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Adhitya Yoga Prasetya
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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
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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN TOBINS’Q Hermawan Sulistiyanto; Mirna Dyah Praptitorini S
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the company’s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and financing decision doesn’t have influence to firm value.But firmprofitability, firm productivity, and firm liquidity has positive influence tofirm value.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE Abdul Karim
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.
KOMPARASI KONDISI FINANCIAL DISTRESS BANK SYARIAH DI INDONESIA ANTARA TAHUN 2008 DAN TAHUN 2020 Izzah Hayati; Saiful Anwar; Amrizal Amrizal
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

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Abstract

Purpose – This study aims to finds out the comparisons between internal and external factors that influence financial distress condition of Islamic Banks in Indonesia between 2008 and 2020 based on artificial neural networks (ANNs). Design/metholodology/approach – The analysis consists of two main elements. First element is the identification and selection of significant macroeconomic variables to determine the level of Islamic bank financial distress. Second element is implementation of ANN model and evaluation the model based on simulated prediction of Islamic Banks financial distress in 2008 and 2020. Findings – The result of this research shows that there is a quite difference between Islamic Banks financial distress in 2008 and 2020. Financial distress of Islamic Banks in 2020 shows better prediction with 99.39 per cent accuracy than financial distress of Islamic Banks in 2008 with 97.38 per cent accuracy.
ANALISIS PENGARUH MOTIVASI KONSUMEN, KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DENGAN SIKAP KONSUMEN SEBAGAI VARIABEL MODERASI Abdullah Abdullah; DC Kuswardani; Paulus Wardoyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.450

Abstract

This study aims to determine and analyze consumer attitude as a moderation variable on the effect of consumer motivation and consumer trust on property purchasing decisions. This study uses primary data by distributing questionnaires to respondents, namely the owner of Green Taman Asri housing complex. Sampling is done using the NonProbability Sampling method and the sampling technique using sensus Sampling. The analysis in this study used a moderation regression analasis test. The results of this study indicate that consumer motivation consumer trust have a positive and significant effect on purchasing decision. Meanwhile consumer attitude has a positive as a moderating variable has a significant positive effect on the effect of consumer motivation and consumer trust on property purchasing decisions, with a coefficient of determination (Adjusted R Square) of 0.799 which means that together independent variables explain the purchase decision by 79.9%, while the remaining 20.1% is influenced by other variables
PENGARUH GOODWILL, RESEARCH AND DEVELOPMENT (RnD), DAN INTELLECTUAL CAPITAL TERHADAP NILAI PASAR PERUSAHAAN Sri Imaningati; Novita Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study aimed to examine the effect of goodwill, research anddeveopment (RnD) as well as the intellectual capital of the firm's marketvalue. Sampling method used is purposive sampling with the followingcriteria: (1) the Issuer is in the manufacturing industry that registered sharesare actively traded on the Indonesia Stock Exchange during the period from2009 to 2013, (2) the Issuer to publish a full annual financial statements forthe period December 31, 2009 - December 31, 2013, (3) the Issuer has arecord stock price at the close end of the year, (4) the Issuer has the value ofintangible assets is positive and (5) Has the complete data related to thevariables used in this study.Based on these criteria, of the 142 companies listed in the IndonesiaStock Exchange acquired 28 companies were used as a sample. Analyzerused to test the hypothesis of this study is multiple regression analysis.Theresult showed that (1) Goodwill negatively effect the market value of thecompany, (2) Research and development (RnD) positive effect about themarket value of the company and (3) Intellectual capital positive effect on themarket value of the company.
PENGARUH TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI Dhian Andanarini Minar Savitri
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 | DOI: 10.36694/jimat.v7i2.258

Abstract

This study analyzed the influence of bank capital adequacy level to profitability by using credit risk as moderating variable. The data used in this study is conventional banking listed on the IDX period 2011- 2014.The results of this study indicate that the capital adequacy does not affect the profitability, credit risk negatively affect profitability and credit risk can not moderate the influence of capital adequacy rate on bank profitability in Indonesia.
PENGARUH SHOPPING LIFESYTLE, PRICE DISKON DAN DISPLAY PRODUCT TERHADAP IMPULSE BUYING Adhitya Yoga Prasetya; Refo Iman Syukur Telaumbanua; Dhian Andanarini Minar Savitri
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 | DOI: 10.36694/jimat.v11i2.447

Abstract

This study (Case Study Of Transmart Setia Budi Semarang-PT.Trans Retail Indonesia) aims to examine how shopping habits, price reductions, and product displays influence implausible purchasing. The shopping lifestyle, price discounts, product display, and impulse buying are the dependent variables analyzed in this study. In this study, questionnaires were distributed to 76 respondents who had made impulsive purchases in Semarang faithful transmart. This was a purposive sampling method. The validity and reliability tests, classic assumption tests, normality tests, multiple linear regression tests, the feasibility test of a model (F test), the individual parameter significance test (t statistical test), and the terminated coefficient test (R2) were used in this study's data analysis with the assistance of the spss program. The outcomes showed that shopping way of life affected motivation purchasing, cost markdown meaningfully affected drive purchasing, and show items significantly affected drive purchasing.
FAKTOR YANG MEMPENGARUHI KEPUASAN COMPLAINT HANDLING TERHADAP LOYALITAS KONSUMEN Robby Jatmiko
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.
PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING Astohar Astohar; Tri Sumiyanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value
STRATEGI INOVASI DALAM RANGKA MENJAGA KEBERLANJUTAN BISNIS DALAM MENGHADAPI ERA VOLATILITY, UNCERTAINTY, COMPELXITY, DAN AMBIGUITY (VUCA) Handy Aribowo; Alexander Wirapraja
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Currently, all the nations of the world are facing competition inthe era of Volatility, Uncertainty, Complexity, and Ambiguity, whichrequired an innovation strategy in order to support businesssustainability. The methodology used in this research is the study ofliterature with the results of research, among others, Indonesia mustincrease the output of innovation, the implementation of innovation inorder to support business sustainability need to strengthen research anddevelopment and utilize technological progress as a means to innovateand innovate in the company, leaders are very influential is needed inencouraging the birth of various innovations, with the innovationmindset owned by the leader will be born a culture of innovation in thecompany.

Page 31 of 40 | Total Record : 393

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