cover
Article Per Year (5 Year)
All
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
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
 20   21   22   23   24 
ANALISIS PROSEDUR DAN PERLAKUAN AKUNTANSI PENJUALAN SUKUK RITEL DENGAN AKAD IJARAH ASSET TO BE LEASED PADA BANK SYARIAH MANDIRI Dwi Saputri, Retno; Nasution, Hafifah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): 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 (481.191 KB) | DOI: 10.36694/jimat.v12i1.274

Abstract

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.
MENUMBUHKAN WORK ENGAGEMENT DOSEN DI KOTA SALATIGA DENGAN MEMPERHATIKAN OCCUPATIONAL STRESS DAN DI MEDIASI PSYCHOLOGICAL WELL BEING SAAT PANDEMI COVID-19 Barkhowa, Mokhammad Khukaim; Widodo, Tri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 2 (2020): 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 (861.425 KB) | DOI: 10.36694/jimat.v11i2.298

Abstract

Work engagement is a recent issue in the management of human resources. Work engagement is defined as a positive and satisfying mental state related to work characterized by vigor, dedication, and absorption. The purpose of this study was to analyze the effect of job stress on job involvement through psychological health which is an intervening variable. Sampling in this study using the Slovin formula means 42 respondents. Sampling using incidental sampling combined with snowball sampling techniques. The data analysis used multiple linear regression models, simple linear regression and single test. The results of the hypothesis of work stress have a statistically significant and negative effect on job involvement, psychological well-being has a positive and significant effect on job involvement, job stress has a statistically negative and significant effect on psychological health, job stress has an effect on job involvement through psychological well-being as a variable. intervening.
PENERAPAN TEORI KEPUTUSAN DALAM MODEL PENGAMBILAN KEPUTUSAN TERKAIT MASALAH EKONOMI PERTAHANAN: Konsep Pohon Keputusan Susdarwono, Endro Tri; Setiawan, Ananda
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 2 (2020): 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 (415.779 KB) | DOI: 10.36694/jimat.v11i2.239

Abstract

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.
PENGARUH KNOWLEDGE MANAGEMENT PADA PERILAKU INVESTOR Pradana, Mochammad Nugraha Reza
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): 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 (364.849 KB) | DOI: 10.36694/jimat.v12i1.292

Abstract

This study aims to analyze the effect of knowledge management on investor behaviour. This type of research is quantitative research. The population of this study is 211 investors who are registered at the Investment Gallery Unirsal University. The sample in this study amounted to 55 investors with random sampling technique. The data analysis technique used is the Structural Equation Model (SEM) with SMARTPLS version 3.0. The results showed that Knowledge Management has a significant influence on Investor Behaviour.
LITERASI KEUANGAN, RELIGIUSITAS DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA Hesty Utami, Ratih; Arsika Ndriana, Rescy; Indriasari, Ika
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): 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 (463.701 KB) | DOI: 10.36694/jimat.v12i1.302

Abstract

This study aims to analyze the effect of financial knowledge, religiusity, financial attitudes, an financial literacy on student financial management. Respondent in this study were management students of the University PGRI Semarang with a total of 254 respondents. Data gathering process is conducted with a way of data retrieval online through the deployment of questioning. This study uses quantitative methods with data collection techniques through questionnaires. The method used in this study is multiple linear regression analysis. The result of this study indicate that there is a positive and significant influence between financial knowledge on financial management, there is a positive and significant influence between religiosity on financial management, there is a positive and significant influence between financial attitudes on financial management, and there is a positive and significant influence between financial literacy on financial management. Financial knowledge, religiosity, financial literacy effect on financial management simultaneously. Based on the result of the research that has been done, the R Square value is 0.696 or 69.6%. While the remaining 0.306 or 30.6% is influenced by other variables not examined in this study.
DAMPAK AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD PENGADAAN BARANG/JASA Wiharti, Retno Ratu; novita, Novita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 2 (2020): 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 (488.872 KB) | DOI: 10.36694/jimat.v11i2.234

Abstract

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.
ANALISIS CREATIVE ACCOUNTING SEBAGAI VARIABEL MODERASI DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Nahar, Aida; Auliyak, Ishar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.777 KB) | DOI: 10.36694/jimat.v12i2.314

Abstract

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.
PENGARUH PROMOSI ONLINE, PERSEPSI HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DI MASA PANDEMI COVID 19 Tirtana, Diovany; Turmudhi, Anis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.586 KB) | DOI: 10.36694/jimat.v12i2.345

Abstract

This study explores the perception of online promotion, price and product quality on purchasing decisions during the Covid 19 Pandemic. The sample in this study is the community in the city of Semarang. Explanatory research using a quantitative approach. Primary data were collected through questionnaires and analyzed using multiple linear with Likert Scale. These results indicate that during the pandemic, product quality has a very strong influence on purchasing decisions. Furthermore, the buyer's decision becomes better for consumers who are able to recognize products from online promotions. In addition, online promotions that present prices provide an opportunity for consumers to make price comparisons. So this research is able to prove that online promotion, price perception and product quality are important considerations for consumers to make online purchases during the current Pandemic.
PENGARUH SKALA USAHA UMUR PERUSAHAAN DAN KOMPLEKSITAS TUGAS PENGELOLA UMKM TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI: Studi Kasus pada Usaha Kecil dan Menengah Furnitur Kabupaten Jepara Salim, Noor; Kiswoyo, Kiswoyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 2 (2020): 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 (613.949 KB) | DOI: 10.36694/jimat.v11i2.336

Abstract

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN: Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 Natalia, Theressa Meita; Luhgiatno, Luhgiatno; Mohklas, Mohklas
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.35 KB) | DOI: 10.36694/jimat.v12i2.337

Abstract

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Page 22 of 40 | Total Record : 393

 20   21   22   23   24 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 16 No. 1 (2025): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 2 (2024): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 1 (2024): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 13 No 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa Vol 12 No 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 9 No. 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 1 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 2 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 2 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 1 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 1 No. 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) More Issue