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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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PERAN AKUNTAN DESA DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS DANA DESA ORO-ORO OMBO, KECAMATAN BATU Indrihastuti, Poppy; Andika Putri, Sri; Muliati, Matildis
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.7391

Abstract

This study aims to assess how village accountants in Oro-Oro Ombo Village, Batu Regency, have improved accountability and transparency in village fund management. We collected data using descriptive qualitative techniques through documentation, interviews, and observations. The results of the study indicate that village accountants are critical in making clear and accurate financial reports, monitoring how money is spent, and teaching the village government and community about money management. Transparency is realized through the publication of budget information on social media and bulletin boards, while accountability is implemented through tiered reporting that involves various parties, including the community. This study stresses the importance of community participation in village financial management to prevent corruption and increase public trust in village governance. We expect the findings of this study to serve as a roadmap for enhancing village budget management.
EFISIENSI USAHATANI CABAI RAWIT DI DESA BOCEK KECAMATAN KARANGPLOSO KABUPATEN MALANG Indasari, Felania Sri; Asnah, Asnah; Kholil, A Yusuf
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7400

Abstract

This research aims to analyze the production factors that influence the production of cayenne pepper and see the level of efficiency in the use of production inputs in cayenne pepper farming in Bocek Village, Karangploso District, Malang Regency. The data analysis method used in this research to determine the effect of using production factors in cayenne pepper farming is Cobb Douglas model analysis. The research results show that cayenne pepper farming in Bocek Village uses production inputs simultaneously and influences the production of cayenne pepper. Partially, the use of land area input, NPK fertilizer and KCl fertilizer has an effect on cayenne pepper production in Bocek Village. Meanwhile, the variables of seeds, manure, pesticides and labor have no partial effect on cayenne pepper production in Bocek Village. Technically the use of each Input variable is inefficient. Allocatively, the use of input variables such as land area, seeds, manure, pesticides and labor has a value 1, meaning the use of production factors is inefficient. Meanwhile, NPK fertilizer and KCl fertilizer have a value of 1, meaning that the use of production factors is not allocatively efficient. Economically, the use of input variables such as land area, seeds, manure, pesticides and labor is inefficient and the variables NPK fertilizer and KCl fertilizer are not economically efficient.
ANALISIS STUDI KELAYAKAN USAHA PRODUK SAMOSA CHICKEN HORTIKULTURA CURRY KHAS MALANG Trivoni Giur, Gudelia; Suhendri, Hendrik; Indah, Sri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6826

Abstract

The business field that is currently popular in the community, especially in Malang, is the culinary field. The purchasing power of the people in Malang is quite high, because many people like to gather so that cafes and restaurants can be used as recommendations for comfortable places to be used as a gathering place with family and friends. To find out the parameters of Feasibility of Business Products Samosa Chiken Hortikultura Curry Khas Malang City and implement the results of the feasibility of Feasibility of Business Products Samosa Chiken Hortikultura Curry Khas Malang running well. In this study, researchers used a quantitative approach referring to a research approach based on positivistic understanding this research was conducted at Tribhuwana Tunggadewi University Malang (studio garuda). Data analysis techniques by detailing Investment Costs and Raw Material Requirements, How to Determine the HPP of Samosa Products, how to see the mark up value, how to determine BEP, profit / loss calculations, see the flow of cash flow must be positive, NPV calculation, IRR calculation, Payback Period. Based on the analysis of business feasibility by detailing investment costs and raw material requirements, it is known that it is Rp.70,006,310, HPP of Rp.7,958, Mark Up value of 0.45 (45%), BEP value per unit of Rp. 8,230 (pack / year) and for BEP price of Rp. 94,649,139, R / C of 1.45, positive cash flow of Rp.140,306,362, NPV calculation of Rp. 461,754,801, IRR calculation of 46%, Payback period.
PENGARUH PENDAPATAN NON-BUNGA, EFISIENSI BANK DAN MASKULINITAS TERHADAP RISIKO BANK Ristitriani, Nike; Ismanto, Hadi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6661

Abstract

This research aims to analyze the influence how non-interest income, bank efficiency, and masculinity affect bank risk in Indonesian commercial banks listed on the Indonesian stock exchange (IDX) for the 2019-2023 period. Bank risk measurement is proxied using the z-score value. This research type is quantitative research and the data used secondary data from Indonesian commercial banks' financial reports for the 2019–2023 period that are published on the Indonesia Stock Exchange (IDX). Using a saturation sampling technique, 47 Indonesian commercial banks were included in the sample for the 2019–2023 period. Hypothesis testing in this study used data panel regression analysis with a fixed effect model. This research findings show that non-interest income can reduce bank risk, bank efficiency can reduce bank risk, and masculinity can increase bank risk.
SEGMENTATION, TARGETING AND POSITIONING ANALYSIS BY BROADCASTING PROGRAM RADIO MITRA 97,0 FM BATU CITY Agustim, Warter
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 1 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v4i1.7592

Abstract

This research was caused by the changing environment and other supporting factors. The changing of business pattern of Seller Market to Buyer Market made a company has to adapt their need and changing behaviour. By having this base a company need to do market segmenting, targeting, and positioning with broadcast program in order to serve customers having different characteristics. This research proposed to find out Segmenting, Targeting and Positioning (STP) Application in Mitra 97.0 Fm Radio Station of Batu City in considering the marketing strategy by determining STP. This research used descriptive method reflecting the execution of STP and the shortage of the company in implementing STP. Form the analysis result done, Mitra 97.0 Fm Radio of Batu City tried to serve the large market and divide its customers (listeners) in several segmenting variables.
KEPUASAN KERJA PEGAWAI DINAS PERPUSTAKAAN KABUPATEN NIAS SELATAN Duha, Timotius; Dakhi, Yohanes
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6599

Abstract

Purpose: The aim of this study is to determine the effect of Discipline and Work Environment on Job Satisfaction at the South Nias Regency Library Service, Methods: The number of respondents was 35 employees. Primary data types and research data collection techniques use questionnaire methods Analysis data: The number of respondents was 35 employees. Analysis Tool with multiple linear regression. Primary data types and research data collection techniques used the questionnaire method, while data processing used IBM SPPS Statistics 23 software Result and discussions: The results of the study show that partially Discipline and Work Environment have a positive effect and significant to Job Satisfaction partially and simultaneously.
PENGARUH PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI, DAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Aprilia, Misye Rahma; Kusumawardani, Anisa
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6930

Abstract

This study aims to examine the effect of regional financial management, regional financial accounting system, and the role of internal audit on the quality of financial statements. Motivated by the alleged corruption case of the Mayor of Semarang, this study uses quantitative methods with primary data processed using SmartPLS 4. The object of research is BPKAD Central Java Province, considering that BPKAD Semarang City is being audited by BPK. The results showed that regional financial management, regional financial accounting systems, and the role of internal audit had a significant positive effect on the quality of financial statements. The evaluation of model fit (goodness of fit) shows satisfactory results, with high F square values, strong R square, and SRMR that are still within acceptable limits. These findings indicate the importance of implementing good financial governance and effective supervision in improving the quality of local government financial statements, as well as their relevance in the context of corruption prevention.
PENGARUH KEPEMIMPINAN DEMOKRATIS, TRANSPARANSI ORGANISASI, PENGHARGAAN TERHADAP LOYALITAS KARYAWAN DAN PENINGKATAN LAYANAN TEKNIK DENGAN USIA DAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL PENGONTROL DI PERUSAHAAN LISTRIK NEGARA Irayanti, Adinda; Hamada, Abubakar; Nafi’uzzaki, Anang; Amiq, Bahrul; Andriannoor, Renaldy; Fahmi Hasan, Fuad; Setiawan, Wawan; Rahmawati, Imelda Dian
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6733

Abstract

This study examines the impact of democratic leadership, organizational transparency, and rewards on employee loyalty and technical service improvement at Perusahaan Listrik Negara (PLN), with age and education level as control variables. As a state-owned enterprise, PLN's success in delivering quality electricity services depends heavily on employee performance, particularly in technical operations. Democratic leadership, which promotes employee participation in decision-making, and organizational transparency, which fosters trust and engagement, are expected to enhance employee loyalty and motivation. Additionally, rewards—both material and non-material—are seen as key drivers of dedication and service quality. Employee loyalty, in turn, plays a critical role in improving the quality of technical services provided by PLN. The study also considers how demographic factors such as age and education influence how employees respond to organizational policies and leadership styles. The findings aim to provide insights for PLN to improve employee performance and enhance service quality.
PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN PRODUK ADIDAS DI INDONESIA Kuswoyo, Chandra; Kristianto, Aldo
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.7065

Abstract

This study was conducted to examine the influence of brand image and product quality on customer loyalty toward Adidas Indonesia apparel products. The respondents involved in this research consisted of 110 individuals who had made more than one purchase of Adidas Indonesia products. Data were collected using an online questionnaire and analyzed using SPSS version 27.The results of the data analysis indicate that both brand image and product quality have a positive and significant effect on customer loyalty, both individually and jointly. The research model shows that these two variables explain 9% of the variation in customer loyalty. This suggests that many other factors beyond brand image and product quality also influence customer loyalty.The findings reinforce the importance for companies to develop strategies that enhance brand image through creatively packaged campaigns and collaborations with influencers. Additionally, maintaining product quality is essential to meeting customer expectations and sustaining long-term customer loyalty.
DAMPAK KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN BUM DESA (The Impact Of Financial Reporting Capability On Financial Accountability Of Village-Owned Enterprises) Tata Rini, Yeni; Cicik Wijayanti, Tri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.6996

Abstract

This research is motivated by the phenomenon of low financial reporting capability in Village-Owned Enterprises (BUM Desa) which has implications for their financial accountability, especially after the issuance of the Minister of Village Decree Number 136 of 2022 concerning Guidelines for Preparing BUM Desa Financial Reports which requires stricter accounting standards. This study aims to analyze the impact of financial reporting capability on BUM Desa's financial accountability and identify factors influencing it. The research method used a qualitative approach with data collection techniques through interviews, observations, documentation, and focus group discussions at BUM Desa Sekar Makmur, Sekarpuro Village, Pakis District, Malang Regency. The results show that the majority of BUM Desa management faces substantial challenges in preparing financial reports according to applicable accounting standards due to limited knowledge and skills in accounting. BUM Desa financial accountability cannot be optimally realized due to the inability to prepare systematic and transparent financial reports, thus hampering the supervisory function of the Badan Permusyawaratan Desa (BPD) and community participation in evaluating BUM Desa performance. This research concludes that financial reporting capability significantly impacts BUM Desa's financial accountability, necessitating human resource capacity enhancement, implementation of integrated accounting information systems, and strengthening of monitoring mechanisms to realize accountable and transparent BUM Desa financial management.

Page 27 of 28 | Total Record : 271

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