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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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Keputusan Pembelian Motor di Tinjau Dari Harga dan Promosi Farikhul Muafiq; Aria Mulyapradana; Budi Nugraha; Aria Elshifa
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Abstract: The purpose of this research is to find out and analyze the influence of price and promotion on motorcycle purchase decisions. The object of this research was 90 respondents from the Office Administration Study Program. The research method used is quantitative. This research data was processed using multiple linear regression tests. Htest result F obtained Fcount F 18,743 greater than Ftable 3.10. The significance value of 0.000 is also less than the probability of 0.05. So, it can be concluded that prices and promotions together (simultaneously) have an influence on the decision to buy a motorbike in students. For the efficiency result of thetermination, the Adjusted R Square value was 0.285. This value shows that the influence of price and promotion on motorcycle purchase decisions in students is 28.5% while the remaining 71.5% is influenced by other variables outside this research model. Keywords: Purchasing Decision, Price, Promotion, Motor

Pengaruh Rasio Likuiditas, Leverage, Operating Capacity, dan Sales Growth Terhadap Financial Distress pada PT Krakatau Steel (Persero) Tbk Mutmainnah Mutmainnah; Nurul Huda
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

: Setiap perusahaan pasti memiliki fase naik dan turun perfoma, termasuk dari segi keuangan. Financial distress adalah peristiwa penurunan kinerja keuangan perusahaan secara terus menerus dalam jangka waktu tertentu. Bagi perusahaan, financial distress adalah salah satu kondisi penyebab kebangkrutan paling sering. Sebab berbeda dengan penurunan laba biasa, nominal kerugian karena financial distress bisa sangat besar hingga mempengaruhi kelancaran operasional perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, leverage, operating capacity dan sales growth terhadap financial distress pada PT Krakatau Steel (Persero), Tbk. PT Krakatau Steel (Persero), Tbk bergerak pada bidang Industri Baja. PT Krakata Steel (Persero), Tbk didirikan pada tanggal 23 Oktober tahun 1997. Jenis penelitian ini termasuk jenis penelitian asosiatif yaitu mengetahui hubungan antara dua variabel atau lebih. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Populasi penelitian yang akan dilaksanakan oleh peneliti adalah 11 tahun terakhir dari tahun 2010 sampai dengan tahun 2020 menggunakan purposive sampling dengan kriteria (1) komponen data laporan keuangan perusahaan yang tersedia ada sesuai kebutuhan peneliti dan (2) data ter up to date. Pada penelitian ini data di olah menggunakan software SPSS V.22, untuk menguji data menggunakan analisis regresi linier berganda. Temuan hasil penelitian ini yaitu Leverage, Operating Capacity dan Sales Growth tidak berpengaruh secara signifikan terhadap Financial Distress, namun, Likuiditas berpengaruh negative secara signifikan terhadap Financial Distress, dan Secara simultan Likuiditas, Leverage, Operating Capacity dan Sales Growth tidak berpengaruh secara signifikan terhadap Financial Distress.

Peranan Kepemimpinan Terhadap Peningkatan Kinerja Birokrasi (Studi Pada Kantor Desa Sepuh Gembol) Neni Suryani; Eko Wicaksono; Pungky Praja Jatmika
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 the role of leadership on the performance of the government bureaucracy and to determine the factors that support and hinder the performance of the government bureaucracy at the village office of Sepuh Gembol, Wonomerto District, Probolinggo Regency. The problem studied in the research is how the role of village head leadership on bureaucratic performance at the village office of Sepuh Gembol, Wonomerto District, Probolinggo Regency. The focus of qualitative descriptive research is the measurement of performance and work effectiveness of village office organizations. Research informants are village heads and 6 employees. Methods of data collection using observation, documentation and interviews with these informants. The results of research conducted at the Sepuh Gembol Village Office, Wonomerto District, Probolinggo Regency, namely the role of the Sepuh Gembol Village head is very influential on improving employee performance. This is evidenced by the statements made by the village head himself and the employees themselves. The village head is the person who is fully responsible for all the work and decisions taken. The success or failure of a job at the Sepuh Gembol Village Office depends on the performance of the employees and the effectiveness of the employee's work which is not far from the influence of the leadership of the Village Head.Meanwhile, the performance of employees at the Sepuh Gembol Village Office is also quite good, namely by completing work on time, satisfying work results, and providing services to the community. The facilities provided are really very helpful and make it easier for employees to complete their work as well as the motivation from superiors that makes employees more enthusiastic in working with a conducive working atmosphere.

Dampak Pandemi Covid-19 Terhadap Proses Pembelajaran di PEM AKAMIGAS Cepu Dimas Rico Andriansyah; Ahmad Saifurriza Effasa; Hafidza Nash'ul Amrina
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

With the Covid-19 pandemic, all students must adapt to the online learning environment, without meeting face to face in class. These online activities are increasingly saturated with students because learning is considered less than optimal. The purpose of this study was to find out how the impact of the Covid-19 pandemic on the learning process at PEM Akamigas Cepu. This research is a qualitative research with a descriptive approach. The samples of this research were 2 employees, 2 lecturers, and 20 students. The data analysis technique in this study is the analysis of Miles and Huberman. The impact of the Covid-19 pandemic on the learning process at PEM Akamigas Cepu caused positive and negative phenomena, namely 1) changes in the form of face-to-face learning to online learning, 2) online learning during the Covid-19 pandemic increased the use of technology in learning, and 3) online learning during the Covid-19 emergency fosters student learning independence. While the negative phenomena include 1) Learning becomes less effective and 2) The level of student understanding of the material is reduced.

Keputusan Pembelian Lipstik Pada Mahasiswi STIE Cendekia Fitri Widhiastutik; Ari Kuntardina
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 1 (2022): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The development of the cosmetic industry, especially lipstick is growing tremendously. The lipstick market segment expanded towards the teen segment. Many lipstick products are offered by manufacturers to adolescent consumers. With so many choices make teenagers more selective in choosing products. The quality of lipstick is one of the factors they consider, considering the health risks of the skin when exposed to poor quality lipstick. Teenagers also do not have their own income, so in making lipstick purchases the price factor is also considered. The research purposes are to find out the influence of product quality and price on the decision to buy lipstick at STIE Cendekia Bojonegoro students. Quantitative research with a population of 165 STIE Cendekia students class A with a sample of 62 respondents. Sampling technique using proportionate stratified random sampling. Data collection through questionnaires. Data analysis uses multiple linear regression analysis. The results showed that partially the quality of the product and the price had a significant effect on the decision to buy lipstick. This is an opportunity for the next researcher to examine other factors that contribute to the decision to buy lipstick

Komitmen Organisasi dan Niat Pindah Kerja Arief Noviarakhman Zagladi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 2 (2022): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Abstract: One of the advantages that must be maintained by a university is the quality of the lecturers it has. This study seeks to explain the effect of organizational commitment on the intention to change jobs in private college lecturers in Malang City, East Java. The choice of Malang city was done because Malang City is well-known in Indonesia as a student city that has many universities. This study uses a population of 794 lecturers spread over 20 private colleges in Malang City. Samples were taken as many as 89 people in a balanced manner and analyzed by regression analysis. The results from this study showed that there was no significant effect between organizational commitment and the intention to change lecturers' jobs. Keywords: organizational commitment, intention to change jobs, private college

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Pelaksanaan Self Assessment System, Keadilan, Dan Teknologi Perpajakan Terhadap Tindakan Tax Evasion Naluri April Leana; Nur Kholis
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 2 (2022): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The intention of the researcher to conduct this research is to examine and demonstrate the perception of individual taxpayers (WPOP) against Self assessment system, Justice and Technology actions Tax Evasion. population sample is individual taxpayers who live in district as many as 100 respondents by distributing questionnaires via googleform for data collection and random sampling as the research sample method as well as multiple linear regression as the data analysis method for technical processing assisted using SPSS version 25Then the results of hypothesis testing for each of these variables include the self-assessment system, justice and tax technology simultaneously have a negative effect on tax evasion measures. Keywords: Taxpayer Perception, Self Assessment System, Justice, Tax Technology, Tax Evasion

Strategi Pedagang Kaki Lima Dalam Meningkatkan Pendapatan di Masa Pasca Pandemi Covid 19 Mohammad Noor Khairullah; Sukma Irdiana; Kurniawan Yunus Ariyono; Kusnanto Darmawan
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 2 (2022): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Penelitian ini bertujuan untuk mengetahui bagaimana strategi yang dilakukan oleh pedagang kaki lima (PKL) dalam meningkatkan pendapatan di masa pasca pandemi Covid 19, dan apa saja kendala yang dihadapi oleh pedagang kaki lima dalam meningkatkan meningkatkan pendapatan di masa pasca pandemi Covid 19. Penelitian ini menggunakan jenis pendekatan kualitatif deskriptif. Dalam penelitian ini menggunakan teknik analisis data seperti reduksi data, pengumpulan data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian dapat disimpulkan diantaranya strategi yang dilakukan pedagang kaki lima yaitu menjaga kualitas produk, penetapan harga produk yang sesuai, melakukan promosi, pemilihan tempat yang strategis, dan memberikan pelayanan yang terbaik kepada para pembeli dan kendala yang dihadapi oleh pedagang kaki lima meliputi kendala lokasi usaha dan kendala modal usaha. Kata Kunci: Strategi, PKL, Penghasilan, Kesejahteraan

Tata Kelola Pendapatan Parkir: Petugas Parkir Dishub dan Non Dishub Zenna Millenia; Arif Farida
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 2 (2022): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Study this aim for knowing management parking income according to parking attendants at the transportation agency and non-dishub parking attendants in X City in effort enhancement Income Original Region of sector retribution parking in X City and obstacles management parking edge Street common in X City. Method study this use approach qualitative with type the research study descriptive . Informant study this consist party Service X City Transportation and Officers parking . Technique data collection is done with interview , observation and documentation. Results study could is known that management parking edge Street by Service X City Transportation has been belong to transparent because every information about parking edge Street could accessed by direct by public through website or come to office Service communication. Accountability management parking edge Street also full not quite enough answer because every officer service and interpreter parking given training and construction even supervision . Responsibility management parking by Service Communication also already good because every craftsman parking given attribute so that will is known interpreter parking below supervisor party service . Independence management parking seen moment take policy without interest private so as not each other harmful wrong one party . Activity monitoring of interpreter parking and take action interpreter trouble parking _ without there is difference treatment . Fairness parking management edge party service always notice interest officer field and Public based on principle equality and reasonableness.

Pemanfaatan Limbah Bawang Merah Untuk Pembuatan Media Tanam Di Desa Jamberejo Kecamatan Kedungadem Kabupaten Bojonegoro Aditia Dwi Lestari; Moch. Suberi; Latifah Anom
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 2 (2022): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to find out how to use shallot waste for the manufacture of planting media in Jamberejo Village, Kedungadem District, Bojonegoro Regency. The type of research used in this research is qualitative research. The sample data source used is the snowball sampling technique. While the data collection techniques using observation, interviews, and documentation. For the analysis of the data that has been obtained will be analyzed qualitatively and described in descriptive form. The results showed that the shallot waste used for the manufacture of planting media was successful or could be used for all types of plants because a good planting medium must meet certain requirements such as not containing pests and diseases, being able to hold water, but also being able to remove or drain excess water, loose and fertile so that the roots can grow and develop. In addition to being used as a planting medium, onion waste can also be used as animal feed, but must go through a drying process for onion waste first.

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Reviewer

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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

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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