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INDONESIA
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 4 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi" : 4 Documents clear
PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE OPERASI TERHADAP STRUKTUR MODAL Marcella Clarissa Seprianti Todje; Fajar Rina Sejati; Siti Mariani Basannang
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7fmqzn05

Abstract

This research aims to examine the influence of profitability, liquidity and operating leverage on capital structure. The population in this research is Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample of companies that meet the purposive sampling criteria is 16 companies. The research data that can be processed is 96 data. The data analysis technique uses multiple regression analysis. The research results show that profitability and liquidity have a significant negative effect on capital structure. Meanwhile, operating leverage has a significant positive effect on capital structure.
PENERAPAN SISTEM KESELAMATAN DAN KESEHATAN KERJA (K3)  PADA PT. TORINI JAYA ABADI Hartadi Wijaya
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x0r5p489

Abstract

Every process within a company is inevitably accompanied by potential hazards and risks of workplace accidents for employees. Therefore, a company requires an Occupational Health and Safety (OHS) program to minimize and prevent workplace accidents. This study aims to examine the implementation of Occupational Health and Safety at PT. TORINI JAYA ABADI. The data collection methods used in this research include interviews, observations, and literature studies. Meanwhile, the data analysis technique employed is descriptive analysis. The research object selected is the workforce of PT. TORINI JAYA ABADI. Through the interview method, the researcher interviewed the Head of the Work Unit at PT. TORINI JAYA ABADI regarding the implementation of Occupational Health and Safety within the company. Based on the research findings, it is evident that the implementation of Occupational Health and Safety at PT. TORINI JAYA ABADI is quite good and aligns with the applicable regulations. Based on the results, it is recommended that PT. TORINI JAYA ABADI enhance supervision and issue strict warnings to employees who fail to comply with Occupational Health and Safety policies to ensure more effective implementation.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023 Talytha Anastasya; Santi Susanti; Ati Sumiati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jkaaej05

Abstract

This study aims to examine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Company Size as moderating variables on Profitability. The research method used in this research is quantitative method. Data collection techniques are carried out by documentation techniques. The population used in this study is the Basic Materials Sector Company listed on the Indonesia Stock Exchange in 2023. The sampling technique used was purposive sampling with the final sample being 53 sample companies. Data obtained by collecting annual financial report data and sustainability reports of Basic Materials Sector Companies on the website of each company. The data analysis technique used is simple regression analysis and Moderated Regression Analysis (MRA) which has previously passed the classical assumption test and hypothesis testing using the help of SPSS software version 26 for windows. The results showed that Green Accounting and Corporate Social Responsibility (CSR) had no effect and were not significant to Profitability, and company size could not moderate the effect of Green Accounting on Profitability and company size could not moderate the effect of Corporate Social Responsibility (CSR) significantly on Profitability in basic materials companies.
Pengaruh Pelatihan, Motivasi, dan Prestasi Belajar terhadap Kesiapan Kerja Sharla Annisa Putri; Khoirul Attiq; Syifa Rohmah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nc2fj226

Abstract

The purpose of this study was to determine the effect of on the job training, work motivation, and learning achievement on work readiness. The research method used is quantitative with statistical analysis. The research population included 12 state vocational schools in Purbalingga Regency. This study used a sample of 100 students selected through purposive sampling technique with the criteria of 12th grade students, and had attended training, the formula used in this study was the slovin formula. The data taken using an online questionnaire, data processing using IBM Statistics SPSS software version 24. The results of this study indicate that: (1) On The Job Training (X1) has a significant positive effect on work readiness (Y), (2) Work Motivation (X2) has no effect on work readiness (Y), (3) Learning Achievement (Y) has a significant positive effect on work readiness (Y). For future researchers, it is recommended to consider other factors that can affect work readiness and future researchers can expand the research sample so that the research results can be generalized.

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