cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Antariksa Wibawa
Contact Email
dendy.kurnia94@gmail.com
Phone
+628812995758
Journal Mail Official
jimat@smartpublisher.id
Editorial Address
Jl. Kyai Sembung No. 43 Blorok, Kecamatan Brangsong, Kabupaten Kendal - Jawa Tengah 51371
Location
Kab. kendal,
Jawa tengah
INDONESIA
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
 1   2   3 
Search results for , issue "Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi" : 22 Documents clear
PENGARUH TOTAL ASSET TURN OVER DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PT. INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Tbk PERIODE 2014-2024 Sindi Pebiyani; 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: 10.69714/41qqqm08

Abstract

The purpose of this study is to examine the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) at PT Industri Jamu dan Farmasi Sido Muncul Tbk for the period 2014–2024, both partially and simultaneously. This study employs a quantitative approach using secondary data in the form of balance sheet and income statement reports. The analytical methods applied include multiple linear regression, t-test, and F-test with the assistance of SPSS version 25. The results indicate that TATO and DER each have a positive and significant effect on NPM, with a significance value of 0.001 < 0.05. Simultaneously, both variables are also found to have a significant effect on NPM, with an F-value of 77.214 > F-table 4.46 and a significance level of 0.000 < 0.05. These findings demonstrate that TATO and DER contribute positively to NPM.
ANALISIS PENERAPAN AKUTANSI AKRESI PADA USAHA BUDIDAYA IKAN LELE DENGAN PERSYARATAN STANDAR AKUTANSI (PSAK) 241 DI KABUPATEN MOJOKERTO Irza Fajrul Falah
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/s5c6e915

Abstract

The purpose of this research is to analyze the application of accrual accounting in tilapia farming businesses in Mojokerto Regency and its alignment with the applicable Financial Accounting Standards (FAS), particularly FAS 241. Tilapia farming is one of the rapidly growing economic sectors in the region, but it has not fully adopted formal accounting principles, including accrual accounting related to the changes in biological asset values. The research used a qualitative approach with a case study method, focusing on 9 tilapia farming businesses in Mojokerto Regency, specifically in Mojoanyar and Puri districts. Data was collected through interviews, questionnaires, and document analysis. The findings show that most of the business operators have not systematically applied accrual accounting in their financial records. This is due to a lack of understanding of accounting standards and the absence of support from relevant parties. The research recommends the need for awareness campaigns and training on accrual accounting and the comprehensive implementation of FAS 241 to improve the transparency and accountability of financial reports. As a result, tilapia farming businesses can be better prepared to face market challenges and obtain better access to financing.

Page 3 of 3 | Total Record : 22

 1   2   3 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress) Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi More Issue