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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 170 Documents
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SUSTAINABLE REPORTING DAN KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI ISSI PERIODE 2021-2023) Hikmaturromadhoniyah Hikmaturromadhoniyah; Kholidiah Kholidiah
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/zf9btc66

Abstract

The purpose of this study is to determine how sustainability reporting affects the net profit of companies in the real estate and property industry listed on the ISSI from 2021 to 2023. A quantitative approach was used in this study. Using the SRDI, which is based on the GRI 2021 requirements, sustainability reporting is evaluated in three main domains: social, environmental, and economic performance. Furthermore, Return on Assets (ROA) serves as an indicator of financial success. A correlation-based quantitative methodology was used in this study. The sample was selected using a purposive selection strategy; after three years of observation, 18 companies were found to meet the requirements. Secondary data for this study came from the website www.idx.co.id. Classical assumption tests and multiple linear regression were used to analyze the data. The results of this study indicate that a company's financial performance is influenced by its economic, environmental, and social performance simultaneously. A corporation's financial success is somewhat influenced by its environmental and social performance, but not by its economic performance.
PENGARUH NET PROFIT MARGIN (NPM) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PERTUMBUHAN LABA PADA PT JAPFA COMFEED INDONESIA TBK PERIODE 2014 – 2023 Fanny Keysha Septiyani; Arif Surahman
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/v4mk6n73

Abstract

The purpose of this study is ascertain how PT Japfa Comfeed Indonesia Tbk's profit growth impacted by DER and NPM, both partially and simultaneously, for the years 2014–2023. This study employed quantitative approach using secondary data from PT Japfa Comfeed Indonesia Tbk's 2014–2023 financial reports. Descriptive statistics, multiple linear regression, correlation coefficient, coefficient of determination, classical assumption testing, and hypothesis are among the data analysis methods employed in this study. According to the results of the coefficient of determination test, the DER and NPM account for 76.9% of profit growth, with other factors accounting for 23.1%. With sig. 0.004 < 0.05, the partial test (t-test) reveals t-value 4.287 > t-table 2.365, indicating that NPM has a positive partial effect on profit growth. On the other hand, the partial test (t-test) indicates that the DER has a negative impact on profit growth, with a sig. 0.138> 0.05, and a t-value 1.676 < t-table 2.365. With a sig. 0.006 < 0.05, the simultaneous test (F-test) reveals that the computed F-value of 11.638 is more than the F-table value of 4.46. Thus, the alternative hypothesis (Ha3) is supported and the null hypothesis (Ho3) is rejected, showing that the DER and NPM have a major impact on profit growth at PT Japfa Comfeed Indonesia Tbk from 2014 to 2023.
PENGARUH EARNING PER SHARE, RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP RETURN SAHAM Fika Trianti; 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: 10.69714/8xsyad62

Abstract

This study aims to analyze the partial effects of Earning Per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on stock returns in Consumer Non-Cyclicals sector, specifically the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021– 2024. The research sample was selected using a purposive sampling technique based on specific criteria, resulting in 37 companies being included in the sample. Data analysis was conducted using SPSS version 25 with a multiple linear regression method, focusing on the t-test to examine the influence of each independent variable on stock returns. The results show that partially, EPS has a significant positive effect on stock returns, while ROA has a significant negative effect. In contrast, DER and CR do not have a significant effect on stock returns.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE,  INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN(STUDI PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Ariyanto Adi Santoso; Surenggono Surenggono
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/crfmh138

Abstract

This study examines the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Intellectual Capital (IC) on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023. Using a quantitative approach, this study employed purposive sampling to determine the research sample, resulting in a total of 22 companies. Multiple linear regression analysis was applied as the analytical technique to analyze financial performance through Return on Assets (ROA). The results show that CSR, GCG, and IC simultaneously and significantly affect ROA. However, partially, CSR and GCG do not significantly affect ROA, while IC significantly affects ROA. This research provides empirical evidence on the importance of IC compared to CSR and GCG in boosting financial performance in food and beverage companies. It also provides insights for managers on how to prioritize IC while maintaining GCG and CSR practices to support sustainable company growth.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM Puteri Alayda Yahya; 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/bgqgfp27

Abstract

This study aims to examine the effect of return on assets, return on equity, earnings per share, and net profit margin on stock prices. This study used secondary data from a population of 44 companies, specifically nickel mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. Thirteen companies served as the sample for the study, with the observation period of 2021 and 2024. The sampling technique used was purposive sampling with multiple linear regression analysis. The results of this study indicate that return on assets and return on equity have no effect on stock prices, while earnings per share and net profit margin do.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, EARNING PER SHARE, NET PROFIT MARGIN TERHADAP HARGA SAHAM Erika Agustin; 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/gwpnp796

Abstract

This research aims to examine the influence of Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin on Stock Price. Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin as an independent variable, Stock Price as the dependent variable. This research uses secondary data with a population 44 companies, namely on Nikel sub sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, 36 (thirty six) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with the multiple linear regression analysis method. The results of the research show that simultaneously Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin influences Stock Price. Partially, Current Ratio and Debt to Equity Ratio have a positive influences Stock Prices, Earning Per Share has a negative influences Stock Price, while Net Profit Margin have no effect on Stock Prices
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM Suci Herawati; 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/r29dqm04

Abstract

This study aims to examine the effect of Current Ratio, Debt to Equity Ratio. Return On Equity, Company Age on Stock Price. Current Ratio, Debt to Equity Ratio, Return On Equity, Company Age as independent variables. While Stock Price as the dependent variable. This study uses secondary data with a population of 44 companies, namely nickel sub-sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, as many as 13 (thirteen) companies that are research samples with observation years 2021-2024. The sampling technique used is purposive sampling with multiple linear regression analysis methods. The results of this study indicate that simultaneously Current Ratio, Debt to Equity Ratio, Return On Equity, Company Age have an effect on Stock Price. Partially Current Ratio, Return On Equity, Company Age have no effect on Stock Price while Debt to Equity Ratio has an effect on Stock Price.
PENGARUH CITRA MEREK DAN KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN APLIKASI MAXIM PADA MASYARAKAT DI KOTA SEMARANG Fadhioma Ammarendra; Ratih Hesty Utami Puspitasari; Rita Meiriyanti
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: 10.69714/64gpst25

Abstract

Competition in online transportation services in Semarang City encourages companies to understand the factors that influence customer loyalty. Maxim, as one of the online transportation service providers, faces challenges in the form of customer complaints regarding the accuracy of pickup points, fare changes, and limited application features. This study aims to examine the effect of brand image and service quality on customer loyalty with customer satisfaction as a mediating variable. The research approach uses a quantitative method with a survey technique on 96 Maxim user respondents in Semarang City who were selected by purposive sampling. Data analysis was carried out using the Partial Least Square (PLS) technique with the help of SmartPLS 3.0 software. The results of the study indicate that brand image has a positive and significant effect on customer satisfaction, brand image does not affect loyalty, service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on loyalty, customer satisfaction has a positive and significant effect on loyalty, brand image does not affect customer satisfaction and has an impact on loyalty, service quality affects customer satisfaction and has an impact on loyalty. The practical implication of the results of this study is the importance for Maxim to focus on improving its brand image and service quality, especially on the accuracy of pickup locations, tariff stability, and optimization of application features, in order to maintain and increase customer loyalty amidst competition in online transportation services.
PENGARUH TOTAL ASSET TURN OVER (TATO) DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN ON ASSET (ROA) PADA PT UNILEVER TBK PERIODE 2012-2024 Zahrotun Nabilah; 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/wk967c88

Abstract

This study aims to analyze the effect of Total Asset Turn Over (TATO) and Sales Growth on Return on Assets (ROA) at PT Unilever Tbk during the 2012–2024 period. ROA is used as an indicator of profitability, TATO reflects asset utilization efficiency, while sales growth indicates the company’s revenue performance over time. The research method employed is a quantitative approach using secondary data from the company’s annual financial reports. Data analysis was conducted using multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results show that TATO has no significant effect on ROA, while sales growth has a significant effect on ROA. Simultaneously, both TATO and sales growth influence ROA. These findings suggest that sales growth plays a crucial role in improving profitability, while asset efficiency alone is not sufficient without adequate sales performance.
PENGARUH ARUS KAS OPERASI DAN LABA BERSIH TERHADAP DIVIDEN KAS PADA PT SUMBER ALFARIA TRIJAYA TBK PERIODE 2014-2024 Sindi Umadini Syafrina; 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: 10.69714/80f3yq43

Abstract

This study aims to determine the effect of Operating Cash Flow as measured by the Operating Cash Flow Ratio (OCF) and Net Profit with Net Profit Margin (NPM) on Cash Dividends using Dividend Per Share (DPS) at PT Sumber Alfaria Trijaya TBK. The research method used is an associative quantitative method. The population of this study is the financial statements of PT Sumber Alfaria Trijaya TBK, while the samples used are the financial position report, profit and loss report and cash flow report of PT Sumber Alfaria Trijaya TBK for the 2014-2024 period. The data analysis techniques used are descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t tests, F tests and coefficients of determination processed using SPSS version 27. The results of the study indicate that partially Operating Cash Flow (Operating Cash Flow Ratio) does not have a significant effect on Cash Dividends (Dividend Per Share). While Net Profit Margin has a significant effect on Cash Dividends (Dividend Per Share), simultaneously Operating Cash Flow Ratio and Net Profit Margin have a significant effect on Cash Dividends (Dividend Per Share). With a determination coefficient of 54.0%.

Page 14 of 17 | Total Record : 170

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