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Adhitya Yoga Prasetya
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adhityaasmara@stietotalwin.ac.id
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+6282134490088
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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. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
PENGARUH INTERNET FINANCIAL REPORTING, TINGKATPENGUNGKAPAN DAN KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE TERHADAP HARGA SAHAM: Studi Empiris Pada Perusahaan Yang Listing di JII Periode 2008-2012 Setyarini, Dini; Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (649.585 KB) | DOI: 10.36694/jimat.v5i2.78

Abstract

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.
PROFESSIONAL JUDGMENT: FENOMENA DI BALIK PENERAPAN IFRS DALAM ASET TETAP PADA LAPORAN KEUANGAN: Studi Fenomenologi Pada Auditor KAP di Semarang dan Jakarta Arifah, Khilda Faoziyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (414.804 KB) | DOI: 10.36694/jimat.v5i2.83

Abstract

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.
FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS MAHASISWA Wardhati, Emi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (556.476 KB) | DOI: 10.36694/jimat.v5i2.79

Abstract

The purpose of this research is to analyze the influence of the quality ofteaching, and the quality of service in conjunction with satisfaction andloyalty student of the STIE Totalwin Semarang. Data were obtainedthrough a questionnaire and analyzed using Structural EquationModeling (SEM). The results showed that student loyalty can be builtfrom a variable learning through student satisfaction and student loyaltycan also be constructed from the quality of service through studentsatisfaction.
PERAN ORIENTASI KEWIRAUSAHAAN DALAM MENCIPTAKAN KINERJA BISNIS Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (453.26 KB) | DOI: 10.36694/jimat.v5i2.84

Abstract

Entrepeneurship orientation has been acknowledged in literature andpractice as a vital element of economic and organizational growth, successand competitiveness and can be considered as a unique competitiveadvantage.The purpose of the paper is to provide a comprehensive analysis of the conceptof entrepeneurship orientation. Concluding, the paper suggests directions forfuture research.
PENGARUH INTELLECTUAL CAPITAL TERHADAP MARKET PERFORMANCE DIUJI DENGAN MENGGUNAKAN METODE PLS: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2012 Mustofa, Fauzi; Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (567.224 KB) | DOI: 10.36694/jimat.v5i2.80

Abstract

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.
PENGARUH FAKTOR EKSTERNAL DAN FAKTOR INTERNAL TERHADAP IMPULSE BUYING STUDI KASUS DI ALFAMART CITARUM RAYA SEMARANG Kusumawardani, Ovi; Aqmala, Diana
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (578.83 KB) | DOI: 10.36694/jimat.v5i2.85

Abstract

Globalization is a process of economic activity and trade, where countriesaround the world into a single market forces increasingly integrated with theterritorial limits of the country without hindrance. Developments in this eraof globalization impact to human life. Based on these conditions, affect theappearance of many engaged in the retail trade of daily consumer goods invarious cities in Indonesia. This study aims to analyze the effect of Display,Positive Emotion and Store Atmosphere toImpulse Buying.This study used accidental sampling method on the visitor AlfamartCitarum Raya Semarang. Data obtained by distributing 100 questionnairesto the visitors Alfamart Citarum Raya Semarang. The independent variablein this study is the Display of Positive Emotion and Atmosphere Store whilethe dependent variableis the Impulse Buying. The statistical methods used inthis study is the Multiple Linear Regression AnalysisThe results oft his study indicate that the variable Display and PositiveEmotion there is a significant effect on Impulse Buiyng. As for theAtmosphere Store variables showed no significant effect on Impulse Buying.The results of this study also showed that the value of R Square of 21.6%while the remaining 78.4% is explained by other variables that are notproposed in this study.
ANTESEDEN DAN KONSEKUEN BERBAGI PENGETAHUAN DALAM PENINGKATAN KINERJA ORGANISASI Hartono, R. Djoko Setyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (515.12 KB) | DOI: 10.36694/jimat.v5i2.86

Abstract

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.
ANALISIS PENGARUH FAKTOR PSIKOLOGIS TERHADAP KEPERCAYAAN KONSUMEN E-COMMERCE Prasetya, Adhitya Yoga
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (614.979 KB) | DOI: 10.36694/jimat.v5i2.77

Abstract

Online trust is one of the main determinants of the success of e-retailers and much research has dealt with website features triggeringconsumer trust to them. Another stream of research focuses on thepsychological antecedents to online trust; i.e., what ‘‘happens’’ in theconsumer’s mind before or while a person decides to trust an e-retailer?So far, each effort has focused on only a few selected aspects of this trustformation process. Only few studies have attempted to identify majorpersonality based psychological antecedents of trust. This work identifiedthe relative importance of the personality based psychological antecedentsof trust in technology adoption and e-retailing. The model incorporatesthe personality traits (Extraversion, and Openness to experience), the mostwidely accepted framework for personality research in psychology, as wellas determinants of trust in our model.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (559.08 KB) | DOI: 10.36694/jimat.v5i2.82

Abstract

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices
FAKTOR DETERMINAN YANG MEMPENGARUHI MINAT BERWIRAUSAHA MAHASISWA DENGAN MENGGUNAKAN PENDEKATAN SEE Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (466.302 KB) | DOI: 10.36694/jimat.v5i2.87

Abstract

The purpose of this study was to analyze the magnitude of the influence ofperceived feasibility, perceived desirability, and propensity to acttoentrepreneurial intention. The data in this study were obtained from studentat STIE Totalwin Semarang. Results and the theoretical implications ofthis research is that this study supports previous research that says that theperceived feasibility, perceived desirability, and propensity to act affect toentrepreneurial intention.

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