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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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PENGARUH PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS Lia Asriyani Nur Khasanah; Yacobo P. Sijabat
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3631

Abstract

Tujuan dilakukannya penelitian ini yaitu mempelajari lebih lanjut terkait dengan bagaimana perputaran modal kerja (PMK), total aset sebagai metrik ukuran perusahaan, serta umur perusahaan mempengaruhi profitabilitas yang diukur dengan ROE. Adanya penelitian ini diharapkan mampu memberikan informasi penelitian yang lebih baik. Penelitian ini merupakan penelitian bersifat kuantitatif dan menggunakan laporan keuangan tahunan dari bank BUMN yang diunduh dari www.idx.co.id sebagai sumber data sekunder. Metode yang digunakan untuk analisis data meliputi analisis regresi linier berganda dan analisis statistik deskriptif, yang telah melalui uji asumsi klasik sebelumnya. Berdasarkan analisis data dan hasil uji t parsial diperoleh hasil PMK dan umur perusahaan tidak berpengaruh secara signifikan terhadap ROE. Ukuran perusahaan merupakan variabel yang berpengaruh positif signifikan terhadap ROE. Sementara secara parsial, variabel independent dalam penelitian ini secara signifikan tidak mempengaruhi profitabilitas bank BUMN. Untuk itu perlu adanya penambahan variabel independent yang relevan dan mungkin berpengaruh terhadap profitabilitas serta dapat menggunakan teknik analisis data yang lain.Kata Kunci: PMK, Ukuran Perusahaan, Umur Perusahaan, ROE, Bank BUMN.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT DILINGKUNGAN PEMERINTAHAN DAERAH (STUDI KASUS DI INSPEKTORAT KOTA KUPANG) YUNINGSIH NITA CHRISTIANI
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3366

Abstract

The purpose of this study was conducted to obtain: factor-faktor affecting the quality of the audit .This study was conducted in inspekorat kupang .An independent variable in this study the independence of (X1 ), objektifitas (X2 ),  integrity , (X3 ) job experience , (X4)  competence (X5), and motivation (X6 ).The quality of the audit dependent variable (Y ).The data used is primary data . Respondents in this research is an auditor that is work in kota kupang inspectorate.Technique with the methods of sampling the sample purposive with 33 respondents.Data collection method that is by using questionnaires for respondents.Scale of measurement of the ordinal of data.Data analyzed by regression analysis with SPSS program assistance.Based on the research is objektifitas indepedensi and not influenced the quality of the audit and integrity, work experiences, competence, and motivation have had a positive impact on the quality of the audit in an auditor kota kupang.Keyword: independence of, objektifitas, integrity, job experience, competence, motivation.
CAMPUS MARKETPLACE SEBAGAI INOVASI DISRUPTIF DI PERGURUAN TINGGI (STUDI PADA LSPR PLAZA) Raden Adi Cahyadi; Yuliana Riana Prasetyawati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3981

Abstract

The presence of e-commerce also supports increasing the entrepreneurial spirit and encourages the birth of young entrepreneurs in universities. This opportunity was captured by Bhinneka, which in 2020 made a new innovation by launching a collaboration and collaboration program between industry and universities in Indonesia to create a business ecosystem platform that is mutually beneficial for all stakeholders involved, both from the university and from the company. Disruptive innovation cannot be separated from the role of technology. The key is to find new, low-cost technologies that match innovation. This study uses a qualitative approach with a descriptive study. This study used the interview method for primary data collection. Interviews were conducted with internal sources from LSPR Plaza and external sources from Bhinneka who are partners of LSPR Plaza. Data analysis uses data reduction, data presentation, and drawing conclusions. The results show that disruptive innovation by presenting a campus marketplace not only builds an entrepreneurial spirit among the academic community, but also helps increase the market share of the assisted MSMEs.
ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL Kusnadi Yudha Wiguna; Subianto Subianto; Sayulestari Aprillia
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3809

Abstract

The purpose of this study is to determine the Activity Based Costing (ABC) System in determining the Cost of Hotel Room. The data used are primary data in the form of interviews and secondary data in the form of documentation with data analysis and analytical techniques used are descriptive qualitative. The results of the study obtained that the cost of the traditional system premium type rooms is less than Rp. 381,600 compared to using the ABC system of Rp. 390,905.77 with a difference of Rp. 9,305.77. Traditional system deluxe type rooms are smaller Rp. 306,900 compared to using the ABC system of Rp. 365,919.39 with a difference of Rp.59,019.39. The traditional system triple type room is smaller Rp. 282,600 compared to using the ABC system of Rp. 338,883,03 with a difference of Rp.56,283,03. The traditional system twin type room is smaller Rp. 282,600 compared to using the ABC system of Rp. 319,732.42 with a difference of Rp. 37,132.42. Standard type rooms using the traditional system are smaller Rp. 202,500 compared to using the ABC system of Rp. 311,650.26 with a difference of Rp. 109.150.26.
ANALISIS PERAMALAN PENJUALAN DENGAN METODE LEAST SQUARE PADA WAROENG CIKUL Kiki Agisni; Nanda Ayu Yuliani; Ajeng Puspita Dewi; Sri Rahayu; Yuni Novalini Rahayu; Dian Hakip Nurdiansyah
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3894

Abstract

Purpose: of this research is to compare the company's sales budget with the sales budget based on least squares. Methods: The research approach used in this research is quantitative using primary data. The survey method was used for the measurement process and data collection. Through direct interviews with the parties directly involved in this research. Data Analysis: The type of data analysis used is least squares. Results and discussion : Sales of Cimol Kuah products increased. This number increased by 22,750 from 22,050 which was the company's management sales calculation. Based on the results of the correlation analysis, the correlation value (R) = 0.915 or 92% according to the least squares method, showing a strong correlation, indicating that sales of Cimol Kuah products have a very strong increasing impact. The correlation is very strong for the correlation value 0.70. Conclusion: Company management should use least squares when making sales forecasts. Because this method describes the numbers in calculations in great detail, it prevents data entry errors, makes the data more accurate, and reduces the time it takes to calculate sales.
IMPLEMENTASI 5 PILAR CORPORATE SOCIAL RESPONSIBILITY (CSR) DI PT. PJB UBJOM PACITAN Alfian Dika Pranata; Fathul Qorib; Asfira Rachmad Rinata
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3713

Abstract

The implementation of CSR is important for companies to balance between aspects of economic, social, and environmental communities. This study aims to determine the implementation of CSR and what are the supporting factors and inhibitions of PT CSR implementation. PJB UBJOM Pacitan. The method used is qualitative with data collection through observation, interview, and documentation. Results of this study explain that PT. PJB UBJOM Pacitan has implemented CSR in various aspects, including employee training and certification, community empowerment in the economic field, distribution of street lighting, implementation of handling management systems, and building conservation turtles and water. The target of the program also includes the village, sub-district, and the district. Community enthusiasm and support from the government are supporting factors in CSR, while the lack of budget and social jealousy are factors inhibiting CSR. In the future, it is necessary to set long-term and short-term targets in CSR implemented and the programs implemented are well focused on empowerment. Penerapan CSR penting dilakukan bagi perusahaan guna menyeimbangkan antara aspek ekonomi, sosial, dan lingkungan masyarakat. Penelitian ini bertujuan untuk mengetahui implementasi CSR serta apa faktor pendukung dan penghambat implementasi CSR PT. PJB UBJOM Pacitan. Metode yang digunakan adalah kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menjelaskan bahwa PT. PJB UBJOM Pacitan telah menerapkan CSR di berbagai aspek, meliputi pelatihan dan sertifikasi karyawan, pemberdayaan masyarakat di bidang ekonomi, pemerataan penerangan jalan, penerapan sistem manajemen penanganan, serta membangun konservasi penyu dan air. Sasaran program yang dijalankan juga mencakup pada tingkat Desa, Kecamatan, hingga Kabupaten. Antusias masyarakat dan dukungan dari pemerintah menjadi faktor pendukung dalam CSR, sedangkan minimnya anggaran dan kecemburuan sosial menjadi faktor penghambat CSR. Untuk kedepannya, perlu menentukan target jangka panjang dan jangka pendek dalam CSR yang diterapkan dan program yang diterapkan baiknya berfokus pada pemberdayaan. 
PENGARUH CONTENT MARKETING DAN PERSONAL SELLING TERHADAP KEPUTUSAN PEMBELIAN MELALUI MINAT BELI SEBAGAI VARIABEL INTERVENING PADA METEOR CELL MALANG Nur Ida Iriani; Totok Sasongko; Novianti Dewi Murti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3967

Abstract

As a business goes on, especially with the ease of marketing in today's digital era, new competitors will definitely emerge. Therefore Meteor Cell Malang must have the best way to promote its business. The purpose of this study is to determine the influence of Content Marketing and Personal Selling (independent variable) on Purchase Decision (dependent variable) and Purchase Intention (intervening variable). This research is a type of descriptive research quantitative approach using the path analysis method. The sampling technique uses purposive sampling and data collection uses a questionnaire with a sample of 100 respondents. The results of this study show that content marketing has a significant effect on purchase intention and purchase decision. Personal selling has a significant effect on purchase intention and purchase decision. Purchase intention has a significant effect on purchase decision. Through the sobel test purchase intention significantly mediates the influence of content marketing on purchase decision and significantly mediates the influence of personal selling on purchase decision. So the use of content marketing and personal selling should be maintained and improved so that consumers' purchase intention and purchase decision can increase at Meteor Cell Malang.Seiring berjalannya sebuah bisnis terlebih dengan kemudahan pemasaran di era digital saat ini pasti akan bermunculan para pesaing baru. Maka dari itu Meteor Cell Malang harus memiliki cara terbaik untuk mempromosikan bisnisnya. Tujuan penelitian ini adalah untuk mengetahui pengaruh dari Content Marketing dan Personal Selling (variabel independen) terhadap Keputusan Pembelian (variabel dependen) dan Minat Beli (variabel intervening). Penelitian ini merupakan jenis penelitian deskriptif pendekatan kuantitatif dengan menggunakan metode path analysis. Teknik pengambilan sampel menggunakan purposive sampling dan pengumpulan data menggunakan kuesioner dengan sampel sebanyak 100 responden. Hasil penelitian ini menunjukkan bahwa content marketing berpengaruh signifikan terhadap minat beli dan keputusan pembelian. Personal selling berpengaruh signifikan terhadap keputusan pembelian dan minat beli. Minat beli berpengaruh signifikan terhadap keputusan pembelian. Melalui uji sobel minat beli signifikan memediasi pengaruh content marketing dan signifikan memediasi pengaruh personal selling terhadap keputusan pembelian. Maka penggunaan content marketing dan personal selling sebaiknya tetap dipertahankan dan ditingkatkan supaya minat beli konsumen dan keputusan pembelian dapat meningkat pada Meteor Cell Malang.
ANALISIS PERILAKU KONSUMEN PADA MASA PANDEMI COVID 19 Retno Ayu Novitawati; Nur Ida Iriani; Rizki Apriani Dwi Susanti; Evi Nur Ainun
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3908

Abstract

This research is motivated by changes in consumer behavior during the pandemic at Cafe Take Nuda the changes that occur make a person's initial habits change, because they are accustomed to living behavior during a pandemic that requires people to apply health in the slightest thing, changes that are often made every day. people vary depending on the person's daily life which more often applies what kind of health pattern to prevent himself from being exposed to Covid-19. The focus of this research is to find out the problem of consumer behavior at Cafe Take Nuda during the pandemic, whether there is a difference between before the pandemic and during the pandemic. This type of research is qualitative research, research that produces descriptive data in the form of written and spoken words from people and observable behavior. This study uses a technique (snowball sampling), because the researchers took samples from the population by means of interviews. This study aims to determine the consumer behavior of Cafe Take Nuda during the pandemic. Based on the results of consumer research showing the rational behavior changes that researc hers got when going directly to the Cafe Take Nuda location, namely: customers who are consumers of Cafe Take Nuda are always recommended to use hand sanitizer, always use a mask, keep their distance and occupy a table that should fit 4 people. Only 2 people, for customers with more than 2 people, a bigger seat is provided in implementing social distancing, so that changes in consumer behavior are clearly different during a pandemic.Penelitian ini di latar belakangi oleh perubahan perilaku konsumen selama masa pandemi di Cafe Take Nuda perubahan-perubahan yang terjadi membuat kebiasaan awal seseorang menjadi berubah, karena terbiasa dengan perilaku hidup dimasa pandemi yang mengharuskan orang untuk menerapkan kesehatan dalam hal sekecil apa pun, perubahan yang sering dilakukan setiap orang berbeda-beda tergantung dari keseharian orang tersebut lebih sering menerapkan pola kesehatan seperti apa untuk mencegah dirinya terkena Covid-19. Fokus dari penelitian ini yaitu untuk mengetahui permasalahan perilaku konsumen di Cafe Take Nuda pada masa pandemi, apakah memiliki perbedaan antara sebelum pandemi dan di saat pandemi. Jenis Penelitian ini adalah penelitian kualitatif, penelitian yang menghasilkan data-data yang deskriptif berupa kata-kata tertulis maupun lisan dari orang-orang dan perilaku yang dapat diamati. Penelitian ini menggunakan teknik (snowball sampling), karena peneliti mengambil subyek sampel dari populasi dengan cara wawancara. Penelitian ini bertujuan untuk mengetahui perilaku konsumen Cafe Take Nuda dimasa pandemi. Berdasarkan hasil penelitian konsumen menunjukkan perilaku rasional perubahan yang peneliti dapatkan saat terjun langsung ke lokasi Cafe Take Nuda yaitu: pelanggan yang menjadi konsumen Cafe Take Nuda selalu dianjurkan menggunakan  hand  sanitizer,  selalu menggunakan masker,  menjaga jarak dan menduduki meja yang harusnya muat 4 orang digunakan Cuma 2 orang saja, untuk pelanggan yang lebih dari 2 orang disediakan tempat duduk yang lebih besar   dalam   menerapkan   social   distancing,   sehingga   perubahan   perilaku konsumen jelas berbeda saat adanya pandemi.
ANALISIS PERUBAHAN HARGA SAHAM BANK SYARIAH BUMN SEBELUM MERGER DAN PASCA MERGER Hendrik Suhendri; Sri Indah; Abdul Haris Al-Abi Syahril
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.4093

Abstract

Purpose: This study aims to determine the closing stock prices of state-owned Islamic banks before and after the merger. The government hopes that this merger between state-owned Islamic banks will be able to strengthen the capital structure of the national economy, Methods: This type of research is quantitative. The closing share prices of state-owned Islamic banks before and after the merger are documented, Analysis data: The results of the Kolmogorov-Smirnov data normality test show that the value of each closing price before and after the merger is 0.00 and 0.00 (less than 0.05). Because the data is not normally distributed (less than 0.05), the analysis tool used is the Wilcoxon signed rank test, Result and discussions: The result of the Wilcoxon signed rank test is 0.00 (less than 0.05). This can be interpreted that there is a difference in the closing price of the shares after the merger which is higher than the closing price of the shares before the merger, Conclusion: The closing price of shares after the merger is higher than the closing price of shares before the merger. This indicates the importance of strengthening the capital structure in the midst of unstable national economic conditions, especially during the Covid-19 pandemic. Future research can include the dividend variable to determine the impact of the merger from the shareholder side.Tujuan: Penelitian ini bertujuan untuk mengetahui harga saham penutupan bank syariah BUMN sebelum merger dan pasca merger. Pemerintah berharap merger antar bank Syariah BUMN ini mampu memperkuat struktur permodalan perbankan syariah nasional., Metode: Jenis penelitian ini adalah kuantitatif. Harga saham penutupan bank-bank syariah BUMN sebelum merger dan sesudah merger didokumentasikan, Analisis data: Hasil uji normalitas data Kolmogorov-Smirnov menunjukkan nilai masing-masing data harga saham penutupan sebelum dan pasca merger adalah 0,00 dan 0,00 (nilainya kurang dari 0,05). Oleh karena datanya tidak terdistribusi normal (kurang dari 0,05), maka alat analisis yang digunakan adalah Wilcoxon signed rank test, Hasil dan diskusi: Hasil uji Wilcoxon signed rank nilainya adalah 0,00 (kurang dari 0,05). Ini bisa dimaknai bahwa ada perbedaan harga saham penutupan pasca merger yang lebih tinggi dibandingkan harga saham penutupan sebelum merger.  Kesimpulan: Tingginya nilai harga saham penutupan pasca merger dibandingkan dengan harga saham penutupan sebelum merger. Ini mengindikasikan pentingnya penguatan struktur permodalan di masa perekonomian yang tidak stabil, khususnya di masa pandemic Covid-19. Penelitian lebih lanjut bisa memasukkan variabel deviden untuk mengetahui dampak merger dari sisi shareholder.
ANALISIS IMPLEMENTASI BUDAYA KERJA ORGANISASI PADA PT BINTANG FARMA PERKASA Maya Apriyana; Taufik Fadilah
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3841

Abstract

This study aims to determine the implementation of work culture at PT Bintang Farma Perkasa. This research uses descriptive qualitative method with a case study approach. The results of this study found that there are several obstacles in the application of organizational work culture at PT Bintang Farma Perkasa, namely: 1) Personality differences between employees 2) lack of discipline in time discipline 3) There is a discrepancy in the organizational structure with what is being carried out. From these obstacles, solutions and efforts are needed to create a good work culture by agreeing on an agreement between management and staff to be able to implement the rules that have been made together.Penelitian ini bertujuan untuk mengetahui implementasi budaya kerja pada PT Bintang Farma Perkasa. Dalam penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Hasil penelitian ini ditemukan bahwa terdapat beberapa hambatan dalam penerapan budaya kerja organisasi pada PT Bintang Farma Perkasa yakni: 1) Perbedaan kepribadian antara karyawaan 2) kurang tertibnya karyawan dalam displin waktu 3) Adanya ketidaksesuaian dalam struktur organisasi dengan yang dijalankan. Dari adanya hambatan tersebut maka diperlukan solusi dan upaya untuk menciptakan budaya kerja yang baik dengan cara menyepakati kesepakatan antara pihak manajemen dengan staff untuk bisa melaksanakan aturan yang telah dibuat secara  bersama.

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