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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 15 Documents
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Search results for , issue "Vol 12, No 2 (2024)" : 15 Documents clear
SPIRITUAL LEADERSHIP, AND SERVANT LEADERSHIP ON WORK ENGAGEMENT (STUDY ON PT COLOURED CABINETS IN JEPARA) Sofiyana, Nurul; Mansyur, Anwar
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5985

Abstract

The purpose of this study is to investigate the impact of servant and spiritual leadership on work engagement. Sample used was a census and the total respondents were 134 at the company Pt. Colored Cabinet in Jepara. The analytical method used in this study uses statistics utilizing the SPSS for analysis Statistics 25 application. The study's findings demonstrate the beneficial impact that spiritual leadership has on work engagement. Servant Work engagement and leadership are positively correlated. In accordance with research results, researchers provide suggestions to companies to increase supervision in work involvement and ensure and comply with company regulations.
IMPULSE BUYING BEHAVIOR DURING THE COVID-19 PANDEMIC WITH CASH ASSISTANCE FROM THE GOVERNMENT Adiputra, Eka; Hidayati, Dina Alafi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5965

Abstract

The distribution of government cash assistance during the pandemic for people affected by Covid-19 is aimed at easing the economic burden of the community. However, the provision of cash assistance is indicated not to be used to alleviate needs; aid funds are used to meet hedonic needs. This study determines whether the social assistance funds are consistent in meeting the needs of life or only for hedonic desires. A study was conducted on the effect of hedonic shopping and money available on impulse buying. Samples were 213 respondents. This study uses SEM PLS. The results of this research showed that hedonic shopping positively affected impulse buying. However, money available does not affect impulse buying. Positive emotion will further strengthen hedonic shopping and money available in impulse buying. This study concludes that it is not proven that cash transfer funds are used to fulfil impulse buying behaviour. However, if people with hedonic shopping and money available characters receive an in-store stimulus, they are vulnerable to impulse buying. Future research of this study is to compare impulse buying behaviour in people in big cities and small cities.
SLACK INCLUDING SCHEME, SELF-ESTEEM IDEALISM, RELATIVISM AND BUDGET EMPHASIS UPON THE BUDGETARY SLACK BEHAVIOR AT PT PEGADAIAN Peilouw, Christian Timotius; Naiola, Fransiscus Nicodemus; Elim, Meyulinda Aviana; Oktariyana, Made Denny
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5648

Abstract

Purpose: This research aims to obtain empirical evidence of the effect of slack inducing compensation schemes, self-esteem, idealism, relativism, budgetary emphasis on budgetary slack. This research was conducted in attempts to examine the factors that influence the budgetary slack based on three aspects, namely economics, psychology, and sociology. Methods: The research used in this study was a quantitative approach. The research population is structural employees of PT Pegadaian (Kupang City and Ende City). Sampling technique with stratified random sampling method. Questionnaires are used as data collection techniques. The hypothesis was tested using multiple regression analysis by using IBM SPSS Statistic 25.0. Result and discussions: Based on statistical analysis, it shows that slack inducing compensation schemes, relativism and budgetary emphasis have a positive effect on budgetary slack. Meanwhile, idealism has a negative effect on the budgetary slack. Last, self-esteem has no effect toward budget gap but has a positive direction on budgetary slack.
EVALUASI HUBUNGAN KREDIT MACET, PENYALURAN KREDIT, DAN SUSTAINABILITY REPORT PADA KEMAMPULABAAN BANK UMUM MILIK NEGARA YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Suhendri, Hendrik; Handayanto, Adrian Junaidar; Putri, Sri Andika; Hendra, Hendra
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6136

Abstract

Purpose: This research aims to evaluate the relationships of bad credit, credit distribution, and sustainability reports on the profitability of state-owned commercial banks listed on the IDX, either partially or simultaneously., Methods: This research applies quantitative methods with the sampling technique being purposive sampling, in the end four state-owned commercial banks listed on the IDX were selected as research samples. data obtained from financial reports of state-owned commercial banks for the 2015-2022 period., Analysis data: The data was analyzed using multiple linear regression methods, Result and discussions: The research results prove that bad credit has a substantial impact on the profitability of state-owned commercial banks with a calculated t value = 4.190, exceeding t table = 2.040. Credit distribution also has an important impact on profitability with a calculated t value = 4.775, as well as sustainability reports with a calculated t value = 3.884. Simultaneously, bad loans, credit distribution, and sustainability reports have a substantial impact on the profitability of state-owned commercial banks listed on the IDX, with a calculated F value = 5.993 exceeding F table = 2.947., Conclusion: Based on the results of this research, the conclusion is that low non-performing loans, high credit disbursement, and the existence of sustainability reports contribute positively to the profitability of state-owned commercial banks. Future research could consider using variables such as company size or the number of outstanding shares.
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA PERUMDA TUGU ANEKA USAHA KOTA MALANG Wijayanti, Rika; Eloi Kristanti, Lydia Clarissa
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5976

Abstract

Purpose: This study aims to analyze the effectiveness of the implementation of internal control elements to cash receipts and disbursements at Perumda Tugu Aneka Usaha Malang City. The effectiveness of the internal control system implementation is assessed based on the guidelines of Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government internal control system which consists of five indicators of SPIP elements. This type of research is descriptive qualitative research using data collection methods in the form of interviews and documentation. Primary data sources were obtained through interviews with research informants, while secondary data were obtained from documents related to the research topic. The results showed that Perumda Tugu Aneka Usaha Malang City has implemented an internal control system over cash receipts and disbursements effectively in accordance with the components contained in PP RI Number 60 of 2008, but in its implementation it was still found that several divisions were handled out by 1 (one) person, which means that there are positions that are carried out by 1 person or called concurrent positions. Authorization has also not been carried out effectively because the Cash Expenditure Treasurer Section still violates the company's SOP rules by issuing money first without waiting for the Payment Request Letter. The results in this study are expected to help company management to immediately complete the company's organizational structure and be more assertive in providing direction to each position function so that it can carry out its authorization in accordance with procedures.
PENGARUH BRAND IMAGE, LIFESTYLE, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI KLINIK DNY SKINCARE KAVLING DPR SIDOARJO Abdillah, Olivia Sandra; Siswati, Endang; Kusairi, Heri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5919

Abstract

This research aims to analyze the simultaneous and partial influence of brand image, lifestyle and price variables on purchasing decisions. Apart from that, another aim of this research is to find out which variable is the most dominant variable in influencing purchasing decisions. The location of this research is the DNY Skincare Clinic Kavling DPR Sidoarjo. The sampling technique is Accidental Sampling. The respondents in this research were DNY skincare clinic consumers. This research involved 97 respondents and used a quantitative descriptive approach method. Data analysis in this research uses descriptive statistics and multiple linear regression. The results of this research are (1) Brand Image has a significant positive influence on Purchase Decisions. (2) Lifestyle does not have a significant influence on purchasing decisions. (3) Price has a significant positive influence on purchasing decisions. (4) Brand Image, Lifestyle, and Price simultaneously influence Purchase Decisions. (5) Brand image has a dominant influence in influencing purchasing decisions.
ECONOMIC VALUE ADDED (EVA) AS A FINANCIAL PERFORMANCE MEASUREMENT METHOD Dwi Susanti, Rizki Aprilia; Hayuningtyas, Ruri Fitria; Astuti, Farida Kusuma
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6110

Abstract

Purpose: This study aims to identify and analyze the financial performance of the cosmetics industry from 2018 to 2022 using the Economic Value Added (EVA) method. This method was chosen because it accurately reflects the actual profit achieved by a company, as it accounts for the cost of capital. Additionally, the EVA method is highly practical for application. The chosen research method is descriptive quantitative, with data analysis using the Economic Value Added (EVA) financial performance calculation method, which consists of five stages of analysis: (1) Net Operating Profit After Tax (NOPAT); (2) Invested Capital; (3) Weighted Average Cost Of Capital (WACC); (4) Capital Charges; and (5) Economic Value Added (EVA). Results: Only three companies demonstrated good performance, namely PT. Kino Indonesia Tbk, PT. Victoria Care Indonesia Tbk, and PT. Unilever Indonesia Tbk. During the period from 2018 to 2020, PT. Kino Indonesia Tbk, PT. Victoria Care Indonesia Tbk, and PT. Unilever Indonesia Tbk managed to achieve operating profits higher than tax expenses and operating profits exceeding capital costs, thus meeting the expected rate of return by investors.
IMPLEMENTASI LAPORAN KEUANGAN METODE SAK EMKM DALAM PENGUATAN MANAJEMEN UMKM DI KABUPATEN KERINCI Sestriyenti, Enny; Ariani, Fatma; Pajri, Mohd.
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6001

Abstract

This research was conducted to find out the problems of MSMEs related to the non-implementation of financial management in the form of a financial report with correct accounting concepts. financial statements with correct accounting concepts. Financial management in the form of form of financial statements with the SAK EMKM method which was actually prepared for simple financial reporting standards for micro, small and medium enterprises. medium, where in the end MSMEs can make financial reports as accountability and recommendations in decision making. and recommendations in decision making. The presence of SAK EMKM is to facilitate MSMEs in the transition of financial reporting from the concept of bookkeeping to financial statements on an actual basis. In the end, when an MSME has able to implement the preparation of financial reports using the SAK EMKM method, this can have a positive impact on the development of these MSMEs. With increasing the capacity of MSMEs in managing their management, then indirectly MSMEs will be able to play an important role in maintaining the sustainability and management of MSMEs. indirectly MSMEs will be able to play an important role in maintaining sustainability and supporting economic development in Indonesia. support economic development in Indonesia.
ARE COMPANY SIZE, DEBT, PROFITABILITY AND MANAGERIAL OWNERSHIP INFLUENCE INCOME SMOOTHING? BEFORE AND AFTER THE COVID-19 PANDEMIC Dewianawati, Dwi; Siswati, Endang; Pudjowati, Juliani; Lestari, Tri; Darmayanti, Novi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5783

Abstract

 The purpose of conducting this research is to find out whether Company Size, Debt, Profitability, Managerial Ownership of Income Smoothing Practices before and after the Covid-19 pandemic were case studies on property and realestate companies on the Indonesia Stock Exchange in 2018-2022. With a total population of 13 companies, and a sample of 65 financial data studied within 5 years. The results of this study, researchers found that company size before the pandemic had no effect but after the pandemic company size had an effect on income smoothing before and after the Covid-19 pandemic. Meanwhile, Debt, Profitability, Managerial Ownership partially affect income smoothing before and after the Covid-19 pandemic.  
PENGARUH EVENT DAN KONTEN INSTAGRAM TERHADAP BRAND AWARENESS DAN DAMPAKNYA PADA MINAT MENABUNG DI ALLO BANK Maro, Raissa Revanka; Prasetyawati, Yuliana Riana
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5872

Abstract

This study aims to determine the effect of events and Instagram content on brand awareness and its impact on interest in saving at Allo Bank, where Allo Bank has held the Allo Bank Festival event as well as the grand launching of Allo Bank. This research uses a quantitative approach with survey research methods. The research sample consisted of prospective Allo Bank customers who participated in the Allo Bank Festival event and actively used Instagram as one of the social media platforms. This research was conducted through the stages of pre-test, T-test, F-test, coefficient of determination test, and path test. The method used to analyse data is quantitative with descriptive research. After distributing questionnaires to 100 respondents, the results found that: (1) Events have a positive effect on brand awareness with a beta value of 0.505 and a probability value of sig. 0.000. (2) Instagram content has a positive effect on brand awareness with a value of 0.444 and a sig. probability value of 0.000. (3) Events have no influence on interest in saving because they have a significance value of 7.12. (4) Instagram content has an influence on interest in saving because it has a beta value of 0.508 with a sig value. 0.000. (5) Instagram content through brand awareness has a positive effect on interest in saving. (6) Brand awareness affects the interest in saving with a sig value. 0.000.

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