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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 10 Documents
 1 
Search results for , issue "Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Kawuri, Sri; Sitawati, Riana; Sam’ani, Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (535.464 KB) | DOI: 10.36694/jimat.v9i1.159

Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
SALURAN DISTRIBUSI DAN MARJIN PEMASARAN KUBIS TOMAT WORTEL: STUDI KASUS DI AREA BOYOLALI JAWA TENGAH Praswati, Aflit Nuryulia; Prijanto, Tulus; Aji, Bayu Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (793.649 KB) | DOI: 10.36694/jimat.v9i1.150

Abstract

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.
PENGARUH EFEKTIFITAS DEWAN KOMESARIS DAN KOMITE AUDIT TERHADAP TAX AGGRESSIVENESS Praptitorini S, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (544.645 KB) | DOI: 10.36694/jimat.v9i1.155

Abstract

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.
ANALISIS DAMPAK RASIO KEUANGAN YANG MEMPENGARUHI KEBIJAKAN DEVIDEN Husen, Zulkifli C.; Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (657.656 KB) | DOI: 10.36694/jimat.v9i1.151

Abstract

The aim of this research is to obtain a partial and empirical evidencefrom a simultaneous monetary policies which affect the share dividends oncompany non financial institutions are listed at the Indonesian stockexchange (BEI).The samples of this research arenon financial company in2009-2012, with purposive sampling method.Hypotheses test to partial results showed that price to book value of noeffect and not significant to the dividend payout ratio, return on investmentis no effect and no significant impact on the divident payout ratio, net profitmargin is not effect and not significant to the dividend payout ratio, currentratio is not effect and not significant to,dividend payout ratio debt to equityratio is not affec insignificant to the dividend payout ratio, total assets andturnover of not effect and not significant to the dividend payout ratio,earning pershare is not effect and not significant to the dividend payoutratio.
PERANCANGAN BALANCE SCORECARD SEBAGAI INSTRUMEN PENGUKURAN KINERJA PADA CV. JADI JAYA MAKMUR SEMARANG Nugroho, Prihasantyo Siswo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (656.911 KB) | DOI: 10.36694/jimat.v9i1.156

Abstract

Balanced Scorecard is a company performance measurement tool thatmeasures the performance of the company as a whole, both financially andnon-financial by using four perspectives, financial perspective, customerperspective, internal business perspective, and growth and learningperspective. Balance Scorecard assessment will be done at CV JADI JAYAMAKMUR Semarang.The first action plan that must be done by CV. So Jaya Makmur is toimprove service to consumers and provide the best service to maintaincustomer loyalty. With the highest gap value of -80% and relatively lowperformance, then the company really need to improve the best service tocustomer to maintain loyalty, such as bonus in the form of purchase discount,after sales service or hold gathering for special customers. The highest gaplies in the level of customer complaints, the percentage of purchases, the levelof machine efficiency per day, the timeliness of delivery and satisfactionsurvey and employee motivation. Therefore, our action plan is to improve thequality control of the production of goods, perform better productionplanning and make the delivery schedule more efficient.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL DAN EKSTERNAL Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (567.799 KB) | DOI: 10.36694/jimat.v9i1.152

Abstract

This study examines ethical orientation, professional commitment, audit experience, job satisfaction and motivation on the quality of auditor work. The research data was obtained from internal and external auditorsin Semarang. Sampling was done by convenience sampling method, conducted in Hananta Budianto & Rekan KAP and two private companies namely Ernst & Young and Formula Land, and PT. Pertamina as BUMN. The auditor group examined included both internal and external auditors. The results show ethical orientation, professional commitment, audit experience, job satisfaction and motivation have a positive effect on thequality of auditor work. Auditor job satisfaction has the greatest influence on the quality of the Auditor's work. Auditor satisfaction can also increase if work can be completed on time, work-related compensation, and a supportive work environment. The results of this study can motivate interested parties to be able to give awards for certain achievements and opportunities for a better career as an auditor professionalism.
HUBUNGAN ORIENTASI PROFESIONAL DAN KOMITMEN PROFESI TERHADAP KONFLIK PERAN DENGAN VARIABEL MODERASI PARTISIPASI ANGGARAN DAN ORIENTASI TUJUAN SISTEM ORGANISASI: Studi Empiris Pada Auditor di Kantor Akuntan Publik Semarang Wijayanti, Erlisa Norma
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (693.398 KB) | DOI: 10.36694/jimat.v9i1.157

Abstract

The purpose of this research is to analyze the influence of professionalorientation and professional commitment to role conflict, with budgetparticipation and goal orientation of organizational system as moderation.This research uses primary data type is quantitative and data obtainedthrough questionnaire. The sample in this research is auditor in semarang asmuch as 88 auditor, covering 18 public accountant office in semarang,questionaire which return as many as 53 questionnaires. Data wereanalyzed using regression with the help of SPSS program (statisticalproduct ang service solutions) 19.The results of this study are professional orientation and professionalcommitment influencing role conflict, budget participation does not moderatethe influence of professional orientation to role conflict, and the orientation oforganization's system goals does not moderate the influence of professionalcommitment to role conflict.
MENINGKATKAN PERILAKU ENTREPENEURSHIP KARYAWAN MELALUI KEPERCAYAAN TERHADAP PIMPINAN DAN STRUKTUR ORGANISASI Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (421.978 KB) | DOI: 10.36694/jimat.v9i1.158

Abstract

Employe entrepreneurial behavior are considered to be animportant driver of innovation and strategic renewal withincompanies. This paper focuses on employee behaviour and how it canbe stimulated towards entrepreneurship. We propose and test a two-step model where formal and informal work context affectsemployees’ entrepreneurial behaviour, which then provides the basisfor bottom-up initiated entrepreneurial projects. Our empirical dataconsist of questionnaire responses of 176 employees in Star HotelSemarang. The results of structural equation model estimationsindicate that organisational structure affect employees’entrapreneurial behaviour, but also trust in the direct manager. Wealso find that innovativeness and personal initiative, but not risktaking, play a role for an effective translation of employees’ behaviourinto entrepreneurial projects.
ANALISIS FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA TERHADAP PELUANG BISNIS DAN MINAT MENJADI ENTREPRENEUR Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (542.169 KB) | DOI: 10.36694/jimat.v9i1.154

Abstract

his paper aims to identify the factorthat influence the perception ofbusiness opportunities, and the latter’s influence onentrepreneurial intention.The research method was sensus with quantitative analysis approach. Themodel is tested on Totalwin College of Business students.Data was collectedwith questionnaires. By applying a structural equationmodel, we observedthat the perception of self abilities (self-efficacy) positively andsignificantlyaffects both the perception of opportunities and entrepreneurial intention,andthat the perception of opportunities affects entrepreneurial intention.
STRATEGI INOVASI DALAM RANGKA MENJAGA KEBERLANJUTAN BISNIS DALAM MENGHADAPI ERA VOLATILITY, UNCERTAINTY, COMPELXITY, DAN AMBIGUITY (VUCA) Aribowo, Handy; Wirapraja, Alexander
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (609.711 KB) | DOI: 10.36694/jimat.v9i1.153

Abstract

Currently, all the nations of the world are facing competition inthe era of Volatility, Uncertainty, Complexity, and Ambiguity, whichrequired an innovation strategy in order to support businesssustainability. The methodology used in this research is the study ofliterature with the results of research, among others, Indonesia mustincrease the output of innovation, the implementation of innovation inorder to support business sustainability need to strengthen research anddevelopment and utilize technological progress as a means to innovateand innovate in the company, leaders are very influential is needed inencouraging the birth of various innovations, with the innovationmindset owned by the leader will be born a culture of innovation in thecompany.

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