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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 192 Documents
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ANALISIS STRATEGI PEMASARAN DALAM IKLAN AQUA ‘Tidak Semua Air Itu AQUA’ PADA ERA DIGITAL Syabrina Octaviani; Yushie Maria Hutagalung; Dhea Annatasya; Rahel Anastasia
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/wdrmkw60

Abstract

In the digital age, advertising marketing strategies have become crucial for bottled water products, including AQUA. This study aims to analyze the marketing strategy in the “Not All Water is AQUA” advertisement in the digital age using a qualitative approach to understand the message, communication techniques, and the effectiveness of digital strategies in building consumer trust. The results of the study indicate that the integration of conventional and digital strategies through informative messages and the effective use of digital platforms increases consumer reach and engagement. The novelty of this research lies in the presentation of a model for adapting classic messages into digital content that is relevant to the Fast-Moving Consumer Goods industry, providing an academic contribution in the form of strategic guidance for well-known brands in facing digital transformation. Overall, the flexibility of marketing strategies has been proven to strengthen brand awareness amid intense industry competition.
PENGARUH KEPATUHAN TERHADAP SOP KEUANGAN DAN PENGAWASAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGGUNAAN DANA PADA KB NU MAYANGAN Nur Lailatul Azhima; Aulia Fachreza Ulfa; Gunawan Aji
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s5726e79

Abstract

This study aims to analyze the influence of compliance with financial Standard Operating Procedures (SOPs) and internal auditor supervision on the effectiveness of fund utilization at KB NU Mayangan. This research uses a qualitative descriptive approach to obtain in-depth understanding of how procedures and internal supervision operate within financial management practices. Data were collected through in-depth interviews, observation of financial administration activities, and documentation related to institutional financial records. The results show that consistent implementation of financial SOPs and optimal internal auditor supervision play an essential role in improving transparency, accountability, and effectiveness of fund utilization. The study also found that strong internal control mechanisms can minimize errors and potential misuse of funds, thus supporting the improvement of the quality of educational services at KB NU Mayangan.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI TEKSTIL Gita Afrillia Aulina; Sugeng Priyanto
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: 10.69714/1gfcta36

Abstract

This study aims to determine the effect of Liquidity, Solvency, Activity, and Profitability variables on Firm Value in Textile Industry Companies. The population used in this study is Textile Industry Companies listed on the Indonesia Stock Exchange with a research observation period of 2020-2024. Sample selection uses a purposive sampling method based on certain criteria adjusted to the objectives of the research problem. The number of samples used in this study was 10 from 22 companies. The data analysis technique used in this study was Multiple Linear Regression Analysis with the SPSS version 26 program tool. The results of this study indicate that solvency and activity have a positive and significant effect on firm value. While liquidity and profitability do not have a significant effect on firm value
AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN BAZNAS TERHADAP TINGKAT KEPERCAYAAN MUZAKKI DI KABUPATEN PEKALONGAN Rizky Uzwatun Khasanah; Astri Afifatul Khikmah; Gunawan Aji
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s9ngg293

Abstract

This study employs a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation, involving BAZNAS administrators and active muzakki in Pekalongan Regency. Data analysis was conducted using an interactive analysis model comprising data reduction, data display, and conclusion drawing, while data validity was ensured through source and method triangulation. The findings indicate that BAZNAS Pekalongan Regency has implemented accountability through the preparation of financial statements in accordance with PSAK 109 standards, the conduct of audits, and the submission of accountability reports to relevant stakeholders. Transparency is manifested through the publication of financial reports and zakat fund distribution activities across various media platforms. The implementation of accountability and transparency has a positive influence on muzakki’s perceptions and levels of trust. However, this study also reveals that muzakki’s understanding of the content of financial statements remains limited. Therefore, efforts are required to enhance the quality of information presentation and communication to ensure that financial information is more easily understood by the public.
ANALISIS PENGGUNAAN BAHASA INDONESIA TERHADAP KEJELASAN LAPORAN KEUANGAN MAHASISWA AKUNTANSI Arya Dibangga Simatupang; Julfandi Julfandi; Rizki Amelia; Angela Ririn Angelin Bago; Zaki Muhammad Helmi; Muhammad Afiq Ghonim; Muhammad Hanif Kurniawan; Sulthan Alif Baihaqi; Lina Herlina; Perawati Perawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mcjt8m08

Abstract

The correct use of Indonesian plays a crucial role in preparing financial reports, particularly for accounting students. Clarity of language not only influences reader comprehension but also determines the accuracy of the presentation of financial information. This article aims to analyze the use of Indonesian in the clarity of accounting students' financial reports, based on a review of several relevant journals. The method used is a literature review, reviewing previous research that addresses linguistic aspects of financial report writing. The analysis reveals several weaknesses in the use of Indonesian, such as inaccurate sentence structure, inconsistent terminology, and spelling and punctuation errors. These issues contribute to the decreased clarity and accuracy of financial reports. Therefore, it is necessary to improve accounting students' language skills so they can prepare clear, systematic financial reports that comply with Indonesian language rules.
PENGARUH PRODUK, TARIF SEWA, LOKASI DAN PROMOSI TERHADAP TINGKAT OKUPANSI PASAR TRADISIONAL DI PASAR ENCIK PUAN PERAK KOTA TANJUNGPINANG Syahril Prayoga; Winata Wira; Firmansyah Kusasi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mvsjn515

Abstract

Traditional markets play an important role in the local economy, yet many face declining occupancy post-revitalization. This study analyzes the influence of Product, Rental Rates, Location, and Promotion on the occupancy levels of the Encik Puan Perak Market in Tanjungpinang City. Following a massive 79 billion IDR revitalization, the market only achieved a 12.1% occupancy rate in 2025. This research employs a quantitative descriptive approach with a population of active and illegal traders around the market. A sample of 147 respondents was selected using purposive sampling. Data were analyzed using Multiple Linear Regression via SPSS software. The results indicate that, partially, the variables Product, Rental Rates, and Promotion have a positive and significant impact on occupancy levels. Conversely, the Location variable does not have a significant influence. Simultaneously, all independent variables affect the dependent variable with an explanatory power (Adjusted R Square) of 73.8%. These findings suggest that management should prioritize internal accessibility and intensive promotion over mere geographical location to attract traders.
PERAN ANGGARAN PRODUKSI DALAM MENGENDALIKAN BIAYA DAN MENJAGA KELANCARAN PROSES OPERASIONAL PERUSAHAAN Wa Ode Jeslin; Try Wahyuni Mawatdah; Khoirotunnisa Limbong; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4eqcz654

Abstract

This study aims to analyze the role of the production budget in controlling production costs and maintaining the smoothness of a company’s operational processes. The production budget is a crucial component of management planning and control, as it serves as a guideline for allocating resources and managing production activities efficiently. This research uses a qualitative approach with a library research method by reviewing relevant textbooks, scientific journals, and research articles related to production budgeting. The results indicate that the production budget functions as a tool for planning, organizing, supervising, and controlling production activities. Through an effective production budget, companies are able to control raw material costs, direct labor costs, and manufacturing overhead costs by analyzing variances between budgeted and actual costs. Proper and realistic production budgeting helps minimize cost inefficiencies, reduce waste, and ensure continuous and efficient operational performance, thereby supporting the achievement of organizational objectives in a competitive business environment.
ANALISIS RISIKO COLD CHAIN DALAM DISTRIBUSI VAKSIN COVID-19 DI WILAYAH BANDUNG MENGGUNAKAN PENDEKATAN FMEA DAN SWOT Wynda Gerika Panjaitan; Riskita Farida Sihaloho; Cindy Kharina Khafur; Muhammad Yogi Firmansyah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sb5eqr40

Abstract

The distribution of COVID-19 vaccines requires a cold chain system to maintain temperature stability and vaccine effectiveness. However, in practice, this system is vulnerable to various risks, especially in densely populated areas such as Bandung. This study aims to analyze the risks in the cold chain system for COVID-19 vaccine distribution in the Bandung area using the Failure Mode and Effect Analysis (FMEA) and SWOT Analysis approaches, based on a retrospective study using secondary data. The FMEA results show three high-priority risks: (1) power outages during storage (RPN = 216), (2) operational errors by officers (RPN = 192), and (3) damage to portable cooling devices (RPN = 192). The SWOT analysis revealed Strengths in inter-agency coordination, but the main Weaknesses lie in uneven cooling infrastructure and limited human resources. This study recommends technology-based mitigation (such as IoT for real-time temperature monitoring), regular training, and improvements to logistics infrastructure. These findings provide practical contributions to planning a more resilient vaccine distribution system in the face of future health emergencies
STRATEGI PEMASARAN USAHA KULINER TRADISIONAL BERBASIS ANALISIS 4C, 4P, DAN TOWS: STUDI KASUS WARUNG NASI AMPERA Anisyah Thiara Cheche Ardhana; Ananda Aisah Sa'adatutdarain; Muslimah Dian Surahmi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/xe96jz41

Abstract

The culinary industry in Indonesia is experiencing increasingly fierce competition along with changes in consumer consumption patterns and the development of digital technology. These conditions require culinary entrepreneurs to have adaptive and sustainable marketing strategies to maintain competitiveness. This study aims to analyze the marketing strategies implemented by Warung Nasi Ampera, a traditional culinary business that has been able to survive and grow in the long term. The research method used was a qualitative approach with a case study design. Data collection was carried out through interviews, observations, and documentation studies. Data analysis was conducted using the situational analysis (4C) approach, the marketing mix (4P), and the TOWS analysis. The research results show that Warung Nasi Ampera's main strengths lie in strong brand awareness, authentic flavors, affordable prices, and customer loyalty. However, the company still faces weaknesses such as suboptimal digital marketing utilization and a minimal customer loyalty program. The TOWS analysis indicates that strengthening digital marketing, product innovation, and standardizing marketing strategies across branches are strategic steps that can sustainably increase the company's competitiveness. This research is expected to serve as a reference for traditional culinary entrepreneurs in formulating adaptive marketing strategies amidst the competitive food industry.
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI Anggun Rohaya Putri Munthe; Mella Afrina; Nidaul Husna; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ykywch85

Abstract

The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.

Page 19 of 20 | Total Record : 192

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