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Arif Suwarjono
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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 138 Documents
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ANALISIS BEBAN KERJA KARYAWAN DIVISI BISNIS PT BPRS HARTA INSAN KARIMAH MITRA CAHAYA INDONESIA Dewangga, Rio; Utami Wikaningtyas, Suci; Insiatiningsih, Insiatiningsih
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/rg8nx020

Abstract

This study aims to evaluate the physical and mental work load of employees in the business division of PT Bank Pembiayaan Rakyat Syariah Harta Insan Karimah Mitra Cahaya Indonesia PT BPRS HIK MCI. The background of this study stems from indications of an uneven workload among employees, which can disrupt team productivity and effectiveness. The method used in this study is a qualitative descriptive approach with data collection techniques through questionnaires, observations, and interviews to obtain a complete picture of the employees' workload. The analysis of physical workload was conducted using the Work Load Analysis WLA method, while mental workload was evaluated using the National Aeronautics and Space Administration-Task Load Index NASA TLX. The results of the physical workload measurement of employees in the business division of PT BPRS HIK MCI showed that it was indeed uneven but did not cause a significant gap between employees. The mental workload conditions were relatively uniform, with the average mental workload being moderately high to high. It is hoped that the results of this study can reveal the actual workload levels, identify the factors causing the unevenness, and provide recommendations for solutions to the workload issues. This research is expected to provide theoretical benefits for the development of the concept of workload analysis and also serve as a basis for the management of PT BPRS HIK MCI in formulating more effective, fair, and sustainable human resource strategies.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN AWARDEE GOVERNANCE SECTOR DI IICD AWARDS PERIODE 2021-2024 Sandi Bagas Permana; Rohmawati Kusumaningtias
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (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/xpxgqq65

Abstract

Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh dari komponen good corporate governance terhadap struktur modal pada perusahaan penerima Awardee  Governance Sector  di IICD Awards Periode 2021-2024. Objek penelitian yaitu total 80 perusahaan. Sampel yang digunakan sebanyak 55 perusahaan yang sesuai dengan krtiteria dengan kriteria pengambilan sampel dengan metode Purposive Sampling. Penelitian ini menggunakan alat analisis SPSS Versi 27. Penelitian ini menggunakan regresi linier berganda sebagai instrumen analisis. Namun, sebelum melakukan uji regresi, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil dari penelitian ini yaitu komisaris independent (KOM) berpengaruh signifikan positif terhadap struktur modal. Variabel lain yang berpengaruh signifikan  negatif terhadap struktur modal yaitu  komite audit (KA) dan kepemilikan manajerial (KM). Sedangkan untuk variabel kepemilikan institusional (KI)  tidak berpengaruh signifikan terhadap struktur modal
STUDI KINERJA DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KABUPATEN PACITAN DALAM PELAKSANAAN FUNGSI LEGISLASI PERIODE 2019-2024 Priska Susilowati; Priyastiwi Priyastiwi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (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/tq0qyt43

Abstract

This studyaims to analyze the performance of the Regional House of Representatives (DPRD) of Pacitan Regency for the 2019–2024 period in implementing its legislative function. As a legislative body, the DPRD serves as a partner of the regional government in formulating, discussing, and enacting regional policies through the establishment of local regulations. However, the legislative function of the DPRD of Pacitan Regency has not been fully optimal, as indicated by the limited number of regional regulations initiated by the DPRD itself. This research employed a descriptive qualitative approach with data collected through interviews, observations, and documentation studies involving DPRD leaders, members, and related stakeholders. The analysis was based on Levine’s (1990) theory, which measures organizational performance through three indicators: responsiveness, responsibility, and accountability. The findings reveal that the responsiveness aspect is relatively good, as the DPRD has followed up on community aspirations through several local regulations. However, the responsibility aspect remains less optimal due to delays and irregularities in the legislative process, while accountability has not functioned effectively since public interests have not yet become the main orientation. The study concludes that institutional capacity and transparency need to be strengthened to enhance the DPRD’s legislative performance in a more responsive, responsible, and accountable manner.
ANALISIS BUDAYA KERJA GEN Z DI LINGKUNGAN KERJA START-UP  PADA DECAA.ID Dina Maharani; Muhammad Awal Satrio Nugroho
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (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/qkqsyd84

Abstract

Penelitian ini bertujuan untuk memahami dan mendeskripsikan budaya kerja yang dijalankan oleh karyawan Generasi Z di lingkungan start-up PT Decaa indo Surya Persada (Decaa.id). Pendekatan penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam dan observasi non-partisipatif terhadap sembilan orang informan yang merupakan karyawan Generasi Z dari berbagai divisi. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, serta didukung oleh pendekatan analisis tematik untuk menemukan pola makna utama dalam pengalaman kerja informan. Hasil penelitian menunjukkan bahwa budaya kerja di Decaa.id didominasi oleh nilai-nilai fleksibilitas, kolaborasi, dan inovasi, yang sesuai dengan karakteristik Generasi Z yang menghargai otonomi, pembelajaran berkelanjutan, serta penggunaan teknologi digital. Kepemimpinan partisipatif dan komunikasi terbuka menjadi faktor penting dalam menciptakan suasana kerja yang inklusif dan produktif. Namun, ditemukan pula tantangan pada aspek keseimbangan kerja–hidup (work- life balance) dan sistem penghargaan formal yang masih terbatas. Secara keseluruhan, penelitian ini menegaskan bahwa Decaa.id telah berhasil membangun budaya kerja startup yang adaptif dan selaras dengan nilai-nilai generasi muda di era digital.
PENGARUH SERVANT LEADERSHIP STYLE, TRANSFORMASIONAL LEADERSHIP, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING   PADA KARYAWAN PT ETHOS KREATIF INDONESIA Asri Wardani Wardani; Nur Widiastuti
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (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/tjnh3w72

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh servant leadership style, transformasional leadership dan disiplin kerja terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (2) pengaruh servant leadership style, transformasional leadership dan disiplin kerja terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (3) pengaruh kepuasan kerja terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (4) pengaruh servant leadership style, transformasional leadership dan disiplin kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel Intervening pada PT Ethos Kreatif Indonesia. Pengambilan sampling dilakukan dengan menggunakan accidental sempling. Data penelitian ini diperoleh dengan membagikan kuisioner tentang servant leadership style, transformasional leadership, disiplin kerja, kinerja karyawan dan kepuasan kerja kepada 155 respoden. Teknik analisis yang digunakan untuk penelitian ini adalah analisis jalur atau path analysis menggunakan IBM SPSS Version 25 dan menggunkan uji sobel sebagai alat mediasinya. Hasil menunjukan bahwa (1) servant leadership style berpengaruh secara signifikan terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (2) transformasional leadership tidak berpengaruh secara signifikan terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (3) disiplin kerja tidak berpengaruh secara signifikan terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (4) kepuasan kerja berpengaruh secara signifikan terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (5) servant leadership style berpengaruh secara signifikan terhadap v kinerja karyawan pada PT Ethos Kreatif Indonesia, (6) transformasional leadership tidak berpengaruh secara signifikan terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (7) disiplin kerja tidak berpengaruh secara signifikan terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (8) kepuasan kerja mampu memediasi servant leadership style terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (9) kepuasan kerja tidak mampu memediasi transformasional leadership terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (10) kepuasan kerja tidak mampu memediasi disiplin kerja terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia.
UPAYA PENINGKATAN KINERJA PEGAWAI PEMADAM KEBAKARAN DALAM MENANGANI KEBAKARAN DI WILAYAH KABUPATEN WONOSOBO Sobar Sobar; Mudasetia Hamid
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/987vdh48

Abstract

This study aims to analyze the factors influencing firefighter performance and identify efforts to improve this performance in Wonosobo Regency. Employee performance is a crucial factor in determining the effectiveness of public services, particularly in firefighting, which requires high levels of preparedness, responsiveness, and professionalism. The research method used a qualitative descriptive approach with a case study of the Firefighting and Rescue Division of the Wonosobo Regency Regional Disaster Management Agency (BPBD). Data were collected through interviews, observation, and documentation, then analyzed using the Miles and Huberman interactive model. The research results indicate that employee performance is suboptimal due to limited human resources (HR) numbers and competencies, a lack of training and certification, and inadequate facilities and infrastructure. Efforts to improve this are being made through the recruitment of certified employees, regular training and simulations, increased cross-agency collaboration, the procurement of new equipment, and the establishment of fire stations in each sub-district. With the support of competent human resources, adequate facilities, and good coordination, fire service performance is expected to become more effective and professional.
EVALUASI METODE PEMBAYARAN CASH ON DELIVERY (COD) di PLATFORM SHOPEE PADA PRODUK KOSME Ayu Fera Wati; Uswatun Chasanah
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (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/k292t752

Abstract

This study employs a qualitative method to analyze the implementation of the cash on delivery payment method for cosmetic product transactions on the shopee platform. Data collection was carried out using in depth interviews with three informants consisting of a consumer, a seller, and expedition courier. This research aims to analyze the implementation of the cash on delivery payment method in cosmetic product transactions on the shopee platform and to identify the perceptions of consumers, seller, and couriers toward this payment method. The data were analyzed using the Miles, Huberman, and Saldana (2014) interactive analysis model which includes the stages of data reduction, data display, and conclusion drawing. The findingindicate that the cash on delivery payment method provides convenience and a sense of security for consumers, as it allows them to inspect the product before making a payment. For sallers, this method effectively increases sales because many consumers are more interested in shopping using the cash on delivery method. However, sellers face challenges such as the risk of product rejection and delayed payments. Meanwhile, for couriers, the cash on delivery method adds to their workload, as they must handle cash transactions and deal with order cancellations at the delivery point. In conclusion, implementation of the cash on delivery payment method on shopee has a positive impact on increasing consumer trust and expanding market reach,however, it requires good risk management to mitigate potential losses for sallers and couriers.
PENGARUH CITRA MEREK, KUALITAS DAN PROMOSI TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA PT NIPPON PAINT DEPOT YOGYAKARTA Ya Sinta Susi Diyaningsih; Muhammad Mathori
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 2 (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/dbh2qa80

Abstract

This study aims to analyze the influence of brand image, quality, and promotion on consumer loyalty, both directly and indirectly through consumer satisfaction as an intervening variable at PT Nippon Paint Depot Yogyakarta. The background of this study is based on the importance of consumer loyalty in maintaining business sustainability, as well as the role of marketing strategy in shaping consumer satisfaction and loyalty. This study uses a quantitative approach with a survey method. The sample used was 105 respondents who were consumers of PT Nippon Paint Depot Yogyakarta, with a sampling technique using purposive sampling. Data collection was carried out by distributing questionnaires. The data analysis method used was Structural Equation Modeling (SEM) Partial Least Square (PLS). The results showed that brand image does not have a positive effect on customer loyalty. Quality does not have a positive effect on loyalty. Promotion does not have a positive effect on loyalty. Consumer satisfaction does not act as a mediating variable on the influence of brand image on loyalty. Consumer satisfaction does not act as a mediating variable on the influence of quality on loyalty. Consumer satisfaction acts as a mediating variable in the influence of brand image on loyalty. Based on these findings, companies are advised to continue to strengthen brand image and maintain product quality in order to increase consumer satisfaction and loyalty. Promotion strategies also need to be evaluated and adjusted to be more effective in building long-term relationships with consumers.

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