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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 222 Documents
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PENGARUH CASH RATIO, DEBT TO ASET RATIO, UKURAN PERUSAHAAN, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASET Maliny Putry Widowati; Ivo Rolanda
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: 10.69714/0a2q5e46

Abstract

This research is motivated by the importance of a company's ability to manage financial performance to increase profitability, especially in pharmaceutical sub-sector companies that face high competition and industry dynamics, especially in the post-pandemic period characterized by fluctuating financial performance. This study aims to analyze the effect of Cash Ratio, Debt to Asset Ratio, Company Size, and Inventory Turnover on Return on Assets in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2019-2024. This study uses a quantitative research method with secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange. The sampling technique used is Census Sampling, namely the entire population is used as a research sample. The data analysis method used is Multiple Linear Regression Analysis with the help of the IBM SPSS program version 26. The results show that Cash Ratio has a positive effect on Return on Assets, Debt to Asset Ratio and Company Size have a negative effect on Return on Assets, while Inventory Turnover has no effect on Return on Assets.
CUSTOMER EXPERIENCE DAN SERVICESCAPE PADA DESTINASI WISATA: ANALISIS 7P DAN DAMPAKNYA TERHADAP REVISIT INTENTION DI PANTAI BOSOWA Nur Fadilah Ayu Sandira; Nulthazam Sarah
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: 10.69714/6mt4tm11

Abstract

The increasing competition among urban beach tourism destinations, which requires managers to create memorable experiences in order to enhance tourists’ revisit intention. Pantai Indah Bosowa, as one of the coastal destinations in Makassar City, offers a unique integration of natural scenery and commercial facilities that shape a distinctive recreational atmosphere. This research aims to analyze the role of customer experience and visual servicescape in influencing tourists’ revisit intention. A qualitative approach was employed through in-depth interviews and field observations. The findings reveal that emotional, sensory, and social experiences derived from sea views, sunset ambiance, cafés with live music, aesthetic photo spots, gazebos, and supporting facilities are the dominant factors encouraging revisit intention. Physical evidence and visual spatial configuration were identified as the most influential elements in shaping positive tourist experiences. The study concludes that the success of urban beach destinations is determined not merely by pricing and promotional strategies, but primarily by their ability to consistently create authentic, engaging, and memorable experiences for visitors.
STUDI IMPLEMENTASI MANAJEMEN RISIKO PADA PT ASURANSI MULTI ARTHA GUNA TBK PERIODE 2020-2024 Indri Iswardhani
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/bt8es116

Abstract

This study analyzes the implementation of risk management at PT Asuransi Multi Artha Guna Tbk for the 2020-2024 period using a qualitative descriptive approach with content analysis of annual and sustainability reports. The results show that the company has implemented risk management consistently and structurally through four main pillars. Risk identification is carried out participatively through a risk register with 9 risk categories according to POJK No.44/POJK.05/2020. Risk measurement includes sensitivity analysis of exchange rates, market prices of securities, credit quality, and IBNR. Risk monitoring is conducted in tiers through regular committee meetings and analysis of asset-liability maturity profiles, indicating a strong liquidity position. Insurance risk mitigation is executed through prudent underwriting policies and comprehensive reinsurance strategies through proportional and non-proportional programs. The company's soundness level is rated 2 (healthy) with RBC consistently above 120% and is able to manage limited litigation cases without material impact. The consistency of risk management implementation effectively maintains risk profile stability and supports sustainable business growth.
STRATEGI PEMASARAN J&C COOKIES MELALUI ANALISIS TOWS DALAM MENINGKATKAN DAYA SAING INDUSTRI KUE KERING Fawwaz Jannuranti; Arisna Siti Marlina; Reigina Zahira Asshofa
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: 10.69714/1hq8nx66

Abstract

The food industry, particularly the cookie sector, is growing rapidly as lifestyles evolve and consumers increasingly seek practical, innovative, and high-quality products. Using the TOWS analysis approach, this study aims to evaluate J&C Cookies’ marketing strategies in addressing competition within the cookie industry. The method used is qualitative descriptive, utilizing secondary data from company documents, marketing literature, and information on business strategies to examine the company’s internal and external aspects. Data analysis was conducted through data reduction, followed by the creation of a TOWS matrix to generate alternative marketing strategies. To enhance the company’s competitiveness in both local and international markets, the developed strategies include enhancing product reputation during festive occasions, creating new product variations, and expanding market distribution. These strategies are expected to strengthen J&C Cookies’ competitiveness in both local and global markets
PENGARUH KUALITAS PRODUK, PROMOSI, DAN PERSEPSI HARGA TERHADAP MINAT BELI BERULANG SEPATU VENTELA Hadis Saputra; Ravindra Safitra Hidayat
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/j8r3sn58

Abstract

This study aims to determine the effect of price perception, promotion, and product quality on repurchase intention of Ventela shoes among students of the Faculty of Economics and Business, Universitas Budi Luhur. This research uses a quantitative method with a total sample of 100 respondents. The sampling technique used is non-probability sampling with purposive sampling method, and the sample size was determined using the Lemeshow formula. Data were collected through questionnaires using a Likert scale and processed using Microsoft Excel 2021 and SPSS version 26. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. The results show that price perception, promotion, and product quality have a positive and significant effect on repurchase intention. Product quality is the most dominant variable influencing repurchase intention.
PENGARUH PRAKTIK MANAJEMEN SUMBER DAYAMANUSIA – ELEKTRONIK (MSDM-EL) TERHADAP KINERJA KARYAWAN YANG DI MEDIASI OLEH PRODUKTIVITAS ORGANISASI PADA RUMAH SAKIT GIGI DAN MULUT YARSI CEMPAKA PUTIH DKI JAKARTA Dimas Setiawan
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: 10.69714/37xybs27

Abstract

This study aims to determine the effect of Electronic Human Resource Management (E-HRM) and organizational productivity on employee performance at the Yarsi Cempaka Putih Dental and Oral Hospital in DKI Jakarta. This study uses a quantitative approach with a survey method through questionnaires. The sample used in this study consisted of 106 people selected using probability sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 4.0 software to test the validity, reliability, and relationships between variables. The results showed that (1) MSDM-EL had a positive and significant effect on employee performance (ꞵ = 0.288; t = 2.992; p < 0.05), (2) MSDM-EL had a positive and significant effect on organizational productivity (ꞵ = 0.481; t = 5.824; p < 0.05), (3) organizational productivity has a positive and significant effect on employee performance (ꞵ = 0.555; t = 6.044; p < 0.05), (4) MSDM-EL has a positive and significant effect on employee performance through organizational productivity (ꞵ = 0.267; t = 4.842; p < 0.05).
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, LINGKUNGAN KERJA DAN BUDAYA KERJA TERHADAP KEPUASAN KERJA KARYAWAN (STUDI PADA KARYAWAN GENERASI Z DI DKI JAKARTA) Almira Talitha Zuleiha; Antyo Pracoyo; Enny Haryanti; Subarjo Joyosumarto
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: 10.69714/5e8b0x88

Abstract

This study aims to evaluate the level of job satisfaction among Generation Z employees in the Jakarta Special Capital Region (DKI Jakarta). The analysis focuses on four variables considered to have potential influence on job satisfaction: leadership style, compensation, work environment, and organizational culture. These four aspects are treated as independent variables, while job satisfaction serves as the dependent variable whose relationship is examined. A quantitative approach was employed to process the collected data, utilizing the Structural Equation Modelling (SEM) method, specifically the Partial Least Squares (PLS) technique. Data analysis was conducted with the assistance of SmartPLS software. Primary data were obtained through online questionnaires distributed via Google Forms, targeting respondents categorized as Generation Z employees currently working in Jakarta. The findings reveal that leadership style and work environment have a significant and positive impact on job satisfaction. This suggests that effective leadership and a supportive work setting can enhance employees’ overall satisfaction. On the other hand, while compensation and organizational culture also show a positive relationship with job satisfaction, their influence is not statistically significant. In other words, these two variables do not exert a strong enough effect to explain the variations in job satisfaction among Generation Z employees within the scope of this study.
TINJAUAN SISTEMATIS FAKTOR-FAKTOR YANG MEMPENGARUHI SERVICE QUALITY RUMAH SAKIT: PERSPEKTIF SERVQUAL, KEPUASAN PASIEN, DAN KINERJA ORGANISASI KESEHATAN Fauzie Maulana; I Made Agus Satria Naradha; Hanifah Deka Insani; I Made Rai Wiana; Izza Ahmad Muharis; 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/gw1cp926

Abstract

Hospital service quality has become a crucial aspect in an increasingly competitive global healthcare system. This systematic review aims to identify factors influencing hospital service quality based on the SERVQUAL model perspective, patient satisfaction, and healthcare organizational performance. The Systematic Literature Review method was employed by analyzing 15 high-quality studies from various electronic databases covering the period 2021-2025. Results indicate that all five SERVQUAL dimensions significantly affect service quality, with empathy as the strongest predictor, followed by assurance, responsiveness, reliability, and tangibility. A consistent positive relationship was found between service quality dimensions and patient satisfaction across various hospital settings, despite variations based on institutional type and demographic characteristics. Service quality and patient satisfaction contribute to organizational performance through complex mechanisms involving loyalty, trust, and long-term commitment. Internal organizational factors such as adaptive leadership, employee engagement, and organizational support mediate these relationships. These findings provide practical implications for hospital management in designing evidence-based service quality improvement strategies and serve as a reference for developing health policies that are more responsive to patient needs.
PENGARUH BUDAYA DIGITAL DAN SISTEM INFORMASI MANAJEMEN KEPEGAWAIAN TERHADAP KINERJA PEGAWAI DI KANTOR KSOP KELAS I PANJANG Ali Martopo; Faurani I Santi Singagerda
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: 10.69714/6e5af584

Abstract

This study aims to analyze the influence of Digital Culture and Employee Information Systems on Employee Performance at KSOP Kelas I Panjang. The research problem is the digital gap among employees, which causes some employees to lag behind in utilizing technology-based systems. This study uses a quantitative approach with a survey method, where data were collected through questionnaires from 101 respondents selected using saturated sampling. The data analysis technique is carried out using multiple linear regression with the assistance of SPSS version 26.0 statistical software. The research results show that partially, digital culture has a positive and significant effect on employee performance. Furthermore, the Employee Information System (SIM Kepegawaian) has a positive and significant effect on the performance of KSOP Kelas I Panjang employees. Simultaneous testing results indicate that Digital Culture and the Employee Information System have a positive and significant effect on the performance of KSOP Kelas I Panjang employees. These findings suggest that when the digital culture is strong and the personnel information system is easy to use and beneficial, the level of technology acceptance among employees becomes high, thereby directly impacting performance improvement.
STRATEGIC SCHOOL FINANCIAL MANAGEMENT AND ITS IMPACT ON EDUCATIONAL QUALITY: A PARTICIPATORY, TRANSPARENT, AND ACCOUNTABLE APPROACH Khalimatu Sa’diyah; Tondy Natama Pulungan; Deny Hadi Siswanto; Siti Atwano Pisriwati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/y4bsnf24

Abstract

This study aims to analyze the financial management mechanisms at SMA Muhammadiyah Mlati in improving educational quality. Using a descriptive qualitative approach, data were collected through in-depth interviews, participatory observation, and documentary studies. The results show that financial planning is carried out systematically and participatively through the development of the School Activity and Budget Plan (RKAS), involving various school stakeholders. Financial implementation upholds the principles of transparency and accountability through a tiered verification system and orderly documentation. Furthermore, supervision is conducted sustainably through internal monitoring by the principal and external oversight by the foundation. Budget utilization is strategically focused on increasing teacher competence, providing technological facilities, and student character-building programs. Therefore, the integration of democratic planning and strict supervision creates effective fund utilization that directly impacts the quality of graduates. This study recommends the need for integrated digitalization of financial administration to accelerate real-time reporting and the strengthening of external partnerships to diversify funding sources to support sustainable educational innovation in the future.

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