cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M. Zidny Nafi' Hasbi
Contact Email
ijma@almaata.ac.id
Phone
+62821352318897
Journal Mail Official
mzidnynafihasbi@gmail.com
Editorial Address
Jl. Brawijaya No 99 Jadan Tamantirto Kec Kasihan, Kabupaten Bantul Daerah Istimewa Yogyakarta 55184
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
IJMA
Published by Universitas Alma Ata Yogyakarta
ISSN : 27466388     EISSN : 30326508     DOI : -
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting practice, the accounting profession and the manager profession in Indonesia and the world. In accordance with its objectives, IJMA provides insights in the fields of accounting, finance and management for academics, practitioners, researchers , regulators, students and other parties interested in the development of accounting practice, the accounting profession and the manager profession. IJMA accepts research manuscripts, both quantitative and qualitative, written in Indonesian or English. IJMA accepts manuscripts from Indonesian writers and also writers from various parts of the world. IJMA (Indonesian Journal of Management and Accounting) will have number e-ISSN: 3032-6508 (online); P-ISSN: 2746-6388 (print).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 182 Documents
 1   2   3   4   5 
PENGARUH STRUKTUR MODAL, MODAL KERJA DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018 Nashirudi, Muhammad
IJMA (Indonesian Journal of Management and Accounting) Vol 1, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2020.1(2).116-127

Abstract

The rapid economic development in the current era of globalization has an impact on competition in the business world which is getting tighter and tighter. Competition is used as an effort by the company to further improve its performance so that the company's goals can be achieved. To realize these goals, companies must be able to maximize profits from the company. This can be seen from the company's ability to earn profits through the profitability ratio. Profitability is the ability of a company to make maximum use of its resources in generating income that exceeds its expenses. The purpose of this research is to test empirically the effect of capital structure, working capital and company size on profitability in manufacturing companies listed on the Indonesia Stock Exchange. The period of this research is 2016-2018. This type of research is a quantitative study with a research design in the form of a causal associative study. The research population includes all manufacturing companies that have gone public, are listed and active on the Indonesia Stock Exchange during 2016-2018. The sample selection technique used a purposive sampling method and research data were obtained by 15 companies. The data analysis method used is descriptive analysis and multiple linear regression analysis. The results of this study indicate: Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA). Working Capital Turnover (WCTO) has a positive and significant effect on Return on Assets (ROA). Firm Size does not affect Return on Assets (ROA). F test results obtained calculated F value of 2.962 with sig. equal to 0.043 which means that the independent variables simultaneously influence and can be used to predict the dependent variable. Adjusted R Square value of 0.118, this means that Return on Assets (ROA) is influenced by Debt-to-Equity Ratio (DER), Working Capital Turnover (WCTO) and Firm Size of 11.8%, while the remaining 80.2% is explained by variables outside the model not examined in this study.
Peran Interaksi Interpersonal Dalam Memediasi Pengaruh Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Pada Sekretariat DPRD Provinsi Sulawesi Tenggara Usman, Usmaida Septisary; Samdin, Samdin; Sabilalo, Mahmudin A
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).351-365

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis: 1) Pengaruh lingkungan kerja terhadap interaksi interpersonal pada Sekretariat DPRD Provinsi Sulawesi Tenggara, 2) Pengaruh lingkungan kerja terhadap kepuasan kerja pegawai pada Sekretariat DPRD Provinsi Sulawesi Tenggara, 3) Pengaruh interaksi interpersonal terhadap kepuasan kerja pegawai pada Sekretariat DPRD Provinsi Sulawesi Tenggara dan 4) Peran interaksi interpersonal dalam memediasi pengaruh lingkungan kerja terhadap kepuasan kerja pegawai pada Sekretariat DPRD Provinsi Sulawesi Tenggara. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh Aparatur Sipil Negara pada Sekretariat DPRD Provinsi Sulawesi Tenggara sebanyak 154 Orang. Pengambilan sampel dalam penelitian ini dengan menggunakan rumus slovin. Sehingga sampel dalam penelitian adalah sebanyak 60 Orang. Analisis data yang digunakan adalah menggunakan analisis deskriptif dan partial least square (PLS).  Hasil penelitian menunjukkan bahwa; 1) Lingkungan kerja berpengaruh positif dan signifikan terhadap interaksi interpersonal pada Sekretariat DPRD Provinsi Sulawesi Tenggara. Artinya bahwa semakin baik lingkungan kerja yang dipersepsi pada indikator lingkungan kerja fisik dan lingkungan kerja non fisik dapat meningkatkan interaksi interpersonal yang tercermin pada keterbukaan, empati, dukungan, kepositifan dan kesamaan, 2) Lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pada Sekretariat DPRD Provinsi Sulawesi Tenggara. Artinya bahwa semakin baik lingkungan kerja yang dipersepsi pada indikator lingkungan kerja fisik dan lingkungan kerja non fisik dapat meningkatkan kepuasan kerja yang tercermin pada pekerjaan yang secara mental menantang, kondisi kerja yang mendukung, gaji atau upah yang pantas, kesesuaian kepribadian dengan pekerjaan dan rekan sekerja yang mendukung, 3) Interaksi interpersonal berpengaruh positif dan signifikan terhadap kepuasan kerja pada Sekretariat DPRD Provinsi Sulawesi Tenggara. Artinya bahwa semakin baik interaksi interpersonal yang dipersepsi pada indikator keterbukaan, empati, dukungan, kepositifan dan kesamaan dapat meningkatkan kepuasan kerja yang tercermin pada pekerjaan yang secara mental menantang, kondisi kerja yang mendukung, gaji atau upah yang pantas, kesesuaian kepribadian dengan pekerjaan dan rekan sekerja yang mendukung dan 4) Interaksi interpersonal memediasi pengaruh lingkungan kerja terhadap kepuasan kerja pada Sekretariat DPRD Provinsi Sulawesi Tenggara. Artinya bahwa interaksi interpersonal dapat dijadikan variabel mediasi dalam menjembatani pengaruh lingkungan kerjaterhadap kepuasan kerja pada Sekretariat DPRD Provinsi Sulawesi Tenggara, selain itu juga lingkungan  kerja secara tidak langsung berpengaruh signfikan terhadap kepuasan kerja pada Sekretariat DPRD Provinsi Sulawesi Tenggara.
PENGARUH HARGA, STRATEGI PROMOSI, ULASAN KONSUMEN DAN KEMUDAHAN APLIKASI TERHADAP KEPUTUSAN PEMBELIAN PADA MARKETPLACE SHOPEE Veronica, Pingky
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(1).39-52

Abstract

Ease of internet technology and with the current Pandemic situation, changing purchasing behavior directly into online purchases. Online purchases can be done by utilizing the Shopee Marketplace. Shopee Marketplace is an online application that can be accessed anywhere and anytime. Shopee became the application most downloaded by the global community, as many as 203 million in 2021. The purpose of this study was to determine the effect of prices, promotional strategies, usual conusmen, and ease of application on purchasing decisions in the Shopee marketplace at Alma Ata Yogyakarta University students. Data analysis using multiple linear regression with data processing using the SPSS 25 application, with a total of 100 respondents. Sampling techniques in the study are purposive sampling. By using a Likert measurement scale. This study shows that prices, consumer reviews, ease of applications have a positive and significant effect on online purchasing decisions on the Shopee Marketplace. While the promotion strategy has a positive and insignificant effect on purchasing decisions in the Shopee Marketplace. With the results of research the author suggests to managerial Shopee to increase efforts in building consumer reviews that are more positive and a reflection of the quality of stores and products expected by consumers. And expected to increase promotion in aspects of the availability of vouchers and other promotions with the aim of being able to provide more attraction to consumers 
ANALISIS BAURAN PEMASARAN DALAM MENINGKATKAN VOLUME PENJUALAN PRODUK JOHNSON ’S PADA PT. RESKI LAIFASTO CABANG KENDARI Pratama Putra, Andika Dzulhaji; Adwi, Adwi; Mulyadi, Dwi Zulkifar; Asraf, Asraf; Bagea, Arfin
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).1-8

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan bauran pemasaran dalam meningkatkan volume penjualan produk Johnson’s pada PT. Reski Laifasto Cabang Kendari. Penelitian ini bersifat deskriptif keualitatif, dengan berusaha menggambarkan hasil penelitian apa adanya. Teknik pengumpulan data dengan menggunakan obseravasi, wawancara, dan dokumentasi. Data yang di peroleh kemudian diolah dalam bentuk kata-kata atau teks yang kemudian dituangkan dalam bentuk deskripsi atau narasi. Subyek dalam penelitian ini adalah Region Operasional Manager dan Supervisor PT. Reski Laifasto Cabang Kendari. Sedangkan obyek dalam penelitian ini adalah seluruh kegiatan yang berkaitan dengan penerapan bauran pemasaran 4P pada PT. Reski Laifasto Cabang Kendari dalam meningkatakan volume penjualan produk Johnson’s. Hasil Penelitian ini menunjukkan bahwa PT. Reski Laifasto Cabang Kendari telah menerapakan bauran pemasaran melalui 4P yaitu dari segi produk  dan harga PT. Reski Laifasto Cabang Kendari mempunyai produk Johnson’s  yang berkualitas dengan harga yang terjangkau sehingga mampu menarik minat  konsumen untuk melakukan pembelian berulang yang berimbas pada  peningkatan penjualan, kemudian dari segi promosi PT. Reski Laifasto Cabang Kendari menerapakan promosi personal selling, iklan, dan promosi penjualan, dari segi distribusi PT. Reski Laifasto Cabang Kendari sudah melakukan pendistribusian dengan meperluasakan cakupan wilayah dan didukung dengan sistem komputerisasi yang sudah modern, namun hal ini belum dilakukan secara maksimal dikarenakan masih kekurangan karyawan dibagian tim delivery..
TRANSAKSI DAN POS NERACA PEMBAYARAN INTERNASIONAL Rohmah, Nurlaili; Hasbi, M. Zidny Nafi'
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).96-107

Abstract

Indonesia as a country that adheres to an open economic system, the dominant economic activity in increasing economic growth is domestic private consumption, as well as investment and international trade activities that have a positive impact on economic growth, especially for the Indonesian economy. Where these economic activities are related to payment system activities. The positive impact of technological developments and advances is the strongest support for creating the latest innovations in the payment system. Where it is explained that credit is a transaction that gives rise to the right to receive payments from residents of other countries, while debit is a transaction that creates an obligation to pay to residents of other countries. The balance of payments is a systematic record or report related to all economic transactions between residents of one country and other countries within a certain period. The balance of payments will provide an overview of the government regarding the country's international position and be able to assist in the formulation of monetary, fiscal and trade policies
MODEL PREDIKSI KEBANGKRUTAN BISNIS DIMODERASI LEVERAGE: STUDI PERUSAHAAN TELEKOMUNIKASI TERHADAP MODEL Z-SCORE ALTMAN Munawaroh, Azizatul; Sutanti, Sutanti; Lestari, Rindu Ferdina; Nurqamarani, Adhisty Shabrina
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).43-59

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh Financial distress dan Kebijakan Dividen terhadap Nilai Perusahaan, dengan Leverage sebagai variabel moderasi, khususnya pada perusahaan telekomunikasi selama periode 2019 hingga 2022. Metode sampling yang digunakan adalah purposive sampling, dan analisis data dilakukan menggunakan perangkat lunak SPSS versi 20. Temuan utama penelitian ini adalah tiga poin kunci. Pertama, financial distress, yang diwakili oleh Zscore, menunjukkan pengaruh negatif yang signifikan terhadap nilai perusahaan dengan nilai t sebesar -2.061 dan signifikansi 0.050. Ini mengindikasikan bahwa semakin tinggi tingkat financial distress suatu perusahaan, semakin rendah nilai perusahaan tersebut. Kedua, dividen yang dibayarkan oleh perusahaan mempengaruhi nilai perusahaan dengan cara positif yang signifikan, dengan nilai t sebesar -2.660 dan signifikansi 0.14, menunjukkan bahwa perusahaan dengan kebijakan dividen yang lebih besar cenderung memiliki nilai perusahaan yang lebih tinggi. Ketiga, leverage memainkan peran ganda dalam penelitian ini. Pertama, sebagai variabel moderasi semu yang mempengaruhi hubungan antara financial distress dan nilai perusahaan. Kedua, leverage berperan sebagai moderator potensial dalam menghubungkan kebijakan dividen dengan nilai perusahaan. Temuan ini memberikan wawasan penting bagi pemangku kepentingan untuk memahami dinamika antara faktor-faktor ini dalam konteks industri telekomunikasi.
ANALISIS PERILAKU KONSUMEN MUSLIM DALAM MENGAMBIL KEPUTUSAN PEMBELIAN PRODUK MS GLOW DALAM PERSPEKTIF EKONOMI SYARIAH DI MS GLOW AGEN PUSAT BANGKALAN Dewi Rahma Safitri; Farid Ardyansyah
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(1).39-47

Abstract

Ms Glow Bangkalan Central Agent is one of the shops that was established in 2016 until now and has two branches. Ms Glow is an abbreviation of the brand's motto, Magic For Skin, to reflect the best glowing product in Indonesia, thus creating the brand name MS Glow. Ms Glow has received a BPOM certificate as well as a clinically tested halal certificate from the Indonesian government which is a standard for products that are officially distributed and safe for consumers. The method used in this research is qualitative research in which data collection techniques are carried out in various ways, one of which is by interviewing and documentation. The data analysis technique uses descriptive qualitative which includes data reduction, data presentation and drawing conclusions. The reason behind consumers who come from various walks of life and work status to buy skincare products at Ms Glow Central Bangkalan Agent is because the level of satisfaction with the products they get every time they make a purchase is quite high. Because the high level of satisfaction from consumers then makes these consumers continue to make purchases many times, then the factor that also greatly influences consumers to make purchases is the level of good service based on the results and discussion that has been described in the previous chapters, the conclusions that can be drawn are The conclusions drawn from this research are as follows: The results of this research show that the behavior of consumers is appropriate and applies the principle of justice where these consumers are very concerned about the appropriateness of the goods they buy and the compatibility between the materials they have issued and the quality of the goods they get
PERAN LEMBAGA PENDIDIKAN PROFESI UNIVERSAL AIRLINES TRAINING CENTER GROUP DALAM MENINGKATKAN PENYERAPAN MANAJEMEN SUMBER DAYA MANUSIA DALAM BIDANG INDUSTRI PENERBANGAN DALAM Rahayuningsih, Titien; Abbas, Bakhtiar; Megawati, Megawati
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).99-107

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis peran Lembaga Pendidikan Profesi Universal Airlines Training Center Group dalam Meningkatkan Penyerapan Manajemen Sumber Daya Manusia dalam Bidang Industri Penerbangan dalam Negeri dan faktor pendukung dan penghambat Lembaga Pendidikan Profesi Universal Airlines Training Center Group dalam Meningkatkan Penyerapan Manajemen Sumber Daya Manusia dalam Bidang Industri Penerbangan dalam Negeri. Penelitian ini dilaksanakan pada Perusahan CV. UATC Mandiri (sekolah penerbangan Universal Airlines Training Center Group) Kendari. Penelitian ini menggunakan deskriptif kualitatif. Informan dalam penelitian ini terdiri dari Direktur UATC Group, Staff Pengurus dan dua orang alumni dengan teknik pengumpulan data observasi, wawancara dan dokumentasi. Pada uji keabsahan data yaitu dengan teknik triangulasi sumber. Dan teknik analisis data mengunakan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian mengemukakan bahwa peran yang dilakukan LPP UATC Group dengan cara pelatihan dan pendidikan berjalan dengan baik yaitu dengan penekanan kemampuan peserta didik pada penguasaan skill, knowledge dan attitude. Faktor pendukung LPP UATC Group yaitu tersedianya sarana dan prasarana, adanya jaringan mitra, dengan metode pembelajaran 30% teori dan 70% praktek langsung di bandara udara, instruktur yang berpengalaman, kurikulum yang jelas dan tersedianya informasi lowongan kerja. Faktor penghambat yang dialami yaitu pengarsipan data alumni yang kurang terdokumentasikan dan terkendalanya restu dan izin orangtua peserta didik dalam penempatan kerja diluar kota.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak UMKM Mulyani, Arik Tri; Marsuking, Marsuking; Suryono, Abi; Hidayah, Nila
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(2).84-91

Abstract

Micro,  Small  and  Medium  Enterprises  (MSMEs)  are  one of  the state revenues from the tax sector, which has potential for Indonesia's economic growth. The current development of MSMEs can also be a potential and opportunity for tax revenue.  However, it  also  has challenges  if  it  is  not balanced  with taxpayer compliance in fulfilling tax obligations. This study aims to determine the factors that affect taxpayer compliance in paying MSME taxes in Bantul City. Taxpayer compliance factors include knowledge and understanding of taxation, taxpayer awareness, modernization of the tax administration system, and tax sank . This research uses quantitative research methods. The sample selection method, Purposive Sampling using  the solving formula, obtained 95 samples of MSME actors per the established criteria. The data analysis technique used is Multiple regression linear analysis using Version 28 software. The results showed that knowledge and understanding of taxation, taxpayer awareness, modernization of the tax administration system and tax sank si had a positive and significant effect on taxpayer compliance in paying  MSME taxes. Meanwhile, partial knowledge and understanding of taxation, taxpayer awareness, and  modernization  of  the tax administration  system  positively affect taxpayer compliance. Still, tax sanctions hurt taxpayer compliance in paying MSME taxes in Bantul Regency.
FOSTERING A PROSPEROUS FAMILY, HEALTHY, AND FREE OF STUNTING IN CENTRAL JAVA: EMPIRICAL STUDY IN TINGKIR SALATIGA Lasmiatun, KMT; Muslikhatun, Siti
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).135-143

Abstract

Stunting is a condition when a toddler has a minimum height or body length compared to their age. Factors that influence the occurrence of stunting in children under five in rural and urban areas are mother's education, family income, mother's knowledge of nutrition, exclusive breastfeeding, age at which MP-ASI is given, zinc and iron adequacy levels, history of infectious diseases and genetic factors (Kemenkes, 2023). Activity objectives The output targets of this community service activity are increasing awareness of stunting prevention through improving parenting, understanding the role of housewives, increasing knowledge about financial literacy in the family, and understanding the nutritional needs of pregnant women. Community service activities were carried out in the Tingkir Tengah Village meeting room with the target of involving 45 representatives from 10 RW. Participants consisted of Posyandu cadres, PKK cadres, dashat cadres, and Pregnant Women. Community service activities went well according to plan. The event was attended by more than 80% of invited participants consisting of posyandu cadres, dashat cadres, and pregnant women. This activity is expected to increase knowledge so that reduction and prevention of stunting can be implemented.

Page 1 of 19 | Total Record : 182

 1   2   3   4   5 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 6, No 1 (2025) Vol 5, No 2 (2024) Vol 5, No 1 (2024) Vol 4, No 2 (2023) Vol 4, No 1 (2023) Vol 3, No 2 (2022) Vol 3, No 1 (2022) Vol 2, No 2 (2021) Vol 2, No 1 (2021) Vol 1, No 2 (2020) Vol 1, No 1 (2020): IJMA More Issue