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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 16 Documents
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Search results for , issue "Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi" : 16 Documents clear
STUDI KOMPARATIF PENERAPAN ETIKA PROFESI DALAM AKUNTANSI DI INDONESIA DAN INTERNASIONAL Liana Oly Kisanto; Muhammad Dafa Syahrulli; Evaristo Panesa Lonsong; Oswaldus Antonius Karo; Rizki Putra Pratama
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0tfp9474

Abstract

In the era of globalization, the accounting profession is required to maintain integrity and accountability amid the complexity of different economic systems and cultures. Although international ethical standards have been harmonized, their application in countries like Indonesia still faces local challenges. This research aims to conduct a comparative study of the application of accounting professional ethics between Indonesian and international accountants, in order to gain a deeper understanding of the similarities, and differences in their implementation. The research method used is descriptive comparative with a qualitative approach. The results showed that both Indonesian and international standards apply similar principles of accounting professional ethics, such as integrity, objectivity, competence, confidentiality, and professional behavior, and are supported by a systematic conceptual framework. The difference lies in the institutional structure, depth of regulation, and scope of implementation, but both still lead to global harmonization to maintain integrity and public trust in the accounting profession.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: (Studi Kasus Kokapura Ahmad Yani Semarang) Dwi Maharani; Rezty Fauziah Novianti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cyjyjs50

Abstract

Quality human resources and effective managerial skills are crucial elements in driving employee performance, which ultimately determines the success of a business in achieving its goals. The main problems identified in this study are the presence of unwise leaders, bad habits in the organization, and lack of punctuality at work. Management must recognize and embrace human resources as the most important strategic component. This will ensure that goals are achieved on time and accordingly. The purpose of this study was to determine how the influence of employee performance, organizational culture and work discipline on employee performance. Quantitative method is a research method used to determine the relationship between variables through data collection that can be counted or measured numerically. Quantitative research focuses on measuring and analyzing numerical data, with the aim of describing phenomena, testing hypotheses, and making generalizations or conclusions that apply broadly. This study uses saturated sampling technique with a population of 21 people. The comparison of the significance value with the error rate determined at 0.05 is 0.017 <0.05. Based on this, it can be concluded that the alternative hypothesis (H4) in this study is accepted, while the null hypothesis (Ho4) is rejected.
Analisis Struktur Organisasi pada PT X Balqis Shalah Munajah; Christian Wiradendi Wolor; Eka Dewi Utari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pnh34m34

Abstract

This study aims to analyze the organizational structure implemented at PT X. It focuses on understanding its role in supporting coordination and communication, identifying task distribution issues, and evaluating its effectiveness in achieving organizational goals. Using a descriptive qualitative method, the study highlights the importance of a well-structured organization in facilitating decision-making, enhancing work efficiency, and streamlining communication channels. Findings reveal that although PT X has a formal organizational structure, its practical implementation encounters challenges. These include unclear task assignments, overlapping roles, workload imbalance, and slow cross-division communication. A lack of periodic structural evaluations further reduces operational efficiency. To overcome these problems, PT X must refine task distribution, clarify reporting lines, and improve interdepartmental coordination. The study concludes that an effective organizational structure requires consistent, adaptive, and integrated implementation aligned with the dynamic needs of the organization.
KUALITAS LAYANAN, NILAI PELANGGAN, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN KERETA API DALAM MENGGUNAKAN ACCESS BY KAI Muhammad Sani Arsyadi; Rauly Sijabat; Rita Meiriyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/thd7wq57

Abstract

The case study from this study found findings that showed that the Access by KAI application in October 2024 received a rating of 2.5/5.0, this value is the lowest rating of other train ticket booking applications such as Traveloka and tiket.com which received a rating of 4.8/5.0 on the play store application store, therefore the researcher wants to know "how customer satisfaction is using the Access by KAI application". The researcher wants to conduct research on this problem, by developing an empirical method to explain the variables that affect customer satisfaction by using data obtained from the play store app store and distributing questionnaires to the general public randomly. The test was carried out using the Statistical Product and Service Solutions (SPSS) approach. The test results found that the quality of service was proven to be significant and positive to customer satisfaction, customer assessments were not proven to have a significant effect and negative on customer satisfaction, promotions were not proven to be significant and negative to customer satisfaction.
Pengaruh Faktor Makroekonomi Terhadap Naik Turunya Nilai Saham Studi Pada Bank Rakyat Indonesia Agustin Azizatuz Zahro; Arina Pramudita; Aziza Karunia Azhari; Muhammad Fahmi Nazari; Muhammad Aldi Maulana; Robi Pramana Putra; Sinta Ayu Purnama Sari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6ytmyq47

Abstract

The aim of this research is to evaluate the influence of macroeconomic factors such as interest rates, inflation and exchange rates on the movement of Bank Rakyat Indonesia (BBRI) share prices in the period 2020 to 2024. The analysis used is a quantitative method taking a multiple linear regression approach. The data used is secondary, obtained from other sources, namely the Indonesian Stock Exchange (BEI) and Bank Indonesia (BI). The analysis was carried out using multiple linear regression using EViews 12 software. The findings from the analysis show that the three independent variables do not have a significant impact on BBRI share price fluctuations, both in simultaneous and partial analysis. From the results of the analysis, it can be concluded that there is a relationship where interest rates and exchange rates have a significant positive influence on stock prices, while inflation shows a negative impact on share prices.
Analisis Instrumen Pasar Modal Terhadap Pilihan Berinvestasi Masyarakat Generasi Z: Melalui Studi Literatur Yuke addria Futri; Riski Romadoni; Yolanda Meyni Regina Wardhani; A. Rifki Hidayat; Asyfa Nur Baiti; Muhammad Galih Anugrah Adha
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bpt9m607

Abstract

Along with the development of technology and digitalization, there has been a change in people's consumption patterns, including generation Z, one of which is in the field of investment. However, generation Z finds it difficult to choose investment instruments due to a lack of understanding of how the capital market works. They also face challenges such as low financial literacy, high risk perception, unstable economic conditions, and the influence of the surrounding environment that raises doubts about starting an investment. This study aims to analyze what instruments can be chosen by generation Z as novice investors, so this study is expected to help generation Z to be able to start investing with the right choice of instruments. This study uses a qualitative descriptive method by collecting various definitions of capital market instruments and their risk levels, as well as related theories from various sources (literature review) such as articles, news, and books to determine the results of the study. The results of the study show that there are five types of capital market instruments, namely stocks, bonds, mutual funds, SBN, and warrants, each of which has different advantages and risks. Based on the analysis, mutual funds are a suitable investment instrument for generation Z as novice investors.
ANALISIS KUALITATIF STRATEGI PENETAPAN KUPON SBR OLEH DJPPR TERHADAP PERUBAHAN BI7DRR PERIODE 2021–2024 Aulia Nissa Ahnafia; Yusnita Sarnanda; Az Zahra Keila Adjani; Raihan Maulana; Muhammad Yogi Hermanto; Muhammad Diva Nurliyanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c8zf1920

Abstract

This study aims to qualitatively analyze the coupon-setting strategy employed by the Directorate General of Budget Financing and Risk Management (DJPPR) in response to fluctuations in Bank Indonesia's benchmark interest rate, specifically the BI 7-Day Reverse Repo Rate (BI7DRR), during the 2021–2024 period. Using a descriptive-analytical approach based on a literature review, the research examines official policy documents, historical BI7DRR data, and relevant academic studies. The findings indicate that DJPPR implemented a floating with floor coupon mechanism as an adaptive strategy to address interest rate volatility. This mechanism has proven effective in maintaining the appeal of Savings Bond Ritel (SBR) among retail investors, while also reflecting the synergy between fiscal and monetary policy in managing national debt instruments
EMPLOYEE ENGAGEMENT DAN BUDAYA ORGANISASI PENGARUHNYA TERHADAP KINERJA KARYAWAN Fachri, Saeful; Suharno Suharno; Cecep Warman
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/h72rcx02

Abstract

This study aims to analyze the influence of employee engagement and organizational culture on the employee performance of PT Marga Mandalasakti.The research employs an explanatory approach witha quantitative methodology. Data were collected through questionnaires and the sampling technique used was saturated sample, involving 41 employes as respondents.Data analysiswas conducted using quantitative analytical methods. The results of the descriptive analysis indicate that the level of employee enggament and organizational culture exhibits a positive and significant effect on employee performance. In contrast, organizational culture exhibits a positive and significant influenceon performance. Simultaneouslyboth variabel-employee enggamnet and organizational culture postively and significanly affect the employee performance at PT Marga Mandalasakti
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEPERCAYAAN DAN FITUR TERHADAP KEPUTUSAN MENGGUNAKAN BANK DIGITAL ALADIN DI KABUPATEN DAN KOTA PEKALONGAN PADA ERA NEW HABIT Putri Nurul Amalia; Rohmad Abidin; Bambang Sri Hartono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/88x2x497

Abstract

The COVID-19 pandemic requires banks to be able to provide electronic-based transactions, carry out digital transformation, and also open up opportunities for financial technology-based companies. An example of this transformation is the first Sharia-based digital bank such as Aladin Digital Bank. This study aims to analyze the effect of perceived usefulness, perceived credibility, and features on the decision to use Aladin Digital Bank in the Pekalongan Regency and City in the New Habit Era. This study uses primary data with 20 statement items distributed through Google Forms and questionnaires with quantitative methods to the people of the Pekalongan Regency and City who have used the Aladin Digital Bank application. The number of samples was 97 respondents using the purposive sampling method. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 26 software with a significance level of 5%. The results showed that the perceived usefulness variable had a positive and significant effect partially, while the perceived credibility and feature variables had no positive and significant effect partially. However, the variables of perceived benefits, perceived trust, and features have a positive and significant impact simultaneously.
MENINGKATKAN KINERJA PEGAWAI MELALUI EFIKASI DIRI DAN PERILAKU KERJA INOVATIF: MODEL MEDIASI Mulyono, Deni Tri; Ilhami, Susanti Dwi; Rosyidi, Syaiko
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bbks8e12

Abstract

This study aims to identify the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency through innovative work behavior. The three variables are constructed and the relationship given between the three is seen. This study uses a descriptive quantitative method with data collection techniques using questionnaires and PLS-SEM as a tool for analyzing data. The sample of this study was 54 people with a total sampling method. Then, the data analysis stage was carried out by looking at the results of the evaluation of the outer model, inner model and conducting a model fit evaluation. Based on the data that has been processed using smartPLS version 4.1.1.2, a positive influence was found on each variable. Where the positive influence is seen in self-efficacy which has a significant positive effect on employee performance, self-efficacy which has a significant positive effect on employee innovative work behavior, and employee innovative work behavior has a significant positive effect on employee performance and innovative work behavior plays a significant role as a mediator in the influence of self-efficacy on employee performance. Therefore, it can be concluded that innovative work behavior can affect the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency as partial mediation.

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