Jurnal Ilmiah Manajemen dan Akuntansi
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)
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<![CDATA[PENERAPAN PROSEDUR PENGAJUAN DAN PERTANGGUNGJAWABAN UANG MUKA DINAS KEGIATAN OPERASIONAL PADA PT PAL INDONESIA ]]>
<![CDATA[Azhar Putri Nabila]]>;
<![CDATA[Munari Munari]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/hjsnwf38
<![CDATA[This study discusses the utilization of service progress operational activities at PT PAL Indonesia. The purpose of this study is to evaluate how well the current procedures are implemented and to identify any obstacles that arise during the process of submitting and accounting for service advances. A descriptive qualitative methodology was used, with data collected through observation, interviews, and documentation. The findings indicate that the procedures for submitting and reporting service advance payments have been carried out in a structured manner, supported by the digital IM4 system and a layered verification mechanism to minimize errors. However, challenges remain, such as delays in fund disbursement due to budget limitations, which impact the timely execution and reporting of activities. The use of digital technology has proven to enhance efficiency and transparency in managing operational finances. This research provides valuable insights for the development of a more effective and timely service advance management system, while also emphasizing the importance of budget strengthening and employee training to support smooth operations.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS ATAS PENGAJUAN PEMBAYARAN PADA PT PELNI (PERSERO) CABANG SURABAYA ]]>
<![CDATA[Anjani, Amelia Berliana Dwi]]>;
<![CDATA[Munari Munari]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/3qjc4a62
<![CDATA[The rapid advancement of information technology has encouraged companies to transition to digital systems in managing their finances, one of which is through the implementation of accounting information systems. This study aims to examine the implementation of an Oracle-based accounting information system in managing cash disbursements at PT PELNI (Persero) Surabaya Branch, as well as to evaluate the effectiveness of the internal controls in place. The research uses a descriptive qualitative approach with a case study method based on direct field observations conducted during an internship program. The findings reveal that the use of the Oracle system significantly accelerates the recording of cash transactions and provides accurate and real-time financial data. Internal control practices such as segregation of duties, document verification, and periodic audits play a vital role in ensuring the security and accountability of transactions. However, challenges still exist, including incomplete supporting documents and limited network infrastructure. Therefore, improving human resource competencies and upgrading technological systems are essential strategies to enhance efficiency and transparency in the company’s financial operations]]>
<![CDATA[DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA ]]>
<![CDATA[Silalahi, Olivia Yunita]]>;
<![CDATA[Tantina Haryati]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/fyqm1k19
<![CDATA[This study aims to examine the impact of implementing the Core Tax Administration System (CORETAX) on the effectiveness of tax reporting at PT Yekape Surabaya. CORETAX is an integrated digital tax administration system introduced by the Directorate General of Taxes in early 2025. Using a descriptive qualitative approach, data was collected through semi-structured interviews with two key informants directly involved in the company's tax reporting process. The findings indicate that CORETAX positively affects tax reporting efficiency, system integration, and data transparency. All types of taxes can now be reported through a single platform, replacing the previous manual and segmented applications. However, challenges remain, particularly related to human resource adaptation, system navigation, and technical disruptions during the initial phase. PT Yekape addressed these challenges through internal training and interdepartmental coordination. The study concludes that the success of CORETAX implementation heavily depends on organizational readiness—both technical and human—and the strategic role of internal leadership in supporting the digital transition.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI ]]>
<![CDATA[Shieren Novelinda]]>;
<![CDATA[Ninik Anggraini]]>;
<![CDATA[Eni Srihastuti]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/pktb8h49
<![CDATA[This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.]]>
<![CDATA[PENGARUH PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Desa Se-Kecamatan Gatak) ]]>
<![CDATA[Siti Nur Cahyani Subariningsih]]>;
<![CDATA[Desy Nur Pratiwi]]>;
<![CDATA[Hadi Samanto]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/z33wf236
<![CDATA[This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.]]>
<![CDATA[ANALISIS EFEKTIVITAS, AKUNTABILITAS, TRANSPARANSI PENGELOLAAN DANA BOS TERHADAP PENGADAAN SARANA DAN PRASARANA SEKOLAH (Studi Kasus Sekolah SMK NEGERI 6 Sukoharjo) ]]>
<![CDATA[Novita Sari]]>;
<![CDATA[Desy Nur Pratiwi]]>;
<![CDATA[Sri Laksmi Pradanawati]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/8ckx8d10
<![CDATA[ This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.]]>
<![CDATA[PENGARUH KUALITAS KEHIDUPAN KERJA DAN KEPUASAN KERJA TERHADAP KETERLEKATAN PEGAWAI GENERASI Y DI KABUPATEN BIMA ]]>
<![CDATA[Hawariah Hawariah]]>;
<![CDATA[Jaenab Jaenab]]>;
<![CDATA[Khairul Amar]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/xcse7k58
<![CDATA[The purpose of this study is to determine the significant partial influence of Quality of Work-life on Employee Engagement, the significant partial influence of Job Satisfaction on Employee Engagement, the significant simultaneous influence of Quality of Work-life and Job Satisfaction on Employee Engagement of Generation Y in Bima Regency. The instrument in the study used a questionnaire with a Likert scale. The population in this research are Millennial of Generation working in The Government office and The Grocery Stores in Bima Regency specially Lambu Subdistrict. They have age 39 year old (1981) and 27 year old (1996). This research use Lemeshow Formula to take some Sample because population in this research is not known exactly. The Sample in this research are amount 96 employees. Data collection techniques included observation, questionnaires, and literature studies. Data analysis techniques used validity tests, reliability tests, classical assumption tests, multiple linear regression tests, correlation coefficient tests, determination tests, t tests, and f tests with the help of SPSS version 16 for Windows. The results of this study indicate that 1) Quality of work life has a significant effect on the engagement of generation Y employees in Bima Regency. 2) Job satisfaction has a significant effect on the engagement of generation Y employees in Bima Regency. 3) Quality of work life and job satisfaction have a significant effect simultaneously on the engagement of generation Y employees in Bima Regency.]]>
<![CDATA[ANALISIS SWOT DENGAN MENGGUNAKAN MATRIX DAN PERHITUNGAN IFE DAN EFE PADA UMKM D’KRIUK CHICKEN MUTIARA BEKASI JAYA ]]>
<![CDATA[Muhammad Alhadad]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/je6syd02
<![CDATA[D’Kriuk Chicken Mutiara Bekasi Jaya is a micro, small, and medium enterprise (MSME) engaged in the fast-food industry specializing in crispy fried chicken. The business has shown significant growth in line with increasing market demand for convenient food with savory flavors at affordable prices. However, amid intense business competition and dynamic consumer preferences, the enterprise must adopt adaptive and sustainable business strategies. This study aims to formulate business development strategies based on the internal and external conditions of the enterprise. The research employs a SWOT analysis approach, supported by the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, to identify the business's strengths, weaknesses, opportunities, and threats. The method used is qualitative descriptive, with data collected through observation and in-depth interviews with the business owner. The results show that the IFE matrix score is 2.63 and the EFE matrix score is 3.63, positioning the business in Quadrant I (aggressive strategy). The recommended strategy is the SO strategy, which leverages internal strengths to seize external opportunities. Suggested alternatives include strengthening digital marketing, maintaining service quality, and developing an efficient operational system. The implementation of these strategies is expected to enhance the competitiveness and sustainability of D’Kriuk Chicken Mutiara Bekasi Jaya in an increasingly dynamic market.]]>
<![CDATA[OCCUPATIONAL SAFETY AND HEALTH MANAGEMENT LITERATURE REVIEW ON IMPLEMENTATION CHALLENGES AND STRATEGIES ]]>
<![CDATA[Indra Fauzi Umar]]>;
<![CDATA[Daud Arifin]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/xrxcq164
<![CDATA[Occupational Safety and Health (K3) is a crucial aspect in creating a safe, healthy, and productive work environment. Although it has been regulated in various national regulations and international standards such as ISO 45001:2018, the implementation of K3 in Indonesia still faces various challenges. This study aims to examine the challenges and strategies for the implementation of K3 management through a literature review approach to eight relevant scientific articles. This study uses a qualitative descriptive method with thematic analysis techniques to identify patterns, constraints, and best practices in the management of K3 in various industrial sectors. The results of the study show that the paradigm shift from an administrative approach to a risk-based strategic approach is the key to the successful implementation of K3. However, structural barriers, weak work culture, and weak supervision are the main obstacles. Some strategies that have proven effective include proactive leadership, risk-based training, open reporting systems, and integration of CSR with quality management systems and the environment. Thus, effective implementation of K3 requires a systemic approach, management commitment, and strengthening regulations to create a safe and sustainable work culture.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI DAN PENGALAMAN KERJA TERHADAP KINERJA PEGAWAI DAN NON PEGAWAI PADA KELURAHAN DESA CICALENGKA ]]>
<![CDATA[Galuh Adjie Saputra]]>;
<![CDATA[Darmadi Darmadi]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[CV. Denasya Smart Publisher ]]>
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DOI: 10.69714/qh13zt33
<![CDATA[This study aims to determine the influence of organizational culture and work experience on the performance of employees and non-employees in Cicalengka Village. The research method used is quantitative, employing primary data. Data collection was carried out through questionnaires distributed to 66 respondents comprising all employees and non-employees of Cicalengka Village. The analytical methods used include descriptive analysis, data instrument testing, classical assumption tests, simple and multiple linear regression analysis, correlation coefficient testing, coefficient of determination testing, and hypothesis testing using t-test and F-test with SPSS version 29. The results of the study show that, partially, organizational culture has a positive influence on employee performance with a t-value of 8.591 > t-table value of 1.998 and a significance value of 0.001 < 0.05. Meanwhile, work experience also has a positive influence on employee performance with a t-value of 10.797 > t-table value of 1.998 and a significance value of 0.001 < 0.05. Simultaneously, organizational culture and work experience have a positive influence on employee performance with an F value of 63.422 > F-table value of 3.14 and a significance value of 0.001 < 0.05. The coefficient of determination (R²) of 66.8% indicates that employee performance is influenced by organizational culture and work experience, while the remaining 33.2% is influenced by other factors not examined in this study. ]]>
