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Jurnal Ilmiah Manajemen dan Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30472792     EISSN : 30472032     DOI : 10.69714
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Akuntansi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen dan Akuntansi, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen, Perpajakan Pasar Modal dan Investasi, Manajemen Pariwisata. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September dan November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 19 Documents
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Search results for , issue "Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi" : 19 Documents clear
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA Yoga Putra Meyditiya; Sonya Ajeng Wahyu Nastiti; Imsa Indri Astuti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nj88mj69

Abstract

The purpose of this study was to determine corporate governance, profitability, leverage, company size and gender diversity on earnings management in automotive sector companies listed on the Indonesia Stock Exchange for the period 2020-203. This study uses secondary data, namely the annual financial statements of automotive sector companies listed on the IDX for the period 2020-2023. The sampling criteria used purposive sampling method and resulted in a research sample of 36 data. This research is quantitative research. The analysis in this study uses multiple linear regression analysis method using SPSS (Statistical Production Service Solution) software version 25. The results of this study indicate that the variables of the Independent Board of Commissioners and Leverage partially affect earnings management. Meanwhile, Institutional Ownership, ROA, Company Size, and Gender Diversity have no partial effect on earnings management. Meanwhile, the variables of the Independent Board of Commissioners, Institutional Ownership, ROA, Leverage, Company Size, and Gender Diversity simultaneously affect earnings management.
PENGARUH  MODAL USAHA, LOKASI USAHA, TEKNOLOGI INFORMASI, DAN LAMA USAHA TERHADAP PENDAPATAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KABUPATEN BOYOLALI Wulan Widia Astutik; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/17v18797

Abstract

This study aims to determine the effect of business capital, business location, information technology, and length of business on the income of micro, small and medium enterprises (MSMEs) in Boyolali Regency. This study used a quantitative type of research. The data in this study is primary data. Data collection was carried out by distributing questionnaires to MSME actors in Boyolali Regency. The population in this study is MSME actors in 22 sub-districts in Boyolali Regency. The number of samples was calculated using the slovin formula with the results of 100 respondents. The data obtained is then processed using SPSS with data analysis methods, descriptive statistical tests, data quality tests consisting of validity tests and reliability tests, classical assumption tests used are normality tests, multicollinearity tests and auto correlation tests. The feasibility test of the model used is the F test. While the hypothesis test used is a multiple linear regression test, t test, and determination coefficient test. The results showed that the independent variables of business capital, business location, information technology and length of business each partially had a positive and significant influence on the income of MSMEs in Boyolali Regency.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI, DANA UMUM, ALOKASI KHUSUS DAN BAGI HASIL TERHADAP KINERJA KEUANGAN PEMERINTAH EKS KARESIDENAN SURAKARTA TAHUN ANGGARAN 2016-2023 Candra Ismayasari; Yuwita Ariessa; Wikan Budi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7d235309

Abstract

This research aims to determine the influence of local revenue, general allocation funds, special allocation funds and profit sharing funds on government financial performance. The population of this study observed the financial reports for the realization of the APBD for the former Surkarta Residency via the website www.djpk.kemenkeu.go.id for the 2016-2023 fiscal year. Based on the observations made, it was found that the regional original income variable did not have a significant effect on the financial performance of the former Surakarta residency government in 2016-2023. The general allocation fund variable has a significant negative effect on the financial performance of the former Surakarta residency government in 2016-2023. The special allocation fund variable does not have a significant effect on the financial performance of the former Surakarta residency government in 2016-2023. The profit sharing variable does not have a significant effect on the financial performance of the former Surakarta Residency government in 2016-2023.
PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE Galuh Setiawati; Windy Freshillya; Soexma Ayu Mustika Ningrum
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sj767y23

Abstract

This study aims to determine the effect of earnings management and financial performance on firm value with the Corporate Governance mechanism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The type of research used is quantitative with sampling using purposive sampling of 7 companies from 56 populations. The analysis technique uses simple regression analysis, classical assumption test and MRA test or Moderated Regression Analysis and the data is processed using SPSS 26. The results showed that partially showed that none of the independent variables (Earnings Management, ROA, ROE, and CR) had a significant effect on the dependent variable Company Value / PBV because the t value of all variables < t table (2.119). However, simultaneously the independent variables of earnings management and ROA together have a significant effect on the dependent variable (Firm Value) in a simple regression model. Meanwhile, based on the moderation t test and moderation f test, the independent variables, namely earnings management, ROA, ROE, CR with moderation variables, namely managerial ownership, institutional ownership, independent board of commissioners, have no significant effect on firm value / PBV.
PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN: (Studi Kasus Terhadap Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Ratna Ayu Murti; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rhbym055

Abstract

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ​​are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
PENGARUH PROFITABILITY, FIRM SIZE, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN INCOME SMOOTHING PADA PERUSAHAAN BUMN GO PUBLIC DI BURSA EFEK INDONESIA (2018-2022) Hasanah, Sumrotul; Susanti, Santi; Indriani, Susi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/emgtnr12

Abstract

This research aims to empirically test the partial and simultaneous influence between the independent variables profitability, firm size and financial leverage with the dependent variable income smoothing in BUMN Go Public companies on the Indonesia Stock Exchange for the period 2018 to 2022. The population in this study is all BUMN Go Public companies listed on the Indonesia Stock Exchange totaling 20 companies with 5 years of observation. The research method used is a quantitative method with secondary data originating from the company's financial reports. The sampling technique used was simple random sampling with the final sample results being 80 total samples. The data analysis techniques used are descriptive statistical analysis, classic multicollinearity assumption test, overall model test, model feasibility test, classification matrix, logistic regression analysis, and hypothesis testing. The data was processed with the help of Eviews version 12 software. This research shows the following results: (1) Partially, the profitability variable has a significant positive effect on income smoothing. (2) Partially, the firm size variable has a significant negative effect on income smoothing. (3) Partially, the financial leverage variable has no effect on income smoothing. (3) Simultaneously all independent variables, profitability, firm size, and financial leverage are proven to have an effect on income smoothing.
PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI Ria Lusiana; Shieren Novelinda; Imroatus Sholekah; Rafli Aldi Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9d8emb09

Abstract

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Julfifa Putri S; Triviana Rahmayanti; Sabina Sri Kirana S; Finka Rahmadita
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5frsy626

Abstract

Tax avoidance is one way to legally avoid taxes that does not violate tax regulations. Corporate responsibility is a type of commitment to company management, ethical operations, economic development and improving the quality of life of employees and society. The aim of this research is to determine the effect of good governance (audit quality and audit committee) and corporate social responsibility on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research tests the influence of the independent variable, namely. corporate governance and corporate social responsibility on the dependent variable, namely. tax avoidance with a quantitative approach. This research covers four manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used in this research is the purposive sampling method. The results of this research indicate that good governance (audit quality and audit committee) and corporate social responsibility have a negative effect on tax avoidance.
PENGARUH FINANCIAL TARGET, INEFFECTIVE MONITORING, DAN TOTAL ACCRUALTERHADAP FINANCIAL DISTRESS PADA BANK UMUM SYARIAH  YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2018 – 2022 Febry Anggraeni Septariani; Santi Susanti; Susi Indriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9hg2nn53

Abstract

This study aimed to examine the effect of Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) on Financial distress. The research method used in this research is a quantitative method. Data collection techniques are carried out using documentation techniques. The population used in this research is Sharia Commercial Banks registered with the Financial Services Authority in 2018-2022 using a purposive sampling method, so the number of samples for this research is 60 financial report data from Sharia Commercial Banks registered with the Financial Services Authority for 5 years. Data was obtained by collecting data from the annual financial reports of Sharia Commercial Banks on each company's website. The data analysis technique used is logistic regression analysis which has previously passed the multicollinearity test, model suitability test and hypothesis testing using SPSS software for windows. The research results show that Financial target(ROA) has a significant influence on financial distress, while Ineffective monitoring (IND) and Total Accruals (TATA) do not have a significant influence on financial distress. And simultaneously Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) have a significant effect on financial distress in Islamic commercial banks, with a Nagelkerke R Square value of 17.8%.
JENIS-JENIS KEWIRAUSAHAAN YANG MEMPENGARUHI TINGKAT KEPRIBADIAN DAN KETERAMPILAN INTERPERSONAL TERHADAP KEBERHASILAN WIRAUSAHA Lediana Lediana; Nofikasyara Dhea; Fortunata Blandina Panamuan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x3fces90

Abstract

This article intends to find out the level of personality and interpersonal skills of an entrepreneur towards the types of entrepreneurship that are built. By applying research methods, namely literature studies, where the author does not need to go directly into the field. In this method, the author seeks to collect, evaluate and synthesize various literature sources relevant to the topic discussed. Evident from several sources, the author found that entrepreneurship is not only about building a business, but entrepreneurship can have a significant effect on personality levels and interpersonal skills, which are the key to success and building sustainable relationships with others. There are six types of entrepreneurship that the author includes in this article, namely, trade entrepreneurship, services, the world of teaching and learning, the world of culture and art, agriculture and industry. Various types of personalities are formed from the six types of entrepreneurship displayed by the author, depending on the experience and challenges experienced by entrepreneurs in running their businesses. The average personality formed from entrepreneurship is creative, innovative, independent, and diligent. Not to forget communication skills, leadership and responsibility are also built when building a business.

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