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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
DAMPAK REBRANDING TERHADAP LOYALITAS KONSUMEN DENGAN BRAND IMAGE SEBAGAI VARIABEL MEDIASI: STUDI KASUS REBRANDING TWITTER MENJADI X Laurentia Vionita Hendarjo; Kurnia Khafidatur Rafiah
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/fgypx313

Abstract

This study aims to analyze the effect of rebranding on consumer loyalty, with brand image as a mediating variable—a case study on Twitter’s rebranding to X. A quantitative approach was employed, using a survey method by distributing questionnaires to 134 respondents. The collected data were analyzed using SmartPLS 4 software. The results indicate that rebranding does not have a direct effect on consumer loyalty. However, rebranding has a significant effect on brand image, and brand image, in turn, has a significant effect on consumer loyalty. The results of the indirect effect test, conducted using the bootstrapping method, also show that brand image significantly mediates the relationship between rebranding and consumer loyalty. Based on these findings, companies planning to implement a rebranding strategy are advised to focus on developing a positive, strong, and relevant brand image.
PENGARUH MODERNISASI ADMINISTRASI BERBASIS E-SAMSAT, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN KENDARAAN BERMOTOR DI KABUPATEN BOYOLALI Trivina Damayanti; Desy Nur Pratiwi; Darmanto Darmanto
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/nxkqej66

Abstract

This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modernization through e-Samsat, improved service quality, and the implementation of tax sanctions have a significant positive effect on motor vehicle tax compliance. These findings indicate that efforts to digitize services and enhance public service quality, combined with strict enforcement of sanctions, can increase taxpayer compliance in Boyolali Regency.  
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI KANTOR POS SORONG Siti Rahma Derlean; Digor Mufti; Munifa Munifa
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/gcqr6c18

Abstract

The purpose of this research is to find out how motivation and work discipline influence the performance of employees at the Sorong City Post Office. This research is a quantitative research with a descriptive correlation approach, with the research population being all employees who work at the Sorong City Post Office, using a saturated sampling technique so that the sample used in this research is from the population, namely 26 who work at the Sorong City Post Office. This research data was obtained from questionnaires (primary), field observations. The research instrument uses validity tests and correlation tests. The results of this research show that the partial correlation value between work motivation and work discipline on employee performance is 0.838 in the strong category and the significance value is 0.000 <0.05. This shows that there is a significant positive relationship between work motivation and work discipline on employee performance, meaning that the more motivation and discipline, the higher the employee's performance.
PERAN INOVASI DAN JARINGAN BISNIS TERHADAP KEBERHASILAN USAHA PADA MIXUE PEKALONGAN (PERSPEKTIF ETIKA BISNIS ISLAM) Friza Rifqo Azizah; Ahmad Sukron
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/k7qar605

Abstract

This study aims to examine the role of innovation and business networks in the success of Mixue Pekalongan from the perspective of Islamic business ethics. As a global beverage franchise, Mixue has experienced rapid growth in Indonesia, including in Pekalongan, where the majority of the population is Muslim. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. Key informants included the branch manager, employees, and consumers. The findings reveal that innovation includes regular product updates, digital marketing strategies via social media, and efficient, standardized operations. Meanwhile, the business network is supported through centralized supply distribution and cooperation among branches, which enhance operational efficiency and sustainability. The application of Islamic business ethics is reflected in honest transactions, fair treatment of employees, the use of halal-certified materials, and avoidance of usury and uncertainty in contracts. Mixue’s strength lies in its ability to integrate modern innovation with sharia principles, adding value in Muslim communities. The study concludes that innovation and business networks play a significant role in business success. It is recommended that branch offices be given more flexibility in local promotions and improved communication with headquarters. Future research may expand the scope to other branches to gain broader insight.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NIAT BERKELANJUTAN DALAM PENGGUNAAN E-WALLET SHOPEEPAY Nike Ferani; Suhesti Ningsih; LMS Kristiyanti
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/bpfdzf10

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, and perceived usefulness on the continuous intention to use ShopeePay as an e-wallet in shopping activities. The research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 100 active ShopeePay users in the Solo Raya region, selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results indicate that, partially, all three variables—perceived ease of use, financial literacy, and perceived usefulness—have a positive and significant influence on the continuous intention to use ShopeePay. The Adjusted R² value of 0.437 suggests that 43.7% of the variability in continuous usage intention can be explained by the three independent variables.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA SUB SEKTOR MINYAK DAN GAS TAHUN 2020-2024 Jessica Patricia Wijaya; Muhammad Vryzas Fadillah; Triana Anggraini
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: 10.69714/4h8axm52

Abstract

This study aims to determine the effect of Profitability, Liquidity, Leverage and Business Risk variables on Capital Structure. The sample of this study includes 16 companies in the Energy Industry Sector of the Oil and Gas Sub-Sector based on multiple linear regression analysis method. The results showed that profitability, liquidity, and business risk had no significant effect on capital structure while leverage had a positive and significant effect on capital structure.

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