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Adhitya Yoga Prasetya
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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 393 Documents
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SEBUAH AGENDA PENELITIAN : MENENTUKAN FAKTOR-FAKTOR YANG MENYEBABKAN PERILAKU KONSUMEN MEMILIH DAN MEMPERGUNAKAN SKUTER MATIK Setiawan, Andi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.781 KB) | DOI: 10.36694/jimat.v2i1.16

Abstract

This article is a future research agenda for researchers in marketing. This article was formulated on the basis of notes and important facts found in the field. Facts where sales and market share to more extensive automatic scooter. Along with increased sales and increased market share, this article tries to explore further the factors that cause the behavior of consumers choose automatic scooter. It is interesting where the Indonesian market, including market times are difficult to change, efficient and economical image into realms consideration in every decision and became a behavior so far
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI Nugroho, Prihasantyo Siswo; Sumiyanti, Tri
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.364 KB) | DOI: 10.36694/jimat.v8i2.147

Abstract

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.
ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA LEMBAGA KEUANGAN Suprihati, Suprihati; Suhestiningsih, Suhestiningsih
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.007 KB) | DOI: 10.36694/jimat.v4i2.81

Abstract

The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest
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.
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 WEEKEND EFFECT TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Lugiatno, Lugiatno
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 2 (2011): 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 (384.596 KB) | DOI: 10.36694/jimat.v2i2.26

Abstract

This research investigated the Weekend Effect Phenomenon on stock price which inclined on Friday and declined on Monday. Thus, we analyzed differences of stock return at that day in Indonesian Stock Exchange.The population was Stock registered in Indonesia Stock Exchange, and the sample was IHSG and LQ45 Index in Jan 2009 to Des 2010. Dependent Variable was Stock Return and Independent Variable was Weekend Effect which traded on Friday and Monday. Data used in this study was secondary data from ISX, that is IHSG and LQ45 Index.This research shown that there is no differences between stock return on Friday andMonday in IHSG and LQ45 index. This indicated by value of IHSG was 0.065 > 0.05 and LQ45 index was 0.56 > 0.05.
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.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Indarwati, Penta
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 1 (2015): 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 (491.738 KB) | DOI: 10.36694/jimat.v6i1.96

Abstract

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.
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 TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI: Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011 Novianti, Frida Putri; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 2 (2015): 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 (454.177 KB) | DOI: 10.36694/jimat.v6i2.101

Abstract

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

Page 11 of 40 | Total Record : 393

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