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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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EVALUASI HUBUNGAN KREDIT MACET, PENYALURAN KREDIT, DAN SUSTAINABILITY REPORT PADA KEMAMPULABAAN BANK UMUM MILIK NEGARA YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Suhendri, Hendrik; Handayanto, Adrian Junaidar; Putri, Sri Andika; Hendra, Hendra
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6136

Abstract

Purpose: This research aims to evaluate the relationships of bad credit, credit distribution, and sustainability reports on the profitability of state-owned commercial banks listed on the IDX, either partially or simultaneously., Methods: This research applies quantitative methods with the sampling technique being purposive sampling, in the end four state-owned commercial banks listed on the IDX were selected as research samples. data obtained from financial reports of state-owned commercial banks for the 2015-2022 period., Analysis data: The data was analyzed using multiple linear regression methods, Result and discussions: The research results prove that bad credit has a substantial impact on the profitability of state-owned commercial banks with a calculated t value = 4.190, exceeding t table = 2.040. Credit distribution also has an important impact on profitability with a calculated t value = 4.775, as well as sustainability reports with a calculated t value = 3.884. Simultaneously, bad loans, credit distribution, and sustainability reports have a substantial impact on the profitability of state-owned commercial banks listed on the IDX, with a calculated F value = 5.993 exceeding F table = 2.947., Conclusion: Based on the results of this research, the conclusion is that low non-performing loans, high credit disbursement, and the existence of sustainability reports contribute positively to the profitability of state-owned commercial banks. Future research could consider using variables such as company size or the number of outstanding shares.
POTENSI KOTA MAKASSAR SEBAGAI KOTA WISATA KULINER MENUJU MAKASSAR KOTA KREATIF Jariyah, Ainun; Sahabuddin, Romansyah; Rakib, Muhammad; Najamuddin, Najamuddin
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.v12i1.5646

Abstract

This study aims to determine what culinary potentials can be developed in supporting the city of Makassar as a culinary tourism city, the obstacles in developing culinary tourism, and the role of culinary tourism in supporting the city of Makassar towards a creative city. This research is a qualitative descriptive research using observation, interview and documentation data collection techniques. The data analysis technique used is descriptive qualitative analysis in the form of data reduction, data presentation and conclusion. The results showed that the potential of the city of Makassar to become a culinary tourism city includes culinary development that represents Makassar's character, the development of traditional culinary/restaurant communities, the use of local raw materials and unique cooking techniques by culinary entrepreneurs, the availability of traditional food markets and industries, the tradition of organizing culinary promotion activities, culinary centers, and educational centers specializing in creative fields. Obstacles include low standards of human resource management and service to consumers, inadequate facilities and infrastructure, and an unhealthy business climate. The role of culinary tourism in supporting the city of Makassar to become a creative city is as the main engine for the creative industry in the culinary sector and the spearhead of the development of the creative economy so that it can accelerate the achievements of the National Economic Recovery program.
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA PERUMDA TUGU ANEKA USAHA KOTA MALANG Wijayanti, Rika; Eloi Kristanti, Lydia Clarissa
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5976

Abstract

Purpose: This study aims to analyze the effectiveness of the implementation of internal control elements to cash receipts and disbursements at Perumda Tugu Aneka Usaha Malang City. The effectiveness of the internal control system implementation is assessed based on the guidelines of Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government internal control system which consists of five indicators of SPIP elements. This type of research is descriptive qualitative research using data collection methods in the form of interviews and documentation. Primary data sources were obtained through interviews with research informants, while secondary data were obtained from documents related to the research topic. The results showed that Perumda Tugu Aneka Usaha Malang City has implemented an internal control system over cash receipts and disbursements effectively in accordance with the components contained in PP RI Number 60 of 2008, but in its implementation it was still found that several divisions were handled out by 1 (one) person, which means that there are positions that are carried out by 1 person or called concurrent positions. Authorization has also not been carried out effectively because the Cash Expenditure Treasurer Section still violates the company's SOP rules by issuing money first without waiting for the Payment Request Letter. The results in this study are expected to help company management to immediately complete the company's organizational structure and be more assertive in providing direction to each position function so that it can carry out its authorization in accordance with procedures.
PENGARUH BRAND IMAGE, LIFESTYLE, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI KLINIK DNY SKINCARE KAVLING DPR SIDOARJO Abdillah, Olivia Sandra; Siswati, Endang; Kusairi, Heri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5919

Abstract

This research aims to analyze the simultaneous and partial influence of brand image, lifestyle and price variables on purchasing decisions. Apart from that, another aim of this research is to find out which variable is the most dominant variable in influencing purchasing decisions. The location of this research is the DNY Skincare Clinic Kavling DPR Sidoarjo. The sampling technique is Accidental Sampling. The respondents in this research were DNY skincare clinic consumers. This research involved 97 respondents and used a quantitative descriptive approach method. Data analysis in this research uses descriptive statistics and multiple linear regression. The results of this research are (1) Brand Image has a significant positive influence on Purchase Decisions. (2) Lifestyle does not have a significant influence on purchasing decisions. (3) Price has a significant positive influence on purchasing decisions. (4) Brand Image, Lifestyle, and Price simultaneously influence Purchase Decisions. (5) Brand image has a dominant influence in influencing purchasing decisions.
PERAN BUDAYA TRADISIONAL BALI UNTUK DUNIA DALAM PRESIDENSI G20 INDONESIA Yusmini, Ni Made; Sumariana, I Gede Ari
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.v12i1.5750

Abstract

This research was conducted with the aim of finding out the role of Balinese culture, strategy and impact on improving human resources for craftsmen in Tenganan Pegringsingan Village. The data analysis technique used is a non-statistical analysis technique because the data in this research is qualitative data which prioritizes descriptions and arguments from researchers and sources. The results of the research state that Balinese culture, especially gringsing woven cloth, has an important role for the world, namely being a cultural asset and can be used as a means of improving the regional economy. Balinese culture, especially gringsing woven cloth, has a big impact on improving human resources for gringsing woven cloth craftsmen. Based on this research, it is necessary to preserve culture, increase human resources and utilize large events such as the G20 Presidency. In order to be able to provide reference contributions in the field of management economics and be able to provide suggestions and criticism to Gringsing woven fabric entrepreneurs to always maintain and improve product quality. 
ECONOMIC VALUE ADDED (EVA) AS A FINANCIAL PERFORMANCE MEASUREMENT METHOD Dwi Susanti, Rizki Aprilia; Hayuningtyas, Ruri Fitria; Astuti, Farida Kusuma
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6110

Abstract

Purpose: This study aims to identify and analyze the financial performance of the cosmetics industry from 2018 to 2022 using the Economic Value Added (EVA) method. This method was chosen because it accurately reflects the actual profit achieved by a company, as it accounts for the cost of capital. Additionally, the EVA method is highly practical for application. The chosen research method is descriptive quantitative, with data analysis using the Economic Value Added (EVA) financial performance calculation method, which consists of five stages of analysis: (1) Net Operating Profit After Tax (NOPAT); (2) Invested Capital; (3) Weighted Average Cost Of Capital (WACC); (4) Capital Charges; and (5) Economic Value Added (EVA). Results: Only three companies demonstrated good performance, namely PT. Kino Indonesia Tbk, PT. Victoria Care Indonesia Tbk, and PT. Unilever Indonesia Tbk. During the period from 2018 to 2020, PT. Kino Indonesia Tbk, PT. Victoria Care Indonesia Tbk, and PT. Unilever Indonesia Tbk managed to achieve operating profits higher than tax expenses and operating profits exceeding capital costs, thus meeting the expected rate of return by investors.
PRODUKTIVITAS KARYAWAN: PENGARUH KECAKAPAN KERJA, SUPERVISI TRANSFORMASIONAL DAN KENYAMANAN BEKERJA STUDI KASUS PT S&F GARMEN MANUFAKTUR Oktaviani, Dini; Suryani, Ni Nyoman; Mitariani, Ni Wayan Eka
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.v12i1.5765

Abstract

This research has a purpose to analyze the influence of proficiency, transformational supervision and enjoyment of work on PT performance. SF Garment Manufacturing. This research is kind ofof quantitative analysis and consists ofo 32 employees as the research population and sample. Data collection is carried out through questionnaire techniques using survey method. Data analysis uses SPSS 23 software which includes multiple linear regression test, classical test and hypothesis test, Based on the results of the analysis, research shows that proficiency has significantly give a positive influence both simultaneously and partially on the employee productivity. Transformational supervision also has significantly give  a positive effect simultaneously and partially on employee productivity. Meanwhile, enjoyment of work simultaneously has significantly give a positive effect on PT performance. SF Garment Manufacturing. Research variables have coefficient determination 83,6% to influence the productivity of company’s employee. So, research in the future still needed to analyze other variable out from the research variables that already exist in this study. 
IMPLEMENTASI LAPORAN KEUANGAN METODE SAK EMKM DALAM PENGUATAN MANAJEMEN UMKM DI KABUPATEN KERINCI Sestriyenti, Enny; Ariani, Fatma; Pajri, Mohd.
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6001

Abstract

This research was conducted to find out the problems of MSMEs related to the non-implementation of financial management in the form of a financial report with correct accounting concepts. financial statements with correct accounting concepts. Financial management in the form of form of financial statements with the SAK EMKM method which was actually prepared for simple financial reporting standards for micro, small and medium enterprises. medium, where in the end MSMEs can make financial reports as accountability and recommendations in decision making. and recommendations in decision making. The presence of SAK EMKM is to facilitate MSMEs in the transition of financial reporting from the concept of bookkeeping to financial statements on an actual basis. In the end, when an MSME has able to implement the preparation of financial reports using the SAK EMKM method, this can have a positive impact on the development of these MSMEs. With increasing the capacity of MSMEs in managing their management, then indirectly MSMEs will be able to play an important role in maintaining the sustainability and management of MSMEs. indirectly MSMEs will be able to play an important role in maintaining sustainability and supporting economic development in Indonesia. support economic development in Indonesia.
ARE COMPANY SIZE, DEBT, PROFITABILITY AND MANAGERIAL OWNERSHIP INFLUENCE INCOME SMOOTHING? BEFORE AND AFTER THE COVID-19 PANDEMIC Dewianawati, Dwi; Siswati, Endang; Pudjowati, Juliani; Lestari, Tri; Darmayanti, Novi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5783

Abstract

 The purpose of conducting this research is to find out whether Company Size, Debt, Profitability, Managerial Ownership of Income Smoothing Practices before and after the Covid-19 pandemic were case studies on property and realestate companies on the Indonesia Stock Exchange in 2018-2022. With a total population of 13 companies, and a sample of 65 financial data studied within 5 years. The results of this study, researchers found that company size before the pandemic had no effect but after the pandemic company size had an effect on income smoothing before and after the Covid-19 pandemic. Meanwhile, Debt, Profitability, Managerial Ownership partially affect income smoothing before and after the Covid-19 pandemic.  
KESEHATAN DAN KESELAMATAN KERJA (K3), BEBAN KERJA, DAN KONFLIK KERJA : DAMPAKNYA TERHADAP KINERJA KARYAWAN PADA PT. PLN TARAKAN REGION SULAWESI II DI KOTA KENDARI Rizki, Selvi Diliyanti; Tahrir, An Najjar M; Swastika, Yuan; Sucianti, Sucianti; Badia, Bahdin Ahad
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.v12i1.5795

Abstract

Tujuan penelitian ini untuk menganalisis dampak Kesehatan Keselamatan Kerja (K3), beban kerja, dan konflik kerja terhadap kinerja karyawan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan desain penelitian explanatory research. Sampel pada penelitian iniadalah karyawan PT PLN Tarakan Region Sulawesi II Kota Kendari yakni sebanyak 45 orang. Metode analisis data yang digunakan adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa peningkatan K3, biaya kerja, dan konflik kerja secara signifikan berhubungan dengan peningkatan kinerja karyawan di PT PLN Tarakan Region Sulawesi II Kota Kendari.

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