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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. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi" : 19 Documents clear
GREEN ACCOUNTING DALAM PERSPEKTIF GLOBAL: STUDI BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW Aprilia Kurnia Saputri; Sri Andriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rndm3v61

Abstract

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.  
SEJAUH MANAKAH PENELITIAN UKURAN PERUSAHAAN? SEBUAH ANALISIS BIBLIOMETRIK DENGAN VOSVIEWER DAN STUDI LITERATUR Fakhrul Fakhrudin; Sri Andriani; Ahmad Fahrudin Alamsyah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4k45rq14

Abstract

  This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.
A QUANTITATIVE BIBLIOMETRIC ANALYSIS OF COST EFFICIENCY RESEARCH USING VOSVIEWER Hafiza Huzaima Zukrova; Sri Andriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rym3xr59

Abstract

This study aims to evaluate cost efficiency in the banking sector of selected Southeastern European countries and its impact on financial performance. The research employed a non-parametric approach using Data Envelopment Analysis (DEA) to measure cost efficiency and panel regression to analyze the factors affecting Return on Assets (ROA) and Return on Equity (ROE). Data were collected from the financial statements of commercial banks in Kosovo, Albania, North Macedonia, Bosnia and Herzegovina, Serbia, and Montenegro during the period 2010–2021. The findings revealed that the average cost efficiency among these countries was 79%, with North Macedonia showing the highest efficiency level. Panel regression analysis indicated that variables such as market share and loan-to-asset ratio had a significant positive impact on ROA and ROE, whereas cost efficiency and asset quality had a negative impact on ROA. These insights offer strategic value for stakeholders aiming to enhance operational efficiency and financial sustainability in the Southeastern European banking sector.
ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Yoga Putra Meyditiya; Fauziyah Fauziyah; Nur Rahmanti Ratih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymf86505

Abstract

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.
TINJAUAN LITERATUR TENTANG GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI DALAM PEMBENTUKAN PERILAKU KERJA KARYAWAN DI PT. CEMINDO GEMILANG (CILEGON-BANTEN) Vera Maria; Syaeful Hidayat; Anggi Qomala Sari; Geshyta Firda Zahra; Milla Nadrotul Aini; Andini Susanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ev56h660

Abstract

Employee work behavior is an important component to achieve organizational goals and performance. Transformational leadership style and organizational culture affect work behavior, but previous research results show different opinions. Therefore, this study aims to review and analyze the relationship between transformational leadership style and organizational culture on employee work behavior by examining previous research findings with relevant theories. The research method used in this study is a qualitative method that focuses on literature studies. This study uses articles by Zaenal Arifin, Wawan Prahiawan, and Ranthy Pancasasti to be analyzed as well as the basis for the research conducted. The purpose of this qualitative study is to understand how transformational leadership style and organizational culture have an influence on the formation of work behavior of PT. Cemindo Gemilang employees. The findings of this study indicate that the combination of leaders who have an effective leadership style and a strong organizational culture encourages employees to have productive work behavior. From this study, it is hoped that the company can foster leaders to be inspiring and have a healthy organizational culture.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA SE-KECAMATAN TANON KABUAPTEN SRAGEN Lia Amelia; Muhammad Hasan Ma’ruf; Suprihati Suprihati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nfkvm797

Abstract

This research aims to analyze the influence of the application of good governance, accounting controls, and reporting systems on the performance accountability of village government agencies in the management of village funds throughout the Tanon Sub-district. This type of research is quantitative with a survey approach and data collection techniques through questionnaires. The population in this study comprises all village officials in the Tanon District of Sragen Regency, with a sample size of 80 respondents taken using the saturated sampling method. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, and classical assumption tests. For hypothesis testing, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests were used. The results of the study indicate that the implementation of good governance has a positive impact on the accountability of village government performance. Accounting control does not positively impact the accountability of government performance. Reporting systems do not positively impact the accountability of village government performance.
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE DAN SELF-CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA MAHASISWA PENERIMA KIP KULIAH UNIVERSITAS PGRI SEMARANG ANGKATAN 2021 Dara Aprillia, Mandariska; Indriasari, Ika; Rr Hawik Ervina I
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m1whb715

Abstract

The purpose of this study is to determine how financial knowlede, financial attitude, self-control affect the financial management behavior of students who receive KIP Lecture at PGRI Semarang University in 2021. This research applies quantitative methods. The total sample taken was 142 students who received KIP Lecture at PGRI Semarang University from the Class of 2021. The sampling technique used was purposive sampling. To analyze the data, the software used is SPSS for Windows version 26. The findings of this study indicate that financial knowledge has no effect on financial management behavior on the contrary, both financial attitude and self-control have an influence on this behavior. The Summary Table reveals that the Adjusted value is 0.565 x 100% = 56.5%.
EFEKTIVITAS WHISTLEBLOWING DALAM MENCEGAH FRAUD: MEWUJUDKAN TRANSPARANSI DAN INTEGRITAS DI LINGKUNGAN KORPORASI Mara, Alfida Nesa; Apandi, Sekar Ayu; Handini, Shahnaz Azka; Habibah, Siti; Farida, Ida
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/kzzff465

Abstract

Whistleblowing according to Park et al. (2008) is reporting improper actions to individuals or organizations believed to have the power to stop it. Singleton (2010) defines fraud as the behavior of obtaining beneficial benefits intentionally by abusing work / position or taking assets / resources in the company. In the context of its implementation, whistleblowing is still questionable regarding its effectiveness in preventing fraud in the corporate environment, especially to create transparency and integrity. This study uses a qualitative method that focuses on reviewing the natural setting of a phenomenon that has occurred and produces a narrative description. The review shows that the lack of effectiveness of whistleblowing can be influenced by several factors, such as the lack of company socialization to employees; the absence of employee trust in the system; or the lack of whistleblower protection.
IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK DALAM PELAPORAN KEUANGAN PEMERINTAH: STUDI LITERATUR Fitri Adil Nilamsari; Muhammad Vryzas Fadillah; Bening Diana Putri
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rwqs3231

Abstract

The purpose of the study was to determine whether the implementation of public sector accounting based on the conceptual framework affects the quality of government financial reports. This research uses a qualitative descriptive method, which involves identification, evaluation, and interpretation of previous research results. The results showed that the conceptual framework is not only a reference in the preparation of accounting standards, but also directs the implementation of accounting standards that support the improvement of the quality of financial statements despite several obstacles such as human resource competencies and infrastructure..
PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Kasus Sekolah Dasar Se-Kecamatan Kartasura) Levia Handayani; Desy Nur Pratiwi; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pzjcg656

Abstract

This study aims to examine the influence of human resource competence, accounting information systems, and internal control systems on the quality of school operational assistance (BOS) fund financial reports in elementary schools in Kartasura District. This study uses primary data obtained through interviews, questionnaires, and literature studies. The population in this study was 48 elementary schools in Kartasura District, the sampling technique used total sampling with a sample size of 48 elementary schools consisting of 96 respondents, namely the principal and school treasurer. The data analysis techniques used are descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results of this study show that human resource competence has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.018 <0.05 and tcount 2.408> 1.987 ttable. The internal control system has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.001 < 0.05 and tcount 3.491 > 1.978 ttable. While the accounting information system does not affect the quality of School Operational Assistance (BOS) fund financial reports with a significant value of 0.201 > 0.05 and tcount 1.289 < 1.987 ttable.

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