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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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PERAN ORIENTASI KEWIRAUSAHAAN DALAM MENCIPTAKAN KINERJA BISNIS Mulyanto, Kukuh
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 (453.26 KB) | DOI: 10.36694/jimat.v5i2.84

Abstract

Entrepeneurship orientation has been acknowledged in literature andpractice as a vital element of economic and organizational growth, successand competitiveness and can be considered as a unique competitiveadvantage.The purpose of the paper is to provide a comprehensive analysis of the conceptof entrepeneurship orientation. Concluding, the paper suggests directions forfuture research.
EARNING MANAGEMENT DALAM PENAWARAN SAHAM PERDANA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Novius, Andri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 2 (2012): 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 (374.327 KB) | DOI: 10.36694/jimat.v3i2.24

Abstract

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five yearsThe data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well
PENGARUH EFEKTIFITAS DEWAN KOMESARIS DAN KOMITE AUDIT TERHADAP TAX AGGRESSIVENESS Praptitorini S, Mirna Dyah
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 (544.645 KB) | DOI: 10.36694/jimat.v9i1.155

Abstract

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.
PENGARUH TRUST IN A BRAND DANPERCEIVED VALUE TERHADAP BRAND LOYALTY PONSEL BLACKBERRY Acoktang, Acoktang; Aqmala, Diana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.985 KB) | DOI: 10.36694/jimat.v6i1.89

Abstract

BlackBerry is a mobile phone made in Canada. BlackBerry was firstintroduced in 1999, and is presented in Indonesia in mid-December 2004. Sinceit was first introduced, the BlackBerrywas much in demand by various groupswith the support of various mobile operators both CDMA and GSM. However,in these days it has decreased significantly. Most users at the end of 2012 asmuch as 79 million active use of BlackBerry mobile phones are recorded. But atthe end of March 2013it decreased as much as 3 million users and it decreasedup to 4 million users at the end of June 2013 who no longer use BlackBerrymobile phone. The final user of BlackBerry mobile phones is 72 million. Thepurpose of this study was to analyze the effect of brand characteristics, companycharacteristics, brand characteristics,and the consumer - perceived benefits to theconsumer brand loyalty on BlackBerry mobile phones in STIE TOTALWINSemarang.The population in this study were students STIE TOTALWINSemarang. Based on Slovin formula, the sample size was 100 respondents thatwere obtained by purposive sampling technique, i.e. students who use BlackBerryphones, at least one month and have experience in using another mobile phone.Primary data was collected through questionnaires and analyzed with multiplelinear regression analysis.The results showed that the Brand Characteristics,Company Characteristics, Consumer-Brand Characteristics and Perceived valuehas significant and positive effect on Brand Loyalty, both partially andsimultaneously. Company Characteristics became the biggest factors influencingbrand loyalty.
PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING Supriyanti, Luluk; Astohar, Astohar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.602 KB) | DOI: 10.36694/jimat.v6i1.94

Abstract

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM: Kasus pada Perusahaan Manufaktur yang Go Public di BEI periode tahun 2005 - 2009 Arista, Desy; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): 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 (427.985 KB) | DOI: 10.36694/jimat.v3i1.29

Abstract

Problems in the study of some previous studies showed inconsistent results, thisresearch was conducted to re-examine the influence of fundamental factors consistingof return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), andprice to book value (PBV) together and partial effect on Stock Return manufacturingcompanies in Indonesia Stock Exchange in 2005-2009.The sample size used in this study was of 114 manufacturing companies went public onthe Stock Exchange with the determination of the sample using purposive sampling. Thetype of data using secondary data using documentation.Return on assets (ROA) has no significant effect on stock return manufacturingcompanies listed on the Indonesia Stock Exchange. Debt to equity ratio (DER) has asignificant influence on stock return manufacturing companies listed on the IndonesiaStock Exchange. Earning per Share (EPS) has no significant effect on stock returnmanufacturing companies listed on the Indonesia Stock Exchange. Price to book value(PBV) has a significant influence on stock return manufacturing companies listed onthe Indonesia Stock Exchange. Taken together (simultaneously) return on assets, debtto equity ratio, earnings per share and price to book value has a significant influenceon stock return manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Return on Assets, Debt To Equity Ratio, Earning Per Share, Price To BookValue and Stock Return
ANALISIS TEKNIKAL HARGA SAHAM DENGAN METODE ARIMA Yani, Achmad
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (1310.771 KB) | DOI: 10.36694/jimat.v9i2.160

Abstract

Security analysis consist of two types of analysis, that is tecnical analysis and fundamental analysis, Technical analysis to test wheater historical data will predict stock prices as a consideration to buy or sell an investment’s instrument. Meanwhile fundamental analysis is to determine the important factors of basic’s finance and company’s economic factors like company’s stock valuation. In fact, investors tend to emphasize the security consideration on technical analysis and give more weight on it, Unfortunately researchs have been conducted in Indonesia are mostly focus on fundamental variabels.Therefore it is to conduct the research on technical analysis in security prices to predict IHSG on stock market proxied in BEI.ARIMA model was involved to predict the data in the study. ARIMA is a model to produce forecasting from historic data. The data in this research were collelected from daily IHSG during 2 Januari2013-30 Desember 2013. The indicated that is data not stationary, There after, in order ARIMA can be applied then the data was formed in the first diferencing. Based on the correlogram plot, it was found that two autocorrelation (lag 1, lag 32) were significant. Lastly, the model is soundly predict mean precentage error 0,06%, it shows the forecasting un bias becauce limited of zero
ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA INDUSTRI PERTANIAN, KEHUTANAN DAN PERIKANAN, DAN INDUSTRI OTOMOTIF: Studi Empiris Pada Industri Pertanian, Kehutanan dan Perikanan, dan Industri Otomotif yang Terdaftar di BEI Tahun 2008-2012 Minar Savitri, Dhian Andanarini; Dianingsih, Harum Indinah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.913 KB) | DOI: 10.36694/jimat.v6i2.99

Abstract

The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry
MERANCANG PESAN YANG EFEKTIF UNTUK IKLAN PRODUK UNSOUGHT Puryandani, Siti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): 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 (3224.992 KB) | DOI: 10.36694/jimat.v3i1.34

Abstract

Any decision taken in the field of marketing is called good if the decisions taken was alway associated with an environment that is always changing and evolving. In connection with activities of integrated marketing communications (Integrated Marketing Communication / IMC) conducted marketers is to choose between using sales promotion, publicity, advertising or personal selling. Of course, the existence of competition should still be noted. However marketers should continue to try to make consumers feel more satisfied than when consuming the products of competitors. In this case the concept of customer satisfaction is maintained. In the consumer self there is a concept that can be exploited by emotional factors play a factor other than rational. In connection with the theme of the message to be designed for this type of product unsought, marketers need to be creative these roles.
PENGARUH PROPORSI KOMISARIS INDEPENDEN DAN KEBERADAAN KOMITE AUDIT TERHADAP TAX AVOIDANCE: STUDI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Pradasari, Puput; Ermawati, Nanik
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (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 (537.035 KB) | DOI: 10.36694/jimat.v9i2.165

Abstract

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

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