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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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WAKAF SEBAGAI ALTERNATIF PENDANAAN PENGUATAN EKONOMI MASYARAKAT INDONESIA Darwanto, Darwanto
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 (3464.141 KB) | DOI: 10.36694/jimat.v3i1.35

Abstract

Wakaf mempunyai kedudukan penting dalam Islam. Penggunaan wakaf sebagai salah satusumber daya untuk digunakan masyarakat muslim mencapai kemajuan saat ini. Selainsebagai sumber pendanaan kegiatan sosial, pendidikan, dan kesehatan, wakaf dapat dijadikanalternatif untuk penguatan ekonomi masyarakat. Sehingga manfaatnya berkelanjutan bagimasyarakat dan wakaf mampu menjadi sebagai alternatif dalam meningkatkan kesejahteraanmasyarakat. Dengan adanya lembaga pengelolaan wakaf yang profesional tentunya bisamendukung untuk lebih meningkatkan pemberdayaan wakaf untuk kemaslahatan masyarakat.Perluasan harta benda yang bisa diwakafkan telah memberikan efek positif bagi pengelolaanwakaf. Semakin beragamnya harta yang dapat diwakaf dan manajemen pengelolaan wakafyang professional akan memperkuat peran wakaf dalam penguatan ekonomi masyarakat.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: Studi Empiris Perusahaan Manufaktur di BEI Tahun 2012-2016 Fatiyah, Nur; Sulistiyo, Heru; Sam’an, Sam’an
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 (872.095 KB) | DOI: 10.36694/jimat.v9i2.166

Abstract

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.
PENGARUH UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012 Sahami, Rahmad; Dyah P, Mirna
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 (520.26 KB) | DOI: 10.36694/jimat.v6i2.106

Abstract

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.
ANALISIS PENGARUH KEAHLIAN MENJUAL TENAGA PENJUAL, DAN KUALITAS PELAYANAN GLAXO SMITH KLEINE TERHADAP KINERJA TENAGA PENJUAL Hendriyanto, Asepta
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 (251.558 KB) | DOI: 10.36694/jimat.v3i2.40

Abstract

This study aims to test the effects of salesperson selling skills and servicequality of sales person to salesperson sales performance. .The study used severalcustomer of Glaxo Smith Klein as sample. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has wellappropriateness and all hypothesis of the study are able to be evidenced.Summary said that salesperson selling skill, and service quality are positivelyeffected to salesperson performance.Based on the result of the study, managerial implication given to thecompany is suggestion or input to management of Glaxo Smith Klein to give moreconcern at the salesperson selling skill, as it is the most dominant factor effectedto salesperson sales performance.
ANALISI FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN ORGANISASI DALAM PENERAPAN E-COMMERCE Prasetya, Adhitya Yoga
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 (434.125 KB) | DOI: 10.36694/jimat.v8i2.178

Abstract

E-commerce has been giving a lot of benefits to small andmedium enterprises (SMEs), but there are only a few SMEs whichhave adopted it. Therefore, it is necessary to find out what are thefactors that support SMEs to adopt E-commerce. So far, researcheson E-commerce have been done on foreign-large-scale businesses,while researches on SMEs especially about the adoption of E-commerce have been a few. That is why this research will discussthe adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in thisresearch are elaborated into research questions, i.e. do, topmanagement support, organizational readiness, external pressure,and perceived benefits have significant positive effect to E-commerce adoption? And does the adoption have significantpositive effect to company’s performance? The purpose of thisresearch is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is thesecond generation of multivariate analyzing technique that enablesresearchers to test the relation between complex variables to get anoverall view of the whole model. Besides, SEM can also test a seriesof a complicated relation simultaneously. The results of thisresearch explain that top management support, organizationalreadiness, external pressure, and perceived benefits haveSignificant positive effect to E-commerce adoption, and theadoption have significant positive effect to company’s performance.
ANALISIS PENGARUH ORIENTASI INOVASI, DUKUNGAN PROMOSI DAN DUKUNGAN TENAGA PENJUALAN TERHADAP KINERJA PRODUK DI PASAR Hendriyanto, Asepta
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.54 KB) | DOI: 10.36694/jimat.v7i1.110

Abstract

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.
PENGARUH PROCEDURAL FAIRNESS, DISTRIBUTIVE FAIRNESS, INTERACTIONAL FAIRNESS, TERHADAP KEPUASAN PELANGGAN Jatmiko, Robby
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 (269.356 KB) | DOI: 10.36694/jimat.v3i2.45

Abstract

This study examined three independent variables, ie ProceduralFairness, Distributive Fairness, and Interactional Fairness can affectcustomer satisfaction. The purpose of this study was to determine the effectof the three independent variables on customer satisfaction. This research was conducted with a questionnaire to 100 PLNcustomer obtained by using purposive sampling techniques. The data thathave met the test of validity, reliability, and test the assumptions ofclassical. These results indicate that all the independent variables tested arepositive and significant impact on customer satisfaction through the F testand t test, whereas the number Adjusted R Square of 0.236 indicates23,60%of the variation in people satisfaction which can be explained bythe third independent variable, where the remaining 76.40% is explainedby other factors outside of the study
ANALISIS ORIENTASI POLA BEKERJA CERDAS BERDASARKAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEAHLIAN TENAGA PENJUALAN DALAM AKTIVITAS PENJUALAN DAN DAMPAKNYA TERHADAP KINERJA TENAGA PENJUALAN Jatmiko, Robby
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.771 KB) | DOI: 10.36694/jimat.v7i1.115

Abstract

This study analyzes the orientation analysis of intelligent working patternsbased on factors affecting salesperson expertise in sales activities and their impact on salesforce performance. Sampling technique is purposive (purposive sampling) method.Respondents from this study amounted to 105 respondents, where respondents were thesalespeople at Pharmaceutical Large Traders in Semarang. The data analysis tool usedis Structural Equation Modeling (SEM) in AMOS 4.01 program.The results of this research data analysis show the model and research resultscan be received well. And then the results of this study proves that the influence oflearning orientation on salesperson expertise in sales activities is a significant positip.The more effective the implementation of supervisor control orientation on salespeople, thebetter the salesperson's skill in sales activity. The influence of supervisory controlorientation on salesperson expertise in sales activity is a significant positively. And thehigher the skills of a salesperson in sales activity, the better the application of intelligentpatterns of work done by the sales force. And the skills of salespeople in sales activitieshave a significant positive effect on the orientation of intelligent working patterns.
PERAN OPPORTUNITY ENTREPRENEUR DALAM PERTUMBUHAN EKONOMI Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 1 (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 (375.236 KB) | DOI: 10.36694/jimat.v4i1.50

Abstract

Not all entrepreneurs demonstrate the same kind of behaviors. An‘opportunity’ entrepreneur starts a new business by exploiting anidentifiable business opportunity and is expected to help develop theeconomy. On the other hand, a ‘necessity’ entrepreneur does so in order tosurvive over poverty and/or unemployment, and thus can hardlycontribute much to the economic development. This paper to describesthis types of entrepreneur.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Astohar, Astohar
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 | Full PDF (493.644 KB) | DOI: 10.36694/jimat.v7i2.120

Abstract

The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteristics of the population that is known before with thefollowing criteria: Sharia Bank is aIslamic Bank, the Sharia Bank makesquarterly financial report in 2010-2014 period and has been published in BankIndonesia. Based on the criteria, the sample size is 12 sharia commercial banksThe results showed that Capital Adequacy Ratio (CAR), Net InterestMargin (NIM), Loan to Deposit Ratio (LDR), proved to have significantinfluence on profitability of Sharia Bank(BUS). VariableNonPerformingFinancing (NPF) Financing deposit ratio (FDR), Operational Cost to OperatingIncome (BOPO), inflation and interest rate are not proven to have significantinfluence on profitability of Sharia Bank (BUS). Anova test results (simultaneous)shows the regression model that is built is to meet the criteria fit model. Variationsin bank profitability variables that can be explained by variations of NPL, NIM,LDR and BOPO variables in Sharia (BUS) of 15.7 percent; in Non-ForeignExchange Bank 49.8 percent and the combined Sharia Commercial Bank (BUS)is 50.2 percent

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