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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. 13 No. 1 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
PENGARUH COSTUMER EXPERIENCE TERHADAP WORD OF MOUTH YANG DIMEDIASI OLEH COSTUMER SATISFACTION: STUDY PADA KONSUMEN BANK SYARIAH MANDIRI CAB JOMBANG Purwanto, Nuri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (397.649 KB) | DOI: 10.36694/jimat.v13i1.371

Abstract

customer experience marketing is important to learn because changes in the behavior of customers who do not only see the product or service not only from service or from the quality of the product or service but more than that, namely experience, the experience must be unforgettable and positive. This study aims to predict the effect of customer experience on word of mouth either directly or indirectly using a mediating variable, namely customer satisfaction, this study uses an instrument, namely a questionnaire distributed to 100 customers of Bank Mandiri Syariah Jombang. and the results of the study show that the variable customer experience has a direct and indirect effect on word of mouth through customer satisfaction, and the variable costumer satisfaction directly affects word of mouth
PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN: PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN Rofik, Mochamad
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (561.871 KB) | DOI: 10.36694/jimat.v13i1.397

Abstract

This study aims to determine the motivation variable has a significant effect on work discipline and work motivation has a significant effect on employee performance. The sample in this study were 60 employee respondents who worked at PT. Samitex Bantul. Research analysis using multiple linear regression. The test results show that the work discipline variable has a significant effect on employee performance. It can also be said that every time there is an increase in work discipline, it will affect employee performance. Work motivation variable has an influence on employee performance. That is, every time there is an increase in work motivation will improve employee performance.
INTEGRATION OF SOUTHEAST ASIAN STOCK MARKETS WITH THE WORLD STOCK MARKET: APPLICATION OF INTERNATIONAL ASSET PRICING MODEL Maksar, Muhammad Sofian; Setiawan, Kusdhianto; Adnan Hakim, Al Asy Ari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (473.337 KB) | DOI: 10.36694/jimat.v13i1.381

Abstract

This study aims to determine the integration level of Southeast Asian stock market with the world stock market using an international capital asset pricing model. The countries that were sampled in this study were Indonesia, Malaysia, Philippines, Singapore and Thailand. The sample period starts from January 2000 until August 2016. This study uses an partially-segmented international capital asset pricing model by including the assumption of residual that were correlated between asset pricing equations. Because of this assumption, the seemingly unrelated regression (SUR) estimation method is more appropriately compared to the ordinary least square (OLS) method. The results of this study indicate that the integration level of Southeast Asian stock market varies. The Singapore and Thailand stock markets are fully integrated with the world stock market, the Indonesian and Malaysian stock markets are partially integrated with the world stock market, while the Philippine stock market is segmented with the world stock market. This finding shows the difference in the effectiveness of the stock market liberalization process in Southeast Asia
RELIGIUSITAS DAN KINERJA PEGAWAI SETELAH PEMBERIAN VAKSIN COVID-19 : PERAN MEDIASI WORK ENGAGEMENT Barkhowa, Mokhammad Khukaim; Fitriyanti, Nurul; Barhaq, Vio Vanessa
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (763.998 KB) | DOI: 10.36694/jimat.v13i1.389

Abstract

New normal life aims to improve faith and religiosity, by worshiping according to their respective beliefs. Work engagement is also the feeling of workers being comfortable with their work or organization so that faith or worship is needed to be comfortable with their work or organization. This study aims to examine how religiosity has on employee performance with work engagement as mediation for company employees in Salatiga City. The sample in this study uses the calculation with the Slovin formula with a sample of 100 employees. Sampling using simple random sampling. There are three measuring tools for data analysis in testing the hypothesis, namely Simple Regression Analysis, Multiple Regression Analysis, and Sobel Test through Classical Assumption Test, Model Goodness Test, and Validity and Reliability Test. The results of hypothesis testing are that religiosity has a positive effect on work engagement, work engagement has a positive effect on employee performance, and religiosity affects employee performance through work engagement.
THE ACCOUNTING VALUE RELEVANCE OF PSAK 71 Susherwanto, Adi; Handayani, Rr. Sri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (426.51 KB) | DOI: 10.36694/jimat.v13i1.386

Abstract

This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination of earnings and book value for banking companies listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample of this study was 92 banking companies. The sampling method is used in this study by universal sampling with several criteria. The data analysis method used is multiple regression analysis. The results of the regression tests indicate that PSAK 71 has value relevance on corporate earning. PSAK 71 also has value relevance on book value, However, PSAK 71 does not increase the relevance of earnings and book value, the result is a decrease in value relevance from any increase in earnings and book value. PSAK 71 also does not increase the value relevance of tcontrol variable Allowance for Impairment Losses (CKPN).
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DINAS KESEHATAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA Yuliantoharinugroho, Yuliantoharinugroho; Fahlefi, Wilis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (413.982 KB) | DOI: 10.36694/jimat.v13i1.382

Abstract

The purpose of this study was to examine the effect of work discipline and work environment on employee performance. This study obtained data from 88 respondents who are employees of the Yogyakarta Special Region Health Service. The results showed that there was an effect of work discipline on employee performance. And the work environment is not empirically proven to have an effect on employee performance, this shows that DIY Provincial Health Office employees can work well without being affected by the conditions of the work environment according to the provisions and regulations that have been set by the organization supported by good communication and cooperation between individuals and departments.
DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA: Kasus Komposisi Dewan Hersugondo, Hersugondo; Salsabilla, Talitha Sahda; Lesticya, Widya; Yuliastuti, Nur Rachmalina; Sidabutar, Maxsuel Herianto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (370.354 KB) | DOI: 10.36694/jimat.v13i1.368

Abstract

Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are commercial banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020). Spearman correlation is used to identify the relationship between corporate governance and banking financial performance. The results of this study indicate that there is a positive relationship or correlation between the number of board personnel and the financial performance of commercial banks. The number of independent directors has a positive significant relationship with ROA, ROE and EPS, job duality has a positive significant relationship with ROA and EPS, and board meetings have no significant relationship with financial performance.
PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN Sagala, Joyce Margaretha; Hutabarat, Francis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (415.833 KB) | DOI: 10.36694/jimat.v13i1.394

Abstract

The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Ratnawati, Juli; Rizkyana, Sefita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (422.801 KB) | DOI: 10.36694/jimat.v13i1.372

Abstract

Taxes are people’s contributions for the state treasury which are used for the construction of facilities either at the central or regional governments. This research purpose to knowing is the taxpayer awareness, understanding of taxpayers, and public services of tax authorities on taxpayer compliance in the Karangayar area. The type of data used in this study is primary data, data collection used by questionnaire. The sample in this study amounted to 100 taxpayer respondents, whose sample collection used accidental sampling method. The data analysis method used in this study is multiple linear regression test. The results of this study indicate that awareness taxpayer, taxpayer understanding, and the taxpayer services have a significant effect on taxpayer compliance.
PENGARUH METODE MARKETING ONLINE DAN OFFLINE TERHADAP PENINGKATAN OMSET UMKM PADA SITUASI PANDEMI COVID-19 Indrasmitha, Gustyana; Yuswono, Irawan; Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (436.437 KB) | DOI: 10.36694/jimat.v13i1.403

Abstract

Penelitian ini terkait dengan situasi pandemi covid-19 yang melanda Indonesia, membuat UMKM melakukan perubahan cara penjualan. UMKM melakukan upaya dengan metode pemasaran untuk memecahkan masalah. Cara pemasaran harus sesuai dengan kondisi masyarakat yang terkena dampak. Penelitian ini mengkaji penggunaan metode pemasaran offline dan pemasaran online apakah dapat meningkatkan penjualan. Objek penelitian ini adalah responden yang berasal dari konsumen UMKM di toko buah Pak Desaya. Dimana UKM yang bergerak di bidang pemasaran sayur dan buah mengalami penurunan omzet penjualan. Hasil penelitian menunjukkan bahwa pemasaran offline dapat berpengaruh positif terhadap peningkatan omset penjualan. Pemasaran offline menciptakan nilai bagi pelanggannya dan membangun hubungan pelanggan yang baik dan mengambil nilai lebih dari tanggapan pelanggan sebagai imbalannya. Demikian juga pemasaran online berdampak positif terhadap peningkatan omset, karena mampu membangun dan menjaga hubungan dengan pelanggan. Kegiatan penjualan online dapat memfasilitasi pertukaran ide, produk, dan layanan yang dapat memuaskan konsumen

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