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 170 Documents
 11   12   13   14   15 
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA SUB SEKTOR MINYAK DAN GAS TAHUN 2020-2024 Jessica Patricia Wijaya; Muhammad Vryzas Fadillah; Triana Anggraini
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: 10.69714/4h8axm52

Abstract

This study aims to determine the effect of Profitability, Liquidity, Leverage and Business Risk variables on Capital Structure. The sample of this study includes 16 companies in the Energy Industry Sector of the Oil and Gas Sub-Sector based on multiple linear regression analysis method. The results showed that profitability, liquidity, and business risk had no significant effect on capital structure while leverage had a positive and significant effect on capital structure.
Pengaruh Pelatihan, Motivasi, dan Prestasi Belajar terhadap Kesiapan Kerja Sharla Annisa Putri; Khoirul Attiq; Syifa Rohmah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nc2fj226

Abstract

The purpose of this study was to determine the effect of on the job training, work motivation, and learning achievement on work readiness. The research method used is quantitative with statistical analysis. The research population included 12 state vocational schools in Purbalingga Regency. This study used a sample of 100 students selected through purposive sampling technique with the criteria of 12th grade students, and had attended training, the formula used in this study was the slovin formula. The data taken using an online questionnaire, data processing using IBM Statistics SPSS software version 24. The results of this study indicate that: (1) On The Job Training (X1) has a significant positive effect on work readiness (Y), (2) Work Motivation (X2) has no effect on work readiness (Y), (3) Learning Achievement (Y) has a significant positive effect on work readiness (Y). For future researchers, it is recommended to consider other factors that can affect work readiness and future researchers can expand the research sample so that the research results can be generalized.
PENGARUH BUDAYA ORGANISASI DAN PENGALAMAN KERJA TERHADAP KINERJA PEGAWAI DAN NON PEGAWAI PADA KELURAHAN DESA CICALENGKA Galuh Adjie Saputra; Darmadi Darmadi
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/qh13zt33

Abstract

This study aims to determine the influence of organizational culture and work experience on the performance of employees and non-employees in Cicalengka Village. The research method used is quantitative, employing primary data. Data collection was carried out through questionnaires distributed to 66 respondents comprising all employees and non-employees of Cicalengka Village. The analytical methods used include descriptive analysis, data instrument testing, classical assumption tests, simple and multiple linear regression analysis, correlation coefficient testing, coefficient of determination testing, and hypothesis testing using t-test and F-test with SPSS version 29. The results of the study show that, partially, organizational culture has a positive influence on employee performance with a t-value of 8.591 > t-table value of 1.998 and a significance value of 0.001 < 0.05. Meanwhile, work experience also has a positive influence on employee performance with a t-value of 10.797 > t-table value of 1.998 and a significance value of 0.001 < 0.05. Simultaneously, organizational culture and work experience have a positive influence on employee performance with an F value of 63.422 > F-table value of 3.14 and a significance value of 0.001 < 0.05. The coefficient of determination (R²) of 66.8% indicates that employee performance is influenced by organizational culture and work experience, while the remaining 33.2% is influenced by other factors not examined in this study.  
PENGARUH ­NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE PT BANK MEGA Tbk 2014-2023 Sonara Maulina; Rachmawaty Rachmawaty
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/t7ky4m21

Abstract

This study aims to determine the influence of Non Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), and Return on Equity (ROE) on earnings per share at PT Bank Mega Tbk for the period 2014–2023. The research method used is quantitative, with secondary data obtained from the company’s annual financial statements. The results show that partially, NPL has no significant effect on earnings per share, as indicated by the t-value of 0.999 < t-table 2.365 and a significance level of 0.356 > 0.05. BOPO has a significant effect on earnings per share, with a t-value of 3.251 > t-table 2.365 and a significance level of 0.016 < 0.05. ROE also has a significant effect on earnings per share, shown by a t-value of 2.989 > t-table 2.365 and a significance level of 0.024 < 0.05. Simultaneously, NPL, BOPO, and ROE have a significant effect on earnings per share, indicated by an F-value of 34.643 > F-table 4.757 and a significance level of 0.001 < 0.05. The coefficient of determination of 91.8% indicates that the three independent variables are able to explain the variation in earnings per share, while the remaining 8.2% is explained by other factors not included in this research model.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PADA PT FEDERAL INTERNATIONAL FINANCE CABANG SUNTER JAKARTA UTARA Floryani Natalin Yuantri; Darmadi Darmadi
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/wm0k9135

Abstract

This study aims to determine the effect of motivation and physical work environment on employee performance at PT Federal international finance sunter branch, north Jakarta. This research uses quantitative methods. Where the sampling technique uses saturated samples because the population totals 83 employees. Technical analysis and data testing include, validity and reliability tests, classical assumption tests, simple and multiple linear regressions, correlation coefficient tests, determination coefficient tests, and hypothesis testing. Based on the results of the first hypothesis test, namely the effect of motivation on employee performance, the tcount > ttable value is obtained (16.494> 1.989) with a significance value of 0.000 < 0,05.  <0.05. So it can be stated that partially motivation has a positive and significant effect on employee performance at PT Federal International Finance Sunter Branch, North Jakarta. While testing the second hypothesis, namely the effect of the Physical Work Environment on employee performance at PT Federal International Finance, Sunter Branch, North Jakarta, obtained a tcount>So it can be stated that partially motivation has a positive and significant effect on employee performance at PT Federal international finance sunter branch, north Jakarta. While testing the second hypothesis, namely the effect of the Physical Work Environment on employee performance at PT Federal International Finance, Sunter Branch, North Jakarta, obtained a tcount> ttable value (16,494> 1,989) with a significance value of 0.000 Ftable (229,404 > 3.96) with a significance value of 0.000 < 0,05, meaning that simultaneously Motivation and Physical Work Environment have a significant effect on employee performance at PT Federal International Finance, Sunter Branch, North Jakarta
PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON EQUITY PADA PT. BANK MANDIRI (PERSERO) Tbk. PERIODE 2013-2024 Nur Wantiningsih; Endang Nurita
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/vpv4sm57

Abstract

This study aims to determine the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return on Equity (ROE) at PT Bank Mandiri (Persero) Tbk. for the period 2013–2024. The method used in this research is a quantitative method with a descriptive and associative approach. The data source used is secondary data. The population consists of the financial statements of PT Bank Mandiri (Persero) Tbk. for the period 2013–2024. The sample is derived from the notes to the financial statements, balance sheets, and income statements of PT Bank Mandiri (Persero) Tbk. for the period 2013-2024. The results of the study indicate that the Capital Adequacy Ratio has a significant effect on Return on Equity, while the Loan to Deposit Ratio does not have a significant effect on Return on Equity. However, the study also shows that Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a significant effect on Return on Equity.
PENGARUH STORE ATMOSPHERE, PROMOTION, PERCEIVED VALUE TERHADAP REVISIT INTENTION DI KEDAI BAKSO PUTRA MANTEP Ikhwanul Yaqin; Iswati Iswati; Suyono Suyono; Emilia Pranata
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: 10.69714/0p83wh13

Abstract

This study aims to determine “the influence of store atmosphere, promotion, and perceived value on revisit intention at Kedai Bakso Putra Mantep.” This study uses a quantitative method with data collection techniques through questionnaires distributed to customers of Kedai Bakso Putra Mantep with a total of 98 respondents. Data analysis was conducted using multiple linear regression to test the relationship between independent variables (store atmosphere, promotion, perceived value) and the dependent variable (revisit intention). The results of the study indicate that store atmosphere and perceived value have a significant influence on revisit intention, while promotion has a lower influence compared to the other two variables. The implication of this study is that Putra Mantep Meatball Shop needs to improve the aspects of comfort and perceived value for customers to increase the likelihood of repeat visits.
PENGARUH EARNING PER SHARE DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PT HERO SUPERMARKET TBK PERIODE 2012-2023 Zakia Zulfa; Iman Lubis
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: 10.69714/05j8zf58

Abstract

This study aims to analyze the influence of Earning Per Share (EPS) and Price to Book Value (PBV) on the stock price of PT. Hero Supermarket, Tbk during the 2012–2023 period. A quantitative approach using multiple linier regression was employed. The partial test results show that EPS has a positive and significant effect on stock price, with a significance value of 0.039 (< 0.05) and a t-value of 2.413 (> t-table 2.262). PBV also has a positive and significant effect, with a significance value of 0.015 (< 0.05) and a t-value of 2.993 (> t-table 2.262). Simultaneously, EPS and PBV significantly affect stock prices, indicated by a significance value of 0.012 (< 0.05) and an F-value of 7.593 (> F-table 4.10). The model explains 62.8% of the variation in stock price (Adjusted R² = 0.628). These findings reinforce the fundamental theory that financial performance and market valuation together play a critical role in determining stock prices, particularly in the retail sector.
PENGARUH EPS, ROA, FIRM SIZE, DAN DER TERHADAP RETURN SAHAM Bahrudin, Tasya Fauziah; Dicky Arisudhana
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: 10.69714/4jfrxk87

Abstract

Stock Return is a key indicator for investors to evaluate the level of gain from stock investments. The return value can be influenced by various internal company factors, including financial ratios that reflect corporate performance. This study aims to analyze the effect of EPS, ROA, Firm Size, and DER on stock returns in food and beverages sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research method used is a quantitative approach using multiple linear regression analysis processed using SPSS software version 19. The sample was selected using purposive sampling, involving 39 companies from a total population of 101 that met the established criteria. The results indicate that partially, EPS, ROA, and Firm Size do not have a significant effect on stock returns. Whereas DER do have a significant effect on stock returns partially.
PENGARUH PER, ROA, ROE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2024 Susan Susan; Dicky Arisudhana
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/ba15am51

Abstract

This study aims to analyze the effect of Price to Earning Ratio (PER), Return on Assets (ROA), Return on Equity (ROE), and Firm Size on Stock Returns in Consumer Non-Cyclicals sector companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research method used is quantitative with associative approaches. The sampling technique was carried out by purposive sampling, resulting in 56 companies as samples. The data used is secondary data obtained from financial statements. The results showed that partially PER has a negative and significant effect on stock returns. ROA has a positive and significant effect on stock returns. ROE and firm size have no effect on stock returns.

Page 13 of 17 | Total Record : 170

 11   12   13   14   15 

Filter by Year

2024 2026


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