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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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PENETAPAN KONTRAK HARGA UNTUK PENINGKATAN KERJA SAMA ANTARA PETERNAK DAN PEDAGANG (PENGEPUL) JANGKRIK DI KECAMATAN KEBONAGUNG KABUPATEN DEMAK Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (539.01 KB) | DOI: 10.36694/jimat.v4i2.58

Abstract

Cricket animals are animals that have high economic value,which is used for animal feed (birds and ornamental fish). This makessome people or community groups cultivate these crickets. The object ofthis research is the cricket farmers in Kecamatan Kebonagung DemakRegency. This breeder is divided into two groups, the farmers whocooperate with the collectors and who do not cooperate. For farmers whodo not cooperate with financial collectors and information better thanthose who work together. The focus of this study is whether thedetermination of price contracts can enhance cooperation betweenfarmers and traders (Collectors) Crickets in Kebonagung District,Demak District.The population in this research is all breeders andcollectors (traders) crickets in Kebonagung District, Demak Districtwhich is still actively running the farm and business of crickets is asmuch as 53 breeders and collectors. The sample is taken by 7 informants,2 cricket farmers, 2 collectors collectors, 1 feeder, 1 bird and ornamentalfish 1 person and 1 farmer.The results of this study indicate that the contract price is stillflexible and more in line with the culture in Demak district, so the risk ofbreeders and collectors can be minimized, but profit can not be enjoyedtogether on both sides (breeders and collectors). The advantage is moreenjoyed by the collecting party as the contract price determinant. Bothparties still have ties to try to foster cooperation to be longer with betterfuture cooperation commitments. Cooperation ties need to be improved soas to become stronger and more profitable. Information generally knownto farmers will be anticipated by the collectors. The agency theory stillapplies to the business of cricket trade. The collectors still hide veryimportant information and can threaten the existence of the collectorsthemselves.
PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING Astohar, Astohar; Sumiyanti, Tri
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.857 KB) | DOI: 10.36694/jimat.v8i1.128

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
DIMENSI CORPORATE ENTREPRENEURSHIP DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): 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 (414.825 KB) | DOI: 10.36694/jimat.v4i2.64

Abstract

This research examine the effects of corporate entrepeneurship onfirm performance.Corporate entrepreneurship includes dimensions,among others: innovation, risk taking, aggressiveness in competition,autonomy and proactivity. In the research indicated that corporateentrepeneurship has an influence on company performance.Summarysaid that corporate entrepeneurship is positively effected to firmperformance.
ANALISIS PENGARUH PROMOSI, HARGA, DAN ATRIBUT PRODUK TERHADAP PERPINDAHAN MEREK (BRAND SWITCHING) KARTU SELULER Jatmiko, Robby
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.883 KB) | DOI: 10.36694/jimat.v8i1.133

Abstract

Brand Switching is the time when a customer or a group of customerchange their loyalty from one brand of product to another. Population of thisresearch is SIM Card User in Totalwin Semarang. Sixty eight are chosen assample are fixed as purposive sampling. Data are analyzed using SPSSprogram. Data are collected with questionnaires.From the research we canconclude that validity test and reliability test all questioner are fulfill therequirement. Result and theoretical implication of this research is: thisresearch supports previous researches postulating that promotion, price , andproduct attributes influences to brand switching positively. In managerialterms, this research contributes to decision makers to pay more attention tothe promotion in purpose to improve loyalty customer.
KEPUASAN NASABAH DAN MANAJEMEN HUBUNGAN NASABAH Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 1 No. 1 (2010): 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 (306.552 KB) | DOI: 10.36694/jimat.v1i1.9

Abstract

Kepuasan dan ketidakpuasan nasabah atas produk akan berpengaruh pada pola perilaku selanjutnya. Apabila nasabah merasa puas, maka dia akanmenunjukkan besarnya kemungkinan untuk kembali membeli produk yang sama. Kepuasan masih menjadi kunci dalam pencapaian loyalitas nasabah.Manajemen hubungan nasabah, merupakan strategi yang terarah dan tepat untuk mendukung penerapan Customer to Business atau Customer to Customer, sehingga kunci ke arah sukses jangka panjang dalam pencapaian kinerja dapat diwujudkan perusahaan. Kelemahan paling serius perusahaan adalah ketidakmampuan perusahaan dalam mengelola hubungan baik dengan nasabah.Kepuasan nasabah merupakan kunci sebuah mekanisme proses pencapaian strategi manajemen hubungan nasabah yang mengarah pada perilaku nasabah berdasarkan manajemen hubungan nasabah sebagai muara akhir. Titik berat manajemen hubungan nasabah terletak pada proses strategi manajemen hubungan nasabah yang diterapkan oleh perusahaaan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STANDARDISASI MUTU PRODUK UNTUK MENINGKATKAN KEUNGGULAN PRODUK Jatmiko, Robby
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): 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 (666.407 KB) | DOI: 10.36694/jimat.v5i1.74

Abstract

This study aims to analyze the factors that affect the standardization ofproduct quality to improve product superiority. Standardization of product qualityevolved into an important discourse when the study of Zineldin, (2000); Zou andCavusgil, (2002) Leonidou (1996) still can not explain the key to successful productexcellence. Therefore the formulation of this research problem is to analyze the factorsthat affect the standardization of product and develop product standardization model toimprove product superiority. In the literature review and modeling framework has beenprepared justification for the four formulation of research hypotheses proposed in thisstudy. Sampling technique used sampling census. The sample of this research is 118respondents, where the respondent is the leader or quality manager of a manufacturingcompany that has done standardization in Central Java. Data analysis tool used isStructural Equation Modeling (SEM) in AMOS program.The results of this study prove that the influence of technological variables havea positive and significant effect on the standardization of product quality. Furthermore,TQM formulated on the standardization of product quality is a significant positive.Empirical evidence indicates a customer orientation is positive towards thestandardization of product quality. Furthermore, it can be concluded that customerorientation positively affect the product superiority. Then the technology has a positiveand significant impact on product superiority. Furthermore, it has gained justificationand empirical evidence of product superiority through product quality standardization ispositively significant.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI Sa’adah, Khotimatus; Sitawati, Riana; Subchan, Subchan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): 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 (631.277 KB) | DOI: 10.36694/jimat.v8i2.145

Abstract

This research is based on the phenomenon that happened recently wherethere are many cases of misappropriation of savings and loan cooperativefunds that reach millions of rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan Cooperative, which is considered healthyas a report that when it was considered normal, turned out to be a buggyinvestment that disturbed its members reaching billions of rupiah (Mcwnews,2017)The population of this research is employees of savings and loancooperatives in Jepara district. The sample of this research is manager,accounting and teller. The sampling technique used is purposive samplingmethod with the number of samples that can be analyzed that is 78. Analyzerused to analyze the problems such as Moderated Regression Analysis (MRA),coefficient of determination and hypothesis testing by using SPSS.Based on the results of data processing found that the competence ofhuman resources on the quality of financial statement information has asignificant positive effect with the significance value of 0.011 <0.05 andinternal control system has a significant positive effect on the quality offinancial statement information with a significance value of 0.003 <0.05.While the variable utilization of information technology as a moderationvariable can not memoderating between variable competence of humanresources to the quality of financial statement information with significantvalue 0,477> 0,05 and utilization of information technology as moderationvariable also can not memoderating internal control system to qualityinformation of financial statement with significance value 0.644> 0.05.
FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS MAHASISWA Wardhati, Emi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): 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 (556.476 KB) | DOI: 10.36694/jimat.v5i2.79

Abstract

The purpose of this research is to analyze the influence of the quality ofteaching, and the quality of service in conjunction with satisfaction andloyalty student of the STIE Totalwin Semarang. Data were obtainedthrough a questionnaire and analyzed using Structural EquationModeling (SEM). The results showed that student loyalty can be builtfrom a variable learning through student satisfaction and student loyaltycan also be constructed from the quality of service through studentsatisfaction.
EVALUASI PENGAKUAN DAN PENGUKURAN TRANSAKSI PEMBIAYAAN DENGAN PRINSIP BAGI HASIL DALAM KONSEP AKUNTANSI PERBANKAN SYARI’AH Andini, Rita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 2 (2011): 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 (328.168 KB) | DOI: 10.36694/jimat.v2i2.19

Abstract

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for theaccounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate
SALURAN DISTRIBUSI DAN MARJIN PEMASARAN KUBIS TOMAT WORTEL: STUDI KASUS DI AREA BOYOLALI JAWA TENGAH Praswati, Aflit Nuryulia; Prijanto, Tulus; Aji, Bayu Dian
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.649 KB) | DOI: 10.36694/jimat.v9i1.150

Abstract

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.

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