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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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PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE Galuh Setiawati; Windy Freshillya; Soexma Ayu Mustika Ningrum
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sj767y23

Abstract

This study aims to determine the effect of earnings management and financial performance on firm value with the Corporate Governance mechanism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The type of research used is quantitative with sampling using purposive sampling of 7 companies from 56 populations. The analysis technique uses simple regression analysis, classical assumption test and MRA test or Moderated Regression Analysis and the data is processed using SPSS 26. The results showed that partially showed that none of the independent variables (Earnings Management, ROA, ROE, and CR) had a significant effect on the dependent variable Company Value / PBV because the t value of all variables < t table (2.119). However, simultaneously the independent variables of earnings management and ROA together have a significant effect on the dependent variable (Firm Value) in a simple regression model. Meanwhile, based on the moderation t test and moderation f test, the independent variables, namely earnings management, ROA, ROE, CR with moderation variables, namely managerial ownership, institutional ownership, independent board of commissioners, have no significant effect on firm value / PBV.
PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN: (Studi Kasus Terhadap Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Ratna Ayu Murti; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rhbym055

Abstract

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ​​are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
PENGARUH PROFITABILITY, FIRM SIZE, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN INCOME SMOOTHING PADA PERUSAHAAN BUMN GO PUBLIC DI BURSA EFEK INDONESIA (2018-2022) Hasanah, Sumrotul; Susanti, Santi; Indriani, Susi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/emgtnr12

Abstract

This research aims to empirically test the partial and simultaneous influence between the independent variables profitability, firm size and financial leverage with the dependent variable income smoothing in BUMN Go Public companies on the Indonesia Stock Exchange for the period 2018 to 2022. The population in this study is all BUMN Go Public companies listed on the Indonesia Stock Exchange totaling 20 companies with 5 years of observation. The research method used is a quantitative method with secondary data originating from the company's financial reports. The sampling technique used was simple random sampling with the final sample results being 80 total samples. The data analysis techniques used are descriptive statistical analysis, classic multicollinearity assumption test, overall model test, model feasibility test, classification matrix, logistic regression analysis, and hypothesis testing. The data was processed with the help of Eviews version 12 software. This research shows the following results: (1) Partially, the profitability variable has a significant positive effect on income smoothing. (2) Partially, the firm size variable has a significant negative effect on income smoothing. (3) Partially, the financial leverage variable has no effect on income smoothing. (3) Simultaneously all independent variables, profitability, firm size, and financial leverage are proven to have an effect on income smoothing.
PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI Ria Lusiana; Shieren Novelinda; Imroatus Sholekah; Rafli Aldi Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9d8emb09

Abstract

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Julfifa Putri S; Triviana Rahmayanti; Sabina Sri Kirana S; Finka Rahmadita
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5frsy626

Abstract

Tax avoidance is one way to legally avoid taxes that does not violate tax regulations. Corporate responsibility is a type of commitment to company management, ethical operations, economic development and improving the quality of life of employees and society. The aim of this research is to determine the effect of good governance (audit quality and audit committee) and corporate social responsibility on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research tests the influence of the independent variable, namely. corporate governance and corporate social responsibility on the dependent variable, namely. tax avoidance with a quantitative approach. This research covers four manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used in this research is the purposive sampling method. The results of this research indicate that good governance (audit quality and audit committee) and corporate social responsibility have a negative effect on tax avoidance.
PENGARUH FINANCIAL TARGET, INEFFECTIVE MONITORING, DAN TOTAL ACCRUALTERHADAP FINANCIAL DISTRESS PADA BANK UMUM SYARIAH  YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2018 – 2022 Febry Anggraeni Septariani; Santi Susanti; Susi Indriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9hg2nn53

Abstract

This study aimed to examine the effect of Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) on Financial distress. The research method used in this research is a quantitative method. Data collection techniques are carried out using documentation techniques. The population used in this research is Sharia Commercial Banks registered with the Financial Services Authority in 2018-2022 using a purposive sampling method, so the number of samples for this research is 60 financial report data from Sharia Commercial Banks registered with the Financial Services Authority for 5 years. Data was obtained by collecting data from the annual financial reports of Sharia Commercial Banks on each company's website. The data analysis technique used is logistic regression analysis which has previously passed the multicollinearity test, model suitability test and hypothesis testing using SPSS software for windows. The research results show that Financial target(ROA) has a significant influence on financial distress, while Ineffective monitoring (IND) and Total Accruals (TATA) do not have a significant influence on financial distress. And simultaneously Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) have a significant effect on financial distress in Islamic commercial banks, with a Nagelkerke R Square value of 17.8%.
JENIS-JENIS KEWIRAUSAHAAN YANG MEMPENGARUHI TINGKAT KEPRIBADIAN DAN KETERAMPILAN INTERPERSONAL TERHADAP KEBERHASILAN WIRAUSAHA Lediana Lediana; Nofikasyara Dhea; Fortunata Blandina Panamuan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x3fces90

Abstract

This article intends to find out the level of personality and interpersonal skills of an entrepreneur towards the types of entrepreneurship that are built. By applying research methods, namely literature studies, where the author does not need to go directly into the field. In this method, the author seeks to collect, evaluate and synthesize various literature sources relevant to the topic discussed. Evident from several sources, the author found that entrepreneurship is not only about building a business, but entrepreneurship can have a significant effect on personality levels and interpersonal skills, which are the key to success and building sustainable relationships with others. There are six types of entrepreneurship that the author includes in this article, namely, trade entrepreneurship, services, the world of teaching and learning, the world of culture and art, agriculture and industry. Various types of personalities are formed from the six types of entrepreneurship displayed by the author, depending on the experience and challenges experienced by entrepreneurs in running their businesses. The average personality formed from entrepreneurship is creative, innovative, independent, and diligent. Not to forget communication skills, leadership and responsibility are also built when building a business.
IMPLEMENTASI KONSEP EDUPRENEURSHIP DI SMK NEGERI 2 PALANGKA RAYA Cahyani, Asnat Nyalong Tasika; Mawarni, Tamara; Sindy, Putri; Sarinawati Sarinawati; Yusnani Yusnani; Triadi, Defri
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cv19sz55

Abstract

This study aims to evaluate the effectiveness of the implementation of edupreneurship through Business Center, Mini Bank, and MPLB Payment at SMK Negeri 2 Palangka Raya. Edupreneurship combines the concepts of education and entrepreneurship to instill entrepreneurial attitudes and competencies in students. With a descriptive qualitative method, this study collects data through interviews, observations, and document analysis to understand the impact of these programs on students' competence and work readiness. The results of the study show that these programs have succeeded in fostering students' entrepreneurial spirit by providing practical experiences that are relevant to the business world. The Business Center helps students understand business management, marketing, and finance. Mini Bank introduces students to good financial management, while MPLB Payment introduces the latest financial technology. The teaching factory engages students in work practices that resemble a real industrial environment, with a strategy of local industry cooperation and internship programs.
EFEKTIVITAS MEKANISME TRANSMISI KEBIJAKAN MONETER JALUR HARGA ASET DI INDONESIA TAHUN 2016 - 2022 Kezia Angel Pinaria; Harya Kuncara Wiralaga; Ari Saptono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0cmp1k58

Abstract

The purpose of this research is to find out how effective the monetary policy transmission mechanism is on the asset price path in 2016-2022 in Indonesia by looking at how inflation responds to changes (shocks) given by related variables and how each transmission variable contributes to explaining the final target which is to stabilize the prices of goods and services that in this research describes through the inflation rate. The analysis method used is the Vector Error Correction Model (VECM) with Impulse Response Function (IRF) analysis and Forecast Error Variance Decomposition (FEVD). The effectiveness of the monetary policy transmission mechanism in this research can be seen from the results of the Impulse Response Function analysis which found that the variables that provided the longest shocks in influencing inflation were, respectively, the inflation variable, RBI7DRR, RPUAB, IHSG, then IPBIBS. Then, the results of the Forecast Error Variance Decomposition analysis found that the variable that made the biggest contribution in explaining inflation was the inflation variable itself, followed by RBI7DRR, IPBIBS, IHSG, and RPUAB.
PENGARUH BEBAN KERJA TERHADAP SEMANGAT KERJA PEGAWAI PADA DINAS PERTANIAN DAN PERKEBUNAN KABUPATEN BIMA Rosdianti Rosdianti; Jaenab Jaenab; Ikbal Irawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4ty2yb74

Abstract

This research aims to determine the significant influence of workload on employee morale at the Bima Regency Agriculture and Plantation Service. This research is included in the Associative research category. The population in this research used all employees at the Bima Regency Agriculture and Plantation Service, totaling 222 employees. The research technique used was purposive sampling. The research sample used was all 44 employees in the extension sector.  The instrument in this research is a questionnaire with a Likert scale. Observation data collection techniques, questionnaires, literature study. The data analysis technique uses validity tests, reliability tests and simple linear regression tests and then processed using SPSS. The results of the research show that workload has a significant effect on employee morale at the Bima Regency Agriculture and Plantation Service.

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