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Contact Name
Antariksa Wibawa
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dendy.kurnia94@gmail.com
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+628812995758
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jimat@smartpublisher.id
Editorial Address
Jl. Kyai Sembung No. 43 Blorok, Kecamatan Brangsong, Kabupaten Kendal - Jawa Tengah 51371
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Kab. kendal,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen dan Akuntansi
ISSN : 30472792     EISSN : 30472032     DOI : 10.69714
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)
Articles 192 Documents
ANALISIS OPTIMASI RUTE DISTRIBUSI BARANG MENGGUNAKAN VEHICLE ROUTING PROBLEM (VRP) MODEL SWEEP METHOD PADA PT. XYZ Anisa Nur Rohmah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/k1gd2g70

Abstract

Distribution activities are critical for ensuring efficient and timely delivery of goods to consumers. Transportation problems arise when companies must determine cost-effective delivery routes with optimal travel time. This study determines the most efficient transportation routes for PT. XYZ in serving 12 customer points from a single depot using the Vehicle Routing Problem (VRP) approach with the Sweep Method. Data include customer locations, geographic coordinates (X-Y), and demand quantities, processed using Microsoft Excel through coordinate conversion to polar format and systematic sweeping for route optimization. This research differs from previous studies by integrating actual customer geographic data in Bandung with the Sweep Method, simultaneously considering vehicle capacity and demand distribution to produce a realistic and applicable route model for logistics companies. Results show four optimal routes with a total distance of 106.27 km and delivery capacity of 510 units per day, reducing transportation costs and enhancing overall distribution efficiency.
PENGARUH AUDIT TENURE, FEE AUDIT, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2021-2024) Etheline Angelica Goldie; Anissa Amaliya Mulya
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s1961230

Abstract

This study aims to analyze the influence of audit tenure, audit fee, auditor rotation, and firm size on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research method uses secondary data obtained from the companies’ annual reports. Samples were selected using purposive sampling based on specific criteria, and data were analyzed using logistic regression. The results show that audit tenure has a significant negative effect on audit quality. Meanwhile, audit fee, auditor rotation, and firm size have a significant positive effect on audit quality.
PENGARUH PENGGUNAAN BAHASA ASING TERHADAP KOMUNIKASI GEN Z Ayu Azumi; Dhea Amelia; Ra'abiatuladawiyah Ra'abiatuladawiyah; Salma Habina Pratiwi; Yuni Zahara
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4qwd3q18

Abstract

This study aims to analyze the influence of foreign language use on Generation Z’s communication patterns in various interaction contexts, including education, social relationships, and digital media. Generation Z is widely exposed to globalization and technological advancement, making the use of foreign languages particularly English increasingly common in daily conversations. This phenomenon is not only related to linguistic ability but also affects social identity, communication styles, and interpersonal perceptions. This study uses a descriptive qualitative approach through in-depth interviews, observation, and documentation involving informants aged 17–25. The findings indicate that foreign language use influences Generation Z’s communication in three major aspects: (1) increased linguistic flexibility and creativity, (2) social relationship dynamics shaped by differences in language competence, and (3) the emergence of hybrid communication styles combining local and foreign languages. These findings highlight the transformation of communication prompted by linguistic globalization within the everyday lives of Generation Z.
PENGARUH PACKAGING DAN PROMOSI DENGAN MINAT BELI TERHADAP KEPUTUSAN PEMBELI DI NYAH LIEM HERBAL FARM KABUPATEN KENDAL Faiz Maulana Majid; Ratih Hesty Utami Puspitasari; Shofif Sobaruddin Akbar
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/f4sg2q68

Abstract

This study aims to analyze the influence of packaging and promotion along with purchase intention on buying decisions at Nyah Liem Herbal Farm in Kendal Regency. It is based on the idea that purchasing decisions for a product are influenced by several factors, including the product itself, promotion, packaging, and marketing strategy. This research focuses on examining purchase intention and buying decisions for Nyah Liem Herbal feed concentrate products made from herbal ingredients. This study uses quantitative research, which is causal or associative in nature. The sampling technique used is total sampling of all consumers who purchased Nyah Liem Herbal concentrate products, totaling 38 people. Data collection in this study was carried out using a questionnaire. Data analysis employed instrument testing, prerequisite testing, and hypothesis testing with the help of the SmartPLS application. The research results show a Goodness of Fit index value of 0.698, which is higher than the normative value of 0.36, indicating that the GoF value is considered large. The percentage of the questionnaire items used shows an R-Square value for the variables of packaging and promotion on buyer decisions of 48%. Packaging and promotion on purchase intention is 92.7%. The model has an average effect size of 0.226, indicating that the model has an effect size categorized as medium or moderate. The conclusions are: (1) there is an influence of packaging and promotion on purchase intention and buyer decisions, (2) there is no significant influence of purchase intention on buyer decisions, (3) purchase intention cannot mediate the influence of promotion and packaging on buyer decisions for consumers of Nyah Liem Herbal Farm livestock concentrate products in Kendal Regency. For future researchers, it is hoped that subsequent research will add several factors that affect buyer decisions.
PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MEDIASI Pada Generasi Z di Kota Batang Sekar Intan Guphita; C. Tri Widiastuti; Rita Meiriyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r03wzy77

Abstract

This study to examine and analyze the influence of Financial literacy and financial attidudes on Financial Management Behavior, with Locus of Control as a mediating variable among Generation Z in Batang City. This research is quantitative. The population in this study was gwnwration Z in Batang City, with a sample size of 100 respondents. Data collection was conducted by distributing an online questionnaire via Goggle Form. Data analysis techniques in this study used structural model analysis (Inner Model), measurement model analysisis (Outer Model), and hypothesis testing. Data processing was performed using SmartPLS 4 sofware. The result showed that Financial literacy had no significant effect on Financial Management Behavior, while Financial Attitude had a significant effect on Financial Management Behavior. Financial literacy significantly affected Locus of Control, Financial Attitude significantly affected Locus of Control, and Locus of Control did not significantly affect Financial Management Behavior. Locus of Control was unable to mediate the influence of Financial literacy and financial attitudes on Financial Management Behavior.
PENGARUH HARGA, PROMOSI, DAN KEMUDAHAN AKSES TERHADAP KEPUTUSAN PEMBELIAN “STUDI PADA UMKM KULINER ANGKRINGAN MAS GUN SEMARANG SELATAN Dian Rizky Febriana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6jby6012

Abstract

The rapid growth of the culinary industry, particularly in the MSME sector, has intensified competition, requiring business actors to understand factors influencing consumer purchasing decisions. Price, promotion, and ease of access are key variables shaping consumers’ perceived value. This study aims to analyze the effects of price, promotion, and ease of access on purchasing decisions at the culinary MSME Angkringan Mas Gun in South Semarang. A quantitative approach was applied using a survey of 385 respondents determined through the Lemeshow formula. Data were collected using Likert-scale questionnaires and analyzed with SPSS, including validity, reliability, classical assumption tests, and hypothesis testing using t-tests and F-tests. The partial t-test results indicate that price has a positive and significant effect on purchasing decisions (β = 0.402; p = 0.000), promotion also shows a positive and significant effect (β = 0.232; p = 0.000), and ease of access has a positive and significant effect (β = 0.331; p = 0.000). Simultaneously, all three variables have a positive and significant influence on consumer purchasing decisions. The study concludes that affordable pricing, effective promotional strategies, and easily accessible locations enhance consumers’ purchasing decisions. These findings provide practical insights for culinary MSMEs in developing competitive and sustainable marketing strategies.
CELEBRITY ENDORSEMENT: TINJAUAN PUSTAKA SISTEMATIS DAN ANALISIS BIBLIOMETRIK Rohmadani Safitri; Hanafi Adi Putranto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9hxrj549

Abstract

Purpose - A growing number of studies have examined celebrity endorsement over the past several decades; however, comprehensive, in-depth, and systematically structured research on this topic remains limited. Therefore, this study aims to conduct a systematic literature review combined with bibliometric analysis to examine celebrity endorsement based on existing empirical evidence. Design/Methodology/Approach - This study adopts a Systematic Literature Review (SLR) approach by employing the keyword “celebrity endorsement” in article titles, abstracts, and keywords within the Scopus database. The search process identified 1,745 publications published between 1984 and 2025. Data collection was carried out on December 15, 2025, and the retrieved publications were subsequently analyzed using bibliometric techniques supported by VOSviewer software. Findings - Based on the literature review, a total of 833 articles were identified from various academic publication sources. Research activity on this topic has shown significant intensity since 1984, marked by an increasing number of scholarly works produced by researchers. Most of these articles are written in English and published in reputable academic journals. In terms of country contributions, the United States ranks first as the leading contributor of publications. The disciplines most frequently covering these studies include business, management and accounting, social sciences, as well as economics, econometrics, and finance. Research Limitations/Implications - This study relies exclusively on articles indexed in the Scopus database, which may limit the generalizability of the findings. Future studies are encouraged to incorporate additional academic databases, such as the Web of Science, to broaden the scope and enhance the robustness of research outcomes. From a practical perspective, the findings provide valuable guidance for marketers and companies in designing effective promotional strategies through celebrity endorsement, by considering the alignment between the celebrity’s image, brand values, and consumer preferences to achieve optimal marketing impact. Originality/Value - Although research on celebrity endorsement continues to expand globally, comprehensive and integrative studies remain scarce. Accordingly, this study contributes by systematically mapping the intellectual development and future research directions of celebrity endorsement
EFEKTIVITAS EMOTIONAL INTELLIGENCE TRAINING TERHADAP MAHASISWA DI PRESIDENT UNIVERSITY Iman Permana; Moh Rafli Alif Aghna; Metiya Riska Pangayow; Anak Agung Ayu Mila Raka Prihandini; Ayutia Faras Mita; Kevin Putra Wimartha; Tesalonika Simanjuntak; Razza Ananda Febryant
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gcbh0049

Abstract

This study has a goal of testing the effectiveness of emotional intelligence training in enhancing emotional intelligence competency among President University students. The Study used a quantitative approach among 20 Students who took part in a training session conducted in a 90-120 minute session. The training involved five aspects of emotional intelligence, namely: self awareness, self regulation, empathy, motivation, and social skills. Data gathering involved using pre test and post test questionnaires, which were processed using a descriptive technique attached to a thematic approach based on the Kirkpatrick Training Evaluation Model. The results of the study showed an increase in emotional intelligence competency in all dimensions measured, proving the efficacy and applicability of conducting emotional intelligence training at a higher education level.
BAGAIMANA IMPLEMENTASI STRATEGI ALIANSI MEREK MEMPENGARUHI EKUITAS MEREK DAN KETERLIBATAN KONSUMEN? (TINJAUAN LITERATUR SISTEMATIS) Shabrina Aulia Adam
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/w62ea142

Abstract

Increasing business competition encourages firms to adopt innovative marketing strategies to strengthen their brand position in the market. One strategy that has gained significant attention is brand alliance, which refers to collaboration between two or more brands to create added value for both companies and consumers. This strategy is believed to enhance brand equity and foster consumer engagement through brand synergy, shared resources, and enriched brand experiences. However, previous studies remain fragmented and have not yet provided a comprehensive understanding of how brand alliance implementation simultaneously influences brand equity and consumer engagement. Therefore, this study aims to examine the impact of brand alliance strategies on brand equity and consumer engagement using a systematic literature review approach. The research method follows the PRISMA framework by reviewing reputable international journal articles published between 2014 and 2024 through stages of identification, screening, and in-depth analysis. From an initial pool of 237 articles, 19 relevant studies were selected for further examination. The findings reveal that brand alliance implementation generally has a positive effect on brand equity, particularly in terms of perceived quality, brand credibility, and brand loyalty. In addition, brand alliance is found to enhance consumer engagement by fostering emotional involvement, interactive experiences, and higher perceived value. Nevertheless, the effectiveness of this strategy is highly dependent on brand fit, the level of alliance integration, and appropriate communication strategies. This study concludes that brand alliance is a promising strategic approach for building long-term competitive advantage when it is carefully designed and strategically managed.
BRAND IMAGE: TINJAUAN PUSTAKA SISTEMATIS HIBRIDA DAN ANALISIS BIBLIOMETRIK Naia Salma Nabilah; Thayib Thayib
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/53w3pb22

Abstract

Purpose - A growing number of studies have examined brand image over the past several decades; however, comprehensive, in-depth, and systematically structured research on this topic remains limited. Therefore, this study aims to conduct a systematic literature review combined with bibliometric analysis to examine brand image based on existing empirical evidence. Design/Methodology/Approach - This study adopts a Systematic Literature Review (SLR) approach by employing the keyword “brand image” in article titles, abstracts, and keywords within the Scopus database. The search process identified 16.700 publications published between 1983 and 2025. Data collection was carried out on January 31, 2025, and the retrieved publications were subsequently analyzed using bibliometric techniques supported by VOSviewer software. Findings - Based on the literature review, a total of 6.712 articles were identified from various academic publication sources. Research activity on this topic has shown significant intensity since 1976, marked by an increasing number of scholarly works produced by researchers. Most of these articles are written in English and published in reputable academic journals. In terms of country contributions, the United States ranks first as the leading contributor of publications. The disciplines most frequently covering these studies include business, management and accounting, social sciences, as well as economics, econometrics, and finance. Research Limitations/Implications - This study relies exclusively on articles indexed in the Scopus database, which may limit the generalizability of the findings. Future studies are encouraged to incorporate additional academic databases, such as the Web of Science, to broaden the scope and enhance the robustness of research outcomes. In practice, brand image serves as the foundation for an effective promotional strategy by creating a consistent brand image that aligns with the celebrity image, brand values, and consumer preferences. This alignment creates positive perceptions and consumer trust, thereby increasing marketing effectiveness and purchasing decisions. Social Implications - This study offers analytical insights for academics, practitioners, and the wider community regarding the sustainable application of celebrity endorsement principles derived from the Qur’an and Hadith. Originality/Value - Although research on brand image continues to expand globally, comprehensive and integrative studies remain scarce. Accordingly, this study contributes by systematically mapping the intellectual development and future research directions of brand image