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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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EVALUASI KINERJA KEPOLISIAN DALAM PROSES PELAYANAN PENERBITAN SURAT IJIN MENGEMUDI DI KANTOR SATLANTAS POLRES GUNUNGKIDUL Alfianita, Erna Khoirul; Syaflan, Meidi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): 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/jrima.v3i1.1151

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang menyebabkan kinerja kepolisian satlantas Polres Gunungkidul dalam pelayanan SIM belum optimal dan merumuskan upaya peningkatan kinerja kepolisian satlantas dalam pelayanan SIM di Polres Gunungkidul. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan pengumpulan data menggunakan wawancara, observasi dan dokumentasi serta analisis data menggunakan analisis hasil wawancara dan FGD. Subjek penelitian yang digunakan adalah pelanggan yang mendapatkan pelayanan dalam pembuatan SIM di polres. Data hasil penelitian ini di dapat suatu data dari hasil yang di lakukan dengan cara observasi, wawancara, analisis data dan dokumentasi. Analisis data menggunakan dari hasil wawancara dan Forum diskusi grup dengan responden diketahui analisis kualitas pelayanan terhadap kepuasan pelanggan dalam pelayanan pembuatan SIM di polres Gunungkidulbesar mempunyai sikap yang belum puas terkait dengan pelayanan yang belum memuaskan. Dapat disimpulkan Analisis Kualitas Pelayanan Terhadap Kepuasan Berdasarkan hasil penelitian tersebut diartikan kualitas pelayanan terhadap kepuasan pelanggan dalam pembuatan SIM di polres Gunungkidul masih belum puas terhadap pelayanan.
EVALUASI KINERJA TENAGA PRAMURUKTI DI RPSLU (Rumah Pelayanan Sosial Lanjut Usia) BUDI DHARMA YOGYAKARTA TAHUN 2021 Septiana, Ervina; Chasanah, Uswatun
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): 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/jrima.v3i1.1152

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kinerja pramurukti dan merumuskan upaya untuk meningkatkan kinerja pramurukti diRPSLU Budi Dharma Yogyakarta. Penelitian ini mengunakan teori-teori yaitu komunikasi, bentuk komunikasi baik verbal maupun nonverbal, komunikasi interpersonal, tujuan komunikasi interpersonal, sikap positif komunikasi interpersonal, psikologi komunikasi, perkerja sosial, lansia dan faktor yang dihadapi lansia. Penulis juga menggunakan konsep penetrasi sosial sebagai landasan utama dalam penelitian. Penelitian ini menggunakan paradigma postpositivisme dengan metode penelitian kualitatif, pendekatan penelitian deskriptif. Teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Teknik analisis data berupa data reduction, data display, data conclusion drawing / verification. Hasil penelitian menunjukkan bahwa proses mengidentifikasi/mengevaluasi pramurukti yang masih rendah dan merumuskan untuk kinerja pramurukti masih rendah yaitu ada beberapa faktor yang menyebabkan kinerja pramurukti pada RPSLU Budi Dharma, di antaranya yaitu karena beban kerja yang berlebihan, masih kurang kesadaran terhadap disiplin waktu, alat yang kurang mendukung. Upaya peningkatan kinerja pramurukti RPSLU Budi Dharma Yogyakarta antara lain dengan penambahan SDM (sumber daya manusia), penanaman disiplin waktu serta pembekalan dan pelatihan untuk mengupgrade ilmu yang telah dimiliki pramurukti, penyediaan alat sesuai dengan yang dibutuhkan oleh pramurukti untuk menunjang kelancaran dalam proses bekerja.
UPAYA PENINGKATAN KINERJA PEGAWAI UNIT PELAKSANA TEKNIS DAERAH PEMELIHARAAN JALAN DAN PENGAIRAN DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN TEMANGGUNG Gunardi, Khamim; Purwanto, Wahyu; Suhartono, Suhartono
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): 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/jrima.v3i1.1153

Abstract

This study aims to improve the performance of the employees of the Regional Technical Implementation Unit for Road Maintenance and Irrigation of the Public Works and Spatial Planning of Temanggung Regency in irrigation maintenance operational activities. One of the efforts in employee development is to provide human resource training, especially during a pandemic like this, employees are expected to continue to develop or improve skills and be able to compete in the era of digitalization which is growing rapidly. Performance is a result achieved by employees in their work according to certain criteria that apply to a job. Performance measurement can use aspects: quality of work, quantity of work, implementation of duties and responsibilities. The research was carried out from February to March 2022. This type of research was descriptive qualitative. Interview data collection. Data analysis interactive model of analysis. The results showed that: 1) The performance of UPTD PJP DPUPR employees in Temanggung Regency was not on target due to: supervisory staff (irrigation minister) for supervising the implementation of Irrigation OP staff not yet understanding the main tasks and functions, there was no daily/weekly/monthly work plan (implementation of work). not planned and systematic) to facilitate the division of tasks to Irrigation OP officers, human resources (irrigation OP workers) who are not yet competent in the irrigation sector are still not compact in group work, a lot of time is wasted (long breaks, late arrival and early return), some farmers are still not doing well. 2) Efforts that can be made to improve the performance of employees at UPTD PJP DPUPR Temanggung Regency, namely: need to understand the duties and functions and add supervisors/manteries, need debriefing and direction as well as weekly/monthly monitoring and evaluation, determine work plans before carrying out workers/ the task of making irrigation OP staff comfortable and compact, increasing public awareness, especially farmers/water user communities (P3A) in maintaining irrigation networks for the common good and increasing the competence of human resources (irrigation OP workers) through training according to their respective fields.
ANALISIS PELAKSANAAN KAMPANYE 3M (MEMAKAI MASKER, MENCUCI TANGAN DAN MENJAGA JARAK) DI KABUPATEN PACITAN SELAMA MASA PANDEMI Chrisnawati, Ratna Dyah; Mathori, Muhammad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): 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/jrima.v3i1.1154

Abstract

This study aims to analyze the causes of violations of the 3M health protocol (washing hands with running water and soap, wearing masks, maintaining distance and formulating efforts to increase awareness of the 3M health protocols (washing hands with running water and soap, wearing masks, maintaining distance). to the community in Pacitan Regency. This research is included in descriptive qualitative research. The research location is in Pacitan Regency, during May – June 2021. Data collection techniques are by means of interviews, observations and documentation. The results of data collection are reduced, presented and concluded. The results of the interview showed that knowledge about the 3M health protocol was good, only their behavior was not disciplined because they had not been able to breathe, hand washing facilities were not yet available and adequate, often the area of ​​activity was not comparable between visitors and the size of the place, finally they had difficulty keeping their distance. Efforts to increase awareness of the 3M health protocol (washing hands with running water and soap, wearing masks, maintaining distance) in the community are expected to be able to make people aware of behavioral changes, so as to reduce the rate of transmission of Covid -19 in Pacitan Regency.
EVALUASI KAPASITAS ORGANISASI PADA UNIT PELAKSANA TEKNIS DAERAH LABORATORIUM LINGKUNGAN DI DINAS PERUMAHAN RAKYAT KAWASAN PERMUKIMAN DAN LINGKUNGAN HIDUP KABUPATEN TEMANGGUNG Sulaswati, Sulaswati; Nugroho, Muhammad Awal Satrio
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): 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/jrima.v3i1.1155

Abstract

This study aims to evaluate the organizational capacity of the Regional Technical Implementation Unit of the Environmental Laboratory at the Department of Public Housing for Settlement and Environmental Areas, Temanggung Regency. Research in December 2021. Types of qualitative descriptive research. Interview data collection techniques. Data analysis techniques Interactive Model of Analysis. The results showed that: 1) The organizational capacity of the Environmental Laboratory UPT DPRKPLH Temanggung Regency was not maximized. The contributing factors are: the limited number of environmental laboratory personnel, the competence of the UPT Environmental Laboratory DPRKPLH laboratory staff is still lacking, the infrastructure is inadequate, not supported by government policies, especially in terms of budget for tool calibration, proficiency testing, training/training makes the organization unable to develop. 2) Efforts are being made to increase organizational capacity, namely: submitting an application to the Regent through the Regional Personnel Agency (BKPSDM) for the recruitment of environmental laboratory officers, improving the skills, knowledge, abilities and competencies of laboratory officers with various relevant education and training. Increasing organizational capacity focuses on the management system following work procedures in the form of Method Work Instructions (IKM), improving laboratory infrastructure so that it is in accordance with IKM testing standards that refer to national and international standards, operating IKM tools, internal calibration IKM testing instruments and submitting budget requests for instrument calibration, proficiency testing and training.
ANALISIS STUDI KEPUASAN KERJA KARYAWAN PADA KONVEKSI SHILLA Sapputri , Vianita Ely; Priyastiwi, Priyastiwi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): 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/jrima.v3i1.1156

Abstract

This research was conducted at Shilla Convection having its address at Mandungan, Wiro, Bayat, Klaten. The purpose of this study was to determine and analyze employee job satisfaction at Shilla Convection. The population in this study were employees at Shilla Convection as 15 respondents and 5 sources of whom were taken samples in this study who were considered competent. The methods used in this research are quantitative methods (descriptive statistics) and qualitative methods (Miles and Huberman). From the results of the research that the author did, the answer was obtained, satisfaction with superiors (supervision) was still not good because the average answer of respondents was 3.00 which showed a neutral attitude which could mean that respondents agreed or disagreed. Compared with satisfaction with the job itself, satisfaction with co-workers, satisfaction with benefits, satisfaction with promotion opportunities, satisfaction with salary, satisfaction with supportive working conditions which shows an average answer of 4.00 which indicates an attitude of agreement and can be interpreted as being satisfied. From the results of interviews it can be concluded that 2 people are quite satisfied working at Shilla Convection, while 3 other people are not satisfied with the attitude of their superiors and also with the bonuses/allowances given.
UPAYA PENINGKATAN KINERJA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN KEBUMEN Junaidi.S , Agus; Chasanah, Uswatun; Tjahjono, Achmad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 2 (2025): 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/jrima.v3i2.1183

Abstract

Kinerja Dinas Pariwisata dan Kebudayaan Kabupaten Kebumen masih harus ditingkatkan lagi, hal ini dapat dilihat dari pencapaian target pendapatan secara keseluruhan yang belum bisa mencapai target yang dibebankan oleh Pemerintah Daerah. Disamping karena faktor adanya bencana global pandemi Covid 19, secara keseluruhan peningkatan kinerja dinasmenjadi sebuah keharusan untuk dilaksanakan. Penelitian ini disusun dengan metode penelitian deskriptif kualitatif. Dimana data yang menjadi sumber analisis utama dalam penelitian ini dikumpulkan dengan wawancara, observasi serta menggunakan teknik pengumpulan data kepustakaan di mana berbagai data yang diyakini relevan dengan penelitian ini dikumpulkan dari buku, jurnal, peraturan perundang-undangan, website, dan referensi lainnya.Metode analisis data yang digunakan analisis Data Miles and Hubberman. Hasilnya kinerja di Dinas Pariwisata dan Kebudayaan Kabupaten Kebumen belum mencapai target, karena kondisi sarana prasarana diobyek wisata saat ini belum cukup memadai, belum optimalnya koordinasi lintas sektor yang efektif, belum optimalnya partisipasi masyarakat, belum optimalnya penerapan teknologi dan informasi, terbatasnya alokasi dana untuk pengembangan pariwisata. Sedangkan kendala yang dihadapi dalam peningkatan kinerjaDinas Pariwisata dan Kebudayaan Kabupaten Kebumen adalah, bertambahnya inovasi dan kreatifitas atraksi destinasi wisata di luar kota Kebumen, keterlibatan masyarakat dalam pembangunan pariwisata belum maksimal, belum maksimalnya kegiatan pemasaran dan promosi, kompetensi dan kualitas SDM masih cukup rendah. Upaya peningkatan kinerja di Dinas Pariwisata dan Kebudayaan Kabupaten Kebumendalam penelitian ini: (a) Pengembangan obyek wisata yang dimiliki pemerintah daerah; (b) Penetapan Kabupaten Kebumen sebagai Geopark Nasional merupakan peluang yang harus dimanfaatkan guna peningkatan sektor pariwisata;(c) Perkembangan usaha pariwisata dan ekonomi kreatif sangat mendukung sektor pariwisata; (d) Adanya kesempatan melalui promosi dalam dan luar negeri serta kerjasama multilateral; (e) Berkembangnya industri pariwisata di Kabupaten Kebumen merupakan salah satu modal peningkatan sektor pariwisata; (f) Kondisi Kabupaten Kebumen yang tenang dan didukung keramahtamahan masyarakat merupakan modal bagi Kabupaten Kebumen untuk membangun industri pariwisata; (g) Peningkatan teknologi transportasi, termasuk penataan jalan-jalan akses menuju lokasi wisata; (h) Kemajuan teknologi informasi memungkinkan wisatawan memperoleh akses informasi destinasi wisata Kabupaten Kebumen; (i) Keterbukaan dan dengan semakin matangnya proses demokrasi memberikan ruang yang lebih luas kepada seniman untuk lebih berkreasi dan berkarya guna mendukung sektor pariwisata;(j) Peningkatan kwalitas dan kwantitas bagi sanggar sanggar seni budaya, untuk mendukung sektor pariwisata.
EVALUASI KINERJA BAGIAN KEPANITERAAN PENGADILAN AGAMA BANTUL Rifqi, Ahmad; Purwanto, Wahyu; Suhartono, Suhartono
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 2 (2025): 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/jrima.v3i2.1184

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor yang menyebabkan kinerja bagian kepaniteraan di Pengadilan Agama Bantul belum maksimal dan merumuskan upaya untuk meningkatkan kinerja bagian kepaniteraan di Pengadilan Agama Bantul, penelitian ini menggunakan metode penelitian kualitatif deskriptif.Data penelitian diperoleh dengan pengamatan langsung, wawancara dan dokumentasi.Informan dalam penelitian ini berjumlah tiga orang yaitu ketua, panitera dan jurusita. Pengumpulan data yang telah diperoleh dilapangan dengan cara wawancara, observasi dan dokumentasi selanjutnya dianalisis dengan cara mereduksi data, penyajian data dan menarik kesimpulan.Hasil penelitian menunjukkan bahwa kinerja bagian kepaniteraan Pengadilan Agama Bantul belum maksimal karena faktor internal dan eksternal yang dihadapi seperti kekurangan jumlah pegawai, ketidakhadiran para pihak dalam proses persidangan, perkara yang masuk dibulan desember dan beragamnya jenis perkara yang ditangani. Upayayang dilakukan adalah dengancara meningkatkan keahlian pegawai melalui pendidikan dan latihan serta penguasaan informasi dan teknologi. This study aims to identify the factors that cause the performance of the clerks at the Bantul Religious Court not to be maximized and to formulate efforts to improve the performance of the clerks at the Bantul Religious Courts. This study uses descriptive qualitative research methods. Research data obtained by direct observation, interviews and documentation.There were three informants in this study, the chairman, clerk and bailiff. Collecting data that has been obtained in the field by means of interviews, observation and documentation, then analyzed by reducing data, presenting data and conclusions.The results showed that the performance of the registrar's section of the Bantul Religious Court had not been maximized due to internal and external factors faced such as a shortage of employees, the absence of the parties in the trial process, cases that were entered in december and the various types of cases handled. Efforts are being made to improve employee skills through education and training as well as mastery of information and technology.
EVALUASI KINERJA ACCOUNT REPRESENTATIVE DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN MAGELANG SELATAN Rastrasila, Dwika; Syaflan, Meidi; Sulastiningsih, Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 2 (2025): 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/jrima.v3i2.1185

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja Account Representative dalam upaya meningkatkan kepatuhan Wajib Pajakdi wilayah Kecamatan Magelang Selatan.Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Data primer diambil secara langsung dari lokasi penelitian melalui wawancara (Indeepth Interview) kepada informan, data sekunder berupa dokumen-dokumen tertulis dari KPP Pratama Magelang, seperti data sekunder tentang struktur organisasi KPP Pratama Magelang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis model interaktif (Interactive Model of Analysis), terdiri dari reduksi data, sajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa belum optimalnya kinerja Account Representative dalam upaya meningkatkan kepatuhan Wajib Pajakdi wilayah Kecamatan Magelang Selatan disebabkan karena database Wajib Pajak yang belum lengkap dan akurat, Tim Satgas belum optimal, Wajib Pajak belum bisa mengisi SPT Tahunan secara mandiri, dan pengetahuan Wajib Pajak tentang kewajiban perpajakan masih kurang. Upaya untuk meningkatkan kepatuhan Wajib Pajak di antaranya dengan pemutakhiran database Wajib Pajak, meningkatkan informasi untuk mengingatkan kewajiban pelaporan SPT Tahunan, melakukan kegiatan pendampingan pengisian SPT Tahunan dengan bekerja sama dengan kelurahan setempat dan meningkatkan sosialiasi dan penerbitan sanksi berupa STP. This study aims to determine and analyze Account Representative Performance in an effort to increase taxpayer compliance in the Magelang Selatan District area. This type of research is descriptive research with a qualitative approach. Primary data is taken directly from the research location through interviews (Indeepth Interview) to informant, secondary data is in the form of written documents from the Pratama Magelang Tax Service Office, such as secondary data about the organizational structure of the Pratama Magelang Tax Service Office. The data analysis technique used in this study is an interactive model of analysis, consisting of data reduction, data presentation and conclusion drawing. The results showed that Account Representatives performance in the Magelang Selatan District areain an effort to increase taxpayer compliance was due to incomplete and accurate taxpayer databases, the Task Force Team was not optimal, taxpayers could not fill out annual tax returns independently, and Taxpayers' knowledge of tax obligations is still lacking. Efforts to improve taxpayer compliance, including updating the taxpayer database, increasing information to remind the obligation to report the Annual Tax Return, conducting assistance activities in filling out the Annual Tax Return in collaboration with the Urban Village Government and increasing socialization and issuing sanctions.
UPAYA PENINGKATAN KOMPETENSI PERSONEL DALAM PENATAUSAHAAN BARANG MILIK NEGARA (BMN) MELALUI PENGGUNAAN APLIKASI SIMAK-BMN DI AKADEMI MILITER MAGELANG Wahyudianta, Eka; Widiastuti, Nur
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 2 (2025): 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/jrima.v3i2.1186

Abstract

This research aims to describe personnel competency in administering state property (BMN) through the use of the Simak-BMN application at the Magelang Military Academy, to find out the causes of personnel competency in administering state property (BMN) through the use of the Simak-BMN application at the Magelang Military Academy. not yet optimal and to formulate efforts to increase personnel competency in administering state property (BMN) through the use of the Simak-BMN application at the Magelang Military Academy. The research design used is descriptive quantitative research supported by data obtained by observation, interviews and involvement with the research object. Data analysis uses the Miles & Hubberman qualitative analysis model. The results of the research show that personnel competency in administering state property (BMN) through the use of the Simak-BMN application at the Magelang Military Academy is still not optimal, due to limited understanding of the SIMAK BMN application, as well as limited human resources so they have to work simultaneously. Apart from that, they have different educational backgrounds in the technical field of Goods Administration.Efforts to increase personnel competency in administering state property (BMN) through the use of the Simak-BMN application at the Magelang Military Academy include competency development which can be carried out in the form of classical learning such as training, seminars, courses and upgrades as well as other activities carried out to maintain the level of expertise ( maintain rating) and non-classical learning is carried out, including through electronic learning programs (e-learning), guidance in the workplace, distance training, internships (on the job learning), as well as carrying out informal and formal coordination.

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