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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 288 Documents
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI JAWA TENGAH PERIODE 2021-2024 Risa Mayyuhanikmah; LMS Kristiyanti; Darmanto Darmanto
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: 10.69714/9bga2073

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Budget Financing Surplus (SiLPA) on Capital Expenditure in Regencies/Cities in Central Java for the period 2021–2024. Using secondary data from the Directorate General of Taxes (DJPK) with a sample of 140 observations (35 regencies/cities × 4 years) and multiple linear regression analysis, the results show that PAD (t=16.935; sig. 0.000) and DAU (t=4.796; sig. 0.000) have a positive and significant effect on Capital Expenditure, while SiLPA (t=-0.147; sig. 0.883) has no significant effect. Simultaneously, the third variable has a significant effect (F=143.894; sig. 0.000) with a contribution of 75.5% (Adjusted R²=0.755). This finding confirms that increasing PAD and DAU boosts regional capacity to finance infrastructure development, while SiLPA is more directed at covering deficits and short-term routine spending.
PENGARUH TRANSPARANSI, PEMAHAMAN, PERSEPSI KEADILAN, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN CALON WAJIB PAJAK Miranda Bilqis Nabilarozan; 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/n28ec498

Abstract

The purpose of this study is to test the influence of Tax Transparency, Tax Understanding, Perception of Tax Fairness, and Trust in the Government on Prospective Taxpayer Tax Compliance. Using a quantitative approach, this study focuses on Accounting students of Wijaya Kusuma University Surabaya (UWKS) as the research population. Sample selection used a purposive sampling method, yielding 100 respondents, and data were analyzed using multiple linear regression. The results of the simultaneous test indicate that all independent variables influence student tax compliance. However, the partial analysis reveals that only Tax Transparency and Tax Understanding have a significant influence on Prospective Taxpayer Compliance. In contrast, Perception of Tax Fairness and Trust in the Government show no significant influence.
PEMODELAN RISIKO PASAR DAN NILAI TUKAR TERHADAP RETURN SAHAM SEKTORAL DI BURSA EFEK INDONESIA Rijal Apuila Khufi; Reagen Westerdam Sean Jatindra; Aviolla Terza Damaliana; Amri Muhaimin
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/s1e70143

Abstract

This study analyzes sectoral stock return risk in the Indonesia Stock Exchange using multiple linear regression and historical Value at Risk. Market risk is represented by the return of the Indonesia Composite Index, while exchange rate risk is represented by the return of USD/IDR. This study uses daily time series data obtained from Yahoo Finance using Python. Sectoral stock returns are constructed using a proxy approach by calculating the average return of selected representative stocks in each sector. The methods include return calculation, sectoral return construction, multicollinearity testing using Variance Inflation Factor, multiple linear regression estimated by Ordinary Least Squares with HC3 robust standard error, and risk measurement using volatility, Value at Risk, Conditional Value at Risk, maximum drawdown, and risk scoring. The results show that IHSG return significantly affects all sectoral stock returns, while USD/IDR return significantly affects the Properties and Technology sectors. The risk classification shows that Technology, Basic Materials, Transportation, and Properties are high-risk sectors, while Consumer Non-Cyclicals and Healthcare are low-risk sectors. These findings indicate that combining multiple linear regression and historical risk measurement can support sectoral risk mapping for investors and decision-makers.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA MIE GACOAN DI SEMARANG Andikawati Andikawati; Siti Nur Virda; 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: 10.69714/513t5c06

Abstract

The rapid growth of the culinary business has increased competition among food and beverage companies. Customer satisfaction has become an important factor in maintaining customer loyalty and business sustainability. This study aims to analyze the effect of service quality and price on customer satisfaction at Mie Gacoan in Semarang. The research uses a quantitative approach with data collected through questionnaires distributed to consumers who have purchased products at Mie Gacoan Semarang. The sampling technique used is purposive sampling. Data analysis was conducted using multiple linear regression analysis. The results indicate that service quality has a positive and significant effect on customer satisfaction. Price also has a positive and significant effect on customer satisfaction. Simultaneously, service quality and price significantly influence customer satisfaction. These findings suggest that improving service quality and maintaining competitive prices can increase customer satisfaction and strengthen the competitive position of Mie Gacoan in the culinary industry.
Analisa Laporan Realisasi Anggaran untuk Mengukur Kinerja Keuangan Pemerintah Daerah Provinsi DKI Jakarta dan Jawa Barat Tahun 2022-2024 Dwi Meidyana Maulana; Ibnu Revaldi; Shandyna Darmanto Putri; Vanessa Vanessa; Wildan Akbar
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ekbz6656

Abstract

This study aims to examine and compare the financial performance of the Provincial Governments of DKI Jakarta and West Java during the 2022–2024 period through the analysis of Budget Realization Reports (BRR). The study employed a descriptive quantitative method with a comparative approach. The data utilized in this research consisted of secondary data obtained from the Regional Government Financial Statements (RGFS) of each province. The analysis was conducted using financial independence ratios, effectiveness ratios, efficiency ratios, and expenditure harmony ratios. The findings indicate that both provinces possess a very high level of financial independence within a delegative relationship pattern, reflecting the capability of local governments to fulfill their fiscal needs independently with minimal reliance on the central government. Comparatively, the Province of DKI Jakarta demonstrated a higher level of financial independence than the Province of West Java. In terms of effectiveness, West Java achieved better performance in 2022 and 2024, while DKI Jakarta experienced a significant improvement in 2023 and remained within the highly effective category in 2024. Based on the efficiency ratio, DKI Jakarta tended to exhibit a better level of efficiency compared to West Java, although both provinces still fall into the "less efficient" category. Meanwhile, the expenditure harmony ratio analysis revealed that the expenditure structure in both provinces was still dominated by operational expenditure rather than capital expenditure. Overall, both provinces demonstrated good financial performance; however, DKI Jakarta excelled in financial independence and efficiency, whereas West Java showed superior performance in achieving Regional Original Revenue (PAD) targets.
Pengaruh Pengungkapan Kinerja Keberlanjutan dan Kebijakan Dividen Terhadap Stabilitas Keuangan Perusahaan IDX ESG Leaders Periode 2020-2024 Nurul Uyuni; Budianto Budianto; Dara Angreka Soufyan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1tgb9c49

Abstract

This research explores how sustainability disclosure and profit distribution practices affect corporate financial soundness among constituents within the IDX ESG Leaders framework across the 2020–2024 timeframe. Adopting a quantitative design, the study analyzed panel data extracted from corporate financial statements and ESG ratings. A sample of 19 firms selected via purposive sampling yielded 95 firm-year observations. Data processing encompassed summary statistics and panel data modeling, where optimal specification was determined through Chow and Hausman diagnostics. Prior to hypothesis evaluation, data integrity was verified against classical assumption violationsspecifically heteroscedasticity and multicollinearity. Parameter significance was assessed via t-statistics, overall model fit using F-tests, and explanatory power through the adjusted R² metric. Empirical findings indicate that sustainability performance disclosure contributes positively and significantly to corporate financial stability. Conversely, dividend policy did not demonstrate a statistically significant individual effect however, the two variables jointly exerted a significant influence on financial stability. All statistical analyses were conducted using EViews 13 software.
Employee Well-Being dalam Human Resource Management: Analisis Bibliometrik dan Pemetaan Ilmiah Sri Astuti Nasir; Indri Iswardhani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2yvet144

Abstract

Employee well-being has become one of the strategic issues in Human Resource Management (HRM) due to its important role in enhancing organizational performance and sustainability. As the number of publications in this field continues to grow, a comprehensive mapping is needed to understand research trends, the intellectual structure, and emerging themes. This study aims to map the development of employee well-being research in Human Resource Management using a bibliometric approach. The research data were obtained from 1,803 documents indexed in Scopus and analyzed through performance analysis and science mapping using VOSviewer software. The findings indicate that publications have increased significantly, particularly since 2018. The intellectual structure of the field is dominated by the themes of human resource management, job satisfaction, and burnout, while emerging themes include Green Human Resource Management, Sustainable Human Resource Management, personnel turnover, and mental health. These findings suggest that employee well-being research has evolved into a multidisciplinary field with an increasing focus on sustainability-related issues. This study contributes by mapping the development of the literature and providing a foundation for future research agendas and Human Resource Management practices.
Pengaruh Knowledge Sharing dan Teamwork Terhadap Kinerja Guru Pondok Pesantren Tahfidzul Qur’an Ibadurrohman Tasikmalaya Gifar Fathur Rohman; Kusuma Agdhi Rahmawana; Arif Arif
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nh0c0302

Abstract

Teachers play a crucial role in determining the success of the learning process and achieving educational objectives. To improve teachers' performance, effective implementation of Knowledge Sharing and Teamwork within the workplace is essential. This study aims to analyze the effects of Knowledge Sharing and Teamwork, both simultaneously and partially, on teachers' performance at Pondok Pesantren Tahfidzul Qur'an Ibadurrohman Tasikmalaya. This research employed a quantitative method with a causal approach. The sampling technique used was saturated sampling, resulting in a total of 45 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that Knowledge Sharing and Teamwork simultaneously have a significant effect on teachers' performance. Partially, Knowledge Sharing has a positive and significant effect on teachers' performance. Likewise, Teamwork also has a positive and significant effect on teachers' performance.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Report Lag pada Perusahaan Food & Beverages Shalu Nabila; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3ebbcq74

Abstract

This study examines the effect of profitability, liquidity, solvency, and firm size on audit report lag in Food & Beverages companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during 2022–2025. Using purposive sampling, 39 companies with 156 firm-year observations were selected. Audit report lag was measured as the number of days between the fiscal year-end and the date of the independent auditor’s report and classified using a median cut-off of 82 days. The data were analyzed using binary logistic regression, with model fit confirmed by the Hosmer and Lemeshow test  sig. 0.774  and the Omnibus test  sig. 0.008 . The results show that solvency has a positive and significant effect on audit report lag, while profitability, liquidity, and firm size have no significant effect. The Nagelkerke R Square value of 0.114 indicates that the model explains 11.4% of the variation in audit report lag, with an overall classification accuracy of 64.1%, while the remaining variation is attributable to other factors outside the research model. These findings suggest that higher leverage increases the likelihood of longer audit report lag.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kepemilikan Publik terhadap Audit Delay Neng Kharisma Nita; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/175ws781

Abstract

Analyzing how Profitability (ROA) , Leverage (DAR), Firm Size (Size), and Public Ownership influence Audit Delay across Indonesian Stock Exchange-listed food and beverage firms between 2021 – 2025 constitutes the core purpose of this investigation. Out of 103 target entities, purposive sampling criteria identified 42 suitable samples. Data estimation was conducted via multiple linier regression framework utilizing IBM SPSS version 19.0 and Microsoft Excel 2016. Findings reveal that while all four predictors jointly impact Audit Delay, individual assessments tell a different story: Profitability (ROA) and Public Ownership have no statistically meaningful influence. Conversely, Leverage (DAR) demonstrates a noticeable positive impact, whereas Firm Size (Size) reveals a significant inverse effect on Audit Delay.

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