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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 BUDAYA ORGANISASI, AUDIT INTERNAL, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN Mukoffi, Ahmad; Ekasari, Luh Dina; Nggungu, Florenstina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.4772

Abstract

Tujuan dari penelitian ini adalah untuk mengtahui bagaimana pengaruh budaya organisasi, audit internal, dan pengendalian internal pada upaya BKAD PEMKOT Batu dalam mencegah terjadinya kecurangan. Penelitian ini menggunakan metode deskripsi yang bersifat kuantitatif. Dalam reset ini yang menjadi sampel yaitu pegawai di BKAD BATU. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah total sampling. Jadi jumlah sampel dam penelitian ini adalah 40 orang. Pengumpulan data dalam penelitian ini dengan menggunakan kuisioner. Metode analisis data menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis.. Temuan penelitian menunjukkan bahwa audit internal, pengendalian internal, dan budaya organisasi secara signifikan berdampak pada pencegahan penipuan. Beberapa rekomendasi dibuat, antara lain perlunya menilai unsur-unsur lain untuk menghindari terjadinya kecurangan, seperti moral pejabat, kejujuran pejabat, dedikasi organisasi, dan kemampuan sumber daya manusia.
SYSTEMATIC LITERATURE REVIEW : PROFITABILITAS SEBAGAI DETERMINAN CORPORATE SOCIAL RESPONSIBILITY Ulantari, Nadilla; Wardi, Yunia; Ilham, Thaib
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.4675

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar profitabilitas yang mendorong tanggung jawab sosial perusahaan pada perusahaan manufaktur pada tahun 2018-2022. Metode penelitian ini melibatkan tinjauan literatur secara sistematis dan tiga tahap: perencanaan, implementasi, dan pelaporan. Hasil dari pendekatan pencarian termasuk 480 artikel relevan dari database Google Scholar, yang kemudian diolah untuk menunjukkan bahwa hanya 20 jurnal yang memenuhi kriteria makalah jurnal yang diterbitkan antara tahun 2018 dan 2022. Temuan menunjukkan bahwa profitabilitas memiliki pengaruh yang substansial sebagai penentu tanggung jawab sosial perusahaan, dengan semakin tingginya tingkat tanggung jawab sosial perusahaan diklaim oleh perusahaan.
KEPEMIMPINAN DALAM PERSPEKTIF GENDER SERTA PERANNYA DALAM PENGEMBANGAN BISNIS Dwi Susanti, Rizki Aprilia; Kusumaning Budi, Citra Setyaniwahyu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5410

Abstract

Historically, male leadership has been more dominant than female leadership. But today, women cannot always be seen as side workers, they are able to make their own choices, especially in business. The role of women sensitive to micro-enterprises in the Indonesian economy is gradually becoming the "gatekeeper" of the people's economy. The method used in this study is a qualitative method with a descriptive approach, this analysis will describe the results of the research based on the findings in the field and then given interpretation and conclusions. The initial stage is grouping the data, and then analyzing it in a qualitative descriptive manner. So that it can produce a scientific understanding and definition to get a systematic picture.There are many great women who become leaders. This research shows that women's leadership styles are more inclined to Transformational Feminism, which is more charismatic and democratic, Efforts to build emotional attachment with employees and patterns of conflict resolution in a familial way, can indirectly make it easier for women to find a win-win solution. In business development there are two strategies applied to Bedpackers Hostel Malang, namely offline and online, such as collaborating with other companies in promoting the Hostel. Meanwhile, in online development, namely through collaboration with Reddoorz, through the website, through Facebook, Instagram. The business development strategy apart from online media to maximize profits Badpackers Hostel Malang also offers various facilities such as Netflix vouchers, promos for guests who book more than three days to one month, dinner in collaboration with restaurants, laundry and online taxis so that they can make customers feel comfortable. hotel guests feel more comfortable.
MANAJEMEN KEARSIPAN PADA FAKULTAS VOKASI PELAYARAN UNIVERSITAS HANG TUAH Mursidi, Mursidi; Widhi Yanti, Dyah Agustin
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5132

Abstract

The goals of this study were to 1) analyze records management planning in improving the quality of academic services at the Maritime Vocational Faculty of Hang Tuah University. 2)nanalyze constraints on the implementation of archival management in improving service quality at the Maritime Vocational Faculty of Hang Tuah University. This research used observation, interview, and documentation methods which were submittedto respondents to obtain written information related to archives management. The technique for selecting researchsubjects is through purposive sampling technique. Based on the results of the analysis and discussion that has been carried out in this study, it can be concluded that in the field of administrative services. It has been going well because it has carried out procedures for manging records correctly, and if archives services are needed it does not take long to provide archives servoces for employees who need them related to the obstacles faced in managing archivesto improve services at The Maritime Vocational Faculty of Hang Tuah University, namely the unavailabilityof a special room for archives to ensure security and to get care for old  archives so that they are not absolote and better guarantee the quality of the archives.
ANALISIS FAKTOR – FAKTOR PRODUKSI TERHADAP PENDAPATAN PENGUSAHA TAPE DI KELURAHAN LADANG BAMBU KECAMATAN MEDAN TUNTUNGAN Tarigan, Vani Eorita; Fadlan, Ahmad
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5689

Abstract

This research was conducted with the aim of analyzing production factors on the income of tape entrepreneurs in Ladang Bambu Village, Medan Tuntungan District. Using a quantitative approach method with a sample size of 60 respondents determined by Accidental Sampling. Data collected using the questionnaire method was then analyzed using multiple linear regression analysis in SPSS version 25.00. The results of this research show that partially labor and marketing influence the income of tape entrepreneurs in Ladang Bambu Village, Medan Tuntungan District. Meanwhile, business capital and location have no effect on the income of tape entrepreneurs in Ladang Bambu Village, Medan Tuntungan District. Furthermore, it simultaneously shows that labor, business capital, location and marketing together influence the income of tape entrepreneurs in Ladang Bambu Village, Medan Tuntungan District.
PENDEKATAN TEORI POPULASI DALAM EKOSISTEM FINTECH Nurhidayat, Moch; Widodo, Deny Edy; Fitriasari, Rizka; Champaca, Mychelia
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5287

Abstract

The development of fintech as a hybrid financial institution in the financial industry is growing rapidly, research on fintech studies mostly examines the role of fintech for the commercial financial institution market. Based on industry development statistics recorded by the OJK, this fintech development has proven to have a direct impact on the decline in banking performance as a whole, although the effect is not significant. Fintech directly encourages banking digitalization efforts that are already well established in the market, for example through the entry of fintech in the form of digital banks to compete in terms of ease of digital and collateral services. Meanwhile for microfinance institutions, competition from fintech entry is in the form of target markets that require easy access through smartphone applications or through access to collateral-free loans, as well as access to savings at almost no cost. The results of the bibliometric analysis from this research show that the stages of ecosystem development, that is, the assessment phase, the acceleration phase, and the augmentation phase, explain the ecological cycle of fintech organizations based on the Ecological Population Theory as the basis for fintech ecosystems.
ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Putra, Loist Abdi; Loist, Christine; Efendi, Efendi; Welly, Yerisma; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Abstract

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.
PENDAPATAN PELAKU UMKM PENGGUNA PLATFORM MEDIA SOSIAL PASCA PANDEMI COVID-19 : SEBUAH PENDEKATAN NETNOGRAFI Suhendri, Hendrik; Putri, Sri Andika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5670

Abstract

UMKM salah satu pengerak ekonomi Indonesia selama pandemi dan pasca pandemic. Peningkatan pendapatan UMKM dapat dilihat dari interaksi pelaku usaha dengan menggunakan platform media yang disediakan untuk melakukan interaksi jual beli seperti sopee, toko pedia, lazada, Instagram, tik tok dan facebook. Metode netnografi dapat dijadikan salah satu metode untuk mengetahui sejauh mana pengaruh peningkatan pendapatan para pelaku UMKM sebelum dan setelah masa pandemi. Dari hasil penelitian didapatkan bahwa pendapatan pelaku UMKM mengalami peningkatan dengan adanya platform media sosial. Hal ini dikarenakan jangkauan pemasaran yang lebih luas.
KEAHLIAN FORENSIK, INDEPENDENSI, PENGALAMAN DAN SKEPTISME PROFESIONAL PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Mukoffi, Ahmad; Ren, Nofrida Herlinda; Ekasari, Luh Dina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5141

Abstract

The purpose of this study is to evaluate how forensic knowledge, independence, experience, and professional skepticism affect auditors' capacity to detect fraud in Public Accounting Firms (KAP) in Malang City. Ten questionnaires are sent to each firm of auditors in KAP Malang as part of the data gathering technique. Descriptive statistics, data quality checks, conventional assumption tests, and hypothesis testing are all components of data analysis. The study's findings suggest that forensic knowledge has no impact on auditors' capacity to detect fraud, and independence, experience, professional skepticism influence the audiotr’s ability to detect fraud.
DETERMINAN FAKTOR KEPUTUSAN PEMBELIAN MELALUI KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pengguna Shopee Di Kota Yogyakarta) Wahyu Ningsih, Wahyu Ningsih; Suhartono, Suhartono
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5609

Abstract

Purpose: The aim of this research is to explain the impact of price discounts, e-service quality and electronic word of mouth on purchasing decisions through consumer trust as an intervening variable for Shopee users in the city of Yogyakarta, Methods: this research uses quantitative methods by distributing questionnaires. The sample obtained was 115 respondent. Data analysis: using descriptive data analysis techniques and path analysis, Result and discussions: the results of the regression coefficient were interpreted so that the positive influence of the four variables showed that sales would increase by 0.143 items when the added value of the price discount variable increased by one element. Sales increased by 0.046 items for every increase in e-service quality elements. Sales increased 0.448 for every point increase in the e-wom variable value. Sales increased 0.219 for every point increase in the value of the consumer trust variable, Conclusion: Price discount, e-service quality and e-wom have a positive and significant effect on consumer trust in Shopee users in the city of Yogyakarta. Price discount and e-service quality have no positive effect and significance towards purchasing decisions among Shopee users in the city of Yogyakarta, while e-wom and consumer trust have a positive and significant influence on purchasing decisions among Shopee users in the city of Yogyakarta, and consumer trust is able to mediate price discounts, e-service quality and e-wom towards purchasing decisions for Shopee users in the city of Yogyakarta.

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