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Contact Name
Adhitya Yoga Prasetya
Contact Email
adhityaasmara@stietotalwin.ac.id
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+6282134490088
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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
WORK LIFE BALANCE DAN WORK ENGAGEMENT : PERAN MEDIASI KEPUASAN KERJA DALAM MENGHADAPI ERA NEW NORMAL Barkhowa, Mokhammad Khukaim; Widodo, Tri; Fauzi Fahlefi, Muhamad
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 (683.239 KB) | DOI: 10.36694/jimat.v12i2.319

Abstract

The Indonesian Ministry of Health has issued a Minister of Health Decree on Guidelines for the Prevention and Control of Covid-19 in Office and Industrial Workplaces in Support of Business Continuity in Pandemic Situations. The Minister of Manpower issues a Circular which states for companies that limit their business activities due to the policies of their respective local governments in preventing and overcoming COVID-19, causing some or all workers not to come to work, taking into account business continuity, changes in the amount and method of payment wages are made in accordance with the agreement between the employer and the worker. The purpose of this study was to analyze the effect of work-life balance on work engagement through job satisfaction as an intervening variable. Sampling in this study using the Slovin formula amounted to 100 respondents using simple random sampling technique. Data analysis using simple linear regression model, multiple and single test. The results of hypothesis testing work life balance statistically have a positive and significant effect on job satisfaction, job satisfaction is statistically positive and significant impact on work engagement, work life balance has an effect on work engagement through job satisfaction as an intervening variable.
INKLUSI KEUANGAN DAN PROFITABILITAS BANK DI INDONESIA Widyaningsih, Novita; Hersugondo, Hersugondo
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 (648.5 KB) | DOI: 10.36694/jimat.v12i2.327

Abstract

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.
PENGEMBANGAN KEMITRAAN DENGAN PERMODELAN SISTEM ARCHETYPE DALAM UPAYA PENINGKATAN LEVERAGE USAHA UMKM TAHU TEMPE DI KOTA SEMARANG: PENGEMBANGAN KEMITRAAN DENGAN PERMODELAN SISTEM ARCHETYPE DALAM UPAYA PENINGKATAN LEVERAGE USAHA UMKM TAHU TEMPE DI KOTA SEMARANG Wahyono, Eko Hadi
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 (487.219 KB) | DOI: 10.36694/jimat.v12i2.308

Abstract

Dalam perkembangannya banyak UMKM mengalami permasalahan diantaranya adalah program kemitraan yang salah satu fungsinya adalah untuk menghindarkan terjadinya monopoli dalam usaha. Penelitian ini bertujuan untuk mengidentifikasi a lingkungan internal yang menjadi kekuatan dan kelemahan serta lingkungan eksternal yang menjadi peluang dan ancaman kemudian merumuskan alternatif strategi yang dapat diterapkan untuk dikaitkan dengan Program Kemitraan pada UMKM tahu Selanjutnya. Penelitian ini dapat diringkas dalam pertanyaan umum sebagai berikut Bagaimanakah struktur hubungan antar unsur yang saling mempengaruhi pada UMKM Tahu-tempe dan Bagaimanakah leverage dari masing-masing model Systems Archetype dalam Kemitraan UMKM dan juga menggunakan Matrik Internal (IFE) dan Matriks External (EFE) penelitian ini dilakukan dengan menggunakan pendekatan systems thinking yang dipercaya mampu menjawab persoalan bisnis UMKM secara utuh. Dari perhitungan data EFAS dan IFAS diatas, terlihat bahwa posisi perusahaan saat ini berada pada kuadran I koordinat (1,946 ; 1,395) yaitu kuadran expension (growth) yakni Diharapkan UMKM tahu dan tempe ini mampu menjaga dan mempertahankan Strategi serta mampu penetrasi pasar dan pengembangan produk. Berdasarkan hasil proses simulasi model dengan Systems Casual Leverage Loop diperoleh beberapa struktur hubungan antar unsur yang saling mempengaruhi pada UMKM dengan Pihak Mitra yang diharapkan yakni Mitra berasal dari perusahaan besar yang mempunyai scope industri baik di wilayah rantai niaga Tahu – tempe dan bahkan industry Impor kedelai. Sementara dilihat dari hasil struktur Kemitraan terbangun dari tiga sisi yakni sebagai berikut Perspektif Informasi Usaha, Perspektif Kompetensi Usaha dan Perspektif Akses Usaha
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE KASUS PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Kalbuana, Nawang
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 (387.422 KB) | DOI: 10.36694/jimat.v12i2.340

Abstract

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance
ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA Siregar, Cantika Sari; Permatasari, Ika; Pujiono, Pujiono; Ilham, Romi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.11 KB) | DOI: 10.36694/jimat.v12i2.300

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 190 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05)
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR Sumiyanti, Tri; Kurniasari, Dian; Rahmadhani, Sari
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 (569.77 KB) | DOI: 10.36694/jimat.v12i2.344

Abstract

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.
ANALISIS PENGARUH EMPLOYEE ENGAGEMENT, KEPUASAN KERJA DAN STRESS KERJA TERHADAP KINERJA KARYAWAN PADA INDOMARET Triwahyono, Anang; Yani, Achmad
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 (555.42 KB) | DOI: 10.36694/jimat.v12i2.349

Abstract

Indomaret is a minimarket network that provides basic needs and daily needs. In 1997 the company developed the first franchised outlet business in Indonesia, after having more than 230 stores. In 2015 there were 11,400 stores, 60% of which were self-owned and the rest were public property. Indomaret is spread evenly from Sumatra, Java, Madura, Bali, Lombok, Kalimantan and Sulawesi. The company motto is "Easy and Economical". Employee Performance As one of the results of work in terms of quality and quantity achieved by an employee in carrying out his duties. If the performance is below expectations, the customer will be disappointed or dissatisfied. Performance in line with expectations can make customers satisfied. In addition, performance that exceeds expectations can make customers very satisfied. The results prove that increasing employee engagement, job satisfaction, reducing work stress is expected to increase employee performance.
PENGARUH VISUAL MERCHANDISING, SHOPPING LIFESTYLE, DAN FASHION INVOLVEMENT TERHADAP PERILAKU IMPULSE BUYING: KONSUMEN HIGH INCOME pebrianti, wenny; Yuwinda, Risa
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (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 (604.744 KB) | DOI: 10.36694/jimat.v12i3.334

Abstract

This research is conducted to find out the effect of visual merchandising, shopping lifestyle, and fashion involvement toward the impulse buying behavior to clothing store’s consumers “this is april” in Pontianak. The sampling used in this research is accidental sampling and the tool is multiple regression analysis. The result of data analysis shows that visual merchandising, and fashion involvement significantly affect the impulse buying, while shopping lifestyle does not significantly affect the impulse buying behavior. The ability of those three variables in explaning the effect toward the impulse buying 63,3% while the remaining 36,7% is expalined by the other factors outside the research models.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENGIRIMAN PT POS INDONESIA (Soreang) Widya, Irma; Aksan Halim, Prihartono; Trimastuti, Wahyu
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (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 (489.041 KB) | DOI: 10.36694/jimat.v12i3.353

Abstract

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia, Soreang.
PERAN BUDAYA ORGANISASI MEMODERASI MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BUMDES MORO BERKAH Turmudhi, Anis; Prasetya, Adhitya Yoga; Praptitorini, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (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 (480.494 KB) | DOI: 10.36694/jimat.v12i3.356

Abstract

This research aims to determine the effect of organizational culture that moderates the effect of work motivation on the performance of Moro Berkah Village Owned Enterprises (Bumdes) employees in Mororejo village, Kaliwungu, Kendal, Central Java. The background is from the relatively young age of the organization, as well as the unprofessional performance of Bumdes Moro Berkah employees. The independent variables in this study are work motivation and organizational culture as moderating variables. This research is a quantitative research, with data collection techniques through distributing questionnaires to 40 employees. The data analysis technique used simple linear regression analysis and moderated regression analysis (MRA). The results show that work motivation has a positive and significant effect on employee performance, and organizational culture strengthens the influence of work motivation on employee performance.

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