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Referensi : Jurnal Ilmu Manajemen dan Akuntansi
ISSN : 20890532     EISSN : 25486152     DOI : -
Core Subject : Economy,
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
INTELLECTUAL CAPITAL PADA ORGANISASI ISLAM DAN PERAN AKUNTANSI DALAM PERTANGGUNGJAWABAN KEPADA STAKEHOLDER Nurizza Arsyi Isnaini; Akhmad Riduwan; Nur Fadjrih Asyik
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.993 KB) | DOI: 10.33366/ref.v7i2.1517

Abstract

The purpose of this research to determine the meaning and form of Intellectual Capital in Yayasan Masjid Al Falah Surabaya and the role of accounting in accountability to stakeholders. The method used is qualitative by interviewing 5 informants from internal and external parties. The results of the study reveal that human capital is one of the important components of Intellectual Capital because there are morals and faith; and found a new element of Intellectual Capital named mardhotillah capital which is the attitude of expecting Allah’s pleasure. Management accounting and financial accounting play a role in accountability to stakeholders.
OPTIMALISASI PENDAPATAN ASLI DAERAH (PAD) DI DKI JAKARTA MELALUI CUKAI KENDARAAN BERMOTOR Dwiki Ananto Yudo
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.27 KB) | DOI: 10.33366/ref.v7i2.1493

Abstract

This paper aims to examine the source of PAD through motorized vehicle excise tax which can increase regional income in DKI Jakarta. Based on data published by the Badan Pusat Statistik (BPS) of DKI Jakarta Province, in 2015 the number of motor vehicles in DKI Jakarta was 18,668,056 units. From these data it is seen that the potential for regional revenues from motorized vehicles, so that local governments can maximize public services. This paper uses literature study research methods, by analyzing existing data in books, journals, and research institute publications. Based on the results of the study, it can be concluded that the Regional Government of DKI Jakarta may apply the imposition of vehicle excise tax to optimize local revenue through PAD, because there are negative externalities resulting from motor vehicles circulating on roads in the DKI Jakarta area.
PROFITABILITY DETERMINANTS MODEL: THEORETICAL AND METHODOLOGICAL ANALYSIS OF RESEARCH Aprih Santoso; Teguh Ariefiantoro
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.13 KB) | DOI: 10.33366/ref.v7i2.1505

Abstract

The purpose of this study was to analyze the effect of liquidity (CR) to profitability (ROA) through capital structure (DR) at companies listed on the Stock Exchange Year 2013-2017.The samples taken by purposive samplingof manufacturing companies the period 2013 - 2017.The test results and analysis of the data it can be concluded that liquidity (CR) directly and indirectly has no effect on profitability (ROA) through capital structure(DR) and showed no significant results.
PENGARUH MODAL, LAMA USAHA, JAM KERJA DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG DI PASAR LANDUNGSARI Budi Prihatminingtyas
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.665 KB) | DOI: 10.33366/ref.v7i2.1650

Abstract

The purpose of this study is to explain the effect of: (1) capital; (2) business duration; (3) working hours; and (4) business location on the income of traditional traders in the Landungsari market, Malang city. The population are 388 traders, which the data collected with likert scale to measure attitudes, opinions and perceptions of someone related to social phenomena. Data analysis technics using quantitative data, and multiple linear regression analysis. The results showed that: (1) capital has a significant and positive effect on the income of traders in the Landungsari market, which daily capital in the form of money is used as initial capital to help traders sell; (2) business duration has a negative effect on the income of traders in the Landungsari market, which the length of business that is less than 1 year needs to improve the approach skills to consumers; (3) working hours have a negative effect on the income of market traders in Landungsari, but working hours in the morning are quite promising because many consumers visit the market to shop for various needs; (4) business location has a positive effect on the income of traders in the Landungsari market in Malang.
PENGARUH PERTUMBUHAN EKONOMI TERHADAP KESEMPATAN KERJA DI KOTA PONTIANAK Jonathan Giovanni; Mochammad Faisal Fadli
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.465 KB) | DOI: 10.33366/ref.v8i1.1541

Abstract

The study was conducted to examine public perceptions of the magnitude of the effect of economic improvement that occurred in the city of Pontianak on the opening of employment opportunities for the population of the workforce whether they were still in the process of looking for work or who were already working. Data will be obtained through a questionnaire which will be distributed to the speakers who will then be conducted a regression analysis using SPSS. The guest speaker is a workforce community of 384 people who will be divided equally into 6 subdistricts in the city of Pontianak. Where will then be compared with data that has been released by BPS Pontianak about economic levels and unemployment. The results of this study indicate that economic growth in the city of Pontianak was able to trigger a significant growth in the number of new business entities but was only able to influence by 3% for opening employment opportunities. So based on this data it can be a consideration for Pontianak City Government to pay attention to the pattern of absorption of work carried out by business actors so that they can directly contribute to opening employment opportunities and reducing unemployment in Pontianak.
PENGARUH PENDAPATAN TERHADAP KESEJAHTERAAN KELUARGA PADA INDUSTRI KONVEKSI DI KAMPUNG BULAK TIMUR DEPOK JAWA BARAT Abdul Azim Wahbi; Syahrudi Syahrudi; Prasetio Ariwibowo
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.258 KB) | DOI: 10.33366/ref.v8i1.1562

Abstract

The purpose of this study is to determine how far the level of income affects the welfare of the family in the convection industry in Depok. This research was conducted using a survey method with the method of library (library research) and the field method (Field research) while the data analysis test technique in this study used a correlational approach in the form of regression analysis, product moment correlation analysis, coefficient of determination, and hypothesis testing. The results of this study can be seen that the influence of income on welfare. This is evidenced through the calculation results obtained from the correlation coefficient of 0.891. This shows the effect of income on welfare in the high impact category, the variable family welfare is influenced by 79.4% by the income variable. This is evidenced through the coefficient of determination of 0.794. There is a significant effect between the income variable on the welfare variable. This can be seen through the results of t test analysis in which the value of t is 10.773 and ttable is 2.042. Due to the tcount of 10.773 ttable of 2.042 it can be said that there is a significant influence between income on family welfare.
PENGARUH SERVICE QUALITY DAN PRICE PERCEPTION TERHADAP LOYALITAS YANG DIMEDIASI OLEH KEPUASAN PELANGGAN Irfan Saputra Iskandar; Saparso Saparso; Soegeng Wahyoedi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.03 KB) | DOI: 10.33366/ref.v8i1.1483

Abstract

This study aims to determine how customer ratings of service quality, price perceptions, satisfaction and customer loyalty and evaluate the influence of service quality, and price perception variables, on customer loyalty influenced customer satisfaction. This study took 100 respondents by means of nonprobability convenience sampling. Data obtained through questionnaires, the process of collecting data in this study using online media platforms. The technique used in this study is PLS-SEM by using the SmartPLS 3.2.8 program that is used to identify the relationship of the influence of Service Quality and Price Perception variables on Loyalty and Customer Satisfaction as intervening variables. The effect of Service Quality on First Media subcriber satisfaction was 0.451 with p-value 0.000 0.05. The effect of Price Perception on First Media subcriber satisfaction was 0.54 with a p-value of 0,000 0.05. While the effect of Service Quality on Subcriber Loyalty is 0.221 with p-value 0.004 0.05. The effect of Price Perception on Subcriber Loyalty is 0.181 with a p-value of 0.025 0.05
PENGARUH KOMITMEN DAN KEPUASAN TERHADAP LOYALITAS KONSUMEN MELALUI KEPERCAYAAN DALAM MENGGUNAKAN PRODUK JASA TITIP TOKO ONLINE Muhamad Rifa'i; Wisari Yati; Riski Aprilia Dwi Susanti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.146 KB) | DOI: 10.33366/ref.v8i1.1812

Abstract

The purpose of this research is to know and analyze: the influence of commitment to consumer confidence, the influence of satisfaction on trust, the influence of commitments that affect consumer loyalty, the influence of consumer satisfaction on loyalty, the influence of confidence in consumer loyalty, influence of consumer commitment to consumer loyalty through consumer confidence, and influence consumer satisfaction on loyalty through consumer confidence. The research population is a student in Malang City with sample of 91 respondents with judgmental sampling technique. The data used by the primary data collected through questionnaires, for the analysis of the data used is path analyisis. The results showed that consumer commitment was influential towards consumer confidence, satisfaction was influential in trust, a commitment to influence loyalty, customer satisfaction was influential towards loyalty, trust in loyalty, an influential commitment to loyalty through trust and satisfaction impacting loyalty through trust.
PENGARUH PENETAPAN HARGA, KUALITAS DAN LOKASI TERHADAP MINAT BELI MAHASISWA DI KIOS BUKU PASAR PALASARI KOTA BANDUNG Mira Ismirani Ahmar Fudsyi; Dedi Karmana; Dadad Zainal Musadad
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.535 KB) | DOI: 10.33366/ref.v8i1.1549

Abstract

This research is important because it aims to gathered information about the effect of price, quality and location on students’ buying interest at the Palasasi market in Bandung. Using quantitative method with infinite population, and using nonprobability sampling, which is accidental sampling. The data is taken from questionnaires filled out by consumers that met by chance. The analysis using multiple regression with SPSS statistics 17.0. The results of the analysis obtained buying interest as the dependent variable -0.752, the independent variable price 0.273, product quality 0.230, location 0.401 is positive. There is a significant influence in the price, production quality and location variables on buying interest in the Palasari Bandung book kiosk. Suggestion is that kiosk owners need to pay attention to consumer attitudes,provision of discounted price, placement of parking location in order to increase revenue.
ANALISIS MATRIK IE PADA UMKM BERBASIS PRODUK PERTANIAN KELOMPOK WANITA PELAKU USAHA TANAMAN HIAS DI DESA SIDOMULYO KOTA BATU Agustim, Warter; Nurhidayat, Moch.
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.978 KB) | DOI: 10.33366/ref.v8i1.1760

Abstract

This study aims to determine the right strategies to describe, analyze, and interpret the factors related to the empowerment of women's business groups so that they can improve the level of the family economy and become an independent and economically prosperous family. Strategy determination is implemented through three steps, namely the input stage (using the Internal Factor Evaluation Matrix (IFE) and External Factor Evaluation Matrix (EFE)) method, the matching stage, and the decision stage. Researchers used qualitative research methods with a participatory approach that did not do hypothesis testing only describing the state of social protection in accordance with the facts found at the study site. Data collection techniques namely using questionnaires, interviews, observation took several elements and then each element was investigated in depth. To obtain information about the profile of Ornamental Plant Business Women in Sidomulyo Village, Batu City by using accidental sampling technique. A score of 284 was obtained from the IFE matrix, while a score of 334 was obtained from the matrix. Scores on the IFE matrix and the EFE Matrix show that the Group of Ornamental Plant Business Women are in cell II, with strategies that can be used namely developing and developing, so that they are in a strong position.

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