals fluctuations in ratio values, with a decrease in liquidity and an increase in activity, solvency, and profitability. The conclusion emphasizes the improvement in the quality of financial reporting post-implementation of PSAK 71, despite some changes in ratios. The significant implications of this research highlight the positive impact of implementing PSAK 71 on the company's financial management.
THE EFFECT OF TRUST IN STREAMERS ON LIVE SHOPPING CONSUMERS' PURCHASE INTENTION IN INDONESIA Wijaya, Yitlin; Manaf, Peri A.
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5721

Abstract

This study aims to analyze the effect of trust in streamers on live shopping consumers’ purchase intention in Indonesia. Data collection was obtained from 150 respondents through an online questionnaire and used a structural equation modeling method with SmartPLS 4.0 data processing. The results of hypothesis testing show that utilitarian value, hedonic value, and value similarity are proven to have a significant positive effect on trust in streamers, while trust in streamers is also proven to have a significant positive effect on purchase intention. Meanwhile, trust in streamers is not proven to have a negative relationship with product fit uncertainty and product quality uncertainty even though they have a significant effect while product fit uncertainty and product quality uncertainty are proven to not affect purchase intention. This finding has important managerial implications for live shopping business owners that the right price and product quality, fast delivery, and lower delivery service costs, as well as the comfort and pleasure that consumers get in live shopping, will increase the trust in streamers. Similar ways of thinking, similar tastes, and similar preferences between streamers and consumers also play an important role in increasing trust in streamers in live shopping. They are expected to be aware of the importance of factors that can build consumers’ trust in streamers because trust in streamers has been proven to increase consumers’ purchase intention.
EFISIENSI BOPO TERHADAP LABA BERSIH PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 Wiguna, Kusnadi Yudha; Triyati, Triyati; Nurbaiti, Nurbaiti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5677

Abstract

Tujuan penelitian ini adalah untuk mengetahui efisiensi Biaya Operasional dan Pendapatan Operasional (BOPO) terhadap laba bersih pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini yaitu penelitian deskriptif kualitatif. Data yang dipergunakan yaitu data sekunder berupa laporan keuangan perusahaan perbankan yang diperoleh melalui website www.idx.go.id dengan populasi berjumlah 47 perusahaan. Sampel yang dipilih sebanyak 4 perusahaan dengan pemilihan sampel dilakukan secara purposive sampling. Hasil penelitian menunjukkan bahwa semakin tinggi tingkat rasio efisiensi BOPO maka semakin tinggi laba bersih yang diperoleh perusahaan, begitu juga sebaliknya. Efisiensi BOPO pada perusahaan perbankan yang terdaftar di BEI tahun 2018 -2021 menunjukkan kinerja yang sehat yang berarti perusahaan mampu menjaga stabilitas efisiensi antara biaya operasional dan pendapatan operasional untuk memperoleh laba bersih yang optimal.Kata kunci : Efisiensi BOPO, Laba Bersih.
PENGARUH KONTEN INSTAGRAM TERHADAP KEPUTUSAN KONSUMEN MEMILIH POTONG RAMBUT DI BE_HAIRCUT BARBERSHOP Nurwulan, Adinda Suci; Kusmayadi, Dicki
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5999

Abstract

Purpose: This research was conducted with the aim of finding out how the influence of content on the Instagram application has on every consumer's decision to choose a haircut at be_haircut barbershop. Methods: This research uses a quantitative approach with data collection methods through questionnaires. The research sample was 100 respondents who were followers of Instagram @be_haircut. Analysis data: this research uses analysis of respondents' level of achievement, simple regression, coefficient of determination and hypothesis testing (t-test). Results and discussion: through analysis results using respondents' achievement levels, the Instagram content variable that really influences consumer decisions is the feed indicator. Meanwhile, of the consumer decision variables that have the greatest influence on consumers' decisions to choose a haircut at be_haircut barbershop are product choice indicators. Conclusion: after collecting and processing data in the form of statistical tests using SPSS version 25, the conclusion was obtained, namely that there is a significant influence between Instagram content on consumers' decisions to choose a haircut at be_haircut barbershop.
UPAYA MENINGKATKAN KUALITAS PENYERAPAN ANGGARAN SULAWESI SELATAN TAHUN 2023 Rahmanto, Dedi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5512

Abstract

Purpose: This study aims to analyze the quality of budget implementation by work units partnering with KPPN Makassar I in the first semester of 2023, focusing on factors affecting the low level of budget absorption. The method used was a survey utilizing questionnaires, which were distributed to 80 respondents from work units in Makassar City, Maros, and Pangkep. The questionnaire was designed to collect data on aspects of Budget Revision, Disbursement, Work Execution, Administration, Human Resources (HR), and Compliance. Data analysis was performed by evaluating responses to these aspects. The survey results indicate that the quality of budget implementation is at a moderate level, with problems ranging from 40% to 60%. The two main issues identified are Budget Revision and Work Execution. In the context of Budget Revision, the Automatic Adjustment process and frequent revisions of the POK (Work Output Planning) are the primary challenges. Meanwhile, in Work Execution, the biggest challenges are the hindered procurement process and difficulties in carrying out operational spending proportionally. The study's conclusion emphasizes the importance of improving coordination among relevant parties and enhancing planning quality to address these challenges and encouraging efficiency and effectiveness in future budget implementation.
MENILIK KINERJA PEGAWAI KANTOR CAMAT DI NIAS SELATAN YANG DIPENGARUHI LINGKUNGAN KERJA DAN STRES KERJA Duha, Timotius
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5774

Abstract

This research intends to find out how much the work environment and work stress influence the performance of sub-district office employees in South Nias. This research is quantitative in type. In this research, the population came from employees in three large sub-district offices in South Nias (Telukdalam, Fanayama, and Amandraya). The sample used was total sampling. So the total sample is 8219 people. Data collection is through distributing questionnaires which are then filled in with answers by respondents. Data analysis uses multiple linear regression. Research findings show: partially or simultaneously, the two independent variables have a positive influence on the dependent variable. The main recommendation for this research is the need to add other topics that can increase performance, such as job satisfaction.

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