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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 DISIPLIN KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI PADA DINAS LINGKUNGAN HIDUP KOTA TASIKMALAYA Nida Nurul Pitroh; Hamdi Supriadi
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/kh4xxc73

Abstract

The purpose of this study was to determine the effect of work discipline and physical work environment on employee performance at the Tasikmalaya City Environmental Service. The method used in this study is quantitaive. The sampling technique used the slovin technique and obtained a sample of 57 respondents. Data collection by distributing questionnaires to all respondents using the Likert scale as a measurement scale and SPSS version 25 as a data processing application. Data analysis used validity tests, reability test, classical assumption test, regression analysis, correlation coefficients, determination coefficients and hypothesis test. The results of this study are that Work Discipline has a significant effect on employee performance at the Tasikmalaya City Environmental Service, this can be proven from the simple linier regression equation Y = 25,253 + 0,403X1, a correlation value of 0,386 (has a low level of relationship). The coefficient of determination or contribution of its influemce is 14,9% and the hypothesis test obtained tcount > ttabel or (3,104 > 1,673). Partial hypothesis test of independent variables affects the dependent variable whit the decision Ho is rejected and H1 is accepted, meaning there is a significant influence. It is said to be significant because the probability significance value is 0,003 < 0,05. Physical Work Environment has a significant effect on employee performance at the Tasikmalaya City Environmental Service. This can be proven from the regression equation Y = 23,313 + 0,455X2, the correlation value is 0,501 (has a moderate level of relationship). The coefficient of determination or contribution of its influence is 25,1% and the hypothesis test obtained tcount > ttabel or (4,293 > 1,673). Partial hypothesis test of independent variables affects the dependent variable whit the decision Ho is rejected and H2 is accepted, meaning there is a significant influence. It is said to be significant because the probability significance value is 0,000 < 0,05. Work Discipline and Physical Work Environment simultaneously have a positive and significant at the Tasikmalaya City Environmental Service. This can proven from the regression equation Y = 9,436 + 0,358X1 + 0,426X2, a correlation value of 0,606 (having a strong relationship). The coefficient of determination or contribution of its influence is 36,8% and the hypothesis test obtained the value og Fcount > Ftabel or (15,702 > 3,17). Sumlatnaeous hypothesis testing of independent variables influences the dependeny variable whit decision H1 and H3 accepted, meaning there is a significant influence. It is said to be significant because the probability significance value < 0,05.
PERAN TAX PLANNING DALAM MENGOPTIMALKAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI TERUTANG CV.SHD Rosalia Antika
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/jwmj0582

Abstract

This study aims to analyze the role of tax planning in optimizing the payment of Value Added Tax (VAT) at CV.SHD, a trading company registered as a Taxable Entrepreneur (PKP). The main issue faced by the company is the imbalance between output VAT and input VAT due to delays in receiving tax invoices from suppliers. This condition has led to increased VAT liabilities and frequent corrections in tax reporting. The research adopts a descriptive qualitative approach by collecting data through interviews, direct observation, and documentation of VAT transactions from January 2024 to January 2025. The analysis is conducted by comparing patterns of VAT reporting and invoice management to evaluate the effectiveness of the company’s tax planning strategy. The findings reveal that although tax planning has been implemented, it remains informal and undocumented, making it reactive and less effective. Irregularities in tax administration have disrupted VAT reporting and reduced substantive compliance. These findings highlight the importance of structured tax planning to reduce fiscal risk and promote sustainable tax compliance.
ANALISIS STRATEGI INOVASI PRODUK DALAM MENGHADAPI PERSAINGAN PASAR PADA UMKM KERIPIK SAYUR YU MI Iranda Juliawati
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/bc1hp956

Abstract

This study aims to determine the Analysis of Product Innovation Strategies in Facing Market Competition in Yu Mi Vegetable Chips MSMEs. This research uses a qualitative method with data collection techniques through interviews with five resource persons accompanied by observation to obtain more accurate information directly and documentation as evidence of research. The results showed that the product innovation strategy implemented by Yu Mi Vegetable Chips MSMEs includes new product development, product differentiation, attractive packaging design, and utilization of digital platform as promotional media. The strategy has a positive impact on competitiveness, customer loyalty, and business suistainability in the midst of intense competition.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY, TERHADAP PENGHINDARAN PAJAK PADA MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2024 Novianti Wahida; Wiwin Wiwin
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: 10.69714/37yr2z56

Abstract

In managing a company's tax burden, there are several actions that can be taken, one of which is commonly implemented by companies—tax avoidance. This study aims to analyze the influence of profitability, firm size, and capital intensity on tax avoidance. The research includes two variables: independent and dependent variables. The dependent variable is tax avoidance, which is measured using the Cash Effective Tax Rate (CETR) proxy. Meanwhile, the independent variables in this study are profitability, measured by Return on Assets (ROA); capital intensity, measured by the Capital Intensity Ratio (CIR); and firm size, which is measured using the natural logarithm of total assets. This study adopts a quantitative approach and uses purposive sampling to obtain the sample. The sample consists of 20 companies over a two-year period, resulting in a total of 40 data observations from companies listed on the Indonesia Stock Exchange (IDX) for the years 2023–2024. The analytical technique employed in this research is multiple linear regression, and the data is processed using SPSS software version 22. The results of the study indicate that profitability, capital intensity, and firm size have a significant influence on tax avoidance.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURN OVER (TATO)  TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PT ERAJAYA SWASEMBADA TBK PERIODE 2011-2023 Alif Farhan Ramadhan; Riski Dwi Nugroho
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/sr35xt89

Abstract

This study aims to determine the effect of Current Ratio, Debt to Equity Ratio and Total Asset Turn Over on Return On Asset at PT Erajaya Swasembada Tbk for the period 2011 - 2023 simultaneously and partially. The method used is an associative descriptive method with a quantitative approach. The population in this study used the financial statements of the company PT Erajaya Swasembada Tbk for the period 2011-2023. The data analysis technique used is financial ratio analysis, descriptive statistical analysis, statistical analysis through the calculation stages of SPSS using IBM SPSS version 26. Classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression test, hypothesis testing (partial T test and simultaneous F test), R2 determination coefficient test. The results of data processing simultaneously show that CR, DER and TATO have a positive and significant effect on ROA with a calculated F value of 6.849> F table 3.86 with a significance level of 0.011 <0.05. From the partial test, CR has a significant effect on ROA with a T value of 3.209> T table 2.2621 with a significance level of 0.011 <0.05. DER has no significant effect on ROA with a T value of 1.518 < T table 2.2621 with a significant level of 0.163 > 0.05. TATO has a significant effect on ROA with a T value of 2.794 > T table 2.2621 with a significant level of 0.021 <0.05. Based on the coefficient of determination test R2 square of 0.594 or 59.4%. It can be concluded that the contribution of CR, DER and TATO to ROA is 59.4% while 40.6% is influenced by other variable not examined in this study
PENGARUH BEBAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA RUMAH SAKIT JANTUNG DAN PEMBULUH DARAH HARAPAN KITA UNIT PERAWATAN DEWASA GEDUNG 2 JAKARTA BARAT Widi Astuti; Haidilia Maharani
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/pb62xq89

Abstract

This study aims to determine the effect of workload and work discipline on employee performance both partially and simultaneously at Harapan Kita Heart and Blood Vessel Hospital, West Jakarta. This research method uses a quantitative method with a descriptive approach. The population of respondents in this study was 58 employees. The sampling technique used was Slovin, namely 58 respondents. Data analysts used SPSS version 26. Data analysis techniques used were validity tests, rehabilitation tests, classical assumption tests, regression analysis, correlation coefficients, determination coefficients and hypothesis tests. The results of the study proved that Workload (X1) and Work Discipline (X2) had a significant effect both partially and simultaneously on Employee Performance (Y). Determination obtained R Square of 0.633, it can be concluded that the Employee Performance variable (Y) was 63.3% while the remaining 36.7% was influenced by other factors. The R-square value obtained was 0.556, indicating that the Work Discipline (X2) variable influences the Employee Performance (Y) variable by 33.2%, while the remaining 66.8% is influenced by other factors. The Q-square value obtained was 0.719, indicating that the Workload (X1) and Work Discipline (X2) variables together contribute 71.9% to Employee Performance (Y). The remaining 28.19% is influenced by other factors not examined in this study.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN SPBU PERTAMINA GUNUNG ANYAR Lailatus Zuhro
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: 10.69714/5rnseq23

Abstract

This study aims to examine how service quality and price influence customer satisfaction at Pertamina's Gunung Anyar gas station. A quantitative methodology was used, including distributing a survey to 130 randomly selected individuals. The independent variables identified were service quality (X1) and price (X2), while the dependent variable was customer satisfaction (Y). Data analysis used validity and reliability tests, classical assumption evaluation, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The research findings indicate that service quality has a significant and positive impact on customer satisfaction. Furthermore, price also significantly influences customer satisfaction. Both service quality and price together have a significant influence on customer satisfaction, with the R² value reflecting the substantial contribution of these two factors in explaining differences in customer satisfaction levels.
PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT EL PROFESOR STEAK HOUSE CIPETE JAKARTA SELATAN Eka Yuliana; Bambang Purnomo Yanuarso
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/h4z1jk49

Abstract

This study aims to determine the effect of work discipline and work environment on employee performance at PT El Profesor Steak House Cipete, South Jakarta, both partially and simultaneously. The sample used was a saturated sample technique totaling 56 employees. Data collection techniques through primary data and secondary data. Data analysis techniques used descriptive statistics, validity tests, reliability tests, normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t test and f test. The results of the analysis showed that: (1) partially there is a positive and significant influence between the physical work environment on employee performance at PT El Profesor Steak House Cipete, South Jakarta as evidenced by the simple linear regression equation Y = 24.128 + 0.422X1 and the calculated t value of 4.777> t table 2.005 from a significant value of 0.000 <0.05. (2) Partially there is a positive and significant influence between work discipline on employee performance at PT El Profesor Steak House Cipete, South Jakarta as evidenced by the simple linear regression equation Y = 26.603 + 0.368X2 and the calculated t value of 4.933 > t table 2.005 from a significant value of 0.000 < 0.05. (3) Simultaneously there is a positive and significant influence between the physical work environment and work discipline on employee performance at PT El Profesor Steak House Cipete, South Jakarta as evidenced by the simple linear regression equation Y = 22.276 + 0.240 X1 + 0.230 X2 and the calculated F value of 15.114 > F table 2.780 from a significant value of 0.000 < 0.05.
PENGARUH KEPUASAN DAN LOYALITAS PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK VIVA COSMETICS DI SURABAYA Okta Faudika Amiarti
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/m40a2v96

Abstract

This study thoroughly explores the key drivers behind consumer decisions to purchase Viva Cosmetics products in Surabaya, centering on two primary factors: customer satisfaction and loyalty. In this context, satisfaction was assessed based on consumer perceptions of product quality, price fairness, and the service received. Meanwhile, loyalty was evaluated by the desire to repurchase, faithfulness to the Viva brand, and the willingness to recommend it to others. To answer this, the study employed a quantitative approach, distributing questionnaires to 107 Viva consumers in Surabaya. The selected respondents were young adults aged 17-30 with a monthly income ranging from IDR 1 million to IDR 3 million. All collected data was then thoroughly analyzed using multiple linear regression. The findings were unequivocal: customer satisfaction proved to be a powerful driver of purchasing decisions. Furthermore, loyalty played an equally crucial role. When examined collectively, both factors made a substantial contribution to a consumer's decision to buy the product. This result offers a key insight: the path to encouraging repeat purchases lies in continuously strengthening customer loyalty. This can be achieved by consistently enhancing product quality, delivering excellent service, and building a powerful brand image.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI BAGIAN MEDIS PADA UPT PUSKESMAS REMBANG 1 Sirojul Ihsan; Anik Nurhidayati
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: 10.69714/752gnm49

Abstract

This study aims to analyze the factors that influence the performance of medical staff at UPT Puskesmas Rembang 1. There are 3 factors analyzed including work competence, workload, and work motivation as independent variables. The population in this study was 71 medical staff. The sampling technique used was saturated sampling. The number of samples used in this study was 71 respondents. The data analysis technique used was multiple linear regression analysis. The Adjusted R Square value of 0.701 as the variability of the dependent variable, namely employee performance, can be explained by independent variables including work competence, workload, and work motivation by 70.1% while 29.9% is explained by variations in other variables not explained in this study. The results of this study indicate that work competence has a significant positive effect on the performance of medical staff, workload has a significant positive effect on the performance of medical staff, work motivation has a significant positive effect on the performance of medical staff.    

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