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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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ANALISA KELAYAKAN FINANSIAL PRODUKSI JAMU KUNYIT ASAM SKALA RUMAH TANGGA (STUDI KASUS DI DESA JETAK PROGRAM KKNT-MBKM) Watang, Natalia D. Christy; Mushollaeni, Wahyu; Tantalu, Lorine
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.v11i3.5228

Abstract

Jamu is a traditional medicine derived from plants which are processed into concoctions without the addition of chemicals. One of the herbal medicines that is widely known by the public is herbal turmeric tamarind. Herbal turmeric tamarind is a traditional drink whose raw materials are turmeric, tamarind and sugar. This tamarind turmeric herb can be categorized as an herbal drink that has health benefits. This research was conducted at the Process Engineering Laboratory, Tribhuwana Tunggadewi University, Malang, in April 2023. The analysis used in this study was qualitative analysis and quantitative analysis. For the business of the tamarind turmeric herbal product, it is said to be feasible, judging by the HPP of the tamarind and turmeric product, it is Rp. 2,911, the selling price of the tamarind and turmeric herbal product is Rp. 5,000 per bottle, BEP consists of two types, namely BEP units which are Rp. 22,725 and BEP prices which are Rp. 113.626.199, the RC Ratio is 1.72. The positive NPV is Rp. 389.722.401, the R/C ratio is 1.72. The IRR is 151% which is higher than the bank's interest rate depending on the NPV. PP is obtained for 239 days or 7 months 29 days shorter than the age of the business being carried out.  
UPAYA PENINGKATAN PENDAPATAN USAHA MELALUI KREDIT USAH PADA SEKTOR UMKM Lestari, Elly; Setyawati, Yuni; Valentina Meli, Faustina
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.v11i3.5409

Abstract

The researcch objective wass to determine the effecct of business credit in an effort to increase MSME sector business income around Tribhuwana Tunggadewi University, Malang City. Thiis research method is a quantitatiive method. The researchh instrument uses a questionnairee. The data collection technique was purposive sampling with 30 respondents as MSME managers or owners. The data analysis techniquee is Simple Linear.Regression. Based onthe resultsof the study that Business.Credit has. a. posiitive and significant. influence. on MSME business. iincome. This means that the greater the provision of busiiness loans and the proper use of them will increasee the income of MSME businesses. The business credit contribution to operating income is 96.5%. Increasing business income will encourage the business to grow even more.
PENGARUH SHIFT KERJA, BEBAN KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT. NUSAJAYA PERSADATAMA MANDIRI KABUPATEN MOROWALI Rizki, Selvi Diliyanti; Aswawi, Nurafiah; Makmur, Muhammad Rizaldi; Aisyah, Nur
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.v11i3.5691

Abstract

This research aims to analyze the influence of work shifts, workload and incentives on employee performance at PT Nusajaya Persadatama Mandiri district. Morowal. The population in this study were all employees of PT. Nusajaya Persadatama Mandiri, totaling 200 people using the proportional random sampling method which was calculated using the Slovenian formula with an error rate of 10%, resulting in a sample of 67 respondents. The data collection method is by distributing questionnaires to respondents. The data analysis technique in this research uses multiple linear regression using the SPSS version 20 program. The results of this research show that: (1) work shifts, workload and incentives simultaneously have a positive and significant effect on employee performance, (2) shift work has a negative effect and significant on employee performance, (3) workload has a positive and significant effect on employee performance and (4) incentives have a positive and insignificant effect on employee performance.    
DETERMINAN FAKTOR PEMBELIAN MIXUE ICE CREAM & TEA Salamah, Nunung Umi; Asteria, Beta
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.v11i3.5279

Abstract

Purpose: The aim of this exploration is to describe the impact of price, product quality and service quality on the decision to purchase Mixue Ice Cream Tea on consumers in the city of Yogyakarta, Methods: This exploration is quantitative by distributing questionnaires. The sample was 104 respondents, Analysis data: The data analysis technique used is descriptive and multiple linear regression., Result and discussions: The results of the regression coefficient are interpreted to mean that the positive influence of the three variables shows that sales will increase by 0.054 points when the added value of the price variable increases by one point. Sales will increase by 0.379 points for each increase in product quality score. Sales increased 0.143 for every point increase in the value of the service quality variable., Conclusion: This exploration proves that product quality and service quality have a positive and significant impact on consumers' purchasing decisions for Mixue Ice Cream Tea in the city of Yogyakarta. Meanwhile, prices do not have a positive impact on Mixue Ice Cream Tea consumers in the city of Yogyakarta.,
APLIKASI TECHNOLOGY ACCEPTANCE MODEL TERHADAP MINAT MENGGUNAKAN DOMPET DIGITAL DANA Wijaya, Brenda Jory; Prasetyawati, Yuliana Riana; Mustofa, Muhammad Hasim Habibil
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.v11i2.5439

Abstract

Indonesia ranked 2nd (24.3%) among the countries where mobile payment app adoption is growing fastest. One of the newcomers from a startup fintech company, called Dompet Digital Indonesia  (DANA). DANA officially released in 2018 and in less than a year, has reached 20 million users. However, the total active daily users is only 1.5 million, which means the users who are loyal to using DANA are only about 7% of the total users. Therefore, to oversee the market acceptance and effectiveness of DANA as an E-Wallet from the level of user’s attitude and perspective  Technology Acceptance Model (TAM) will be used in this research. The aim of the study is to analyze the effect of perceived usefulness(X1), perceived ease of use (X2), and perceived risk (X3) towards the intention to use E-Wallet DANA. The method used in this research is quantitative with purposive sampling as the sampling technique. The data collection was carried out using an online questionnaire from 100 respondents who are between 19-35 years old and DANA users. The results of this study indicate that partially and simultaneously perceived usefulness (X1) and perceived ease of use (X2) have a positive and significant influence on the intention to use DANA, meanwhile perceived risk (X3) has a negative and significant effect on the intention to use DANA with determination coefficient value of 66.6%. DANA can increase the security factor in order to reduce the level of risk that is perceived by the users.
MINAT BELI PENGGUNA ASURANSI AXA MANDIRI YOGYAKARTA DIPENGARUHI OLEH HARGA DAN KUALITAS PRODUK Anggapratama, Reza; Irnawati, Dwi; Kustaji, Kustaji; Rizqi Agustino, Muhammad; Noor, Fauzian; Fadila, Esti Nur; Niswah, Syifa’un; Selviana, Sova
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.v12i1.5727

Abstract

This exploration aims to see if cost and item quality impact buying interest in AXA Mandiri Yogyakarta. Various Straight Relapse is the examination approach. This examination shows how cost and item quality impact shoppers' longing to purchase AXA Mandiri Yogyakarta. For this examination, non-likelihood inspecting was utilized. To gather information, every respondent was given a poll of 100 individuals. The examination system uses various direct relapses. Research discoveries show that factors that impact cost and, by and large, item quality impact purchasers' purchasing propensities, with a determined F of 25.536 F table of 3.09. The discoveries additionally show that cost impacts buying choices when the count is 6.030 ttable 1.988. The item quality variable impacts buy expectations with a count of 2.504, more prominent than the ttable of 1.984. In light of the coefficient of assurance definition test (adjusted R2), the cost and item quality factors contribute 33.4% to the variety of buying interest factors. Interestingly, factors other than this exploration added to an abundance of 66.6%. The cost and nature of products can impact customers' longings to purchase AXA Mandiri Yogyakarta. AXA Mandiri Yogyakarta, the board guarantees that the objective market finds the item quality alluring and cost stable.
PENGARUH STRUKTUR KEPEMILIKIAN PERUSAHAAN TERHADAP ONLINE CSR DISCLOSURE Fitriasari, Rizka; Nugraha, Adri Putra; Firdaius, Rizalnur
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.v11i3.5288

Abstract

Tujuan pada penelitian ini adalah untuk memberikan bukti secara empiris tentang pengaruh kepemilikan perusahaan yang meliputi kepemilikan manajerial, kepemilikan institusioanl, kepemilikan asing, dan kepemilikan terkonsentrasi terhadap online CSR disclosure pada perusahaan manufaktur di Indonesia.Jenis penelitian merupakan penelitian kuantatitatif dengan menggunakan sampel secara purposive dari 176 perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Pengukuran variabel struktur kepemilikan perusahaan sebagai variabel independen terdiri dari struktur kepemilikan manajerial, institusional, asing dan terkonsentrasi. Sedangkan variabel online CSR Disclosure perhitungannya dengan cara membagi aktivitas CSR perusahaan yang termuat di laman web menjadi 4 kategori yaitu Human Resources, Product and Customers, Environment dan Community Involvement. Pada tiap-tiap kategori, peneliti akan memberikan skor dummy yaitu jika ada maka nilai 1, sebaliknya maka nilainya 0.Hasil pengujian struktur kepemilikan manjerial menunjukkan adanya pengaruh terhadap online CSR disclosure, artinya semakin kecil nilai kepemilikan manajerial di perusahaan akan mendorong meningkatnya online CSR disclosure pada perusahaan manufaktur di Indonesia yang sejalan dan menguatkan penelitian terdahulu. Sedangkan struktur kepemilikan institusional, asing dan terkonsentrasi tidak berhasil membuktikan adanya pengaruh terhadap online CSR disclosure.
CSR PERUSAHAAN DOMESTIK: IMPLEMENTASI, HAMBATAN, DAN SOLUSI (STUDI PADA PERUSAHAAN DOMESTIK DI JAWA TIMUR) Siswati, Endang; Rosyafah, Siti
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.v11i3.5282

Abstract

The aim of this research is to find out how corporate social responsibility is implemented in domestic companies and what are the obstacles to its implementation and what solutions to solve them. This research uses a qualitative approach using domestic companies in East Java as research objects. Data collection techniques were carried out using survey interviews and observations. After data triangulation was carried out, data analysis was carried out including data reduction, data presentation, and drawing conclusions. The research results found that the implementation of CSR for domestic companies in East Java includes, among other things, socialization, training, reducing environmental impacts, providing assistive devices for the disabled, free basic necessities and free cataract surgery. Obstacles in implementing CSR programs include obstacles from internal to the company, namely limited resources, while external to the organization, namely from consumers or environmental readiness. Solutions that can be implemented include CSR outreach activities and training. Conclusion: CSR in East Java is not only implemented by large companies but also domestic companies, the programs carried out are located around the company's environment. Obstacles from stakeholders are still found, both internal and external, which can be overcome by providing outreach and training.
PENINGKATAN PEMBELIAN IMPULSIF PRODUK FESYEN DI E-MARKETPLANCE MELALUI FLASH SALES, OCR DAN NILAI HEDONIS Paramita, Cempaka; Suryaningsih, Ika Barokah; Eksanti, Eksanti
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.v12i1.5460

Abstract

This study is conducted to examine the role of flash sales, OCR (Online Customer Review), and hedonic value in increasing impulse buying especially for the fashion products sold in the Indonesian e-marketplaces. This research is quantitative explanatory research and the primary data was obtained from an online survey with the sample consisted of 234 respondents taken by applying purposive sampling method.  Data were analyzed using analysis of multiple linear regression. The results of this study prove that flash sales, OCR, and hedonic value have positive and significant effect on the impulse buying of fashion products in e-marketplace. These results imply that to increase consumer’s impulse buying toward fashion products, the marketers or sellers in the e-marketplace should make effective marketing strategy by conducting frequent flash sales while stimulating positive OCR and hedonic value.
DAMPAK RESTRUKTURISASI PINJAMAN UMKM DARI PEMERINTAH DAN DALAM MEMPERCEPAT PEMULIHAN WIRAUSAHA MUDA DI BALI PADA ERA PANDEMI (STUDI KASUS DI LEMBAGA PERKREDITAN DESA (LPD) SIBETAN, KECAMATAN BEBANDEM, KABUPATEN KARANGASEM) Yusmini, Ni Made; Odik Artawan, I Gede
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.v11i3.5433

Abstract

This research aims to explain the credit restructuring program and the implementation of credit restructuring for MSMEs affected by Covid-19. This research is a qualitative descriptive research, with data sources obtained from observation, interviews, documentation and literature study. The research results show that demand for banking credit during the COVID-19 pandemic at LPD Sibetan has decreased. This study also explains the results of implementing government policies to combat the impact of Covid-19 with the MSME Debtor Restructuring Program at the Sibetan Village Credit Institution (LPD), Uangdem District, Karangasem Regency. Implementation of credit restructuring at LPD Sibetan, Burdendem District, Karangasem Regency, namely: reducing interest rates, extending the term, reducing principal, reducing debt interest, adding capital/credit facilities and converting credit/funding into temporary capital participation. As a result of the implementation of the restructuring plan, the LPD debtor of Sibetan Village issued a restructuring policy or relief given based on data which researchers describe as a 12 month extension which is expected to end in 2026 to 2027 as a countercyclical policy to the impact of the spread of the 2019 corona virus disease.

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