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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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Kepemimpinan Yang Berdaya Dalam Mempersiapkan Dan Mengimplementasikan Perubahan Organisasi Purba, Roida; Aslami, Nuri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.459

Abstract

This research aims to explore the role of empowered leadership in preparing and implementing organizational change. Qualitative methods were used in this study to gain an in-depth understanding of the experiences and perceptions of leaders and members of the organization regarding the changes that occur. The results showed that empowered leadership has a significant role in facing organizational change. Empowered leaders are able to identify change needs, communicate a clear vision of change, and build trust among organizational members. In addition, empowered leadership is able to motivate and mobilize organizational members, overcome obstacles that arise, and encourage active participation in change. During the change process, empowered leadership also plays an important role in building solid teams, supporting employee learning and development, and creating an organizational culture that supports change and innovation. The findings of this study provide an in-depth understanding of the importance of empowered leadership in preparing for and implementing organizational change. The implications of this research can be used as a guide for organizations in developing and strengthening empowered leadership to face change more effectively and achieve desired change goals. Keywords : Leadership; Empowerment; Change; Organization.
Implementasi Manajemen Perubahan Dalam Sistem Informasi Septiana, Ria; Aslami, Nuri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.461

Abstract

The results of this study are expected to provide a better understanding of how the implementation of change management can affect the success of information systems implementation. This article can provide valuable insights for organizations that are currently or will be adopting a new information system, so that they can identify and control the risks that may arise during the implementation process. Information systems require processes and stages that are many and interrelated with one another. The process of implementing an information system can also have an impact on changes that need attention. The successful implementation of information systems in an organization is influenced by how change is managed. Therefore, it is important to have guidelines governing change management in order to manage changes that occur during the information system implementation process.
Perspektif Hexagon Fraud Theory Sebagai Indikator Kecurangan Laporan Keuangan Widodo, Agus
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.467

Abstract

This study aims to examine fraudulent financial reporting as measured using the perspective of the hexagon fraud theory. Samples were taken based on purposive sampling criteria for companies in the LQ45 index category listed on the Indonesia Stock Exchange which published annual reports for 2019-2021. This research is an empirical research that is descriptive in nature and the analysis technique uses multiple linear regression. The results showed that the variable fraud hexagon: opportunity and razionalization had a significant negative effect on fraudulent financial reporting. While stimulus, capability, collusion and ego variables have no effect on fraudulent financial reporting
Implementasi Sosial Media Dan Festival Agro Wisata Untuk Meningkatkan Penjualan Durian Dan Olahan Ketela Candimulyo Magelang Menggunakan Strategi Marketing 10P Rokhaniyah, Siti; Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji; Fahadha, Rizqa Ula; Tyasningwuri, Elisabeth Meidiana; Mukaromah, Fili
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.470

Abstract

This study aims to measure the effectiveness of implementing social media to increase sales of durian and processed cassava in Candimulyo District, Magelang Regency using the 10P marketing strategy. This is a field research, with primary data from interviews and distributing questionnaires. The sample consisted of 40 sellers of durian and processed cassava. Data analysis was carried out by validity and reliability test, t-test, N-gain formula, multiple regression analysis, and analysis of qualitative data to strengthen the results of quantitative analysis. The results of the data analysis show: 1) there is a difference in the nominal income in the conditions before and after the implementation of the 10P marketing strategy 2) the implementation of the 10P marketing strategy to increase income is quite effective (moderate effectiveness category) 3) of the 10 elements of the 10P marketing mix, 8 of them has a positive effect on increasing income (product, promotion, professional, people, public, power, pressure, and performance), while price and place, statistically, have no effect on income 4) agro-tourism festivals are quite effective as media promotions and efforts to increase durian sales 5) social media is the most popular means of promotion, because of its convenience and affordability.
Komposisi Gender Dan Tingkat Pendidikan Pada Manajemen Level Dan Pengaruhnya Pada Profitabilitas Perusahaan Gunawan, Moses
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.478

Abstract

Gender diversity and education level of management level is one from many issues that raised where companies are continually innovating and seeking the best ways to generate higher profit through years. Therefore this research aims to find evidence of whether there is an influence of gender diversity and education level on the increase of company’s profitability, which is studied through descriptive analysis by reviewing the literature from 15 studies obtained from google scholar and emerald insight. The result was found that the gender composition and the level of education do not have a direct impact on a company's profitability but rather depend on how the company can maximize them to get more benefits from the existency of woman on the companyy’s management level job. Keywords: Gender Diversity, Education level, and Profitability
Implementasi Big Data Analytics Dalam Meminimalisir Fraud Herlinia, Sella; Lidyah, Rika
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.495

Abstract

The high number of fraud cases that occur in Indonesia has caused large amounts of losses to be suffered by the country. Thus, finding effective methods to detect fraud is still the focus of many parties, especially the Government. Therefore this research was carried out. This research aims to analyze the implementation of big data to minimize froud. This research uses the Literature Review method. Contains reviews, summaries and the author's opinion about several sources in the library, the results obtained from this research were collected from previous research, the use of big data
Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kusumadewi, Hermala; Supardi, Supardi; Andini, Shafira
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.496

Abstract

This study aims to determine the effectiveness and contribution of local taxes to local revenue in Klaten Regency in 2018-2022. The research method used is the descriptive and quantitative method. The results of this study indicate that the level of effectiveness of PAD and local taxes in the Klaten Regency is considered effective. That shows that the Klaten Regency government can realize regional original income well. In addition, the higher regional tax contributions are street lighting tax, land and building tax, and Land and Building Rights Acquisition Tax. Apart from that, local taxes that have the lowest contributions are entertainment tax, parking tax, and hotel tax.
Dampak Artificial Intelligence Terhadap Profesi Akuntan Fauzi, Rizki; Indriani, Rini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (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.v14i2.500

Abstract

The development of Artificial Intelligence has changed the way accountants work.. This study reviews the latest advancements in Artificial Intelligence, Big Data, and Machine Learning and how they are used in accounting for businesses around the world. The writer looks at how accounting has changed over time because of new technology. They also study how big companies use technology and how it will continue to affect accounting. Also, the study used a method that described and explained things in detail. The researcher looked at information from previous studies to learn more about a topic. This study looks at how accountants use new technology and discusses what the accounting profession needs to do to get ready for the future.
Assessing the Financial Performance of Technology Sector Firms in Indonesia Aniqotunnafiah Aniqotunnafiah; Elmi Rakhma Aalin; Anisa Kusumawardani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.736

Abstract

This study examines the effect of Liquidity (Quick Ratio), Solvency (Debt to Asset Ratio), and Profitability (Return on Equity) on Financial Performance (Return on Assets) among technology sector companies in Indonesia during the 2021–2023 period. Using multiple linear regression analysis, the results show that Liquidity (QR) has a significant positive effect on financial performance, indicating that higher liquidity enhances a firm’s ability to meet short-term obligations and improve profitability. Solvency (DAR) has a negative and significant effect on financial performance, suggesting that excessive debt usage weakens a firm’s profitability. Meanwhile, Profitability (ROE) shows a positive and significant influence on Return on Assets (ROA), implying that efficient use of equity contributes to better financial outcomes. Simultaneously, Liquidity, Solvency, and Profitability significantly affect financial performance, with the model explaining 71.7% of the variance in ROA. These findings highlight the importance of maintaining optimal liquidity, balanced capital structure, and efficient equity utilization to enhance corporate financial performance
The Effect of Liquidity Ratio, Leverage Ratio, and Cash Flow on Financial Distress Suhari Suhari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): 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.v16i1.737

Abstract

This study examines the effect of liquidity, leverage, cash flow, and managerial agency cost on financial distress among manufacturing companies listed on the Indonesia Stock Exchange. Using multiple linear regression analysis, the results show that liquidity and cash flow have a significant negative effect on financial distress, indicating that firms with higher current ratios and stronger operating cash flows are less likely to experience financial difficulties. In contrast, leverage and managerial agency costs have a significant positive effect, suggesting that excessive debt and inefficient managerial spending increase the likelihood of financial distress. The coefficient of determination (R²) of 0.983 indicates that these four variables explain 98.3% of the variation in financial distress. The findings emphasize the importance of maintaining financial efficiency and controlling agency costs to enhance corporate financial stability.

Page 38 of 40 | Total Record : 393

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