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Adhitya Yoga Prasetya
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adhityaasmara@stietotalwin.ac.id
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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. 4 No. 2 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
PENETAPAN KONTRAK HARGA UNTUK PENINGKATAN KERJA SAMA ANTARA PETERNAK DAN PEDAGANG (PENGEPUL) JANGKRIK DI KECAMATAN KEBONAGUNG KABUPATEN DEMAK Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (539.01 KB) | DOI: 10.36694/jimat.v4i2.58

Abstract

Cricket animals are animals that have high economic value,which is used for animal feed (birds and ornamental fish). This makessome people or community groups cultivate these crickets. The object ofthis research is the cricket farmers in Kecamatan Kebonagung DemakRegency. This breeder is divided into two groups, the farmers whocooperate with the collectors and who do not cooperate. For farmers whodo not cooperate with financial collectors and information better thanthose who work together. The focus of this study is whether thedetermination of price contracts can enhance cooperation betweenfarmers and traders (Collectors) Crickets in Kebonagung District,Demak District.The population in this research is all breeders andcollectors (traders) crickets in Kebonagung District, Demak Districtwhich is still actively running the farm and business of crickets is asmuch as 53 breeders and collectors. The sample is taken by 7 informants,2 cricket farmers, 2 collectors collectors, 1 feeder, 1 bird and ornamentalfish 1 person and 1 farmer.The results of this study indicate that the contract price is stillflexible and more in line with the culture in Demak district, so the risk ofbreeders and collectors can be minimized, but profit can not be enjoyedtogether on both sides (breeders and collectors). The advantage is moreenjoyed by the collecting party as the contract price determinant. Bothparties still have ties to try to foster cooperation to be longer with betterfuture cooperation commitments. Cooperation ties need to be improved soas to become stronger and more profitable. Information generally knownto farmers will be anticipated by the collectors. The agency theory stillapplies to the business of cricket trade. The collectors still hide veryimportant information and can threaten the existence of the collectorsthemselves.
DIMENSI CORPORATE ENTREPRENEURSHIP DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (414.825 KB) | DOI: 10.36694/jimat.v4i2.64

Abstract

This research examine the effects of corporate entrepeneurship onfirm performance.Corporate entrepreneurship includes dimensions,among others: innovation, risk taking, aggressiveness in competition,autonomy and proactivity. In the research indicated that corporateentrepeneurship has an influence on company performance.Summarysaid that corporate entrepeneurship is positively effected to firmperformance.
ANALISIS PENGARUH WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI VARIABEL INTERVENING Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (503.996 KB) | DOI: 10.36694/jimat.v4i2.60

Abstract

This study aimed to assess the influence of WCT, and liquiditytoward profitability of manufacturing companies in Indonesia StockExchange. Sampling was carried out using non-probabilisticsampling and obtained 62 of 149 manufacturing companies which arelisted in Indonesia Stock Exchange in 2009-2012. The results ofregression analysis show that WCT, have a significant effect towardliquidity. Meanwhile, the liquidity variable influence significantlytoward the profitability.
PENGARUH PENGELOLAAN MASALAH PELANGGAN, EDUKASI PELANGGAN DAN PARTISIPASI PELANGGAN TERHADAP LOYALITAS PELANGGAN Jatmiko, Robby
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (494.206 KB) | DOI: 10.36694/jimat.v4i2.65

Abstract

This research analyses the influence of customer participation,customer problem management, and educational customer to customerloyalty. Technique of sampling applied is accidental sampling method.The responders in this research are 121 responders, and all responderare customers of Vitalac. Tool of data analysis’s used is usingcomputer program of SPSS.The result of data analysis shows that the model developed and theresearch result can be accepted. Hereinafter, the result proves thatthere is positive influence of customer participation, customer problemmanagement, and educational customer to customer loyalty.
PENGARUH DESENTRALISASI PENGAMBILAN KEPUTUSAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH : SISTEM KONTROL AKUNTANSI SEBAGAI VARIABEL INTERVENING Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (780.263 KB) | DOI: 10.36694/jimat.v4i2.61

Abstract

This study aims to (1) test empirically the influence of the level ofdecentralization of decision making have a direct influence on the performance ofmanagerial offices in South Bangka regency government organizations, (2) testempirically whether the level of decentralization of decision-making systems havedirect impact on the organization's accounting controls SKPD government in SouthBangka Regency, (3) test empirically whether the accounting control systems havedirect impact on managerial performance SKPD governmental organizations inSouth Bangka regency, and (4) test empirically whether the accounting controlsystems mediate the relationship (indirect effect) between decentralization of decision-making SKPD influence on the performance of government organizations in SouthBangka Regency.Respondents in this study is the Head of Office / Head Office / Head andHead of Section / Division Head of the Unit (SKPD) District of South farts. Of the159 questionnaires distributed, 155 respondents obtained that can be incorporatedinto the data processing. Respondents' answers were analyzed using path analysis.The results showed that the degree of decentralization of decision making isincreasing at SKPD will not increase the use of accounting control system by SKPD;the greater use of accounting control systems in SKPD, the higher the performanceSKPD concerned, and the decentralization of decision-making related to the increasein SKPD improved performance by SKPD concerned.
FAKTOR DETERMINAN YANG MEMPENGARUHI MINAT BERWIRAUSAHA MAHASISWA DENGAN MENGGUNAKAN PENDEKATAN THEORY PLAN BEHAVIOR Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (514.383 KB) | DOI: 10.36694/jimat.v4i2.66

Abstract

The purpose of this study was to analyze the magnitude of the influence ofattitude, subjective norm, and perceived behavior controlto entrepreneurialintention. The data in this study were obtained from student at STIETotalwin Semarang. Results and the theoretical implications of thisresearch is that this study supports previous research that says that theattitude, subjective norm, and perceived behavior control affect toentrepreneurial intention.
ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA LEMBAGA KEUANGAN Suprihati, Suprihati; Suhestiningsih, Suhestiningsih
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (498.007 KB) | DOI: 10.36694/jimat.v4i2.81

Abstract

The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest
ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN Rahmawati, Ita Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (407.118 KB) | DOI: 10.36694/jimat.v4i2.62

Abstract

Analysis and Collection of Accounts Receivable AccountsReceivable Turnover on Corporate Liquidity at CV.JI Semarang, thisstudy aims to determine the level of turnover and the collection ofaccounts receivable against the debtor that occurred in 2011, 2012 and2013. Liquidity So the company can be found at any period ofdevelopment. This research used to collect financial statementsconsisting of the balance of the year 2011, 2012 and 2013. Analyticaltool used in this study is the accounts receivable turnover, collectingreceivables and liquidity. Data collection techniques used in the studywere interviews with company directors and administrative staff of oneof the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is lessefficient in running their business. It can be seen that the developmentand collection of accounts receivable turnover tends to decline during theyears 2011, 2012, and 2013. This is due to the company's ability tomanage its accounts receivable less well and always has decreased andthe increase from year to year.From the analysis above it can beconcluded that the company was not able to maintain stable liquidity(ability) in the company's financial management. So in the last year ofthe study, in 2013 the company threatened bankruptcy because of capitalrelated to doubtful accounts is too high.
PENGARUH FAKTOR YANG EFEKTIF TERHADAP AUDIT DELAY: Studi Empiris Pada Perusahaan yang Listing di BEI Periode 2008-2012 Fuad, Khoirul
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (532.576 KB) | DOI: 10.36694/jimat.v4i2.63

Abstract

This study aims to examine the factors that affect audit delay. The influencingfactors are the following, firm size, the percentage change of earnings per share, industry,extraordinary goods, audit opinion, debt ratio, KAP size, profit or loss operation andprofitability level. The sampling method used is purposive sampling with the followingcriteria such as The Company is listed on the Indonesia Stock Exchange (IDX) in 2008- 2012. The Company has issued annual financial statements for the period 2008-2012.The financial statements are presented in rupiah. The sample has a financialreporting period based on the calendar year ending 31 December. Issued auditedfinancial statements during 2008, 2009, 2010, 2011, 2012 respectively. There are 531companies listed on the BEI during 2008-2012. Based on the criteria of this studyobtained 240 companies used as research samples. The analysis technique used to analyzethe hypothesis of this research is logistic regression analysis. The results of this studyindicate that operating profit or loss has a positive effect on audit delay. The percentagechange in earnings per share and Auditor Opinion negatively impacted the audit delay.The size of the firm, the industry, the extraordinary goods, the size of KAP, the debt ratioand the level of profitability have no effect on audit delay.
ANTESEDEN DAN KONSEKUENE-LOYALTY Prasetya, Adhitya Yoga
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (381.812 KB) | DOI: 10.36694/jimat.v4i2.57

Abstract

This paper investigates the antecedents and consequences of customerloyalty in an online business-to-consumer (B2C) context. We identifyeight factors (the 8Cs— customization, contact interactivity, care,community, convenience, cultivation, choice, and character) thatpotentially impact e-loyalty. The paper also reveal that e-loyalty hasan impact on two customer-related outcomes: word-of- mouthpromotion and willingness to pay more.

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