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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 9, No 1 (2021)" : 15 Documents clear
KINERJA KEUANGAN DITINJAU DARI PERIMBANGAN KEMANDIRIAN, PERIMBANGAN EFEKTIVITAS, PERIMBANGAN EFISIENSI DAN PERIMBANGAN PERTUMBUHAN SAAT PANDEMI COVID-19 Nur Ida Iriani; Totok Sasongko; Yuliana Indah Sari
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2510

Abstract

The purpose of this study was to determine the financial condition of the village before and after the Covid-19 pandemic, the results of the village's financial work after being calculated using specific financial ratios for public sector organizations. The method was descriptive quantitative. The technique used was observation of the object under study and conducting interviews. The results of this study indicate that the financial condition of Landungsari Village has increased in 2019 and 2020 through the Village Original Income that has been obtained. The independency ratio of Landungsari Village has decreased in 2020 by 83.65% with a consultative relationship pattern. The effectiveness ratio remains the same in 2019 and 2020, which is 100% and is categorized as effective. The efficiency ratio has decreased in 2020 by 221.64% which is categorized as sufficient efficiency. The growth ratio showed that financial performance was going well and achieving positive growth. The financial condition of Landungsari Village was not significantly affected by the Covid-19 pandemic seen from the increase in Village Original Opinion in 2019 and 2020. The financial performance of Landungsari Village in 2019 and 2020 has been said to be good, seen from the performance of independence, effectiveness and growth running well despite efficiency performance still low
FAKTOR-FAKTOR YANG MENGHAMBAT PERTUMBUHAN USAHA MIKRO JAJANAN TRADISIONAL DI SURABAYA Endang Siswati; Juliani Pudjowati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2408

Abstract

The purpose of this study was to evaluate several factors that hinder business growth, included capital constraints, quality of human resources, marketing capabilities, access to information, and partnerships in Surabaya. Respondents in this study were traditional micro snack entrepreneurs that used purposive sampling instrument like a Likert scale. In this study, the data analysis was used multiple linear regression. The findings in this study were the variables of capital, quality of human resources, marketing ability, access to information, and partnerships did not affect business growth. However, partially the capital variable did not have a significant effect on the growth of micro-businesses, while the variable of marketing ability increases negatively on the growth of micro-businesses, however, consumers can buy directly by visiting the business premises. The variable access to information has a significant and most dominant effect on business growth with a regression coefficient is 1.603 with a significance level of 0.013. The partnership variable has a significant effect on the growth of micro-businesses. In the development of MSME businesses, the presence of partners was very helpful and increased business growth
MANAJEMEN PROGRAM KELUARGA HARAPAN (PKH) TERHADAP PENGENTASAN KEMISKINAN DI KECAMATAN INDRAJAYA KABUPATEN PIDIE Ramzijah Ramzijah; Mahrizal Mahrizal
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2094

Abstract

The purpose of this study was to examine the Hope Family Program Management (PKH) on poverty alleviation. The method used in this research was a quantitative method, with population of 49 villages with 735 respondents, with samples of 90 respondents with Slovin’s formula. The results of the research showed that the family of hope program (program effectiveness and fund management) has a positive and significant effect on poverty alleviation. So it can be concluded that with a program that runs effectively and the management of funds is right on target, the PKH program can run as desired, namely to reduce poverty levels.
PENDIDIKAN, KETRAMPILAN, KEMAMPUAN DAN KEAKTIFAN KARYAWAN Sri Andika Putri; Fitria Setyaningrum
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2541

Abstract

The purpose of this research was to find out how far the relationship between the education possessed by the employees, the skills possessed, the abilities possessed and the activeness of the employees that can be utilized by the company in developing its business through partial and simultaneous quantitative analysis. Researchers took research data in CV. Cipta Karya Pratama Junrejo Batu city. The number of employees who were used as research samples were 30 people who were carried out randomly. The data was taken by means of documentation and giving questionnaires to employees where the validity of this questionnaire has been tested first. The results showed that the education variable is worth 6.013, the skill variable is 3.802, the ability variable is worth 3.793 so that these three variables are simultaneously significant. While the correlation coefficient between education, skills, abilities and activity is 87.4%, which means that these four things have a high relationship.
FAKTOR GAJI, REMUNERASI, DAN PELATIHAN DALAM KEPUASAN TENAGA KEPENDIDIKAN NON-PNS SELAMA MASA PANDEMI COVID 19 DI UNIVERSITAS BRAWIJAYA Sri Sunarmi; Moh. Bukhori; Yunus Handoko
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2358

Abstract

The institutions or organizations wanted to get their employee’s work satisfaction at the highest level so that it would make a good impact on the result and goals themselves. The objective of this research was to analyze the effect of salary, remuneration, and training on the job satisfaction of non-public employees at the head office of Universitas Brawijaya during the pandemic. This research method was a quantitative approach with number sample of this study was 53 respondents to non-public employees using the non-probability sampling technique with accidental sampling, the analysis used multiple linear analysis techniques. The result showed that salary (X1) and remuneration (X2) have the most significant effect, but it’s opposite to the training (X3). In conclusion, the three points above give simultaneous effect to the non-public employees’ satisfaction
ASSET GROWTH, LEVERAGE DAN RETURN ON EQUITY SEBAGAI FAKTOR DIVIDEND PAYOUT RATIO PADA PERUSAHAAN INDEKS LQ45 TAHUN 2014-2018 Suci Mahfiroh; Ermalina Ermalina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.1733

Abstract

The purpose was to analyzed Asset Growth, Leverage and ROE as factor that has impact on Dividend Payout Ratio on LQ45. Used quantitative and purposive sampling method with an associative approach that listed on the Indonesia Stock Exchange in 2014-2018. The results showed that Asset growth and leverage have a significant and insignificant negative effect, but ROE has a positive and insignificant effect on the Dividend Payout Ratio, which mean company must be able to manage growth assets properly and be able to pay each of its obligations by utilizing the profits earned because it can affected the size of its small company in distributing dividends. This showed that a company must be able to manage asset growth properly.
RISIKO PERBANKAN DALAM PROFITABILITAS BANK PEMBANGUNAN DAERAH PERIODE 2018-2019 Alifia Nur Haristi; Gusganda Suriamanda
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2354

Abstract

This research was aimed at Regional Development Banks listed on the Indonesia Stock Exchange for the period 2018-2019. This research was a quantitative research, with the selected sample of 19 banks for analysis with the ratio of credit risk (NPL), market risk (NIM), liquidity risk (LDR), operational risk (BOPO) to profitability (ROA). The research analysis technique in this research wass multiple linear regression analysis technique. The results showed that Net Interest Margin (NIM) had a significant positive effect, Operational Costs on Operating Income (BOPO) had a significant negative effect. Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) have no effect on ROA, while simultaneously have a significant effect
OPTIMALISASI BUDAYA KERJA PERUSAHAAN UNTUK MENINGKATKAN KEPUASAN KERJA KARYAWAN Dwiki Ananto Yudo
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2459

Abstract

This study aims to determined how organizational culture can increase employee job satisfaction. In compiling this paper, the literature study method was used by conducting a literature review obtained from journals, books, and research. The results of the paper concluded that organizational culture in a company can affect the level of job satisfaction of an employee. The reason was because organizational culture can shape employee behavior in accordance with the company's wishes, so that the presence of an employee in the company can be felt by the company's leadership. Organizational culture in a company must be built on the basis of fulfilling the interests of the company and employees, so that employees have job satisfaction, and can provided their potential to the maximum in accordance with the wishes of the company
ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR (Studi Nilai Perusahaan pada 10 Perusahaan Manufaktur BEI) Supriandi Supriandi; Yusuf Iskandar
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2292

Abstract

Every company definitely wanted its business to run smoothly and can even develop and achieved company goals in business competition, in this era of globalization, companies must realized that competition would be very fierce and need speed because high aset levels woulf not guarantee a company can. One of the ways to survived was to maximize Firm Value. This research was a quantitative descriptive study designed to collected information about firm value in 10 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the Pharmaceutical sub-sector. This study used secondary data taken in the 2015 to 2019 period. Based on the results showed that the pharmaceutical subsektor still has issuers that have company values below 1 and still have the company is in the category of undervalued company value.
TRANSAKSI E-COMMERCE DALAM PENERAPAN PP NO. 23 TAHUN 2018 PADA KOPERASI SERBA USAHA DAYA GUNA MANDIRI MALANG Sukarno Himawan Wibisono; Poppy Indrihastuti; Chindi Valen Renati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2379

Abstract

This study aims to determined the application of Government Regulation No. 23 of 2018 concerning MSME Income Tax in e-commerce transactions at the Multipurpose Multipurpose Cooperative Mandiri Mandiri Malang. This study used a descriptive method through interviews, observation and documentation. The results showed that e-commerce transactions have been effective, when viewed from the online sales turnover (e-commerce) in one year, it was in accordance with Government Regulation No. 23 of 2018. It means that the income of the cooperative in one period was still below Rp. 4,800,000,000 and subject to a 0.5% rate, therefore the turnover of online sales (e-commerce) is Rp. 170,255,000 in one period.

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