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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 271 Documents
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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.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN ORGANISASI NIRLABA PANTI ASUHAN AL-MAUN DESA NGAJUM KABUPATEN MALANG Budi Prihatminingtyas; Whinny Qori Fatima; Livia Khairunisa
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.v9i1.2482

Abstract

The purpose of this study was to explained the management and conformity of the report with PSAK No. 45 and the accountability and transparency of the financial statements of the Al-Maun Orphanage. This research used descriptive qualitative research. The results showed that financial management was still relatively simple, because it came from infaq, sodaqoh and regular donors. According to the contract between the donor and the orphanage, the financial statements were also not in accordance with PSAK No. 45, because the financial statements only limited to cash income and expenditure, besides that they were not yet classified as accountable, due to the lack of understanding of the orphanage manager about financial management, but it is classified as simple transparent, because the financial statements of the orphanage were only given to those who want to know about the financial statements at the orphanage.
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
FAKTOR BAURAN PEMASARAN TERHADAP KEPUASAN KONSUMEN Retno Ayu Novitawati; Pinda Anggelina Henceni; R .Y Susanto
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.v9i1.2327

Abstract

This study aims to see the effect of the marketing mix on consumer satisfaction, using descriptive quantitative with multivariate sampling technique. The data collected using questionnaires, surveys, documentation, and literature studies used with multiple linear regression. This study showed that simultaneously indicators of the marketing mix have a significant and positive effect on consumer satisfaction by 92.3%. The results showed that products and prices had no effect on satisfaction with significance level of 0.734 0.05, and 0.096 0.05, but places and promotion positive and significant effect on satisfaction with a significance level of 0.003 0, 05, and 0.000 0.05. From these results, it can be concluded to increase customer satisfaction. UKM must improve their marketing mix strategy.
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.

Page 10 of 28 | Total Record : 271

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