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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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RELIGIUSITAS DAN KINERJA PEGAWAI SETELAH PEMBERIAN VAKSIN COVID-19 : PERAN MEDIASI WORK ENGAGEMENT Barkhowa, Mokhammad Khukaim; Fitriyanti, Nurul; Barhaq, Vio Vanessa
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (763.998 KB) | DOI: 10.36694/jimat.v13i1.389

Abstract

New normal life aims to improve faith and religiosity, by worshiping according to their respective beliefs. Work engagement is also the feeling of workers being comfortable with their work or organization so that faith or worship is needed to be comfortable with their work or organization. This study aims to examine how religiosity has on employee performance with work engagement as mediation for company employees in Salatiga City. The sample in this study uses the calculation with the Slovin formula with a sample of 100 employees. Sampling using simple random sampling. There are three measuring tools for data analysis in testing the hypothesis, namely Simple Regression Analysis, Multiple Regression Analysis, and Sobel Test through Classical Assumption Test, Model Goodness Test, and Validity and Reliability Test. The results of hypothesis testing are that religiosity has a positive effect on work engagement, work engagement has a positive effect on employee performance, and religiosity affects employee performance through work engagement.
THE ACCOUNTING VALUE RELEVANCE OF PSAK 71 Susherwanto, Adi; Handayani, Rr. Sri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (426.51 KB) | DOI: 10.36694/jimat.v13i1.386

Abstract

This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination of earnings and book value for banking companies listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample of this study was 92 banking companies. The sampling method is used in this study by universal sampling with several criteria. The data analysis method used is multiple regression analysis. The results of the regression tests indicate that PSAK 71 has value relevance on corporate earning. PSAK 71 also has value relevance on book value, However, PSAK 71 does not increase the relevance of earnings and book value, the result is a decrease in value relevance from any increase in earnings and book value. PSAK 71 also does not increase the value relevance of tcontrol variable Allowance for Impairment Losses (CKPN).
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DINAS KESEHATAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA Yuliantoharinugroho, Yuliantoharinugroho; Fahlefi, Wilis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (413.982 KB) | DOI: 10.36694/jimat.v13i1.382

Abstract

The purpose of this study was to examine the effect of work discipline and work environment on employee performance. This study obtained data from 88 respondents who are employees of the Yogyakarta Special Region Health Service. The results showed that there was an effect of work discipline on employee performance. And the work environment is not empirically proven to have an effect on employee performance, this shows that DIY Provincial Health Office employees can work well without being affected by the conditions of the work environment according to the provisions and regulations that have been set by the organization supported by good communication and cooperation between individuals and departments.
DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA: Kasus Komposisi Dewan Hersugondo, Hersugondo; Salsabilla, Talitha Sahda; Lesticya, Widya; Yuliastuti, Nur Rachmalina; Sidabutar, Maxsuel Herianto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (370.354 KB) | DOI: 10.36694/jimat.v13i1.368

Abstract

Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are commercial banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020). Spearman correlation is used to identify the relationship between corporate governance and banking financial performance. The results of this study indicate that there is a positive relationship or correlation between the number of board personnel and the financial performance of commercial banks. The number of independent directors has a positive significant relationship with ROA, ROE and EPS, job duality has a positive significant relationship with ROA and EPS, and board meetings have no significant relationship with financial performance.
PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN Sagala, Joyce Margaretha; Hutabarat, Francis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (415.833 KB) | DOI: 10.36694/jimat.v13i1.394

Abstract

The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Ratnawati, Juli; Rizkyana, Sefita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (422.801 KB) | DOI: 10.36694/jimat.v13i1.372

Abstract

Taxes are people’s contributions for the state treasury which are used for the construction of facilities either at the central or regional governments. This research purpose to knowing is the taxpayer awareness, understanding of taxpayers, and public services of tax authorities on taxpayer compliance in the Karangayar area. The type of data used in this study is primary data, data collection used by questionnaire. The sample in this study amounted to 100 taxpayer respondents, whose sample collection used accidental sampling method. The data analysis method used in this study is multiple linear regression test. The results of this study indicate that awareness taxpayer, taxpayer understanding, and the taxpayer services have a significant effect on taxpayer compliance.
PENGARUH METODE MARKETING ONLINE DAN OFFLINE TERHADAP PENINGKATAN OMSET UMKM PADA SITUASI PANDEMI COVID-19 Indrasmitha, Gustyana; Yuswono, Irawan; Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): 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 (436.437 KB) | DOI: 10.36694/jimat.v13i1.403

Abstract

Penelitian ini terkait dengan situasi pandemi covid-19 yang melanda Indonesia, membuat UMKM melakukan perubahan cara penjualan. UMKM melakukan upaya dengan metode pemasaran untuk memecahkan masalah. Cara pemasaran harus sesuai dengan kondisi masyarakat yang terkena dampak. Penelitian ini mengkaji penggunaan metode pemasaran offline dan pemasaran online apakah dapat meningkatkan penjualan. Objek penelitian ini adalah responden yang berasal dari konsumen UMKM di toko buah Pak Desaya. Dimana UKM yang bergerak di bidang pemasaran sayur dan buah mengalami penurunan omzet penjualan. Hasil penelitian menunjukkan bahwa pemasaran offline dapat berpengaruh positif terhadap peningkatan omset penjualan. Pemasaran offline menciptakan nilai bagi pelanggannya dan membangun hubungan pelanggan yang baik dan mengambil nilai lebih dari tanggapan pelanggan sebagai imbalannya. Demikian juga pemasaran online berdampak positif terhadap peningkatan omset, karena mampu membangun dan menjaga hubungan dengan pelanggan. Kegiatan penjualan online dapat memfasilitasi pertukaran ide, produk, dan layanan yang dapat memuaskan konsumen
PARETO SALES NETWORK ASSET AS CRITICAL SOURCES OF COMPETITIVE ADVANTAGE : A RESOURCE-BASED VIEW PERSPECTIVE Yuswono, Irawan; Rahmadhani, Sari
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 (532 KB) | DOI: 10.36694/jimat.v12i1.406

Abstract

Relationship skills can create a sales network and become an important part of a company to increase competitive advantage. The purpose of this study is to identify the inconsistency of the relationship between relational capability in competitive advantage and Pareto sales network assets as a mediator. The sample of this study came from food and beverage SME owners around the city of Semarang, Central Java. Respondent data was collected from 202 small and medium business sectors through questionnaires and interviews. This study used SEM-PLS for analysis. The results of the study found that (1) relational capability had a positive and significant effect on Pareto sales network assets; (2) relational capability has a positive and significant effect on competitive advantage; (3) Pareto sales network assets have a positive and significant effect on competitive advantage; (4) the greater the influence of relational capability on competitive advantage through Pareto sales network assets. The role of Pareto sales network assets has the potential to be a high leverage for competitive advantage in SMEs.
FINANCIAL TECHNOLOGY SEBAGAI INSTRUMEN INKLUSI KEUANGAN MENUJU BISNIS BERKELANJUTAN DI ERA VUCA Hayati, Triyas Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): 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 (270.617 KB) | DOI: 10.36694/jimat.v13i2.421

Abstract

The current business era is experiencing massive changes due to the uncertainty of industry fluctuations and tight competition, making businesses enter the VUCA era. This makes business activists required to adapt to circumstances that are prone to change (Volatility), the uncertainty of circumstances (Uncertainty), circumstances full of complexity (Complexity), and floating circumstances (Ambiguity). Therefore, innovation is needed so that business actors remain active in facing the challenges of the VUCA era. Digital transformation brings many changes in the industrial world. Financial Technology has the potential to play a role in increasing financial inclusion and Business Sustainability. This study aims to systematically highlight the business model of financial technology from the relevant literature. The methodology used in this research is the study of literature. The results showed that the existence of Financial Technology has a positive impact on efforts to increase financial inclusion and Business Sustainability in the VUCA Era, which can be seen from the projected growth of Financial Technology, which has increased significantly. This research is expected to provide a view of the business world in observing the adoption of Financial Technology.
PENGARUH LANGSUNG DAN TIDAK LANSGUNG KARAKTERISTIK KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN CSR MELALUI MANAJEMEN RISIKO Prasetiyani, Paramita; Ghozali, Imam
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): 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 (257.656 KB) | DOI: 10.36694/jimat.v13i2.426

Abstract

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

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