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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 3 (2024)" : 16 Documents clear
CAPITAL, INNOVATION, AND FINANCIAL MANAGEMENT AS DETERMINANTS OF MSME PERFORMANCE IN TLOGOMAS VILLAGE Dwi Susanti, Rizki Aprilia; Dewi Novitawati, Retno Ayu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6501

Abstract

This study is a quantitative research aiming to analyze how capital, innovation, and financial management influence the performance of MSMEs in Tlogomas Village. The sample consists of 35 respondents, representing MSME actors in the area. Data were collected through questionnaires completed by these MSME actors. The data were analyzed using multiple linear regression analysis.Based on the t-test results, it was concluded that the capital variable (X1) does not significantly affect MSME performance in Tlogomas Village. Meanwhile, the innovation variable (X2) has a significant effect on MSME performance. The financial management variable (X3) also has a significant effect on MSME performance, with a significance level of 0.003 0.05 and a t-value of 2.008. The F-test results indicate an F-value of 1.523 with a significance level of 0.228 0.05, suggesting that the variables of capital, innovation, and financial management have a simultaneous influence on MSME performance in Tlogomas Village.
THE INFLUENCE OF TAX KNOWLEDGE, FINANCIAL REWARDS AND LABOR MARKET CONSIDERATIONS ON ACCOUNTING STUDENTS' INTEREST IN A CAREER IN TAXATION WITH THE PRINCIPLE OF INDEPENDENCE AS A MODERATION VARIABLE Darmayanti, Novi; Bilgies, Ana Fitriyatul; Usdi, January; Rahma Wati, Endang
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6214

Abstract

Study This done with objective for determine how much big understanding student about tax can improved at Darul ' Ulum Islamic University Lamongan and Surabaya State University via Knowledge Taxes, Financial Rewards, and Labor Market Considerations, with variable moderation Principle Independence as. Student major accounting at Surabaya State University and Darul ' Ulum Islamic University Lamongan is population from this study. Nonprobability samples use obtained through methodology Purposive Sampling and methods quantitative data analysis. Data on research This obtained through charging questionnaire online to 87 respondent. For analyzing and assessing data, SmartPLS 4.0 and algorithms linear regression is applied . According to findings research, interest student accountancy for chase career in the field taxation in a way positive and significant influenced by Financial Rewards and Knowledge Taxes, desires students on careers in the field taxation as well positive and significant influenced by Labor Market Considerations. Temporary knowledge tax No strengthen on motivation student accountancy in chase profession in the field tax, principle independence increase the influence of financial rewards and labor market considerations work in the field career.
ANALISIS BRANDED CONTENT VIDEO (BCV) SEBAGAI STRATEGI MARKETING UNTUK GENERASI Z DI JABODETABEK Jannah, Fani Nur; Amorza, Sabrina; Pinontoan, Vintasya Hilda Kauri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6352

Abstract

This study aims to analyze the impact of branded content videos on the purchasing interest of Generation Z. This research is conducted because, according to BPS, Generation Z will become the most populous generation by 2030, a phenomenon often referred to as the demographic bonus. Therefore, a study is needed to understand the characteristics of Generation Z to develop a digital marketing strategy, particularly in creating branded content videos (BCV) on social media. This research uses a qualitative method with descriptive analysis. The unit of analysis is Generation Z individuals who frequently use social media for shopping and are often exposed to promotional videos of products marketed on social media. The results of this study show that branded content videos that are relatable, high-quality, objective, organic, and beneficial are more appealing to Generation Z than videos by influencers or celebrities promoting a product, especially evident in advertising videos that overtly market products.
ANALISIS KEBUTUHAN PELATIHAN PADA DIVISI CUSTOMER SERVICE & KEY ACCOUNT PT XYZ JAKARTA Satibi, Muhammad; Sembiring, Indra Refipal; Matoati, Rindang
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6340

Abstract

The decline in customer satisfaction scores in the Customer Service Key Account (CS KA) Division of PT XYZ Jakarta indicates the need to improve knowledge, skills, and work behavior through a training program. This training is intended to address the gap between the competencies possessed by employees and the competency requirements for the positions within the division. The purpose of this research is to identify the components of competence, analyze the gap between job competency requirements and personal work competence, and prioritize as well as recommend appropriate training needs for employees of the CS KA Division. The sampling method used is saturated sampling, with a total sample of 19 people. The research methodology applies training need assessment tools (TNA-T) with a KKJ-KKP gap analysis. Data processing is carried out using Microsoft Excel. After analyzing the data, the results show that all positions in the CS KA division, except for the CS Manager, require training. Four competency indicators are identified as top priorities, and eight other competency indicators are secondary priorities that need training. The recommended training methods to address these gaps include lecture/e-lecture, case studies, role-playing, and self-directed learning.
PERAN LOYALITAS TENAGA PEMASARAN DAN PRESTASI KERJA TERHADAP KINERJA TENAGA PEMASARAN MELALUI MOTIVASI KERJA PADA PT QUADRA INTI SOLUSI Suharyon, Suharyon; Mukhlis, Ahmad; Permana, Angrian
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6356

Abstract

The objective of this study is to develop a model for marketing staff performance by considering motivation as a mediating variable. The research methodology employed includes a survey conducted among 333 employees of PT Quadra Inti Solusi, with a sample size of 77 respondents. The findings reveal the following: 1) there is no significant impact of marketing staff loyalty on marketing staff performance; 2) social interaction positively influences marketing staff performance; 3) marketing staff loyalty does not significantly affect motivation; 4) work performance has a positive effect on motivation; 5) motivation significantly impacts marketing staff performance; 6) marketing staff loyalty does not influence marketing staff performance through motivation; and 7) work performance positively affects marketing staff performance through motivation.. Conclusion, to improve marketing staff performance, encouragement from leaders and colleagues is needed, and it is important to give awards for employee achievements.
PERENCANAAN PENGEMBANGAN ASET TAMAN TEMATIK BERDASARKAN SMART CITY PARK DI TAMAN TONGKENG KOTA BANDUNG Dewi Purnama, Putri; Shafa Zahirah, Afifah
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6137

Abstract

This project aims to produce a thematic park asset development plan based on the smart city park in Taman Tongkeng which consists of Facilities, Water, Green Space, Paving Roadway, and Users as well as an estimate of the costs required to implement the project process. This project uses descriptive methods with qualitative and quantitative approaches. Data collection is based on the results of observations, interviews, documentation studies and benchmarking. This project produces asset development planning with a smart city park concept which consists of a Facility dimension in the form of planning 6 facilities, namely the Water Dimension in the form of planning automatic sprinklers. The Green Space dimension is in the form of bio-swales technology planning. Paving Roadway dimensions in the form of smart parking and ramp planning. The Users dimension is WIFI planning. The estimated cost for this project is IDR 206,363,927,525 which consists of demolition, construction and procurement costs. This project requires a review of the project cost budget, creation of a DED, and analysis of the maintenance required by the park.
PERSEPSI TENTANG UU CIPTA KERJA SERTA DAMPAKNYA TERHADAP MOTIVASI KERJA KARYAWAN Erika, Fransiska; Rifa’i, Muhamad; Agustim, Warter; Suci Sayekti, Rr. Nugraheni Suci Sayekti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6549

Abstract

The purpose of this study is to determine the influence of employee perception on the job creation law regarding the certainty of employee rights, job opening, employee comfort and security, and to help employees affected by layoffs to work motivation both partially and simultaneously. The method used was the quantitative method, the data used was secondary data and primary data obtained from the distribution of questionnaires to be filled out by 92 respondents, data analysis was using multiple linear regression analysis, hypothesis testing using t-test and f-test. The results of the study showed that the certainty of employee rights, job opening, employee comfort, and helping employees affected by layoffs had a significant effect on work motivation in the network in Taman Rekerasi Sengkaling, both partially and simultaneously.
ANALYSIS OF FACTORS INFLUENCING UMKM TAXPAYER COMPLIANCE IN PEMATANGSIANTAR CITY: ONE-STOP SERVICE TAX PROGRAM APPROACH Putra, Loist Abdi; Ambarita, Marthin Hutler; Putra, Hendrick Sasimtan; Loist, Christine; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6173

Abstract

Purpose: This research aims to analyze the factors that influence MSME taxpayer compliance in Pematangsiantar City, with a focus on aspects of tax knowledge, taxpayer awareness, modernization of tax administration, and firmness of tax sanction. Methods: This study employs a quantitative causality method in a literature and field research design. For the purpose of testing hypotheses, a partial least squares-based Structural Equation Model (SEM) technique was used. Findings and discussion: The analysis's findings demonstrate that these four variables significantly and favorably affect taxpayer compliance. A strong understanding of taxes aids in taxpayer comprehension of their responsibilities, and a recognition of the significance of taxes motivates compliance. Stricter tax penalties have a deterrent impact that promotes compliance, while modernized tax administration makes filing and paying taxes easier and more efficient.. Conclusion: This research provides important insights for tax authorities in designing policies and strategies to increase tax compliance among MSMEs, which ultimately contributes to increasing state revenues and regional economic development.
EVALUATION OF THE EFFECTIVENESS RATIO FOR THE ALLOCATION OF VILLAGE FUNDS Andriyani, Fitriya; Ardhiarisca, Oryza; Pramista Titis Wangi, Anggun
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6377

Abstract

Purpose: The purpose of this study is to evaluate how well ADD is working in Gentong Village, Taman Krocok District, Bondowoso Regency, to execute village development. Methods: The method used for this research is qualitative research with a case study approach. Analysis data: The data analysis technique uses the effectiveness ratio number. Result and discussions: The results showed that the use of ADD in Gentong Village, Taman Krocok District, was effective in increasing village development. Conclusion: ADD has been used to build bridges, roads, public toilets (MCK), and the Clean Water/Pamsimas Program. However, there are still challenges in using ADD in Gentong Village, Taman Krocok District, such as disagreements in the field and delays in center funding disbursements. Based on the results of this study, it is suggested that the village government and the community increase their participation in the process of planning and monitoring the use of ADD. In addition, efforts are also needed in more effective ADD financial management and increased coordination between the village government and other stakeholders.
ANALYSIS OF GREEN ECONOMIC VARIABLES ON THE INCOME OF COASTAL VILLAGE COMMUNITIES IN MALANG REGENCY Maryunani, Maryunani; Jamal, Badrul
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6503

Abstract

Green Economy is a new concept that is an extension of Sustainable Development. This concept has already been implemented by the Indonesian government, known as Environmentally Sustainable Development. The threat of climate change increasingly reduces the sustainability of the earth in meeting the needs and welfare of humanity. The increasingly modern economic development has the potential to negatively impact the environment. The emerging issues urgently require the implementation of Green Economy policies as the most effective environmental management control. This research aims to analyze the pillars of the green economy, namely Environment, Social, and Economic, in relation to the income of coastal village communities in Malang Regency. This research is exploratory in nature and uses descriptive analysis techniques. The analysis technique used in this study is SEM PLS data analysis with the SmartPLS 4 application. The results of this research indicate that economic factors such as the unemployment rate, price increases, and village economic growth have a significant contribution in determining the income of the Tambakrejo Village community. Efforts to increase community income are likely to succeed if the right economic policies or programs are implemented. Environmental Indicators on Community Income. This indicates that environmental factors, such as air quality, availability of clean water, or environmental sustainability, also play a role in influencing the income of the Tambakrejo Village community, although not as significantly as economic factors. Although its impact is not as significant as economic indicators, improving environmental conditions remains important. Social Indicators on Community Income. This indicates that social factors such as education, access to healthcare services, gender equality, and social security play a key role in determining the income levels of the community.

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