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Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)

JUMPA
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Published by Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

ISSN : 16933907 EISSN : 27467147 DOI : 10.58431/jumpa

Core Subject : Economy, Humanities, Social,

Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategi, Manajemen Operasi, dan Sistem Informasi Manajemen) dan Akuntansi (Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Manajemen, Akuntansi Perpajakan, Audit, Akuntansi Keperilakuan, dan Sistem Informasi Akuntansi).

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 210 Documents

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ANALISA PERBANDINGAN SALES GROWTH PT.ANEKA TAMBANG TBK DENGAN PT. J RESOURCES ASIA PASIFIK TBK M. Rizky Fernanda; Puji Muniarty
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

In today's increasingly competitive industrialization era, every company must continuously improve its competitiveness. Increasing competition in both the domestic market and the international market requires companies to be able to maintain or gain a competitive advantage by paying full attention to the company's operational and financial activities. Companies are required to be able to improve performance and attract investors to get funds or increase business capital in order to survive and compete. Every company definitely wants a high level of profitability so that it can achieve the targeted profit level. one of the sources of profit from a company, especially a mining company, can be measured from its sales growth. Explicitly, high sales growth reflects the company's performance in a good and healthy position in financial reports by looking at the periodically increasing sales level. This study aims to analyze and determine whether there is a significant difference in sales growth between PT Aneka Tambang, Tbk and PT J. Resources Asia Pasifik, Tbk. This type of research is a comparative research type, which is comparing the presence of one or more variables in two different samples, or at different times. Data collection methods through documentation and literature study with samples, namely sales data of PT. Aneka Tambang TBK and PT. J Resource Asia Pacific TBK for 5 years from 2013 to 2018 using purposive sampling with the criteria (1) the available data component of the company's financial statements according to the needs of the researcher and (2) the data is up to date. The data analysis technique was using the independent sample test analysis, which was to determine whether there was a significant difference in the relation between the two independent groups with interphal data from the ratio. The results showed that the value of t count = 0.067 and the value of t table of 2.1009, with a sig of 0.948. meaning that the t value is smaller than the t table value and the sig value is greater than alpha so that in this case it reflects no difference and is not significant in sales growth of PT. Aneka Tambang Tbk and PT. J Resource Asia Pasifik Tbk.

PROFESIONALISME PELAYANAN PUBLIK PADA PELAYANA E-KTP DI KECAMATAN PAKONG KABUPATEN PAMEKASAN Muhammad Aly Umar
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The role of employee work professionalism is very much determined by the level of employee ability which is reflected in their daily behavior in the organization. The ability of employees to provide public services leads to the achievement of organizational goals that have been planned beforehand, for this reason the researcher conducted research on the professionalism of public services in Pakong Subdistrict, Pamekasan Regency, in this case the service for managing electronic identity cards (e-KTP). The purpose of this study was to determine the role of employee professionalism in public services, especially in the service of electronic identity cards (e-KTP) at the Pakong District Office, Pamekasan Regency, seen from the indicators of creativity, innovation, and responsibility. This research is intended to examine the implementation of the electronic identity card (e-KTP) program which is carried out at the Pakonng District Office, Pamekasan Regency. The formulation of the problem used is how professional are the District Office employees in the service of electronic identity cards (e-KTP) at the Pakong District Office? The method used is descriptive qualitative then the data collection techniques used are interviews, documentation, and observation. The data validation used was purposive sampling, namely sampling data sources with certain considerations and the data analysis technique was qualitative data analysis with analysis components, namely collected data, data classification, formation of conclusions and general characteristics. The results of this study indicate that the professionalism of employees in service electronic identity card (e-KTP) in Pakong District, Pamekasan Regency, is included in the good category. This is indicated by the following indicators: creativity is quite good, innovation is quite maximal and responsibility is good. Because every activity goes according to procedure.

PENGARUH KOMPLEKSITAS TEKNOLOGI, INTERDEPENDENSI, Dan DESAIN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA BANK PERKREDITAN RAKYAT Mahsina .; Asmie Poniwati
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to determine whether there is a partial influence on the complexity of technology, interdependence, and design of Accounting Information Systems on the performance of Rural Credit Banks (BPR) in Boyolali, to find out whether there are simultaneous influences on technological complexity, interdependence and design of Accounting Information Systems on Bank performance Perkreditan Rakyat (BPR) in Boyolali, and finally to find out whether the variable complexity of technology has a dominant influence on the performance of Rural Credit Banks (BPR) in Boyolali. This research was conducted at BPRs in Boyolali, out of 27 BPRs in Boyolali that are in accordance with BI data, but 10 BPRs in Boyolali could be selected for research. The sample selection process in this study began with the distribution of 60 questionnaires to 10 rural banks in Boyolali, and each rural bank was given 6 questionnaires. Based on the results of data analysis, it was concluded that the variable technological complexity (X1), interdependence (X2), and the design of Accounting Information Systems (X3) had a positive effect on the performance of BPR (Y). And the most dominant variable is the interdependence variable (X2), because it has the largest Beta Standardized coefficient, which is equal to 0.517 or 51.7%.

PENGARUH PEMAHAMAN EKONOMI, DAN PEMAHAMAN LITERASI TERHADAP KECERDASAN FINANCIAL PADA MAHASISWA PENGHAFAL ALQUR’AN Priyo Utomo; Syamsul Arifin
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Economic understanding contains basic economic lessons in general, namely economic problems, national income, markets and so on while financial literacy includes knowledge of finance that includes financial institutions and the Financial Services Authority, systems and means of payment, inflation and price indexes and markets, capital. The purpose of the study was to reveal the influence of Economic Understanding, Financial Literacy, on The Financial Intelligence of Students of the Campus entrepreneur memorizing the Qur'an (KEPQ), the method in this research uses a quantitative approach with the type of research used is expost facto. The research was conducted at the Entrepreneur Campus memorizing the Qur'an (KEPQ) Surabaya, a population of 120 people and a research sample of 93 people determined by proportional random sampling techniques. From the results of the study Partially there is a positive influence between economic understanding (X1) on intelligence financial (Y). and there is no influence of financial literacy (X2) on financial intelligence (Y). While simultaneously variable economic understanding (X1), financial literacy (X2), affects financial intelligence (Y). So it can be concluded when understanding the economy, increased financial literacy will affect the increasing financial intelligence of students

ANALISIS PERHITUNGAN PPH 21 ATAS PENGHASILAN DOKTER SPESIALIS DI RUMAH SAKIT MUHAMMADIYAH KALITIDU, BOJONEGORO Nurul Mazidah; Dina Alafi Hidayatin; Susy Annisa
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to analyze the calculation of PPh 21 on the income of specialist doctors conducted by Muhammadiyah Hospital Kalitidu Bojonegoro, whether it is in accordance with the applicable tax regulations. The study was conducted on six specialist doctors who have the income of more than one employer. The method used is descriptive qualitative. This analysis was conducted by comparing the calculation according to the method adopted earlier by Muhammadiyah Hospital Kalitidu Bojonegoro with the method in accordance with The Regulation of the Director General of Tax No. PER-16/PJ/2016. The results showed that the calculation of PPh 21 specialist doctors who had been carried out by Muhammadiyah Kalitidu Bojonegoro Hospital was not in accordance with the applicable regulations in Indonesia, so the hospital was required to make adjustments to the approximately / more paid PPh 21 that had been collected.

DAMPAK PENERAPAN UNSUR POLITIK DALAM PENILAIAN KINERJA TERHADAP KEPUASAN KERJA DAN KEINGINAN UNTUK BERHENTI BEKERJA Studi pada dosen-dosen tetap non-PNS sekolah tinggi di Banjarmasin Arief Noviarakhman Zagladi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The politics of performance appraisal has a role in determining the accuracy of the performance appraisal and this can cause problems in organizations. This study aims to determine whether the politics of performance appraisal have an impact on job satisfaction and will ultimately have an impact on the turnover intention. The research was conducted on permanent non-civil servant lecturers in graduate school in Banjarmasin, South Kalimantan. The sample used was 56 lecturers. The results of the analysis using path analysis found that motivational reasons in performance appraisal politics did not have a significant effect on job satisfaction and the desire to stop working, while punishment reasons in performance appraisal politics had a significant effect on job satisfaction and the desire to stop working.

ANHOLT CITY BRANDING HEXAGON, DAN PENGARUHNYA TERHADAP CITY IMAGE (STUDI BRANDING “PINARAK BOJONEGORO”) Abdul Azis Safii; Hafidza Nash'ul Amrina
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to evaluate the perception of the city branding "Pinarak Bojonegoro" with the dimensions of Anholt's measurement and examine and analyze the influence of these dimensions on the image of the city of Bojonegoro. Using primary data collected from some 100 respondents visiting tourist attractions in Bojonegoro Regency, data analysis was carried out by descriptive analysis and regression analysis. The analysis results found that the City of Bojonegoro has the most prominent presence aspect but is weak in the people dimension. Of the six dimensions of city branding, the dimensions of presence, place, and prerequisites positively affect the image of the city of Bojonegoro. The city branding "Pinarak Bojonegoro" has a positive influence on the image of the city of Bojonegoro.

Pengaruh Penjualan Online Di Era Pademi Covid-19 Terhadap Perkembangan UMKM Batik Jetis Di Sidoarjo Nur Hidayah; Eka Adiputra
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to determine how big the influence of online sales during the Covid-19 pandemic on Batik Jetis UKM. All activities are carried out online or online to avoid crowds. Of course, this situation has an impact on the Indonesian economy, especially in the UMKM sector. The decline in the turnover of UMKM actors is very significant, including the business field for providing written batik. Online sales are a strategy as well as a means of boosting economic life during a pandemic. The method for obtaining data in this study is a qualitative approach with direct interviews with resource persons, namely the business actors of Batik Jetis and also a SWOT analysis. During this pandemic, UMKM are very influential because they can stabilize the Indonesian economy. Collaboration by UMKM by collaborating with platforms, marketplaces and social media is very helpful as a media for marketing, promotion and online sales.

Analisis Manajemen Risiko Layanan Mobile Banking Pada Bank Syariah Sukma Oktaviani; Nuhbatul Basyariah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The development of information and communication technology today has made the banking industry compete fiercely in creating innovative electronic products and services in transactions, one of which is with mobile banking products. As a service product, and an integral part of bank operational activities, mobile banking has risks in its use. This study aims to analyze the types of risks in mobile banking services and analyze the various efforts of Islamic banks in solving them. The analytical method used is descriptive qualitative method, with a library study approach or literature review. The results of the research of various banks that have used mobile banking services have risk mitigation mechanisms and efforts to prevent risks arising from mobile banking services, so that people do not need to worry too much about mobile banking services from Islamic banks.

Pengaruh Labelisasi Halal, Citra Merek, Online Customer Review, Selebrity Endorsement Dan Perceived Advertising Value Terhadap Keputusan Pembelian Produk Kosmetik Yang Bersertifikat Halal Siti Khofifah; Agus Supriyanto
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Consuming halal food is obligatory for every Muslim. Not only food and drinks are required but also cosmetics. Every country, especially one with a Muslim population, is expected to ensure that the goods to be used are halal-certified. The purpose of implementing a halal certificate is to provide clarity on its halal status, which can then convince consumers to buy it. The purpose of this study is to examine and analyze the effect of halal labeling, brand image, online customer reviews, celebrity endorsements and perceived advertising value on the decision to purchase halal-certified cosmetic products. This research was conducted on generation Z in Rembang Regency who had bought or used halal-certified cosmetic products. This research uses a quantitative approach with a correlation research approach, where correlation research is used to measure whether one or more variables have a relationship. The sample of this research was selected as many as 100 people using purposive sampling method through a questionnaire using the SPSS application. The data analysis techniques used are: descriptive analysis, instrument testing, traditional assumption testing, and hypothesis testing. The findings show that the purchase of halal-certified cosmetic products is significantly influenced by halal labeling, brand image, online customer evaluation, celebrity endorser, and perceived advertising value.

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Abdul Azis Safii

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+6285748063919

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jumpa@stiekia.ac.id

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Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

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Jawa timur

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Abdul Azis Safii

Contact Email azis@stiekia.ac.id

Phone +6285748063919

Journal Mail Official jumpa@stiekia.ac.id

Editorial Address Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location Kab. bojonegoro, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Abdul Azis Safii

Contact Email
azis@stiekia.ac.id

Phone
+6285748063919

Journal Mail Official
jumpa@stiekia.ac.id

Editorial Address
Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location
Kab. bojonegoro,

Jawa timur

INDONESIA