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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
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 393 Documents
PENGARUH LOYALITAS TERHADAP TENAGA PENJUAL, DAN LOYALITAS TERHADAP TOKO PADA PERILAKU WORD OF MOUTH Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): 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 (294.896 KB) | DOI: 10.36694/jimat.v3i1.36

Abstract

The purpose of this research was to examine empirically the correlation between loyalty tosalesperson and loyalty to the store. The subjects of this research were 98 customer of Distro,taken from population using purposive sampling technique. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has well appropriateness and all hypothesis ofthe study are able to be evidenced. Summary said that loyalty to salesperson, and loyalty to thestore are positively effected to word of mouth behavior.Based on the result of the study, managerial implication given to the company is suggestion orinput to management to give more concern at the loyalty to the store, as it is the most dominantfactor effected to word of mouth.
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 PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL Rahmadhani, Sari; Rahmawati, Ita Nur
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 (706.909 KB) | DOI: 10.36694/jimat.v6i2.107

Abstract

This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after the fulladoption period. While there is no disclosure of intellectual capital of largecorporations and small companies before and after the full adoption period ofIFRS. The disclosure of intellectual capital in high leverage companies andlow leverage companies in both absolute and statistically is not different.
ANALISIS EFISIENSIPASAR MODAL INDONESIA Mar’ati, Fudji Sri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 2 (2012): 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 (258.953 KB) | DOI: 10.36694/jimat.v3i2.41

Abstract

Pasar yang efisien adalah pasar dimana semua harga sekuritas yang diperdagangkantelah mencerminkan semua informasi yang tersedia. Informasi tersebut dapat berupa laporanlaba perusahaan, pembagian deviden, stock split, laporan dari para analis pasar modal.Konsep pasar modal yang efisien tersebut menyiratkan adanya suatu proses penyesuaianharga sekuritas menuju ke harga keseimbangan yang baru sebagai respon atas informasi baruyang sempurna. Pasar yang dikatakan efisien jika waktu menyesuaikan harga keseimbanganyang baru dilakukan dengan sangat cepat. Seberapa cepat waktu untuk dapat menyerapsemua informasi tergantung dari jenis informasinya, jenis informasi ini misalnya adalahpengumuman laba oleh perusahaan emiten.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.181 KB) | DOI: 10.36694/jimat.v7i1.111

Abstract

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
UPAYA PERENCANAAN KAWASAN INDUSTRI TERPADU DI KABUPATEN BREBES SEBAGAI IMPLIKASI PELAKSANAAN OTONOMI DAERAH Suemy, Suemy
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 2 (2012): 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 (794.92 KB) | DOI: 10.36694/jimat.v3i2.46

Abstract

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.586 KB) | DOI: 10.36694/jimat.v7i1.116

Abstract

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.
PERAN INTRAPRENEURSHIP DALAM MENCIPTAKAN KEUNGGULAN BERSAING PERUSAHAAN Mulyanto, Kukuh
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.35 KB) | DOI: 10.36694/jimat.v4i1.51

Abstract

Intrapreneurship has been acknowledged in literature and practice as a vital element of economic and organizational growth, success and competitiveness and can be considered as a unique competitive advantage. The purpose of the paper is to provide a comprehensive analysis of the concept of intrapreneurship. Concluding, the paper suggests directions for future research.
PENGARUH TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI Minar Savitri, Dhian Andanarini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.644 KB)

Abstract

This study analyzed the influence of bank capital adequacy level toprofitability by using credit risk as moderating variable. The data used inthis study is conventional banking listed on the IDX period 2011-2014.The results of this study indicate that the capital adequacy does notaffect the profitability, credit risk negatively affect profitability and creditrisk can not moderate the influence of capital adequacy rate on bankprofitability in Indonesia
DETERMINAN PERILAKU ETIS ENTREPRENEUR DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Sugiharti, Sugiharti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.205 KB) | DOI: 10.36694/jimat.v4i1.56

Abstract

This paper reviews and extends the literature on entrepreneurs' ethical behavior. Building on previous ethical decision making models, we arguethat the nature of both the entrepreneur and the entrepreneurship context warrant additional theorizing within the ethics literature. We proposethat entrepreneurs face unique internal and external drivers of ethical behavior. Likewise, in the course of engaging in entrepreneurial activities,the entrepreneurs' higher accountability and concern for reputation may read to relatively higher ethical conduct, while the increased uncertaintymay countervail these pressures. We discuss the implications of these tensions and future directions for research.

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