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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 DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI Shieren Novelinda; Ninik Anggraini; Eni Srihastuti
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/pktb8h49

Abstract

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.
PENGARUH PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Desa Se-Kecamatan Gatak) Siti Nur Cahyani Subariningsih; Desy Nur Pratiwi; Hadi Samanto
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/z33wf236

Abstract

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.
ANALISIS EFEKTIVITAS, AKUNTABILITAS, TRANSPARANSI PENGELOLAAN DANA BOS TERHADAP PENGADAAN SARANA DAN PRASARANA SEKOLAH (Studi Kasus Sekolah SMK NEGERI 6 Sukoharjo) Novita Sari; Desy Nur Pratiwi; Sri Laksmi Pradanawati
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: 10.69714/8ckx8d10

Abstract

  This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.
PENGARUH MODERNISASI ADMINISTRASI BERBASIS E-SAMSAT, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN KENDARAAN BERMOTOR DI KABUPATEN BOYOLALI Trivina Damayanti; Desy Nur Pratiwi; Darmanto Darmanto
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/nxkqej66

Abstract

This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modernization through e-Samsat, improved service quality, and the implementation of tax sanctions have a significant positive effect on motor vehicle tax compliance. These findings indicate that efforts to digitize services and enhance public service quality, combined with strict enforcement of sanctions, can increase taxpayer compliance in Boyolali Regency.  
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI KANTOR POS SORONG Siti Rahma Derlean; Digor Mufti; Munifa Munifa
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/gcqr6c18

Abstract

The purpose of this research is to find out how motivation and work discipline influence the performance of employees at the Sorong City Post Office. This research is a quantitative research with a descriptive correlation approach, with the research population being all employees who work at the Sorong City Post Office, using a saturated sampling technique so that the sample used in this research is from the population, namely 26 who work at the Sorong City Post Office. This research data was obtained from questionnaires (primary), field observations. The research instrument uses validity tests and correlation tests. The results of this research show that the partial correlation value between work motivation and work discipline on employee performance is 0.838 in the strong category and the significance value is 0.000 <0.05. This shows that there is a significant positive relationship between work motivation and work discipline on employee performance, meaning that the more motivation and discipline, the higher the employee's performance.
PERAN INOVASI DAN JARINGAN BISNIS TERHADAP KEBERHASILAN USAHA PADA MIXUE PEKALONGAN (PERSPEKTIF ETIKA BISNIS ISLAM) Friza Rifqo Azizah; Ahmad Sukron
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/k7qar605

Abstract

This study aims to examine the role of innovation and business networks in the success of Mixue Pekalongan from the perspective of Islamic business ethics. As a global beverage franchise, Mixue has experienced rapid growth in Indonesia, including in Pekalongan, where the majority of the population is Muslim. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. Key informants included the branch manager, employees, and consumers. The findings reveal that innovation includes regular product updates, digital marketing strategies via social media, and efficient, standardized operations. Meanwhile, the business network is supported through centralized supply distribution and cooperation among branches, which enhance operational efficiency and sustainability. The application of Islamic business ethics is reflected in honest transactions, fair treatment of employees, the use of halal-certified materials, and avoidance of usury and uncertainty in contracts. Mixue’s strength lies in its ability to integrate modern innovation with sharia principles, adding value in Muslim communities. The study concludes that innovation and business networks play a significant role in business success. It is recommended that branch offices be given more flexibility in local promotions and improved communication with headquarters. Future research may expand the scope to other branches to gain broader insight.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NIAT BERKELANJUTAN DALAM PENGGUNAAN E-WALLET SHOPEEPAY Nike Ferani; Suhesti Ningsih; LMS Kristiyanti
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/bpfdzf10

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, and perceived usefulness on the continuous intention to use ShopeePay as an e-wallet in shopping activities. The research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 100 active ShopeePay users in the Solo Raya region, selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results indicate that, partially, all three variables—perceived ease of use, financial literacy, and perceived usefulness—have a positive and significant influence on the continuous intention to use ShopeePay. The Adjusted R² value of 0.437 suggests that 43.7% of the variability in continuous usage intention can be explained by the three independent variables.
PENGARUH KUALITAS KEHIDUPAN KERJA DAN  KEPUASAN KERJA TERHADAP KETERLEKATAN PEGAWAI GENERASI Y DI KABUPATEN BIMA Hawariah Hawariah; Jaenab Jaenab; Khairul Amar
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/xcse7k58

Abstract

The purpose of this study is to determine the significant partial influence of Quality of Work-life on Employee Engagement, the significant partial influence of Job Satisfaction on Employee Engagement, the significant simultaneous influence of Quality of Work-life and Job Satisfaction on Employee Engagement of Generation Y in Bima Regency. The instrument in the study used a questionnaire with a Likert scale. The population in this research are Millennial of Generation working in The Government office and The Grocery Stores in Bima Regency specially Lambu Subdistrict. They have age 39 year old (1981) and 27 year old (1996). This research use Lemeshow Formula to take some Sample because population in this research is not known exactly. The Sample in this research are amount 96 employees. Data collection techniques included observation, questionnaires, and literature studies. Data analysis techniques used validity tests, reliability tests, classical assumption tests, multiple linear regression tests, correlation coefficient tests, determination tests, t tests, and f tests with the help of SPSS version 16 for Windows. The results of this study indicate that 1) Quality of work life has a significant effect on the engagement of generation Y employees in Bima Regency. 2) Job satisfaction has a significant effect on the engagement of generation Y employees in Bima Regency. 3) Quality of work life and job satisfaction have a significant effect simultaneously on the engagement of generation Y employees in Bima Regency.
ANALISIS SWOT DENGAN MENGGUNAKAN MATRIX DAN PERHITUNGAN IFE DAN EFE PADA UMKM D’KRIUK CHICKEN MUTIARA BEKASI JAYA Muhammad Alhadad
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/je6syd02

Abstract

D’Kriuk Chicken Mutiara Bekasi Jaya is a micro, small, and medium enterprise (MSME) engaged in the fast-food industry specializing in crispy fried chicken. The business has shown significant growth in line with increasing market demand for convenient food with savory flavors at affordable prices. However, amid intense business competition and dynamic consumer preferences, the enterprise must adopt adaptive and sustainable business strategies. This study aims to formulate business development strategies based on the internal and external conditions of the enterprise. The research employs a SWOT analysis approach, supported by the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, to identify the business's strengths, weaknesses, opportunities, and threats. The method used is qualitative descriptive, with data collected through observation and in-depth interviews with the business owner. The results show that the IFE matrix score is 2.63 and the EFE matrix score is 3.63, positioning the business in Quadrant I (aggressive strategy). The recommended strategy is the SO strategy, which leverages internal strengths to seize external opportunities. Suggested alternatives include strengthening digital marketing, maintaining service quality, and developing an efficient operational system. The implementation of these strategies is expected to enhance the competitiveness and sustainability of D’Kriuk Chicken Mutiara Bekasi Jaya in an increasingly dynamic market.
OCCUPATIONAL SAFETY AND HEALTH MANAGEMENT LITERATURE REVIEW ON IMPLEMENTATION CHALLENGES AND STRATEGIES Indra Fauzi Umar; Daud Arifin
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/xrxcq164

Abstract

Occupational Safety and Health (K3) is a crucial aspect in creating a safe, healthy, and productive work environment. Although it has been regulated in various national regulations and international standards such as ISO 45001:2018, the implementation of K3 in Indonesia still faces various challenges. This study aims to examine the challenges and strategies for the implementation of K3 management through a literature review approach to eight relevant scientific articles. This study uses a qualitative descriptive method with thematic analysis techniques to identify patterns, constraints, and best practices in the management of K3 in various industrial sectors. The results of the study show that the paradigm shift from an administrative approach to a risk-based strategic approach is the key to the successful implementation of K3. However, structural barriers, weak work culture, and weak supervision are the main obstacles. Some strategies that have proven effective include proactive leadership, risk-based training, open reporting systems, and integration of CSR with quality management systems and the environment. Thus, effective implementation of K3 requires a systemic approach, management commitment, and strengthening regulations to create a safe and sustainable work culture.

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