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INDONESIA
Riset Ilmu Manajemen Bisnis dan Akuntansi
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 300 Documents
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Pengaruh Kondisi Keuangan, Ukuran Perusahaan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Anandita Zulia Putri; Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Monika Aprilia Suriyanti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2177

Abstract

The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai Kantor Imigrasi Kelas I Non TPI Depok Annisa Eka Aprilia; Ratnawaty Marginingsih; Wiwit Rohaeni Yulianti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2318

Abstract

This study aims to determine the effect of work motivation and work discipline on employee performance at the Class I Non TPI Depok Immigration Office. The background of the study is based on the importance of the role of human resources in increasing organizational productivity. The method used is quantitative with data collection techniques through questionnaires to the entire population of 83 respondents using a saturated sampling method. Data analysis was carried out using multiple linear regression with the help of SPSS version 21. The results of the T-test of the study obtained showed that work motivation has a positive and significant effect (T count > T table), work discipline has a positive and significant effect (T count > T table) indicating that work motivation and work discipline have an important role in improving employee performance. The results of the F test show that work motivation and work discipline have a simultaneous effect on employee performance (F count > F table) at the Class I Non TPI Depok Immigration Office. The coefficient of determination test of 0.264 employee performance is explained by work motivation and work discipline.
Analisis Implementasi Akuntansi Manajemen sebagai Pendorong Budaya Inovasi Digital dalam Meningkatkan Daya Saing pada PT Unilever Indonesia Tbk. 2024 Aninda Nuraini; Anis Fitriyani; Chania Cahayaningrum; Ibnu Wahyuda
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2329

Abstract

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.
Pengaruh Servant leadership terhadap Kinerja Pegawai melalui Teamwork sebagai Variabel Intervening pada BRIDA Provinsi Jambi Bramantyo Abdi Saputra; Zulfina Adriani; Dian Mala Fithriani Aira
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2330

Abstract

The purpose of this study is to determine the effect of servant leadership on employee performance through teamwork as an intervening variable at BRIDA Jambi Province. This type of research is quantitative research. The population in this study were all employees at BRIDA Jambi Province, totaling 40 people with a research sample of 40 people. Data collection used a questionnaire that had been tested for validity and reliability. The research analysis method used descriptive statistical analysis using the Structural Equation Model (SEM), with Smart PLS 4.0 Software (Partial Least Square) as a tool to process the data. The results of this study indicate that servant leadership has a positive and significant influence on employee performance, servant leadership has a positive and significant influence on teamwork, teamwork has a positive and significant influence on employee performance, servant leadership has a positive and significant influence on employee performance through teamwork as an intervening variable.
Peran Akuntansi Manajemen dalam Meningkatkan Efektivitas Tata Kelola Perusahaan di PT Ace Hardware Indonesia Tbk. Azzahra Annisa Rahman; Adhelya Christina Martha Diredja; Siti Syilva Fadia; Chika Lutvita Dewi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2333

Abstract

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.
Pengaruh Brand Ambassador dan Brand Awareness terhadap Keputusan Pembelian Snack Tos Tos Tortilla Chips pada Penggemar NCT Dream di Jakarta Barat Shefira Eka Jasutania; Henny Armaniah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2334

Abstract

In the increasingly competitive snack food industry, companies need effective marketing strategies to attract consumer attention. One commonly used strategy is utilizing Brand Ambassadors and enhancing Brand Awareness to build a positive brand image in the minds of consumers. PT Dua Kelinci, as the producer of Tos Tos Tortilla Chips, has adopted this approach by collaborating with the South Korean idol group NCT Dream as its Brand Ambassador to expand market reach and attract K-pop fans in Indonesia. The problem in this research lies in the lack of understanding regarding the extent to which Brand Ambassador and Brand Awareness influence purchasing decisions. This study aims to determine the effect of Brand Ambassador and Brand Awareness on purchasing decisions of Tos Tos Tortilla Chips among NCT Dream fans in West Jakarta. The research method used is a quantitative approach through the distribution of questionnaires and analysis using data quality testing and multiple linear regression. The results show that both variables, Brand Ambassador and Brand Awareness, have a positive and significant influence, both partially and simultaneously, on purchasing decisions. This indicates that selecting the right public figure and maintaining a high level of Brand Awareness can increase consumer interest and purchasing decisions.  
Pengaruh Persepsi Harga dan Service Quality terhadap Kepuasan Konsumen : Survei pada Konsumen Popo Kopitiam Kota Tasikmalaya Fahmi Sidik; Depy Muhamad Pauzy; Arif Arif
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2349

Abstract

This study aims to analyze the influence of price perception and service quality on customer satisfaction at Popo Kopitiam Tasikmalaya. The research method used is a survey with a quantitative approach. Data were collected through distributing questionnaires to 90 respondents who are active customers of Popo Kopitiam. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects between the independent and dependent variables. The results showed that simultaneously, price perception and service quality have a significant effect on customer satisfaction. Partially, price perception has a significant effect on the level of customer satisfaction, indicating that assessing price according to product quality can increase satisfaction. Similarly, good service quality significantly influences customer satisfaction, indicating the importance of fast, friendly, and professional service. These findings indicate that the combination of competitive prices and optimal service is a major factor in building customer satisfaction at Popo Kopitiam Tasikmalaya.
Penerapan Program Pengendalian Internal terhadap Biaya Dibayar Dimuka oleh Kap XYZ Aqil Siraj; Fawwaz Ahmad Kazhimi; Affandi Nur Sidiq; Muhammad Fanar Pamungkas Al Jogja; Ridwan Zulpi Agha
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2364

Abstract

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.
Pengaruh Internal Audit dan Whistleblowing System terhadap Pencegahan Fraud pada BRI Regional Audit Office Bandung Irsan Herlandi Putra; Juliyanto Juliyanto; Andy Yusuf Martua; Akhmad Farikhin; Sani Susanto
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2367

Abstract

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.
Pandangan Pelaku Ekonomi tentang Pentingnya Peranan Uang dalam Proses Interaksi dan Transaksi Harian Hafif Setiawan; Salsabila Rahman; Melani Rusli; Muhammad Arfan Harahap
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2370

Abstract

This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

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