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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 162 Documents
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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.
PENGARUH DANA BAGI HASIL (DBH), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT Dimas Ariyawan Santoso; Maya Widyana Dewi; Sri Laksmi Pardanawati
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: 10.69714/9608hx36

Abstract

This study aims to examine the influence of revenue sharing funds, general allocation funds, and special allocation funds on capital expenditures of Regency/City Governments in West Java. This study uses secondary data in the form of quantitative data contained in regional financial statistics reports from APBD and TKDD reports. Data collection techniques are obtained through documentation and literature studies. The population in this study was 27 Regencies/Cities in West Java, with a sample size of 135 taken using the purposive sampling method. The data analysis method used is descriptive statistics, classical assumption tests in the form of normality tests, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing in the form of multiple linear regression analysis, F test, t test, and R2 test. The results of the study indicate that Revenue Sharing Funds have a positive effect on Capital Expenditures with a significance value of 0.003 < 0.05 and a t count value of 3.041 > 1.65648 t table. General Allocation Fund has a positive effect on Capital Expenditure with a significance value of 0.000 < 0.05 and a t count value of 4.330 > 1.65648 t table. While the Special Allocation Fund has no effect on Capital Expenditure with a significance value of 0.743 > 0.05 and a t count value of 0.329 < 1.65648 t table.  
ANALISIS STRATEGI DIGITAL MARKETING KOPI SEJUTA JIWA Nazarudin Ahsani; Christian Wiradendi Wolor; Eka Dewi Utari
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: 10.69714/15nt4723

Abstract

This study aims to explore the influence of Kopi Sejuta Jiwa's TikTok content on students' purchasing decisions and to identify non-digital factors that also influence these decisions. This study uses a qualitative approach with a case study design, with primary data obtained through interviews with four students from different batches who have purchased Kopi Sejuta Jiwa products and are active TikTok users. Secondary data was obtained through observation of three TikTok content with the highest interaction from the official Kopi Sejuta Jiwa account. The results of the study indicate that students' purchasing decisions are more influenced by price, taste, location, and personal experience, while TikTok content is considered to have the potential to influence if it is packaged attractively and does not feel overly promotional. Content observation revealed that despite varied content approaches, engagement levels remain relatively low. This study concludes that digital marketing strategies need to be optimized through relevant, inspirational, and interactive content, while still balancing quality products and direct services.  
PENGARUH KOMUNIKASI ORGANISASI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KOMITMEN ORGANISASI PADA ORGANISASI MAHASISWA UNIVERSITAS PELITA BANGSA Ahmad Badawi; Duriyyatul Millah; Lutfiyah Apriliani; Intan Nur Cahyani; Syahratu Intan Azzahra; Alma Syifa Rahma Azizi; Zulaeka, Almira
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: 10.69714/3gq7cc09

Abstract

This study aims to explore how organizational communication, organizational culture, and leadership style influence organizational commitment within student organizations at Universitas Pelita Bangsa. A total of 75 active student organization members participated as respondents, selected using a purposive sampling technique. Data were analyzed using the Partial Least Squares (PLS) approach with SmartPLS 3.0 software. The findings reveal that both organizational communication and culture significantly impact the level of commitment among student organization members. However, leadership style was found to have no significant effect on organizational commitment. These results highlight the crucial role of communication and culture in fostering strong organizational commitment, which contributes to the overall success of student organizations
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN MAHASISWA FEB DI SOLO RAYA Novita Kinsky Meliani; Suhesti Ningsih; Hadi Samanto
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/x780zx37

Abstract

This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management
PENGARUH BIAYA TENAGA KERJA, BIAYA PEMASARAN DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Riska Diva Pertiwi; Hadi Samanto; Maya Widyana Dewi
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/ckrw5s10

Abstract

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.
PENGARUH PENDAPATAN, BIAYA BUNGA, BIAYA OPERASIONAL, DAN ARUS KAS OPERASI TERHADAP LABA BERSIH PERUSAHAAN JASA KEUANGAN DI BEI TAHUN 2020-2024 Rizki Octa Arum Sartika; Suhesti Ningsih; Hadi Samanto
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: 10.69714/3czcy436

Abstract

This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.

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