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Adhitya Yoga Prasetya
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adhityaasmara@stietotalwin.ac.id
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Jl. Gedong Songo Raya No 12 Manyaran, Semarang Barat Kota Semarang - 50147 Telp/Fax 024 76435132
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INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Published by STIE Totalwin Semarang
ISSN : 20863748     EISSN : 26564440     DOI : https://doi.org/10.36694/jimat.v10i2.199
Core Subject : Economy,
Economics, Econometrics & Finance
JIMAT : Jurnal Ilmu Manajemen dan Akuntansi Terapan dalam publikasi berada pada bidang : - Manajemen - Manajemen Keuangan - Perilaku Organisasi dan Menajemen Sumber Daya Manusia - Manajemen Pemasaran - Manajemen Teknologi dan Inovasi - Manajemen Hubungan Industri - Strategi Manajemen - Sistem Informasi Manajemen - Akuntansi - Auditing - Akuntansi Keuangan - Akuntansi Keperilakuan - Akuntansi Manajemen - Sistem Informasi Akuntansi - Perpajakan - Kewirausahaan - UMKM - Koperasi - Bisnis, Manajemen dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
PENERAPAN TEORI KEPUTUSAN DALAM MODEL PENGAMBILAN KEPUTUSAN TERKAIT MASALAH EKONOMI PERTAHANAN Endro Tri Susdarwono; Ananda Setiawan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.239

Abstract

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.
DAMPAK AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD PENGADAAN BARANG/JASA Retno Ratu Wiharti; Novita novita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.234

Abstract

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.
KOMPARASI KONDISI FINANCIAL DISTRESS BANK SYARIAH DI INDONESIA ANTARA TAHUN 2008 DAN TAHUN 2020 Izzah Hayati; Saiful Anwar; Amrizal Amrizal
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose – This study aims to finds out the comparisons between internal and external factors that influence financial distress condition of Islamic Banks in Indonesia between 2008 and 2020 based on artificial neural networks (ANNs). Design/metholodology/approach – The analysis consists of two main elements. First element is the identification and selection of significant macroeconomic variables to determine the level of Islamic bank financial distress. Second element is implementation of ANN model and evaluation the model based on simulated prediction of Islamic Banks financial distress in 2008 and 2020. Findings – The result of this research shows that there is a quite difference between Islamic Banks financial distress in 2008 and 2020. Financial distress of Islamic Banks in 2020 shows better prediction with 99.39 per cent accuracy than financial distress of Islamic Banks in 2008 with 97.38 per cent accuracy.
PENGARUH SHOPPING LIFESYTLE, PRICE DISKON DAN DISPLAY PRODUCT TERHADAP IMPULSE BUYING Adhitya Yoga Prasetya; Refo Iman Syukur Telaumbanua; Dhian Andanarini Minar Savitri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.447

Abstract

This study (Case Study Of Transmart Setia Budi Semarang-PT.Trans Retail Indonesia) aims to examine how shopping habits, price reductions, and product displays influence implausible purchasing. The shopping lifestyle, price discounts, product display, and impulse buying are the dependent variables analyzed in this study. In this study, questionnaires were distributed to 76 respondents who had made impulsive purchases in Semarang faithful transmart. This was a purposive sampling method. The validity and reliability tests, classic assumption tests, normality tests, multiple linear regression tests, the feasibility test of a model (F test), the individual parameter significance test (t statistical test), and the terminated coefficient test (R2) were used in this study's data analysis with the assistance of the spss program. The outcomes showed that shopping way of life affected motivation purchasing, cost markdown meaningfully affected drive purchasing, and show items significantly affected drive purchasing.
ANALISIS FAKTOR PENENTU MINAT BERKUNJUNG KEMBALI PADA DESTINASI WISATA TAMAN LIMO JATIWANGI BEKASI. Pebryani Lestari; Abdul Yusuf
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.267

Abstract

Pebryani Lestari, 2020. Analysis of Determinants of Interest in Revisiting the Taman Limo Jatiwangi Tourism Destination in Bekasi. Essay. Faculty of Economics and Business, Singaperbangsa Karawang University. This research was conducted using descriptive methods, namely collecting, presenting, analyzing and testing factor analysis, as well as making and suggesting. Samples were collected using random sampling technique with a sample size of 385 respondents and processed using SPSS 20. The results of this study indicate that there are 5 new factors that are formed from 21 indicators which are the influence of the determinants of interest in returning to the tourist destination of Taman Limo Jatiwangi Bekasi, these five factors are named Factor 1 which is named the Visitor Perspective Factor consisting of the Self indicator Fullfilment, Financial Security, Leisure Time, Relaxation, Amenities and Variety. Factor 2 is named the Expectation and Desire Factor consisting of indicators of Prestige, Romance, Wish Fullfilment and Local Activities. Factor 3 is named as the Destination Factor consisting of indicators of Fun Vacation Trip, Escape, Play, Strengthening Family Bonds, Educational Opportunity and Knowledge Driven. Factor 4 is named Implication Factor consisting of indicators of Business Travel and Government Business Travel. Factor 5 is given the name Factor consisting of indicators for Visiting Friends / Relatives and Sightseeing. Keywords: Determinants, Revisit Intention
PENGARUH SKALA USAHA UMUR PERUSAHAAN DAN KOMPLEKSITAS TUGAS PENGELOLA UMKM TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI Noor Salim; Kiswoyo Kiswoyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.336

Abstract

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.
PENERAPAN CASH MANAGEMENT SYSTEM SEBAGAI SISTEM BELANJA DI CABANG DINAS ENERGI DAN SUMBER DAYA MINERAL WILAYAH MERAPI Griselda Enika Noora Rosalyni; Nibras Anny Khabibah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.296

Abstract

Cash Management System is a service used to manage non-cash transactions using intermediaries. The purpose of this study is to determine how the application of Cash Management System or Non-Cash Transactions as a shopping system in Branch of Departement of Energy and Mineral Resources of Merapi Region. The method used in this research is descriptive qualitative method with primary data sources and secondary data. The result of this research is Cash Management System makes the payments easy, without cash withdrawals, only directly transferring the money to the third party.
ANALISIS KOMPARATIF INDUSTI KREATIF E-COMMERCE Ahmad Dzikriyansah; M. Nur Hidayah Wiradika; Dimas Taupik Hidayat; Mohammad Benny Alexandri; Raden Marsha Aulia Hakim
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.240

Abstract

Indonesia is a country that has projections in 2020 of e-commerce market growth that will continue to grow to reach US $ 20 billion. Therefore, the number of e-commerce sites that have sprung up in Indonesia with the aim of finding as many customers as possible. Blibli.com and JD.ID are examples of many e-commerce in the Indonesian market. E-commerce is one of the creative industries that is approved with the main weapons that rely on creativity and the support they have to utilize more resources. Therefore, this study was conducted to analyze the creative e-commerce industry with a comparative descriptive method to find the differences and streghts of each e-commerce. Key word: Creative Industries, E-commerce, Comparative Descriptive
PENGEMBANGAN INTELLECTUAL CAPITAL DALAM MEMBANGUN KINERJA UMKM KOMUNITAS DIFABEL Arif Nugroho Rachman; Eko Triyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.271

Abstract

In facing global business competition, it is necessary to improve performance and competitiveness not only through products quality and cost efficiency, but also the use of Intellectual Capital, which includes Human Capital, Structure Capital, and Relational Capital. Similar to companies in general, the implementation of Intellectual Capital will also have an impact on MSMEs. The object of this research is the UMKM owned by the Difabel Community in Klaten. The test results show that all Intellectual Capital variables consisting of Human Capital, Structure Capital, and Relational Capital have a significant effect on the performance of MSMEs.
PENGARUH HEDONIC SHOPPING VALUE, UTILITARIAN VALUE, DAN STORE ATMOSPHERE TERHADAP IMPULSE BUYING PADA MINNISOU LIPPO PLAZA KENDARI Waode Maratun Shaleha; Nisrina Hamid; Al Asy Ari Adnan Hakim
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.263

Abstract

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying

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