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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 9 Documents
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Search results for , issue "Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 9 Documents clear
FAKTOR PENENTU NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Poerwati, Rr. Tjahjaning; Nurhayati, Ida; Kartika, Andi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.430

Abstract

This study aims to test and analyze the effect of Profitability, Capital Structure, Dividend Policy, and Firm Growth on Firm Value in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data used is in the form of secondary data obtained from the firm's financial statements. This study used purposive sampling techniques with a total sample of 63 companies that met the criteria from 2018 to 2020. The regression model used in this study is a multiple linear regression model. The results showed that Profitability and Dividend Policy have a positive and significant influence on the value of the firm. The Capital Structure has a positive and insignificant influence on the value of the firm. Meanwhile, Firm Growth has a negative and insignificant influence on Firm Value.
PERAN DUKUNGAN KELUARGA, KREATIVITAS, MOTIVASI INTERNAL DALAM MENINGKATKAN KEBERHASILAN USAHA Marli'aini, Navika Tiamy; Sutianingsih, Sutianingsih
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.451

Abstract

This research analyzes the role of family support, creativity, and internal motivation in increasing business success for women entrepreneurs in Surakarta City. Respondents were 100 women entrepreneurs in Surakarta City from various types of businesses. The instrument uses a questionnaire. Data analysis with multiple regression. Research results: family support, creativity, and internal motivation significantly increase business success. Family support has a dominant influence in increasing business success for women entrepreneurs in Surakarta City. Keywords: business success; creativity; family support; internal motivation
DETERMINANT AKUNTABILITAS DANA DESA putra, Aper prima; Srimindarti, Ceacilia; Lestar, Etty Puji
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.448

Abstract

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability. Keywords: Village Fund, human resource competency, internal control, community participation, accountability.
ANALISIS PENGARUH MOTIVASI KONSUMEN, KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DENGAN SIKAP KONSUMEN SEBAGAI VARIABEL MODERASI Abdullah, Abdullah; Kuswardani, DC; Wardoyo, Paulus
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.450

Abstract

This study aims to determine and analyze consumer attitude as a moderation variable on the effect of consumer motivation and consumer trust on property purchasing decisions. This study uses primary data by distributing questionnaires to respondents, namely the owner of Green Taman Asri housing complex. Sampling is done using the NonProbability Sampling method and the sampling technique using sensus Sampling. The analysis in this study used a moderation regression analasis test. The results of this study indicate that consumer motivation consumer trust have a positive and significant effect on purchasing decision. Meanwhile consumer attitude has a positive as a moderating variable has a significant positive effect on the effect of consumer motivation and consumer trust on property purchasing decisions, with a coefficient of determination (Adjusted R Square) of 0.799 which means that together independent variables explain the purchase decision by 79.9%, while the remaining 20.1% is influenced by other variables
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATIVE SYSTEM, QUALITY OF SERVICE, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE (Empirical Study of Taxpayers at KPP Pratama East Semarang) Mustakim, Khanif Satriani Citra; Ratnawati, Juli
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.433

Abstract

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.
LITERASI KEUANGAN DAN PERILAKU KEUANGAN: PERAN VARIABEL MODERASI GRIT Rohmawati, Lilik; Amaliyah, Erlina Dewi Endah; Prabasari, Bonita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.438

Abstract

The millennial generation connects with massive technological advances and the gigantic use of the internet, this condition requires millennial to make financial decisions quickly and accurately within one click/swab. Without financial literacy, technological advances that bring ease of shopping, ease of using credit cards and pay later will create a consumptive, burdensome debt, unlikely to afford unexpected expense and excessive use of credit cards. This study aims to examine whether financial literacy affects financial behavior of millenial generation with grit as a moderating variable. Using 137 sample of millennials in Semarang, the SPSS 25 analysis was conducted to test hypothesis. Significant relationship not only found between financial literacy and financial behavior of the millennial generation in Semarang. Furthermore, the findings of this study confirms that grit moderates the relationship between financial literacy and financial behavior.
PERAN KEUNGGULAN BERSAING SEBAGAI VARIABEL YANG MEMEDIASI KEMAMPUAN INOVASI DAN ENTREPRENEURAL MARKETING PADA KINERJA PEMASARAN (Studi Pada Umkm Makanan Dan Minuman Di Provinsi Jawa Tengah) Hadi, Arman; Utaminingsih, Adijati; Kuswardani, DC
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.455

Abstract

This study aims to analyze the role of competitive advantage as a variable moderating innovation capability and entrepreneurial marketing on the marketing performance of food and beverage SMEs in Central Java. Problems caused by declining MSME marketing performance around the Covid-19 pandemic. This study was conducted using a quantitative research approach and analyzed using SmartPLS 3. The population of this study is the SMEs in the catering industry in Central Java Province, including a total of 100 SMEs, and the sample is determined by simple random sampling. The results of the analysis show that innovation capability, entrepreneurial marketing, and competitive advantage have positive and significant effects on marketing performance. Competitive Advantage
PENGARUH KUALITAS PELAYANAN DAN FASILITAS FISIK TERHADAP KEPUASAN PASIEN Yuliantoharinugroho, Yuliantoharinugroho; Rofik, Mochamad; Fahlefi, Wilis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.442

Abstract

This study aims to analyze patient satisfaction at Rajawali Citra Hospital, Bantul. This study uses the variables of service quality and physical facilities as independent variables to analyze their effect on patient satisfaction as the dependent variable. Respondents in this study were patients who visited the Rajawali Citra Hospital, Bantul, with a sampling technique using this technique Random Sampling namely as many as 104 samples. The data analysis technique in this study used multiple linear regression analysis which was processed using the SPSS 17.0 program. The results showed that there was a positive and significant influence of service quality and physical facilities partially or simultaneously on patient satisfaction at Rajawali Citra Hospital, Bantul. Services that are fast, precise and supported by officers who are reliable in providing services and the ability to provide reliable explanations as well as physical facilities in hospitals that are complete, clean, well-maintained and safe can give satisfaction to patients. Keywords: Service Quality, Physical Facilities, Patient Satisfaction
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): 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.v14i1.439

Abstract

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.

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