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Tito Marta Sugema Dasuki
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INDONESIA
Journal of Innovation in Management, Accounting and Business
Published by Papanda Publisher
ISSN : -     EISSN : 28307801     DOI : https://doi.org/10.56916/jimab
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Innovation in Management, Accounting and Business (JIMAB), with ISSN 2830-7801, provides a scientific discourse about management, accounting, and business, both practically and conceptually. The published articles in this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal also welcomes contributions from the social, organisational, and philosophical aspects of accounting, business and management studies. JIMAB goal is to advance and promote innovative thinking in accounting, business and management-related disciplines. The journal spreads recent research works and activities from academicians and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. JIMAB is published by Papanda twice a year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 123 Documents
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Analisis Kebutuhan Tenaga Kerja Cleaning Service Area Fly Ash Storage PT Indo Raya Tenaga Dengan Metode Workload Analysis Syafarudin, Mochamad Fajar; Pasca, Yelsha Dwi
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1036

Abstract

PT Indo Raya Tenaga merupakan perusahaan patungan antara PT Barito Pacific Tbk (49%) dan Indonesia Power (51%) yang didirikan pada 15 Maret 2017 dan mengembangkan Pembangkit Listrik Tenaga Uap (PLTU) Jawa 9 & 10 di Cilegon, Banten. Prespektif penting lain dalam operasi PLTU Jawa 9 & 10 adalah pengelolaan Fly Ash Storage Silo, yang merupakan fasilitas penyimpanan abu terbang (fly ash) yang dihasilkan dari proses pembakaran batu bara. PLTU yang direncanakan beroperasi pada akhir tahun 2024 untuk unit pertama dan awal tahun 2025 untuk unit kedua, kebutuhan tenaga kerja khususnya cleaning service di area Fly Ash Storage Silo menjadi hal yang sangat penting. Kebersihan di area ini tidak hanya mendukung efektivitas operasional tetapi juga membantu dalam pencapaian standar lingkungan yang menjadi komitmen PT Indo Raya Tenaga. Akan tetapi, hingga saat ini belum ada analisis kebutuhan tenaga kerja yang spesifik untuk memastikan jumlah tenaga kerja cleaning service yang optimal di area fly ash storage silo. Maka dilakukan pemecahan masalah dengan metode Workload Analysis (WLA). Data primer dan data sekunder diperlukan untuk menjalankan penelitian ini yang didapat dengan cara melakukan penelitian di PT Indo Raya Tenaga, Cilegon. Setelah itu data akan diolah dengan menggunakan metode Workload Analysis (WLA). Metode Workload Analysis dipilih karena dapat membantu menentukan jumlah tenaga kerja yang dibutuhkan secara optimal berdasarkan perhitungan beban kerja. Berdasarkan analisis diperoleh jumlah kebutuhan tenaga kerja optimal yang efektif dan efisien untuk cleaning service area fly ash storage silo di PT Indo Raya Tenaga adalah 3 orang. Dengan hasil analisis ini, diharapkan PT Indo Raya Tenaga dapat mengoptimalkan pemanfaatan sumber daya manusia yang tersedia, sehingga proses aktivitas pembersihan dapat dilakukan secara efektif dan efisien.
Pengaruh Sistem Pengendalian Internal, Komitmen Organisasi, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusa Sebagai Variabel Moderasi Harpidalinda, Sopia; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1037

Abstract

The purpose of this research is to determine the influence of internal control systems, organizational commitment, and the use of information technology on the quality of financial reports with human resource competency as moderation. This research uses quantitative methods and uses primary data. Determination of the sample size in this study used a saturated sample. The population in this study was 35 employees, so the sample used was 35 employees. WarpPLS 7.0 tool is used for data analysis. The research results show that the independent variables (internal control system, organizational commitment, use of information technology) are able to influence financial quality, while the moderating variable (human resource competency) is not strong enough to strengthen the relationship between the independent variable and the dependent variable. Keyword: Internal Control System, Organizational Commitment, Use Of Information Technology
Implementasi e-Faktur Versi 4.0 pada Distributor Makanan Ringan di Pontianak Yodianto, Alex; Yantiana, Nella; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1038

Abstract

The e-Faktur application has emerged as the principal instrument for meeting tax requirements for commercial entities in Indonesia, particularly for Taxable Entrepreneurs (PKP). This study seeks to examine the execution of e-Faktur version 4.0, emphasizing its effects and the obstacles encountered during its application at a snack food distributor in Pontianak, employing a descriptive qualitative approach. Data were gathered via interviews and observations. This study's findings reveal that the primary limitation is the validation of the Population Identification Number (NIK). A trustworthy information system is required for PKP to directly authenticate NIK, hence preventing administrative sanctions in cases of non-validation.
Implementasi Pajak Penghasilan Pasal 21 Pada Perusahaan Galangan Kapal Lauwrence, Miske; Fahmi, Muhammad; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1039

Abstract

This research focuses on the implementation of Income Tax Article 21 at PT X, especially after the introduction of Minister of Finance Regulation Number 168 of 2023. This regulation outlines new guidelines on the calculation of taxes related to employee income. The objective of this study is to assess whether PT X has accurately implemented the provisions of this regulation and challenges faced during the implementation of the new tax guidelines. This research uses qualitative and comparative methods to analyze data, including interviews and financial documents, to evaluate the compliance of PT X with the latest tax regulations. The analysis reveals discrepancies in PT X's tax practices, where transport allowance was not considered, leading to underpayment of Income Tax Article 21. While the new regulations simplify tax calculations, they also lead to higher tax withholdings, causing concerns among employees. Despite this, the regulation was generally well-received, as it eased the administrative burden for the company's tax reporting.
Analisis Manajemen Resiko Terhadap Keselamatan Kerja Karyawan Di PTPN IV Regional I Kebun Ambalutu Nugraha, Hasybi Abdillah; Aslami, Nuri
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1042

Abstract

Occupational safety is one of the important aspects in the industrial world, especially in companies that have a high potential risk of work accidents. In Indonesia, plantation companies such as PTPN IV Regional I Kebun Ambalutu, which is engaged in the oil palm plantation sector, face major challenges in maintaining employee safety. This study aims to analyze risk management concerning employee safety at PTPN IV Regional I Kebun Ambalutu. Using observational methods during an internship program, the author participated in various activities, including preparing documents for external audits, conducting safety awareness campaigns for the local community, and contributing to tasks in the Certification System Department (DSS). The analysis reveals that the company has effectively implemented risk management practices for employee safety through measures such as workplace accident investigations, employee training and safety education, and the provision of personal protective equipment (PPE). In addition, although safety training has been conducted, some employees feel less prepared to deal with more complex emergency situations. This commitment not only enhances employee well-being but also contributes to improved productivity and operational sustainability.
Analisis Prosedur Pengelolaan Dana Pensiun Melalui Aplikasi Dapenbun Online Pada PT Perkebunan Nusantara III Medan Syahputri, Kharisma; Aisyah, Siti
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1050

Abstract

Pension funds are an important element in ensuring the sustainability of employee welfare in old age. PT Perkebunan Nusantara III (Persero), a state-owned company operating in the plantation sector, faces challenges in managing pension funds involving thousands of active and retired employees. In an effort to improve efficiency and transparency, the company adopted the Dapenbun Online application as a technology-based solution. This study aims to analyze pension fund management procedures at PT Perkebunan Nusantara III (Persero) Medan City using the Dapenbun Online application. The data obtained in this study were collected through in-depth interviews, literature studies, and direct observation of the Dapenbun Online application. The results showed that the Dapenbun Online application has had a significant impact on the administration process, calculation of pension benefits, and financial reporting. On the other hand, some challenges remain, such as the need to optimize application features and increase digital literacy among users, both active employees and retirees.
Analisis Kinerja Keuangan PT Adi Sarana Armada Tbk Tahun 2019-2023 Batara, Meisy Putri; Anwar, Anwar; Amin, Andi Mustika
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1041

Abstract

Penelitian ini menganalisis kinerja keuangan PT Adi Sarana Armada Tbk (ASSA) pada periode 2019-2023 menggunakan rasio keuangan, termasuk likuiditas, solvabilitas, profitabilitas, aktivitas, dan nilai pasar. Data sekunder diperoleh dari laporan keuangan Bursa Efek Indonesia (BEI) dan dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa rasio likuiditas ASSA masih berada di bawah standar industri, mencerminkan keterbatasan dalam memenuhi kewajiban jangka pendek. Rasio solvabilitas menunjukkan perbaikan dengan penurunan Debt to Equity Ratio dari 262,38% (2019) menjadi 181,87% (2023), namun masih tinggi dibandingkan standar industri. Profitabilitas mengalami fluktuasi signifikan, dengan Net Profit Margin turun drastis pada 2022 akibat kenaikan beban operasional dan regulasi, sebelum mengalami pemulihan pada 2023. Rasio aktivitas menunjukkan efisiensi dalam pengelolaan aset, sementara rasio nilai pasar cenderung positif. Temuan ini mengindikasikan bahwa meskipun ASSA mengalami pertumbuhan pendapatan, profitabilitasnya masih dipengaruhi oleh faktor eksternal seperti biaya operasional dan dinamika industri logistik. Penelitian ini memberikan wawasan bagi pemangku kepentingan mengenai kondisi keuangan ASSA serta strategi yang dapat diterapkan untuk meningkatkan stabilitas dan profitabilitas di tengah persaingan industri yang semakin kompetitif.
Pengaruh Pemberian Kredit Usaha Rakyat dan Kompetensi Pelaku UMKM Terhadap Pendapatan Usaha Mikro Kecil Dan Menengah (UMKM) di Kecamatan Tombatu Kabupaten Minahasa Tenggara Kewo, Cecilia Lelly; Akay, Melisa Elfira
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1049

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor Pemberian KUR dan Kompetensi Pelaku UMKM terhadap pendapatan pelaku UMKM di Kecamatan Tombatu Kabupaten Minahasa Tenggara. Hasil pengujian melalui analisis regresi berganda, baik melalui uji F untuk uji simultan maupun melalui uji t untuk uji parsial untuk masing-masing variabel bebas terhadap variabel terikat terbukti memberikan hasil yang signifikan. Nilai Fhitung pada uji simultan terbukti lebih besar dari Ftabel (35,6 > 3,1950), artinya faktor KUR dan Kompetensi berpengaruh signifikan terhadap pendapatan pelaku UMKM. Secara parsial, nilai thitung masing-masing lebih besar dari ttabel; untuk X1 terhadap Y sebesar 2,943 > 2,0117), dan X2 terhadap Y sebesar 2,757 > 2,0117. Artinya masing-masing variabel bebas berpengaruh terhadap variabel terikat. Begitu pula berdasarkan angka koefisien determinan R Square sebesar 0,603, hal ini berarti faktor pendapatan UMKM sebesar 60,3% dipengaruhi atau ditentukan oleh faktor pemberian KUR dan kompetensi pelaku UMKM. Baik pengujian secara parsial maupun simultan menunjukkan adanya pengaruh yang signifikan. Dengan demikian dapat disimpulkan bahwa faktor pemberian KUR dan kompetensi pelaku UMKM berpengaruh signifikan terhadap pendapatan UMKM di Kecamatan Tombatu – Kabupaten Minahasa Tenggara.
The Influence of Price And Product Quality on Consumer Satisfaction With Bottled Drinking Water Kewo, Stella Theodora; Indrasari, Meithiana
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1074

Abstract

In today's fast-paced and industrialized world, the issue of price and quality of drinking water has become a major concern for individuals and society. As the demand for safe and reliable water sources continues to increase, the bottled water industry has emerged as a leading player in meeting consumer needs. The study aims to examine and analyze the effect of price on consumer satisfaction of bottled water and to examine the effect of product quality on consumer satisfaction of bottled water. The study was conducted quantitatively, the sampling method was simple random sampling with 170 respondents of Aqua brand mineral water sellers in Gorontalo province. The data that has been collected was then processed using structural equation modeling analysis with a partial least square approach. The results of the study prove that there is a positive effect of price on customer satisfaction, as well as a positive effect of product quality on customer satisfaction of Aqua brand bottled water.
Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Mediasi pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Pratama, Nanda Saputra; Hamzani, Umiaty; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1080

Abstract

This study aims to test and prove empirically the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK) and Regional Original Revenue (PAD) to Human Development Index (HDI) with Capital Expenditures as intervening variables in districts or cities of West Kalimantan Province. The population in this research were 12 districts and 2 cities in the Province of West Kalimantan in 2019-2023. The sampling method used was purposive sampling. Data analysis technique used in this study is path analysis. SPSS 25 tool is used for data analysis. The results showed that the General Allocation Fund has a negative and significant effect on the Human Development Index, the Special Allocation Fund has no effect on the Human Development Index. Regional Original Revenues has a positive and significant effect on the Human Development Index. General Allocation Fund has a positive and significant effect on the Capital Expenditure and Special Allocation Fund has no significant effect on the Capital Expenditure. Regional Original Revenue has a positive and significant effect on Capital Expenditure. Capital Expenditure has a positive effect on the Human Development Index and Capital Expenditure are not able to mediate the influence of General Allocation Fund and Special Allocation Fund on the Human Development Index. Regional Original Revenue Capital Expenditure have an significant effect on the Human Development Index which is mediated by Capital Expenditure.

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