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M. Zidny Nafi' Hasbi
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ijma@almaata.ac.id
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+62821352318897
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mzidnynafihasbi@gmail.com
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Jl. Brawijaya No 99 Jadan Tamantirto Kec Kasihan, Kabupaten Bantul Daerah Istimewa Yogyakarta 55184
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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 5 Documents
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Search results for , issue "Vol 1, No 2 (2020)" : 5 Documents clear
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.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI UNIT DESA KARYA MUKTI DI KARYA HARAPAN MUKTI PERIODE TAHUN 2017-2019 Munassolikah, Munassolikah
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).128-139

Abstract

The objectives to be achieved in this study are to find out and analyze based on the level of liquidity ratios, solvency and activity on the financial performance of the Karya Mukti village unit cooperative in Karya Harapan Mukti. The data used in this study is primary data, which is a source of data collected by researchers directly from the original source (not through intermediary media). This type of research uses quantitative methods, namely with the aim of analyzing and describing and collecting data in the form of numbers to describe data in financial reports to assess financial performance with liquidity, solvency and activity ratios. Based on the discussion conducted, it can be concluded that the Analysis of Liquidity, Solvency, and Activity Ratios carried out by the Karya Mukti Di Karya Harapan Mukti Village Unit Cooperative, has been good as can be seen from the financial reports at the end of the period which have been recorded in the financial books of the Karya Mukti Di Karya Cooperative Unit Mukti's Hope.          
ANALISIS PENGARUH KUALITAS PELAYANAN E- COMMERCE TERHADAP KEPUASAN KONSUMEN SHOPEE PADA MAHASISWA UNIVERSITAS ALMA ATA FAKULTAS EKONOMI DAN BISNIS ANGKATAN 2018 – Novitasari, Irma
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).76-94

Abstract

The purpose of this study was to determine the analysis of the effect of the quality of e-commerce services on shopee consumer satisfaction at Alma University students at the Faculty of Economics and Business Class of 2018-2021. This type of research uses quantitative research, data collection methods Non-probability sampling method used is purposive sampling. The population in this study is the active students of Alma Ata University, Faculty of Economics and Business Class of 2018-2021 with a population of 100 respondents. The results of this study have been Validity, Reliability, Data Analysis Techniques with classical assumptions in the form of Normality, Multicollinearity, Heteroscedasticity, and Glejser Tests, Hypothesis Testing with T and F Tests and Multiple Linear Analysis using the Statistical Product and Service Solution (SPSS) program. So that the results obtained are significant relationships between the variables studied, namely based on the value of Fcount > Ftable, which is 13.487 > 3.087. significant F 0.000, then H0 is rejected so that the Effectiveness Variable (X.1), Fulfillment Variable (X2), Reliability Variable (X.3), Privacy Variable (X.4), Responsiveness Variable (X.5), Compensation Variable (X .6), Contact variable (X.7), simultaneously has a positive and significant effect on Consumer Satisfaction (Y). So the hypothesis is that there is a simultaneous effect of the Effectiveness Variable (X.1), Fulfillment Variable (X2), Reliability Variable (X.3), Privacy Variable (X.4), Responsiveness Variable (X.5), Compensation Variable X.6), the Contact variable (X.7), has an effect on the performance of service quality as measured by Consumer Satisfaction (Y) at Alma Ata University Students, Faculty of Economics and Business.
RANPENGARUH ONLINE CONSUMER REVIEW DAN RATING TERHADAP KEPUTUSAN PEMBELIAN GENERASI MILENIAL PADA PENGGUNA MARKETPLACE SHOPEE (STUDI PADA TOKO SHOPEE PROMODAZZLE) Winoeravisa, Diana
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).95-102

Abstract

The era of globalization has hit all aspects of life, especially technology and communication which continue to experience increasingly sophisticated developments. Technological developments are also accompanied by the rate of population growth in Indonesia which is dominated by the millennial generation, namely residents aged 21 to 41 years. This millennial generation grew up when there were changes in the global economy, which also affected the buying and selling sector which was carried out online using the marketplace. However, the emergence of a marketplace influences the mindset of consumers before purchasing an item or service, one of which is by looking at online reviews and also store ratings given by other consumers. The purpose of this study was to find out and analyze the influence of online consumer reviews and ratings on millennial generation purchasing decisions at the Shopee Promodazzle store. This type of research is quantitative research. The data used in this study is primary data, collected using a questionnaire technique. The sampling technique used in this study was non-probability sampling and the sample used was 100 respondents. The analytical method in this study uses Multiple Linear Regression Analysis The results of the study show that: 1) Online consumer reviews have a positive and significant effect on millennial generation purchasing decisions for marketplace shopee users at the Shopee Promodazzle store. 2) Reviews have a positive and significant effect on millennial generation purchasing decisions for Shopee marketplace users at the Shopee Promodazzle store. 3) Online consumer reviews and ratings together have a positive and significant effect on millennial generation purchasing decisions for Shopee marketplace users at the Shopee Promodazzle store.
PENGARUH FRAUD PENTAGON TERHADAP TINGKAT KECURANGAN LAPORAN KEUANGAN (PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2019) Melani, Leni Machfatul; Sudibyo, Tyagita Dianingtyas
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).96-115

Abstract

This research aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance on the level of financial statement fraud in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period. The data used in this study are secondary data obtained from financial statements and annual reports of food and beverage companies listed on the Indonesia Stock Exchange for the 2019 period. The sampling technique in this study used purposive sampling to obtain 17 food and beverage companies for the 2019 period. The data analysis techniques used were descriptive analysis and multiple linear regression analysis using SPSS 22 software. The results of this study indicate that pressure, opportunity, rationalization, competence does not have a significant effect while arrogance has a significant effect on the level of fraud in a financial statement on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period.

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