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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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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN ,KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS (PERUSAHAAN PROPERTIES &REALESTATE DIBURSA EFEK INDONESIA 2020-2024) Soemaryono Soemaryono; Ferlyana Agustin
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/t3dcgb08

Abstract

This study aims to analyze the impact of corporate governance, ownership structure, and company performance on the financial distress conditions of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial distress refers to a decline in a company's financial health that can lead to bankruptcy if not promptly addressed. Effective corporate governance implementation, an efficient ownership structure, and optimal company performance are expected to reduce the likelihood of financial distress. This study employs a quantitative approach using secondary data obtained from the annual financial reports of property and real estate companies listed on the IDX between 2020 and 2024. A purposive sampling method was used based on predetermined criteria. Data analysis was conducted using logistic regression to examine the influence of the independent variables on financial distress. The research findings reveal that corporate governance, ownership structure, and company performance collectively influence financial distress. Individually, corporate governance and company performance have a significant impact on financial distress, whereas ownership structure shows varying effects depending on the specific characteristics of each company. These results indicate that improving the quality of corporate governance and achieving strong financial performance can be key factors in mitigating financial distress.
TRANSPARANSI DAN PENGUNGKAPAN LAPORAN KEUANGAN BANK SYARIAH: KAJIAN LITERATUR SISTEMATIS Muffida Hani Pohan; Sri Muliani; Siti Adzkiah Khairunnisa; Akmal Huda Nasution; Sakina Balqis; Chairunnisa Zakina Adibra
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: 10.69714/1tpmbm57

Abstract

Transparency and disclosure of financial reports are key pillars in maintaining accountability and public trust in Islamic banking institutions. This study aims to systematically review the literature related to the practices of transparency and disclosure of Islamic bank financial reports, identify factors that influence disclosure quality, and map research gaps that still need to be explored. The method used is a Systematic Literature Review (SLR) with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, through a search of Scopus, Web of Science, and Google Scholar databases in the 2010–2024 period. A total of 35 articles that meet the inclusion criteria are analyzed in depth. The results of the study indicate that the level of Islamic bank disclosure is influenced by internal factors such as bank size, profitability, ownership structure, and the existence of a Sharia Supervisory Board (DPS), as well as external factors such as financial authority regulations, stakeholder pressure, and the level of development of a country's capital market. Furthermore, it was found that Sharia-based disclosure standards—as issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)—have not been consistently applied across jurisdictions. This study provides a theoretical contribution to enriching understanding of the accountability of Islamic financial institutions, while also providing practical implications for regulators, bank management, and investors in improving the quality of Sharia-compliant financial reporting.
ANALISIS STRATEGI DIGITAL MARKETING DAN FENOMENA FEAR OF MISSING OUT (FOMO) TERHADAP PERMINTAAN KONSUMEN MINUMAN BOBA: STUDI KASUS CHATIME Najwa Nur Kamila; Indah Yuli Kustianah; Helena Maniku; Kamilah Maryza
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: 10.69714/3jzyrt44

Abstract

This study aims to analyze the role of Fear of Missing Out (FOMO) and digital marketing strategies on consumer demand in the bubble tea industry, with Chatime as the case study. The research employed a descriptive qualitative method through observations and interviews, supported by secondary data collected from journals, articles, and related publications. The findings indicate that FOMO and digital marketing strategies implemented through social media, particularly TikTok and Instagram, influence consumer interest and purchasing decisions. Digital promotions in the form of vouchers, engaging visual content, and influencer endorsements were found to increase product demand. The data show that 50% of transactions in January 2025 were generated through TikTok vouchers, indicating the strong influence of digital promotions on consumer behavior. However, demand remains fluctuating due to changes in social media trends and market competition. Therefore, the utilization of FOMO and digital marketing can effectively increase consumer demand in the short term, but long-term business sustainability requires product innovation, customer loyalty programs, and adaptability to changing market trends.
ANALISIS PENGARUH ALOKASI DANA DESA, BELANJA DESA, DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA DI KECAMATAN SAWIT KABUPATEN BOYOLALI Cindy Aulia Febriyanti; Suprihati Suprihati; 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: 10.69714/71r5hp74

Abstract

This study aims to analyze the influence of Village Fund Allocation, Village Expenditure, and Community Empowerment on Community Welfare in Sawit District, Boyolali Regency. This research employed a quantitative approach using primary data obtained through questionnaires distributed to village officials in 12 villages located in Sawit District. The population consisted of 104 respondents and the sampling technique used was saturated sampling. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis using SPSS software. The results indicate that Village Fund Allocation, Village Expenditure, and Community Empowerment have positive and significant effects on Community Welfare. Effective management of village funds, appropriate village expenditures, and successful community empowerment programs contribute significantly to improving the quality of life and welfare of rural communities. Therefore, village governments are expected to enhance transparency, accountability, and effectiveness in managing village finances while strengthening community empowerment programs to achieve sustainable rural development. The findings of this study provide practical implications for village governments in formulating policies related to village fund management, village expenditures, and community empowerment programs to improve community welfare sustainably.
ANALISIS FAKTOR PENENTU AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN GATAK, KABUPATEN SUKOHARJO Dilla Andreani Kusuma Dewi; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
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/bnwhxn62

Abstract

This study aims to examine the influence of human resource competency, the government internal control system (SPIP), and the use of digitalization on the accountability of village fund management in Gatak District, Sukoharjo Regency. The population consisted of village officials directly related to village fund management from 14 villages with a total of 140 village officials. Sampling used a purposive sampling technique. This study was quantitative by distributing questionnaires to respondents as data collection. The data analysis technique was carried out using multiple linear regression with the help of SPSS version 23 software, which includes validity tests, reliability tests, classical assumption tests, F tests, t tests, and coefficients of determination (R²). The F test results show that simultaneously, all three variables significantly affect the accountability of village fund management. The t test results indicate that, individually, human resource competence, government internal control system (SPIP), and the use of digitalization each have a positive and significant impact on the accountability of village fund management, so all the hypotheses in this study are accepted.
PRICE DYNAMICS AND PRODUCT QUALITY IN FORMING PERFUME PURCHASE DECISIONS: A LITERATURE REVIEW STUDY Willy Rapel Apentri Sitohang; Edwin Zusrony; Sri Murtini
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/wz3smn45

Abstract

The rapid development of the perfume industry in Indonesia and the increasing competition between brands in luring consumers become the motivation of this study. In this respect, price and product quality are major variables in purchase decisions. This study attempts to evaluate the dynamics of price and product quality in determining the decision to buy perfume. The research used literature review method with descriptive qualitative methodology. The data were secondary data acquired from eleven relevant scientific journals, published in the 2023–2026 period. Data analysis consisted of identifying, selecting, appraising and synthesising prior study findings. The results show that the most dominant factor affecting the perfume purchasing decision is product quality, in particular through scent, durability, packaging, and product safety. Price is also a consideration in purchasing decisions as buyers weigh the benefits they will receive against the expenditures they will incur. Furthermore the supporting variables such as brand image, electronic word of mouth and online customer feedback, enhance the consumer choice making process. Therefore, product quality and pricing are the major criteria that influence the decision to buy perfume.
PENGARUH IN STORE DIGITAL EXPERIENCE DAN FEAR OF MISSING OUT (FOMO) TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN RITEL MODERN PADA INDOMARET Fabillah Khoirunisa; Nuzulia Ashar; 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/tc9y0417

Abstract

This study aims to analyze the influence of In-Store Digital Experience and Fear of Missing Out (FOMO) on Purchase Decisions among Modern Retail Consumers at Indomaret. This research employed a quantitative approach involving 172 respondents selected through a purposive sampling technique based on predetermined criteria. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with the assistance of IBM SPSS software. The finding show that In-Store Digital Experience has a positive and significant effect on Purchase Decisions. Furthermore, Fear of Missing Out (FOMO) also has a positive and significant effect on Purchase Decisions. The simultaneous testing indicates that In-Store Digital Experience and FOMO jointly exert a positive and significant influence on Purchase Decisions. The coefficient of determination (R²) of 0.462 indicates that the two independent variables explain 46.2% of the variation in Purchase Decisions, while the remaining 53.8% is attributable to other factors beyond the scope of this study. These findings highlight the importance of enhancing the in-store digital experience and understanding consumers' psychological factors in order to encourage more effective purchase decisions among modern retail consumers at Indomaret.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA PROVINSI JAWA TENGAH TAHUN ANGGARAN 2020-2024 Ricco Andhika Hudaya; Novan Setiawan; Aldinda Putri Nuraini; Fitri Nopitasari; Puji Lestari
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/wwsh5x22

Abstract

Following fiscal decentralization, local governments are required to optimize budgetary autonomy to minimize reliance on the central government. This study examines the impacts of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) in constructing the Financial Performance of City Governments in Central Java Province throughout the 2020–2024 fiscal years. This quantitative investigation applies a census design (saturated sampling) encompassing all city governments (6 entities) within the Central Java region. Utilizing secondary panel data sourced from the Budget Realization Reports (LRA), this study yields 30 observation units evaluated through multiple linear regression analysis via the SPSS version 30 software. Partially, the test results confirm that PAD positively and significantly stimulates regional financial performance, aligning with Stewardship Theory. Conversely, due to the emergence of a fiscal comfort zone arising from substitution effects, DAU is detected to exert a significant negative influence. Meanwhile, the rigid nature of DAK as a specific grant prevents it from demonstrating any meaningful effect. Simultaneously, these three revenue posts contribute substantially to determining the Financial Performance of City Governments in Central Java Province during the 2020–2024 era. This study concludes that accelerating regional fiscal performance fundamentally demands progressive intensification of PAD and the efficient governance of balancing funds.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN PADA PERUSAHAAN PROPERTI Naura Abelia Diva Larasati; Dyah Ratnawati
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: 10.69714/59y38429

Abstract

This study evaluates the implementation of Good Corporate Governance (GCG) in the financial management and accountability of a property company. Using a descriptive qualitative approach, data were collected through interviews, direct observation, and document review related to the recording and reporting of cash disbursements. Thematic analysis was used to identify dominant patterns in the findings. Transparency is achieved through recording cash disbursements in accordance with the budget, supported by valid transaction evidence. This allows access for authorized internal parties. Accountability is reflected in an organized recording and reporting system, including multi-level approvals and verification. Adherence to standard operating procedures, independence in financial decision-making, and equitable division of tasks reinforce orderly management. Internal controls and regular assessments ensure the accuracy and reliability of financial data. Overall, GCG implementation functions effectively and enhances the company's management standards and financial accountability..
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN MASYARAKAT TERHADAP PELAYANAN PUBLIK DI KECAMATAN GATAK Abellita Sherly Ramadhani; Maya Widyana Dewi; Rukmini Rukmini
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/tb2mx736

Abstract

This study aims to determine the effect of service quality, cost transparency, and officer competence on public satisfaction in Gatak District, Sukoharjo Regency. This study employed quantitative methods, collecting data through questionnaires distributed to 95 respondents, determined using the Slovin formula. Data analysis was performed using multiple linear regression using SPSS 23 software, including validity, reliability, classical assumption tests, F-tests, t-tests, and the coefficient of determination (R²). The results showed that all three independent variables had a positive and significant effect on public satisfaction. Meanwhile, the t-test results indicated that service quality, cost transparency, and officer competence each had a positive and significant effect on public satisfaction, thus all hypotheses in this study were accepted.

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