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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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STRATEGI PENGEMBANGAN PRODUK BARU SEBAGAI UPAYA DALAM MENINGKATKAN DAYA SAING PERUSAHAAN Husniar, Farah; Sari, Tita Resita; Safira, Afni Melati; Kamila, Edita Rachma
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2156

Abstract

Product development is one of the marketing strategies that aims to increase the company's competitiveness. To realize product development, companies are required to provide a wide range of product choices to consumers by taking into account the dimensions of product development itself. The purpose of this research is to find out how the new product development strategy is an effort to increase the company's competitiveness. the research method used is a literature study of several models adopted and outlined in a descriptive form. The results of this study state that the product development strategy is through a product development process by generating ideas, developing and testing product concepts. Strategies to increase competitiveness include new products for the world, new product lines, improvement of existing products, repositioning, cost reduction.
PENGARUH DANA ALOKASI UMUM DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI TAHUN PERIODE 2017-2022 Hardiansyah, Hardiansyah; Usdeldi, Usdeldi; Tanjung, Ferri Saputra
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2158

Abstract

Pertumbuhan ekonomi di wilayah Provinsi Jambi mengalami keterlambatan dimana pada 2020 pertumbuhan ekonomi Provinsi Jambi melambat dibandingkan 2019. Ekonomi Provinsi Jambi pada 2020 tercermin dari PDRB yang tumbuh sebesar 4,40%, menurun dibandingkan tahun 2019 sebesar 4,71%, serta lebih rendah dibandingkan pertumbuhan ekonomi secara nasional yang tumbuh sebesar 5,02%. kesebelas wilayah yang ada di Provinsi Jambi tersebut memiliki potensi untuk mengembangkan kegiatan perekonomiannya karena memiliki pertumbuhan ekonomi yang senantiasa mengalami peningkatan. Hal ini merupakan nilai tambah yang menjadi sisi positif dari pemerataan pembangunan yang dilaksanakan di Indonesia.Penelitian ini bertujuan untuk menganalisis pengaruh dana alokasi umum, dana alokasi khusus, dan pendapatan asli daerah terhadap kelemahan pertumbuuhan ekonomi pada kanupaten dan kota di provinsi Jambi periode 2017-2022.Metode penelitian yang digunakan dalam penelitian ini adalah asosiatif kausal dengan pendekatan kuantitatif. Populasi penelitian ini berjumlah 11 kabupaten dan kota yang ada di Provinsi Jambi. Teknik pengambilan sampel menggunakan purposive sampling yaitu sampel yang dipilih dengan mengambil objek penelitian yang selektif dan mempunyai ciri-ciri yang spesifikdari populasi sehingga dapat dianggap cukup representatif. Sampel yang digunakan dalam penelitian ini adalah 11 kabupaten dan kota yang ada di Provinsi Jambi dengan periode 2017-2022.Hasil pengujian hipotesis secara parsial menunjukkan bahwa variabel DAU (X1) berpengaruh terhadap pertumbuhan ekonomi (Y), hal ini dibuktikan dengan thitung > ttabel (2,745 > 1,99834) variabel DAK (X2) berpengaruh terhadap pertumbuhan ekonomi dengan thitung > ttabel (3,740 > 1,99834) dan pendapatan asli daerah (X3) berpengaruh terhadap pertumbuhan ekonomi (Y) hal ini dibuktikan dengan nilai thitung > ttabel (4,027 > 1,99834). Hasil pengujian hipotesis secara simultan menunjukan bahwa variabel DAU (X1), DAK (X2) dan PAD (X3) memiliki pengaruh terhadap pertumbuhan ekonomi (Y), hal ini dibuktikan dengan nilai Fhitung > Ftabel (8,010 > 2,75).Hasil penelitian ini dapat disimpulkan bahwa secara parsial variabel X1 berpengaruh terhadap variabel Y, variabel X2 berpengaruh terhadap variabel Y, variabel X3 berpengaruh terhadap variabel Y dan secara simultan menunjukan bahwa variabel X1, X2 dan X3 memiliki pengaruh variabel Y.
ANALISIS STRATEGI MARKETING MIX SYARIAH DALAM PENINGKATAN VOLUME PENJUALAN : Studi Kasus Rumah Makan Ayam Kremes Arema Di Kecamatan Rimbo Bujang Handika, Bayu; Efni Anita; Prasaja, Ahmad Syukron
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2169

Abstract

This study aims to determine the sharia marketing mix strategy, inhibiting factors and efforts to increase sales of Kremes Arema Chicken Restaurant in Rimbo Bujang District. This study used qualitative methods and the sample of this study was the owner of Kremes Arema Chicken Restaurant. Data collection through observation, interviews, and documentation. The conclusions show that: (1) The sharia marketing mix strategy has not been carried out optimally (2) Production inhibiting factors include; the amount of money available for promotion, the nature of the market, the nature of the product and the product life cycle (3) The efforts made by Kremes Arema Chicken Restaurant in increasing sales include; Find new customers, respond quickly to customers, add new employees, and have special access for buyers to choose products safely and comfortably.
FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE 2019-2021 Apriliyani, Ragil Dewi; Saharsini, Astuning
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2171

Abstract

The purpose of the study is to analyze the effect of the size of company, profitability, solvency, audit opinion and audit switching on audit delay in property and real estate companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 35 companies from 71 populations companies, so that the total of samples in this analysis are 105 data. The research period conducted from 2019-2021. The analytical technique used in this research is descriptive statistics test, classic assumption test, multiple regression analysis and hypotesis test. The result of this study is that partially the independent variable that have an effect is the size of company, profitability and audit opinion while solvency and audit switching have no effect. Simultaneously, all independent variables have an overall effect on the dependent variable.
EVALUASI PENERAPAN SISTEM PENGENDALIANINTERNAL PERSEDIAAN BARANG DAGANG DENGAN COSO FRAMEWORK PADA PINTU AIR SWALAYAN MAUMERE Sengari, Maria K. Nini; Dince, Maria Nona; Rangga, Yoseph Darius P.
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2175

Abstract

This study aims to find out whether the implementation of internal control of merchandise inventory at the Self-Service Water Gate (PAS) is in accordance with the COSO Framework (The Committee Of Sponsoring Organization Of Treadway Commission). The type of research used is a type of descriptive research, the type of data used is primary data and secondary data. Data were obtained by observation, interviews and documentation. This research is a research that uses a qualitative descriptive approach. The analysis step is by reducing data, presenting data, and drawing conclusions. The results showed that the application of internal control of merchandise inventory by Maumere Swalayan Water Gate which is in accordance with COSO theory is, control environment, risk assessment, control activities and information and communication. Meanwhile, what is not in accordance with the COSO theory is monitoring.
PENGARUH KONSUMSI DAN HARGA DAGING SAPI TERHADAP PENDAPATAN RUMAH POTONG HEWAN SIMPANG RIMBO KELURAHAN KENALI BESAR KECAMATAN ALAM BARAJO Rahmadani, Endang Riska; Rusliani, Hansen; Budiyanto, Achyat
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2178

Abstract

This study aims to determine the effect of beef consumption and beef prices on the income of the Simpang Rimbo slaughterhouse. This research is a quantitative type. The samples used were 36 types of secondary data. Based on the results of the study, there was one variable that did not significantly influence the income of the Simpang Rimbo slaughterhouse, namely the price of beef, while the other variable, namely beef consumption, had a positive and significant effect on the income of the Simpang Rimbo slaughterhouse. Simultaneously there is a significant influence between beef consumption and beef price. The Adjusted R Square (R2) value is 0.411 or 41.1%, which means that the influence of the independent variable on the dependent variable has an effect of 41.1% and the remaining 58.9% is influenced by other variables outside this study
DAMPAK PENDIRIAN ALFAMART TERHADAP KURANGNYA PENDAPATAN TOKO KECIL DIKELURAHAN TALANG BABAT KECAMATAN MUARA SABAK BARAT Azzahid, Muhammad; Nengsih, Titin Agustin; Dirwantara, Victor
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2179

Abstract

This study aims to find out the impact on the community of small shop owners as a result of the establishment of an Alfamart in Talang Babat Village, Muara Sabak Barat District, this research is of a qualitative type using primary and secondary data sources. The object of this research is a number of small shop owners who feel the impact of the establishment of an alfamart in Talang Babat Village, Muara Sabak Barat District. Data were obtained directly from 15 respondents using data analysis methods, namely observation, interviews and personal documentation, then the data was processed using data processing techniques. The results of the study show that: The negative impact is felt, especially losing a lot of their regular customers and then decreasing their daily turnover or income which causes them to have to rethink or increase capital for tomorrow. However, this cannot be separated from the positive impact that is felt, namely being able to provide easy access to the whole community and being able to provide jobs for young people and women in the Talang Babat village. Before the existence of Alfamart, their income could be said to be decent or sufficient, but now it is no longer the case. It is clear that the existence of Alfamart greatly influenced the sustainability of small shops. Traders admit that for the last few years, Alfamart has had quite a pronounced impact. Their income is also decreasing as felt by some informants, namely by 40% per day.
ANALISIS PENGELOLAAN DANA WAKAF DI MASJID AGUNG AL-FALAH KOTA JAMBI DALAM TINJAUAN KONSEP WAKAF PRODUKTIF Habriyanto, Habriyanto; Rahma, Sri; Shatrialdi, Gusti
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2180

Abstract

Penelitian ini berjudul Analisis Pengelolaan Dana Wakaf Di Masjid Agung Al-Falah Kota Jambi Dalam Tinjauan Konsep Wakaf Produktif. Tujuan dari penelitian ini adalah: 1) Untuk menjelaskan pengelolaan dana wakaf di Masjid Agung Al-Falah Kota Jambi. 2) Untuk menjelaskan tinjauan konsep Wakaf produktif terhadap pengelolaan dana wakaf di Masjid Agung Al-Falah Kota Jambi. 3) Untuk menjelaskan kendala dalam pengelolaan dana wakaf di Masjid Agung Al-Falah Kota Jambi. Metode penelitian yang digunakan oleh peneliti adalah dengan pendekatan kualitatif. Hasil penelitian ini adalah: 1) Dalam proses pengelolaan dana wakaf di Masjid Al-Falah menjalankan pengelolaan dana wakaf dari mulai sumber dana, penggunanan hingga alokasi dana wakaf. Adapun sumber dana wakaf di Masjid Al-Falah berasal dari wakaf masyarakat umum dan dana pendidikan siswa Al-Falah. Sementara itu dana hasil dana wakaf dialokasikan untuk, 1) Pembangunan dan perawatan masjid, 2) Operasional kegiatan masjid, 3) Kegiatan ekonomi masjid, 4) Santunan pada musafir. 2) Wakaf produktif yang diterapkan dalam pengelolaan dana wakaf di Masjid Al-Falah yaitu dilakukan dengan cara pengelola dana wakaf menerima dana wakaf dari masyarakat, lalu pengelola wakaf mengelola benda dan dana wakaf tersebut, setelah itu melakukan mengalokasikan hasil pengelolaan wakaf tersebut untuk berbagai kebutuhan masjid seperti pembangunan, honorarium, ekonomi masjid dan sebagainya sebagaimana keputusan pengurus dan amanat dari memberi wakaf. Wakaf produktif tersebut berupa penggunaan danawakaf untuk pendidikan sekolah, usaha perikanan, usaha perdagangan dan koperasi masjid. 3) Ada sejumlah kendala yang dihadapi oleh pengelola Masjid Al-Falah dalam pengelolaan wakaf produktif di Masjid Al-Falah. Kendala-kendala tersebut terdiri dari: 1) Kendala dalam sarana prasarana ekonomi yang ada di Masjid Al-Falah. 2) Kendala SDM wakaf produktif di Masjid Al-Falah. 3) Kendala dalam hal anggaran yang diperuntukan untuk kegiatan ekonomi produktif di Masjid Al-Falah. Adapun solusi yang dilakukan oleh pengelola Masjid Al-Falah untuk mengatasi kendala-kendala tersebut adalah dengan solusi pengelolaan dana yang ada secara optimaal dan dengan disesuaikna dengan program kegiatan yang akan dilaksanakan.
PENERAPAN DATA WAREHOUSE PADA PT. TELKOM YOGYAKARTA Meilani, Ayla Nisha; Rifani, Devi; Salsabila, Salsabila; Nurbaiti, Nurbaiti
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2197

Abstract

Data warehouse (Warehouse data) is expected to empower mining information to recognize the design in the information, for example when planning procedures that can build agreement and benefit the organization. which method used in Internetsearching research or are called search based strategies online (web), is an information retrieval system through web-based media such as the internet or other network media that provide online facilities. Objective This research is to make it easier for the officers of PT. Telkom Yogyakarta to collect information about accessible products or materials. Result of research the recording and search procedures used by warehouse staff were not effective because it is still being carried out physically, and when the stock taking is carried out, the material is available are often not the same as the results obtained. So with them use a data warehouse system to collect all data carefully and accurate.
ANALISIS MANFAAT PENGIMPLEMENTASIAN BASIS DATA DI DALAM LINGKUNGAN SEKOLAH Ramadhani, Indri Gayatri; Sari, Ok. Putri Ananda; Wicaksono, M. Fadli; Roren, Yeli; Nurbaiti, Nurbaiti
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.2207

Abstract

The aim of this study to provide the importance of the benefits of databases in schools today, because in this sophisticated era, database needs are needed to make it easier to make reports, retrieve and store data that was originally made manually which is time consuming and prone to data errors. . With the application of a database system, everything can be done easily and quickly, and the resulting data will be accurate. The research method used is a qualitative method by observing and recording reality through observation, interviews, and documentation. The results of the study show that the benefits of using databases in schools today are the quality of the data and information accessed according to what is input, and the most important benefit is classifying data and information so that it is easier for teachers to understand, anticipating the occurrence of data similarities or data instability. Helping the process of saving, accessing, editing, and deleting data, Protecting databases for schools to shorten processing time and get significant results

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