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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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ANALISIS PERILAKU WORK FROM CAFÉ DALAM MENINGKATKAN CUSTOMER EXPERIENCE MELALUI LINGKUNGAN FISIK Nur Fadilah Ayu Sandira
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/g95s1909

Abstract

This study aims to understand the work from café phenomenon as a contemporary consumption practice by exploring consumer experiences in utilizing café spaces as alternative work environments. This research adopts a qualitative exploratory approach. This study was conducted at Eksposed Signature as a representation of an urban café in Makassar City. Data were collected through in depth interviews, observations, and documentation. The findings reveal that work from café is not merely perceived as an alternative workspace but has evolved into an experiential consumption practice that integrates productivity, comfort, and social interaction. Consumer experience is shaped by the interaction between the café environment, including ambiance, spatial comfort, and layout, and digital support, such as WiFi and power outlets that enable work activities. Furthermore, this activity reflects experiential consumption, where consumers not only utilize the functional aspects of space but also engage with the atmosphere and social dynamics within the café setting. Additionally, positive experiences encourage repeated consumption behavior, including longer visit duration, repeated purchases, and a tendency to revisit the same place. This study contributes to the understanding of work from café as a modern consumption practice influenced by the integration of physical environment and digital support within an urban context.
INTERVENSI LEVEL KELOMPOK: MANAJEMEN KONFLIK DALAM ORGANISASI PERBANKAN LITERATUR REVIEW Alfi Ari Ardyansah; Heaven Alicya Hidayah Putri; Yongky Pratama; Raja Karomallahu Wajha
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: 10.69714/3gvs6q83

Abstract

Digital transformation in the banking sector increases work complexity, leading to role conflict and employee work stress. This study aims to map conflict management strategies in banking organizations through a systematic literature review (SLR) approach of 34 relevant references, including classic textbooks and scientific articles from 2019–2025. The study results indicate that organizational conflict is influenced by various factors, such as ineffective leadership, role ambiguity, and high work demands, which contribute to declining employee performance. Furthermore, aspects of organizational behavior such as suboptimal communication, differing interests, and work stress contribute to increasing conflict intensity in the banking environment. On the other hand, the implementation of good corporate governance (GCG), human resource management strategies, and the use of the Objectives, Goals, Strategies, and Measures (OGSM) framework have been shown to be effective in managing conflict constructively. Group-based interventions such as team building also play a role in increasing interpersonal trust and teamwork coordination. These findings confirm that integrated and adaptive conflict management is key to maintaining organizational stability and improving employee performance amidst digital transformation. This research is expected to provide conceptual and practical contributions to the development of conflict management policies in the banking sector.
PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN Sergius Fribontius Bon
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/c9rq3j49

Abstract

This study aims to analyze the effect of profitability and green accounting on firm value. The population of this study includes all mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was determined using a purposive sampling technique, with 12 companies. The analytical method used was panel data regression. The results show that profitability has a positive effect on firm value, while green accounting does not show a significant effect.
SYSTEMATIC LITERATURE REVIEW TENTANG DETERMINAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI INDONESIA Fania Agustina; Sukemi Kamto Sudibyo; Zahra Dinul Khaq
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/n1fp0y78

Abstract

Taxes are a primary source of state revenue and play a vital role in supporting national development. However, Indonesia still faces serious challenges in achieving its annual tax revenue targets. One of the main factors contributing to this low revenue is the low level of tax compliance, particularly among the Micro, Small, and Medium Enterprises (MSMEs). MSMEs contribute 61.07% to Gross Domestic Product and employ 97% of the national workforce, yet their tax potential remains underutilized. This literature review analyzes the determinants of MSME taxpayer compliance through a review of various empirical studies. Factors such as tax knowledge, tax socialization, the quality of tax authorities' services, and tax incentives and sanctions were found to play significant roles in shaping taxpayer compliance behavior. Furthermore, tax awareness is also a significant moderating variable in the relationship between socialization and compliance. This study demonstrates the importance of an integrated approach between education, services, and law enforcement in improving MSME tax compliance. These findings provide a conceptual basis for formulating more effective and equitable fiscal policy strategies.
LITERATUR REVIEW KOMUNIKASI ORGANISASI PADA KARYAWAN Vanesa Amanda Artio; Kaamiliyaa Dewi Shafaa; Aurora Arche
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/mc9zt536

Abstract

Çağatay, H. T. (2026). Workplace loneliness and the communication climate of healthcare workers : the moderating role of perceived social competence. Dian Prasetya, D. A. Z. (2025). ANALISI PENERAPAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN DI PT. DUTA PALMA NUSANTARA, KUANNTAN SINGINGI PROVINSI RIAU 5(1), 92–98. https://doi.org/10.59141/cerdika.v5i1.2338 Fathurrahman, M. F., & Efendi, E. (2025). Pengaruh Komunikasi Organisasi Pimpinan terhadap Kinerja Karyawan pada Mutia Catering Medan 4(2), 254–266. https://doi.org/10.54259/mukasi.v4i2.4364 Fauzi, M., Agung, I. G., Nitya, A., & Elisabeth, D. R. (2022). Pengaruh Persepsi Dukungan Organisasi Dan Komunikasi Organisasi Terhadap Loyalitas Karyawan Melalui Kepuasan Kerja. 01, 58–70. https://doi.org/10.29138/jkis.v1i1.10 Fitria Herdiyanti, Linawati, E. I. (2024). Peran Komunikasi Organisasi Dalam Meningkatkan Etos Kerja Karyawan Bank Mandiri Tangerang Ruko Juanda. 10(April), 510–518. https://doi.org/10.5281/zenodo.11097122 Hadi Gunawan, Z. (2022). Institute of Research and Publication Indonesia IJBEM: Indonesian Journal of Business Economics and Management. 1, 35–42. Himawan, C. R., Kristy, E. V., Hasibuan, A. F., Nastain, M., & Faza, N. (2023). Pengaruh Komunikasi Organisasi Terhadap Motivasi Kerja Karyawan PT Marga Agung Tahun 2022. 2(1), 1–7. https://doi.org/10.47233/jkomdis.v3i1.457 Indrawati, M. (2025). Pengaruh komunikasi organisasi, keterlibatan pegawai, dan kepemimpinan terhadap kinerja pegawai di kecamatan kanor kabupaten bojonegoro melalui kepuasan kerja. 2(4), 1–11. https://doi.org/10.61722/jaem.v2i4.6495 Natalia, S. A. (2024). IKLIM KOMUNIKASI ORGANISASI DALAM MENINGKATKAN KINERJA KARYAWAN GORES DIGITAL. 19(1), 21–29. https://doi.org/10.25078/wd.v19i1.3127 Ningrum, E. A., Suratriadi, P., Alif, M. I., Bina, U., & Informatika, S. (2024). Jurnal Komunikasi, Sosial, dan Ilmu Politik. 7482, 291–309. https://jurnal.kolibi.org/index.php/retorika/article/view/3942?utm_source Nurdin, S. (2023). PENGARUH KOMUNIKASI ORGANISASI TERHADAP KINERJA YANG DIMEDIASI OLEH KEPUASAN KERJA PEGAWAI. 5(1), 14–25. https://doi.org/10.51977/jsm.v5i1.1020 Riyatno, A. A. (2024). Peran Komunikasi Organisasi Antara Pimpinan dan Karyawan UD Akar Dewa Jati dalam Menumbuhkan Loyalitas Kerja ( Studi UD Akar Dewa Jati Desa / Kecamatan Kendit Kabupaten Situbondo ). 1–9. https://doi.org/10.47134/jbkd.v1i2.1921 Sakinah, S., & Tobing, L. (2023). JOUSKA : Jurnal Ilmiah Psikologi Hubungan Komunikasi Interpersonal dengan Kepuasan Kerja Karyawan PT . PLN ( Persero ) UP3 Pematang Siantar Correlation on Interpersonal Communication with Employee Job Satisfaction In PT . PLN ( Persero ) UP3 Pematang Siantar. 2(1), 36–43. https://doi.org/10.31289/jsa.v2i1.1706 Suryani, N. K. (2023). Peran Efektifitas Komunikasi Organisasi dalam Meningkatkan Motivasi Kerja Karyawan. 5(2), 109–119. https://doi.org/10.47134/jbkd.v1i2.1921 Susy Islamiyati. (2022). Pengaruh komunikasi organisasi, beban kerja dan kompensasi terhadap kepuasan kerja karyawan. Ilmu Manajemen Dan Bisnis, 238–250. https://doi.org/10.24034/jimbis.v1i3.5361 Fachira, H., Nahrisah, E., & Setiamy, A. A. (2026). Pengaruh komunikasi organisasi, karakteristik individu, kemampuan kerja dan etika kerja terhadap prestasi kerja karyawan. JAMEK (Jurnal Akuntansi Manajemen Ekonomi dan Kewirausahaan), 6(1), 223–231. Pangestu, D. A., Indahsari, T., Alifah, R., Berliana, V., Suwarta, F., & Razali, G. (2023). Organizational communication analysis on work performance and organizational commitment to student and lecturer satisfaction at the STIAMI Institute. Indonesian Journal of Entrepreneurship and Startups, 1(2), 99–110. https://doi.org/10.55927/ijes.v1i2.5145 Wulandari, D. M., & Anisa, N. A. (2023). Pengaruh komunikasi organisasi terhadap kinerja karyawan. Jurnal Komunikasi Organisasi, 5(1), 1–10. https://doi.org/10.26618/jko.v5i1.15859 Pratama, S. A., Amin, S., & Kurniawan, D. (2025). Mengeksplorasi gaya kepemimpinan pengepul kelapa sawit Mitra Unggul. PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research, 2(1), 81–92. https://doi.org/10.54373 Ismawanti, R. (2021). Penguatan manajemen komunikasi organisasi dalam mengoptimalkan motivasi kinerja pegawai PT. Telkom Indonesia Tbk. Divreg 3 Jawa Barat. Linimasa: Jurnal Ilmu Komunikasi, 4(1), 72–80. https://doi.org/10.23969/linimasa.v4i1.3485 Kurniawan, F. T. (2024). Hambatan komunikasi bagi efektivitas kinerja pegawai (Studi pada bagian record center DPRD Provinsi Sumatera Selatan). Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik, 1(7), 96–104. https://doi.org/10.62867/retorika.v1i7.3942 Nasrullah, N., Askolani, A., & Sutrisna, A. (2023). Pengaruh komunikasi organisasi terhadap kinerja karyawan (Sensus terhadap karyawan PT Nata Bersaudara Sejahtera). Mufakat: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(5), 212–223. https://doi.org/10.572349/mufakat.v2i5.1109 Listian, R., & Nurhasan, R. (2025). Pengaruh komunikasi organisasi terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening pada karyawan Rumah Makan Pujasega Garut. Jurnal Paradigma: Journal of Sociology Research and Education, 6(2), 1204–1215. https://doi.org/10.53682/t4q9ae31 Razali, G. (2022). Komunikasi organisasi dan gaya kepemimpinan transformasional (Studi kasus optimalisasi kinerja karyawan pada SINPO.id). Dialektika Komunika: Jurnal Kajian Komunikasi dan Pembangunan Daerah, 10(2), 116–122. https://doi.org/10.33592/dk.v10i2.3046
PERAN KEPEMIMPINAN DALAM IMPLEMENTASI STRATEGI KONTEN MEDIA SOSIAL UNTUK MENINGKATKAN BRAND AWARENESS UMKM TOKO KUE MPOK RUKIAH Siti Nurul Aini; Aldina Shiratina
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: 10.69714/653wmt74

Abstract

This study aims to analyze the role of leadership in the implementation of social media content strategy to enhance brand awareness of MSME Toko Kue Mpok Rukiah, which previously had no digital presence. The primary issue faced by the business was limited market reach due to the suboptimal use of social media. This study employed an implementative approach using the SOSTAC model (Situation, Objectives, Strategy, Tactics, Action, Control) through the management of Instagram and TikTok platforms. In practice, the leader played a key role in formulating content strategies, coordinating content production, and monitoring performance based on Key Performance Indicators (KPIs). The content strategy was categorized into four types: promotional, informational, educational, and entertainment. The findings indicate that each content type contributed differently to social media performance. Entertainment content generated the highest reach, while informational content achieved the highest engagement rate of 3.87%, indicating that information-based content is more effective in driving audience interaction than direct promotional content. Overall, the leader’s role in directing a structured and consistent content strategy contributed to increased visibility and audience engagement, thereby enhancing the brand awareness of the MSME.
MODEL FILANTROPI ISLAM: PROGRAM RUMAH MAKAN GRATIS BERBASIS SEDEKAH DAN IMPLIKASINYA TERHADAP KETAHANAN PANGAN MASYARAKAT Ahmad Saiful Anam; Almaika Nur Elisza; Athalia Devi Apita Sari; Mahardika Cipta Raharja
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: 10.69714/5defng36

Abstract

Food insecurity among certain communities shows that access to food remains unequal to all levels of society, particularly those in the lower economic classes. In this context, the alms-based free lunch program presents itself as an innovative form of Islamic philanthropy that relies on the participation of individual donors. This study aims to examine the application of individual Islamic philanthropy in the management of the free meal program and to examine its contribution to strengthening community food security. The research was conducted using a descriptive qualitative approach through field studies using data collection techniques such as interviews, observation, and documentation. The results indicate that the alms funds collected voluntarily from the community are systematically managed to support the provision of ready-to-eat meals for beneficiaries on a regular basis. The program has been proven to help expand community access to food, reduce household expenses, and strengthen social awareness and a spirit of sharing within the community. However, the program's sustainability is greatly influenced by the continuity of donor contributions and the quality of institutional management
EVALUASI KUALITAS KINERJA BERDASARKAN KRITERIA MALCOLM BALDRIGE (MBCFPE) DI PT BPR DP TASPEN KC PURWOKERTO Fakhrunisa Arifatun Ni’mah; Iis Cahya Aprilia; Parisya Nasywa Hafidatur Rofiah; Yoiz Shofwa Shafrani
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: 10.69714/5zegw575

Abstract

This study evaluates the performance quality of PT BPR DP Taspen KC Purwokerto based on the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE). Therefore, a comprehensive evaluative approach is required to assess the extent to which the principles of performance excellence have been implemented within the organization. This study employed a quantitative descriptive method supported by literature studies and in-depth interviews with the management and employees of PT BPR DP Taspen KC Purwokerto. The collected data were analyzed using the seven MBCfPE criteria, namely leadership, strategic planning, customer focus, measurement and performance analysis, human resource management, process management, and organizational performance results. This method was used to describe the company’s actual condition and objectively assess the level of implementation of each criterion. The results showed that the performance quality of PT BPR DP Taspen KC Purwokerto based on MBCfPE was categorized as very good or Benchmark Leader. Several aspects have been implemented optimally, particularly customer focus. However, there are still aspects that need improvement, especially in strategic planning and strengthening the performance measurement and analysis system. Overall, the implementation of MBCfPE has contributed positively to improving organizational effectiveness and efficiency and has become an important foundation for continuous performance improvement.
DETERMINAN KEPATUHAN PAJAK UMKM DI ERA DIGITAL: A SYSTEMATIC LITERATURE REVIEW Yustika Jauhari; Nurul Maghfirah Surianto
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/mekf6702

Abstract

Digital tax transformation through the implementation of services such as e-filing, e-billing, and Coretax has changed the tax compliance patterns of MSMEs taxpayers in Indonesia. Tax digitalization not only provides administrative convenience but also requires technological readiness and digital literacy among MSMEs actors. However, previous studies on MSME tax compliance in the digital era still show relatively inconsistent findings and tend to discuss certain factors partially. This study aims to analyze the determinants of MSME tax compliance in the digital era using a Systematic Literature Review (SLR) approach. The study was conducted through the stages of planning, conducting, and reporting. The article search process was carried out using Google Scholar within the publication period of 2020–2026 using keywords related to MSME tax compliance and tax digitalization. The selected articles were screened using inclusion criteria, exclusion criteria, and quality assessment. The results indicate that the determinants of MSME tax compliance in the digital era are influenced by digital literacy, tax knowledge, e-tax adoption, technology utilization, and Coretax implementation. Tax digitalization has proven to improve tax compliance through service convenience, administrative efficiency, and improved tax service quality. However, low digital literacy and limited technological readiness remain obstacles in implementing digital taxation systems for MSMEs. This study contributes to mapping the determinants of digital-based MSME tax compliance as a basis for developing more effective digital taxation policies.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERINVESTASI GENERASI Z PADA REKSADANA DI KOTA SURAKARTA Alvira Putri Damayanti; Yuwita Ariessa Pravasanti; Maya Widyana Dewi
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: 10.69714/7x8bne90

Abstract

This study aims to determine the influence of financial literacy, attitude toward risk, and perceived ease of use on Generation Z's investment interest in mutual funds in Surakarta City. This study used a quantitative method with data collection techniques through questionnaires distributed to 100 Generation Z respondents determined using the Cochran formula. Data analysis was performed using multiple linear regression with the help of SPSS version 23 software, which included validity tests, reliability tests, classical assumption tests, F tests, t tests, and the coefficient of determination (R²). The results showed that the three independent variables had a positive and significant influence on investment interest variable. Meanwhile, the t-test results indicate that financial literacy, attitude toward risk, and perceived ease of use each have a positive and significant effect on investment interest, thus all hypotheses in this study are accepted.

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