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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 196 Documents
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Peran Financial Performance Dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial Distress Nur Aeni; Meilani Purwanti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.954

Abstract

This study analyzes the effect of Good Corporate Governance (GCG) on Financial distress with Financial performance as a mediating variable in industrial sector companies listed on the IDX for the period 2020–2023. The background of this study is based on increasing business competition due to cheap products from China, which caused the closure of 30 factories during that period. This study uses secondary data from financial reports of public companies with a purposive sampling method, resulting in 52 samples. Data analysis was carried out through regression and the Sobel test using SPSS 29. The results showed that GCG had no effect on Financial performance (p = 0.240), Financial performance had a negative effect on Financial distress (p = 0.000), and GCG had a negative effect on Financial distress (p = 0.035). However, Financial performance did not mediate the relationship between GCG and Financial distress (p = 0.254).
Pengaruh Perataan Laba dan Ukuran Perusahaan terhadap Reaksi Pasar pada Perusahaan Pertambangan Febi Tamu Rambu Duka; Yohana Febiani Angi; Eve Ida Malau
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.955

Abstract

This study aims to examine the effect of income smoothing and firm size on market reaction. The research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018–2023. This study employs a quantitative approach with documentation as the data collection technique. The sample was selected using a purposive sampling method. The total sample consists of 14 companies over a period of 6 years, resulting in 84 observations, focusing on the coal and metal mineral subsectors. The data were analyzed using panel data regression, while the classical assumption tests used were multicollinearity and heteroscedasticity tests. The results of this study indicate that, partially, firm size has a negative and significant effect on market reaction, while income smoothing has no effect on market reaction. Additionally, the simultaneous test shows that income smoothing and firm size have a joint effect on market reaction.
TEORI AKUNTANSI DAN PERUMUSANNYA: SEBUAH KAJIAN LITERATUR Debora Desnia; Desy Amelia Sinaga; Gita Sonia Marpaung; Sylvia Anastasya Marpaung; Jufri Darma
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.956

Abstract

Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.
ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024 Naning Setiani; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.957

Abstract

This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMTIF MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI Samuel Bagus Kristiawan; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.959

Abstract

Abstract. This study examines the influence of social media on student consumer behavior in managing personal finances. It aims to identify the role of advertising exposure, influencers, and social interaction in shaping consumption decisions. Using a quantitative survey approach with 100 students in Surakarta, the findings suggest that social media significantly affects spending behavior and financial management.
PENGARUH KUALITAS LAPORAN KEUANGAN, TRANSPARANSI INFORMASI, DAN PEMAHAMAN PUBLIK TERHADAP RISIKO FRAUD PERTAMINA Nafisah Emir; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.962

Abstract

This research aims to analyze the influence of financial statement quality, information transparency, and public understanding on fraud risk at PT Pertamina (Persero). The study uses a quantitative method with both primary and secondary data collection. A questionnaire was distributed to selected respondents, while financial reports from 2022 to 2024 were used as secondary sources. The results of multiple regression analysis show that financial reporting quality and information transparency significantly reduce fraud risk. Meanwhile, public understanding, although showing a negative direction, is not statistically significant. These findings highlight the importance of reliable and transparent financial disclosures in reducing fraud risk in state-owned enterprises.
Analisis Pengelolaan Keuangan Dana Desa (Studi Kasus Desa Dampang Kabupaten Bulukumba) Suci Aulia Salsabilah Usri; Samirah Dunakhir; Samsinar Samsinar
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.965

Abstract

This study aims to determine the management of village funds in Dampang Village, Bulukumba Regency. The variables in this study are: financial management of village funds consisting of 5 stages, namely planning, implementation, administration, reporting, and accountability of village funds. The population of this research is all village fund management reports and documents that support the village fund management process as well as village officials related to village fund management in Dampang Village, Bulukumba Regency, while the sample is the village fund management report and documents related to village fund management and village officials related to fund management in Dampang Village, Bulukumba Regency in 2023. Data collection techniques were carried out using documentation supported by interviews. Data analysis was carried out with comparative descriptive. The results of this study indicate that the management of village funds in Dampang Village, Bulukumba Regency is only in accordance with the implementation, administration and accountability stages, while the planning and reporting stages are not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management.
PENGARUH SERVICE QUALITY, CUSTOMER EXPERIENCE DAN PERCEIVED VALUE TERHADAP LOYALITAS PELANGGAN MASKAPAI AIRASIA DI PEKANBARU Syofiatul Safitri; Nadya Nurwahyuni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.976

Abstract

Business competition in Indonesia is increasing, many companies operating in the same field, offering similar services make competition unavoidable, one of which is in the aviation industry. This study aims to determine the effect of service quality, customer experience and perceived value on customer loyalty of airlines using the services of the AirAsia Pekanbaru Representative Office. This study uses a quantitative method. The sampling technique is Purposive Sampling with a sample size of 98 respondents. The data obtained were processed using SPSS software version 25. The results of this study are: (1) service quality has a significant effect on customer loyalty, (2) customer experience has a significant effect on customer loyalty, (3) perceived value has a significant effect on customer loyalty, (4) service quality, customer experience and perceived value together can increase customer loyalty.
ANALISIS PENGELOLAAN KEUANGAN PADA USAHA MIKRO: Studi Kasus Pada Rumah Makan Ampera Di Kelurahan Simpang Baru Kota Pekanbaru Kristina Sihotang; Mariaty Ibrahim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.1136

Abstract

Micro businesses play an important role in increasing and equalizing community income so as to realize national stability, because this business can expand employment opportunities. However, micro businesses are not free from various obstacles, especially obstacles in the management of business finances that are not yet effective. Many micro businesses have not been able to implement 4 indicators of financial management, namely planning, recording, reporting and control. This study aims to determine the Financial Management of Micro Business Ampera Restaurant in Simpang Baru Village, Pekanbaru City. This type of research is qualitative with a descriptive approach. Data sources were obtained through observation, interviews and documentation involving 10 informants. The results of the study indicate that Financial Management at Ampera Restaurant in Simpang Baru Village, Pekanbaru City is not optimal. Of the 4 indicators of financial management, only the planning indicator can be said to be good. This is due to the lack of knowledge and limited human resources in recording, reporting and controlling. The results of this study are expected to provide useful information to improve financial management for micro-entrepreneurs.
Implementasi Digital Banking di Kawasan Asia Tenggara Tania Tri Wahyuni Taha; Sri Astuty; Diah Retno Dwi Hastuti; Irwandi Irwandi; Abd Rahim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1140

Abstract

The increase in digital banking due to the influence of high levels of internet usage makes the process of digital financial services easy. The Internet is growing rapidly, fast and cheap, has the potential to increase productivity and competitiveness of Southeast Asian economies. The study was conducted in 10 Southeast Asian countries, namely Indonesia, Malaysia, the Philippines, Singapore, Thailand, Brunei Darussalam, Myanmar, Vietnam, Laos, and Cambodia. Except for Timor Leste due to limited data in supporting this research. The object of this study is the use of digital banking as a dependent variable, while the exchange rate (Nt), foreign exchange reserves (Cd), and interest rate (Sb) are independent variables. In addition, the amount of money in circulation is M0 & M1 as the moderator variable. The data collection technique is by taking panel data from 2014 – 2023 obtained from the official website, namely Stastika.com, Tranding Economic, Focus Economic, World bank and sources related to this research. The data collection technique in this study was carried out using Eviews12. tests are needed in selecting the most appropriate estimates, namely, the Chow Test, the Hausman Test and the Lagrange Multiplier Test. In the regression of moderation variables using the Moderated Regression Analysis (MRA) interaction model.

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