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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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PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI: Studi Empirik pada SKPD Kabupaten Demak Andelina, Mis Widya; Hariyanto, Agus
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (534.304 KB) | DOI: 10.36694/jimat.v8i2.149

Abstract

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.
PROFESSIONAL JUDGMENT: FENOMENA DI BALIK PENERAPAN IFRS DALAM ASET TETAP PADA LAPORAN KEUANGAN: Studi Fenomenologi Pada Auditor KAP di Semarang dan Jakarta Arifah, Khilda Faoziyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (414.804 KB) | DOI: 10.36694/jimat.v5i2.83

Abstract

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Widaryanti, Widaryanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (448.639 KB) | DOI: 10.36694/jimat.v2i2.23

Abstract

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites
ANALISIS PENGARUH MUTASI DAN PROMOSI JABATAN PADA PENINGKATAN KARIR PEGAWAI Zailani, Abdullah
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (454.3 KB) | DOI: 10.36694/jimat.v6i1.88

Abstract

This study examines the Effect of Mutation and Promotion ofPosition on Employee Career Development. The research was conductedby using survey method conducted on automotive company. The result ofthe research shows that Mutation and Promotion of Position onEmployee Career Development have positive and significant influence.The existence of mutations and promotion in a company if managedproperly so that generate a positive impact, then employees will be moreresponsible for the work they live.
ANALISIS PENGARUH UKURAN DAN KINERJA KEUANGAN PERUSAHAANTERHADAP INFORMASI MASA DEPAN Rahmawati, Ita Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (609.38 KB) | DOI: 10.36694/jimat.v6i1.93

Abstract

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation
ANALISIS PENGARUH PENDEKATAN PERSONAL TENAGA PENJUAL, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUASAN PELANGGAN Hendriyanto, Asepta
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (312.555 KB) | DOI: 10.36694/jimat.v3i1.28

Abstract

In a high level of competitive environment, every business must maintain their customer. This study, therefore, intent to search several variables’ effect which is probably able to rise customer satisfaction.The study used several customer of PT WAHANA KREASINDO UTAMA as sample. Data analyze instrument used by the writer is SPSS 17. Data analyze result shows that the research model has well appropriateness and all hypothesis of the study are able to be evidenced. Summary said that personal approach of salesperson, product quality and price are positively effected to customer satisfaction. Based on the result of the study, managerial implication given to the company is suggestion or input to management of PT WAHANA KREASINDO UTAMA to give more concern at the price, as it is the most dominant factor effected to customer satisfaction.
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Kawuri, Sri; Sitawati, Riana; Sam’ani, Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (535.464 KB) | DOI: 10.36694/jimat.v9i1.159

Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN Nurrofi, Akhmad
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (541.97 KB) | DOI: 10.36694/jimat.v6i2.98

Abstract

This study aims to examine and analyze the influence of workdiscipline, supervision, and motivation to job satisfaction that impact onmorale. The data was collected through questionnaires distributed andimplemented to 79 employees working at PT.Carefast in Semarang. Thedata analysis in this study used SPSS version 17.The result of analysisshows that discipline, motivation, competency have positive effect onperformance variable.
PENGARUH DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA DEPARTEMEN PRODUKSI PT. LEO AGUNG RAYA SEMARANG. Nurrofi, Akhmad
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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 (565.356 KB) | DOI: 10.36694/jimat.v3i1.33

Abstract

Pengalaman, disiplin kerja dan motivasi kerja serta system komunikasi kerja, lingkungankerja, sistim informasai manajemen, sarana dan prasarana yang mendukung, yang kesemuanyaitu sangat menentukan dalam proses prestasi kerja yang tujuannya untuk meningkatkan kinerjakaryawan dalam menjalankan tugas yang dibebankan kepada masing-masing karyawan. Padapenelitian ini obyek yang diambil adalah Pada Departemen Produksi PT. Leo Agung RayaSemarang , sumber data meliputi data primer dan sekunder dengan variabel independentDisiplin kerja ( X1 ), Pengalaman kerja (X2) dengan variabel dependent Prestasi kerja.Populasi dalam penelitian ini adalah 247 responden. Sedangkan sampel yang diambil adalah30 % dari jumlah populasi yaitu 54 responden. Teknik analisa datanya adalah teknik regresilinier berganda. Uji t, Uji F. dan Determinasi.Hasil analisa dengan alat Bantu statistik program SPSS Ver. 17.0 diperoleh Hasil persamaanregresi linier berganda penelitian adalah Y = 2.332+0.486.X1+0.414.X2+μ Berdasarkan hasilpenelitian menunjukkan bahwa hasil variabel disiplin kerja terhadap pretasi kerja maka didapat, r hitung > r tabel atau 7,202 > 1,684. sehingga Ho ditolak dan Ha diterima jadikesimpulannya, ada pengaruh yang positif dan signifikan disiplin kerja terhadap prestasi kerja,Dengan demikian, r hitung > r tabel atau 5,278 > 1,684, Ho di tolak dan Ha di terima jadikesimpulannya, ada pengaruh yang positif dan signifikan pengalaman kerja terhadap prestasikerja. Sedangkan secara bersama-sama (simultan ) pengaruh disiplin kerja dan pengalamankerja ( F hitung = 104,245 > F tabel = 3,11). Pengaruh keduanya cukup kuat dengan nilaikorelasi R = 0,796, positif dan signifikan karena jika ada perbaikan pada disiplin kerja danpengalaman kerja otomatis akan hubungan dengan prestasi kerja (R2 = 0,796). Pengaruhdisiplin kerja dan pengalaman kerja sebesar 79,6 % sedangkan 20,4 % dipengarhui oleh faktoryang lain di luar model penelitian ini.Dari hasil analisa disimpulkan bahwa variabel disiplin kerja dan pengalaman kerjamempunyai pengaruh yang cukup kuat prestasi kerja karyawan pada Departemen ProduksiPT. Leo Agung Raya Semarang. Ternyata tingkat pengalamannya lebih rendah dibandingkandengan disiplin kerja karyawan. Dengan begitu diharapkan memberi pelatihan, kursus, ataupengarahan yang sifatnya membangun agar karyawan dapat bekerja secara profesionalismedalam menangani pekerjaan yang dibebankan kepada karyawan agar dapat meningkatkanprestasi kerja.
PENGARUH STRATEGI PEMILIHAN PELAYANAN TERHADAP KEPERCAYAAN DAN KEPUASAN PELANGGAN Jatmiko, Robby; Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan 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.

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