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Jurnal Riset Manajemen dan Akuntansi (JURIMA)
Published by Politeknik Pratama Purwokerto
ISSN : 28278569     EISSN : 28278577     DOI : https://doi.org/10.55606/jurima.v1i3
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Manajemen dan Akuntansi berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua bidang Ilmu Manajemen dan Akuntansi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 120 Documents
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PENGARUH AMBIGUITAS PERAN TERHADAP KINERJA PEGAWAI PADA DINAS KOPERASI USAHA KECIL DAN MENENGAH (UKM) KABUPATEN BIMA Eti Kurniati; Kusumayadi, Firmansyah
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.255

Abstract

This study aims to determine the significant effect of role ambiguity on employee performance at the Department of Small and Medium Enterprises Cooperatives, Bima Regency. The instrument in this study used a questionnaire with a Likert scale. The population in this study were all employees at the Office of Cooperatives for Small and Medium Enterprises, Bima Regency, totaling 51 people consisting of 30 Civil Servants and 21 Honorary Employees. The sampling technique in this study was done by purposive sampling technique. Data collection techniques using observation, interviews, questionnaires, documentation. The data analysis technique used validity test, reliability test, simple linear regression test, simple correlation coefficient test, coefficient of determination test and t test with the help of SPSS version 22 for windows. The results showed that role ambiguity had a significant effect on employee performance at the Department of Cooperatives, Small and Medium Enterprises, Bima Regency.
PENGARUH MOTIVASI KERJA DAN STRES KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN CV SURYA UNGGUL SENTOSA (SUS) KOTA BIMA Ina Ki'i, Yasinta; Jaenab, Jaenab
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.266

Abstract

This study aims to determine the effect of work motivation and work stress on employee productivity at CV Surya Superior Sentosa (SUS) Bima City. This type of research is associative with the research tool is a questionnaire. The population in this study were 40 employees and the sampling technique using a saturated sample was all employees at CV. Surya Abadi Sentosa excelled as many as 40 people with the sample. Data collection techniques in this study using observation, questionnaires, documentation and literature study. The analysis technique used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. From the results of the analysis, it can be concluded that there is a partially significant effect of motivation on employee work productivity, there is a partially significant influence of organizational culture on employee performance, there is a simultaneous influence of motivation and work stress on employee productivity.
PENGARUH EARNING PER SHARE, DEVIDEN PER SHARE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Suratman Suratman; Aldi Wahyu Wibowo
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.292

Abstract

This writing was conducted to examine the effect of the variables Earning Per Share (EPS), Dividend Per Share (DPS), and Return On Equity (ROE) on stock prices in mining companies listed on the Indonesian stock exchange for the 2017-2020 period. The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The population in this paper are 47 mining companies listed on the IDX. The sampling technique used was the purposive sampling technique so that there were 10 research samples. The results show that Earning Per Share, Dividend Per Share, and Return On Equity simultaneously affect stock prices in mining companies listed on the IDX for the 2017-2020 period. Partially, the Earning Per Share variable has a significant effect on the stock price of mining companies, while the Dividend Per Share and Return On Equity variables have no significant effect on the stock price of mining companies listed on the IDX for the 2014-2020 period.
PENGARUH KERAGAMAN PRODUK DAN LOKASI PENJUALAN TERHADAP KEPUASAN KONSUMEN PADA WARUNG MASITAH Suyono, Agus; Ernawati, Sri
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.325

Abstract

This study aims to determine (1) whether there is an influence of product diversity on consumer decisions at Masita stalls (2) whether there is an influence of the influence of sales location on consumer decisions at Masita stalls (3) whether or not there is an influence of the influence of product diversity and sales location on consumer decisions. at Masita's shop. The type of research in this study is associative. This research was carried out at the Masita stall, which targeted consumers who had visited the Masita stall. The sampling technique used is purposive sampling with 60 respondents. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination analysis test, correlation coefficient, partial test and simultaneous test. Based on the results of the study, it is shown that (1) the product diversity variable has an effect on consumer satisfaction at the Masita stall. (2) the sales location variable has no effect on consumer satisfaction at the Masita stall. (3) variable product diversity and sales locations have an effect on consumer satisfaction at the Masita stall
PROBLEMATIKA DAN SOLUSI KREDIT MACET KREDIT USAHA RAKYAT (KUR) PADA BANK X Rina Trisnawati; Nuwun Priyono; Ayunda Putri Nilasari
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i1.353

Abstract

This research is motivated by the problems that occur in banks, namely bad loans, this is due to the lack of cooperative debtors in completing their installment obligations and mistakes made by the bank in conducting debtor surveys and credit analysis. The method used in this study is a qualitative approach, through interviews with employees of Bank X. The conclusion of the resolution of the problem of bad loans in this study is by intensive collection when the debtor is in arrears in installments. Bank X will also restructure or reschedule the debtor's credit (there is a change in the term and the amount of installments) this is intended so that debtors can have the ability to pay installments smoothly. When the debtor is really unable to make repayments or installment payments, the bank will sell the assets and collateral/collateral from the debtor.
PRODUKTIVITAS KERJA PEGAWAI YANG DI PENGARUHI OLEH WORK FROM HOME (WFH) DAN LINGKUNGAN KERJA SELAMA MASA PANDEMI PADA DINAS PERHUBUNGAN KOTA BIMA Al Halim, Rifky; Kusumayadi, Firmansyah
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i3.354

Abstract

This study aims to determine the partially significant effect of work from home (WHF) on workproductivity at the Bima City Transportation Service. To find out the partially significant effectof the work environment on work productivity at the Department of Transportation of the Cityof Bima. To find out (WHF) and the work environment have a significant simultaneous effecton the work productivity of employees at the Department of Transportation of the City of Bima.The instrument in this study used a questionnaire with a Likert scale. The population in thisstudy were 80 employees consisting of 34 civil servants and 46 honorary employees. Thesample in this study were 34 civil servants. The sampling technique used by the researcherwas purposive sampling. Data collection techniques using questionnaires, observation andliterature studies, data analysis techniques using validity tests, reliability tests, classicalassumptions test, multiple linear regression analysis, correlation analysis, coefficient ofdetermination, t test and f test with the help of SPSS. The results showed that Work FromHome (WFH) significantly affected employee productivity at the Department of Transportationof the City of Bima, the work environment significantly had an influence on the productivity ofemployees at the Department of Transportation of the City of Bima, simultaneously thevariables (X1) Work From Home (WFH) and the work environment (X2) at the Department ofTransportation of the City of Bima has a significant effect on employee work productivity (Y)
Hubungan Manajemen Karir dan Komitmen Organisasi Rahayu Mardikaningsih; Didit Darmawan
Jurnal Riset Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v1i3.365

Abstract

Career is one form of organizational appreciation to workers. This needs to be observed carefully so that it can be a motivating factor for workers. In addition, organizational commitment is a form of employee loyalty to the organization. Both contribute to the empowerment of people in the organization. This research was conducted to prove whether there is a relationship between career management and organizational commitment so that the type of research conducted is correlational research. A total of 98 employees working in PT ABC will be selected to be set as the sample. The sample is determined by the census technique. The researcher uses primary data obtained from the results of questionnaires that have been answered by employees. This study resulted in the finding that there is indeed a relationship between career management variables and organizational commitment.
ANALISIS KRITERIA PEMILIHAN PEMASOK DALAM E-PROCUREMENT PADA UMKM DENGAN METODE BWM-SMART Haunan Damar; Febrianur I F S Putra
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.379

Abstract

The selection of supplier is a strategic decision that must be taken by any business including MSMEs. Various efforts in finding the right supplier, one of which is by utilizing information and communication technology, must be taken to ensure business’ viability. In addition, nowadays the search for the best suppliers is not limited by geographical boundaries, but can also take into account the competitive advantages offered by potential suppliers elsewhere using technological help. This study aims to explain the criteria for digital suppliers in MSMEs with multi-criteria decision-making approaches, the best-worst method (BWM) and the simple multi-attribute rating technique (SMART). The attribute scoring the most according to best-worst method is responsiveness, followed by price, product quality, reputation, service, guarantee and lastly delivery.
PENGARUH KUALITAS DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN SEPATU COMPASS DI JAKARTA BARAT Wibisono, Diaz; Kramadibrata, Budi
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i3.544

Abstract

The increasing interest in the fashion world today makes purchases of goods increase. This study aims to determine the effect of quality and brand image on purchasing decisions. Design/methodology/approach: This study used an associative quantitative approach with a sample size of 55 . The instruments used are questionnaires and tests. Testing the quality of the instrument includes validity and reliability tests. Data analysis used descriptive and correlation analysis, while for hypothesis testing using multiple linear regression analysis. Results: The results showed that there was a positive and significant relationship between quality and brand image on purchasing decisions with an R-Square value of 0.88. Research limitations/implications: This analysis is only conducted in the West Jakarta area and does not take into account other variables or moderating variables that influence purchasing decisions.
PENGARUH KOMISARIS INDEPENDEN, TAX PLANNING, DAN INSENTIF NON-PAJAK TERHADAP MANAJEMEN LABA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2020 Prasanti, Hana; Jannah, Lu’Lu’ul
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i3.546

Abstract

Manajemen laba terjadi akibat pentingnya informasi dalam laporan keuangan. Untuk meminimalkan Manajemen laba, komisaris independen diharapkan meminimalisir Manajemen laba. Pajak juga bisa jadi alasan Manajemen laba terjadi, yatiu menurunkan laba untuk mengurangi beban Pajak yang di bayar. Karena kesalahan Manajemen, leverage menjadi tinggi dan dilakukan kegiatan Manajemen laba. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data sekunder. Dengan data yang diambil dari laporan keuangan perusahaan sub sektor makanan dan minuman yang terdaftar di BEI dari tahun 2017-2020. Penelitian ini memberikan hasil yaitu dua variabel tidak berpengaruh dan satu variabel berpengaruh. Leverage menjamin variabel yang berpengaruh terhadap manajemen laba, sedangkan komisaris independen dan tax planning tidak berpengaruh terhadap manajemen laba.

Page 4 of 12 | Total Record : 120

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