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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 Profitabilitas, Likuiditas Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2022-2024) Febri Nur Hidayat; Muhammad Hasan Ma'ruf; 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/k6nj6x84

Abstract

This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Happy Noviyanti; Hadi Samanto; Muhammad Hasan Ma’ruf
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/ckfenw53

Abstract

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.
STRATEGI E-COMMERCE DAN PEMASARAN DIGITAL DALAM PENGEMBANGAN USAHA CAMILAN PANGSIT COKELAT EAT MEE Berlian Nursyanti Mahardika; Neng Silvi Miladiah; Helen Veranika; Ati Yulyanti; Wulan Meliyawati; Ipan Ipan
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/mhfa1b40

Abstract

The rapid digital transformation has significantly impacted Micro, Small, and Medium Enterprises (MSMEs), shifting consumer behavior towards online product search. This presents both challenges and opportunities for the snack industry, which faces intense competition. This study addresses the limited empirical research on digital channel effectiveness in the fast-moving snack sector. The research aims to examine the e-commerce and digital marketing strategies of "Eat Mee" chocolate dumplings and evaluate their contribution to business development. Using a qualitative descriptive approach with a case study method, the research focused on "Eat Mee" in Serang, Banten, utilizing participatory observation and sales data from June 2025. Findings indicate that while e-commerce positively impacts sales, offline channels (Cash on Delivery) still dominate (Rp358,000 vs. Rp105,000 from Shopee), with no transactions via the personal website. This highlights the importance of consistent promotion and internal operational readiness alongside digital platforms. The study concludes that "Eat Mee" needs to optimize its digital marketing strategies for broader market reach while maintaining strong offline sales.
EMPLOYEE ENGAGEMENT DAN BUDAYA ORGANISASI PENGARUHNYA TERHADAP KINERJA KARYAWAN Fachri, Saeful; Suharno Suharno; Cecep Warman
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/h72rcx02

Abstract

This study aims to analyze the influence of employee engagement and organizational culture on the employee performance of PT Marga Mandalasakti.The research employs an explanatory approach witha quantitative methodology. Data were collected through questionnaires and the sampling technique used was saturated sample, involving 41 employes as respondents.Data analysiswas conducted using quantitative analytical methods. The results of the descriptive analysis indicate that the level of employee enggament and organizational culture exhibits a positive and significant effect on employee performance. In contrast, organizational culture exhibits a positive and significant influenceon performance. Simultaneouslyboth variabel-employee enggamnet and organizational culture postively and significanly affect the employee performance at PT Marga Mandalasakti
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEPERCAYAAN DAN FITUR TERHADAP KEPUTUSAN MENGGUNAKAN BANK DIGITAL ALADIN DI KABUPATEN DAN KOTA PEKALONGAN PADA ERA NEW HABIT Putri Nurul Amalia; Rohmad Abidin; Bambang Sri Hartono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/88x2x497

Abstract

The COVID-19 pandemic requires banks to be able to provide electronic-based transactions, carry out digital transformation, and also open up opportunities for financial technology-based companies. An example of this transformation is the first Sharia-based digital bank such as Aladin Digital Bank. This study aims to analyze the effect of perceived usefulness, perceived credibility, and features on the decision to use Aladin Digital Bank in the Pekalongan Regency and City in the New Habit Era. This study uses primary data with 20 statement items distributed through Google Forms and questionnaires with quantitative methods to the people of the Pekalongan Regency and City who have used the Aladin Digital Bank application. The number of samples was 97 respondents using the purposive sampling method. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 26 software with a significance level of 5%. The results showed that the perceived usefulness variable had a positive and significant effect partially, while the perceived credibility and feature variables had no positive and significant effect partially. However, the variables of perceived benefits, perceived trust, and features have a positive and significant impact simultaneously.
MENINGKATKAN KINERJA PEGAWAI MELALUI EFIKASI DIRI DAN PERILAKU KERJA INOVATIF: MODEL MEDIASI Mulyono, Deni Tri; Ilhami, Susanti Dwi; Rosyidi, Syaiko
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bbks8e12

Abstract

This study aims to identify the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency through innovative work behavior. The three variables are constructed and the relationship given between the three is seen. This study uses a descriptive quantitative method with data collection techniques using questionnaires and PLS-SEM as a tool for analyzing data. The sample of this study was 54 people with a total sampling method. Then, the data analysis stage was carried out by looking at the results of the evaluation of the outer model, inner model and conducting a model fit evaluation. Based on the data that has been processed using smartPLS version 4.1.1.2, a positive influence was found on each variable. Where the positive influence is seen in self-efficacy which has a significant positive effect on employee performance, self-efficacy which has a significant positive effect on employee innovative work behavior, and employee innovative work behavior has a significant positive effect on employee performance and innovative work behavior plays a significant role as a mediator in the influence of self-efficacy on employee performance. Therefore, it can be concluded that innovative work behavior can affect the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency as partial mediation.
DAMPAK REBRANDING TERHADAP LOYALITAS KONSUMEN DENGAN BRAND IMAGE SEBAGAI VARIABEL MEDIASI: STUDI KASUS REBRANDING TWITTER MENJADI X Laurentia Vionita Hendarjo; Kurnia Khafidatur Rafiah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fgypx313

Abstract

This study aims to analyze the effect of rebranding on consumer loyalty, with brand image as a mediating variable—a case study on Twitter’s rebranding to X. A quantitative approach was employed, using a survey method by distributing questionnaires to 134 respondents. The collected data were analyzed using SmartPLS 4 software. The results indicate that rebranding does not have a direct effect on consumer loyalty. However, rebranding has a significant effect on brand image, and brand image, in turn, has a significant effect on consumer loyalty. The results of the indirect effect test, conducted using the bootstrapping method, also show that brand image significantly mediates the relationship between rebranding and consumer loyalty. Based on these findings, companies planning to implement a rebranding strategy are advised to focus on developing a positive, strong, and relevant brand image.
PENERAPAN PROSEDUR PENGAJUAN DAN PERTANGGUNGJAWABAN UANG MUKA DINAS KEGIATAN OPERASIONAL PADA PT PAL INDONESIA Azhar Putri Nabila; Munari Munari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hjsnwf38

Abstract

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.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS ATAS PENGAJUAN PEMBAYARAN PADA PT PELNI (PERSERO) CABANG SURABAYA Anjani, Amelia Berliana Dwi; Munari Munari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3qjc4a62

Abstract

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
DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA Silalahi, Olivia Yunita; Tantina Haryati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fyqm1k19

Abstract

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.

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