cover
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
ISSN : 27466388     EISSN : 30326508     DOI : -
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).
Articles 5 Documents
Search results for , issue "Vol 2, No 1 (2021)" : 5 Documents clear
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 consumersĀ 
THE INFLUENCE OF OWNERSHIP STRUCTURE AND DEBT POLICY ON DIVIDEND POLICIES IN MANUFACTURING COMPANIES IN INDONESIA (PERIOD 2016-2018) Yuniati, Novita
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).53-65

Abstract

One of the important issues in the world of financial management is related to dividend policy. Various kinds of obstacles can occur so that the company cannot distribute dividends to shareholders. Dividend policy is a company policy to determine which profits earned at the end of the year will be distributed or retained. The purpose of this study was to determine the effect of institutional ownership structure, managerial ownership, and debt policy on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange for the 2016- 2018 period. This type of research is quantitative research. The data taken is an annual report for each independent and dependent variable. The sample selection technique used purposive sampling method and the research data were obtained from 27 companies. The data used is secondary data with the method of collecting documentation data sourced on the Indonesia Stock Exchange in the 2016-2018 observation period. The analytical method used is descriptive analysis and multiple linear regression analysis using the SPSS version 22 program. The results of this study indicate that institutional ownership has a positive and significant effect on dividend policy, managerial ownership has a positive and significant effect on dividend policy, while debt policy has no effect on dividend policy. dividend. The results of the F test obtained the calculated F value of 6.852 with a sig. of 0.000, which means that the independent variables of institutional ownership, managerial ownership and debt policy have a simultaneous effect on dividend policy. The value of Adjusted R Square is 0.180, this means that dividend policy is influenced by 18% institutional ownership, managerial ownership and debt policy, while the remaining 82% is explained by other variables not included in the research model
PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2017-2019) Astami, Dwi; Sudibyo, Tyagita Dianingtyas
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).1-14

Abstract

Economic growth in this era of globalization is very difficult to predict in Indonesia. In fact, during the current pandemic, quite many companies experienced income degradation due to drastic decline in productivity and export-import activities. With this the company must be able to maintain its existence in order to achieve the goals of the company. To be able to achieve these goals, companies must increase profits or profits in order to reflect the maximum company value. Company value is a form of good name or achievements obtained by the company when carrying out activities within a certain period. The purpose of this study is to test empirically the effect of profitability, capital structure and investment decisions on the value of the transportation sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The period used in this research is 2017-2019. This type of research is a quantitative study with a causal associative research design. The population of this research is the transportation sub-sector manufacturing companies that have gone public, are active and listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique was purposive sampling method and the research data were obtained 15 companies. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results showed: ROE (Return on Equity) has a significant and significant effect on Price to Book Value (PBV). ROA (Return on Asset) has no significant effect on PBV (Price to Book Value). DER (Debt to Equity Ratio) has a significant effect on PBV (Price to Book Value). PER (Price Earnings Ratio) has a significant and significant effect on Price to Book Value (PBV). From the results of the F test, it was found that the F table value was 179,100 with a Sig. 0,000. Which means the independent variable has a simultaneous effect and can be used to predict the dependent variable. The Adjusted R Square value is 0.942, which means that PBV is influenced by ROE, ROA, DER, and PER of 94.2% and the remaining 5.8% is explained by other variables outside the model.
PENGARUH KUALITAS PELAYA NAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI UNIT UMKM KUD KARYA MUKTI (STUDI KASUS: UNIT MINI MARKET KUD KARYA MUKTI) Suwanti, Suwanti
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).15-24

Abstract

This study aims to determine and analyze the effect of service quality and price on purchasing decisions in the Mini Market Unit KUD Karya Mukti. This type of research is quantitative research. The data used in this study is primary data in the form of questionnaires or questionnaires given to respondents. The population in this study is the Mini Market KUD Karya Mukti consumers and the research sample is 100 respondents. Data processing in this study uses the IBM SPSS Ststistic version 21 application. The results of this study indicate that Service Quality has a positive and significant effect on purchasing decisions, Price has a positive and significant effect on purchasing decisions, Service Quality and Price simultaneously affect purchasing decisions. The value of determination of Adjusted R Square is 0.610 or 61%, so the magnitude of the influence of service quality and price variables on purchasing decisions is 0.610 or 61%, the remaining 39% is explained by other variables outside the research modelĀ 
PENGARUH FAKTOR-FAKTOR DALAM DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA (STUDI KASUS PADA MAHASISWA MANAJEMEN UNIVERSITAS ALMA ATA YOGYAKARTA TAHUN 2020) Tristiana, Ilvira
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).25-38

Abstract

This study is an empirical study to determine the effect of pressure, opportunity, and rationalization on academic cheating behavior in management study program students at Alma University, Yogyakarta. The type of research used in this study is a type of quantitative research. The object of this research is Alma Ata University with Management Study Program students as the subject. The sample used is 72 respondents with a population of 90 management students. After testing the results, the values obtained are as follows: the value of t-count>t-table (4.403>1.995) for the pressure variable, the value of t-count>t-table of (2.643>1.995) for the opportunity variable, the value of t-count < t-table (-0.373 <1.995) for the rationalization variable and the value of f-count> t-table (24.556> 2.740) for the three independent variables on the dependent variable. The conclusion of this study is that the pressure and opportunity variables have a significant and positive effect on students' academic cheating behavior, so the greater the value of the influence of the pressure and opportunity variables partially and the influence of pressure, opportunity, rationalization together on the academic cheating variable, the greater the student's opportunity to committing academic fraud is also getting bigger.

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