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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 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.

Page 27 of 27 | Total Record : 264

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