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INDONESIA
Jurnal Riset Manajemen Akuntansi Indonesia
Published by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ISSN : -     EISSN : 29864674     DOI : https://doi.org/10.32477/jrima.v1i3
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Manajemen Akuntansi Indonesia adalah jurnal dengan proses peer review. Jurnal diterbitkan empat kali dalam setahun yaitu bulan Februari, Mei, Agustus dan November. Jurnal Riset Manajemen Akuntansi Widya Wiwaha diterbitkan oleh STIE Widya Wiwaha. Jurnal Riset Manajemen Akuntansi Widya Wiwaha menerima hasil penelitian dibidang manajemen, akuntansi, bisnis dan aplikasinya dalam industri dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 117 Documents
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PERAN KOMITE MADRASAH DALAM PEMBIAYAAN PENDIDIKAN DI MADRASAH IBTIDAIYAH NEGERI 1 MAGELANG PERIODE TAHUN 2018-2021 Abdul Aziz; Khamim Zarkasih Putro; Ary Sutrischastini
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

The purpose of this study was to find out why the role of the Madrasah Committee in financing education at MIN 1 Magelang was still not optimal and to analyze efforts to increase the. In qualitative research, data analysis includes three main steps, namely: (1) data reduction, (2) data presentation, (3) drawing conclusions or levers. As a result, the role of the school committee in financing has implemented several related development performance indicators as a consideration body (advisory agency), supporting, controlling and relationship (mediator) institutions in the form of cooperation in the procurement of funds and in school procurement. However, the role of the school committee in financing is still not optimal because the integrity of the management and school committee members at MIN 1 Magelang is still not optimal, schools cannot collect fees, MIN 1 Magelang is a public school so it is difficult to fund other than the three sources BOS Reg, BOSDA, District BOSS. Efforts to increase the role of school committees in financing at MIN 1 Magelang are trying to help find sources of funds for the School Budget and Expenditure Draft (RAPBS) and also students who cannot afford.
UPAYA PENINGKATAN KEMAMPUAN GURU DALAM MENGUASAI MODEL PEMBELAJARAN AKTIF DI MTs NEGERI 3 MAGELANG TAHUN PELAJARAN 2021/2022 Hartsa Jamila Rochi; Priyastiwi Priyastiwi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

This research use desciptive qualitative approach. The informants in this study were 7 resource persons, namely 1 Madrasah Principal, 1 Deputy Head of Madrasah, 2 teachers, and 3 students of MTs N 3 Magelang. Data analysis is to follow the path stated by Miles and Huberman in Sugiyono (2010:124) that data analysis consists of three streams of activities that occur simultaneously, namely data reduction, data exposure/presentation and drawing conclusions. As a result, the efforts made to improve the ability of teachers in active learning at MTs Negeri 3 Magelang for the 2021/2022 academic year which consists of (a) Learning Program Planning is improved by planning for classroom management, planning for organizing materials, planning for the management of active teaching and learning activities (b) Teaching and Learning Activities (Learning Process) are improved with the teacher efforts, it is recommended to improve IT skills and in accordance with learning objectives (c) Evaluation/assessment of learning is improved by further enhancing the ability to conduct assessments during teaching and learning activities.
ANALISIS PROFITABILITAS JOGJA FLIGHT INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19: (Studi Pada Jogja Flight Indonesia Tahun 2019-2020) Neni Oktaviana Nugrohowati; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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This study is intended to examine differences in profitability levels before the COVID-19 pandemic and during the COVID-19 pandemic which has not yet reached the target expected by the company. The purpose of this study is to describe the level of profitability, to analyze the factors that cause the profitability targets are not met, and to formulate efforts to increase the profitability of each branch at the Jogja Flight Indonesia branch. In analyzing the data, the authors use a quantitative descriptive research design by calculating the profitability value through the analysis of the Ratio of Operating Costs to Operating Income (BOPO), Net Profit Margin (NPM), and Return On Assets (ROA) and qualitative descriptive with observations, interviews, documentation and Focus Group Discussions. The results showed that the ratio of BOPO, NPM and ROA experienced a significant difference between before and during the pandemic. There is a significant decrease seen from the level of profit achieved by the branches from 2019 to 2020 due to decreased revenue while Jogja Flight Indonesia continues to bear operational costs and its assets are also fixed.
INOVASI DAN PENGEMBANGAN DESA UNGGULAN STUDY KASUS PADA DESA GUNUNGGEMPOL KECAMATAN JUMO KABUPATEN TEMANGGUNG Wedya Ardhini; Meidi Syaflan
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

The Village Government as the spearhead of national government policies must be able to arouse local potential in accordance with its function in carrying out the autonomy granted. This research uses qualitative deskriptif methods with research objects in Gununggempol Village, Jumo District,Temanggung Regency. From the results of the study, it can be concluded that Gununggempol Village, has implemented various development innovations based on nature preservation. Synergy of development is planned and implemented so that the existing concept of natural preservation can be implemented throughout the village consistently through a systematic process that is sustainable with commitment from all village stakeholders. On the results of the study, the Gununggempol Village Government recommends that it better involve the younger generation of villages in every village development planning deliberation and adopt the aspirations of the younger generation to develop village development. As a means for human resources development, especially in the younger generation, the Village Government can determine the priority of using village funds through increasing human resources capacity and also expected to improve the fissibility of planning, implementation, control, supervision and evaluation of the use of village financial resources.
UPAYA MENINGKATKAN KINERJA ANGGOTA POLRI BAGIAN SUMBER DAYA MANUSIA DI POLRES MAGELANG KOTA Siti Makbul; Awal Satrio Nugroho; Zulkifli Zulkifli
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

This study uses a qualitative research method with a descriptive design. The subjects in this study were a total of 4 people consisting of 1 person from the Head of the Sumda Division, and 3 members of the National Police, namely 1 Kasubbagwatpers SDM Division, 1 Kasubbagdalpers SDM Division. HR and 1 member of the National Police at the Magelang City Police Station. The object of this research is an effort to improve the performance of members. The results of this study explain that the performance of members of the National Police for Human Resources at the Magelang City Police less than optimal because due to a lack of personnel and the lack of basic skills and abilities possessed by personnel, then efforts to improve the performance of members of the National Police for Human Resources at the Magelang City Police by attending appropriate training. With individual conditions and the needs of their duties, the Head of the Human Resources Division of the Magelang City Police in the policy-making process. Improving the performance of its members, making policies carefully, transparently, accountable, and professionally.
PENGEMBANGAN PARIWISATA BERBASIS PEMBERDAYAAN MASYARAKAT (COMMUNITY BASED TOURISM (CBT)) DI DESA WISATA NGARGORETNO, KECAMATAN SALAMAN, KABUPATEN MAGELANG Yuliana Ari Widhianingsih; Nur Widiastuti; Muhammad Mathori
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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This research is a qualitative research. The subjects in this research are 4 people consisting of 1 Ngargoretno Village apparatus, 1 Pokdarwis (Tourism Awareness Group) administrator of Ngargoretno Village, 1 tourist business citizen in Ngargoretno Village and 1 tourist. In conducting research on efforts to improve the development of community empowerment-based tourism (CBT) in the Tourism Village of Ngargoretno, Salaman District, Magelang Regency, Miles and Huberman qualitative data analysis method was used. The results of the study stated that the development of community-based tourism (CBT) in the Tourism Village of Ngargoretno, Salaman District, Magelang Regency still needs to be improved due to the lack of support in helping promote tourism villages, the lack of community in providing support to the village government in developing the village tourism, lack of budget from non-governmental organizations, lack of creativity from local communities to develop tourist villages. Efforts to develop Community Based Tourism (CBT) in the Tourism Village of Ngargoretno, Salaman District, Magelang Regency, namely collaborating with local governments, involving the community, seeking adequate budgetary support, conducting training for actors or managers of tourist village objects.
PENGARUH LINGKUNNGAN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING STUDI PADA CV. KEMBANG JOYO SAPUTRA Andi Wahyu Saputra; Jazuli Akhmad; Suci Utami Wikaningtyas
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
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The study was titled The Effect of the Work Environment and Compensation on Employee Performance Through Motivation as Intervening Variables (Study on CV. Kembang Joyo Saputra), the research formulation is Directed at the performance of CV employees. Joyo Saputra flowers have decreased. This study was agreed to test and analyze the partial influence of the Work Environment, Communication, and Motivation on cv employee performance. Kembang Joyo Saputra and To test and analyze the partial influence of the Work Environment and Compensation on CV Employee Motivation. Joyo Saputra Flowers. The research methodology is a type of research using quantitative, using a sample method saturated with population and sample of 76 employee reponden, methods of taking data with questionnaires, and using validity tests, realibitias tests, classical assumption tests, multiple regressions, t tests, and determination tests, using path analysis that is with partial indirect influence between the Work Environment and Comceptnation on Employee Performance through Motivation with tools Sobel Test Calculator analysis.The results of the study, namely the Work Environment has a positive and significant influence on employee performance on the CV. Kembang Joyo Saputra, amounting to t count (2,542) and significant 0.012, Compensation affects and significantly affects Employee Performance on CV. Joyo Saputra flowers amounted to t count (2,691) and significant (0.008). Motivation has a positive and significant effect on employee performance on the CV. Joyo Saputra flowers with a calculated value of (2,269) and a signfikan of 0.025. The Work Environment has a positive and significant influence on Employee Motivation on the CV. Joyo Saputra flowers with a calculated value of 6,365 and a significant amount of 0.000. Compensation has a positive and significant influence on employee motivation on the CV. Joyo Saputra flowers with a calculated value of 2.742 and a significant amount of 0.0046. Motivation is able to mediate the relationship of the Work Environment to Employee Performance by 2,130 and significantly by 0.016. Motivation was able to mediate the compensation relationship to Employee Performance of 2,221 and significantly by 0.013.Conclusion that there is a partial positive and significant influence between work environment, motivation, and motivation on employee performance, there is a partial positive and significant influence between the Work Environment and Compensation on employee work motivation, and there is an indirect influence between the Work Environment on Employee Performance through Motivation and there is an indirect influence between Compensation on Employee Performance through Motivation. In improving the work environment, there needs to be an improvement of new, modern, and sophisticated tools, a comfortable and safe workspace, the addition of compensation both directly and indirectly to increase employee motivation.
ANALISIS PENANGANAN KASUS KEKERASAN TERHADAP PEREMPUAN PADA DINAS SOSIAL PPKB PPPA KABUPATEN MAGELANG Yuni Astuti; Syeh Assery; Muda Setia Hamid
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
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The subjects in this study were 3 employees of the PPKB PPPA Social Service in Magelang Regency, namely 1 Head of Women Empowerment and Child Protection, 1 Head of Women Empowerment Section, and 1 PPKB PPPA Social Service in Magelang Regency. Data analysis in this study refers to the thinking or theory of Miles and Huberman (1992) which includes 3 (three) steps of activity after the process of data collection and drawing conclusions.As a result, the improvement in handling cases of violence against women in Magelang Regency has been carried out based on performance indicators of productivity, service quality, responsiveness, responsibility, but the performance of handling cases of violence against women is still less than optimal, this is due to (1) Lack of employees to handle women protection affairs. (2) Lack of operational funds for women and children protection programs and for cadre training. (3) Lack of facilities and infrastructure, (4) Protection of women and children victims of violence is a network with other institutions. In order to obtain data from the prosecutor office, it is sometimes difficult to obtain data about the victim. Efforts to improve the handling of cases of violence against women at the PPKB PPPA Social Service in Magelang Regency, namely: (1) Adding employees with psychological backgrounds to handle women protection affairs, especially in providing counseling or psychological assistance to women victims of violence. (2) Manage operational funds for women and children protection programs and for the training of trained cadres for handling existing victims of violence, both women and girls. (3) Addition of facilities and infrastructure, such as shelters for women victims of violence, shelter houses in collaboration with other non-governmental organizations, as well as means of program socialization through radio, webside and online media in the form of Instagram, Facebook, etc.. (4) Increasing cooperation with networks in an effort to improve services for handling and protecting women victims of violence.
PENGARUH KOMPONEN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN LAYANAN TELEKOMUNIKASI INDIHOME DI KOTA YOGYAKARTA Anisa Uli Maslakhah; Yunita Fitri Wahyuningtyas
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
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Tujuan penelitian ini adalah untuk mengetahui pengaruh Brand Image secara parsial maupun simultan serta untuk mengetahui variabel yang berpengaruh dominan terhadap keputusan pembelian pada layanan telekomunikasi IndiHome. Variabel independen dalam penelitian ini adalah Citra Pembuat (X1), Citra Pemakai (X2), dan Citra Produk (X3). Sedangkan variabel dependen adalah Keputusan Pembelian (Y). Penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian deskriptif dan kausalitas. Pada penelitian ini populasi adalah konsumen yang menggunakan layanan telekomunikasi IndiHome. Dan penelitian ini menggunakan 100 responden sebagai sampel penelitian. Dalam menganalisis data menggunakan regresi linier berganda, uji t, uji F, dan uji koefisien determinasi. Berdasarkan hasil uji parsial (uji t) diketahui Citra Pembuat berpengaruh signifikan pada keputusan pembelian dengan nilai sig. 0,005 kurang dari 0,05 maka, citra pembuat berpengaruh secara parsial terhadap keputusan pembelian produk layanan telekomunikasi IndiHome. Citra Pemakai berpengaruh signifikan pada keputusan pembelian dengan nilai sig. 0,007 kurang dari 0,05 maka, citra pemakai berpengaruh secara parsial terhadap keputusan pembelian produk layanan telekomunikasi IndiHome. Citra Produk berpengaruh signifikan pada keputusan pembelian dengan nilai sig. 0,004 kurang dari 0,05 maka, citra produk berpengaruh secara parsial terhadap keputusan pembelian produk layanan telekomunikasi IndiHome. Sedangkan untuk hasil dari uji simultan (uji F) pada penelitian ini menunjukkan nilai sig F adalah sebesar 0,000 kurang dari 0,05 yang berarti bahwa citra merek yang terdiri dari citra pembuat, citra pemakai dan citra produk secara bersama-sama memiliki pengaruh yang signifikan terhadap keputusan pembelian. Nilai Adjusted R Square pada penelitian ini adalah sebesar 0,309. Hal ini berarti bahwa sebesar 30,9% keputusan pembelian dapat dijelaskan oleh ketiga variabel independen yaitu Citra Pembuat (X1), Citra Pemakai (X2), dan Citra Produk (X3). Sedangkan sisanya sebesar 69,1% dipengaruhi oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini. The Purpose of this study is to identify the impact of the brand image both partial and simultaneous and to identify the variables that have a dominant impact on purchasing decisions in the IndiHome telecommunication services. The independent variables in this study are the corporate image (X1), user image (X2), and product image (X3). Whereas the dependent variable is purchasing decision (Y). The study employed quantitative research methods with descriptive and causality research. In this study the population is a consumer that uses the indihome telecommunication services. And this study uses 100 respondents as research samples. In analyzing data using linear regressions, t tests, F tests, and determinative coefficients. According to partial testing (t), the corporate image has a significant impact on the decision of the purchase with a significant value of 0,005 less than 0,05 then, the corporate image has a partial influence on the decision to purchase the IndiHome telecommunication services. User image has a significant effect on the purchase decision with a significant value of 0,007 less than 0,05 then, the user image has a partially influential on the purchase of purchase of IndiHome’s telecommunication services products. The product image has a significant value of 0,004 less than 0,05 then, the product image has a partially influential on the decision of purchasing the product of the indihome entrance. As for the results of the simultaneous test (test F) in this study showed significant value of F is 0,000 less than 0,05 which means that brand image consisting of corporate image, user image, and product image together have a significant effect on purchasing decision. Adjusted R Square value on this study is 0,309. This means that 30,9 % of purchase decision can be explained by all three independent variables of corporate image (X1), user image (X2), and product image (X3). The rest of the 69,1 % was affected by other unexamined variables in the study.
STRATEGI PENINGKATAN KINERJA KARYAWAN PABRIK GULA DI PT. MADU BARU PG/PS MADUKISMO Novia Syafitri; Suhartono Suhartono
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 1 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
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ABSTRACT Performance management is related to the needs of the organization, leaders and employees. The term performance is often equated with other terms that have similar meanings to performance such as work performance, performance, productivity, proficiency merit, effort, job performance, initiative, loyalty, leadership potential, and work morale. This research was conducted at the Sugar Factory PT. Yogyakarta New Honey on Jalan Padokan, Tirtonirmolo Kasihan, Bantul Yogyakarta. This study aims to analyze and find out how the Performance Improvement Strategy carried out by PT. New Honey. This type of research is descriptive qualitative research. The informant determination technique in this study is to use a purposive model. Data collection techniques using observation techniques, interviews and documentation. Based on the results of research conducted, the implementation of the performance improvement strategy begins with employee recruitment, arrangement according to ability and background, courses, reward and punishment, socialization (management approach), work safety, job evaluation, implementation according to SOP (Standard Operating Procedures), and the discipline of the workers. Constraints that occur in the strategy for improving the performance of employees in the sugar factory section still exist, namely management socialization/approach that is not optimal, the level of education of employees, and training that is not effective due to the pandemic and relatively expensive training costs.

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