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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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Pengaruh Independensi, Profesionalisme, dan Time Budget Pressure Terhadap Kinerja Auditor dengan Skeptisme Profesional Sebagai Variabel Moderasi Pada Auditor di Kantor Akuntan Publik Kota Medan Maura Rahma Azzahra; 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.v6i2.2053

Abstract

This study examines the effects of independence, professionalism, and time budget strain on auditor performance among 61 auditors in Medan City's Public Accounting Firms (PAFs), with the moderating factor being professional skepticism. The findings, which were obtained using a quantitative survey method and SPSS analysis (multiple regression and moderated regression), demonstrate that professionalism and time budget pressure positively and significantly affect auditor performance, while independence is not significant. Professional skepticism strengthens the impact of independence on performance, negatively moderates the impact of time budget constraint on performance, and does not moderate the association between professionalism and performance, indicating the need for proportional skepticism to maintain audit quality and timeliness
Implementasi Enterprise Resource Planning (ERP) Berbasis System Aplication and Product (SAP) Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Studi Literatur) Dzakiy Zainul Muttaqin; Muhammad Raqil Fauzan; Salsyabilla Ananda Gunawan; Uni Hernisa
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.v6i2.2086

Abstract

In the competitive digital era, companies are required to have an efficient accounting information system (AIS); however, many organizations still face obstacles such as data fragmentation and the phenomenon of double data entry. This study aims to analyze the implementation of Enterprise Resource Planning (ERP) based on System Application and Product in data processing (SAP) in improving the quality of accounting information systems. The research method used is descriptive qualitative with a literature study design, where secondary data were obtained from ten major relevant journals through academic databases. Data analysis techniques were carried out through data reduction, systematic data presentation, and theoretical synthesis to link SAP's working mechanisms with information quality parameters. The results indicate that SAP implementation is capable of integrating cross-departmental business functions into a single centralized database using the single entry data principle. This integration significantly improves the quality of AIS through enhanced accuracy, reliability, and real-time information access, while minimizing the risk of human error due to process automation. Despite offering strategic benefits, this study also identifies that the success of SAP implementation heavily depends on human resource readiness, change management, and budget planning to avoid system failure. It is concluded that SAP transforms financial reporting into a more reliable basis for managerial decision-making, with recommendations for companies to conduct continuous training for system users
Determinan Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris OPD Se-Kabupaten Wonogiri) Ischak Ischak; Supartini Supartini; Syahriar Abdullah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.2101

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan good governance, Kompetensi Aparatur Pengelola Keuangan, Sistem Pengendalian Intern Pemerintah dan Pemanfaatan teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah daerah di Kabupaten Wonogiri. Metode yang digunakan dalam penelitian ini adalah survey dengan menggunakan alat ukur kuesioner. Populasi penelitian ini adalah semua aparatur pengelola keuangan pada OPD Kabupaten Wonogiri. Teknik pengambilan sampel dengan sampling jenuh. Berdasarkan teknik tersebut, didapatkan sampel sebanyak 109 responden. Teknik analisis data yang digunakan adalah analisis regresi liniear berganda dengan menggunakan aplikasi IBM SPSS 27.0. Hasil penelitian ini secara parsial menunjukkan bahwa penerapan good governance (X1), Kompetensi Aparatur Pengelola Keuangan (X2), Sistem Pengendalian Intern Pemerintah (X3) dan Pemanfaatan teknologi Informasi (X4) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Wonogiri (Y). Hasil penelitian ini secara simultan keempat variabel tersebut secara bersama-sama juga berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Wonogiri.
Pengaruh CSR dan Kinerja Lingkungan Terhadap Kinerja Keuangan dengan GCG Sebagai Variabel Moderasi Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Allesia Putri Wijaya Sutikno; Mulyanto Nugroho
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.v6i2.2117

Abstract

The purpose of this study is to examine how CSR (Corporate Social Responsibility) and Environmental Performance influence Financial Performance in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, while also evaluating the role of GCG (Good Corporate Governance) as a moderating variable. This research is motivated by inconsistent findings in previous studies that investigated the relationship between CSR, environmental performance, and profitability, particularly in the mining industry, which has a high level of environmental risk. The method used is explanatory quantitative research with panel data analysis through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that CSR does not have a significant effect on financial performance. In contrast, environmental performance contributes negatively and significantly to financial performance. Additionally, GCG does not moderate the relationship between CSR and financial performance but shows a negative moderating effect on the relationship between environmental performance and financial performance. Overall, the results emphasize that environmental management efforts require substantial costs that can reduce profitability, and good governance practices tend to reinforce these cost-related impacts
Pengaruh Financial Literacy dan Penggunaan Digital Payment (QRIS) Terhadap Kinerja UMKM (Studi UMKM Sektor Makanan dan Minuman di Kecamatan Tuah Madani Kota Pekanbaru Syifa Sakinah; Ruzikna Ruzikna
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.v6i2.2123

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy but still face challenges in improving their business performance. Different levels of financial literacy influence the ability of business owners to make appropriate financial decisions. In addition, the use of digital payments such as QRIS not only facilitates transactions but also supports financial record-keeping, improves operational efficiency, and expands market access. These factors are considered to contribute to the improvement of MSME performance.This study aims to determine and analyze the effect of financial literacy and the use of digital payment (QRIS) on the performance of MSMEs in the food and beverage sector in Tuah Madani District, Pekanbaru City. This research employs a quantitative method. The sample consists of 91 MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using inferential statistics using SPSS version 22.The results show that financial literacy and the use of digital payment (QRIS) have a significant effect on the performance of MSMEs in the food and beverage sector in Tuah Madani District, Pekanbaru City
Pengaruh Akuntabilitas dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Pada Organisasi Nirlaba Yayasan Panti Asuhan di Kota Palembang Intan Purnamasari Saputra; Mutiara Maimunah
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.v6i2.2125

Abstract

. The study aims to analyze the influence of accountability and transparency the financial report on the donor’s belief in the non-profit organization of the orphanage foundation in the city of Palembang. The data used is the primary data. The population in this study is all managerial parties involved in the process of creating financial reports on the orphanage foundation and its service units registered to the city’s Palembang social services. The sample retrieval technique used was a nonsampling method with a saturated sampling technique and was obtained 47 respondents. Hypothetical testing done with multiple linear regression analysis. Research shows that accountability does not affect the trust of the donor and transparency the financial report has a positive effect on the trust of the donor
Pengaruh Sosial Media Marketing Terhadap Minat Beli Produk Glad2glow Pada Mahasiswa Universitas Muhammadiyah Makassar Karmila Karmila; Agus Salim HR; Nurinaya
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.v6i2.2132

Abstract

This study aims to analyze the effect of social media marketing on purchase intention toward Glad2Glow products among university students. Social media marketing is measured through the indicators of context, communication, collaboration, and connection, while purchase intention is measured through transactional, referential, preferential, and exploratory intention indicators. Data were collected through questionnaires using a Likert scale distributed to student respondents. The data analysis methods used were descriptive statistics and inferential statistics with a simple linear regression approach processed using SPSS version 24. This research employed a quantitative method with an associative approach. The population consisted of Management Study Program students of the Faculty of Economics and Business, class of 2022, with a total sample of 80 respondents. The analysis was conducted to determine the magnitude of the influence of social media marketing on purchase intention toward Glad2Glow products. The results show that social media marketing has a positive and significant effect on purchase intention, with a t-count value of 14.331 greater than the t-table value of 1.991 and a significance value of 0.000 less than 0.05. The Adjusted R Square value of 0.721 indicates that social media marketing explains 72.1% of the variance in purchase intention, while the remaining 27.9% is influenced by other factors outside the research model. These findings indicate that the more effective the implementation of social media marketing strategies, the higher the students’ purchase intention toward Glad2Glow products. Keywords: Social Media Marketing, Purchase Intention
Peran Adaptasi Budaya dalam Strategi Pemasaran dan Keberhasilan Bisnis Internasional di Era Globalisasi Digital Seno Sakti Sugaragiri; Muhammad Ryo Raihan
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.v6i2.2133

Abstract

Globalisasi telah meningkatkan intensitas interaksi bisnis lintas negara sehingga perusahaan dihadapkan pada kompleksitas perbedaan budaya, hukum, dan perilaku konsumen. Penelitian ini bertujuan menganalisis peran faktor budaya dalam strategi bisnis internasional serta implikasinya terhadap keberhasilan perusahaan global. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif terhadap buku, jurnal ilmiah, dan sumber audiovisual. Hasil penelitian menunjukkan bahwa budaya memengaruhi perilaku konsumen, komunikasi bisnis, strategi pemasaran, dan efektivitas penugasan ekspatriat. Adaptasi produk, strategi komunikasi lintas budaya, serta pemanfaatan teknologi digital terbukti meningkatkan daya saing perusahaan global. Kesimpulannya, keberhasilan bisnis internasional sangat bergantung pada kemampuan perusahaan memahami dan menyesuaikan diri dengan karakteristik budaya lokal.
Peran Struktur Pengendalian Internal Sebagai Variabel Moderasi Terhadap Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerapan Enterprise Resource Planning Dwi Nurvita; Aris Eddy Sarwono
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.v6i2.2140

Abstract

This study analyzes the influence of Accounting Information Systems, human resource competence, and budget implementation on the success of Enterprise Resource Planning (ERP) implementation, with internal control structure as a moderating variable. Successful ERP implementation is essential for improving operational efficiency, enhancing the quality of accounting information, and supporting managerial decision-making. The study is motivated by the increasing demand for integrated information systems in organizations, where success depends not only on technology but also on organizational readiness, including competent human resources, adequate budgeting, and effective internal controls. A quantitative research design was employed using primary data collected through questionnaires distributed to 93 employees who actively use ERP systems in their daily work. Proportional random sampling was applied. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, coefficient of determination, and Moderated Regression Analysis (MRA). The results show that human resource competence and budget implementation have a positive and significant effect on ERP implementation success, while Accounting Information Systems do not have a significant direct effect. Simultaneously, all independent variables significantly influence ERP success, with an Adjusted R Square value of 0.691. Moderation analysis indicates that internal control structure strengthens the relationship between human resource competence and ERP success, weakens the effect of budget implementation, and does not moderate the relationship between Accounting Information Systems and ERP implementation success.
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Konsumen Pada Toko Dian Elektronik Di Kabupaten Luwu Utara Rahma Isnaini; Moh. Aris Pasigai; Irwan Abdullah
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.v6i2.2147

Abstract

. This study aims to analyze the effect of product quality and brand image on consumer purchasing decisions at Dian Elektronik Store in North Luwu Regency. This research uses a quantitative approach with multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The sample consisted of 130 respondents who had made purchases at Dian Elektronik Store. The sample size was determined using the Malhotra formula. The collected data were analyzed using SPSS version 25. The results indicate that product quality and brand image have a positive and significant effect on purchasing decisions, both partially and simultaneously. This means that the better the product quality offered and the stronger the brand image, the higher the consumer purchasing decisions at Dian Elektronik Store in North Luwu Regency. Keywords : Product Quality, Brand Image and Purchasing Decision

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