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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 10 Documents

Search results for , issue "Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear

EFEK MODERASI DARI KOMISARIS INDEPENDEN PADA HUBUNGAN ANTARA KEPEMILIKAN MANAJERIAL DENGAN KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG Widodo, Agus
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN TOBINSâ€™Q: Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008 sampai 2012 Sulistiyanto, Hermawan; Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the companyâ€™s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and financing decision doesnâ€™t have influence to firm value.But firmprofitability, firm productivity, and firm liquidity has positive influence tofirm value.

ANALISIS PENGARUH DISIPLIN KERJA DAN KINERJA KARYAWAN Nurrofi, Akhmad
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Employee performance in a company is needed. This researchconcerning employee performance problem, Samples used by all population are36 respondents with Samleng Census technique data analysis used instrumenttest, multiple regression analysis and hypothesis test.The results of this studyPartial regression coefficient Motivation work (X1) on employee workdiscipline. After analyzed obtained value tcount X1 (3.602)> ttable (2.03), thenHo is rejected and Ha accepted the conclusion of variables Motivation of workhave a positive and significant impact on employee discipline.2. PartialRegression Coefficient of Leadership Style (X2) on Employee Work Discipline.After analyzed, tcount X2 (4,549)> ttable (2.03), hence Ha accepted and Horejected conclusion of Leadership Variable have positive and significantinfluence to employee work discipline.Partial regression coefficient Motivationwork (X1) on employee performance. After analyzed obtained value tcount X1(1.396)> ttable (2.03), then Ho is rejected and Ha accepted the conclusion ofwork motivation variable and has no effect and not significant on employeeperformance.4. Partial Regression Coefficient of Leadership Style (X2) onemployee performance. After analyzed obtained value tcount X2 (3.895)> ttable(2.03), then Ha accepted and Ho rejected conclusion Variable Style Leadershave a positive and significant impact on employee performance.Regressioncoefficient Discipline work (Y1) on Employee Performance. After analyzedobtained tcount Y1 (6,075)> ttable (2.03), hence Ha accepted and Ho rejectedconclusion Variable of work discipline have positive and significant effect toemployee performance.

DETERMINAN SIKAP MAHASISWA TERHADAP PENDIDIKAN KEWIRAUSAHAAN Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Entrepreneurship education was introduced into the schoolscurriculum with the aim of providing knowledge directed towardsdeveloping the students skills, and competences that will equip them to beinnovative, and to identify, create, and successfully manage business. Thisstudy is on the attitude of students towards entrepreneurial education inSTIE Totalwin Semarang. Questionnaire were the instrument used andsensus sampling technique was adopted. It was found out that, majorityof the respondents believes entrepreneurial education is a good policy andit has come to stay. Most student from the university are not keen andcommitted to entrepreneurship education because they seeentrepreneurship as menial and risky, and their ambition is to seek forsenior white-color job with certainty of income.

ANALISIS PENGARUH ORIENTASI INOVASI, DUKUNGAN PROMOSI DAN DUKUNGAN TENAGA PENJUALAN TERHADAP KINERJA PRODUK DI PASAR Hendriyanto, Asepta
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

ANALISIS ORIENTASI POLA BEKERJA CERDAS BERDASARKAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEAHLIAN TENAGA PENJUALAN DALAM AKTIVITAS PENJUALAN DAN DAMPAKNYA TERHADAP KINERJA TENAGA PENJUALAN Jatmiko, Robby
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the orientation analysis of intelligent working patternsbased on factors affecting salesperson expertise in sales activities and their impact on salesforce performance. Sampling technique is purposive (purposive sampling) method.Respondents from this study amounted to 105 respondents, where respondents were thesalespeople at Pharmaceutical Large Traders in Semarang. The data analysis tool usedis Structural Equation Modeling (SEM) in AMOS 4.01 program.The results of this research data analysis show the model and research resultscan be received well. And then the results of this study proves that the influence oflearning orientation on salesperson expertise in sales activities is a significant positip.The more effective the implementation of supervisor control orientation on salespeople, thebetter the salesperson's skill in sales activity. The influence of supervisory controlorientation on salesperson expertise in sales activity is a significant positively. And thehigher the skills of a salesperson in sales activity, the better the application of intelligentpatterns of work done by the sales force. And the skills of salespeople in sales activitieshave a significant positive effect on the orientation of intelligent working patterns.

PENGARUH RETURN ON INVESTMENT, DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED, INFLASI TERHADAP RETURN SAHAM PADA TAHUN 2008-2012 Harvioni, Ayu Nisaa; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

AKUNTANSI MANAJEMEN DALAM FILSAFAT ILMU Rosita, Rosita; Rachmawati K, Ida Ayu Kade
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The early presence of philosophy and science because of radical,systematic and universal thinking processes. Philosophy aims to gainknowledge of the truth. It is also related to the development of accountingscience.Philosophy has an object, function, usefulness and a scientificapproach. The scientific approach consists of ontology, epistemology andaxiology. In the development of management accounting science that is partof the science of accounting also has ontology, epistemology andaxiology.Ontology in management accounting science is a belief that it is partof the universe. The science of epistemology management accountingexamines and tries to discover the characteristics of management accountingscience. For axiology explain the usefulness of management accountingscience in human life.

PENGARUH PENYALURAN KREDIT TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI: Studi Empiris pada Perbankan Konvensional yang Tercatat di BEI periode 2011-2014 Minar Savitri, Dhian Andanarini; Diananingsih, Harum Indinah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability

PENGARUH PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI: Saat Konvergensi IFRS dan Penerapan Full Adopsi IFRS Rahmadhani, Sari; Nur, Arkanuddin
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research was to examine the impact ofInternational Financial Reporting Standards (IFRS) on the disclosure ofIntellectual Capital. This study also examines the different of IntelectualCapital disclosure by using the index of intellectual capital disclosurewhich presented in the financial statements of high-tech manufacturingfirms. With the period of time research is at the time of IFRS convergenceand at the time of full application of IFRS. Using 96 companies listed onthe Indonesia Stock Exchange in 2008 and 2012. The study wasconducted using multiple regression analysis techniques. The resultsshowed that the adoption of IFRS could improve the practice of corporateintellectual capital disclosure. The result of t-test sample,showedstatistically intellectual capital disclosure after full adoption ofIFRS is higher than intellectual capital disclosure before full adoption ofIFRS.

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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

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Abstract

Abstract

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Abstract

Abstract

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