cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Antariksa Wibawa
Contact Email
dendy.kurnia94@gmail.com
Phone
+628812995758
Journal Mail Official
jimat@smartpublisher.id
Editorial Address
Jl. Kyai Sembung No. 43 Blorok, Kecamatan Brangsong, Kabupaten Kendal - Jawa Tengah 51371
Location
Kab. kendal,
Jawa tengah
INDONESIA
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
 22   23   24   25   26 
PENGARUH PENGGUNAAN PAYLATER DAN FEAR OF MISSING OUT (FOMO) TERHADAP IMPULSE BUYING PADA GENERASI Z PENGGUNA TIKTOK SHOP DI KOTA SEMARANG Nabila Salma Dilara; Anan Subhan Khoir; M. Rifki Bakhtiar
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/xqvy2x57

Abstract

This study aims to analyze the effect of paylater usage and Fear of Missing Out (FOMO) on impulse buying among Generation Z users of TikTok Shop in Semarang. This research applied a quantitative approach involving 120 respondents selected through purposive sampling based on predetermined criteria. Data were collected using an online questionnaire with a Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that paylater usage has a positive and significant partial effect on impulse buying behavior. Similarly, FOMO also has a positive and significant effect, with a more dominant influence compared to paylater usage. Simultaneously, both variables have a positive and significantly affect impulse buying and contribute 35.3% to the variation in impulse buying behavior. These findings highlight the importance of improving digital financial literacy among Generation Z to reduce consumptive behavior driven by the convenience of paylater services and psychosocial pressure caused by FOMO in social commerce.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN: PERAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS Retno Indah Kusuma Dewi; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
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/zxhcfd70

Abstract

This study aims to analyze the influence of independent commissioners, institutional ownership, and profitability on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from company annual reports and stock price data. The research sample was determined using a purposive sampling method. Data analysis was performed using multiple linear regression using SPSS version 27 software, which includes descriptive statistical analysis, classical assumption tests, coefficient of determination tests, F tests, and t tests. The results show that, partially, independent commissioners have a negative and significant effect on stock prices, while institutional ownership and profitability have a positive and significant effect on stock prices. Simultaneously, independent commissioners, institutional ownership, and profitability have a significant effect on stock prices in banking companies listed on the Indonesia Stock Exchange.
PENGARUH ETIKA, KOMITMEN PROFESIONAL, DAN PERSEPSI KONTROL PERILAKU TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Florencia Putri Agatha; Lilik Pirmaningsih
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/sh3rg403

Abstract

This study aims to examine and analyze the effect of Ethics, Professional Commitment, and Perceived Behavioral Control on whistleblowing intention. The approach taken in this research is a causal-comparative quantitative approach, focusing on undergraduate accounting students of Universitas Wijaya Kusuma Surabaya (UWKS) from the class of 2022, 2023, and 2024 as the research population. The sample was selected using the purposive sampling method, resulting in 128 respondents, and primary data collection was carried out by distributing questionnaires using a Likert scale. The obtained data were then analyzed using a multiple linear regression analysis technique. The regression model used was declared feasible or fit. Furthermore, the partial analysis results revealed that the variables of Ethics, Professional Commitment, and Perceived Behavioral Control each have a significant and positive effect on whistleblowing intention. The coefficient of determination (Adjusted R Square) value also indicates that these three variables are able to explain 51.4% of the variance in whistleblowing intention. These findings demonstrate that the respondents' willingness to report fraudulent acts (whistleblowing) will increase along with a higher level of ethical understanding, a stronger commitment to the profession, and a higher belief in the behavioral control they possess. The abstract contains a concise and clear description of the research background or urgency, research objectives, applied methods, main findings (as the primary emphasis), and conclusion. The abstract must be written in both Indonesian and English with consistent content, using single spacing, 150–300 words in length, and presented in a narrative form without references, tables, figures, or equations. Following the abstract, 3–5 keywords or key phrases should be provided, separated by commas, representing the research topic, main terms, or important variables, to facilitate indexing and retrieval of the article.
PENGARUH PENGETAHUAN AUDITING, SKEPTISISME PROFESIONAL, DAN ETIKA TERHADAP PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA TENTANG KUALITAS AUDIT Eunike Agrestin Ade Purnomo; Risa Watti
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/yaq6wt27

Abstract

This study aimed to determine the influence of auditing knowledge, professional skepticism, and ethics on accounting students’ perceptions of audit quality. This quantitative study used a purposive sample of 135 undergraduate students in the Accounting Program at Wijaya Kusuma University, Surabaya. Data were collected with a questionnaire, and analysis was conducted with SPSS using multiple linear regression. The results showed that auditing knowledge, professional skepticism, and ethics partially had a positive and significant influence on accounting students’ perceptions of audit quality. Furthermore, all three variables simultaneously significantly influenced students’ perceptions of audit quality. This demonstrates that the better the students’ auditing knowledge, professional skepticism, and ethics, the better their perceptions of audit quality.
FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN PUBLIK DAN PERUSAHAAN MILIK PEMERINTAH: TINJAUAN PUSTAKA 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/p28q9q41

Abstract

Corporate cash holding is a strategic financial decision that reflects a firm’s ability to maintain liquidity, respond to uncertainty, and support investment opportunities. This study aims to synthesize previous research on the factors influencing cash holding in public companies. Particular attention is given to government-owned companies. This research applies a literature review method by examining relevant studies from major academic databases and analyzing them through thematic synthesis. The review identifies that corporate cash holding decisions are shaped by firm-specific, governance-related, macroeconomic, and institutional factors. These factors interact in complex ways and influence both the level and value of corporate cash holding. The main determinants found in the literature include firm size, leverage, cash flow, cash flow volatility, growth opportunities, net working capital, corporate governance, board characteristics, ownership structure, political connections, financial constraints, dividend policy, CEO characteristics, ESG performance, and digital finance. In government-owned companies, state ownership, political connections, governance quality, and institutional environment are particularly important because these factors may influence both the level and value of cash holding. The findings also show that no single theory fully explains cash holding behavior, as trade-off theory, pecking order theory, agency theory, and free cash flow hypothesis each provide partial explanations. This study concludes that future research should adopt more comparative, longitudinal, and context-sensitive approaches, particularly in examining cash holding in government-owned companies amid digital transformation, sustainability pressures, and increasing economic uncertainty.
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LABA PADA INDUSTRI BERISIKO LINGKUNGAN TINGGI: 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/gven1k13

Abstract

This review aims to synthesize the existing literature on factors influencing earnings quality in environmentally high-risk industries. These industries, including energy, mining, chemicals, heavy manufacturing, and utilities, face increasing pressure from carbon risk, carbon emissions, environmental regulation, public scrutiny, and sustainability reporting demands. This review adopts a structured literature review approach by examining relevant empirical and theoretical studies obtained from academic databases such as Scopus, Web of Science, SSRN, and Google Scholar. The literature was analyzed thematically to identify major determinants, theoretical perspectives, methodological trends, and future research gaps. The findings indicate that carbon risk and emission exposure generally reduce earnings quality through higher earnings management; however, this relationship is not linear and depends on governance quality, regulatory uncertainty, environmental performance, and institutional context. Environmental regulation and political costs also influence managerial reporting incentives, while environmental performance and CSR initiatives tend to improve earnings quality, although substitution between accrual-based and real earnings management remains an important concern. Investor attention, external monitoring, environmental disclosure, board financial literacy, executive compensation, internal control quality, and audit quality further moderate the relationship between environmental risk and earnings quality. This review concludes that earnings quality in environmentally high-risk industries is shaped by the interaction between environmental pressure, managerial incentives, governance mechanisms, and institutional context. Future research should expand the geographical and sectoral scope, adopt multidimensional earnings quality measures, and employ stronger causal identification strategies
PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILTY, KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022 – 2024) Elis Rahmawati; Soemaryono Soemaryono
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: 10.69714/6njj4241

Abstract

This study analyzes the effect of green accounting, Corporate Social Responsibility (CSR), and financial performance on firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sampling technique used was purposive sampling, resulting in 49 companies with a total of 147 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 23. The results indicate that green accounting has a negative and significant effect on firm value, CSR has no effect on firm value, while financial performance has a positive and significant effect on firm value. Simultaneously, green accounting, CSR, and financial performance have a significant effect on firm value.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA UD. ALVINA FOOD SURABAYA Adham Pramedya Ardhiansyah; Iman Karyadi
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/te5z0682

Abstract

Accurate determination of the cost of production is essential for supporting pricing decisions and profit calculation. UD. Alvina Food Surabaya applies a simple method in calculating the cost of production by summing all production costs and dividing them by the number of units produced, resulting in several production cost components not being fully recognized. This study aims to analyze the cost of production calculation applied by UD. Alvina Food Surabaya and compare it with the Full Costing method. The research employed a descriptive quantitative approach. Data were collected through observation, interviews, and documentation related to the company's production costs. The analysis was conducted by calculating the cost of production using both the company's method and the Full Costing method, followed by a comparison of the results. The findings indicate that the cost of production of uncooked rengginang based on the company's method was IDR 16,575 per pack, while the Full Costing method resulted in IDR 18,548 per pack. Meanwhile, the cost of production of cooked rengginang based on the company's method was IDR 10,750 per pack, whereas the Full Costing method produced IDR11.740 The difference in calculation results was mainly caused by the inclusion of factory overhead costs that had had not previously been considered by the company, particularly depreciation expenses related to production equipment, operational vehicles, and production buildings. By incorporating all production cost components, the Full Costing method provides a more comprehensive cost of production and can serve as a more accurate basis for pricing decisions and profit determination.
PENGARUH INDEPENDENSI, GENDER, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Rizky Ryant Pandoyosiwi; Soemaryono Soemaryono
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: 10.69714/209bzk49

Abstract

This study examines the influence of auditor independence, gender, auditor experience, and task complexity on audit judgement at Public Accounting Firms (KAP) in Surabaya.. A quantitative approach was adopted, with primary data collected via questionnaires distributed to 85 auditors from 18 active KAPs registered in the IAPI 2025 directory. Purposive sampling was applied with the criteria of minimum D3 education and at least one year of audit experience. Data were analysed using multiple linear regression with SPSS version 23. The findings reveal that auditor independence (sig. 0.039), auditor experience (sig. 0.019), and task complexity (sig. 0.004) each significantly influence audit judgement, while gender (sig. 0.689) does not. Simultaneously, the four variables explain 49.5% of the variation in audit judgement (Adjusted R² = 0.495). These results underscore the importance of maintaining independence and accumulating audit experience as key drivers of professional judgement quality.
ANALISIS PELANGGARAN ETIKA BISNIS DALAM KASUS KORUPSI PT PERTAMINA: PERSPEKTIF ETHICAL LEADERSHIP Nopriyan Mulyana; Yohannes Don Bosco Doho
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: 10.69714/3ay6pr49

Abstract

This study aims to analyze business ethics violations in the corruption case involving crude oil and refinery product governance at PT Pertamina (Persero) for the period 2018–2023 through the lens of ethical leadership. This case represents one of the largest corruption scandals within Indonesia's state-owned enterprises, with estimated state losses reaching IDR 285,00 trillion. The study employs a qualitative approach with a case study design, utilizing secondary data obtained from publications by the Attorney General's Office, Pertamina's annual reports, credible national media, and academic journals. The analysis was conducted using the frameworks of Ethical Leadership, Bad Leadership, and Fraud Triangle Theory. The findings reveal failures in ethical leadership, weaknesses in organizational oversight, and conditions that enabled corrupt practices to occur. The impacts include state financial losses, a decline in the company's reputation, and a reduction in public trust. This study recommends strengthening governance, enhancing internal oversight, and building an integrity-based organizational culture to prevent the recurrence of similar cases.

Page 24 of 27 | Total Record : 264

 22   23   24   25   26 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi More Issue