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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 22 Documents
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Search results for , issue "Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi" : 22 Documents clear
PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON EQUITY PADA PT. BANK MANDIRI (PERSERO) Tbk. PERIODE 2013-2024 Nur Wantiningsih; Endang Nurita
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vpv4sm57

Abstract

This study aims to determine the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return on Equity (ROE) at PT Bank Mandiri (Persero) Tbk. for the period 2013–2024. The method used in this research is a quantitative method with a descriptive and associative approach. The data source used is secondary data. The population consists of the financial statements of PT Bank Mandiri (Persero) Tbk. for the period 2013–2024. The sample is derived from the notes to the financial statements, balance sheets, and income statements of PT Bank Mandiri (Persero) Tbk. for the period 2013-2024. The results of the study indicate that the Capital Adequacy Ratio has a significant effect on Return on Equity, while the Loan to Deposit Ratio does not have a significant effect on Return on Equity. However, the study also shows that Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a significant effect on Return on Equity.
PENGARUH STORE ATMOSPHERE, PROMOTION, PERCEIVED VALUE TERHADAP REVISIT INTENTION DI KEDAI BAKSO PUTRA MANTEP Ikhwanul Yaqin; Iswati Iswati; Suyono Suyono; Emilia Pranata
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0p83wh13

Abstract

This study aims to determine “the influence of store atmosphere, promotion, and perceived value on revisit intention at Kedai Bakso Putra Mantep.” This study uses a quantitative method with data collection techniques through questionnaires distributed to customers of Kedai Bakso Putra Mantep with a total of 98 respondents. Data analysis was conducted using multiple linear regression to test the relationship between independent variables (store atmosphere, promotion, perceived value) and the dependent variable (revisit intention). The results of the study indicate that store atmosphere and perceived value have a significant influence on revisit intention, while promotion has a lower influence compared to the other two variables. The implication of this study is that Putra Mantep Meatball Shop needs to improve the aspects of comfort and perceived value for customers to increase the likelihood of repeat visits.
PENGARUH EARNING PER SHARE DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PT HERO SUPERMARKET TBK PERIODE 2012-2023 Zakia Zulfa; Iman Lubis
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/05j8zf58

Abstract

This study aims to analyze the influence of Earning Per Share (EPS) and Price to Book Value (PBV) on the stock price of PT. Hero Supermarket, Tbk during the 2012–2023 period. A quantitative approach using multiple linier regression was employed. The partial test results show that EPS has a positive and significant effect on stock price, with a significance value of 0.039 (< 0.05) and a t-value of 2.413 (> t-table 2.262). PBV also has a positive and significant effect, with a significance value of 0.015 (< 0.05) and a t-value of 2.993 (> t-table 2.262). Simultaneously, EPS and PBV significantly affect stock prices, indicated by a significance value of 0.012 (< 0.05) and an F-value of 7.593 (> F-table 4.10). The model explains 62.8% of the variation in stock price (Adjusted R² = 0.628). These findings reinforce the fundamental theory that financial performance and market valuation together play a critical role in determining stock prices, particularly in the retail sector.
SUSTAINABLE REPORTING DAN KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI ISSI PERIODE 2021-2023) Hikmaturromadhoniyah Hikmaturromadhoniyah; Kholidiah Kholidiah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zf9btc66

Abstract

The purpose of this study is to determine how sustainability reporting affects the net profit of companies in the real estate and property industry listed on the ISSI from 2021 to 2023. A quantitative approach was used in this study. Using the SRDI, which is based on the GRI 2021 requirements, sustainability reporting is evaluated in three main domains: social, environmental, and economic performance. Furthermore, Return on Assets (ROA) serves as an indicator of financial success. A correlation-based quantitative methodology was used in this study. The sample was selected using a purposive selection strategy; after three years of observation, 18 companies were found to meet the requirements. Secondary data for this study came from the website www.idx.co.id. Classical assumption tests and multiple linear regression were used to analyze the data. The results of this study indicate that a company's financial performance is influenced by its economic, environmental, and social performance simultaneously. A corporation's financial success is somewhat influenced by its environmental and social performance, but not by its economic performance.
PENGARUH NET PROFIT MARGIN (NPM) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PERTUMBUHAN LABA PADA PT JAPFA COMFEED INDONESIA TBK PERIODE 2014 – 2023 Fanny Keysha Septiyani; Arif Surahman
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v4mk6n73

Abstract

The purpose of this study is ascertain how PT Japfa Comfeed Indonesia Tbk's profit growth impacted by DER and NPM, both partially and simultaneously, for the years 2014–2023. This study employed quantitative approach using secondary data from PT Japfa Comfeed Indonesia Tbk's 2014–2023 financial reports. Descriptive statistics, multiple linear regression, correlation coefficient, coefficient of determination, classical assumption testing, and hypothesis are among the data analysis methods employed in this study. According to the results of the coefficient of determination test, the DER and NPM account for 76.9% of profit growth, with other factors accounting for 23.1%. With sig. 0.004 < 0.05, the partial test (t-test) reveals t-value 4.287 > t-table 2.365, indicating that NPM has a positive partial effect on profit growth. On the other hand, the partial test (t-test) indicates that the DER has a negative impact on profit growth, with a sig. 0.138> 0.05, and a t-value 1.676 < t-table 2.365. With a sig. 0.006 < 0.05, the simultaneous test (F-test) reveals that the computed F-value of 11.638 is more than the F-table value of 4.46. Thus, the alternative hypothesis (Ha3) is supported and the null hypothesis (Ho3) is rejected, showing that the DER and NPM have a major impact on profit growth at PT Japfa Comfeed Indonesia Tbk from 2014 to 2023.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE,  INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN(STUDI PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Ariyanto Adi Santoso; Surenggono Surenggono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/crfmh138

Abstract

This study examines the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Intellectual Capital (IC) on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023. Using a quantitative approach, this study employed purposive sampling to determine the research sample, resulting in a total of 22 companies. Multiple linear regression analysis was applied as the analytical technique to analyze financial performance through Return on Assets (ROA). The results show that CSR, GCG, and IC simultaneously and significantly affect ROA. However, partially, CSR and GCG do not significantly affect ROA, while IC significantly affects ROA. This research provides empirical evidence on the importance of IC compared to CSR and GCG in boosting financial performance in food and beverage companies. It also provides insights for managers on how to prioritize IC while maintaining GCG and CSR practices to support sustainable company growth.
PENGARUH CITRA MEREK DAN KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN APLIKASI MAXIM PADA MASYARAKAT DI KOTA SEMARANG Fadhioma Ammarendra; Ratih Hesty Utami Puspitasari; Rita Meiriyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/64gpst25

Abstract

Competition in online transportation services in Semarang City encourages companies to understand the factors that influence customer loyalty. Maxim, as one of the online transportation service providers, faces challenges in the form of customer complaints regarding the accuracy of pickup points, fare changes, and limited application features. This study aims to examine the effect of brand image and service quality on customer loyalty with customer satisfaction as a mediating variable. The research approach uses a quantitative method with a survey technique on 96 Maxim user respondents in Semarang City who were selected by purposive sampling. Data analysis was carried out using the Partial Least Square (PLS) technique with the help of SmartPLS 3.0 software. The results of the study indicate that brand image has a positive and significant effect on customer satisfaction, brand image does not affect loyalty, service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on loyalty, customer satisfaction has a positive and significant effect on loyalty, brand image does not affect customer satisfaction and has an impact on loyalty, service quality affects customer satisfaction and has an impact on loyalty. The practical implication of the results of this study is the importance for Maxim to focus on improving its brand image and service quality, especially on the accuracy of pickup locations, tariff stability, and optimization of application features, in order to maintain and increase customer loyalty amidst competition in online transportation services.
PENGARUH TOTAL ASSET TURN OVER (TATO) DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN ON ASSET (ROA) PADA PT UNILEVER TBK PERIODE 2012-2024 Zahrotun Nabilah; Iman Lubis
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/wk967c88

Abstract

This study aims to analyze the effect of Total Asset Turn Over (TATO) and Sales Growth on Return on Assets (ROA) at PT Unilever Tbk during the 2012–2024 period. ROA is used as an indicator of profitability, TATO reflects asset utilization efficiency, while sales growth indicates the company’s revenue performance over time. The research method employed is a quantitative approach using secondary data from the company’s annual financial reports. Data analysis was conducted using multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results show that TATO has no significant effect on ROA, while sales growth has a significant effect on ROA. Simultaneously, both TATO and sales growth influence ROA. These findings suggest that sales growth plays a crucial role in improving profitability, while asset efficiency alone is not sufficient without adequate sales performance.
PENGARUH ARUS KAS OPERASI DAN LABA BERSIH TERHADAP DIVIDEN KAS PADA PT SUMBER ALFARIA TRIJAYA TBK PERIODE 2014-2024 Sindi Umadini Syafrina; Hendri Prasetyo
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/80f3yq43

Abstract

This study aims to determine the effect of Operating Cash Flow as measured by the Operating Cash Flow Ratio (OCF) and Net Profit with Net Profit Margin (NPM) on Cash Dividends using Dividend Per Share (DPS) at PT Sumber Alfaria Trijaya TBK. The research method used is an associative quantitative method. The population of this study is the financial statements of PT Sumber Alfaria Trijaya TBK, while the samples used are the financial position report, profit and loss report and cash flow report of PT Sumber Alfaria Trijaya TBK for the 2014-2024 period. The data analysis techniques used are descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t tests, F tests and coefficients of determination processed using SPSS version 27. The results of the study indicate that partially Operating Cash Flow (Operating Cash Flow Ratio) does not have a significant effect on Cash Dividends (Dividend Per Share). While Net Profit Margin has a significant effect on Cash Dividends (Dividend Per Share), simultaneously Operating Cash Flow Ratio and Net Profit Margin have a significant effect on Cash Dividends (Dividend Per Share). With a determination coefficient of 54.0%.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM MEMILIH KARIR SEBAGAI KONSULTAN PAJAK Renald Enrique Geovano Matahurila; Mira Pramudianti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rp5wab19

Abstract

This study aims to identify the characteristics that influence students' tendency to choose a career as a tax consultant. The factors analyzed include tax knowledge, job market considerations, financial rewards, and professional recognition. Data were collected through a questionnaire distributed to accounting students at Wijaya Kusuma University, Surabaya. The sample consisted of 58 respondents. This study employs multiple regression analysis using SPSS software version 20. The results indicate that the factors examined, such as tax knowledge and professional recognition, significantly influence the choice of a career as a tax consultant, while job market considerations and financial rewards do not significantly influence the choice of a career as a tax consultant.

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