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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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PENGARUH INDEPENDENSI AUDITOR KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Kurniasari, Dian
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 (561.269 KB) | DOI: 10.36694/jimat.v7i2.122

Abstract

This study examines the direct influence of auditor independence,organizational commitment, and leadership style on auditor performance.Quality KAP performance is highly determined by the performance of theauditor, ideally in carrying out its profession, the auditor must also adhere tothe rules of professional ethics. Success and performance of a person in a fieldof work much determined by the level of competence, professionalism as wellas commitment to the field dilekinya. Sampling is determined by usingRandom Sampling method, so that using 33 respondents data Auditoryangworking in some KAP, The results show that the independence of auditors,Organizational commitment and leadership style have a positive andsignificant impact on auditor performance
PENGARUH KAPASITAS OPERASI, PERTUMBUHAN PENJUALAN, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN PUBLIK TERHADAP FINANCIAL DISTRESS Rahmawati, Teti
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 (506.296 KB) | DOI: 10.36694/jimat.v7i2.127

Abstract

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.
PENGARUH FAKTOR YANG EFEKTIF TERHADAP AUDIT DELAY: Studi Empiris Pada Perusahaan yang Listing di BEI Periode 2008-2012 Fuad, Khoirul
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 (532.576 KB) | DOI: 10.36694/jimat.v4i2.63

Abstract

This study aims to examine the factors that affect audit delay. The influencingfactors are the following, firm size, the percentage change of earnings per share, industry,extraordinary goods, audit opinion, debt ratio, KAP size, profit or loss operation andprofitability level. The sampling method used is purposive sampling with the followingcriteria such as The Company is listed on the Indonesia Stock Exchange (IDX) in 2008- 2012. The Company has issued annual financial statements for the period 2008-2012.The financial statements are presented in rupiah. The sample has a financialreporting period based on the calendar year ending 31 December. Issued auditedfinancial statements during 2008, 2009, 2010, 2011, 2012 respectively. There are 531companies listed on the BEI during 2008-2012. Based on the criteria of this studyobtained 240 companies used as research samples. The analysis technique used to analyzethe hypothesis of this research is logistic regression analysis. The results of this studyindicate that operating profit or loss has a positive effect on audit delay. The percentagechange in earnings per share and Auditor Opinion negatively impacted the audit delay.The size of the firm, the industry, the extraordinary goods, the size of KAP, the debt ratioand the level of profitability have no effect on audit delay.
PENGARUH KEPERCAYAAN DAN PERSEPSI RESIKO TERHADAP KEPUTUSAN PEMBELIAN ONLINE OLEH MAHASISWA: STUDI KASUS PADA MAHASISWA STIE AKA SEMARANG Riyono, Riyono; Astono, Ari Dwi; M, Rosiana Novitasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.918 KB) | DOI: 10.36694/jimat.v10i1.185

Abstract

The purpose of this study was to determine how much influence the trust and risk perceptions of online purchasing decisions, the population in this study were all STIE AKA Semarang students who were still active in the 2017/2018 Academic Year on Campus I. The study was conducted by sampling, purposive technique sampling, obtained a sample of 100 people. The analysis technique used is multiple linear regression. The results of the study can be concluded that: 1) Trust has a positive effect on online purchasing decisions, 2). Perception of risk has a negative effect on online purchasing decisions.
BALANCED SCORECARD: FOKUS PADA PERSPEKTIF PELANGGAN: Studi Empiris di Ponpes Machmuddah, Zaky; Utomo, St. Dwiarso; Setiawanta, Yulita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.118 KB) | DOI: 10.36694/jimat.v10i1.181

Abstract

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools
PENGARUH KOMPETENSI APARATUR PENGELOLA DANA DESA, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Atiningsih, Suci
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.907 KB) | DOI: 10.36694/jimat.v10i1.182

Abstract

This study aims to determine the of village fund manager apparatus competencies, community participation, and the internal control system on village Fund Management accountability. Empirical studies on village Government Apparatus in Sub-District Banyudono Boyolali regency. The population in this study is the village Government Apparatus of the District of Banyudono, Boyolali Regency. The sampling technique uses random sampling. The method of data analysis using multiple linear regression analysis. The result of this study are the competencies of village fund management apparatus, community participation, and internal control systems have a positive and significant effect on accountability of village fund management.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. ADARO ENERGY TBK. PERIODE 2011 - 2017 Niyati, Wahidah; Lubis, Iman
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.551 KB) | DOI: 10.36694/jimat.v10i1.183

Abstract

The purpose of this study is to measure the financial performance of PT. Adaro Energy, Tbk by using the EVA method, in order achieve magnitude of the creation economic value added and to see level of return desired by investors. Research method used in this study is a qualitative method and is descriptive with a quantitative approach where there are no samples or populations, because researchers are looking for problems that exist in PT. Adaro Energy, Tbk for the period of 2011 - 2017 using the method of Economic Value added (EVA) where in searching for WACC uses the CAPM approach. The results of the study are as follows: value of EVA experienced fluctuations, in 2011 showed a positive that is equal to 577,480 in 2012 showed a negative (470,427) in 2013 experienced a positive amount of 840,781 in 2014 had a negative of (1,426,963) in 2015 increased 1,983 .884 and in 2016 decreased (900,080) and in 2017 amounted to (1,348,304), this shows presumption that EVA in 2011, 2013 and 2015 occurred a value-added process for companies that could mean that there was more economic value, after company is able to pay all obligations funders or creditors according to their expectations, but in 2012,2014 and 2017 EVA shows that there is no value added process which means that company is unable to pay obligations to funders or creditors as expected value is not achieved.
PENGARUH BAURAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA KULIAH DI SEKOLAH TINGGI TEKNOLOGI KEDIRGANTARAAN (STTKD) YOGYAKARTA Sutrisno, Erwan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.959 KB) | DOI: 10.36694/jimat.v10i1.184

Abstract

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.
REVOLUSI INDUSTRI 4.0: DESAIN PERKEMBANGAN TRANSAKSI DAN SISTEM AKUNTANSI KEUANGAN Prajanto, Agung; Pratiwi, Ririh Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.238 KB) | DOI: 10.36694/jimat.v10i1.187

Abstract

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.
STRATEGI PERUSAHAAN DALAM PENANGANAN BERKURANGNYA FOKUS PEGAWAI DI KECAMATAN GUNUNGPATI Minarsih, Maria Magdalena
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.256 KB) | DOI: 10.36694/jimat.v10i2.197

Abstract

Human resources is one of the determinants of the success of the company because the role of human resources as a valuable asset is to plan, implement and control various operational activities of the company. The problem that arises when one manages human resources is one that can cause a decrease in focus which results in a decrease in employee performance, therefore the company needs to have several strategies to solve the problem. This study aims to find out strategies that can be applied by SMEs in Gunungpati in the face of reduced employee focus. Strategies that can be applied include factors such as job satisfaction, work environment, work compensation and stres. The object of this research is UKM in Gunungpati. Data collection was conducted through questionnaires by SME employee respondents in the Gunungpati region. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) Job satisfaction, work environment, compensation, and work stres partially have a positive and significant effect on employee focus. (2) Job satisfaction, work environment, compensation, and work stres simultaneously have a positive and significant effect on employee focus.

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