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INDONESIA
Referensi : Jurnal Ilmu Manajemen dan Akuntansi
ISSN : 20890532     EISSN : 25486152     DOI : -
Core Subject : Economy,
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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Articles 10 Documents
Search results for , issue "Vol 8, No 2 (2020)" : 10 Documents clear
PENTINGNYA SISTEM KOMPENSASI YANG BERSIFAT ADIL SERTA LAYAK DALAM UPAYA PENINGKATAN KINERJA PADA KARYAWAN Yuni Setyawati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1495

Abstract

This research illustrates the importance of providing fair and appropriate compensation and analyzes the relationship between compensation and the performance of the employees of PO Bis Akas II NNR Medaeng Sidoarjo. This qualitative descriptive research selects sources or informants by purposive. Data were collected based on observations, in-depth interviews, documentation collection and literature review.  This study seeks to describe and interpret research data by comparing research data with related theories. The application of compensation in PO Bis Akas II NNR Medaeng included financial compensation (salary / wages, benefits, incentives) and non-financial (work environment, responsibility and promotion). The payment system and the size of the amount of compensation paid to employees is adjusted to the level of work. The existence of fair and proper compensation is trying to be applied by PO Bis Akas II NNR Medaeng and must be felt and in accordance with employee expectations. If this can be fulfilled, then the employee will feel satisfied and encourage to work harder and be responsible for doing work and certainly will have better performance that is getting better in quality, quantity side and work completed on time.
PENGARUH PROFITABILITAS, KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Nani Hartati; Fajar Fitriyani
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1637

Abstract

The company's value (Tobins'Q) is influenced by Return On Equity(ROE), Debt to Equity Ratio(DER), Market to book value of equity (MBVE) and Dividend Payout Ratio (DPR). This research is intended to look at the influence of ROE, DER, MBVE and DPR on Tobins'Q. This type of research explanatory uses quantitative methods in which the population of Consumer Goods Industry registered in IDX in 2014-2018. Purposive sample is a method in sample selection where there are 17 companies as samples. Multiple linear analysis is used in analyzing data with a signification rate of 5% and data processing using Eviews 10, partially ROE and DPR has a positive and insignificant direction to the company's value, DER is negative and significant to the value of the company, MBVE has a positive direction and has a significant effect on the value of the company. Simultaneously ROE, DER, MBVE and DPR together affect the value of the company. Profitability, funding decisions, investment decisions and dividend policy increased the value of the company by 86.67% while the 13.33% was due to factors beyond the research variable.
PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN PEMILIK USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM As'adi As'adi; Achmad Nur Fuad Chalimi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1993

Abstract

The study was conducted to determine the effect of accounting knowledge and experience of business owners on the quality of MSME financial reports based on SAK EMKM. The results of the significant value of accounting knowledge and business experience are 0.002 and 0.000. This value is less than the Alpha value, which is 0.05, which means there is positive influence on accounting knowledge and business experience report quality MSMEs owner financesiPasuruan Regency. The findings obtained by the researcher refer to the results of the analysis which states the importance of accounting knowledge and business experience for MSMEs in Pasuruan Regency. The variables studied to make a positive contribution to the quality of financial reports produced by MSMEs. For this reason, it is necessary to provide continuous guidance to MSMEs business owners in maintaining the quality of the financial reports they produce
ANALISIS MATRIK IE PADA PERANAN WANITA SEBAGAI PELAKU UMKM DALAM PENINGKATAN PEREKONOMIAN DI WILAYAH KECAMATAN NGANTANG KABUPATEN MALANG SEBAGAI DASAR DALAM PEMBANGUNAN Warter Agustim; Moch. Nurhidayat
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1761

Abstract

This study aims to determine the appropriate steps in describing, analyzing, and interpreting the factors related to the empowerment of women's business associations that are able to raise the economic standard of the family and become an independent and economically prosperous family. Strategy determination is applied through three steps, the input stage, matching and decision. The input stage is carried out through the use of the Internal Factor Evaluation Matrix (IFE) and the External Factor Evaluation Matrix EFE). In the IFE matrix there is a total score of 242 and in the EFE matrix a score of 356 is obtained. From the analysis of internal and external factors, it is followed by the matching stage using the IE Matrix method. The IE matrix uses the scores obtained in the IFE matrix and the EFE matrix showing that the role of women as MSME actors in economic improvement is in cell II, with a strategy that can be used, namely developing and building so that they are in a strong position.
PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN KANTOR TERPADU Noora Fithriana; Agung Nugroho Adi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1788

Abstract

It was a quantitative research aimed to measure how significant compensation influencing employee performance and to describe the means of compensation indicators. The research collected data of questionnaire responses from 204 apparatuses state civil were randomly chosen in Malang City Block Office and analyzed them by tests of validity, reliability, normality, heteroskedasticity, simple linear regression, and descriptive statistics by using IBM SPSS 25. The research worked to get measurement of 37.4 % compensation influencing employee performance, its rests might be influenced by the other variables. The research results approved the hypothesis meaning that compensation had significant influence to employee performance. So if the City Government of Malang would like to check their apparatuses state civil performance, they have to balance it by giving them a worthy compensation. Salary as one of the compensation indicators had means of 3.990. The score meant that the respondents got proportional monthly pay. The more worthy and fair the compensation got by the apparatuses state civil of the City Government of Malang the better their performances.
ANALISIS PENGARUH STORE ATMOSPHERE TERHADAP EMOTIONAL RESPONSES DAN DAMPAKNYA KEPADA IMPULSE BUYING KONSUMEN DI MALL KOTA MALANG Seno Aji Wahyono; Catharina Aprilia Hellyani; Evania Liana Marcos
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1492

Abstract

Development in the retail industry continues to grow rapidly, especially in Indonesia, requiring retail companies to be able to bring out the differences or uniqueness of the company as a form defense. Retail companies in their efforts to attract consumers can provide an attractive and pleasant store atmosphere, so that consumers were expected to feel happy and interested in making purchase transactions. This aims to examining the effect of store atmosphere on emotional responses and their impact on consumer impulse buying in Malang city mall. This study uses the path analysis method that aims to determine the effect of store atmosphere on consumer emotions and the effect of store atmosphere on consumer emotions to impulse buying. Data collection was carried out by distributing questionnaires online to 200 respondents. The selection of respondents uses accidental sampling technique. Data collected from the distribution of questionnaires and analyzed by means of path analysis. From the results of this study it can be seen that Store atmosphere has a direct effect on Impulse Buying. Whereas Store atmosphere indirect effect on Impulse Buying with Emotional Responses as a moderate variable. It can be concluded that Emotional Responses strengthen the influence of Store atmosphere on Impulse Buying
IMPLEMENTASI PELAYANAN PROGRAM KELUARGA HARAPAN (PKH) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Abd. Rohman; Retno Ayu Dewi Novitawati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1951

Abstract

The purpose of this study was to determine the implementation of PKH services in an effort to improve people's welfare. This study used a qualitative approach with data analysis techniques using Miles and Huberman's theory, namely data reduction, presentation and conclusion. The results showed that the implementation of PKH in Batu City was done according to established policy procedures, starting from the initial data collection process by officers / assistants to the distribution and utilization process. The process of providing PKH funds is carried out by PKH facilitators according to the data that has been submitted and validated, along with maximum assistance. The process of withdrawing PKH funds, participants can take their own through the Automatic Teller Machine (ATM) which has been facilitated by the Hope Family Program Implementation Unit (UPPKH) after receiving information on disbursement from sub-district facilitators. The implementation of PKH services is well with done for the support of various parties, especially the assistant coordinator and sub-district assistant. Meanwhile, what has been an obstacle so far is the awareness of the community to attend regular meetings, either socialization or assistance for the community independence program of PKH recipients. In this case, the Government is considered necessary to also mobilize public support in general so that PKH will receive broad support as an effort to improve community welfare.
STRATEGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 DI KABUPATEN PASURUAN Hermi Sularsih; Akhamad Nasir
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1982

Abstract

The purpose of this study is to determine the strategies implemented by micro, small and medium enterprises (MSMEs) to face the era of the industrial revolution 4.0. The method used in this research is a qualitative method with descriptive analysis techniques using data reduction, data presentation and conclusion and SWOT analysis. The informants in this study were food and beverage micro, small and medium enterprises (UMKM) registered at the Office of Cooperatives and Micro Enterprises in Pasuruan Regency. The results of this study are the position of the food and beverage business SMEs in facing the Industrial Revolution Era 4.0 in Pasuruan Regency is in cell V of the IE matrix. Strategies that can be applied include the Strategy Opportunities (SO) strategy by maximizing the strengths owned and paying attention to all market opportunities. This strategy needs to be supported by efforts to increase manpower/human resources with technological capabilities, strategic locations and the availability of relatively cheap raw materials with government support.
PENENTUAN SKALA PRIORITAS DALAM STRATEGI PEMASARAN PRODUK MEREK PECANDU COFFEE Ragil Pardiyono; Susi Nugrahati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1558

Abstract

This study aims to design a priority marketing strategy using a marketing mix model by measuring consumer perceptions to increase sales volume.. From the Factor Analysis processing, there are 12 latent variables that have eigenvalues 1, namely product, service, public facilities, access, branding promotion, strategic, unique serving consumers, advertising media, lighting, entertainment, and quality. After that, it is processed using the Analytical Hierarchy Process (AHP), and the result is that there are 3 priority factors, namely the quality factor (31.66%), product (13.10%), and advertising media (11.93%). The quality factor strategy includes making SOPs, attending seminars / training, making P-IRT certifications, and making business licenses. Product factor strategy includes adding variant origin, redesigning the packaging. Marketing strategy through advertising media with Facebook and Instragram, becoming a merchant at Go-Food and Grab-Food, and partnerships with online payment application providers.
PENGARUH BRAND PREFERENCES TERHADAP CUSTOMER LOYALTY MELALUI KEPUASAN KONSUMEN CHATIME DI SURABAYA Wike Laurenzia Warrauw
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.2033

Abstract

One of the contemporary drink brands, Chatime has significant regular customers. This Study aims to determine the effect of Brand Preferences on Customer Loyalty Through Customer Satisfaction at Chatime in Surabaya. At least there are several indicators contains in each element that underlines the questionnaire that has been distributed to the target of the researcher. This research was conducted using quantitative methods using the method of calculating the results of the GSCA which the overall results of the indicators were declared valid and reliable. Hypothesis test results indicate that the value estimate on the relationship between customer satisfaction has a positive and significant effect on brand preferences.

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