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INDONESIA
Jurnal Akuntansi Manajemen (JAKMEN)
Published by Universitas Serang Raya
ISSN : -     EISSN : 28281977     DOI : https://doi.org/10.30656/jakmen
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Akuntansi Manajemen was published by Faculty of Economics and Business Serang Raya University Indonesia with registered number ISSN 28281977 Published twice a year April and October JAKMEN is a communication media and a reply forum for scientific work especially regarding accounting magement The paper presented in Jakmen is solely from the author Editorial staff can edit paper as long as it doesnt change the meaning JAKMEN has obtained accreditation from the Directorate General of Research and Development Strengthening Ministry of Research Technology and Higher Education of the Republic of Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
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Pengaruh Promosi, Distribusi, Dan Harga Terhadap Minat Beli Ulang Produk Ready Meal (RTEM) Di Prima Freshmart Serang Gugup Prihatma; Renaldy Decaprio
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i1.8707

Abstract

Research formulation: Does promotion have a significant effect on Repurchase Interest in Ready Meal (RTEM) products at PFM Serang. Does distribution have a significant effect on Repurchase Interest in Ready Meal (RTEM) products at PFM Serang? Does price have a significant effect on Repurchase Interest in Ready Meal (RTEM) products at PFM Serang? Do promotion, distribution and price have a significant effect on Repurchase Interest in Ready Meal (RTEM) products at PFM Serang. Promotion Research Results (X1) have no significant influence on Repurchase Interest (Y) in Ready Meal Products at PT Prima Freshmart in Serang City. Distribution (X2) has a significant influence on Repurchase Interest (Y) in Ready Meal Products at PT Prima Freshmart in Serang City. Price (X3) has a significant influence on Repurchase Interest (Y) in Ready Meal Products at PT Prima Freshmart in Serang City. There is a significant influence on Promotion (X1) Distribution (X2) and Price (X3) together (simultaneously) on Repurchase Interest (Y) in Ready Meal Products at PT Prima Freshmart in Serang City.
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, Dan Budaya Organisasi Terhadap Loyalitas Karyawan Pada PT Gemilang Prasada Abadi Andi Yusuf andi; Yoga Adiyanto Adiyanto; Syamsudin Syamsudin; Ahmad Firdaus; Dhany Isnaeni Darmawan
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i1.8833

Abstract

This research aims to determine the influence of leadership style, work environment and organizational culture on employee loyalty at PT Gemilang Prasada Abadi. This research is a replication study using a quantitative approach method. The population of this study was 69 people. The sample was taken using a saturated sample of 69 respondents. Data was obtained from the results of distributing questionnaires to respondents. This research analysis uses multiple linear regression analysis with the results of the analysis showing the influence of leadership style, work environment and organizational culture on employee loyalty at PT Gemilang Prasada Abadi which is proven by the t test which shows t-count > t-table. The results of the f test analysis show that the influence of leadership style, work environment and organizational culture at PT Gemilang Prasada Abadi has a simultaneous effect on employee loyalty. This can be proven from the results of the f test by paying attention to the F-count > F-table value. And the significance value is <0.05. The concentration of this research is on employee loyalty which is influenced by leadership style, work environment and organizational culture. Suggestions for further research are expected to be able to retest based on dimensions and indicators other than those examined in this research.
Kepemimpinan Transformasional, Budaya Organisasi, Dan Motivasi Kerja: Dampaknya Pada Kinerja Pegawai Sektor Publik Nafiudin; Andari Andari; Anggit Yoebrilianti; Khadifa Puspa Ayu Pratiwi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i1.8906

Abstract

This research aims to determine the influence of transformational leadership, organizational culture and work motivation on the performance of public sector employees. This research method uses quantitative methods with a population of 70 employees of the Serang Regency Communications, Informatics, Encryption and Statistics Service. The sampling technique in this research is a saturated sample. Saturated sampling is a sampling technique when all members of the population are sampled. The data sources obtained in this research were through observation, questionnaires and library research. Data analysis techniques were processed using the SPSS V.25 program. The results of this research were obtained using hypothesis testing which was carried out with a partial test (t test). The results show that, (1) transformational leadership has a positive and significant effect on employee performance. (2) Organizational culture has a significant negative effect on employee performance. (3) Work motivation has a positive and significant effect on employee performance
DETERMINAN FINANCIAL DISTRESS: STUDI PADA PERBANKAN KONVENSIONAL DI INDONESIA Nikke Yusnita Mahardini; Santi Octaviani; Nana Umdiana
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i1.8998

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh rasio kepemilikan institusional dan rasio RGEC terhadap prediksi financial distress. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah sampel akhir adalah 11 perusahaan. Penelitian ini menggunakan desain penelitian kausalitas dengan tujuan untuk membuktikan hubungan antara sebab dan akibat dari beberapa variabel. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan. Uji analisis data dalam penelitian ini menggunakan metode regresi logistik. Berdasarkan hasil penelitian dapat disimpulkan bahwa variabel earnings yang diproksikan Return on Asset berpengaruh secara signifikan terhadap prediksi financial distress. Tinggi rendahnya pendapatan suatu perbankan dapat terlihat dari rasio ROA perbankan tersebut. Nilai ROA yang semakin tinggi menunjukan bahwa laba yang diperoleh perbankan meningkat sehingga meningkatkan pula kondisi kesehatan keuangan perusahaan. Hasil pengujian pada kepemilikan institusional, Non-Performing Loan, Loan to Deposit Ratio, Dewan Komisaris Independen, dan CAR tidak berpengaruh secara signifikan terhadap prediksi financial distress.
Pengaruh Current Ratio, Debt To Equity Ratio Dan Net Profit Margin Terhadap Return Saham Yang Dimoderasikan Oleh Price Book To Value Desi Zakiatunnuha; Abdul Malik
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i1.9102

Abstract

Penelitian ini bertujuan untuk mengetahui perngaruh current ratio, debt to equity ratio, dan net profit margin terhadap return saham dengan prtice book to value sebagai variable moderasi di Bursa Efek Indonesia dan Filipina. Populasi pada penelitian ini adalah 20 perusahaan yang terdaftar di Bursa Efek Indonesia dan Filipina periode 2013-2021. Metode yang digunakan adalah purposive sampling sehingga 15 yang menyajikan laporan keuangan lengkap sesuai dengan variable yang diteliti dan di peroleh sebanyak 135 sampel perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda dan moderated regression analysis (MRA). Hasil penelitian menunjukan bahwa CR dan NPM secara parsial berpengaruh signifikan terhadap return saham sedangkan DER secara parsial tidak berpengaruh signifikan terhadap return saham terhadap dan secara simultan CR, DER dan NPM berpengaruh terhadap return saham
Prediksi Tren Risiko Keuangan Perusahaan Berdasarkan Model Machine Learning (ARIMA) : Tinjauan Literatur Sunaryo, Deni; Hamdan; Anggriani, Alfina; Winata, Cecilia; Alumi, Dian Denta
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9704

Abstract

This research discusses the role of artificial intelligence (AI) technology in improving company financial risk predictions through the application of the Autoregressive Integrated Moving Average (ARIMA) model supported by machine learning. Using systematic literature analysis, this research explores how ARIMA, with the help of AI, can be applied in financial risk management to identify short-term and long-term trends, detect financial anomalies, and improve the quality of decision making. ARIMA models based on machine learning enable faster and more accurate identification of abnormal financial patterns, which is very important in helping companies respond to risks that have the potential to disrupt financial stability. Key findings show that the combination of ARIMA and AI not only makes it easier to analyze large and complex financial data, but also expands the potential of data-driven financial risk management by providing deeper insights. By integrating machine learning, ARIMA becomes more effective in handling dynamic and fluctuating financial data, so companies can anticipate risks more proactively. This study underscores the enormous potential of AI and ARIMA in helping companies build adaptive, high-precision risk prediction systems, offering new opportunities to strengthen financial resilience in an ever-changing business environment.
Pengaruh Kompensasi, Beban Kerja, Dan Stress Kerja Terhadap Kepuasan Kerja Pegawai Dinas Perpustakaan Dan Kearsipan Provinsi Banten Ningrum, Lathifah Indah Cahya; Prihatma, Gugup Tugi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9734

Abstract

The purpose of this study was to determine the effect of compensation, workload and job stress on job satisfaction of Banten Province Library and Archives Office employees. The research method used is quantitative method. The results of the research on the compensation variable on the job satisfaction variable show the t value greater than the t table (4,016> 1,984), the workload variable on the job satisfaction variable shows the t value smaller than the t table (1,591 < 1,984), the work stress variable on the job satisfaction variable shows the t value greater than the t table (3,072> 1,984), and the f test which shows a significance value of 0,00 smaller than 0,05 and the f count is greater than the f table (55,180> 2,70). The results of the study indicate that compensation has an influence on job satisfaction in Banten Provincial Library and Archives Service employees, workload does not affect job satisfaction in Banten Provincial Library and Archives Service employees, job stress affects job satisfaction in Banten Provincial Library and Archives Service employees, compensation, workload, and job stress simultaneously affect job satisfaction at the Banten Provincial Library and Archives Service.
Pengaruh Promosi Kesehatan dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada Ibu Hamil yang Bersalin Di UPT Puskesmas Pabuaran Nurhayani; Firdaniati, Afnida
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9756

Abstract

Penelitian ini bertujuan untuk mengetahi pengaruh Promosi Kesehatan Kesehatan dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Ibu Hamil maupun Ibu yang telah melakukan Persalinan di UPT Puskesmas Pabauaran. Metode penelitian yang digunakan adalah metode kuantitatif. Populasinya adalah Ibu Hamil dan Ibu yang ingin melakukan maaupun yang telah melakukan Persalinan di UPT Puskesmas Pabuaran. Teknik pengambilan sampel dengan menggunakan sampel jenuh dimana seluruh populasi dijadikan sampel. Teknik pengumpulan data yang digunakan yaitu berupa observasi dan penyebaran kuesioner kepada 85 responden. Penelitian ini analisis jalur (path analysis) yang akan di gunakan untuk analisis data. Penelitian ini dilakukan uji validitas dan reliabilitas. Selanjutnya proses analisis data dengan uji asumsi klasik, uji regresi linier berganda, dan pengujian hipotesis uji t dilakukan untuk mengetahui pengaruh dari setiap variabel diantaranya Promosi Kesehatan terhadap Kepuasan Pelanggan sebesar 6,943. Kualitas Pelayanan terhaddap Kepuasan sebesar 6,943, dan Promosi Kesehatan Kesehatan dan uji F untuk mengetahui Kualitas Pelayanan secara simultan terhadap Kepuasan Pelanggan sebesar 24,487 dan nilai R Square sebesar 37,4% dan sisanya 62,6% dipengaruhi variabel lainnya yang tidak dibahas dalam penelitian ini.
Inteleectual Capital Disclosure, Kepemilikan Saham dan Cost Of Debt di Perusahaan Teknologi Intensif Kusumawati, Imas; Uzliawati, Lia; Yazid, Helmi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9795

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital disclosure, kepemilikan saham dan cost of debt di perusahaan teknologi intensif sektor manufaktur. Populasi dalam penelitian ini adalah seluruh perusahaan teknologi intensif yang terdaftar di BEI tahun 2011-2015. Metode sampling yang digunakan pada penelitian ini ialah purposive sampling. Data dalam penelitan ini diperoleh dengan cara mendownload annual report pada www.idx.co.id. Penelitian ini menggunakan sampel sebanyak 54 perusahaan yang ditentukan berdasarkan metode purposive sampling. Data dalam penelitian ini dianalisis menggunakan metode regresi linear berganda. Software SPSS versi 23 digunakan dalam pengolahan data pada penelitian ini. Hasil penelitian ini menunjukkan bahwa intellectual capital disclosure dan kepemilikan keluarga tidak berpengaruh secara signifikan terhadap cost of debt sedangkan kepemilikan institusional berpengaruh secara signifikan terhadap cost of debt.
PENGARUH KEPEMILIKAN KELEMBAGAAN, UKURAN DEWAN KOMISARIS, UKURAN PERUSAHAAN, DAN UKURAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) Maulita, Dian; Dien Sefty Framitha; Awalia
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9803

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan kelembagaan, ukuran dewan komisaris, ukuran perusahaan, dan ukuran komite audit terhadap pengungkapan islamic social reporting (ISR). Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic index periode 2017-2021.  Metode  yang  digunakan  adalah  purposive  sampling sehingga  12 perusahaan  yang  menyajikan  laporan  keuangan  lengkap  sesuai  dengan  variabel  yang  diteliti  dan  di peroleh  sebanyak  60  sampel  perusahaan.  Teknik  analisis  yang  digunakan  adalah  analisis  regresi berganda. Hasil  penelitian  menunjukan  bahwa Kepemilikan Kelembagaan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), Ukuran Dewan Komisaris berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), Ukuran Perusahaan berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), dan Ukuran Komite Audit tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR).

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