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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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Islamic Accounting and the Sustainable Development Goals: Regulatory Ethics, Financial Inclusion, and the Dual Financial System in Indonesia Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno
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.v16i1.738

Abstract

This study explores the role of Islamic accounting in advancing the Sustainable Development Goals (SDGs) in Indonesia using a qualitative approach. Data were collected through in-depth interviews with 15 informants—academics, regulators, and practitioners—and analyzed using NVivo software. The findings highlight three critical themes: (1) maqasid al-shariah principles are embedded in regulation but constrained by dual regulatory authority, identified 28 times in the coding; (2) Islamic financial inclusion is expanding through profit-sharing contracts, yet low financial literacy emerged 35 times as the most dominant barrier; and (3) the dual financial system fosters innovation but is hindered by public misconceptions (12) and regulatory overlaps (10). These results demonstrate that Islamic accounting goes beyond normative discourse, functioning as an institutional mechanism that bridges regulatory ethics, literacy, and dual systems. The limitations of this study include its small sample size and qualitative scope, suggesting the need for future quantitative validation. The novelty lies in integrating empirical field data with the SDG framework, providing practical implications for regulators, financial institutions, and academia in aligning Islamic accounting with global sustainability goals.
The Impact of Sustainable Business Models on Social and Environmental Value Creation: A Cross-Industry Analysis Ahmad Rofiq; Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno
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.v16i1.739

Abstract

This study explores the transformative potential of sustainable business models (SBMs) in driving social and environmental value creation across industries. Employing a mixed-method approach, the research integrates qualitative interviews with 30 key informants and quantitative analysis of industry-specific data to provide comprehensive insights. The findings reveal that implementing SBMs leads to significant reductions in carbon emissions, improved resource efficiency, and enhanced stakeholder engagement. Key enablers include the adoption of circular economy principles and collaborative stakeholder strategies, while challenges such as regulatory inconsistencies and high initial investment costs persist. The results align with theoretical frameworks like the Triple Bottom Line and Resource-Based View, emphasizing the need for balanced economic, social, and environmental outcomes. This study concludes by offering actionable recommendations for policymakers and business leaders, including fostering inclusivity, enhancing policy clarity, and promoting innovation to overcome barriers. The findings contribute to advancing knowledge on sustainable practices and supporting global sustainability initiatives.
Pengaruh Pengembangan Karir, Gaji, Dan Beban Kerja Terhadap Kinerja Karyawan Staff Office PT. Cosmoprof Indokarya Banjarnegara Yugi Hartati; Anis Turmudhi; Rahmania Mustahidda
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 1 (2024): 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.v15i1.741

Abstract

This study aims to determine the effect of career development, salary, and workload on the performance of PT. Cosmoprof Indokarya Banjarnegara. The sample in this study were employees of the Office Staff of PT. Cosmoprof Indokarya Banjarnegara. This study uses multiple linear regression and the sample used is a total of people. The results of this study Career development has a positive and significant effect, salary has a negative and significant effect, and workload has a positive and significant effect.
Strategic Improvement of Physical Work Facilities to Enhance Employee Performance at PDAM Tirta Bahari, Tegal City Mega Yuliana; Adhitya Yoga Prasetya
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.v16i1.742

Abstract

This research explores strategic improvement of physical work facilities as a crucial driver for enhancing employee performance at PDAM Tirta Bahari, Tegal City. In public service institutions, work performance depends not only on human resource quality but also on the adequacy of physical facilities. Properly designed and maintained facilities improve motivation, concentration, and job satisfaction, while inadequate ones create discomfort, stress, and inefficiency. This study adopts a qualitative descriptive approach using literature review, observation, and documentation to examine the relationship between work environment conditions and employee performance. The results reveal that physical facilities directly influence motivation, safety, and overall organizational productivity. Improving ergonomics, cleanliness, and maintenance routines can foster greater work efficiency and reduce absenteeism. Furthermore, physical facilities serve as an expression of the organization’s commitment to employee welfare and professional service delivery. This paper concludes that physical facility management should be integrated strategically within human resource management to ensure sustainable performance improvement.
Pengaruh Flash Sale Dan Gratis Ongkir Terhadap Impulse Buying Pada Marketplace Shopee Galih Panjalu Pramono; I Made Luhur Adi Putra; Kiki Mulyadi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 1 (2024): 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.v15i1.743

Abstract

The research was conducted on Shopee marketplace users in Banyumas Regency. The purpose of this study was to determine the influence of flash sales and free shipping on impulse buying among Shopee marketplace users in Banyumas Regency, both partially and simultaneously. The sample used consisted of the entire population or residents domiciled in Banyumas Regency, amounting to 97 individuals. The types of data utilized were primary data collected through distributing questionnaires directly to respondents and secondary data obtained from literature studies. The method employed in data analysis was multiple linear regression analysis, encompassing t-tests and f-tests after testing the data for validity, reliability, and classical assumptions. The classical assumption tests comprised multicollinearity, heteroskedasticity, and normality tests using SPSS software. The research findings indicate that flash sales do not have a significant effect, whereas free shipping significantly influences impulse buying.
Pengaruh Work Overload, Stres Kerja dan Motivasi Kerja terhadap Turnover Intention: Studi pada Karyawan bagian Operator Produksi Sewing computer PT Hwaseung Indonesia Fitrya Wulandari; Kiswoyo Kiswoyo; Mutmainah Mutmainah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 2 (2024): 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.v15i2.744

Abstract

This study aims to determine the effect of work overload, work stress, and work motivation on the turnover intention of employees at PT HWI's sewing computer production operators. The study utilizes three independent variables (endogenous), namely work overload, work stress, and work motivation, and one dependent variable (exogenous), turnover intention. The population in this study consisted of employees in the sewing computer section at PT HWI, with 99 respondents sampled for analysis. The results of the data analysis indicate that the indicators are valid and reliable. The classical assumption test showed no multicollinearity in the data. In the hypothesis testing, the variables of work overload, work stress, and work motivation were found to have no significant effect on turnover intention. These findings suggest that while work overload, stress, and motivation play important roles in employee well-being, they do not significantly impact the intention to leave the organization at PT HWI. Future studies could explore other factors influencing turnover intention and the dynamics between these variables.
Pengaruh Profitabilitas Pertumbuhan Perusahaan dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Sektor Consumer Cyclical di BEI Rut Elpina BR Nababan; Astohar Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 2 (2024): 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.v15i2.745

Abstract

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.
Work Discipline Implementation Strategy to Improve the Productivity of Daily Contract Employees in the Traffic Division of the Semarang City Transportation Agency Ady Hermawan; Adhitya Yoga Prasetya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 2 (2024): 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.v15i2.746

Abstract

This study investigates the implementation strategy of work discipline as a means to improve the productivity of daily contract employees in the Traffic Division of the Semarang City Transportation Agency. Work discipline is a critical component of human resource management that influences performance effectiveness and organizational efficiency. The research applies a qualitative descriptive approach using interviews, observation, and document analysis to examine discipline practices, attendance data, and managerial supervision. The results show that effective disciplinary implementation—through structured supervision, reward and punishment systems, continuous coaching, and welfare enhancement—significantly improves employee productivity. Leadership quality, motivation, and consistent policy enforcement emerge as primary determinants of disciplined behavior. The study concludes that establishing a fair and transparent disciplinary system can foster accountability, punctuality, and professional service delivery among public employees.
Employee Retention Strategies to Enhance Job Satisfaction at PT Phapros Tbk Semarang Sri Endarwati; Adhitya Yoga Prasetya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 2 (2024): 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.v15i2.747

Abstract

This study investigates the employee retention strategies implemented by PT Phapros Tbk Semarang and their impact on job satisfaction, focusing on the pharmaceutical sector in Indonesia. The national pharmaceutical industry faces high turnover rates, which highlight the critical need for effective retention strategies to enhance organizational commitment and reduce employee attrition. Using a qualitative descriptive approach, this research analyzes the relationship between retention strategies and job satisfaction by collecting data through semi-structured interviews, direct observations, and document analysis. The findings indicate that PT Phapros has introduced several retention initiatives, such as competitive compensation packages, career development programs, non-financial recognition, and the use of HRIS for digital communication. The company has also embraced cultural transformation efforts to foster a supportive work environment. However, the study found that inconsistencies in the implementation of these programs across various divisions have limited their overall impact. The research concludes that a holistic, context-sensitive employee retention strategy—combining career clarity, equitable rewards, effective communication, and a supportive organizational culture—can significantly improve employee job satisfaction, motivation, and loyalty, thus contributing to the overall success and stability of the organization.
Employee Performance and Service Quality Strategy to Improve Customer Satisfaction at BPR Dhanatani Cepiring Brebes Wahyuni Sri Rejeki; Adhitya Yoga Prasetya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 2 (2024): 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.v15i2.748

Abstract

This study examines the relationship between service quality and employee performance in influencing customer satisfaction at BPR Dhanatani Cepiring Brebes, a rural bank operating in Central Java, Indonesia. Using a qualitative descriptive approach, the research explores how the bank’s service delivery processes, employee competencies, and organizational strategies collectively shape customer perceptions and loyalty. Data were collected through interviews, direct observations, and document analysis involving both employees and customers. The results reveal that employee performance and service quality exert a significant and interdependent influence on customer satisfaction. Superior service quality characterized by reliability, responsiveness, assurance, and empathy directly enhances satisfaction and customer trust. Meanwhile, high employee performance, supported by adequate training, motivation, and managerial supervision, improves operational consistency and service delivery. However, certain limitations remain, particularly in digital literacy, workload balance, and communication efficiency. The study concludes that sustainable customer satisfaction requires an integrated strategic framework that combines continuous human resource development, performance appraisal, and service process innovation. These findings contribute to the understanding of how rural banking institutions can strengthen customer relationships and competitiveness through a synergy between human capital and service quality management.

Page 39 of 40 | Total Record : 393

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