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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 207 Documents
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PENGARUH EMPLOYEE ENGAGEMENTS SOFT SKILL DAN HARD SKILL TERHADAP KINERJA PEGAWAI KANTOR CAMAT BATANG CENAKU KABUPATEN INDRAGIRI HULU Yongki Gusriadi; Deswarta Deswarta
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/rz7na647

Abstract

This study aims to analyze the effect of employee engagement, soft skills, and hard skills on employee performance at the Batang Cenaku Sub-District Office, Indragiri Hulu Regency. The population in this study consists of all 35 employees of the Batang Cenaku Sub-District Office, with the sampling technique using a census method. The data analysis method employed is a quantitative approach using multiple linear regression analysis processed through SPSS 27 software. The results of the study indicate that employee engagement and hard skills do not have a significant effect on employee performance, while soft skills have a positive and significant effect. Simultaneously, employee engagement, soft skills, and hard skills significantly influence employee performance. These findings imply that improving soft skills is a key factor in efforts to enhance performance within the public service environment.
THE EVOLUTION OF DIGITAL LEADERSHIP RESEARCH: A SYSTEMATIC LITERATURE REVIEW ON EMPLOYEE PERFORMANCE Asri Winanti Madyoningrum; Gibson Manalu
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: 10.69714/8eck3e44

Abstract

A comparative analysis of five empirical studies reveals a complex pattern of findings regarding the influence of digital leadership on employee performance. Consensus suggests that in corporate and manufacturing contexts, digital leadership has a significantly positive effect, particularly when mediated by increased organizational commitment and employee empowerment. However, this finding is not universal. Studies in the public sector show that digital leadership does not have a significant direct effect, indicating that the bureaucratic context and organizational readiness are critical limiting factors. Furthermore, its effectiveness has been shown to depend on contingency factors such as employee digital literacy and the quality of the organization's digital culture, which can act as either enablers or inhibitors. Therefore, it can be concluded that the success of digital leadership depends heavily on the alignment between leader competencies, subordinate digital capabilities, and the organizational culture's readiness for transformation.
PENGARUH DESAIN VISUAL TERHADAP MINAT BELI GENERASI Z PADA BRAND TIMEPHORIA Putri Andreas Tuti; Sherena Wahyutari
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: 10.69714/4mt5br04

Abstract

Visual design is a crucial element in increasing consumer interest in products, including for the cosmetic brand TimePhoria. This study is intended to investigate the impact of visual design on the purchase intention of Generation Z consumers residing in the Solo Raya area with a minimum age of 17 years. The research approach is based on a quantitative method with simple linear regression analysis. Data acquisition was conducted by means of the distribution of questionnaires to 75 participants included in the Generation Z group. The findings of this study indicate that visual design contributes significantly to purchase intention. The coefficient of determination ($R^2$) parameter of 0.323 indicates that visual design is able to interpret 32.3% of the changes in purchase intention, while the residuals 67.7% is accounted by additional determinants omitted from the current analysis. This empirical evidence shows that attractive visual design that resonates with consumer characteristics can increase purchase intention toward TimePhoria products. The research is projected to function as a practical reference for business actors in developing visual design-based marketing strategies to encourage consumer purchasing decisions.
GRI 307 DAN MITIGASI KRISIS: ANALISIS KOMPARATIF KEPATUHAN LINGKUNGAN PERUSAHAAN DI TENGAH TREN BENCANA ALAM SUMATERA Amelia Nurlita; Syarifatul Hayati; Andini Ramadhani; Zul Azmi
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/an1tf293

Abstract

The escalation of hydrometeorological disasters in Sumatra has reached an alarming level, where ecosystem degradation is often exacerbated by failures in corporate environmental governance. This study aims to conduct a comparative analysis of corporate environmental compliance in Sumatra using the GRI 307 standard and to evaluate how reporting transparency correlates with the effectiveness of disaster mitigation and national regulations (Law No. 32/2009 on Environmental Protection and Management). The method employed is a descriptive-qualitative approach through content analysis of sustainability reports from the extractive and agricultural sectors. The results indicate a strong spatial correlation between low compliance levels (Red/Black PROPER ratings) and the occurrence of landslides and floods resulting from technical failures in slope stability and drainage systems. Conversely, companies that are transparent in reporting environmental sanctions tend to be more responsive in implementing technical improvements that function as early warning systems. This research demonstrates that GRI 307 transparency is a crucial predictive instrument for disaster mitigation. Suggested policy implications include the necessity of integrating the Ministry of Environment and Forestry (KLHK) sanctions database into the Financial Services Authority (OJK) reporting system to ensure the validity of green investments and the accuracy of disaster risk management in Sumatra.
STRATEGI ORGANISASI DALAM MENCAPAI KEUNGGULAN BERSAING BERKELANJUTAN: LITERATURE REVIEW Anggitasari Anggitasari; Nugroho Yekti Utami
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/wet9gg25

Abstract

The increasingly dynamic business competition requires organizations to implement strategies that enable them to achieve sustainable competitive advantage. The Resource-Based View (RBV) perspective emphasizes that competitive advantage is primarily derived from internal organizational resources rather than external market conditions. However, previous studies show varying findings regarding which RBV indicators most strongly contribute to sustainable competitive advantage. Therefore, this study aims to analyze organizational strategies in achieving sustainable competitive advantage based on the Resource-Based View through a synthesis of prior research. This study employs a literature review method by selecting open-access journal articles published between 2020 and 2025 that are relevant to RBV and competitive advantage. The selection process resulted in eight primary articles, which were analyzed using content analysis. The findings reveal that sustainable competitive advantage can be achieved when organizations simultaneously manage resources that are valuable, rare, inimitable, and non-substitutable. Moreover, the results indicate that intangible resources such as managerial capabilities, human capital, organizational culture, and specific knowledge play a dominant role in supporting organizational strategy. These findings confirm the continued relevance of the Resource-Based View as a core theoretical framework in strategic management studies and provide theoretical implications for organizations seeking to strengthen long-term competitive advantage across various sectors.
META ANALISIS TRANSFORMASI DIGITAL TERHADAP KINERJA KARYAWAN: TINJAUAN DARI STUDY TERDAHULU Ageng Syofy; Nur Azizah; Aaliyah Cahya Mustika; Mailatul Abadiya; Budi S.P.N.
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/kgm3dt65

Abstract

This study employs a quantitative meta-synthesis (systematic literature review) focusing on empirical studies that examine the relationship between Digital Transformation (DT) and Employee Performance (KP) using multivariate statistical analysis such as SEM-PLS or regression. The analysis includes explicit statistical parameters such as path coefficients, T-statistics, and P-values from 14 studies (k=14) drawn from various contexts, including PLN UP3 Situbondo, Bank Indonesia Jabar, Moewardi Hospital Surakarta, and Songket Palembang SMEs. The review results consistently show that DT has a positive and significant impact on employee performance across various sectors such as healthcare, banking, and public services. The strength of DT's influence on KP is found to be highly optimistic when mediated by key variables such as Job Satisfaction, Individual Readiness to Change, and Digital Empowerment. Paradoxically, the review finds that Technostress can positively and significantly affect performance, especially when Organizational Support (Perceived Organizational Support) acts as a moderator that strengthens it. The study concludes that the success of digital transformation lies not only in technology adoption but also in human-centric strategies. These findings enrich the human resource management literature by integrating the JD-R model and providing strategic guidance for managers to manage digital stress through organizational support.
ANALISIS PENENTUAN RUTE DISTRIBUSI PASIR BETON SECARA OPTIMAL DENGAN METODE SAVING MATRIX PADA TB. HEHE Cassandra Anisya Fadillah
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/qg10gc79

Abstract

The increasing need for construction materials requires companies to manage the efficient distribution of concrete sand building materials. The main problem in distribution is the determination of the optimal delivery route so that transportation costs can be reduced without reducing the timeliness and load capacity of the vehicle. This study aims to determine the optimal distribution route of concrete sand using the Vehicle Routing Problem approach with the Saving Matrix method in TB. Hehe in the city of Bandung. The research was conducted through quantitative and qualitative approaches through observation, interviews, and documentation. Primary data is in the form of existing routes, distances between customers, cargo volume, and vehicle capacity on May 10, 2023. The analysis uses distance matrix calculations, distance savings matrices, and the preparation of alternative routes and actual distances with Microsoft Excel and Google Maps. The results showed that there was no savings in distribution mileage, before the optimization of 103 kilometers and after the application of the Saving Matrix method to 107 kilometers. However, there was a reduction in the number of routes from 10 routes to 5 routes including two routes that were able to optimize truck capacity by 100 cubic meters in one delivery on the route. In terms of cost, there is a fuel saving of Rp. 91,000 per day by combining the destination location in one route.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SUB INDUSTRI NIKEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024) Risma Udur Br. Sitorus Pane; Dicky Arisudhana
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/fg8c3w53

Abstract

Tax avoidance is an action aimed at reducing taxable income through tax planning, either by complying with applicable regulations or otherwise. This study aims to examine the effect of profitability, leverage, firm size, and audit quality on tax avoidance, which is measured using the Effective Tax Rate (ETR) proxy, in nickel sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study uses secondary data with a population of 44 nickel sub-sector mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sampling technique used is purposive sampling, and the data are analyzed using multiple linear regression analysis. The results of this study indicate that partially and simultaneously, profitability and firm size quality have a significant effect on tax avoidance. Meanwhile, leverage and audit does not have a significant effect on tax avoidance. The practical implication of this study is that it can be used as a consideration for companies in making business decisions, particularly in their taxation activities.
KARAKTERISTIK JASA RUMAH SAKIT DALAM PERSPEKTIF MANAJEMEN RUMAH SAKIT:  INTEGRASI KUALITAS LAYANAN DAN PENGALAMAN PASIEN Delima Cheryka; Dewi Ayu Wardhani; Eka Wisarini Putri; Elang Muhammad Firdaus; Fatimah Fatimah; A Rohendi
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: 10.69714/17vqcf05

Abstract

Hospitals are healthcare service organizations with complex characteristics, as the services provided are directly related to patient safety, clinical quality, and quality of life. In recent years, hospital service characteristics have evolved in response to increasing demands for service quality, greater attention to patient experience, and the accelerated adoption of digital technologies in healthcare delivery. These developments require a more comprehensive understanding from a hospital management perspective. This article aims to analyze the characteristics of hospital services from a hospital management perspective, with particular emphasis on the integration of service quality, patient experience, patient-centered care, and service digitalization. This article employs a conceptual-analytic approach based on a literatur review. The analysis is conducted through the examination and synthesis of concepts and findings from previous studies related to hospital service characteristics and hospital management published between 2020 and 2025. The literature is used as a theoretical foundation and conceptual reference to build an analytical framework, rather than as the object of a systematic review. The analysis indicates that service quality remains a fundamental foundation of hospital services, particularly in ensuring patient safety and clinical quality. However, service quality alone is no longer sufficient to explain the overall value of hospital services. Patient experience has emerged as a strategic dimension influencing patient satisfaction, trust, and hospital reputation. Furthermore, the implementation of patient-centered care strengthens the shift in service orientation toward patient needs, while digitalization reshapes interactions between patients and healthcare providers. In conclusion, hospital service characteristics are multidimensional and need to be managed in an integrated manner. Hospital management is required to combine clinical quality, service processes, patient experience, and organizational readiness for digital transformation in order to deliver patient-oriented and sustainable healthcare services.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM Naomi Hesti Permatasari Suwanda; Dicky Arisudhana
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/cym9ce95

Abstract

This study analyzes the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Operating Cash Flow on the stock prices of real estate and property companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This quantitative research uses secondary data obtained from annual financial statements and applies multiple linear regression analysis. The results indicate that, based on the model feasibility test, all four variables collectively influence stock prices. Partially, Return on Assets, Debt to Equity Ratio, and Operating Cash Flow have a significant effect on stock prices, while the Current Ratio does not have a significant effect.

Page 20 of 21 | Total Record : 207

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