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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 131 Documents
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FAKTOR PENENTU PERILAKU ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KARYAWAN SURAT KABAR HARIAN KEDAULATAN RAKYAT Saputra , Indra Sandra; Nugroho , Muhammad Awal Satrio; Wikaningtyas , Suci Utami
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

This study aims to determine the effect of organizational commitment, organizational justice, job satisfaction, transformational leadership and transactional leadership partially on employee Organizational Citizenship Behavior and to determine the effect of organizational commitment, organizational justice, job satisfaction, transformational leadership and transactional leadership simultaneously on employee Organizational Citizenship Behavior. The population taken in this study were all employees of the Kedaulatan Rakyat Daily Newspaper. In this study, the research sample was permanent employees of the Kedaulatan Rakyat Daily Newspaper. The sampling technique used the proportional random sampling method, namely the technique of taking samples randomly from each population and then the number of samples taken from each population was determined randomly with a sample of 110 employees selected randomly. The analysis tool used was multiple linear regression analysis. Based on the results of the analysis, it can be concluded that there is a significant influence of organizational commitment, organizational justice, job satisfaction and transformational leadership on employee Organizational Citizenship Behavior, but there is no significant influence between Transactional Leadership and Organizational Citizenship Behavior. Simultaneous testing obtained results that there is an influence of organizational commitment, organizational justice, job satisfaction, transformational leadership and transactional leadership on employee Organizational Citizenship Behavior.
OPTIMALISASI KINERJA PERANGKAT DESA DI DESA TEGALREJO KECAMATAN PONCOWARNO KABUPATEN KEBUMEN Misdal, Misdal; Widiastuti, Nur; Hamid, Muda Setia
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

Village governments are responsible for managing rural communities in accordance with national regulations, led by a village head and supported by village apparatus. This study examines the issue of suboptimal performance among the village apparatus in Tegalrejo Village, Poncowarno Subdistrict, Kebumen Regency. Using a qualitative descriptive approach with nine village apparatus as informants, data were collected through observation, interviews, and documentation. The findings show that the performance of the village apparatus is influenced by several factors, including the leadership of the village head, the educational background of the apparatus, and their work experience. Efforts to improve performance include strengthening teamwork, increasing discipline and motivation, providing training, and improving budgeting. The study recommends that the village apparatus enhance service quality and responsibility toward village development, while the village head should continue strengthening supportive factors and communication to improve overall performance.
PERAN INSPEKTORAT DAERAH KABUPATEN KEBUMEN DALAM PELAKSANAAN SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH DAERAH KABUPATEN KEBUMEN Rokhyatun , Eti; Setyawati, Rufaida; Zulkifli, Zulkifli
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

The Internal Control System as stipulated in Government Regulation No. 60 of 2008 concerning SPIP is defined as “an integral process within continuous actions and activities carried out by leaders and all employees to provide reasonable assurance regarding the achievement of organizational objectives through effective and efficient operations, reliable financial reporting, safeguarding of state assets, and compliance with laws and regulations.” The regulation further states that the Regency/Municipal Inspectorate serves as the Government Internal Supervisory Apparatus directly responsible to the Regent/Mayor. This study aims to examine the role of the Kebumen Regency Inspectorate in implementing the Government Internal Control System (SPIP) within the Kebumen Regency Government and to identify obstacles that affect its role in SPIP implementation. The data used in this research consist of primary data obtained through interviews with key informants and secondary data derived from documentation and reports. A qualitative data analysis method was employed. The findings indicate that the Kebumen Regency Inspectorate functions as the coordinator of SPIP implementation and serves as the third line of defense, carrying out internal audits, other supervisory activities, governance risk control, and consulting. The study also reveals several obstacles that hinder the Inspectorate’s role in SPIP implementation, including limited human resources, budget constraints, insufficient examiner competence, the broad scope of audit objects in Kebumen Regency, low risk awareness among employees at all organizational levels, and a lack of understanding among regional government units regarding the importance of SPIP.
STRATEGI PEMASARAN PENDIDIKAN SMP ISLAM TERPADU (IT) MASJID SYUHADA YOGYAKARTA Makhyaruddin, Makhyaruddin; Chasanah, Uswatun; Mathori, Muhammad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

Dalam kurun lima tahun jumlah siswa di Indonesia menurun cukup signifikan, yakni hampir 50%. Beberapa peneliti menyebut salah satu penyebabnya yakni pemasaran pendidikan yang tidak maksimal. Citra pendidikan tentu sangat dipengaruhi oleh menejerial pemasaran yang digunakan sekolah. SMP IT Masjid Syuhada dipilih sebagai sampel penelitian mengingat akses data dan akses dana yang dapat dijangkau. Selain itu, ditemukan data bahwa jumlah penerimaan siswa baru di SMP IT Masjid Syuhada dalam kurun waktu lima tahun terbukti menurun. Metode yang digunakan dalam penelitian ini yakni metode kualitatif dan kuantitatif (mix metode). Penelitian ini berjenis penelitian lapangan dengan melakukan wawancara langsung dengan perwakilan kepala sekolah, Guru dan marketing sekolah. Sementara survey dilakukan langsung pada 58 murid dan 33 wali murid. Tujuan dari penelitian ini ada dua, yakni mendeteksi strategi pemasaran pendidikan yang digunakan oleh SMP IT Masjid Syuhada dan menelusuri kelebihan dan kekurangannya. Hasil penelitian ini menunjukkan bahwa SMP IT Masjid Syuhada menggunakan dua jenis strategi, yakni strategi pemasaran pendidikan kontemporer dan konservatif. Namun, strategi pemasaran pendidikan konservatif jauh lebih mendominasi. Kelebihan dari strategi pemasaran pendidikan SMP IT Masjid Syuhada berdasarkan hasil wawancara, yakni materi bermuatan keislaman mendominasi, penanaman nilai karakter diutamakan dan memiliki masjid bersejarah. Selain itu lokasi SMP IT Masjid Syuhada juga sangat strategis, yakni berada di tengah-tengah kota Yogyakarta. Sementara kekurangan strategi pemasaran pendidikannya, yakni belum memaksimalkan teknologi informasi sebagai bahan promosi sekolah dalam menarik calon siswa/i baru.In the past five years the number of students in Indonesia has decreased quite significantly, namely almost 50%. Several researchers say one of the causes is inadequate marketing of education. The image of education is of course greatly influenced by the marketing management used by the school. SMP IT Syuhada Mosque was chosen as the research sample considering the access to data and access to funds that could be reached. Apart from that, data was found that the number of new student admissions at Syuhada Mosque IT Middle School over a period of five years was proven to have decreased. The methods used in this research are qualitative and quantitative methods (mix methods).This research is field research by conducting direct interviews with representatives of school principals, teachers and school marketing. Meanwhile, the survey was conducted directly on 58 students and 33 parents. The aim of this research is twofold, namely detecting the educational marketing strategies used by Syuhada Mosque IT Middle School and exploring their advantages and disadvantages. The results in this research show that SMP IT Syuhada Mosque uses two types of strategies, namely contemporary and conservative educational marketing strategies. However, conservative educational marketing strategies are much more dominant. The advantages of the education marketing strategy of the Syuhada Mosque IT Middle School based on the results of interviews are that Islamic material dominates, instilling character values is prioritized and it has a historic mosque. Apart from that, the location of the Syuhada Mosque IT Middle School is also very strategic, namely in the middle of the city of Yogyakarta. Meanwhile, the educational marketing strategy lacks, namely that it has not maximized information technology as a school promotional material in attracting prospective new students.
PENINGKATAN KINERJA PEGAWAI MELALUI GAYA KEPEMIMPINAN DAN MOTIVASI PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN WONOSOBO Purwati, Siti; Hamid, Muda Setia; Gusti, Yenni Kurnia
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/81e04015

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan motivasi terhadap peningkatan kinerja pegawai pada Badan Kesatuan Bangsa dan Politik Kabupaten Wonosobo. Penelitian ini dilatarbelakangi oleh adanya perubahan status kelembagaan berdasarkan Peraturan Bupati Wonosobo Nomor 3 Tahun 2020 yang mengakibatkan kompleksitas tugas dan fungsi organisasi meningkat, sementara kinerja pegawai belum optimal. Penelitian ini menggunakan pendekatan kualitatif dengan teknik observasi, wawancara, dan dokumentasi untuk memperoleh data yang mendalam mengenai faktor-faktor yang mempengaruhi kinerja pegawai. Hasil penelitian menunjukkan bahwa rendahnya kinerja pegawai disebabkan oleh beberapa faktor, yaitu: (1) keterbatasan sumber daya manusia dalam memahami tugas pokok dan fungsi yang baru, (2) sarana dan prasarana kerja yang belum memadai, (3) kurangnya motivasi kerja, (4) penerapan gaya kepemimpinan yang tidak tepat bahkan cenderung otoriter, dan (5) ketidakseimbangan dalam penerapan penghargaan dan hukuman (reward and punishment). Pemimpin sering bersikap pilih kasih, kurang melibatkan pegawai dalam pengambilan keputusan, serta jarang memberikan apresiasi atas prestasi kerja, sehingga menurunkan semangat dan produktivitas pegawai. Upaya peningkatan kinerja dapat dilakukan melalui pengembangan kompetensi sumber daya manusia, penyediaan sarana dan prasarana yang memadai, pemberian motivasi dan penghargaan yang adil, serta penerapan gaya kepemimpinan yang partisipatif dan demokratis. Pemimpin perlu membangun komunikasi yang terbuka, menjunjung nilai keadilan, dan menilai kinerja pegawai secara objektif. Dengan penerapan kepemimpinan yang efektif dan pemberian motivasi yang berkesinambungan, diharapkan tercipta lingkungan kerja yang kondusif, harmonis, serta mampu mendorong peningkatan kinerja pegawai dan pencapaian tujuan organisasi secara optimal. This study aims to analyze the influence of leadership style and motivation on improving employee performance at the National Unity and Politics Agency of Wonosobo Regency. This research was motivated by changes in institutional status based on Wonosobo Regent Regulation Number 3 of 2020, which resulted in increased complexity of organizational tasks and functions, while employee performance was suboptimal. This study used a qualitative approach using observation, interviews, and documentation techniques to obtain in-depth data on the factors influencing employee performance. The results indicate that low employee performance is caused by several factors, namely: (1) limited human resources in understanding new main tasks and functions, (2) inadequate work facilities and infrastructure, (3) lack of work motivation, (4) the application of a leadership style that tends to be authoritarian, and (5) an imbalance in the application of rewards and punishments. Leaders often show favoritism, do not involve employees in decision-making, and rarely provide appreciation for work achievements, thus reducing employee morale and productivity. Efforts to improve performance can be achieved through developing human resource competencies, providing adequate facilities and infrastructure, providing fair motivation and rewards, and implementing a participatory and democratic leadership style. Leaders need to establish open communication, uphold the value of fairness, and assess employee performance objectively. Effective leadership and continuous motivation are expected to create a conducive and harmonious work environment that encourages improved employee performance and optimal achievement of organizational goals.  
GREEN–DIGITAL HUMAN RESOURCE MANAGEMENT: PERAN ECOLOGICAL DAN DIGITAL LEADERSHIP TERHADAP KINERJA SDM DAN PRO-ENVIRONMENTAL WORK BEHAVIOR Fitriana, Nita
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/1y5t8q23

Abstract

Transformasi digital dan tuntutan keberlanjutan mendorong organisasi mendesain ulang praktik manajemen sumber daya manusia (MSDM) agar kinerja sumberdaya manusia (SDM) adaptif sekaligus berorientasi lingkungan. Penelitian ini menganalisis peran ecological leadership dan digital leadership dalam membentuk praktik Green–Digital Human Resource Management (Green–Digital HRM) serta implikasinya terhadap kinerja SDM dan pro-environmental work behaviour tenaga pendidik serta kependidikan. Studi menggunakan desain studi kasus kualitatif pada Sekolah Cendekia BAZNAS dengan pengumpulan data melalui observasi, wawancara mendalam, dan analisis dokumen. Analisis dilakukan melalui reduksi data, penyajian data, dan verifikasi kesimpulan. Temuan menunjukkan bahwa ecological leadership menginternalisasi nilai lingkungan ke dalam desain kerja, pelatihan, keterlibatan pegawai, dan budaya organisasi, sedangkan digital leadership memperkuat digitalisasi alur kerja, pembelajaran berbasis platform, dan manajemen kinerja berbasis data. Integrasi keduanya meningkatkan keterlibatan pegawai, konsistensi kinerja, dan perilaku kerja pro-lingkungan. Studi ini berkontribusi pada literature Sustainable HRM dengan menawarkan model konseptual Green–Digital HRM sebagai mekanisme penghubung kepemimpinan hijau-digital dan outcome SDM di organisasi berbasis layanan. Digital transformation and sustainability pressures require organizations to redesign human resource management (HRM) practices to achieve adaptive performance while strengthening environmental orientation. This study examines how ecological leadership and digital leadership shape Green–Digital Human Resource Management (Green–Digital HRM) and explores its implications for HR performance, pro-environmental work behavior, and employees’ digital capabilities. A qualitative case study was conducted at SekolahCendekia BAZNAS, using observations, in-depth interviews, and document analysis. Data were analyzed through iterative stages of data reduction, data display, and conclusion verification. The findings indicate that ecological leadership embeds environmental values into job design, training, employee involvement, and organizational culture, whereas digital leadership strengthens digital workflows, platform-enabled learning, and data-based performance management. Integrating these practices improves employee engagement, performance consistency, pro-environmental work behavior, and digital readiness. This study contributes to Sustainable HRM by proposing a Green–Digital HRM conceptual model that links green–digital leadership with HR outcomes in service-oriented organizations.
ANALISIS FAKTOR PENYEBAB PENUNDAAN OPERASI ELEKTIF RUMAH SAKIT UMUM AISYIYAH MUNTILAN KABUPATEN MAGELANG Budiningsih, Tri Hastuti; Chasanah, Uswatun
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/a98aqw08

Abstract

Penelitian ini bertujuan untuk mendeskripsikan pelayanan operasi dan prosedur operatif di RSU Aisyiyah Muntilan, mengidentifikasi faktor penyebab penundaan operasi elektif lebih dari 5%, serta merumuskan upaya perbaikannya. Menggunakan desain penelitian deskriptif kualitatif dengan sembilan informan serta analisis Miles & Huberman, penelitian menemukan bahwa pelayanan ruang operasi telah berjalan cukup baik dan berorientasi pada keselamatan pasien serta pendekatan edukatif dan psikologis. Penundaan operasi elektif disebabkan oleh ketidaksiapan pasien, koordinasi jadwal tim medis, keterlambatan tindakan sebelumnya, kesiapan fasilitas dan alat, kurangnya integrasi sistem informasi, serta adanya kasus emergensi mendadak. Upaya perbaikan dilakukan melalui briefing rutin, checklist kesiapan pasien, edukasi pra-operasi, dan penguatan komunikasi digital antar unit. Langkah-langkah ini menunjukkan komitmen rumah sakit dalam membangun sistem pelayanan bedah yang lebih efektif dan berkelanjutan. This study aims to describe surgical services and operative procedures at Aisyiyah Muntilan General Hospital, identify the factors causing elective surgery delays exceeding 5%, and formulate improvement efforts. Using a qualitative descriptive design with nine informants and Miles & Huberman’s analysis technique, the study found that the operating room services have been running well and are oriented toward patient safety, supported by educational and psychological approaches. Elective surgery delays were caused by patient unpreparedness, scheduling coordination issues among medical teams, delays from preceding procedures, facility and equipment readiness, insufficient integration of the information system, and unexpected emergency cases. Improvement efforts were implemented through routine briefings, patient readiness checklists, preoperative education, and strengthened digital communication across units. These measures demonstrate the hospital’s commitment to developing a more effective and sustainable surgical service system.  
STRATEGIS PENINGKATAN KEPATUHAN IURAN JAMINAN KESEHATAN NASIONAL (JKN) PADA PEKERJA SEKTOR INFORMAL DI INDONESIA: ANALISIS SWOT Mahsun, Mohamad; Agustin, Rizka Fauziah
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/yawkwt34

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya tingkat kepatuhan pembayaran iuran Jaminan Kesehatan Nasional (JKN) pada segmen Pekerja Bukan Penerima Upah (PBPU) di Kabupaten Pacitan, di mana ditemukan bahwa 53,4% peserta berstatus tidak aktif akibat tunggakan. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor determinan ketidakpatuhan serta merumuskan strategi peningkatan kolektibilitas iuran melalui pendekatan manajemen strategis. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam terhadap 50 informan yang dipilih secara purposive dan dianalisis menggunakan matriks Internal Factor Analysis Strategy (IFAS) serta External Factor Analysis Strategy (EFAS). Hasil penelitian mengungkapkan bahwa ketidakpastian pendapatan, rendahnya literasi mengenai sistem asuransi sosial, serta hambatan geografis dan keterbatasan teknologi merupakan penyebab utama ketidakpatuhan. Berdasarkan analisis SWOT, posisi organisasi berada pada Kuadran I (Strategi Agresif) dengan skor IFAS sebesar 2,50 dan skor EFAS sebesar 2,42. Strategi utama yang direkomendasikan adalah strategi Strengths-Opportunities (SO), yang menitikberatkan pada pemanfaatan kekuatan regulasi dan infrastruktur untuk menangkap peluang digitalisasi pembayaran melalui kolaborasi erat dengan Badan Usaha Milik Desa (BUMDes). Simpulan penelitian menegaskan bahwa integrasi antara inovasi teknologi dan pendekatan kearifan lokal berbasis komunitas merupakan kunci utama dalam menjamin keberlanjutan perlindungan kesehatan bagi pekerja sektor informal di wilayah perdesaan.
UPAYA PENINGKATAN BUDAYA KESELAMATAN KERJA DI LAPANGAN PANAS BUMI: STUDI KASUS PT.GEODIPA ENERGI UNIT PATUHA KABUPATEN BANDUNG Kurniawan, Robertus Yulianto; Mathori, Muhammad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/bn4n9g53

Abstract

Keselamatan kerja merupakan aspek fundamental dalam industri panas bumi yang memiliki risiko tinggi. Penelitian ini bertujuan untuk mengkaji secara mendalam upaya peningkatan budaya keselamatan kerja di PT. Geo Dipa Energi Unit Patuha Kabupaten Bandung. Metode penelitian yang digunakan adalah pendekatan kualitatif studi kasus dengan teknik pengumpulan data melalui kuesioner terbuka mendalam, observasi langsung, dan studi dokumen. Hasil penelitian menunjukkan bahwa komitmen manajemen terhadap keselamatan kerja telah dibangun secara formal melalui kebijakan dan fasilitas, namun internalisasi nilai-nilai keselamatan di tingkat operasional masih terbatas. Ditemukan pula bahwa kepatuhan terhadap penggunaan alat pelindung diri (APD) masih dipengaruhi oleh pengawasan, dan komunikasi keselamatan cenderung satu arah. Temuan ini menekankan perlunya pendekatan partisipatif dalam kepemimpinan keselamatan, penguatan komunikasi dua arah,serta pelatihan berbasis pengalaman untuk membentuk budaya keselamatan yang lebih matang. Penelitian ini menyarankan integrasi nilai keselamatan ke dalam budaya organisasi serta peningkatan pelibatan pekerja sebagai agen perubahan dalam pengembangan budaya keselamatan kerja.
PENGARUH LOVE OF MONEY, MACHIAVELLIAN, RELIGIUSITAS DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNISNU JEPARA Vena Hawinatul Roifa; Isyfa Fuhrotun Nadhifah
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/pf1mm286

Abstract

Students ethical perceptions will significantly determine their views on the ethics of the accounting profession in the future. Everyone has their own reasoning, morals, and perspectives, so education during college does not guarantee a person will become a good accountant. The sample in this study was 79 respondents from accounting students at the Faculty of Economics and Business, UNISNU Jepara. The results of this study indicate that Love of Money has no effect on accounting students ethical perceptions. Machiavellianism has a significant negative effect on accounting students ethical perceptions. Religiosity has no effect on accounting students ethical perceptions. Idealism does influence accounting students ethical perceptions.

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