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JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Published by Universitas Bhayangkara Jakarta Raya
ISSN : 02167832     EISSN : 7759326     DOI : https://doi.org/10.31599/jiam.v17i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Manajemen merupakan jurnal ilmiah yang menyajikan hasil karya ilmiah baik secara teori dan empiris dari bidang ilmu Akuntansi dan Manajemen yang mendukung pembangunan nasional ekonomi di Indonesia. Jurnal Ilmiah Akuntansi dan Manajemen menyajikan tulisan-tulisan ilmiah yang memuat hasil-hasil penelitian, ulasan-ulasan ilmiah serta membahas penelitian yang menjadi obyek kajian yang dapat dipertanggungjawabkan. Jurnal Ilmiah Akuntansi dan Manajemen diterbitkan pertama oleh Fakultas Ekonomi Universitas Bhayangkara Jakarta Raya (FE UBJ) pada Mei 2007. Hal ini ditandai dengan diberikan ISSN oleh LIPI Indonesia. Untuk menjamin berlangsungnya penerbitan jurnal, maka sumbangan tulisan dan atau resensi serta referensi buku-buku ilmiah sangat dihargai. Karangan ilmiah dan tinjauan buku-buku yang diterbitkan, sepenuhnya menjadi tanggung jawab penulis. Jurnal Ilmiah Akuntansi dan Manajemen dikelola oleh FE UBJ pada mulanya, dan kemudian terjadi perubahan nama menjadi Fakultas Ekonomi dan Bisnis (FEB UBJ) pada tahun 2020. Diterbitkan secara konsisten pada bulan Mei dan November setiap tahunnya. p-ISSN 0216-7832 e-ISSN 2775-9326
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 67 Documents
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ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PT. BANK JAGO, Tbk Ahsan Fathur Rahman; Eri Bukhari; Ery Teguh Prasetyo
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1530

Abstract

Analysis of financial performance before and after the acquisition is a fundamental step in making investments. This study aims to determine the comparison of the financial performance of PT. Bank Jago Tbk, which is the result of the acquisition of PT. Bank Artos Indonesia. The ratios used include: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) before and after acquisition activities at PT. Bank Jago Tbk. The method in this study uses quantitative methods in data collection and the sample used in this study is the 2017-2021 financial report. This research uses Paired Samples T Test in answering the hypothesis . The results in this study indicate that the variables of Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) show significant differences before and after the acquisition while the Return on Assets variable (ROA) showed no significant difference.
PENGARUH STRATEGI PEMASARAN DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA BIMBA SOLUSI KIDS UNIT CANDRABAGA BEKASI Ratri Dwi Euisnawati; Nita Komala; Endah Prawesti Ningrum
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1536

Abstract

This study aims to examine the effect of marketing strategy and service quality on customer satisfaction at Bimba Solutions Kids Unit Candrabaga Bekasi. The sampling used is as many as 130 consumers. The sampling technique is using the saturated sample technique and using the SPSS version 25 application. The results of this study indicate that the marketing strategy variable, namely 0.000 <0.05, has a positive and significant effect on consumer satisfaction. Service quality variable that is 0.000 <0.05 has a positive and significant effect on customer satisfaction at Bimba Solutions Kids Unit Candrabaga Bekasi. So it can be concluded that the marketing strategy and service quality have a simultaneous effect on customer satisfaction at Bimba Solutions Kids Unit Candrabaga Bekasi.
PENGARUH CITRA MEREK DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPATU COMPASS Raul Frida Putra; Neng Siti Komariah
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1544

Abstract

This study aims to examine the influence of brand image and product design on purchasing decisions for Compass shoes. The provision of this sample uses purposive sampling with the Slovin formula to obtain 100 respondents, namely followers of social media Instagram Compass shoes. Hypothesis testing in this study using multiple linear regression analysis using IBM SPSS 26. The results of this study indicate that (1) brand image has a positive and significant effect on purchasing decisions for Compass shoes (2) product design has a positive and significant effect on purchasing decisions for Compass shoes (3) brand image and product design simultaneously have a simultaneous effect on purchasing decisions for Compass shoes.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. UNILEVER INDONESIA TBK: (PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2018-2020) Sofyan Hadi
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1564

Abstract

This study aims to determine how the company's financial performance at PT. Unilever Indonesia, Tbk., in terms of liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The research method used in this research is quantitative research with a descriptive approach. Then a time series analysis is performed. The results of the research from the liquidity ratio is described from the current ratio and the ratio still show the company is in a bad condition. Meanwhile, the solvency ratio is described from the debt-to-asset ratio and the debt-to-equity ratio shows the company is in an unhealthy condition. However, from the profitability ratios is described from the gross profit margin ratio, net profit margin, operating profit margin, ROA, and ROE, it shows that the company is in a good and healthy condition in obtaining profits, only ROE has decreased. And the last of the activity ratio is described from the asset turnover ratio, working capital turnover ratio, fixed asset turnover ratio, and inventory turnover ratio, the company is in in poor condition as the percentage in this ratio has decreased every year.
PERAN PEMIMPIN DALAM MENDUKUNG MOTIVASI KERJA UNTUK MENINGKATKAN KINERJA KARYAWAN Kardinah Indrianna Meutia; Bintang Narpati; Dian Sudiantini
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1600

Abstract

Apakah kinerja karyawan dipengaruhi oleh variabel gaya kepemimpinan dan motivasi kerja adalah tujuan dari penelitian ini. Penelitian ini menggunakan analisis deskriptif kuantitatif dengan mengolah data yang diperoleh dari penyebaran kuesioner dan wawancara dengan pengambil keputusan. Populasi dan sampel yang diambil adalah 80 karyawan. Analisis regresi linier berganda digunakan dalam penelitian ini. Dalam penelitian ini digunakan variabel gaya kepemimpinan dan motivasi dengan kinerja karyawan. Melalui penelitian ini, sebaiknya perusahaan memiliki berkontribusi dalam meningkatkan pentingnya kinerja dan kenyamanan karyawan guna mencapai tujuan yang baik. Pada penelitian ini, gaya kepemimpinan lebih dominan daripada motivasi dalam bekerja. Gaya kepemimpinan yang dimiliki seorang pemimpin mampu memotivasi karyawan dalam bekerja untuk mencapai tujuan yang telah ditetapkan oleh perusahaan.
PENGARUH PENGALAMAN AUDITOR, PELATIHAN AUDIT DAN RISIKO AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN : (Studi Kasus pada Kantor Akuntan Publik di Wilayah Bekasi) Triana Yuniati
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1610

Abstract

Pengaruh Pengalaman Auditor, Pelatihan Audit Risiko Audit terhadap Tanggung Jawab Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Bekasi). Penelitian ini menggunakan kuesioner untuk memperoleh data primer yang berasal dari para auditor yang bekerja di wilayah Bekasi. Kuesioner disampaikan secara langsung pada responden sebanyak 50 kuesioner dan data yang dapat dianalisis sebanyak 46 kuesioner. Kuesioner diolah dengan menggunakan SPSS versi 23 digunakan uji statistik deskriftif, uji kualitas data, uji asumsi klasik serta uji hipotesis.Hasil pengujian hipotesis menunjukkan bahwa: Pengalaman Auditor terdapat pengaruh positif terhadap Pengalaman Auditor terhadap tanggung jawab auditor dalam mendeteksi kecurangan.Pelatihan Audit tidak mempengaruhi terhadap tanggung jawab auditor dalam mendeteksi kecurangan. Risiko Audit tidak mempengaruhi terhadap tanggung jawab auditor dalam mendeteksi kecurangan.Variabel Independen berpengaruh secara simultan terhadap tanggung jawab auditor dalam mendeteksi kecurangan.
PENGARUH PEMBERIAN SANKSI PAJAK DAN KEAKTIFAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK Nurhafifah; Elia Rossa; Wastam Wahyu Hidayat
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1669

Abstract

This research was conducted with the aim to examine the effect of tax sanctions and tax collection activities with forced letters on tax revenues. The subject of this research is WP OP Bekasi Regency who resides or is in the Cibitung Pratama Tax Service Office which is located at Ruko Pasar Modern Harapan Indah Boulevard No. 19 Harapan Indah Complex, Pusaka Rakyat, Taruma Jaya, Bekasi Regency, West Java 17214. This research is a survey research with data collection technique that is incidental sampling. The number of WP OP sampled in this study was 100 people. The approach used is a quantitative approach. The method used is a survey method by taking data directly to the field. The distribution of the questionnaires starts from April to May 2021. The analytical method used is the statistical analysis method, namely multiple linear regression analysis using test equipment or statistical applications, namely the Statistical Package for Social Science (SPSS). The results of this study indicate that the provision of tax sanctions and active tax collection with forced letters has a positive and significant effect on tax revenues, either partially or simultaneously.
PENGARUH PENGGUNAAN TEKNOLOGI DAN PENERAPAN E-COMMERCE TERHADAP PENINGKATAN PENJUALAN UMKM DI MASA PANDEMI COVID-19 Pratiwi Nila Sari
Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v19i1.1673

Abstract

The purpose of this study was to determine the influence of the use of technology and the application of e-commerce to the increase in sales of MSMEs during the Covid-19 pandemic in Bekasi Regency. The data analysis methods used in the study were 1) data quality test consisting of Validity test and Reality test, 2) Classical Assumption Test consisting of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, 3) Multiple Linear Regression Test, 4 ) Hypothesis Testing which consists of Coefficient of Determination Test (R2), Simultaneous Test (F Test), and Partial Test (t Test). The results showed that the use of technology individually/partially had no effect on increasing sales of MSMEs in Bekasi Regency. While the results of the application of e-commerce individually / partially affect the increase in sales of MSMEs in Bekasi Regency. For the third hypothesis, it is proven that the use of technology and the application of e-commerce together has an effect on increasing sales of MSMEs in Bekasi Regency.
PENGARUH PENGETAHUAN INVESTASI, MOTIVASI DAN INFLUENCER SAHAM TERHADAP MINAT INVESTASI GENERASI MILENIAL DI PASAR MODAL Addiin Arrahmi; Nursanita
Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v19i1.1887

Abstract

The development of business and information technology has had a major impact on the economy of various sectors, especially the technology-based business sector. Increasingly sophisticated technology is utilized by the Indonesia Stock Exchange (IDX) to increase the number of investors in the capital market. The millennial generation is a potential target of the IDX program to attract the interest of the millennial generation to invest in the capital market. The millennial generation is considered to have sufficient knowledge and strong motivation. In addition, the millennial generation is considered to tend to follow public figures to do things. The use of stock influencers is considered capable of influencing and attracting the interest of the millennial generation to invest. The purpose of this study was to determine the effect of investment knowledge, motivation and stock influencers on the millennial generation's investment interest in the capital market. The population of this study were postgraduate students and alumni of undergraduate students at the Faculty of Economics STIE Indonesia Jakarta with a sample of 172 respondents. The sampling technique uses purposive sampling, collecting data using a questionnaire. The results of this study indicate that investment knowledge, motivation and stock influencers simultaneously have a significant positive effect on the millennial generation's investment interest in the capital market.  
ANALISIS PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH DI JAMBI KOTA SEBERANG Fadia Ardhina; Rico Wijaya; Riski Hernando
Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v19i1.1888

Abstract

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to Jambi Ariny Batik Crafts, this background makes this business interesting to study in order to find out which use of financial statements is based on the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) carried out on these Micro, Small and Medium Enterprises (UMKM) and what factors caused the recording of financial reports based on SAK EMKM on these MSMEs. This research was conducted using a qualitative method that leads to the description and application of financial records based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). The data in this study are primary data and secondary data by conducting interviews and taking financial reports to be processed to comply with SAK. EMKM. The results of this study indicate that the financial recording system is carried out manually only based on disbursements and cash receipts and is still very simple so that it shows that financial reports are made with criteria that are not good to low and the factors that cause the failure of SAK EMKM in the Jambi Ariny Batik Crafts business are due to internal factors in the form of a lack of understanding of the importance of financial reports in running a business based on SAK EMKM, discipline and human resources, while external factors are due to a lack of supervision from stakeholders who have an interest in financial reports

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