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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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PENGARUH HARGA, CITRA MEREK DAN KUALITAS PRODUK TERHADAP MINAT BELI PAKAIAN DI H&M SUMMARECON MALL BEKASI Azizah Nur Syamsiyah; Widi Winarso
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.v19i1.1991

Abstract

This research aims to determine simultaneously and partially the independent variables, namely brand image, consumer reviews and product quality, the dependent variable is buying interest. The method used in this research is a quantitative method. The population in this study were all consumers of jiniso.id jeans according to the criteria, namely women, aged 15-17 years, and domiciled in Bekasi. The sampling technique was purposive sampling with the hair formula and the Multiple Linear Regression Data Analysis method Based on the results of the study, the Brand Image variable has a partial positive effect on Purchase Intention which states that brand image has an effect on interest buy. Consumer Reviews variable has a negative influence on Purchase Intention which states that consumer reviews have no effect on purchase intention and Product Quality Variable has a positive influence partially to Purchase Interest which states that product quality affects purchase intention. Brand Image, Consumer Reviews and Product Quality simultaneously have a positive effect on the Purchase Intention Variable with a value. Then the determination test (R2) resulted in a correlation between the three variables Brand Image (X1), Consumer Reviews (X2) and Product Quality (X3) on Purchase Intention (Y) of 48.7%.
PENGARUH BEBAN KERJA DAN STRESS KERJA TERHADAP KINERJA PERAWAT RUMAH SAKIT CAHAYA MEDIKA Dela Syeikholbi Desi; Dewi Puspaningtyas; Jumawan; Edward Efendi Silalahi
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.v19i1.2031

Abstract

The importance of the role of human resources is a determinant for the sustainability of the company's running. Nurse performance problems occur due to excessive workload and result in nurse work stress. This research was conducted at Cahaya Medika Hospital. In this study, the authors used a quantitative approach. The types of data used in this study are primary data and secondary data, with calculations using SPSS version 25. The population in the study was 63 nurses. The number of samples used corresponds to the number of the population. Based on the results of the analysis of workload variable research (X1), a calculated t value of 2.647 > 1.99962 (t table) was obtained with a sig of 0.010 < 0.05 or a sig value smaller than 0.05. This means that partially Workload (X1) has a positive and significant effect on Performance (Y). Variable Work Stress (X2), obtained a calculated t value of 3.925 > 1.99962 (t table) with a sig of 0.000 < 0.05 or a sig value smaller than 0.05. This means that partially Work Stress (X2) has a positive and significant effect on Performance (Y). Simultaneous tests are known if obtained F count of 35.454 > 3.148 (F table) with a sig value of 0.000 < 0.05 or a significant value of less than 0.05. Based on that, H1 and H2 are accepted which means that simultaneously Workload (X1) and Work Stress (X2) have a positive and significant effect on Performance (Y).
PENGARUH HARGA, CITRA MEREK DAN KUALITAS PRODUK TERHADAP MINAT BELI PAKAIAN DI H&M SUMMARECON MALL BEKASI Rofiyta Miladiyah; Neng Siti Komariah
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.v19i1.2129

Abstract

This research aims to determine simultaneously and partially the independent variables, namely price, brand image and product quality, the dependent variable is buying interest. The method used in this study is a quantitative method, which in this study uses purposive sampling calculations with the hair formula. The population in this study were all consumers of H&M clothing with a sample of 95 respondents. Based on the results of the study, in the partial test (T) the price variable has a partial negative effect on Purchase Intention with a value of 0.534 (t-count) < 1.66140 (t-table) with a significant value of 0.594 > 0.05. Brand Image variable has a negative effect on Purchase Intention with a value (t-count) of 1.461 < 1.66140 (t-table) with a significant value of 0.148 > 0.05 and Product Quality Variable has a partial positive effect on Purchase Intention with a value of 5.409 (t-count) > 1.66140 (t-table) with a significant value of 0.000 <0.05. Furthermore, in the simultaneous test (f) the price, brand image and product quality variables simultaneously have a positive effect on the purchase intention variable with a value (f-count) of 34.195 > 2.70 (f-table) with a significant value of 0.000 <0.05. Then the determination test (R2) resulted in a correlation between the three variables Price (X1), Brand Image (X2) and Product Quality (X3) on Purchase Intention (Y) of 52.8%.
ANALISIS PENGENDALIAN INTERNAL PENGELUARAN KAS DANA BANTUAN OPERASIONAL PENYELENGGARAAN (BOP) DI RA AN-NAJM BEKASI UTARA Idzuha Zuhru Viraf; Triana Yuniati; Cahyadi Husadha
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.v19i1.2146

Abstract

The Operational Assistance Fund (BOP) is provided by the government for each school unit entity that meets the criteria. This program is provided by the government to improve the quality of school education, reduce the cost of non-personnel operational activities, as well as help ease the burden on underprivileged people who want to send their children to school. BOP fund management can be channeled well if fund managers in the internal control system run as well as possible. Internal control must protect school coffers and cash expenditure documents so that the objectives of BOP funding can be achieved by school units. The purpose of this study is to test and analyze whether the internal control of BOP fund cash expenditure running in An-Najm RA Bekasi-Utara has been effective or not. This type of research is a case study with the object of research Proof of Cash Out in the period 2018 and 2019. Data in this study were obtained by means of documentation, interviews, observations. The data analysis technique used is stop or go sampling. The results of this internal control analysis research show the authorization of cash expenditures, lack of completeness of documents, and incompatibility of information with other documents. In the data collection technique through interviews, it can be concluded that the internal control running in the An-Najm Bekasi-Utara RA has not been in accordance with COSO. The 5 components imposed by COSO have not been fulfilled by RA An-Najm North Bekasi.
ANALISIS KEAMANAN PENYETORAN DAN PELAPORAN PPN DENGAN MEMANFAATKAN TEKNOLOGI BLOCKCHAIN DI PT PEGADAIAN Cindyo Dhelistya Sis Pratama; Sofyan Hadi; Rina Dameria N
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.v19i1.2160

Abstract

Penelitian ini bertujuan untuk mengetahui keamanan penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadaian jika mengimpelementasikan teknologi blockchain. Jenis penelitian ini adalah kualitatif. Data yang diperoleh berdasarkan hasil observasi, wawancara, serta membaca dari sumber-sumber yakni jurnal penelitian terdahulu. Setelah melakukan proses analisis maka akan mengetahui apakah implementasi teknologi blockchain memberikan manfaat terkait keamanan proses penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadiaan. Dari penelitian ini juga akan diketahui bahwa manfaat teknologi blockchain ini tidak hanya untuk keamanan transaksi atau pencatatan transaksi. Kelebihan lainnya tentang teknologi blockchain ini mungkin akan menjadi nilai tambah agar efisiensi pekerjaan dan efektivitas pekerjaan di bagian Perpajakan dan di Divisi lainnya menjadi meningkat.
PENGARUH WORK FROM HOME, STRES KERJA, DAN PELATIHAN KERJA TERHADAP KINERJA PEGAWAI PADA SMK WIDYA NUSANTARA BEKASI: Pengaruh Work From Home, Stres Kerja, dan Pelatihan Kerja Terhadap Kinerja Pegawai Pada SMK Widya Nusantara Bekasi Atika Febriyanti; Bayu Seno Pitoyo
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

Abstract

Effect of Work From Home, Job Stress, and Job Training on Employee Performance at SMK Widya Nusantara Bekasi. This study was conducted to determine whether there is an effect of Work From Home, job stress, and job training on employee performance at SMK Widya Nusantara Bekasi. The sampling technique used is total sampling where the number of samples is 49 respondents. Data collection techniques by distributing questionnaires to 49 employees of SMK Widya Nusantara Bekasi. The design used in this study is hypothesis testing (SEM) – SmartPLS 3.0. Based on the results of the analysis that has been done that Partially Work From Home does not have a significant effect on employee performance, Work Stress partially does not have a significant effect on employee performance, and job training has a significant effect on employee performance. Then simultaneously the variables Work From Home, Job Stress, and Job Training have a positive and significant effect on employee performance at SMK Widya Nusantara Bekasi.
MEMBANGKITKAN MOTIVASI DAN SUPPORT PELATIHAN KERJA UNTUK MENINGKATKAN KINERJA Sugeng Sismayadi; Bintang Narpati; Kardinah Indrianna Meutia; Dian Sudiantini; Wastam Wahyu Hidayat
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.v19i1.2236

Abstract

This study aims to determine the effect of the relationship between work motivation and training on employee performance. This research method uses a saturated sample to determine respondents from a population of 134 employees. To obtain data is carried out by interviews, observations and distribution of questionnaires to the leaders and employees of the company. In addition, secondary data is also carried out by taking theories in previous articles or journals and literature studies. Encouragement Work motivation is needed by employees to develop their careers by attending trainings provided by company management. The role of leadership is needed in supporting the training of employees. Therefore, leaders should provide opportunities for employees to develop their careers and abilities to be more expert in their fields, besides that work motivation from leaders is important to raise enthusiasm in employees. To determine the magnitude of the influence of each independent variable, namely work motivation and training on the dependent variable or employee performance. Multiple linear regression analysis techniques were used in this study.

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