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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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ANALISIS KINERJA KEUANGAN PT UNILEVER INDONESIA TBK TAHUN 2022-2023 MENGGUNAKAN RASIO PROFITABILITAS DAN LIKUIDITAS Alya Kanaya Alfita; Sri Rahayu; Setiawati Setiawati; Rahyuni Puspita Sari; Humaira Athaya Rana
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/zwfs2t53

Abstract

This research is focused on examining the financial activities of PT Unilever Indonesia Tbk during the years 2022 and 2023 by utilizing profitability and liquidity ratios. The goal of this analysis is to assess how well the company can produce earnings and fulfill its short-term financial responsibilities. The approach taken involves descriptive quantitative research, drawing on secondary data from the organization’s financial statements. The analysis employs several financial ratios, including Return on Assets (ROA), Return on Equity (ROE), Current Ratio, and Quick Ratio to analyze the company's financial movements. The results of this study are expected to shed light on the financial health of the company and provide a foundation for evaluation. Additionally, this study aims to deliver valuable insights for investors, management, and other interested parties. The findings may also be utilized as a reference for subsequent research focused on analyzing financial performance. This research is expected to support better financial decision-making and contribute to improved company performance in the future.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KUALITAS ENTERPRISE RISK MANAGEMENT (ERM) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA TAHUN 2020–2024 Muhammad Naiyiron Romdoni; Eni Wuryani
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/rpztmm81

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on the quality of Enterprise Risk Management (ERM) and to investigate the moderating role of firm size. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 96 observations that met the research criteria. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Environmental Disclosure has no effect on Enterprise Risk Management (ERM) quality. Social Disclosure has a positive effect on Enterprise Risk Management (ERM) quality, whereas Governance Disclosure has no effect on Enterprise Risk Management (ERM) quality. The moderation test reveals that firm size strengthens the effect of social Disclosure on Enterprise Risk Management (ERM) quality, indicating its role as a quasimoderator. These findings suggest that the social dimension is the ESG component that contributes most significantly to strengthening risk management practices in energy sector companies. This study implies that companies should enhance the quality of Social Disclosure and integrate it into risk management systems to support long-term corporate sustainability.
FINANCIAL TECHNOLOGY (FINTECH), LITERASI KEUANGAN, INKLUSI KEUANGAN DAN KINERJA UMKM DI KOTA SURABAYA Jasmine Shelomita Putri Hasibuan; Kholidiah Kholidiah
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/cy135f31

Abstract

  This study aims to examine and analyze the effect of Financial Technology (Fintech), financial literacy, and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City. The development of digital technology has driven changes in public transaction behavior and requires MSME actors to adapt through the utilization of technology-based financial services, improvement of financial knowledge, and broader access to formal financial services. This study employed a quantitative approach using a survey method through the distribution of questionnaires to MSME owners in Surabaya City who had utilized Financial Technology (Fintech) services. The sampling technique used was purposive sampling, with a total of 155 MSME respondents. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 25. The results indicate that Financial Technology (Fintech) has a positive and significant effect on MSME performance. Financial literacy also has a positive and significant effect on MSME performance. Furthermore, financial inclusion has a positive and significant effect on MSME performance. Simultaneously, Financial Technology (Fintech), financial literacy, and financial inclusion have a significant effect on the performance of MSMEs in Surabaya City.
PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Iman Karyadi; Virgiyuan Regia Wega Ananda
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/fmpkbt05

Abstract

This study aims to analyze the effect of company size, Corporate Social Responsibility (CSR), and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Mining companies are one of the sectors that contribute significantly to economic growth; however, their operational activities also have an impact on the environment, requiring companies to pay attention to sustainability and social responsibility aspects. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange. The sample selection was conducted using a purposive sampling method based on predetermined criteria. Company size is measured using the natural logarithm of total assets, Corporate Social Responsibility (CSR) is measured based on the disclosure of corporate social responsibility activities, environmental costs are measured based on company expenditures related to environmental activities, while profitability is measured using Return on Assets (ROA). The data analysis method used in this study is multiple linear regression analysis to determine the effect of independent variables on the dependent variable. This study is expected to provide information regarding the factors that influence a company's ability to generate profits and serve as a consideration for management, investors, and stakeholders in assessing company performance by considering economic, social, and environmental aspects.
PENGGUNAAN ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN DI PT ASTRA INTERNATIONAL TBK Kallyca Putri Almira Nursanti; Raihan Akbari; Ashira Aulia; Dafela Putri
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: 10.69714/958gmg08

Abstract

This study aims to analyze the financial performance of PT Astra International Tbk during the period from 2022 to 2025, with a focus on evaluating liquidity ratios and solvency ratios. This study employs a quantitative descriptive method using secondary data obtained from the annual financial reports of PT Astra International Tbk, which have been published on the Indonesia Stock Exchange (IDX). Liquidity ratios include the Current Ratio, Quick Ratio, and Cash Ratio, while solvency ratios include the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER). The results indicate that the company’s Current Ratio and Quick Ratio during the study period were above 1, indicating the company’s ability to meet short-term obligations is quite good. The Cash Ratio met industry standards in 2022 but declined in the following year. In terms of solvency, the DER ranged from 41% to 43.8%, and the DER reached 69.6% to 78%, which indicates that the company’s capital structure remains in a healthy condition and financial risk is classified as low. Overall, PT Astra International Tbk successfully maintained sound and stable financial conditions throughout the study period.
ANALISIS KINERJA KEUANGAN MELALUI PENDEKATAN RASIO KEUANGAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN MANAJERIAL PADA PT AMARI OPHELOS LARUNDA INDONESIA PERIODE 2021–2024 Jesicha Angreini Slamet; Risa Watti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0zc6tj61

Abstract

Financial performance evaluation is an important aspect in determining the sustainability and effectiveness of a company's operational activities. This study aims to analyze the financial performance of PT Amari Ophelos Larunda Indonesia during the 2021–2024 period using financial ratio analysis as a basis for managerial decision-making. The research employed a quantitative descriptive approach utilizing secondary data obtained from the company's financial statements, including balance sheets and income statements. The analysis consisted of liquidity ratios represented by Current Ratio and Quick Ratio, solvency ratios represented by Debt to Asset Ratio and Debt to Equity Ratio, activity ratios represented by Inventory Turnover and Total Asset Turnover, and profitability ratios represented by Net Profit Margin and Return on Assets. The findings indicate that the company's liquidity level remained relatively adequate in fulfilling short-term obligations despite fluctuations throughout the observation period. Solvency ratios suggest that the company maintained a manageable level of debt financing. Activity ratios reveal that asset utilization was not fully optimized, while profitability ratios demonstrate fluctuations in the company's ability to generate profits. Overall, the financial performance of PT Amari Ophelos Larunda Indonesia during 2021–2024 can be categorized as fairly good, although improvements in asset management efficiency and profitability are still required to support sustainable business growth and managerial decision-making.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, PENGALAMAN DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI SURABAYA Naurah Candra Aprilia; Rudi Pratono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mxssbs36

Abstract

This study aims to analyze the influence of auditor competence, auditor independence, auditor professionalism, auditor experience, and auditor workload on audit quality at Public Accounting Firms (PAFs) in Surabaya. The study employed a quantitative approach using primary data collected through questionnaires distributed to auditors working at Public Accounting Firms in Surabaya. The sampling technique used was purposive sampling, with the criteria that respondents had at least one year of work experience as auditors and were willing to participate in the study. The collected data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS) software. The results indicate that auditor competence, auditor independence, and auditor professionalism have a positive effect on audit quality. Auditors who possess strong knowledge, technical skills, objectivity, and professionalism tend to produce more reliable and higher-quality audits. Meanwhile, auditor experience and auditor workload do not have a significant effect on audit quality. Nevertheless, auditors continue to maintain the quality of audit results in accordance with auditing standards and professional codes of ethics, thereby producing audit reports that can be relied upon by users of financial statements.
PENGARUH FEAR OF MISSING OUT (FOMO), LITERASI KEUANGAN, DAN SELF CONTROL TERHADAP IMPULSIVE BUYING PADA MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA Miguel Nelson Soares Madeira; Surenggono Surenggono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ndqc1m05

Abstract

This study aims to analyze the influence of Fear of Missing Out (FoMO), financial literacy, and self-control on impulsive buying among Accounting students at Wijaya Kusuma University Surabaya. This study employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 120 respondents selected using a purposive sampling technique. The data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results of the partial test (t-test) indicate that Fear of Missing Out (FoMO) has a positive and significant effect on impulsive buying, with a significance value of 0.001. Financial literacy also has a positive and significant effect on impulsive buying, with a significance value of 0.000. Meanwhile, self-control has no significant effect on impulsive buying, with a significance value of 0.910. The simultaneous test (F-test) shows that FoMO, financial literacy, and self-control simultaneously have a significant effect on impulsive buying, with a significance value of 0.002. The findings of this study are expected to serve as an evaluation for students in managing their consumption behavior and as input for universities in strengthening financial literacy education and self-control development to minimize impulsive buying behavior.
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK PERIODE 2022-2024 Novita Devi Paulus; Surenggono Surenggono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/maa4vq82

Abstract

The increasing demand for sustainable business practices has encouraged companies, particularly those in the energy sector, to implement Green Accounting and improve environmental performance as strategic efforts to enhance firm value. The energy sector is characterized by high environmental risks; therefore, transparency in environmental cost management and compliance with environmental regulations have become essential factors in strengthening investor confidence. This study aims to examine the effect of Green Accounting and environmental performance on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sample was selected using a purposive sampling technique, resulting in 54 observations. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that Green Accounting has a positive and significant effect on firm value, with a significance value of 0.046. Environmental performance also has a positive and significant effect on firm value, with a significance value of 0.038. Simultaneously, Green Accounting and environmental performance have a significant effect on firm value, with a significance value of 0.042. This study concludes that the implementation of Green Accounting and the improvement of environmental performance can enhance firm value by strengthening investor confidence and improving corporate reputation.
PENGARUH LINGKUNGAN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN GENERASI Z DENGAN MOTIVASI SEBAGAI MEDIASI PADA PT. GADING MURNI Rahma Syaufil Fitri; Santirianingrum Soebandhi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rvq5z898

Abstract

The growing presence of Generation Z in the workforce has prompted companies to understand the factors that can improve employee performance. The characteristics of Generation Z, which emphasize a comfortable work environment, opportunities for career development, and work-life balance, make the management of the work environment, workload, and work motivation essential for achieving optimal employee performance. This study aims to analyze the effects of the work environment and workload on the performance of Generation Z employees, with work motivation serving as a mediating variable at PT Gading Murni. This research employed a quantitative approach using a survey method. The respondents consisted of 48 Generation Z employees working in the Retail Division of PT Gading Murni. Data were collected through a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4. The results indicate that the work environment has a positive and significant effect on work motivation, whereas workload has a negative and significant effect on work motivation. Furthermore, work motivation has a positive and significant effect on employee performance and successfully mediates the relationships between the work environment, workload, and employee performance. Therefore, improving the quality of the work environment and managing workload proportionally through strengthening work motivation can serve as an effective strategy to enhance the performance of Generation Z employees at PT Gading Murni.

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