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Adhitya Yoga Prasetya
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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. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
THE BIG FIVE PERSONALITY, PEMETAAN KEPRIBADIAN PENGUSAHA UMKM UNTUK MENINGKATKAN INOVASI UMKM DI KOTA PANGKALPINANG Hamsani, Hamsani; Yanuar, Dony; Wibawa, Dian Prihardini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.131 KB) | DOI: 10.36694/jimat.v11i1.220

Abstract

MSMEs in Bangka Belitung Islands Province experienced several obstacles in developing their MSMEs. Data for 2018 shows that the number of MSMEs in Bangka Belitung Kepulauang Province has decreased dramatically. The decreasing number of MSMEs from active to inactive, because these MSMEs are less able to survive in the increasingly fierce competition, so only MSMEs that survive are MSMEs that have creations and innovations according to needs of community Weak dimensions in the big five personality reflecting the unpreparedness of SMEs to compete and synergize. This study wants to see how the objective conditions dimensions big five personality SMEs in City of Pangkalpinang. The sample of study was Pangkal Pinang City SMEs practitioners with quantitative research methods processed from results of questionnaires. results of study showed that Openness to experience, Conscientiousness, Extroversion, and Agreeablenss, had a positive and significant effect on increasing MSMEs in Pangkalpinang City, while Neuroticm had a negative and significant effect on increasing MSMEs in Pangkalpinang City.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA BUMN YANG GO PUBLIC DI BURSA EFEK INDONESIA zainul, zaida rizqi; Pintariang, Iis Alfanias
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.615 KB) | DOI: 10.36694/jimat.v11i1.229

Abstract

This study aims to determine the effect of firm size, asset structure and profitability on capital structure of SOEs that go public on Indonesia Stock Exchange (IDX). This study uses panel data with 16 state-owned companies that go public on Indonesia Stock Exchange from 2013-2017 period. The analytical method used is multiple regression analysis with a random effect model. The results of study show that: 1) size of the company has a positive and not significant effect on capital structure. 2) asset structure has a positive and significant effect on capital structure. 3) Profitability has a negative and significant effect on capital structure. Therefore SOEs can consider asset structure and profitability in making funding decisions.
APAKAH SISTEM MANAJEMEN FSC, PEFC DAN ISO 38200:2018 MEMPENGARUHI DAYA SAING BISNIS STUDI PADA INDUSTRI KAYU DI JAWA TENGAH Purwanto, Agus; Saifuddin, Mirza Prameswari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.742 KB) | DOI: 10.36694/jimat.v11i1.213

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem manajemen FSC Chain of Custody, PEFC Sustainable Forest Management dan ISO 38200 Chain of custody untuk kayu dan produk berbasis kayu terhadap kinerja bisnis industri kayu di Indonesia. Penelitian ini dilakukan di beberapa perusahaan yang mengolah kayu atau menggunakan kayu sebagai bahan utama di Indonesia dengan jumlah responden sebanyak 300 orang. Responden adalah karyawan industri kayu sebagai manajemen puncak, manajer dan staf yang memiliki telah menerapkan FSC, PEFC dan ISO 38200. Latar belakang penelitian ini adalah karena kurangnya penelitian PEFC, FSC dan ISO 38200 pada industri kayu di provinsi Jawa Tengah Indonesia. Pengumpulan data dilakukan dengan mendistribusikan kuesioner elektronik selama bulan Agustus hingga November 2019 dan analisis pemrosesan data menggunakan Structural Equation Model (SEM) dan software Linear Structural Model (LISREL) versi 8.70. Hasil analisis menunjukkan bahwa sistem manajemen FSC Chain of Custody, PEFC Sustainable Forest Management dan ISO 38200 Chain of custody dari kayu dan berbahan dasar kayu mempengaruhi daya saing perusahaan secara signifikan dan positif seperti peningkatan kepuasan pelanggan, peningkatan penjualan dan peningkatan produktivitas.
PENERAPAN LEAN MANUFACTURING UNTUK MENGURANGI WASTE PADA PROSES PRODUKSI (TIANG POST) PRODUK GUARDRAIL DI PT. XXX Permana, Nanda; Pujani, Vera
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.197 KB) | DOI: 10.36694/jimat.v11i1.216

Abstract

This study aims to apply Lean Manufacturing to Reduce Waste in the Production Process (Pole Posh) of Guardrail Products. The object of research is the result of the production of posh pole PT. XXX. The approach used in this research is descriptive qualitative approach. Descriptive qualitative research is meant about understanding phenomena that occur in the object of research. The snowball sampling method which is a sampling technique based on interviews or correspondence by asking for information from the first sample to get the next sample until research needs are met, in this study the snowball sampling method is used to select the correspondence at PT. XXX to find out the type of waste that occurs during production process in order to conduct further analysis in this study. Data collection techniques with primary data and secondary data, while data collection techniques with secondary data, observation and interviews. Data analysis technique used Value Stream Mapping
PERAN SILPA SEBAGAI PEMODERASI DALAM MENENTUKAN FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA MODAL Jaeni, Jaeni -; Kartika, Andi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.571 KB) | DOI: 10.36694/jimat.v11i1.237

Abstract

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI: (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018) Anggraeni, Mei Diah Putri; Sulhan, Muhammad
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.781 KB) | DOI: 10.36694/jimat.v11i1.225

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.
PENERAPAN PSAK No.109 DALAM PENGELOLAAN ZAKAT PROFESI (STUDI KASUS KANTOR KEMENTRIAN AGAMA KABUPATEN BARRU) Basir, Basri; Musfirah, Ria; Rahayu, Andini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.424 KB) | DOI: 10.36694/jimat.v11i1.214

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan PSAK Nomor 109 dalam pengelolaan zakat profesi di Kementerian Agama Kab.Barru.Jenis penelitian yang di gunakan Pada penelitian ini adalah jenis penelitian deskriptif kualitatif. Jenis penelitian tersebut digunakan untuk mengkaji dan menganalisa lebih mendalam tentang penerapan PSAK Nomor 109 dalam pengelolaan zakat profesi di lingkup Kementerian Agama Kabupaten Barru. Adapun teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pengelola Badan Amil Zakat Nasional (BAZNAS) dikementrian Agama di kabupaten Barru telah menjalankan tugas dan fungsinya sebagai Badan Amil Zakat yang menghimpun dana zakat, infak dan sedekah secara nasional dengan sangat baik dan maksimal sebagaimana yang diatur oleh Undang-undang No.23 Tahun 2011. Peneliti telah manganalisa Laporan Keunagan Baznas Kabupaten Barru tahun 2016, BAZNAS Kabupaten Barru belum menyusun laporan keuangannya sesuai dengan Akuntansi Zakat, Infak/Sedekah yaitu PSA
RELATIONSHIP BETWEEN CAPITAL STRUCTUR FACTORS AND FIRM PERFORMANCE Yusfiarto, Rizaldi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.676 KB) | DOI: 10.36694/jimat.v11i1.212

Abstract

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.
application PENERAPAN AKUNTANSI ZAKAT DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROPINSI BALI Hasibuan, Henny Triyana
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.256 KB) | DOI: 10.36694/jimat.v11i1.231

Abstract

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds, determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and sedekah funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in form of current assets. Accountability is reflected in financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements Baznas of Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH Anggraeni, Ika Puspita; Zulpahmi, Zulpahmi; Sumardi, Sumardi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.033 KB) | DOI: 10.36694/jimat.v11i1.224

Abstract

This study aims to determine the effect of the audit committee, independent commissioners, leverage, and audit quality on the integrity of financial statements in Islamic commercial banks. The method used in this study is the explanatory method, which is to find out or explain the effect of one variable on another variable. The variables studied were variable X, namely audit committee, independent commissioner, leverage, and audit quality, while variable Y was the integrity of financial statements. Data collection techniques are carried out with document review, namely data obtained from the Financial Services Authority (OJK) website and the website of each Islamic commercial bank in the form of financial statements. Data processing and analysis techniques used are descriptive statistics and logistic regression analysis

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