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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 189 Documents
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Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Pada Pemerintah Kabupaten Bombana Hasman, Erlin; Supriaddin, Nofal; Asraf, Asraf
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).385-392

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Pada Pemerintah Kabupaten Bombana. Metode penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Pengumpulan data dilakukan dengan teknik observasi, wawancara, dan dokumentasi. Peneliti menggunakan triangulasi sumber untuk mengecek keabsahan data penelitian. Analisis data dalam penelitian ini menggunakan tiga komponen yang terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) Implementasi SAKIP di Pemerintah Kabupaten Bombana dilihat dari dimensi Pencapaian tujuan secara keseluruhan telah melakukan pentahapan terkait pelaksanaan SAKIP namun belum optimal dikarenakan masih terfokus dalam memperbaiki tahap dalam aspek perencanaan kinerja terkait pelaksanaan SAKIP dikarenakan masih kurangnya pemahaman OPD dalam menentukan Indikator Kinerja Utamanya. (2) Dilihat dari dimensi Integrasi pada Pemerintah Kabupaten Bombana masih melakukan perbaikan dalam hal pengukuran kinerja dikarenakan indikator kinerja pada beberapa perangkat daerah belum seluruhnya dapat digunakan sebagai tolak ukur setiap pencapaian tujuan atau sasaran kinerja. (3) Dilihat dari dimensi Adaptasi terkait aspek Evaluasi yang dilakukan dalam penyelenggaraan SAKIP menyatakan bahwa evaluasi antar setiap OPD belum dilakukan dengan optimal serta ketersediaan sarana dan prasarana berbasis IT koneksi belum memadai meskipun peralatan dan perlengkapan kantor sudah memadai. Dan juga masih kurangnya pembinaan terhadap sumber daya manusia yang disebabkan terbatasnya anggaran.Penelitian ini bertujuan untuk mengetahui implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Pada Pemerintah Kabupaten Bombana. Metode penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Pengumpulan data dilakukan dengan teknik observasi, wawancara, dan dokumentasi. Peneliti menggunakan triangulasi sumber untuk mengecek keabsahan data penelitian. Analisis data dalam penelitian ini menggunakan tiga komponen yang terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) Implementasi SAKIP di Pemerintah Kabupaten Bombana dilihat dari dimensi Pencapaian tujuan secara keseluruhan telah melakukan pentahapan terkait pelaksanaan SAKIP namun belum optimal dikarenakan masih terfokus dalam memperbaiki tahap dalam aspek perencanaan kinerja terkait pelaksanaan SAKIP dikarenakan masih kurangnya pemahaman OPD dalam menentukan Indikator Kinerja Utamanya. (2) Dilihat dari dimensi Integrasi pada Pemerintah Kabupaten Bombana masih melakukan perbaikan dalam hal pengukuran kinerja dikarenakan indikator kinerja pada beberapa perangkat daerah belum seluruhnya dapat digunakan sebagai tolak ukur setiap pencapaian tujuan atau sasaran kinerja. (3) Dilihat dari dimensi Adaptasi terkait aspek Evaluasi yang dilakukan dalam penyelenggaraan SAKIP menyatakan bahwa evaluasi antar setiap OPD belum dilakukan dengan optimal serta ketersediaan sarana dan prasarana berbasis IT koneksi belum memadai meskipun peralatan dan perlengkapan kantor sudah memadai. Dan juga masih kurangnya pembinaan terhadap sumber daya manusia yang disebabkan terbatasnya anggaran
PENGARUH LIKUIDITAS, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020 Nurofiah, Alfi; Puspitasari, Silvia Waning Hiyun
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).66-74

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, profitabilitas dan kebijakan dividen terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur sektor tekstil dan garmen yang terdaftar di Bursa efek Indonesia periode 2018 - 2020. Penelitian ini menggunakan pendekatan kuantitatif, jenis data yang digunakan yaitu data sekunder. Data yang diperoleh dapat diakses melalui website www.idx.co.iddengan pengambilan sampel menggunakan pendekatan purposive sampling dan menggunakan teknik analisis regresi linier berganda yang dibantu dengan menggunakan program SPSS yang meliputi uji asumsi klasik serta uji parsial (uji t) dengan taraf nyata (α) 5%. Hasil penelitian ini menunjukan bahwa likuiditas dan profitabilitas secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan hasil penelitian kebijakan dividen menunjukan bahwa secara parsial berpengaruh positif dan tidak signifikan terhadap nilai perusahaan.
PERMINTAAN PASAR TERHADAP PERUSAHAAN PADA PASAR PERSAINGAN SEMPURNA Hasrul, Saddam; Andiansyah, Farma
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).17-25

Abstract

Markets may be the common trading instruments for merchandise and administrations. Market costs are shaped by various variables that at the time shape the demand and supply of products and services. Customer demand is influenced by various variables such as costs, customer salaries, tastes, desires and benefit levels. Meanwhile, producer supply is also influenced by various variables, such as mashlahah, profit, and cost. The interaction between supply and demand that will frame the adjustment point can be altered from either the demand or supply side, either due to organized deviations or unstructured deviations. Idealizing competition exhibitions will be able to provide reasonable costs for dealers and buyers. Therefore, if market instruments are disrupted, cost equity will not be achieved. Islam places the market in an important position in the economy. So the role of the government is very important to encourage the implementation of idealizing the elements of the exhibition such as the regulation of mediation of the acceptance of costs that remain based on equity. Storefront equilibrium in the short run in a perfectly competitive storefront can be a condition where the amount supplied rises to the amount demanded.
Pay Fairness: Percepsi, Anteseden, dan Konsekuensi Tien Suhartini
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).1-12

Abstract

Various factors have caused Pay Fairness to become a much more important and challenging issue for reward leaders in recent years. Rewards equity and constructs related to fairness and salary equity are closely related to employee attitudes and behavior. This paper is a review of articles from international journals on payment equity. Justice in this paper is taken from the word’s fairness, justice, and equity, while the opposite, injustice, is taken from unfairness, injustice, and inequity. The purpose of this paper is to obtain one of the variables, along with the indicators, which will be used in research on Pay Fairness. Apart from perceptions, antecedents, and consequences, there are also several theories and grand theories referred to in assessing the fairness of payments. The results show that the antecedents of fairness of payments are efforts to close gender gaps, change attitudes towards transparency, increase workforce diversity, increase access to information, and sensitivity to employee preferences. The consequences of pay transparency are divided into 1) positive, such as increasing motivation, involvement, loyalty, and understanding how payments are determined and knowing how to maximize payments; and 2) negative, such as creating jealousy and conflict, dishonesty, perceptions of injustice, and loss of privacy
THE INFLUENCE OF THE ROLE OF SAVINGS AND LOAN COOPERATIVES ON THE DEVELOPMENT OF UMKM Hidayatullah, M. Alief
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).71-80

Abstract

This research aims to determine the role of the Minhajus Sa Adah Hakiki Sharia Cooperative in the development of cooperative members' micro, small and medium enterprises, looking at the aspect of business income before and after obtaining credit from the Minhajus Sa Adah Hakiki Sharia Cooperative and the work productivity of cooperative members. This research was analyzed using quantitative analysis methods using the t-test and the Mann-Whitney difference test. Based on the calculation results of the data analysis method with the decision rule if: Thit > Ttab at α = 0.05. So Ho is accepted and if Thit < Ttab at α = 0.05. So Ho was rejected. With the calculation results above, Thit is obtained at 4.138 > Ttab 2.018, so from this result Ho is accepted. By accepting Ho, the research results show that the work productivity of cooperative members has a role in increasing the business development of UMKM players. The significance value of member Micro, Small and Medium Enterprises turnover before and after using the credit role of the Minhajus Sa Adah Hakiki Sharia Cooperative is 0.156. With these results, it can be said that the Minhajus Sa Adah Hakiki Sharia Cooperative has an important role in increasing the turnover of UMKM
Effects of Perceived Fairness and Tariff Changes Against Compliance of Taxpayer Post PP No. 23 of 2018 Prastyatini, Sri Lestari Yuli; Fitria, Lussi
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).54-62

Abstract

Tax collection is mandatory and transferred from the wealth of the community to the state, this is so as not to cause obstacles and resistance to tax collection which must meet the requirements of justice so that taxpayers feel fair in implementation and fair in legislation. In addition, the government is anticipating efforts to maximize revenue from the tax sector by issuing PP No. 23 of 2018 where there is a change in the final PPh rate from 1% to 0.5%. This study aims to examine the effect of perceptions of fairness and changes in tariffs on taxpayer compliance after the stipulation of PP No. 23 of 2018. The population of this study is all MSME taxpayers in Lamandau district with purposive sampling. The method used in this study is a quantitative method using primary data from a questionnaire. The results of this study indicate that perceptions of fairness and changes in tariffs have an effect on taxpayer compliance after the stipulation of government regulation number 23 of 2018
TAX COLLECTION ON LAND FROM AN ISLAMIC ECONOMIC PERSPECTIVE Sari, Rasidah Novita; Amri, Faisal
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).418-427

Abstract

Tax is one of the sources for the State which is collected from the people who are coercive to finance the needs of a country. In the view of Islamic economics, taxes are collected as additional income in the event of a vacancy or shortage of the Baitul Mal (State Treasury). In this study, the object of tax is land ownership or those who can use it, referring to Article 4 of Law Number 12 of 1985 and Law Number 12 of 1994 concerning PBB. Subjects who have to pay Land and Building Tax are people or entities/organizations that have rights or benefit from land or buildings. income from land, namely leasing which is included in the final PPh object as stated in Law no. 36 of 2008 in article 4 paragraph (2) letter d namely Leasing of Land and/or Buildings. From this study shows that the collection of taxes on land in Islamic economics is called kharaj. Kharaj is a land tax collected from non-Muslims.
Laporan Akuntabilitas Dan Transparansi Kinerja Instansi Pemerintah (Studi Kasus Kota Temanggung Jawa Tengah Widayanti, Ipuk
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (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(1).1-13

Abstract

This study aims to determine the accountability and transparency reports on the performance of the Temanggung City Government agencies, Central Java. This research method uses qualitative research with a case study approach. Data collection comes from documentation and interview activities. Interviews were explicitly conducted to find out how the performance accountability reports were interpreted by the Regional Work Units (SKPD) in the Temanggung City Government. The results of this study indicate that the Temanggung City Government agency found several employees who did not understand the concept of accountability for performance. In addition, several problems were found in reporting performance and performance achievements, namely limited human resources, especially APIP, both in terms of quantity and quality. The solution that needs to be done is to improve the internal control system at a better level as a guarantee for the internal control system can reduce the number of irregularities
PENGARUH LINGKUNGAN KERJA, KOMPETENSI DAN KOMUNIKASI KERJA TERHADAP PRODUKTIVITAS KARYAWAN PT. ANUGERAH SAWIT SEJAHTERA Chandra, Jasen; Handoyo, Putra; Rosa, Audy Chintya; Hendry, Hendry; Telaumbanua, Faudunasokhi
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).144-153

Abstract

Penelitian ini dilaksanakan di PT. Anugerah Sawit Sejahtera yang terletak di Jl. Sei Simpang Dua G. Baru RT. 15 RW. 007 Sungai Pagar, Kampar Kiri Hilir, Kabupaten Kampar, Riau. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis dampak Lingkungan Kerja, Kompetensi, dan Komunikasi Kerja terhadap Produktivitas karyawan di PT. Anugerah Sawit Sejahtera. Tata cara riset yang diterapkan merupakan tata cara deskriptif kuantitatif. Populasi yang ikut serta sebanyak 85 karyawan, serta jumlah ilustrasi riset ini pula sebanyak 85 karyawan. Pengumpulan informasi dicoba lewat observasi, kuesioner, serta dokumentasi. Metode analisis informasi memakai Analisis Regresi Linear Berganda. Secara parsial, hasil penelitian menampilkan Lingkungan Kerja mempunyai pengaruh positif dan signifikan terhadap produktivitas karyawan di PT. Anugerah Sawit Sejahtera (dengan nilai thitung > ttabel, yaitu 3,809 > 1,993, dan signifikan 0,000 < 0,05). Begitu pula dengan Kompetensi, yang secara parsial mempunyai pengaruh positif dan signifikan terhadap produktivitas karyawan di PT. Anugerah Sawit Sejahtera (dengan nilai thitung > ttabel, yaitu 6,105 > 1,993, dan signifikan 0,000 < 0,05). Serta Komunikasi Kerja yang secara parsial mempunyai pengaruh positif dan signifikan terhadap produktivitas karyawan di PT. Anugerah Sawit Sejahtera (dengan nilai thitung > ttabel, yaitu 3,924 > 1,993, dan signifikan 0,000 < 0,05). Secara simultan, Lingkungan Kerja, Kompetensi, dan Komunikasi Kerja secara bersama-sama mempunyai pengaruh positif dan signifikan terhadap produktivitas karyawan di PT. Anugerah Sawit Sejahtera (dengan nilai Fhitung > Ftabel (nilai Fhitung (33,235) > Ftabel (2,72) dan probabilitas signifikansi 0,000 < 0,05). Data uji koefisien determinasi menunjukkan bahwa sebesar 53,5% alterasi dalam variabel produktivitas dapat dijelaskan oleh alterasi dalam variabel Lingkungan Kerja, Kompetensi, dan Komunikasi. Sisanya, sebesar 46,5%, dipaparkan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.
Pengaruh Motivasi, Lingkungan Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan PT Volta Indonesia Semesta Semarang Sari, Ella Moonita; Moeljono, Moeljono
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).67-73

Abstract

This study aims to examine the effect of motivation, work environment and organizational culture on employee performance of PT Volta Indonesia Semesta Semarang. Some previous research on the influence of employee performance shows different results. Therefore, this study aims to review previous research on employee performance. This study used a sample of 80 employee respondents who were still working at PT Volta Indonesia Semesta Semarang. Data analysis techniques using multiple linear regression analysis, using the IBM SPSS Statistics 21.0 software program. The results indicate that the three variables, namely the work environment and organizational culture, do not have a positive and significant effect on employee performance. However, the motivation variable has a positive and significant effect on employee performance.

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