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Jurnal Ilmiah Manajemen Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377860     EISSN : 2721169X     DOI : https://doi.org/10.37641/
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 1,619 Documents
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Internal Auditor’s Responsibilities for Quality Control of Financial Reporting at PT Asabri (Persero): A Qualitative Analysis Haryani, Feni; Nasta’in, Fitria; Novitasari, Ika; Putri, Wahyu; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2152

Abstract

This article focuses on the quality of financial reporting that needs to be considered because it is an important factor in decision making of a company or agency, including PT Asabri (Persero). Internal auditors control an important role in terms of improving accounting standards, so it will also be discussed about the function and role of internal auditors in minimizing data manipulation in financial reporting. This research uses the literature review method which refers to the process of identifying and evaluating several previous research articles to obtain deeper information about the responsibilities of internal auditors including responsibilities for quality control of financial reporting. The results show that internal auditors have an important role in controlling the quality of financial reporting from manipulation at PT Asabri (Persero).
The Dynamics of Public Speaking Anxiety and its Impact on Speaking Performance: A Study Among College Students in Business and Economics Megawati, Megawati; Apriani, Tia
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2156

Abstract

This research investigates the relationship between public speaking anxiety and students’ speaking performance across various disciplines at a Business and Economics Institute. The primary question at the core of this study is whether there is a correlation between the level of public speaking anxiety and students’ speaking performance. The results of surveys and correlation analysis reveal a significant connection between the level of public speaking anxiety and students’ speaking performance. Students with higher anxiety tend to exhibit lower speaking performance. Factors affecting public speaking anxiety, such as preparation, audience size, presentation type, and target audience, are also analyzed. These findings provide additional insights into the impact of these factors on anxiety levels. Furthermore, the research identifies strategies and support programs to address public speaking anxiety and enhance students’ speaking abilities. These include training programs, psychological support, and communication courses. Recommendations involve developing more effective support programs and further research into the factors influencing public speaking anxiety. This study offers a deep understanding of the complexity of public speaking anxiety in the context of higher education, serving as a foundation for the development of educational programs that can improve students’ speaking skills and help them succeed in academic and professional situations.
Management Strategies in Optimizing Tax Compliance: Exploring the Influence of E-Filing, Account Representative, and Taxpayer Knowledge Artika, Dini; Aisyah, Siti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2157

Abstract

This research aims to determine the influence of e-filing, account representative role, and taxpayer knowledge on tax compliance at the East Medan Primary Tax Office. The research method employed is quantitative, and data were collected through a questionnaire. The population consists of the total number of taxpayers at the East Medan Primary Tax Office, with a sample size of 100 respondents. Data processing utilized SPSS Version 25 software, involving descriptive analysis, multiple regression analysis, hypothesis testing, and determination coefficient. Partial test results indicate that, e-filing does not have a significant influence on tax compliance. Meanwhile, Account Representative Role partially has a significant influence on tax compliance. Lastly, taxpayer knowledge does not have a significant influence on tax compliance. Simultaneous test results show that, collectively, the e-filing, Account Representative Role, and taxpayer knowledge influence tax compliance at the East Medan Primary Tax Office.
The Influence of Motivation and Discipline on Employee Performance in the Public Sector in Bandung Hasnakamilah, Anan; Purnomo, Yudiyanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2158

Abstract

The pivotal role of employees as the most vital actors within an organization is underscored by numerous scholars. This research was conducted at the Bandung City Human Resources Development Personnel Agency (Badan Kepegawaian Pengembangan Sumber Daya Manusia or BKPSDM). The aim of this research is to determine the influence of motivation and work discipline on employee performance at the BKPSDM both partially and simultaneously. The method used consists of descriptive and associative methods through a survey approach. The sample for this research consists of 103 respondents. Sample collection was carried out using sampling techniques or saturation calculations. Data was obtained by distributing questionnaires using an online system via Google Form and further strengthened through direct interviews. The research results show that motivation has a positive effect on employee performance both partially and simultaneously, while work discipline has no effect on employee performance either partially or simultaneously. The findings underscore the need for targeted motivational strategies to enhance overall organizational effectiveness. This research significantly contributes to the understanding of performance determinants in public sector organizations, specifically highlighting the pivotal role of motivation.
Digital Marketing, Brand Image and Customer Loyalty at Kopi Kenangan in Pekanbaru Tarigan, Elma; Fauzi, Faradiba; Ricy, Muhammad; Wandhira, Eka; Nofirda, Fitri
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2159

Abstract

Coffee has become one of the most renowned beverages globally, particularly gaining prominence in Indonesia as a significant commodity. In recent times, the appeal of coffee has expanded among young people, particularly women, broadening its consumer base beyond its traditional audience of men and adults. With the growing popularity of coffee, coffee shop initiatives have surged, each employing various strategies to attract customers. This study aims to explore the impact of digital marketing on enhancing the brand image and customer loyalty of coffee shops, Kopi Kenangan in Pekanbaru. The qualitative research method employed a descriptive approach with case study research, incorporating surveys and interviews with employees of Kopi Kenangan in Pekanbaru. The results indicate a positive and substantial influence of digital marketing on the brand image of coffee shops, with a similarly positive and significant impact on customer loyalty.
Store Atmosphere, Price Discount and Purchasing Decisions of Shoe Stores in Bandar Lampung Julia, Angelica; Roslina, Roslina; Nabila, Nuzul
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2160

Abstract

This study investigates the influence of discounts and store atmosphere on purchasing decisions in shoe stores in Bandar Lampung, recognizing the evolving role of shoes from a basic foot protection necessity to a symbol of fashion. The purpose is to discern the impact of these factors on consumer behavior, particularly in a dynamic retail setting. The research, involving 100 respondents, employs purposive sampling to ensure representation of the population. Criteria for respondent selection include being over 17 years old and having made purchases in shoe stores. Data collection involves validated and reliable questionnaires, and SPSS version 26 is employed for statistical analysis, utilizing the multiple linear regression method. The results reveal that discounted prices and store atmosphere significantly influence purchasing decisions. These findings underscore the contemporary importance of factors beyond utilitarian aspects, shedding light on the interplay between economic considerations, retail strategies, and consumer preferences. Implications of this study extend to both marketers and consumers, guiding strategies for retailers to enhance the shopping experience and assisting consumers in making informed purchasing decisions in the evolving landscape of the fashion-centric shoe industry.
The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review Fadila, Ega; Ramadhyani, Yesica; Saputri, Yunita; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2161

Abstract

Financial audit reports play a crucial role in corporate decision-making, and their quality is impacted by various factors such as audit fees, audit tenure, and auditor competency. Audit fees refer to the costs associated with audit services, audit tenure signifies the duration of the audit firm's responsibility, and auditor competency encompasses the auditor's knowledge, skills, and attitudes. This study employs a systematic review approach, analyzing articles downloaded from the Google Scholar online database covering journals published from 2019 to 2023 using keywords like audit fee, audit tenure, auditor competency, and quality of financial audit reports. The research incorporates 10 quantitative journals, with 5 employing linear regression analysis, 4 using logistic regression analysis, and 1 utilizing the partial least squares method. The findings reveal that a majority of the journals demonstrate a positive and significant correlation between audit fees, audit tenure, auditor competency, and the quality of audit reports. Nonetheless, a few articles assert the absence of a relationship between audit fees, audit tenure, and audit quality. In summary, public accounting firms should regularly assess and formulate strategies concerning audit fees, audit tenure, and auditor competency to enhance client value by producing high-quality, accurate, and dependable financial audit reports.
Electronic Word-of-Mouth and Social Media Marketing on Brand Image and Purchase Intention Kartika, Tasia; Pandjaitan, Dorothy
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2162

Abstract

Electronic Word-of-Mouth (eWOM) and Social Media Marketing are widely used by consumers to gather information about a product. Information obtained from various sources on the internet will affect consumer perceptions of brand image, risk and encourage consumer buying interest. This study aims to examine the effect of electronic word-of-mouth variables, and social media marketing on purchase intention with brand image as an intervening variable. This research was conducted quantitatively on 150 respondents. The research was conducted on all Lampung people who know about Bittersweet by Najla Lampung on Instagram and have made purchases through e-commerce. The method used is Structural Equation Model with SmartPLS 3.3.3 software in 2023. Statistical results after hypothesis testing show that each variable, namely: These results indicate that hypotheses one, two, three, four and five are proven, and it can be concluded that electronic word-of-mouth has a positive and significant effect on brand image and purchase intention, and social media marketing has a positive effect on brand image and purchase intention and is significant to brand image and significant to purchase intention. Meanwhile, brand image has a positive and significant effect on purchase intention.
The Role of Internal Audit and Internal Control on the Quality of Financial Reports at PT. ABC Mursyida, Indah; Maulina, Rina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2163

Abstract

The quality of financial reports is a measure of the extent to which a company's financial reports meet various characteristics and attributes that are considered important. In this research, the author uses a quantitative research approach. It has the systematic nature of field research. The types of data for this research are primary data and secondary data. The main data in this research was taken directly from distributing questionnaires to PT. ABC. The population in this observation is all employees at PT. ABC as many as 125 people. The sample selection technique used in this research was a saturated sample or the entire population was sampled, namely 125 people. However, when distributing the questionnaire to 125 samples, only 120 people received answers, so only 120 samples were used in this research. The research results state that internal audit and internal control have a partial and simultaneous effect on the quality of financial reports.
Assessing Factors Impacting Taxpayer Compliance in Medan City: Awareness, Sanctions, and E-Samsat Implementation Leni, Tiara; Masyitah, Emi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Compliance with motor vehicle taxpayers has decreased during the Covid-19 period and has increased again at the beginning of 2022. Awareness of motor vehicle taxpayers is still low, which can be seen from the number of motor vehicles which is not balanced with the number of people paying taxes each year. The tax sanction enforcements that have been implemented by the Medan city government are still not very effective, where there are still several people who violate tax sanction enforcements. The implementation of E-Samsat is optimal, it’s just that there needs to be an even dissemination of information about E-Samsat considering that there are still people who don’t know what E-Samsat is. This research aims to determine and analyze the influence of taxpayer awareness, tax sanction enforcements and the implementation of E-Samsat on motor vehicle taxpayer compliance in Medan City Samsat. This research uses primary data where the data collection technique in this research was carried out using a questionnaire distributed to respondents with a population of 232,529 taxpayers with a sample size of 100 respondents. From the results of the analysis obtained from this research, it is known that the results of the t test on taxpayer awareness, tax sanction enforcements and the application of E-Samsat have a partially positive and significant effect on taxpayer compliance with a calculated t value > t table, and for the F test it can be seen from the value the. F count > F table and the significance value is 0.000 < α= 0.05, which means that the variables of taxpayer awareness, tax sanction enforcements and implementation of E-Samsat simultaneously have a positive and significant effect on taxpayer compliance.

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