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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 GROSS PROFIT MARGIN, EARNING PER SHARE, NET PROFIT MARGIN, DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM Nicholas Nicholas; 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/tfk97v60

Abstract

The purpose of this study was to determine the effect of Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age on Stock Price. The sample in this study amounted to 36 nickel sub sector mining companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling technique used in this study was purposive sampling with multiple linear regression analysis methods and using the SPSS version 20.0 program. The results of this study indicate that simultaneously the variables Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age affect the Stock Price. While partially Gross Profit Margin, Net Profit Margin, and Company Age have no effect on Stock Prices.
PENGARUH FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP KINERJA KEUANGAN Leonardo Krisman; Anissa Amalia Mulya
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/x3apea88

Abstract

This research aims to examine the influence of Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover on Finansial Performance. Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover as an independent variable, Finansial Performance as the dependent variable. This research uses secondary data with a population of 44 companies, namely on Nikel sub sector mining companies listed on the Indonesian Stock Exchange in 2021-2024, 13 (thirteen) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with multiple linear regression analysis method. The results of this research show that partially and simultaneously Firm Size Influences Stock Price. Meanwhile, Current Rasio, Debt to Equity Ratio, Total Assets Turnover have No. Effects on Financial Performance.
PENGARUH KEPUASAN DAN LOYALITAS PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK VIVA COSMETICS DI SURABAYA Okta Faudika Amiarti
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/m40a2v96

Abstract

This study thoroughly explores the key drivers behind consumer decisions to purchase Viva Cosmetics products in Surabaya, centering on two primary factors: customer satisfaction and loyalty. In this context, satisfaction was assessed based on consumer perceptions of product quality, price fairness, and the service received. Meanwhile, loyalty was evaluated by the desire to repurchase, faithfulness to the Viva brand, and the willingness to recommend it to others. To answer this, the study employed a quantitative approach, distributing questionnaires to 107 Viva consumers in Surabaya. The selected respondents were young adults aged 17-30 with a monthly income ranging from IDR 1 million to IDR 3 million. All collected data was then thoroughly analyzed using multiple linear regression. The findings were unequivocal: customer satisfaction proved to be a powerful driver of purchasing decisions. Furthermore, loyalty played an equally crucial role. When examined collectively, both factors made a substantial contribution to a consumer's decision to buy the product. This result offers a key insight: the path to encouraging repeat purchases lies in continuously strengthening customer loyalty. This can be achieved by consistently enhancing product quality, delivering excellent service, and building a powerful brand image.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP MOTIVASI KERJA PEGAWAI DI KECAMATAN RASANAE TIMUR Sapril Sapril; Jaenab Jaenab; Rahmatia Rahmatia
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/n029j929

Abstract

This study aims to examine the influence of transformational leadership on employee work motivation at Rasanae Timur District. The type of research used is associative research with a quantitative approach. The population in this study consisted of 72 employees of Rasanae Timur District, with a sample of 32 civil servants selected using purposive sampling. Data collection techniques included observation, questionnaires, and literature study, while data analysis was carried out using validity tests, reliability tests, simple linear regression, correlation analysis, coefficient of determination, and t-test. The results showed that transformational leadership had no significant effect on employee work motivation. This was indicated by a significance value of 0.401 > 0.05 and a t-value of 0.852 < t-table of 1.697. Therefore, the hypothesis stating a significant influence was rejected. The study concludes that other factors beyond transformational leadership play a more dominant role in influencing employee work motivation in Rasanae Timur District.
ANALISIS KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN PADA UD. SONIA KABUPATEN BIMA Indra Widaryanto; Muhajirin Muhajirin; Ita Purnama
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/z51cz081

Abstract

This research investigates the level of product completeness and service quality at UD. Sonia, Bima Regency. A descriptive research method with a quantitative approach was employed, with a sample of 100 respondents who had previously shopped at UD. Sonia. The findings indicate that UD. Sonia's product completeness exceeds 75% of the expected criteria, indicating a good performance. However, the service quality falls short of the expected criteria, scoring less than 75%. This study recommends that UD. Sonia focus on improving its service quality to enhance customer satisfaction.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI BAGIAN MEDIS PADA UPT PUSKESMAS REMBANG 1 Sirojul Ihsan; Anik Nurhidayati
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: 10.69714/752gnm49

Abstract

This study aims to analyze the factors that influence the performance of medical staff at UPT Puskesmas Rembang 1. There are 3 factors analyzed including work competence, workload, and work motivation as independent variables. The population in this study was 71 medical staff. The sampling technique used was saturated sampling. The number of samples used in this study was 71 respondents. The data analysis technique used was multiple linear regression analysis. The Adjusted R Square value of 0.701 as the variability of the dependent variable, namely employee performance, can be explained by independent variables including work competence, workload, and work motivation by 70.1% while 29.9% is explained by variations in other variables not explained in this study. The results of this study indicate that work competence has a significant positive effect on the performance of medical staff, workload has a significant positive effect on the performance of medical staff, work motivation has a significant positive effect on the performance of medical staff.    
PENGARUH KEPEMIMPINAN DAN KOMUNIKASI KERJA TERHADAP KINERJA KARYAWAN PADA PT GLOBAL TIMUR EKSPRESS AREA KEBAYORAN LAMA Fitrah Pratama; Anggada Bayu Seta
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7vx19b64

Abstract

The purpose of the study was to determine how much influence leadership and communication have on employee performance at PT Global Timur Ekspress Kebayoran Lama, both partially and simultaneously. The method used is a quantitative method with a sampling technique using saturated samples, and obtained a sample of 69 respondents. Data analysis using Validity Test, Reliability Test, Classical Assumption Test, Descriptive Analysis, Quantitative Analysis, Correlation Coefficient, Determination Coefficient (KD), and Hypothesis Test. The results of the study indicate that partially there is a positive and significant influence between leadership and employee performance at PT Global Timur Ekspress Kebayoran Lama. This can be proven from the simple linear regression equation Y = 18.676 + 0.567X1. The correlation value is 0.582 and the tcount value is 5.859> ttable 1.672 with a significance of 0.000 <0.05. Partially there is a positive and significant influence between communication and employee performance at PT Global Timur Ekspress Kebayoran Lama. This can be proven from the simple linear regression equation Y = 20.912 + 0.517X2. The correlation value is 0.575 and the tcount value is 5.754> ttable 1.672 with a significance of 0.000 <0.05. Simultaneously there is a positive and significant influence between Leadership and Communication on Employee Performance at T Global Timur Ekspress Kebayoran Lama. This can be proven from the multiple linear regression equation Y = 14.903 + 0.350X1 + 0.305X2. The coefficient of determination is 38.6%. And the Fcount value is 22.408> Ftable 3.16 with a significance level of 0.000 <0.05.
PENGARUH TOTAL ASSET TURN OVER DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PT. INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Tbk PERIODE 2014-2024 Sindi Pebiyani; 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: 10.69714/41qqqm08

Abstract

The purpose of this study is to examine the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) at PT Industri Jamu dan Farmasi Sido Muncul Tbk for the period 2014–2024, both partially and simultaneously. This study employs a quantitative approach using secondary data in the form of balance sheet and income statement reports. The analytical methods applied include multiple linear regression, t-test, and F-test with the assistance of SPSS version 25. The results indicate that TATO and DER each have a positive and significant effect on NPM, with a significance value of 0.001 < 0.05. Simultaneously, both variables are also found to have a significant effect on NPM, with an F-value of 77.214 > F-table 4.46 and a significance level of 0.000 < 0.05. These findings demonstrate that TATO and DER contribute positively to NPM.
PENGARUH KOMUNIKASI DAN KERJASAMA TIM TERHADAP PENINGKATAN KINERJA PEGAWAI PADA DINAS PERHUBUNGAN KABUPATEN BIMA Nurradatul Nurradatul; Jaenab, Jaenab; Kartin Aprianti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zkzxdn69

Abstract

This study aims to determine the effect of communication and teamwork on improving employee performance at the Bima Regency Transportation Agency. The type of research used is associative research with a quantitative approach. The sample in this study were all employees and P3k totaling 65 people, with a sample of 45 ASN employees and 20 P3k employees determined using purposive sampling. Data collection techniques used observation, questionnaires, and literature studies, while data analysis was carried out through validity tests, reliability tests, class assumption tests, multiple linear regression, correlation tests, determination coefficient tests, t tests and F tests. The results of the study indicate that 1) Communication has a significant effect on improving Employee Performance at the Bima Regency Transportation Agency, 2) Teamwork has a significant effect on improving employee performance at the Bima Regency Transportation Agency, 3) Communication and teamwork simultaneously have a significant effect on improving employee performance at the Bima Regency Transportation Agency.
ANALISIS PENERAPAN AKUTANSI AKRESI PADA USAHA BUDIDAYA IKAN LELE DENGAN PERSYARATAN STANDAR AKUTANSI (PSAK) 241 DI KABUPATEN MOJOKERTO Irza Fajrul Falah
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/s5c6e915

Abstract

The purpose of this research is to analyze the application of accrual accounting in tilapia farming businesses in Mojokerto Regency and its alignment with the applicable Financial Accounting Standards (FAS), particularly FAS 241. Tilapia farming is one of the rapidly growing economic sectors in the region, but it has not fully adopted formal accounting principles, including accrual accounting related to the changes in biological asset values. The research used a qualitative approach with a case study method, focusing on 9 tilapia farming businesses in Mojokerto Regency, specifically in Mojoanyar and Puri districts. Data was collected through interviews, questionnaires, and document analysis. The findings show that most of the business operators have not systematically applied accrual accounting in their financial records. This is due to a lack of understanding of accounting standards and the absence of support from relevant parties. The research recommends the need for awareness campaigns and training on accrual accounting and the comprehensive implementation of FAS 241 to improve the transparency and accountability of financial reports. As a result, tilapia farming businesses can be better prepared to face market challenges and obtain better access to financing.

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