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Jurnal Ilmu Manajemen dan Akuntansi Terapan

jimat
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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. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 11 Documents clear

FINANCIAL TECHNOLOGY SEBAGAI INSTRUMEN INKLUSI KEUANGAN MENUJU BISNIS BERKELANJUTAN DI ERA VUCA Hayati, Triyas Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The current business era is experiencing massive changes due to the uncertainty of industry fluctuations and tight competition, making businesses enter the VUCA era. This makes business activists required to adapt to circumstances that are prone to change (Volatility), the uncertainty of circumstances (Uncertainty), circumstances full of complexity (Complexity), and floating circumstances (Ambiguity). Therefore, innovation is needed so that business actors remain active in facing the challenges of the VUCA era. Digital transformation brings many changes in the industrial world. Financial Technology has the potential to play a role in increasing financial inclusion and Business Sustainability. This study aims to systematically highlight the business model of financial technology from the relevant literature. The methodology used in this research is the study of literature. The results showed that the existence of Financial Technology has a positive impact on efforts to increase financial inclusion and Business Sustainability in the VUCA Era, which can be seen from the projected growth of Financial Technology, which has increased significantly. This research is expected to provide a view of the business world in observing the adoption of Financial Technology.

PENGARUH LANGSUNG DAN TIDAK LANSGUNG KARAKTERISTIK KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN CSR MELALUI MANAJEMEN RISIKO Prasetiyani, Paramita; Ghozali, Imam
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

ANALISIS PENGARUH KEPEMIMPINAN TRANSFORMASIONAL PADA KINERJA KARYAWAN DENGAN INTERNAL CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Handayani, Rini; Saputro, Aris Dwi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Human Resources is one of the resources that determine the success of an organization. Proper management of human resources can create a strong managerial system to support the productivity and success of the company. Therefore, it is necessary to have factors that can form quality human resources. This article aims to explore employee performance which is influenced by transformational leadership and internal CSR. Internal CSR also has a role as an intervening variable between transformational leadership and employee performance. The research model is multivariate and the analysis will use SMARTPLS. The research was conducted at the Public Works and Spatial Planning Office of Grobogan Regency with 110 employees who participated in this study. The sampling method used accidental sampling. The results show that transformational leadership and internal CSR can affect employee performance. Internal CSR can act as a mediation between transformational leadership and employee performance.

E-PROCUREMENT DALAM MENCEGAH TINDAK FRAUD (Studi Kasus pada Satker X Pemerintah Pusat) Nerissa, Paxia Prima; Hadiprajitno, Paulus Theodorus Basuki
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING: Tax, Foreign Ownership, Bonus Mechanism, Profitability, Transfer Pricing Hendrianto, Samino
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

His study aims to analyze taxes, foreign ownership, bonus mechanisms, profitability and their effect on transfer pricing. The research time period used is 4 years, namely the 2017-2020 period. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The hypothesis testing used is Panel Data Regression Analysis using E-views 9.0 software. The results show that taxes, bonus mechanisms, and profitability have no effect on transfer pricing. Meanwhile, foreign ownership has a negative effect on transfer pricing.

REVIEW PENELITIAN TERKAIT TATA KELOLA DAN AKUNTABILITAS KOPERASI DI INDONESIA Widiyanto, Widiyanto; Utomo, Dwi Cahyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.

FRAUD DIAMOND DAN KECURANGAN PELAPORAN KEUANGAN PADA SAAT SEBELUM DAN SAAT COVID-19 DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Hastuti, Indhi; Dewayanto, Totok
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The phenomenon that is currently happening is covid-19, in this research the researcher wanted to know before and during covid-19 whether there was fraud in financial reporting by using fraud diamonds to detect the fraud. The sample used is a manufacturing company with a period of 2018 - 2020.This study uses the independent variable external pressure for DAR proxy, financial target for ROA proxy, nature of industry for Inventory proxy, change in auditor and change in director. Good corporate governance is also used in this study as a moderating variable. The data processing used by the researcher is SPSS version 20.0. The results of this study indicate that the independent variable external pressure has an influence on fraudulent financial reporting either before or during covid-19 and also when using moderating variables.

KAPABILITAS DINAMIS DALAM MEMEDIASI PENGARUH KESIAPAN UNTUK BERUBAH DAN KEPEMIMPINAN YANG LINCAH TERHADAP EKOSISTEM DIGITAL UKM Rozak, Hasan Abdul; Basiya, R; Fitriati, Ika Rosyada
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to describe and analyze the effect of readiness for change and agile leadership on the dynamic capabilities of SMEs. Furthermore, this study also examines the influence of dynamic capabilities on strengthening the digital ecosystem of SMEs. If SMEs are ready to change and have agile leadership, it will increase their dynamic capabilities. This dynamic capability of SMEs will ultimately improve the lives and long-term sustainability of SMEs in the digital world. This type of research is explanatory research to analyze SMEsâ€™ digital ecosystem improvement. This research uses regression analysis methods and path analysis in managing data. The sampling technique used non-random sampling with a purposive sampling method. Data were collected from 250 SMEs in Central Java through a questionnaire. The results of the study show that readiness for change and agile leadership can increase the dynamic capabilities of SMEs. The increasing dynamic capabilities of SMEs are proven to be able to strengthen the digital ecosystem for SMEs. The results of this study are expected to contribute to SMEs strengthening the growth of the digital economy in Indonesia. The urgency of this research relates to factors that can strengthen the SME digital ecosystem and contribute to improving the economy.

REVIEW PENELITIAN TENTANG PERILAKU INVESTOR DALAM PENGAMBILAN KEPUTUSAN INVESTASI Hartini, Umi; Utomo, Dwi Cahyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research is to systematically review the literature published ini past 42 years on behavioural biases in investment decision making. This paper highlights the major gaps in the existing studies on behavioural biases. It also aims raise specific questions for future research. The design of this research employ systematic literature review (SLR) method in the present study. The prominence research is assessed by studying the year of publication, journal of publication, country of study, types of statistical method, data collection technique and content analysis on literature on behavioural biases. The present study is based on 41 selected articles published in peer review journals between 1980 and 2022. The result show that much of the existing literature on behavioural biases indicates the limited research in developed economies in this area, the dominance of the primary data on data collection technique, the lack of empirical research on individuals who exhibit herd behaviour, the dominance theory used in the existing literature on behavioural biases in investment decision making is prospect theory.

PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING Tarigan, veranita Br; Hadiprajitno, Paulus Theodorus Basuki
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 â€“ 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company performance but has no effect on company value. Company performance is not able to be an intervening in the relationship between intellectual capital and working capital to firm value

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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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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Adhitya Yoga Prasetya

Contact Email adhityaasmara@stietotalwin.ac.id

Phone +6282134490088

Journal Mail Official adhityaasmara@stietotalwin.ac.id

Editorial Address Jl. Gedong Songo Raya No 12 Manyaran, Semarang Barat Kota Semarang - 50147 Telp/Fax 024 76435132

Location Kota semarang, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Adhitya Yoga Prasetya

Contact Email
adhityaasmara@stietotalwin.ac.id

Phone
+6282134490088

Journal Mail Official
adhityaasmara@stietotalwin.ac.id

Editorial Address
Jl. Gedong Songo Raya No 12 Manyaran, Semarang Barat Kota Semarang - 50147 Telp/Fax 024 76435132

Location
Kota semarang,

Jawa tengah

INDONESIA