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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
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 281 Documents
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Analisis Penerapan Prinsip-Prinsip Good Corporate Governance Dalam Pengelolaan Dana Desa Pada Pemerintah Desa Tamansari Kecamatan Tlogowungu Kabupaten Pati Andini Aprilia Putri; Alvianita Gunawan Putri; Ardian Widiarto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.1979

Abstract

Dana desa yang disalurkan dalam jumlah yang besar perlu dikelola dengan maksimal untuk menghindari adanya penyelewengan. Keterbatasan keterbukaan informasi menyebabkan masyarakat sulit mengakses informasi tersebut. Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip good corporate governance dalam pengelolaan dana desa pada Pemerintah Desa Tamansari. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yaitu melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan penerapan prinsip-prinsip good corporate governance dalam pengelolaan dana desa di Desa Tamansari telah berjalan dengan baik namun penerapan prinsip transparansi belum berjalan secara optimal. Kurangnya sumber daya manusia menyebabkan kurang optimalnya transparansi dalam pengelolaan dana desa pada Desa Tamansari.
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada Hotel Horison Kota Lama Semarang Kania Averina; Heni Widyarti; Alvianita Gunawan Putri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.1980

Abstract

Industri perhotelan sebagai sektor jasa menghadapi tingkat persaingan yang semakin tinggi sehingga menuntut perusahaan untuk mengelola sumber daya manusia secara efektif guna mendukung kualitas pelayanan dan pencapaian tujuan organisasi. Sumber daya manusia memiliki peran strategis dalam menentukan keberhasilan operasional hotel, sehingga diperlukan evaluasi yang sistematis terhadap pelaksanaan fungsi sumber daya manusia. Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan sembilan fungsi sumber daya manusia pada Hotel Horison Kota Lama Semarang. Penelitian ini menggunakan pendekatan kualitatif dengan teknik purposive sampling melalui penyebaran kuesioner kepada responden yang terlibat langsung dalam pelaksanaan fungsi sumber daya manusia. Pengumpulan data dilakukan melalui wawancara, kuesioner, observasi, dan studi dokumentasi. Analisis data dilakukan menggunakan tahapan audit manajemen yang meliputi audit pendahuluan, review dan pengujian pengendalian manajemen, audit terinci, serta pelaporan. Hasil penelitian menunjukkan bahwa perusahaan telah melaksanakan sembilan fungsi sumber daya manusia. Namun, tingkat efektivitas pelaksanaan fungsi tersebut masih bervariasi. Tiga fungsi, yaitu pelatihan dan pengembangan, perlindungan tenaga kerja, serta hubungan ketenagakerjaan telah berjalan secara efektif. Sementara itu, enam fungsi lainnya, yaitu perencanaan sumber daya manusia, rekrutmen, seleksi, orientasi dan penempatan, penilaian kinerja karyawan, serta kompensasi dan balas jasa belum berjalan secara efektif. Temuan ini mengindikasikan perlunya perbaikan dalam pengelolaan sumber daya manusia, khususnya pada fungsi-fungsi yang belum optimal. Implikasi penelitian ini menunjukkan bahwa hasil evaluasi terhadap fungsi sumber daya manusia dapat digunakan sebagai dasar bagi manajemen dalam menyusun kebijakan dan rekomendasi perbaikan guna meningkatkan efektivitas pengelolaan sumber daya manusia di industri perhotelan.
Digital Tax Administration and Its Impact on SMEs’ Tax Compliance Behavior Eka Satria Wibawa; Selly Silviawati; Nindi Anggi Wardani; Sri Wahyuning; Kasih Purwantini; Hendri Rasminto; Febryantahanuji
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.1982

Abstract

The digital transformation of tax administration has become a strategic government initiative to enhance service efficiency and strengthen tax compliance, particularly among small and medium-sized enterprises (SMEs) that form the backbone of the national economy. Although the adoption of digital systems such as e-filing, e-billing, and e-invoicing has streamlined tax reporting and payment processes, their actual effectiveness in shaping SME compliance behavior remains an issue that requires deeper examination. This study aims to investigate the influence of digital tax administration on the tax compliance behavior of SMEs in Indonesia, while also identifying the enabling and constraining factors in its implementation. A descriptive–exploratory qualitative approach was employed, with data collected through in-depth interviews, non-participant observation, and analysis of documents related to digital tax policies. The findings reveal that the digitalization of tax administration contributes positively to formal compliance, particularly in terms of timely reporting, but has not yet fully translated into improved material compliance, namely accurate tax payments in accordance with regulations. Key determinants of successful implementation include digital literacy, system quality, and the availability of technical support from tax authorities. These results reinforce the Technology Acceptance Model and existing tax compliance literature by highlighting that perceived ease of use and perceived usefulness of technology play a critical role in shaping taxpayer compliance behavior.
Peranan Kualitas Audit dalam Memoderasi Hubungan antara Kinerja ESG dan Nilai Perusahaan pada Perusahaan Energi di Indonesia Siti Ambar Mukti Puji Lestari; J.B.Amiranto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2023

Abstract

This study aims to examine and analyze the effect of ESG performance on firm value, with audit quality serving as a moderating variable. The sample of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2025. Based on purposive sampling criteria, seven companies met the requirements for this study. The research utilizes secondary data obtained from the official IDX website, including annual reports and sustainability reports. The analytical tool employed to test the research hypotheses is EViews version 13. The findings indicate that ESG performance does not significantly affect firm value, and audit quality does not moderate the relationship between ESG performance and firm value
Pengaruh Intellectual Capital dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Intervening pada Perusahaan Manufaktur Makanan dan Minuman di BEI Riska Septi Ariani; Sri Rahayuningsih
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2024

Abstract

This study aims to examine the effect of Intellectual Capital and Capital Structure on Firm Value with Profitability as an intervening variable in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from annual reports, selected through a purposive sampling technique. The data were analyzed using the Partial Least Square method to evaluate both direct and indirect relationships among the variables. The results indicate that Intellectual Capital has a positive and significant effect on Firm Value, yet it does not have a significant effect on Profitability. Capital Structure also shows a positive and significant effect on Firm Value, while it has a negative and significant influence on Profitability. Furthermore, Profitability does not significantly affect Firm Value, indicating that it cannot function as an intervening variable. Profitability is found to fail in mediating the relationship between Intellectual Capital and Firm Value, and likewise fails to mediate the relationship between Capital Structure and Firm Value. These findings highlight that Firm Value is primarily influenced directly by Intellectual Capital and Capital Structure, whereas Profitability does not play a meaningful mediating role within the model
Pengaruh Kepemimpinan Visioner dan Penempatan Terhadap Kepuasan Kerja Topan Alparedi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2033

Abstract

This study aims to examine the effect of visionary leadership and job placement on the job satisfaction of rectorate staff at the State Islamic Institute (IAIN) Curup. A quantitative approach with a survey method was employed. The research population consisted of academic officials at IAIN Curup, with a sample of 55 respondents selected using cluster random sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS software. The results indicate that visionary leadership has a positive and significant effect on job satisfaction. Furthermore, job placement also shows a positive and significant influence on job satisfaction. Simultaneously, visionary leadership and appropriate job placement significantly contribute to enhancing the job satisfaction of rectorate staff at IAIN Curup. These findings highlight the importance of clear visionary leadership and competency-based job placement policies in fostering a supportive work environment and improving employee job satisfaction
Strategi Bauran Pemasaran di Tirta Bangunan (Supermarket Bahan Bangunan) Tajur Firda Fauziah; Titiek Tjahja Andari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2044

Abstract

This study aims to analyze the implementation of the marketing mix strategy, which includes product, price, place, and promotion, at Tirta Bangunan Tajur. The research method used is a descriptive qualitative approach with data collection techniques consisting of observation, interviews, discussions, and literature review. The results show that the product and price elements have been implemented effectively through the provision of diverse and high-quality products as well as competitive pricing. However, the implementation of the place and promotion elements has not been optimal. Problems related to place include unsystematic product layout and grouping, while promotion issues involve the lack of clear and standardized information regarding product characteristics and promotional programs. These conditions may reduce customer convenience and the effectiveness of marketing strategies. Therefore, the company is advised to improve product layout and strengthen promotional communication media to enhance sustainable marketing performance
Analisis Kesiapan Akuntan dalam Menghadapi Transformasi Digital Melalui Cloud Computing: Studi Literatur Fatimah Azzahra; Nazla Cheryl Khoirunnisa; Senita Laura Putri; Vina Tri Nur Alsya
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2045

Abstract

Digital changes have resulted in a fundamental transformation in accounting practices in Indonesia, both in terms of operational mechanisms and professional functions of accountants. The advancement of digital technology drives the transition from manual accounting processes to an integrated model based on data, which requires increased efficiency, pace of work, and accuracy of financial statements. This study intends to evaluate the level of preparation of accountants in handling digital changes, especially related to the implementation of Cloud Computing, by using the literature review method of various relevant domestic studies. The study findings indicate that the preparation of the accountant still shows a considerable variation, which is influenced by digital literacy skills, experience with technology tools, and views on innovation. Accountants who have technology insight and an open attitude towards change are usually more flexible in optimizing digital systems and cloud-based applications. On the other hand, accountants who are familiar with traditional methods face more significant adjustment barriers, especially in terms of changes in work routines and understanding of technological risks. In addition to the technical dimension, the preparation of accountants also involves cognitive and professional aspects, such as understanding of internal control, data protection, and analytical skills in utilizing financial data. This conclusion confirms that the effectiveness of accounting digital transformation depends not only on the accessibility of technology, but also requires the company's assistance through continuous training programs, flexible internal rules, and a work environment that encourages non-stop learning
Pengaruh Skeptisisme, Locus Of Control, Job Stress, Self-Efficacy, Kompleksitas Tugas, dan Obedience Pressure Terhadap Audit Judgment: Studi Empiris Pada Auditor di Kantor Akuntan Publik Kota Medan Amyra Putri Wahyuzan; Yulita Triadiarti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2051

Abstract

The purpose of this research is to examine how auditors' professional scepticism, locus of control, job stress, self-efficacy, process complexity, and obedience pressure affect their audit judgement while they are employed by KAP in Medan City. The researchers in this study used SPSS to conduct multiple linear regression analyses on survey data collected from auditors. The methodology was based on a quantitative approach. Job stress and task complexity did not demonstrate a significant effect on audit judgement, but professional scepticism, locus of control, self-efficacy, and obedience pressure did. All the independent variables have a notable impact on audit judgement at the same time, suggesting that auditors' audit judgement is heavily influenced by psychological factors and compliance pressure
Pengaruh Due Professional Care, Locus Of Control, dan Pengalaman Auditor Terhadap Kualitas Audit dengan Skeptisme Profesional Sebagai Variabel Moderasi Pada Auditor di Kantor Akuntan Publik Kota Medan Diva Eldora Purba; Yulita Triadiarti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2052

Abstract

With professional skepticism serving as a moderating variable among auditors employed by public accounting firms in Medan, this study seeks to examine the impact of due professional care, locus of control, and auditor experience on audit quality. The study employed a survey method with a quantitative approach, collecting data via questionnaires given to auditors. The SPSS software was then used to analyze the gathered data using multiple linear regression with moderation analysis. The findings demonstrated that audit quality was significantly impacted by locus of control, proper professional care, and auditor experience. Furthermore, it was discovered that professional skepticism moderated the association between locus of control and audit quality, but it had no moderating effect on the impact of auditor experience and due professional care on audit quality. Overall, these results support the idea that professional attitudes and internal auditor traits are crucial for raising audit quality

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