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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 393 Documents

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PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA: Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011 Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 1 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aimed to examine the effect of disclosure of intangible assetsin the banking company. Disclosure of intangible assets is an importantconcern for modern accounting disclosures aimed determine the ability of anintangible asset in improving profitability, productivity and marketvaluation. New types of intangibles such as employee competence,relationships with customers, simulation models, administration andcomputer systems are not recognized in the financial reporting model andconventional management. Testing of intangible assets is done by using thecomponents of capital, namely Physical Intellectual Capital, Human Capital,Structural Capital.This research was conducted by a quantitative method using secondarydata. The population of this study was obtained from the banks listed on theIndonesia Stock Exchange in the period 2008 - 2011. The study sample was12 Banks are selected using purposive sampling method. Analysis techniquesused is by using multiple linear regression model using SPSS. The resultsshowed results provide empirical evidence that the Physical capital does notaffect the profitability, productivity, and penilaiaan banking market inIndonesia. While human capital affect the profitability and marketpenilaiaan, but has no effect on the pebankan produkivitas. Structural capitaldoes not affect the profitability and market penilaiaan, but the effect on theproductivity of banking in Indonesia.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUH LOYALITAS PELANGGAN DAN DAMPAKNYA TERHADAP KEUNGGULAN BERSAING Jatmiko, Robby
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

In this research, the research model is proposed to analyze thecompetitive advantage through customer loyalty of BRITAMA BRI Branchof Kendal customers by testing the hypothesized factors influencing: brandreputation, customer satisfaction, and service quality. This study used asample of 105 customers BRITAMA BRI Kendal Branch. The data analysistool used is Structural Equation Modeling (SEM) in AMOS 4.01 program.The result of data analysis shows that the research model has good of fit andall research hypothesis can be proved. The conclusion taken is the brandreputation has a positive effect on customer loyalty, customer satisfaction has apositive effect on customer loyalty, service quality positively affects customerloyalty, service quality positively affects customer satisfaction, customer loyaltyhas a positive effect on competitive advantage and service quality positivelycompetitive advantage. Based on the results of the research can be taken thetheoretical implications that this study provides additional justification forsome antecedents that affect customer loyalty positively, namely brandreputation, customer satisfaction, and service quality. The influence of servicequality on customer satisfaction and the direct influence of service quality oncompetitive advantage. The managerial implications that can be given aresuggestions for BRITAMA BRI Management of Kendal Branch to pay moreattention to the customer satisfaction factor, as this is the most dominantfactor affecting customer loyalty. The limitation of this research is to test onlyone product from BRI only. Future research needs to develop research byadding product quality variables (Selnes, 1993) and testing the overall BRIproduct.

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

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.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANDENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesnâ€™t moderating influence ROE, CR,DER, TATO by value of the firm.

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

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 FAKTOR â€“ FAKTOR YANG MEMPENGARUHI KEPUASAN PASIEN DAN PENGARUHNYA TERHADAP MINAT MEREFERENSIKAN PELAYANAN RAWAT JALAN PADA RS. PKU MUHAMADIYAH GUBUG KABUPATEN GROBOGAN Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 1 No. 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Hospital is one of type effort for service that is now stays in very tightening emulation climate. Struggle to create recuring business with customeroccupies central point in the effort hospital to exeed at long-range emulation. Service quality and cutomer value becomes thing which necessary for hospital. This research analysis factors influence customer satisfaction to create hospital service reference enthusiasm in Hospital PKU Muhamadiyah Gubug Kabupaten Grobogan.Research problem is existence of gap or debate at antecedent research would consequence and from customer satisfaction. Other problems is thehappening of downdraft of number of outpatients continually at last four months and existence of improvement of number sighs from patient. Respondent in this research 120 patients with sampling method applies acidental sampling. This research applies analysis Structural Equation Modeling (SEM) what implemented through program AMOS as a means of assists its the analysis.Result of research proves that service quality, cutomer value and excellence of product has positive influence and signifikan to customersatisfaction. Hereinafter, customer satisfaction of influence positive and signifikan to hospital service reference enthusiasm. Excelsior service quality and cutomer value has customer satisfaction of excelsior and causes home service reference enthusiasm which excelsior.

ANALISIS PENGARUH WORKING CAPITAL TURNOVER TERHADAP LIKUIDITAS DAN PROFITABILITAS Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aimed to assess the influence of WCT towardprofitability and liquidity of manufacturing companies in IndonesiaStock Exchange.The population of this research is everymanufacturing company enlisted in the BEI at the year 2009-2012.The samples were obtained by using the purposive sampling methoduntil only 15 companies were qualified as samples. This research usedregression analysis method to find out the effect of independentvariables, which are wct to the profitability and liquidity of thecompany.The result of this research shows that the WCT (workingcapital turnover) has insignificant effect to the profitability andliquidity of manufacturing companies enlisted in the BEI at year 2005-2012

RELASI KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): Studi Kasus di Poltekkes Surabaya Anshori, M. Isa
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 1 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Organizational Citizenship Behavior (OCB) is improving organizational efficiency and effectiveness by contributing toward resource transformation, innovation and adaptation ability (Williams and Anderson, 1991). The number of employees in Poltekkes Surabaya who are divided into various divisions becomes a problem for human resources management. Therefore, Poltekkes Surabaya directorâ€™s managerial ability is greatly determined to organize human resources in order to create an effective and productive organization. In order to find out the relationship between job satisfaction and organizational commitment with organizational citizenship behavior in Health Polytechnic of Surabaya. The research used cross sectional design with subject of Health Polytechnic of Surabaya employees. In order to examine Organizational Citizenship Behavior, the research instrument being used was The Origin Organizational Citizenship Behaviors Questionnaire by Morrison (1994) which already used by Muchiri (2002). Job satisfaction was measured by using Minnesota satisfaction questioner. Organizationâ€™s commitment is measured by using questioner which is presented by Allen and Meyer (1990); Panggabean (2004). The research showed that there was a relationship between job satisfaction with OCB with r=0,407; R2 = 0,165 and p Value = 0,000. There was a relationship between organizationâ€™s commitment with significant OCB with r =0,2888; R2 = 0,83 and p Value = 0,001. Therefore, there was a significant relationship between job satisfaction and organizational commitment with organizational citizenship behavior with r=0,441; R2 = 0,194 and p Value = 0,000. In summary, there was a positive and significant relationship between job satisfaction with organizationalcitizenship behavior. There was a positive and significant relationship between organizationâ€™s commitment with organizational citizenship behavior. There was a positive and significant relationship between job satisfaction and organizational commitment with organizationalcitizenship behavior. The research used cross sectional design with subject of Health Polytechnic of Surabaya employees. In order to examine Organizational Citizenship Behavior, the research instrument being used was The Origin Organizational Citizenship Behaviors Questionnaire by Morrison (1994) which already used by Muchiri (2002). Job satisfaction was measured by using Minnesota satisfaction questioner. Organizationâ€™s commitment is measured by using questioner which is presented by Allen and Meyer (1990); Panggabean (2004). The research showed that there was a relationship between job satisfaction with OC Bwith r=0,407; R2 = 0,165 and p Value = 0,000. There was a relationship between organizationâ€™s commitment with significant OCB with r =0,2888; R2 = 0,83 and p Value = 0,001. Therefore, there was a significant relationship between job satisfaction and organizational commitment with organizational citizenship behavior with r=0,441; R2 = 0,194 and p Value = 0,000. In summary, there was a positive and significant relationship between job satisfaction with organizational citizenship behavior. There was a positive and significant relationship between organizationâ€™s commitment with organizational citizenship behavior. There was a positive and significantrelationship between job satisfaction and organizational commitment with organizational citizenship behavior.

PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.

DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 regarding measurement of the disclosure. These applicationshave benefits in addition to the problems in the implementation.

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Contact Name
Adhitya Yoga Prasetya

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adhityaasmara@stietotalwin.ac.id

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+6282134490088

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adhityaasmara@stietotalwin.ac.id

Editorial Address
Jl. Gedong Songo Raya No 12 Manyaran, Semarang Barat Kota Semarang - 50147 Telp/Fax 024 76435132

Location
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Jawa tengah

INDONESIA

Abstract

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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