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Adhitya Yoga Prasetya
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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 5 Documents
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Search results for , issue "Vol. 16 No. 1 (2025): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 5 Documents clear
Assessing the Financial Performance of Technology Sector Firms in Indonesia Aniqotunnafiah Aniqotunnafiah; Elmi Rakhma Aalin; Anisa Kusumawardani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.736

Abstract

This study examines the effect of Liquidity (Quick Ratio), Solvency (Debt to Asset Ratio), and Profitability (Return on Equity) on Financial Performance (Return on Assets) among technology sector companies in Indonesia during the 2021–2023 period. Using multiple linear regression analysis, the results show that Liquidity (QR) has a significant positive effect on financial performance, indicating that higher liquidity enhances a firm’s ability to meet short-term obligations and improve profitability. Solvency (DAR) has a negative and significant effect on financial performance, suggesting that excessive debt usage weakens a firm’s profitability. Meanwhile, Profitability (ROE) shows a positive and significant influence on Return on Assets (ROA), implying that efficient use of equity contributes to better financial outcomes. Simultaneously, Liquidity, Solvency, and Profitability significantly affect financial performance, with the model explaining 71.7% of the variance in ROA. These findings highlight the importance of maintaining optimal liquidity, balanced capital structure, and efficient equity utilization to enhance corporate financial performance
The Effect of Liquidity Ratio, Leverage Ratio, and Cash Flow on Financial Distress Suhari Suhari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.737

Abstract

This study examines the effect of liquidity, leverage, cash flow, and managerial agency cost on financial distress among manufacturing companies listed on the Indonesia Stock Exchange. Using multiple linear regression analysis, the results show that liquidity and cash flow have a significant negative effect on financial distress, indicating that firms with higher current ratios and stronger operating cash flows are less likely to experience financial difficulties. In contrast, leverage and managerial agency costs have a significant positive effect, suggesting that excessive debt and inefficient managerial spending increase the likelihood of financial distress. The coefficient of determination (R²) of 0.983 indicates that these four variables explain 98.3% of the variation in financial distress. The findings emphasize the importance of maintaining financial efficiency and controlling agency costs to enhance corporate financial stability.
Islamic Accounting and the Sustainable Development Goals: Regulatory Ethics, Financial Inclusion, and the Dual Financial System in Indonesia Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.738

Abstract

This study explores the role of Islamic accounting in advancing the Sustainable Development Goals (SDGs) in Indonesia using a qualitative approach. Data were collected through in-depth interviews with 15 informants—academics, regulators, and practitioners—and analyzed using NVivo software. The findings highlight three critical themes: (1) maqasid al-shariah principles are embedded in regulation but constrained by dual regulatory authority, identified 28 times in the coding; (2) Islamic financial inclusion is expanding through profit-sharing contracts, yet low financial literacy emerged 35 times as the most dominant barrier; and (3) the dual financial system fosters innovation but is hindered by public misconceptions (12) and regulatory overlaps (10). These results demonstrate that Islamic accounting goes beyond normative discourse, functioning as an institutional mechanism that bridges regulatory ethics, literacy, and dual systems. The limitations of this study include its small sample size and qualitative scope, suggesting the need for future quantitative validation. The novelty lies in integrating empirical field data with the SDG framework, providing practical implications for regulators, financial institutions, and academia in aligning Islamic accounting with global sustainability goals.
The Impact of Sustainable Business Models on Social and Environmental Value Creation: A Cross-Industry Analysis Ahmad Rofiq; Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.739

Abstract

This study explores the transformative potential of sustainable business models (SBMs) in driving social and environmental value creation across industries. Employing a mixed-method approach, the research integrates qualitative interviews with 30 key informants and quantitative analysis of industry-specific data to provide comprehensive insights. The findings reveal that implementing SBMs leads to significant reductions in carbon emissions, improved resource efficiency, and enhanced stakeholder engagement. Key enablers include the adoption of circular economy principles and collaborative stakeholder strategies, while challenges such as regulatory inconsistencies and high initial investment costs persist. The results align with theoretical frameworks like the Triple Bottom Line and Resource-Based View, emphasizing the need for balanced economic, social, and environmental outcomes. This study concludes by offering actionable recommendations for policymakers and business leaders, including fostering inclusivity, enhancing policy clarity, and promoting innovation to overcome barriers. The findings contribute to advancing knowledge on sustainable practices and supporting global sustainability initiatives.
Strategic Improvement of Physical Work Facilities to Enhance Employee Performance at PDAM Tirta Bahari, Tegal City Mega Yuliana; Adhitya Yoga Prasetya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.742

Abstract

This research explores strategic improvement of physical work facilities as a crucial driver for enhancing employee performance at PDAM Tirta Bahari, Tegal City. In public service institutions, work performance depends not only on human resource quality but also on the adequacy of physical facilities. Properly designed and maintained facilities improve motivation, concentration, and job satisfaction, while inadequate ones create discomfort, stress, and inefficiency. This study adopts a qualitative descriptive approach using literature review, observation, and documentation to examine the relationship between work environment conditions and employee performance. The results reveal that physical facilities directly influence motivation, safety, and overall organizational productivity. Improving ergonomics, cleanliness, and maintenance routines can foster greater work efficiency and reduce absenteeism. Furthermore, physical facilities serve as an expression of the organization’s commitment to employee welfare and professional service delivery. This paper concludes that physical facility management should be integrated strategically within human resource management to ensure sustainable performance improvement.

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