Referensi : Jurnal Ilmu Manajemen dan Akuntansi
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.
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METODE ONLINE TRADING DENGAN RELITRADE SEBAGAI LITERASI DALAM PENGEMBANGAN PEMBELAJARAN MATA KULIAH PASAR MODAL
Tine Badriatin
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1486
This research aims to determine the effect of online trading methods using relitrade as literacy for the development of capital market courses in the Financial and Banking Study Program at the Faculty of Economics, Siliwangi University, Tasikmalaya. This study uses a survey method with the fifth semester student population in the Finance and Banking Study Program. sampling based on specific objectives, namely selected respondents who have become stock investors and conduct online trading using relitrade so as to obtain 26 people. Data collection using a questionnaire with a Technology Acceptance Model (TAM) approach which includes 5 aspects, namely: perceived ease of use, perceived usefulness, attitudes towards technology use, behavioral interest in using technology, and actual use of technology. The results showed that the aspect of usability has the greatest value that is 96% which shows that the use of online trading systems is very effective in learning literacy and can encourage and motivate students in using technology to facilitate learning and trading about the capital market.
ANALISIS DAMPAK MASUKNYA TEKNOLOGI CANGGIH DI USAHA DAGANG KERUPUK SENO TERHADAP PENYERAPAN TENAGA KERJA DI KECAMATAN MANTUP
Ratna Handayati;
Henny Mahmudah
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1520
This study aims to analyze the negative and positive impacts due to the inclusion of advanced technology in Seno cracker trading business in the District of Mantup, Lamongan Regency. This research using quantitative descriptive method, while collecting data by interviewing and submitting a questionnaire to the employees of the Seno cracker trading business. The population in this study were all employees. While the sample is determined by the census method, which is data collection that includes all elements or members of the population under investigation. From the results of a simple regression analysis, it is known that the influence of technological progress on the workforce, while the rest is influenced by other factors outside the independent factor under study. From the results of these tests, it can be concluded that the factor of technological progress has an influence on labor in the commercial business.
EFEKTIVITAS PENERAPAN OPAC (ONLINE PUBLIC ACCESS CATALOGUE) DALAM PELAYANAN PUBLIK DI PERPUSTAKAAN MUHAMMAD YUSUF AHMADI
Sri Ambar Rinah;
Diah Siti Utari;
Achmad Nuzuli;
Raja Abumanshur Matridi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1515
The purpose of this study was to measure the effectiveness of the OPAC implementation in public services in the library of Muhammad Yusuf Ahmadi in Riau Islands province. As a search tool, which serves community, the effectiveness of the information system facility needs to be measured in order to optimize its function. This research method is quantitative descriptive, using primary data through questionnaires.The results showed that the effectiveness of OPAC application (Online Public Access Catalog) in public services can be said effective. This can be seen from the percentage score of each subvariable, for the quality of the system at 61.3%, the quality of information at 53.8%, the quality of service at 46.2%, the use of 46.2%, user satisfaction at 57%, and net benefits at 48.4%, all is effective. It can be concluded that the application of OPAC in public services in the Muhammad Yusuf Ahmadi Library of Riau Islands Province is effective, ranging from 71.4-88.1 (63.4%). The suggestions are that the Department of Library and Archives of the Riau Islands Province disseminate information to the public about the use of OPAC, and to be better in improving the quality of service.
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING
I Gusti Ngurah Satria Wijaya
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1484
This study aims to know the size of the company against firm value with capital structure as an intervening variable on the Indonesia Stock Exchange. The data used in this study are secondary data from telecommunications sector companies on the Indonesia Stock Exchange. The analysis technique used in this study is multiple linear regression and multiple analysis for the influence of indirect factors. The results show that there are positive effect of company size on firm value, capital structure has no significant positive effect on firm value, and capital structure is not able to mediate the effect of firm size with firm value. For investors to pay attention to company size factors to the value of the company to invest in a company and for future researchers to use a longer year of research and a larger number of samples so that the results obtained are close to actual.
STRATEGI KEMENTERIAN PARIWISATA INDONESIA DALAM MENINGKATKAN BRANDING WISATA HALAL
Elpa Hermawan
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1512
This study aims to determine the strategy of the Indonesian Ministry of Tourism in increasing halal tourism branding to become the best tourist destination in the world and it is increasing the number of tourists both domestically and abroad. Halal tourism is one of the tourism concepts models that has the principle of regularity in accordance with the teachings of the Muslim community. This study used qualitative research methods. The data analysis technique consists of three steps, namely data reduction, data presentation and drawing conclusions. The results showed that the nine strategies have been used by the government are the appropriate strategies to implement ten superior programs in improving halal tourism in Indonesia. The strategy used to achieve the overall vision includes all aspects of needs starting from the aspect of the destination, marketing aspects, and aspects of human resources, society, and industry. Each strategy is implemented with programs that are aligned through the utilization of technological advances. The implications of these strategies can make Indonesian halal tourism become the best world-class tourism.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP LOYALITAS PELANGGAN PADA SANGER WARUNG KOPI ACEH KOTA MALANG
Retno Ayu Dewi Novitawati;
Ari Mahfud;
Totok Sasongko
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1590
This study aims to know and analyze about the influence of quality of product and price to customer loyalty in Sanger Warung Kopi Aceh Malang. This research is quantitative descriptive with all consumers as population, using purposive sampling. The samples obtained amounted to 100 with characteristic of loyal customers with indicators had at least two times made a purchased and recommend a product or service to others. The results showed that simultaneously both of quality and price has influence to loyalty with value of 3.93 and significance of 0,000 005, but separately the quality has influence, while price has no influence to consumers loyality.
INTELLECTUAL CAPITAL PADA ORGANISASI ISLAM DAN PERAN AKUNTANSI DALAM PERTANGGUNGJAWABAN KEPADA STAKEHOLDER
Nurizza Arsyi Isnaini;
Akhmad Riduwan;
Nur Fadjrih Asyik
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1517
The purpose of this research to determine the meaning and form of Intellectual Capital in Yayasan Masjid Al Falah Surabaya and the role of accounting in accountability to stakeholders. The method used is qualitative by interviewing 5 informants from internal and external parties. The results of the study reveal that human capital is one of the important components of Intellectual Capital because there are morals and faith; and found a new element of Intellectual Capital named mardhotillah capital which is the attitude of expecting Allah’s pleasure. Management accounting and financial accounting play a role in accountability to stakeholders.
OPTIMALISASI PENDAPATAN ASLI DAERAH (PAD) DI DKI JAKARTA MELALUI CUKAI KENDARAAN BERMOTOR
Dwiki Ananto Yudo
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1493
This paper aims to examine the source of PAD through motorized vehicle excise tax which can increase regional income in DKI Jakarta. Based on data published by the Badan Pusat Statistik (BPS) of DKI Jakarta Province, in 2015 the number of motor vehicles in DKI Jakarta was 18,668,056 units. From these data it is seen that the potential for regional revenues from motorized vehicles, so that local governments can maximize public services. This paper uses literature study research methods, by analyzing existing data in books, journals, and research institute publications. Based on the results of the study, it can be concluded that the Regional Government of DKI Jakarta may apply the imposition of vehicle excise tax to optimize local revenue through PAD, because there are negative externalities resulting from motor vehicles circulating on roads in the DKI Jakarta area.
PROFITABILITY DETERMINANTS MODEL: THEORETICAL AND METHODOLOGICAL ANALYSIS OF RESEARCH
Aprih Santoso;
Teguh Ariefiantoro
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1505
The purpose of this study was to analyze the effect of liquidity (CR) to profitability (ROA) through capital structure (DR) at companies listed on the Stock Exchange Year 2013-2017.The samples taken by purposive samplingof manufacturing companies the period 2013 - 2017.The test results and analysis of the data it can be concluded that liquidity (CR) directly and indirectly has no effect on profitability (ROA) through capital structure(DR) and showed no significant results.
PENGARUH MODAL, LAMA USAHA, JAM KERJA DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG DI PASAR LANDUNGSARI
Budi Prihatminingtyas
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1650
The purpose of this study is to explain the effect of: (1) capital; (2) business duration; (3) working hours; and (4) business location on the income of traditional traders in the Landungsari market, Malang city. The population are 388 traders, which the data collected with likert scale to measure attitudes, opinions and perceptions of someone related to social phenomena. Data analysis technics using quantitative data, and multiple linear regression analysis. The results showed that: (1) capital has a significant and positive effect on the income of traders in the Landungsari market, which daily capital in the form of money is used as initial capital to help traders sell; (2) business duration has a negative effect on the income of traders in the Landungsari market, which the length of business that is less than 1 year needs to improve the approach skills to consumers; (3) working hours have a negative effect on the income of market traders in Landungsari, but working hours in the morning are quite promising because many consumers visit the market to shop for various needs; (4) business location has a positive effect on the income of traders in the Landungsari market in Malang.