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Adhitya Yoga Prasetya
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adhityaasmara@stietotalwin.ac.id
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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,
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
Articles 10 Documents
Search results for , issue "Vol. 9 No. 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)" : 10 Documents clear
PENGARUH STRATEGI PEMILIHAN PELAYANAN TERHADAP KEPERCAYAAN DAN KEPUASAN PELANGGAN Jatmiko, Robby; Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (281.127 KB) | DOI: 10.36694/jimat.v9i2.164

Abstract

Despite having been widely studied in traditional services, the effectof service recovery (SFR) on customer loyalty has received only limitedattention. This paper sets out to empirically test the following set ofhypotheses in an flight service. The paper is based on The paper is basedon online survey of actual customers of a flight service. This articleargues that perceptions of justice (distributive, procedural, andinteractional justice) in service recovery influence customer trust &satisfaction towards the service firm, which in turn affects customerloyalty. Customers’ trust and satisfaction in service providers wereproposed to mediate the relationship between perceived justice to servicerecovery efforts and subsequent loyalty intention.
ANALISIS PENGARUH KUALITAS MANAJEMEN PENANGANAN KELUHAN PELANGGAN DAN E-SERVICE QUALITY TERHADAP LOYALITAS DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING: Studi pada Pengguna E-commerce C2C Bukalapak Prasetya, Adhitya Yoga; Wardati, Emi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (332.18 KB) | DOI: 10.36694/jimat.v9i2.171

Abstract

This paper develops a research model to examine the relationshipamong e-service quality, quality customer problem management, customersatisfaction and customer loyalty. Data from a survey of Bukalapakcustomers were used to test the research model. Confirmatory factoranalysis was conducted to examine the reliability and validity of themeasurement model, and the structural equation modelling technique wasused to test the research model. The analytical results showed that thedimensions of e-service quality, quality customer problem management,affect overall customer satisfaction and customer loyalty. Moreover, thelatter in turn are significantly related to customer customer loyalty.
ANALISIS TEKNIKAL HARGA SAHAM DENGAN METODE ARIMA Yani, Achmad
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (1310.771 KB) | DOI: 10.36694/jimat.v9i2.160

Abstract

Security analysis consist of two types of analysis, that is tecnical analysis and fundamental analysis, Technical analysis to test wheater historical data will predict stock prices as a consideration to buy or sell an investment’s instrument. Meanwhile fundamental analysis is to determine the important factors of basic’s finance and company’s economic factors like company’s stock valuation. In fact, investors tend to emphasize the security consideration on technical analysis and give more weight on it, Unfortunately researchs have been conducted in Indonesia are mostly focus on fundamental variabels.Therefore it is to conduct the research on technical analysis in security prices to predict IHSG on stock market proxied in BEI.ARIMA model was involved to predict the data in the study. ARIMA is a model to produce forecasting from historic data. The data in this research were collelected from daily IHSG during 2 Januari2013-30 Desember 2013. The indicated that is data not stationary, There after, in order ARIMA can be applied then the data was formed in the first diferencing. Based on the correlogram plot, it was found that two autocorrelation (lag 1, lag 32) were significant. Lastly, the model is soundly predict mean precentage error 0,06%, it shows the forecasting un bias becauce limited of zero
PENGARUH PROPORSI KOMISARIS INDEPENDEN DAN KEBERADAAN KOMITE AUDIT TERHADAP TAX AVOIDANCE: STUDI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Pradasari, Puput; Ermawati, Nanik
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (537.035 KB) | DOI: 10.36694/jimat.v9i2.165

Abstract

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance
UPAYA PENGEMBANGAN INVESTASI IKM BORDIR DALAM MENINGKATKAN PAD KABUPATEN DEMAK Caroline, Caroline; Pamudji, Teguh; Syakur, Abdul
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (870.747 KB) | DOI: 10.36694/jimat.v9i2.161

Abstract

In exercising regional autonomy as mandated by Law No 32 Year 2004 on Regional Government and Law No 33 of 2004 on revenue sharing and central and local government Act No 28 of 2009 on local taxes and levies Third Law implies that a region vying to dig and search for sources of local revenue. Embroidery Demak needed short-term investment plans, medium and long consequences of regional autonomy is not easy, considering an area diuntut must find alternative sources of financing region One source of financing in Demak is the presence of developing SMEs Embroidery located in several districts in Demak, however, there are three centers of IKM is District Bonang, Wedung, and Wonosalam IKM development Short-term investment plans annual 5 USD 5.715 billion; 10-year medium-term IDR 38.432 billion; Long-Term IDR 15 years Rp 258.461 billion and 20 years 1,738,204,000,000. There are 5 dimensions HPI Embroidery Demak need to be developed, namely: Finance, Accounting, Review HR, Production and Marketing Process. By positioning strategy: Rapid Growth for Financial Dimension; Stable Growth for Dimension Bookkeeping; Selective Maintenance for Human Dimension; Turn around for Dimensional Marketing; Concentric Diversification of Production Process dimension.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: Studi Empiris Perusahaan Manufaktur di BEI Tahun 2012-2016 Fatiyah, Nur; Sulistiyo, Heru; Sam’an, Sam’an
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (872.095 KB) | DOI: 10.36694/jimat.v9i2.166

Abstract

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.
KETERKAITAN RELIGIUSITAS, GENDER, LoM DAN PERSEPSI ETIKA PENGGELAPAN PAJAK Sofha, Dewi; Utomo, St. Dwiarso
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (785.831 KB) | DOI: 10.36694/jimat.v9i2.162

Abstract

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2012 -2016 Atiningsih, Suci; Suparwati, Yohana Kus
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (725.647 KB) | DOI: 10.36694/jimat.v9i2.167

Abstract

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.
PENGARUH KERAGAMAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN LA CHERIE Dewi, Liliana; Sindarko, Wihan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (426.29 KB) | DOI: 10.36694/jimat.v9i2.163

Abstract

The purpose of this study is to investigate the effects of the diversity and quality of products on La Cherie's consumer purchasing decisions. This study was conducted in Surabaya. Respondents of the study were 55 La Cherie's customers who purchased the products more than twice. They were Indonesian customers. This study used a quantitative approach using multiple linear regression analysis as a data analysis technique. The independent variables were the product diversity and product quality; meanwhile the dependent variable was consumer purchasing decisions. This study found the diversity and quality of products significantly influenced customers’ purchasing decisions. The companies had to pay a lot of attentions to the diversity of its productssuch as adding a variety of flavors and improving product qualities in terms of the taste and appearance.
ANALISA PENGARUH STRUKTUR ASET DAN NON PERFORMING FINANCING TERHADAP TINGKAT PROFITABILITAS DENGAN STRUKTUR PEMBIAYAAN SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS PADA KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARIAH DI KABUPATEN JEPARA Muslimin, Muslimin; Winarti HS, Endah; Harjanto, Sri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (1660.86 KB) | DOI: 10.36694/jimat.v9i2.168

Abstract

Savings and Loans Cooperatives Syari'ah Financing in Jepara Regency is a cooperative that must be able to stand alone in carrying out its business activities to earn profits. This research is about level of profitability in syari'ah financing savings and loan cooperative in the Cooperative Office, Small and Medium Enterprises, Labor and Transmigration in Jepara Regency. The aim is to analyze effect of asset structure and Non Performing Financing (NPF) on level of profitability with financing structure as an intervening variable. The sample was selected through 34 purposive sampling cooperatives. Data was obtained by analyzing financial statements of the annual member meetings of each cooperative that reported reports in the Cooperative Office, Small and Medium Enterprises, Labor, and Transmigration in Jepara District from 2013 to 2017. Analysis of data using multiple linear regression using SEM-PLS 4.0 program. The results show that asset structure has a significant negative effect on financing structure. NPF has a significant negative effect on financing structure. The asset structure does not effect profitability. NPF has a significant negative effect on profitability. Financing Structure has a significant positive effect on profitability. Financing to Deposit Ratio mediates effect of asset structure on profitability. The Financing Structure mediates effect of NPF on profitability.

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