cover
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
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
ISSN : 16933907     EISSN : 27467147     DOI : 10.58431/jumpa
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).
Articles 210 Documents
UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI BEA PERALIHAN HAK ATAS TANAH DAN BANGUNAN DI KABUPATEN BOJONEGORO Edy Suhartono; Zafira MP
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 11 No 2 (2018): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.179 KB) | DOI: 10.58431/jumpa.v11i2.106

Abstract

Regional Original Income (PAD) can be seen as one of the indicators or criteria for measuring a region's dependence on the central government in carrying out development. Therefore, the government continues to strive to implement regional tax revenues to increase regional original income in tax collection. Regional Original Income (PAD) can be used as a determination of the degree of independence of an area. In order for BPHTB collection to work properly, the Regional Government concerned must first have a Regional Regulation (Perda) which regulates it, if it does not have a Regional Regulation, then the Regional Government may not collect BPHTB. Thus, people who buy property in regions that do not have a local regulation, the community does not need to pay the BPHTB tax. The community also needs to be aware that in the future there will be a diversity of systems and patterns of BPHTB collection wherein each local government is given the freedom to manage according to their capabilities.
REKAYA PENGGUNAAN INFORMASI AKUNTANSI DEFERENSIAL DALAM PENGAMBILAN KEPUTUSAN UNTUK MENINGKATAN LABA JANGKA PENDEK PADA UKM DI BOJONEGORO Hasan Bisri
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 11 No 2 (2018): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.815 KB) | DOI: 10.58431/jumpa.v11i2.107

Abstract

Small and Medium Businesses (SMEs) that are able to survive in conditions of unstable economy need to create strategies in penentukan short term profit, in the determination of short-term profit is almost all using traditional methods in determining profit . Method of the determination of profit with the traditional system that is in use by SMES've not relefan again to increase profits, this method is already being used in I920 's and has left the company by Japan after World War II and in the follow United 20 years later senagai the State winner of the war. On bicycle storage services company Independent's son is still using traditional methods in cost will be loaded on consumers still use general costs charged to users of the service, its place next to the terminal of Bojonegoro, consumers Choose a strategic place, because the facilities are still impressed with what it is still land and building conditions also still not perfect. In addition the use of differential accounting information is very beneficial against the management of the chicken noodle to bloom Sari in obtaining the information needed to be able to compare which more favorable decisions among buy or make own noodles. Comparison of the calculation of the costs incurred by the two alternatives showed that produces itself is a more appropriate decision because getting the profit differential greater than on buying from outside. By using the information differensial has been known to create their own alternative that can save you the cost of making the noodles.
ANALISIS PENGARUH KUALITAS PRODUK, HARGA DAN SALURAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN (Studi Pada Konsumen Di T oko Bluder Cokro Jl. Hayam Wuruk Madiun) Elly Yuniar Nitawati
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 1 (2019): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v12i1.108

Abstract

The research problem can be identified, namely whether Product Quality, Price and Distribution Channels simultaneously have a significant effect on Purchasing Decisions. Does the variable Product Quality, Price and Distribution Channels partially have a significant effect on Purchasing Decisions. Which variable between Product Quality, Price and Distribution Channels has dominant influence on Purchasing Decisions. Based on the background and formulation of the problem above, it can be explained that this study aims to analyze and prove the effect of the variable Product Quality, Price and Distribution Channels simultaneously has a significant influence on Purchasing Decisions. Analyzing and proving the influence of Product Quality, Price and Distribution Channels partially has a significant influence on Purchasing Decisions. Analyze which variables have the dominant influence on Purchasing Decisions. Based on the test results show the t-value of the product quality variable (X1), is greater than the value of t-table (5.627> 1.984) and the significance value (sig) is smaller than the required α (0.000 <0.05). These results indicate that the product quality variable has a positive and significant influence on purchasing decisions at Bluder Cokro Madiun. The t-value of the Price variable (X2) is greater than the value of t-table (3.015> 1.984) and the significance value (sig) is smaller than the required α (0.003 <0.05). These results indicate that the price variable has a positive and significant influence on purchasing decisions at Bluder Cokro Madiun. The t-value of the distribution channel variable (X3) is greater than the t-table value (2,360> 1,984) and the significance value (sig) is smaller than the required α (0.020 <0.05). These results indicate that the distribution channel variable has a positive and significant influence on purchasing decisions at Bluder Cokro Madiun. the results of the simultaneous test analysis of the three independent variables namely Product Quality (X1), Price (X2), and Distribution Channels (X3) significantly influence the Cokro Bluder Purchasing Decision. as evidenced by the calculated F-value 111,689> F table 2.72, with a significance level of less than 0.05. The existence of the three independent variables is strengthened by the contribution of the independent variable with the dependent variable that has an adjusted R square value of 0, 770 or 77.0%. This 23% figure states that the three independent variables are able to show a significant contribution in determining the dependent variable (purchasing decision). Keywords:
IMPLEMENTASI PERATURAN WALIKOTA SURABAYA NOMOR 25 TAHUN 2016 TENTANG TATA CARA PEMBERIAN DAN PERTANGGUNGJAWABAN HIBAH DAN BANTUAN SOSIAL Idrus .
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 1 (2019): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.472 KB) | DOI: 10.58431/jumpa.v12i1.109

Abstract

The method used in this research is qualitative research method (qualitative research). Qualitative research is a study aimed at describing and analyzing phenomena, events, social activities, attitudes, perceptual beliefs, thoughts of individuals individually or in groups. The population in this study consisted of: 1) Head of Surabaya City Social Service, 2) Head of Surabaya City Social Service UPTD, 3) Implementer, 4) Beneficiary. The sampling technique used "purposive" with the selection criteria for this information based on subjects who mastered the problem and were willing to provide data. So that informants were obtained: 1) Head of Surabaya City Social Service: Drs. Supomo, MM., 2) Head of UPTD Surabaya Social Service Office , 3) Executor: Kuncoro Chairperson of RW 1, 4) Beneficiaries: Lusi Chairperson of Al Qomariyah Study, the research found that the implementation of Surabaya mayor regulation number 25 of 2016 concerning the procedures for granting and accounting for grants and social assistance is intended to relieve community members who are not able and neglected so that they can still meet their basic living needs (Basic Living Needs) and develop themselves as human beings in accordance with humanity with dignity as the implementation of constitutional mandates for the central and or regional governments. The implementation is not in accordance with applicable regulations, so that there arises phenomena the researcher do not observe about the distribution of grants and social assistance, among others: Dissemination of program less than optimal, Implementation of social assistance programs and grants using invalid recipient social assistance / grant data, many beneficiaries did not carry out data verification, implementation of beneficiaries was considered to be very poor, there are rejections or protests from various elements of society, there is still overlap in the distribution of social assistance / grants, social assistance funds to educate corrupt communities and nepotism. Factors that influence the implementation of Surabaya mayor regulation number 25 of 2016 include communication, resources, disposition and bureaucratic structure.
BAURAN PEMASARAN PRODUKSI SALAK TERHADAP PENINGKATAN PEROKONOMIA MASYARAKAT DI BOJONEGORO (STUDI KASUS PETANI SALAK TANJUNGHARJO) Mukti Prasaja
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 1 (2019): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.291 KB) | DOI: 10.58431/jumpa.v12i1.110

Abstract

Bojonegoro is one of regencies in East Java province that has many natural and cultural richness. Natural riches range from fertile farmland, petroleum and gas, limestone mountains, eternal fires and much more. In agriculture there are rice crops, corn, nuts and others. Meanwhile, for the results of the garden are blimbing, Salak, banana, mango and guava. However, there are problems, namely the marketing of these products are still difficulties in branding, packaging and also promoting the products globally. The marketing mix approach focuses on the resulting product must be good and attractive so as to provide satisfaction to the consumer. High consumer satisfaction will build a good relationship with the producers so that it will improve the economy. Implementation of the marketing mix is done in the training of ice cream production, mapping and branding of products and the establishment of KUB Desa Tanjungharjo, product Expo, marketing training which to advance the community economy Bojonegoro. Keyword :
STRATEGI KUALITAS PRODUK, WORD OF MOUTH (WOM) DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN UMKM RUMAH ROTI SURABAYA Emmywati ,; Bagus Ardianto
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 1 (2019): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.304 KB) | DOI: 10.58431/jumpa.v12i1.112

Abstract

This study aims to determine the product quality, word of mouth and price perceptions of customer satisfaction both simultaneously and partially on MSME customers. housing and the neighboring villages in the past 6 months. While the technique used in this study is Nonprobability Sampling with incidental sampling technique that is taking samples based on approval, anyone who agrees to be found is taken according to the data source with a total sample of 100 respondents. Data collection techniques using questionnaires. The data analysis technique used in this study is multiple linear regression analysis using the IBM SPSS 20. The results of the study show that: 1) product quality variables, word of mouth and price perception are related simultaneously or together to MSME customer satisfaction Surabaya Bread House. 2) product quality variables, word of mouth and price perception of partial to Rumah Roti SME customer satisfaction.
ANALISIS PENGARUH MOTIVASI, KEMAMPUAN, DIKLAT, DAN KESEMPATAN BERKARIER TERHADAP KINERJA ANGGOTA POLSEK SAWAHAN POLRES MADIUN KOTA Suyanto Waspo Tondo Wicaksono
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 1 (2019): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.735 KB) | DOI: 10.58431/jumpa.v12i1.113

Abstract

From the test results obtained on the validity test results are known that all question items have valid. While the reliability test results are known that all items are reliable questions. From the results of multiple regression results obtained all positive coefficient. This shows that each increase in variable X will be followed by an increase in variable Y. In the classical assumption test results obtained that the regression equation has fulfilled the classic assumption that the data are normal, there is no multicollinearity, heteroscedasticity does not occur, and no autocorrelation occurs. On the correlation coefficient correlation value (R) turns out that the correlation is positive. This means that there is a strong unidirectional relationship, where changes in the increase that occur in the independent variable are the motivation variable (X1) ability (X2), training (X3), and career opportunities (X4) followed by an increase in the dependent variable namely performance (Y ) member of the Sawahan City Police Madiun District Police Station. From the results of the study it was found that the X4 variable, namely the experience variable, was the independent variable that predominantly influenced the dependent variable, namely the performance (Y) of the Sawahan District Police Madiun District Police. In testing with the F test and with the t test it is known that the independent variable is the motivational variable (X1) ability (X2), training (X3), and career opportunities (X4) both simultaneously and partially have a significant effect on the dependent variable namely performance (Y ) member of the Sawahan City Police Madiun District Police Station.
PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KARYAWAN SEBAGAI VARIABEL INTERVENING DI PT EKOS JAYA ABADI LESTARI KABUPATEN SIDOARJO Agung Dwi Nugroho
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 1 (2019): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.152 KB) | DOI: 10.58431/jumpa.v12i1.116

Abstract

This research was conducted to determine the influence of leadership and work environment on the performance of employees who through the employee satisfaction as a intervening variable. The purpose of the study is to know the direct influence between each variable, and the indirect influence between the leadership variables and the working environment towards the employee's performance through the satisfaction of designed as intervening variables. This research is done using a quantitative approach. Research that focuses on hypothesis testing with statistical method analysis tools and generates conclusions. The population of this research is the consumer of PT Ekos Jaya Abadi Lestari District Sidoarjo with samples of 50 respondents using the formula Slovin. Methods of collecting documentation data and questionnaires. While data analysis is done through path analysis to figure out the direct influence using SPSS 25.0 for Windows and for indirect effect using the Sobel test method. Based on the analysis of the lines known that the direct influence of the leadership variables have a coefficient value of 0.624 with a value of statistic 2.785 to employee satisfaction, the working environment variable has a coefficient value of 0.352 With the value of statistic 2.569 to employee satisfaction, the leadership variable has a coefficient value of 0.639 with 3.300 value statistic to employee performance, the working environment variable has a coefficient value of 0.688 with the value of Statistic 3.740 to employee performance, employee satisfaction variables have a coefficient value of 0.443 with 3.800 value statistic against employee performance, and indirect influence of leadership variables against employees ' performance Employee satisfaction has a coefficient value resulting from a Sobel test of 0.276 with a value of statistic 3.285, a working environment variable to performance through employee satisfaction has a coefficient value of 0.155 with a value of statistic 2.152. Based on these results it can be seen that the indirect influence of the working environment variables on employee performance through the employee satisfaction is at least the dominance compared to the influence among other variables.
PENGARUH KUALITAS PELAYANAN, HARGA DAN PROMOSI TERHADAP KEPUASAN PELANGGAN TRANSPORTASI ONLINE GRAB (GRABBIKE) YANG DIGUNAKAN MAHASISWA STIE MAHARDHIKA SURABAYA Sofyan Lazuardi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.699 KB) | DOI: 10.58431/jumpa.v12i2.117

Abstract

This research aims to determine the influence of variable quality of service, price and promotion to the satisfaction of the online transport customer Grab both partially and simultaneously. The population in this study is the student of STIE Mahardhika Surabaya regular morning using GrabBike service. The sampling techniques used are purposive sampling as well as the number of samples used amounting to 96 respondents. The type of data used in this study is the primary data by using questionnaires. Data analysis uses multiple linear regression analyses with the help of SPSS 23 programs. After the testing of the hypotheses filed in this study, the value of the variable regression coefficient of service was obtained at 0.207, 0.111, and the promotional variable of 0.323. From Test F obtained a value of F count 119.705 > F table 2.70 as well as significance value 0.000 < 0.05, which means variable quality of service, price and promotion simultaneously affect customer satisfaction. Whereas from a test T variable quality service is obtained the value of t count = 5.356 > T table = 1.986, the variable price is retrieved the value of t count = 2.433 > T table = 1.986 as well as the promotion variable obtained value t count = 6.449 > T table = 1.986, which means a quality variable Services, prices and promotions have a partial effect on customer satisfaction.
ANALISIS KONTRIBUSI PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BOJONEGORO TAHUN 2017-2018 Nurul Mazidah; Ika Pratiwi; Lailil Muf'idaf
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.053 KB) | DOI: 10.58431/jumpa.v12i2.118

Abstract

Restaurant Tax is one of the taxes that contributes to increasing Local Revenue, and also as regional income that can be freely used to administer local government and development. The purpose of this study was to determine the magnitude of the contribution of Restaurant Taxes to the Bojonegoro Regency's Original Revenue in 2017-2018 and the effectiveness of the realization of Restaurant Tax revenue towards the Regional Budget Revenue in Bojonegoro Regency in 2017-2018. In this study using descriptive analysis method. The results of the research conducted revealed that the effectiveness of restaurant tax collection in 2017-2018 was very effective, with an average level of effectiveness of 1.29%. The percentage contribution in 2017 was 1.32% and in 2018 it was 1.60% with an average contribution of 1.46%. The contribution of restaurant tax can be categorized as good so it must be maintained and it will be even better if it is further improved so that the contribution of restaurant tax to the PAD is greater.

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