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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 264 Documents
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PENERAPAN BLUE OCEAN STRATEGY PADA UMKM SOTO KAYU BAKAR PAK MAN: Menciptakan Inovasi Nilai melalui Pengalaman Kuliner Tradisional Ade Rifqi Husnan; Nabila Anisah Ristiana; Nabila Syakira Ramadhani; 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/vzbb4n07

Abstract

This study aims to analyze the implementation of Blue Ocean Strategy in Soto Kayu Bakar Pak Man MSMEs in creating value innovation throught and improving competitiveness in the culinary business sector. The research employed a descriptive qualitative approach using field research and library research methods. Primary data were obtained through interviews, observations, and documentation, while secondary data were collected from journals, books, and other relevant scientific sources. The results show that Soto Kayu Bakar Pak Man successfully implemented the Blue Ocean Strategy concept through product differentiation and unique consumer experiences. The use of firewood in the cooking process creates a distinctive taste and aroma that become the product’s identity and provide emotional value for consumers. In addition, affordable prices, strategic location, menu variety, as well as the use of social media and collaboration with influencers strengthen the business attractiveness. These strategies are able to create new market spaces, increase customer loyalty, and strengthen the competitive advantage of the business amid increasingly intense competition in the culinary industry
ANALISIS PERBANDINGAN RASIO SOLVABILITAS PT UNILEVER INDONESIA TBK BERDASARKAN LAPORAN KEUANGAN PERIODE 2024-2025 Aeni Putri Andryansyah; Abbiegahlan Alief Al’ardie; Ardi Virmansyah; Cikal Elsa Dewi Rinjani; Angga Sanita Putra
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/q9kjg722

Abstract

Solvency ratio analysis is a method for evaluating the sustainable financial health of companies that are listed on the Indonesia Stock Exchange (IDX), particularly in the highly competitive Fast Moving Consumer Goods (FMCG) sector. This research examines the financial impact of a major corporate move by PT Unilever Indonesia Tbk (UNVR). In December 2025, UNVR sold its Ice Cream division for roughly IDR 7 trillion and used some of the funds to pay off IDR 1.45 trillion in bank loans. This study aims to analyze the company's financial stability between 2024 and 2025 by looking at the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Interest Coverage Ratio (ICR), and Long Term Debt to Equity Ratio (LTDER). The research relies on a quantitative descriptive method using 2025 annual financial data audited by KPMG. The findings indicate substantial improvements. The DER dropped from 6.47 to 3.47 times, while the DAR improved slightly from 0.87 to 0.78. The most significant improvement was seen in the LTDER, which plummeted from 0.96 to 0.29 times. Although the ICR decreased from 52.68 to 38.85 times, the company's ability to cover its interest payments remains incredibly safe. Overall, the sale of the Ice Cream business heavily boosted Unilever's financial strength by increasing its equity. However, the DAR remains above the generic 0.5 benchmark, showing that operational debts still make up a large portion of the company's financial structure and require steady management.
PERAN BELANJA SUBSIDI TRANSPORTASI TERHADAP MOBILITAS PENDUDUK PADA TRANSJAKARTA Indah Yuli Kustianah; Helena Maniku; Shafa Kamilah Maryza; Najwa Nur Kamila; Andini Khoirunnissa; Dudi Duta Akbar
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/t0g44p20

Abstract

This study analyzes the role of transportation subsidy expenditure in supporting population mobility through TransJakarta services from the perspective of governmental accounting. Using a descriptive approach through literature review and documentation study, this research examines the relationship between subsidies as fiscal input, service improvement as output, and mobility as policy outcome. Data were obtained from the 2024 Regional Government Financial Report of DKI Jakarta Province, Statistics Indonesia publications, and relevant studies on transportation subsidies and urban mobility. The findings show that transportation subsidies are associated with improved mobility indicators, reflected in the increase in TransJakarta passengers from approximately 285 million in 2023 to 413 million in 2025. Service improvements also supported wider mobility access. However, these improvements cannot be attributed solely to subsidies without further causal testing. The decline in subsidy per passenger indicates potential efficiency improvement in budget utilization.
RURAL LOGISTIK: STRATEGI PENINGKATAN KEUNTUNGAN PETANI STROBERI DI DESA SUKARESMI, RANCABALI, CIWIDEY Irfan Rayyana Ardiansyah; Della Apriani; Septian Glenn Alexander Godjang; Riskita Farida Sihaloho
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: 10.69714/500dz575

Abstract

The Strawberry farmers in Sukaresmi Village, Rancabali, Bandung still face challenges with in crop distribution, resulting in suboptimal profits. Their reliance on wholesalers and middlemen as distribution intermediaries limits the profits farmers can earn. This study aims to analyze the potential for increasing farmers’ profits through the production of ‘The Love’ strawberries and by shifting the role of middlemen from distributors to suppliers. Data were collected through field observations and interviews with farmers, then analyzed using dynamic systems approach with the aid of AnyLogic. Simulations were conducted over 90 days under existing conditions, the ‘The Love’ variety scenario, and the middleman scenario. Simulation results show that the existing conditions yield a profit of IDR28.336.345,65. ‘The Love’ strawberry scenario increases profits to IDR60.022.724,10. Meanwhile, the scenario where collectors act as suppliers yields the highest profit of IDR154.068.052,17, with total sales reaching 8,009 kilograms during the simulation period. The research results indicate that involving collectors as suppliers is the most optimal alternative for increasing the profits of strawberry farmers in Sukaresmi
PENGARUH LITERASI KEUANGAN TERHADAP MINAT INVESTASI MAHASISWA DI ERA DIGITAL Raviel Aditya; Riska Faradilla Widiastuti; Arista Aulia Putri; Alishia Anggun Maharani; Nugraheni Nur Rossyda
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/p5pbve16

Abstract

Financial literacy is the ability of individuals to understand, access, evaluate, and utilize financial information and services to support effective, safe, and responsible financial decision-making. In the digital era, technological advancements and easy access to information have created broader opportunities for students to participate in various investment activities. This study aims to analyze the influence of financial literacy on students' investment interest in the digital era. The research employed a quantitative approach, with data collected through questionnaires distributed to university students. The results indicate that financial literacy has a positive and significant effect on students' investment interest. These findings suggest that higher levels of financial literacy are associated with greater investment interest among students. Therefore, improving financial literacy is an important factor in encouraging student participation in investment activities in the digital era.
IMPLEMENTASI PERENCANAAN TENAGA KERJA DAN SISTEM ALIH DAYA (OUTSOURCING) PADA PT. XYZ CABANG BANDUNG Tamimah Manal Ayuningrum; Resya Dwi Marselina; Yulia Aryanti; Tasya Nuri Nurrohmani; Muhamad Fakhri Hamdi; Muhamad Dzikri A
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/ythe4f68

Abstract

This study analyzes the implementation of workforce planning and outsourcing systems at PT. XYZ Bandung Branch, with a focus on high employee turnover rate as the primary challenge. Using a descriptive qualitative method, data were collected through in-depth interviews with active area managers, a former area managers, and employees under other outsourcing companies in the Bandung region. The study also incorporated triangulation with academic literature and a review of labor regulations. The findings reveal that the company's workforce planning operates systematically through the utilization of Enterprise Resource Planning (ERP), talent management strategies, and a maximum position-filling policy within a seven-day timeframe. However, a critical gap was identified between procedural compliance and the normative protection of employee rights, particularly regarding the elimination of overtime compensation, which contradicts Article 27 of Government Regulation Number 35 of 2021. This gap, further compounded by a disproportionate supervisor-to-subordinate span of control and limited career advancement opportunities, positions the company within a low-road outsourcing model that structurally drives avoidable voluntary employee turnover. As a long-term solution, this study recommends a gradual transformation toward a high-road outsourcing model to ensure sustainable and competitive business operations.
DETERMINAN HARGA SAHAM: PERAN SENTIMEN INVESTOR, TINGKAT INFLASI, DAN PENGUNGKAPAN SUSTAINABILITY REPORT Ratih Wahyuningsih; Desy Nur Pratiwi; Suhesti Ningsih
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/fjenk050

Abstract

This study examines the influence of investor sentiment, inflation rates, and sustainability report disclosures on stock prices of energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study employs a quantitative approach, with data collected using the documentation method. The sampling technique in this study used purposive sampling, resulting in a sample of 24 companies with 58 data points. The data used were secondary data, specifically financial statements, annual reports, stock prices, and inflation data. The data sources in this research come from the official website of the Indonesian Stock Exchange, namely www.idx.co.id and the official website of BPS Statistics Indonesia, namely www.bps.go.id. The data analysis methods used included descriptive statistical tests, tests of classical assumptions, and hypothesis testing, which consisted of multiple linear regression analysis, the F-test, the t-test, and the multiple coefficients of determination test. The test results indicate that the sustainability report disclosure variable influences stock prices. However, when analyzed individually, the investor sentiment and inflation rate variables do not influence stock prices. These findings highlight the importance of sustainability report disclosure as a factor of investors consider in making investment decisions, given that such disclosure has been shown to influence stock prices.
EXPLORING GREEN BANDWAGON BEHAVIOR IN ECO-FRIENDLY TUMBLER PURCHASE INTENTION Rinda Andriana; Akbar Fathoni Husena; Mohamad Iqbal Fawzi
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/dyas0394

Abstract

This study examines the influence of materialism and social comparison on green purchase intention through the mediating role of green bandwagon behavior in the context of eco-friendly tumbler products. The growing popularity of sustainable lifestyle products has shifted green consumption beyond environmental concerns toward social and symbolic motivations. A quantitative approach was employed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) based on data collected from 130 Indonesian respondents who were familiar with the Ecentio eco-friendly tumbler brand but had never purchased the product. The results show that materialism and social comparison positively influence green bandwagon behavior, while green bandwagon behavior positively influences green purchase intention. However, green bandwagon behavior does not significantly mediate the relationships between materialism, social comparison, and green purchase intention. These findings suggest that social and status-oriented motivations encourage trend-following behavior but are insufficient to generate strong purchase intentions. Practically, eco-friendly brands should combine social trend marketing with clear communication of product quality, health benefits, and environmental value to strengthen purchase intention
PENGARUH INDEPENDENSI, BEBAN KERJA, TEKANAN WAKTU, DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Savira Adryanti Firdasari; Rudi Pratono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/snrfef63

Abstract

The credibility of financial statements depends heavily on the quality of audits conducted by independent auditors. A decline in audit quality is believed to be influenced by various factors, including independence, workload, time pressure, and audit fees. This study aims to test and analyze the effects of independence, workload, time pressure, and audit fees on audit quality at Public Accounting Firms (PAFs) in the Surabaya area. This study employs a quantitative approach using inferential statistical analysis. The study population comprises all auditors at PAFs in Surabaya who are actively registered with the Financial Services Authority (OJK). A purposive sampling technique was used, resulting in 91 respondents. Primary data were collected through the distribution of structured questionnaires using a five-point Likert scale. Data analysis was conducted through data quality checks, tests of classical assumptions, and hypothesis testing using multiple linear regression analysis with IBM SPSS Statistics version 23. The results indicate that, when analyzed individually, the independent variables have a positive and significant effect on audit quality, whereas workload, time pressure, and audit fees do not have a significant effect. Simultaneously, these four variables influence audit quality; however, the coefficient of determination (R² = 0.184) indicates that the research model can explain only 18.4% of the variation in audit quality, while the remaining 81.6% is influenced by other factors outside the model. These findings indicate that auditor independence is the most influential variable in the research model regarding audit quality. On the other hand, the low value of the coefficient of determination suggests that there are still other factors outside the model that have a greater impact on audit quality, which should be examined in future research.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA ESG DI NEGARA BERKEMBANG: TINJAUAN LITERATUR Adli Rikanda Saputra
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: 10.69714/7zzmws06

Abstract

This study reviews the determinants of Environmental, Social, and Governance (ESG) performance in developing countries. ESG has become an important framework for assessing corporate sustainability, yet its implementation in developing countries remains constrained by weak institutional quality, limited regulation, low stakeholder pressure, and inadequate ESG data availability. This study applies a literature review approach by synthesizing 60 scholarly articles published between 2019 and 2026 on ESG performance, ESG disclosure, and ESG determinants in emerging markets. The review shows that ESG in developing countries is influenced by both internal and external determinants. Internal determinants include firm size, profitability, leverage, ownership structure, board characteristics, management characteristics, innovation, and R&D investment. External determinants include institutional quality, ESG regulation, financial market development, stakeholder pressure, national culture, political stability, environmental vulnerability, and international integration. The findings also indicate that ESG determinants vary across environmental, social, and governance dimensions as well as across industrial sectors. This review concludes that ESG development in developing countries is highly contextual and cannot be fully explained using frameworks derived from developed economies. Future studies should employ longitudinal, comparative, and context-sensitive designs, extend analysis to SMEs and underexplored sectors, improve ESG measurement, and examine how ESG contributes to sustainable development in developing economies.

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