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Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Published by Cattleya Darmaya Fortuna
ISSN : 27238121     EISSN : 2723813X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above rules
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 413 Documents
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Pengaruh Inflasi Dan Profitabilitas Terhadap Kinerja Keuangan PT Mayora Indah Tbk. Meli; Sandi, Geinneva; Syafrili, Lailatumilah; Sridevi, Annisa; Yulianto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.994

Abstract

Sektor bisnis, ketersediaan produk dipasar, kinerja fundamental secara garis besar serta citra merek Mayora termasuk salah satu saham di bidang sektor barang konsumsi yang mampu bertahan terhadap ketidaksetabilan pasar. PT. Mayora Indah Tbk memproduksi produk dan secara umum mengklasifikasikan produk yang dihasilkan kedalam 2 kategori yaitu makanan dan minuman olahan. Penelitian ini bertujuan untuk menguji pengaruh inflasi dan profitabilitas terhadap kinerja keuangan PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia periode 2014– 2023. Populasi dalam penelitian ini adalah keseluruhan laporan keuangan PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia 2014 - 2023. Sampel penelitian yang digunakan dalam penelitian ini yaitu berupa laporan keuangan neraca dan laporan keuangan laba rugi PT Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia periode 2014 – 2023. berdasarkan pengujian parsial uji T hasilnya Inflasi mempunyai nilai probability 0.0386 lebih kecil dari 0,05 maka H1 diterima. Hal ini berarti bahwa variabel Inflasi berpengaruh signifikan terhadap Earning per share (EPS), Dan Profitabilitas mempunyai nilai probability 0.4297 lebih kecil dari 0,05 maka H2 diterima. Hal ini berarti bahwa variabel Profitabilitas berpengaruh signifikan terhadap Earning per share (EPS). Hasil Penelitian menunjukan bahwa inflasi dan profitabilitas berpengaruh signifikan terhadap kinerja keuangan Pt Mayora Indah Tbk.
Analisis Hubungan Perilaku Konsumen Terhadap Keputusan Pembelian Produk Hampers (Studi Kasus Toko Le Chic Parfait dan Bakehouse) Hidayah Yoanna Putri
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.1013

Abstract

PT Boga Abadi Prima is a company engaged in the culinary industry which was established specifically to manage Le Chic Parfait and Bakehouse restaurants which are currently one of the culinary creative industry sectors that not only provide cakes and drinks but also open Hampers business opportunities that aim to meet consumer needs at certain moments, such as holidays and birthday celebrations of coworkers or offices. As the hampers business develops, competition is getting tougher, so companies need to understand consumer behavior. Consumer behavior is very diverse and can change at any time. Therefore, it is important for companies to pay attention, understand, and establish an approach to these various consumer behaviors, so as to identify factors that influence purchasing decisions. Consumer behavior includes the reasons and motivations of consumers in buying, using, and consuming products, as well as the factors that influence purchasing decisions and product use. Factors that influence consumer behavior include cultural, social, personal, and psychological factors. This research uses quantitative methods, with validity, reliability, product moment correlation, and T test as a measure of success. The results showed that consumer behavior has a strong relationship to purchasing decisions with a Pearson Correlation value for Consumer Behavior of 0.634 and a Pearson Correlation of Purchasing Decisions of 0.634. Cultural factors recorded the highest value in a strongly agree response to product purchasing decisions at Le Chic Parfait and Bakehouse Stores, with an average value of 4.26 and a percentage of 26%. It is hoped that Le Chic Parfait and Bakehouse Stores can maintain cultural factors and improve social factors by increasing Brand Awareness so that buyers more easily recognize and promote Le Chic Bakehouse products.
Pengaruh Struktur Modal Dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Apriyani, Ismi; Dewi, Intan Pramesti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1017

Abstract

This study's overarching goal is to identify the relationship between sales growth, capital structure, and financial success. Quantitative studies fall under this category of study. We focus on consumer companies that aren't part of cyclical industries and are listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023 in our research. Revenue growth and capital structure are seen as independent variables in this research, with financial performance serving as the dependent variable. Purposive sampling is the method used in the sampling procedure. using a sample of 89 businesses over five years of monitoring, so the totally is 445. However, the observations are 310 because there are 80 outliers and 55 incomplete financial reports. Multiple linear regression analysis and statistical analysis were used as analytical methods in this research. This analysis method is calculated using a statistical tool, namely EViews Version 12.
The Influence of Employer Branding and the Use of Social Media on Gen Z's Intention to Apply Works through Corporate Reputation as Mediation siti zahra zahira; Juniwati, Juniwati; Fahruna, Yulyanti; Fauzan, Rizky; Syahbandi, Syahbandi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1031

Abstract

GeniZiisiknownitoihaveitheiabilityitoibeiskillediiniusingitheiinternet,inamelyisocialimedia,iespeciallyiiniseekingiinformationiaboutitheireputationiofianiorganizationioricompany.iThisiisianiimportantiinvestmentiforicompaniesitoigetipotentialiemployees.iToiattractiGeniZitoiapplyiforijobs,icompaniesimustihaveiemployeribranding,iaisocialimediaipresenceiandiaigoodireputation.iThisistudyiaimsitoievaluateihowiemployeribrandingiandisocialimediaiuseiaffectitheileveliofiintentionitoiapplyiforiaijob,itakingiintoiaccountitheiroleioficorporateireputationiasianiintermediary.iThisistudyiusesiaiquantitativeiapproachiwithidataicollectionithroughiaiquestionnaireisurveyidistributeditoi200ialumniiofiTanjungpuraiUniversityistudents.iTheipurposiveisamplingitechniqueiwasiuseditoiselectirespondentsiwhoihadicertainicriteria,inamelyigeniziagedi17-27iyearsiandialumniiofiTanjungpuraiUniversity.iTheidataiwasianalyzediusingipathianalysisitechniquesiandiIBMiSPSSiStatisticisoftware.iThisiresearchiisiexpecteditoiprovideiinsightiforihumaniresourceimanagersiandipractitionersiinidesigningistrategiesitoiincreaseitheiworkiinterestiofiGeniZ.iTheiresultsiofithisistudyishowithatiemployeribrandingianditheiuseiofisocialimediaihaveiaipositiveiandisignificantiinfluenceionitheirateiofiintentionitoiapplyiforiaijobiiniGeniZimediatedibyitheiCompany'siimage.
Pengukuran Mutu Layanan Pembelajaran Program Profesi Guru Universitas Widya Dharma Klaten Terhadap Loyalitas Melalui Kepuasan Sebagai Peubah Pemediasi Tukiyo, Tukiyo; Haryono, Purwo; Setyawanti, Dandang; Marjukah, Anis; Hersulastuti; Haris, Abdul; Sri Nugroho, Arif Julianto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.813

Abstract

Penelitian ini bertujuan menguji model apakah terdapat pengaruh langsung mutu layanan akademik dan non akademik terhadap loyalitas melalui kepuasan mahasiswa sebagai peubah pemediasi pada mahasiswa Program Profesi Guru Universitas Widya Dharma. Mutu layanan diukur menggunakan Service Quality. Disain riset melalui metode kuantitatif multivariat. Hipotesis dirumuskan menggunakan uji pengaruh variabel bebas dan pengaruh peubah intervening. Populasi riset semua mahasiswa PPG Unwidha yang telah mendapatkan layanan pembelajaran. Teknik sampling terhadap responden melalui purposive sampling sejumlah 100 mahasiswa PPG di lingkungan Fakultas KIP Unwidha. Hasil uji diperoleh simpulan dimensi mutu layanan akademik memberi pengaruh dominan dan terdapat pengaruh peubah intervening tehadap loyalitas mahasiswa. Temuan ini memacu program PPG Universitas Widya Dharma untuk terus meningkatkan mutu layanan. Meningkatnya mutu layanan pembelajaran akan bermuara pada terciptanya keunggulan daya saing institusi PPG Unwidha di masa mendatang
Analisis Peningkatan Pendapatan UMKM Melalui Pembiayaan KUR Syariah Di PT Pegadaian Cabang Mandala Milia Ningrum, Eka; Khairina Tambunan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.915

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pembiayaan KUR Syariah terhadap peningkatan pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di PT Pegadaian Cabang Mandala. Metode yang digunakan adalah pendekatan deskriptif dengan pengumpulan data melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pembiayaan KUR Syariah memberikan akses yang lebih mudah bagi UMKM untuk mendapatkan modal usaha, yang berujung pada peningkatan kapasitas produksi dan diversifikasi produk. Selanjutnya, peningkatan pendapatan UMKM juga terlihat dari peningkatan omzet dan profitabilitas. Penelitian ini diharapkan dapat memberikan gambaran yang jelas tentang efektivitas pembiayaan syariah dalam mendukung pertumbuhan ekonomi lokal melalui UMKM.
Peran Kecerdasaran Intelektual Dan Karakteristik Kewirausahaan Dalam Meningkatkan Kinerja Usaha Dengan Pengalaman Bertani Sebagai Variabel Moderasi Nusron, Anis; Prasetyo, Rizqi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.951

Abstract

This research aims to test the influence of intellectual intelligence and entrepreneurial characteristics on business performance, as well as test the influence of intellectual intelligence and entrepreneurial characteristics on business performance with farming experience as a moderation. The novelty of this research is the use of the farming experience variable as a moderating variable of the influence of intellectual intelligence and entrepreneurial characteristics on business performance. The population and sample used in this research were farmers (roses, jasmine and tuberose) in Rombo Kulon Village, Rembang District, Pasuruan Regency, totaling 73 people. The results of the research show that intellectual intelligence has a significant effect on business performance, while entrepreneurial characteristics have no effect on business performance, the moderation effect shows that farming experience is able to moderate the influence of intellectual intelligence on business performance and farming experience is not able to moderate the influence of entrepreneurial characteristics on business performance.
Pengaruh Intellectual Capital, Company Size, dan Capital Structure Terhadap Kinerja Keuangan pada Perusahaan Properti and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023 Yuwandono, Rr Jihan Faadhilah; Trihastuti, Rr Adiati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.967

Abstract

This study aims to analyze the effect of intellectual capital, company size, and capital structure on the financial performance of Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period. Financial performance is measured using three ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research sample consisted of 43 companies selected using purposive sampling method. The analysis methods used in this research are descriptive test, model feasibility test, multiple linear regression, classical assumption test and hypothesis testing. The results showed that intellectual capital has a positive and significant effect on the company's financial performance. Meanwhile, company size has no significant effect on financial performance. On the other hand, capital structure has a significant effect on NPM and ROE, but has no significant effect on ROA. These findings indicate the importance of intellectual capital management and capital structure in improving the financial performance of companies in the Property and Real Estate sector, although company size has no significant effect.
Pengaruh Collateralizable Assets, Free Cash Flow, Ownership Structure, dan Corporate Governance Terhadap Kebijakan Dividen pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023 Ramadhani, Noviana; Hidayati, Cholis
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.980

Abstract

The research objective is to analyze the effect of collateralizable assets, free cash flow, ownership structure, and corporate governance on dividend decision-making policies in LQ45 companies on the IDX for the 2019-2023 period. Quantitative methods are used in this study with secondary data sources. The population in this study were 45 LQ45 companies listed on the Indonesia Stock Exchange in 2019-2023 with a sample of 16 companies selected through purposive sampling method with certain criteria. Some of the independent variables in this study include collateralizable assets proxied by COLLAS and Asset Guarantee indicators, free cash flow proxied by FCF and FCFE indicators, ownership structure proxied by KM, KI, and KA indicators, and corporate governance proxied by DKI, DD, and Audit Committee indicators. Data analysis uses analysis techniques from Structural Equation Modeling (SEM) through Partial Least Squares (PLS) software. The findings in this study indicate that only collateralizable assets have a significant effect on dividend policy. Free cash flow, ownership structure, and corporate governance variables do not show a significant effect on dividend policy.
Implementasi Digital Accounting Pada Era Digitalisasi Untuk Meningkatkan Performa Umkm Dikelurahan Desa Tambak Sawah Waru Sidoarjo Fitriandinni, Reza Mutiara Nur; Riyadi, Slamet
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.981

Abstract

In accounting, digital accounting is the use of digital technology to create financial reports that are more efficient, accurate, and transparent. This transformation greatly affects UMKM, especially in the era of digitalization, when business competition is becoming increasingly fierce and the demand for good financial management is rising. This research aims to use digital accounting to improve the performance of UMKM in Tambak Sawah Village, Waru, Sidoarjo. This village was chosen because of the diverse conditions of its UMKM. Most people still use manual bookkeeping, although some have switched to digital bookkeeping. The purpose of this research is to determine the extent to which UMKM in Tambak Sawah Village are familiar with and use digital accounting, as well as to identify the advantages and disadvantages of digital accounting. In addition to documentation from ten micro, small, and medium enterprises (UMKM) that were the subjects of the study, research data were collected through direct observation and in-depth interviews using a descriptive qualitative approach. The research results show that some micro, small, and medium enterprises (UMKM) have not yet implemented a digital accounting system because they lack the necessary information. However, some UMKM have successfully implemented this system. The implementation of a digital accounting system may improve the performance of UMKM in Tambak Sawah village, Waru, Sidoarjo Regency. By using this digital accounting system, the recording and reporting of financial information become easier, and data can be protected from loss.

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