IJMA
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
182 Documents
<![CDATA[Pengaruh Pengalaman Kerja dan Keterampilan Kerja Terhadap Kinerja Pegawai Pada Biro Administasi Pimpinan Provinsi Sulawesi Tenggara ]]>
<![CDATA[Achram, Rifqy Amril]]>;
<![CDATA[Supriaddin, Nofal]]>;
<![CDATA[Asraf, Asraf]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2023.4(2).408-417
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pengalaman kerja dan keterampilan kerja terhadap kinerja pegawai pada Biro Administrasi Pimpinan Provinsi Sulawesi Tenggara. Adapun penentuan jumlah sampel dalam penelitian ini adalah dengan menggunakan metode sensus yaitu jumlah sampel diambil dari keseluruhan jumlah populasi sebanyak 87 pegawai. Adapun teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan Microsoft Excel, dan sofware SPSS. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) Pengalaman kerja dan keterampilan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Biro Administrasi Pimpinan Provinsi Sulawesi Tenggara; (2) Pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Biro Administrasi Pimpinan Provinsi Sulawesi Tenggara; dan (3) Keterampilan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Biro Administrasi Pimpinan Provinsi Sulawesi Tenggara]]>
<![CDATA[PENGARUH PERBEDAAN PANDANGAN DAN INTERPRETASI KONSEP DISTRIBUTIF JUSTICE DALAM BISNIS PERBANKAN ]]>
<![CDATA[Lestari, Imas Septia]]>;
<![CDATA[Hasbi, M. Zidny Nafi']]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2021.2(2).84-95
<![CDATA[The differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia can have various impacts on the sustainability and stability of banking business, as well as public trust in the banking sector. The purpose of this research is to identify the differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia and its impact. This research was conducted using literature study and case study methods. The results of the research show that the differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia can cause conflicts among the parties involved, injustice in the distribution of profits or risk burdens, a decrease in public trust in banking, and disturbance of the stability of banking business. Based on the results of this research, it is suggested that banks in Indonesia should pay attention to and manage differences in views and interpretations related to the concept of distributive justice in an appropriate way so as not to have a negative impact on banking business.]]>
<![CDATA[EFEKTIVITAS PROGRAM PELATIHAN KERJA BIDANG BISNIS DAN MANAJEMEN DI BALAI LATIHAN KERJA SURABAYA DALAM UPAYA PENGENTASAN PENGANGGURAN DI KOTA SURABAYA ]]>
<![CDATA[Utami, Hapsari Wiji]]>;
<![CDATA[Zafira, Meyta Fiola]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(1).34-42
<![CDATA[Kuantitas sumber daya manusia yang terus bertambah di Indonesia harus diimbangi dengan adanya penciptaan lapangan pekerjaan. Balai Latihan Kerja Surabaya merupakan wadah bagi masyarakat untuk mengasah skill guna bersaing di dunia kerja serta dapat menciptakan lapangan pekerjaan sendiri. Peneliti ini bertujuan untuk mengetahui efektivitas program pelatihan serta bagaimana implementasi program pelatihan dalam dalam upaya mengentaskan pengangguran.Penelitian ini menggunakan metode kualitatif deskriptif. Data yang digunakan adalah data primer yang berasal dari hasil kuisioner dan data sekunder yang berasal dari Balai Latihan Kerja Surabaya. Metode pengumpulan data yang dilakukan adalah wawancara bersama pegawai Balai Latihan Kerja serta peserta pelatihan bidang bisnis dan manajemen di Balai Latihan kerja Surabaya, pengajuan kuisioner kepada peserta pelatihan bidang bisnis dan manajemen dengan menggunakan perhitungan skala likert, serta observasi dan dokumentasi terhadap objek penelitian. Hasil dari penelitian ini diperoleh bahwa peserta pelatihan kerja di Balai Latihan Kerja telah mengikuti tahapan-tahapan pelaksanaan program Balai Latihan Kerja Surabaya dengan baik yang dimulai dari pendaftaran, seleksi, pelatihan, sertifikasi dan monitoring. Efektivitas program peatihan bidang bisnis dan manajemen ditentukan dengan beberapa indikator diantaranya reaksi, pembelajaran, perilaku dan hasil. Terdapat 39,29% peserta pelatihan telah terserap dalam pasar kerja dan berwirausaha setelah mengikuti pelatihan pada bidang bisnis dan manajemen. Serta hasil persentase yang diperoleh sebesar 94,02% menunjukkan bahwa sangat efektif adanya program pelatihan bisnis dan manajemen di Balai Latihan Kerja Surabaya dalam pengentasan pengangguran di Kota Surabaya.]]>
<![CDATA[THE EFFECT OF LEVERAGE, COMPANY SIZE, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH BOARD OF COMMISSIONERS' COMPOSITION AS MODERATING VARIABLES (Study on Manufacturing Company Winner of Asia Sustainability Reporting Rating (ASRRAT) 2020) ]]>
<![CDATA[Khamdani Ahmad]]>;
<![CDATA[Kusumaningdiah Retno Setiorini]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2022.3(1).24-38
<![CDATA[This study aims to scientifically examine the effect of leverage, firm size, and sustainability report disclosure on firm value with the composition of the board of commissioners as a moderating variable in manufacturing companies that won the Asia Sustainability Reporting Rating (ASRRAT) 2020. This type of research is quantitative research with causal associative research design. The research population is a manufacturing company that won the Asia Sustainability Reporting Rating (ASRRAT) 2020 event for the 2016-2019 period. Obtained a sample of 13 companies using purposive sampling method. Data processing using IBM SPSS Statistic version 25 application with descriptive analysis, multiple linear regression, and MRA. The results of the study show that Leverage has a negative and significant effect on firm value, Firm Size has a positive and significant effect on firm value, Sustainability Report Disclosure has no effect on firm value. Leverage, Company Size and Sustainability Report Disclosure have a simultaneous effect on firm value. The composition of the board of commissioners which is reflected in the composition of the independent board of commissioners strengthens the influence of Leverage, Company Size and Sustainability Report Disclosure on Company Value. The determination value of Adjusted R Square is 0.213, which means that the value of the firm is influenced by the variables of Leverage, Company Size and Sustainability Report Disclosure of 21.3%, the remaining 78.7% is explained by other variables outside the research model]]>
<![CDATA[ANALISIS REALISASI PAJAK DAERAH: STUDI KASUS DI BPKPAD BANTUL PERIODE 2018 –2022 ]]>
<![CDATA[Asriana, Dian]]>;
<![CDATA[Muji Astuti, Rina Mawarti]]>;
<![CDATA[Setyawan, Erwin Budi]]>;
<![CDATA[Susianti, Susianti]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(1).91-98
<![CDATA[Penelitian ini menjelaskan tentang realisasi pajak daerah di Kabupaten Bantul dengan variabel penelitian semua pajak daerah di daerah tersebut. Dengan menggunakan explanatory research dan pendekatan kuantitatif diperoleh hasil dari sebelas pajak daerah hampir selama periode penelitian realisasinya termasuk baik karena melampaui target yang sudah ditentukan dengan capaian rata-rata sebesar 122,60 % dan hanya untuk pajak hiburan saja pada 2022 tidak mampu merealisir targetnya. Sementara capaian pajak daerah didominasi oleh tiga pajak besar yaitu BPHTB, PBB-P2 dan pajak penerangan jalan dengan rata-rata lebih 88 % dari pajak daerah. Kondisi ini sudah semestinya menjadikan BPKPAD sebagai lembaga yang mengelola keuangan, pendapatan dan aset daerah lebih memperhatikan dan mengevaluasi usaha-usaha yang dilakukan untuk memperoleh pajak-pajak daerah yang realisasinya sangat kecil. Dengan usaha-usaha tersebut, disamping tetap mempertahankan dan mengupayakan usaha capaian ketiga kelompok pajak dengan perolehan terbesar tersebut diharapkan mampu meningkatkan perolehan PAD yang akhirnya mampu mengurangi ketergantungan Pemda ke Pusat.]]>
<![CDATA[Pengaruh Corporate Governance, Corporate Social Responsibility, Dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020 ]]>
<![CDATA[Sarpinah, Dewi]]>;
<![CDATA[Marsuking, Marsuking]]>;
<![CDATA[Ariyani, Asri Dwi]]>;
<![CDATA[Suryono, Abi]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2022.3(2).73-83
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh corporate governance, corporate social responsibility, kepemilikan mayoritas terhadap agresivitas pajak pada perusahaan perbankan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Periode 2018 – 2020. Jenis Penelitian yang digunakan adalah kuantitatif. Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 hingga 2020. Dalam penelitian ini, pengujian statistik menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel Corporate governance berpengaruh signifikan negatif terhadap agresivitas pajak perbankan yang terdaftar di Bursa Efek Indonesia 2018–2020. Pengungkapan CSR berpengaruh signifikan negatif terhadap agresivitas pajak perbankan yang terdaftar di Bursa Efek Indonesia periode 2018– 020. Kepemilikan Mayoritas berpengaruh signifikan positif terhadap agresivitas pajak perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020]]>
<![CDATA[CREATIVE ECONOMY IMPROVEMENT WITH ENTREPRENEURSHIP FOR THE PEOPLE OF SEMARANG CITY ]]>
<![CDATA[Lasmiatun, KMT]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(1).125-134
<![CDATA[In facing business competition, the empowerment of human resources needs to be optimized so that people can be competitive, independent and able to compete with other products on the market in the era of the industrial revolution 4.0. The era of revolution 4.0 is a challenge in itself for MSMEs so that efforts are made to overcome these problems, namely socialization of Entrepreneurship and product innovation, socialization of Digital Marketing, socialization of Digital Payment, and investment counseling. The debriefing process requires the role of Community Service Program so that the goals can be created, namely the welfare of the community and educating businessman in business development in the future. This is expected that businessman will be able to create product improvement steps, and several aspects that need to be considered in running a business so that businessman in the Mangunharjo RW 03 will be more independent and innovative in facing business competition in the era of the industrial revolution 4.0.]]>
<![CDATA[Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism ]]>
<![CDATA[Iswanaji, Chaidir]]>;
<![CDATA[Nugraheni, Agustina Prativi]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2023.4(1).27-37
<![CDATA[This study aims to examine several factors that are thought to affect accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique is based on purposive sampling. The analytical method used in this study is panel regression, which is a combination of cross-sectional data and time-series data. The results showed that the capital structure variable had no effect on accounting conservatism with a value of 0.1136 > 0.05, then the audit quality variable had a significant effect on accounting conservatism with a value of 0.0014 < 0.05, and the company's profitability variable has no effect on accounting conservatism with a value of 0.9068 > 0.05. Based on the results of the Simultaneous Test that the independent variables namely Capital Structure, Audit Quality, and Company Profitability together have a significant effect on accounting conservatism with a Prob value (F-statistic) of 0.007847 <0.05]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH PADA PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN ASLI KOTA MAKASSAR ]]>
<![CDATA[Rianthy, Gina Anggi]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(1).165-174
<![CDATA[This study aims to determine the development of the contribution of local taxes and regional levies to the local revenue of Makassar City. In this study, data were obtained through observation, documentation, and literature study. The population includes all reports on the realization of the budget, reports on the realization of regional levies and regional taxes for the City of Makassar, and as a sample, reports on the realization of regional income and budget reports for 2020-2023. Meanwhile, the analytical method used is the contribution of PAD, namely Regional Taxes and Levies. The results of this study indicate that the contribution of Regional Tax Revenue and Regional Levies to regional original revenues often fluctuates or is not constant from 2020-2023. Based on the contribution of local taxes and regional levies to regional original income, it has fluctuated or not been constant in the last three years (2020-2023) where the lowest contribution of local taxes to PAD in 2022 is 99.36% and the highest contribution of regional taxes to PAD in 2021 of 99.49% while regional levies have increased in 2022 by 63.97% from the previous year. So, it can be concluded that regional tax revenues and regional levies have increased depending on Regional Original Revenue, which can be concluded that the contribution of regional taxes and regional levies depends on Makassar City Regional Original Revenue.]]>
<![CDATA[Dampak Variabel Makro Ekonomi dan Imbal Hasil Deposito Bank Syariah Terhadap Harga Saham Bank Syariah di Bursa Efek Indonesia ]]>
<![CDATA[Andiansyah, Farma]]>;
<![CDATA[Lusiana, Lusiana]]>;
<![CDATA[Bruh, Mustapa Kamil Alga]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2023.4(2).84-95
<![CDATA[Berdasarkan teori Eficiency Market Hypothesis (EMH) terbentuknya harga saham merupakan refleksi dari keseluruhan informasi baik dari dalam perusahaan maupun informasi dari luar. Besarnya dampak faktor eksternal seperti ekonomi makro dan imbal hasil dalam mempengaruhi harga saham merupakan perhatian serius para investor dalam melakukan investasi. Perkembangan progresif perbankan syariah di Indonesia mampu menarik minat investor sehingga menjadikan saham perbankan syariah menjadi salah satu saham yang cukup diminati di pasar saham. Penelitian ini mencoba menggali secara empiris hubungan antara faktor ekonomi makro dan imbal hasil deposito bank syariah terhadap harga saham sektor perbankan khususnya bank syariah yang terdaftar di Bursa Efek Indoensia. Setelah dilakukan pengujian dengan fixed effect model (FEM), hasil penelitian menyimpulkan bahwa suku bunga berpengaruh negatif sedangkan tingkat imbal hasil deposito bank syariah berpengaruh positif terhadap harga saham bank syariah, sedangkan nilai tukar dan inflasi tidak memiliki pengaruh secara statistik terhadap harga saham bank syariah]]>
