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Contact Name
Adhitya Yoga Prasetya
Contact Email
adhityaasmara@stietotalwin.ac.id
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+6282134490088
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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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Kota semarang,
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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 11 Documents
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Search results for , issue "Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 11 Documents clear
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI Prihasantyo Siswo Nugroho; Tri Sumiyanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.
ANALISI FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN ORGANISASI DALAM PENERAPAN E-COMMERCE Adhitya Yoga Prasetya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

E-commerce has been giving a lot of benefits to small andmedium enterprises (SMEs), but there are only a few SMEs whichhave adopted it. Therefore, it is necessary to find out what are thefactors that support SMEs to adopt E-commerce. So far, researcheson E-commerce have been done on foreign-large-scale businesses,while researches on SMEs especially about the adoption of E-commerce have been a few. That is why this research will discussthe adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in thisresearch are elaborated into research questions, i.e. do, topmanagement support, organizational readiness, external pressure,and perceived benefits have significant positive effect to E-commerce adoption? And does the adoption have significantpositive effect to company’s performance? The purpose of thisresearch is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is thesecond generation of multivariate analyzing technique that enablesresearchers to test the relation between complex variables to get anoverall view of the whole model. Besides, SEM can also test a seriesof a complicated relation simultaneously. The results of thisresearch explain that top management support, organizationalreadiness, external pressure, and perceived benefits haveSignificant positive effect to E-commerce adoption, and theadoption have significant positive effect to company’s performance.
PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP REPUTASI DAN KINERJA KEUANGAN PERUSAHAAN Fauzizah Nasyirotun Nisa; Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DISTRIBUTOR MULTILEVEL MARKETING NU SKIN DI SEMARANG Suci Nuryani; Diana Aqmala
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .
FAKTOR – FAKTOR YANG MEMPENGARUHI NIAT BERWIRAUSAHA MAHASISWA Kukuh Mulyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Socio-economic issues such as poverty, unemployment productive ageare a major challenge for Indonesia when entering the free market andglobal competition. As one of the leading Human Resources, college needs toknow the factors that influence students in entrepreneurship. Various factorsthat influence entrepreneurial intentions in students, especially the attitudeand contextual factors. Population is Economic Education Student in STIETotalwin Semarang. Data were analyzed using multiple linear regression.The results of this study indicate that the attitude positive effect onentrepreneurial intention of students, while the contextual factors positivelyaffects student entrepreneurial intention.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Mis Widya Andelina; Agus Hariyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.
ANALISIS KINERJA KARYAWAN BERDASARKAN BUDAYA ORGANISASI DAN MOTIVASI Sugiharti Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study anlyzes The Factors Affecting the Organization and Motivation Cultures towards the Improvement of the Employees’ Work.The reserach variables and indicators refer to the porevious studies. A Model is developed and 4 hypothesis are formulated to answer the research problems.The reserach respondents are 102 people of SMAN Semarang’s employees. The instruments for the data analysis applied in this study is Double Regression. The data analysis shows that the result of this study is well accepted. This result proves that the Organisation Culture has positive impact on the employees’ improvement. The employees’ motivation has also positive impact on their work.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI Khotimatus Sa’adah; Riana Sitawati; Subchan Subchan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This research is based on the phenomenon that happened recently wherethere are many cases of misappropriation of savings and loan cooperativefunds that reach millions of rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan Cooperative, which is considered healthyas a report that when it was considered normal, turned out to be a buggyinvestment that disturbed its members reaching billions of rupiah (Mcwnews,2017)The population of this research is employees of savings and loancooperatives in Jepara district. The sample of this research is manager,accounting and teller. The sampling technique used is purposive samplingmethod with the number of samples that can be analyzed that is 78. Analyzerused to analyze the problems such as Moderated Regression Analysis (MRA),coefficient of determination and hypothesis testing by using SPSS.Based on the results of data processing found that the competence ofhuman resources on the quality of financial statement information has asignificant positive effect with the significance value of 0.011 <0.05 andinternal control system has a significant positive effect on the quality offinancial statement information with a significance value of 0.003 <0.05.While the variable utilization of information technology as a moderationvariable can not memoderating between variable competence of humanresources to the quality of financial statement information with significantvalue 0,477> 0,05 and utilization of information technology as moderationvariable also can not memoderating internal control system to qualityinformation of financial statement with significance value 0.644> 0.05.
PENGARUH DAYA SAING DAN AKSES PEMASARAN TERHADAP KINERJA PEMASARAN Asepta Hendriyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.
STUDI PENGELOLAAN AKTIVITAS TENAGA PENJUALAN SEBAGAI USAHA PENINGKATAN KINERJA TENAGA PENJUALAN Robby Jatmiko
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The study aims to find the proper management of sales force activitiesas an effort to improve the performance of salespeople. The proposed researchproblem refers to the research gap of previous research. The formulation of theproblem in this research is how to improve the performance of sales force so thatsales performance can reach the target. Furthermore, to answer the problemdeveloped a modeling and five hypotheses have been formulated in this study.The sampling technique used is the census method. The sample of this studyamounted to 109 respondents, where the respondents are the salespeople of PT.Tempo Scan Pasific in Central Java and Yogyakarta. The data analysis toolused is Structural Equation Modeling (SEM) in AMOS 4.01 program. Theresults of this research data analysis show the model and research results can bereceived well. And then the results of this study prove that the influence of salesarea design on the intensity of sales force activity is positive and significant.The influence of work motivation of sales force to the intensity of sales forceactivity is positive and significant. The effect of sales area design onsalesperson performance is positive and significant. The influence of themotivation of the sales worker's performance on the performance of the salesforce is positive and significant. The effect of the intensity of salespeople activityon salesperson performance is positive and significant.

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