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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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ANALISIS MANAJEMEN RISIKO PENERAPAN BELAJAR ONLINE (STUDI KASUS: SD NEGERI 12 CAWANG) Berty Octavia Nainggolan; Indra Gunawan
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2573

Abstract

This study was intended to analyze the impact of the Covid-19 pandemic on face-to-face learning and the implementation of risk management on the effectiveness of online learning. By conducting a case study at SDN 12 Cawang, East Jakarta, the researcher argued that the case that occurred at SDN 12 Cawang can be a barometer of the impact of the Covid 19 pandemic on face-to-face learning and the implementation of risk management for online learning at the elementary school level holistically. The existence of the Distance Learning (PJJ) policy changed the technical learning from conventional to online learning, thus created several risks that need to be addressed through risk management that is targeted, effective and beneficial for students and teachers. This study used quantitative methods with data collection techniques in the form of questionnaires and literature studies. The data was obtained by taking a sampling of 14 teachers at SDN 12 Cawang and measuring the Likert scale on the questionnaires distributed. The results of the Likert scale measurement are then processed into information and combined with the results of a literature study to obtain an in-depth analysis. The result of this study was that the covid 19 pandemic has a significant impact on face-to-face learning at SDN 12 Cawang. This impact has two contradictory meanings. Another result was that the implementation of risk management carried out by SDN 12 Cawang has a significant impact on the effectiveness of online learning. The results of the study concluded that the implementation of risk management has a significant effect on the effectiveness of online learning so that it can be a benchmark for implementing sustainable online learning in the future.
PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA PERUSAHAAN Totok Sasongko; Nur Ida Iriani; Eti Ernawati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3215

Abstract

This study aims to see how much influence production costs and operating costs have on increasing operating profit in the UMKM Lima Sarana Bersih Malang City. This study used quantitative methods through interviews, observation, documentation, and literature study. Test the validity of the data was using validity, normality, multicollinearity, and heteroscedasticity tests, followed by simple and multiple linear regression tests and T test and F test. The results showed that partially production costs and operational costs have a significant and positive effect on increasing operating profit with a t value count 4, 963 and 3,280. Simultaneously, production costs and operational costs also have a significant effect on increasing operating profit with the calculated F value of 45,463 or 97.7%. From these findings, what needs to be considered was that an increase in production costs and operational costs in a controlled and proportional manner will increased operating profit
ANALISIS PENGARUH IDENTITAS, CITRA DAN KEPERCAYAAN TERHADAP LOYALITAS MEREK Seno Aji Wahyono; Catharina Aprilia Hellyani; Liem Gai Sin
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3031

Abstract

This study aims to analyze the influence of identity, image, and trust on brand loyalty Honda motorcycles in Malang. Using quantitative methods with a population of 2,364 users in Malang City, a sample of 100 respondents was taken through purposive sampling. The data was obtained through a questionnaire survey which was tested with multiple linear regression. The results show that brand identity affects brand loyalty with a significance of 0.000 and a regression value of 0.376; in addition, the brand image has a significant value of 0.001 and a regression value of 0.341; brand trust has a significance value of 0.005 and a regression value of 0.295; and brand identity, brand image, and brand trust simultaneously affect brand loyalty with a significance value of 0.000 which indicates a positive relationship to brand loyalty. This is due to the advantages of Honda motorcycles in terms of advanced technological features and saving gasoline, as well as attractive appearance and design
PENGARUH KUALITAS SDM DAN PENERAPAN SISTEM AKUNTANSI SAK EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN GEMPOL Soviatur Rochmah; Hermi Sularsih; As'adi As'adi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2913

Abstract

The purpose of this study was to determine the effect of the quality of human resources and the application of the SAK EMKM accounting system on the preparation of MSME financial reports in Gempol sub-district. Causality research with survey method is used as this research method. The owners of MSMEs registered with the Pasuruan Regency Cooperatives and MSMEs are the research population. The method of determining the sample that has been using was Purposive Sampling method with several criteria. Respondents in this study were 98 MSME owners. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The research findings were the quality of human resources, and the application of the SAK EMKM accounting system has an effect on the preparation of MSME financial reports in Gempol District because competence is needed to present quality reports.
IMPLEMENTASI ASAS TRANSPARANSI DAN PARTISIPATIF DALAM PENGELOLAAN DANA DESA: STUDI KASUS PADA DESA SEPAKUNG KABUPATEN SEMARANG Dwi Diva Israny Matana; Aprina Nugrahesthy Sulistya Hapsari
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.1862

Abstract

The purpose of this study is to provide an evaluation related to the implementation of transparency and participatory principles in the management of Village Funds in Sepakung Village, Banyubiru District, Semarang Regency. This research is a qualitative descriptive study, where the data sources were obtained through in-depth interviews with resource persons involved in the management of the Village Fund. The analysis technique used is data reduction, triangulation, data presentation, and drawing conclusions. The results show that in general the Sepakung Government has implemented Village Fund management in accordance with two principles, namely in Permendagri Number 20 of 2018 which is carried out in a transparent and participatory manner although some in its implementation there are still obstacles both in document access and the existence of old documents that have been not updated, resulting in obstruction of community access to information on village fund management. So it is hoped that this research can provide benefits and evaluations for Sepakung Village regarding the implementation of transparency and participatory principles in the management of Village Funds.
PENGARUH INDENPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR GUNA MEMPERTAHANKAN KUALITAS AUDIT Ahmad Mukoffi; Yosepha Cristina Perawati; Sukarno Himawan Wibisono
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3034

Abstract

This study aims to determine how the influence of independent variables and auditor professionalism on auditor performance. The type of data that has been used in this study was quantitative data with 60 samples of public accounting firms in East Java. The population in this study were 150 auditors using the purposive random sampling method obtained using a good questionnaire to be analyzed using SPSS version 26. The results of this study indicate that the independent variable and professionalism The independent variable shows a t-count value of 6.459 with a significance of 0.025 0.05, and the professionalism variable has a value of 3,460 with a significance of 0.000 which shows the effect on auditor performance. The auditor has a significant positive effect on the auditor's performance which shows that the independent and professional attitude of the auditor is an attitude that must be possessed by an auditor in carrying out an audit.
KUALITAS PELAYANAN INSTITUSI PENDIDIKAN TERHADAP KEPUASAN SISWA SMK NEGERI 4 MALANG Aman Santoso; Widi Dewi Ruspitasari; Moh. Bukhori
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.1828

Abstract

This study aims to determine how the service quality of educational institutions on student satisfaction at SMK Negeri 4 Malang. The sample that has been used were all students of class XI SMKN 4 Malang taken through a total sampling technique in order to obtain 260 students. Collec ted data through observation, interviews and questionnaires by testing the quality of service through five variable indicators, namely tangible, reliability variable, responsiveness variable, assurance variable, and empathy variable using Likert scale. The results of this study was indicate that the tangible, reliability and responsiveness variables have a negative and insignificant ef fect, while the assurance and sympathy variables have a positive influence on student satisfaction at SMKN 4 Malang. This is because the guarantee is able to provide feedback to students by providing trust and a sense of security, while the empathy variable is able to provide a sense of comfort in understanding the needs of students so that they can provide service satisfaction for SMKN 4 Malang students in these two aspects.
MODEL MANAJEMEN SUMBER DAYA MANUSIA DALAM PENGELOLAAN LUMBUNG PANGAN SELAMA PANDEMI COVID-19 DI KABUPATEN MALANG Cakti Indra Gunawan; Agnes Quartina Pudjiastuti; Yulita Yulita
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3032

Abstract

This study aims to describe the human resource management model in managing food barns during the Covid-19 pandemic in Malang Regency. The research method uses a literature review study design or a comparison of various literatures including journals, books, and other sources. The data analyzed using a qualitative descriptive approach. The results of the study indicate that there is a human resource management model in the management of food barns based on information technology, by integrating 4 elements such as the government, the private sector, farmers, as well as local communities and customs. The integration and involvement of 4 elements with Information Technoogy is very important in realizing a good human resource management model in the management of barns at Covid-19 era in Malang Regency.
MANAJEMEN KINERJA PEGAWAI PADA PELAYANAN AKTA KELAHIRAN Abd. Rohman; Vincentia Sinka Tiara; Dominika Dewiyanti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3009

Abstract

This study’s purpose was analyzing employee performance management in providing services to the community. The research method used was descriptive qualitative with technical data analysis using Miles, Huberman, and Saldana models. The results of the study indicated that employee performance management in the Birth Certificate service is carried out by producing a Birth Certificate that is in accordance with the truth of the data elements in the application file (on requirements) and the Population database. The Village Head/Village Secretary also always corrects the work of his employees before signing the file. The process of completing the Birth Certificate is also carried out very quickly so that people do not have to wait too long. The village government uses two methods, namely the manual method and online-based. This manual method is carried out if the process of issuing a Birth Certificate cannot be carried out through SIMADE. While this online-based service is carried out through SIMADE (Village Management Information System). SIMADE is an information system that can accommodate most administrative service activities at the Village office more quickly and accurately to help village officials to improve their performance in providing services
EKSPLORASI IMPLEMENTASI REFORMASI PERPAJAKAN DI KANTOR PELAYANAN PAJAK Susanto, Dian Agung
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.1819

Abstract

This study aims to explore the implementation of tax reform, especially in the service sector at the Tax Service Office. This study was using a descriptive method that uses a qualitative study approach with a research setting at the Denpasar Middle Tax Service Office. The researcher as the key instrument collected the data himself through documentation and interviews with informants. The results of this study was to indicate that tax reform, especially in the service sector, provides a positive implementation of tax revenue and taxpayer compliance. The availability and validity of the data filled in by the Taxpayer makes it easier for the DGT to supervise the Taxpayer, in addition to simplifying the reporting of SPT, the ease of reporting through an online basis, and convenient facilities that can increase the voluntary compliance of the taxpayer.

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