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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 Inventory Turnover, Total Asset Turnover, Receivable Turnover, dan Current Ratio Terhadap Return on Assets Rinda Audina; 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: 10.69714/1w2d4613

Abstract

This study aims to analyze the influence of Inventory Turnover, Total Asset Turnover, Receivable Turnover, and Current Ratio on Return on Assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025. This research employed a quantitative method using secondary data obtained from the companies' published financial statements. The population in this study consisted of 83 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025. The sampling process in this study employed a non-probability sampling technique using a purposive sampling approach, resulting in 37 companies that met the predetermined criteria, with a total of 148 observations. After testing and identifying outlier data using the Boxplot method, 118 observations were retained for the final analysis. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics version 19. The results indicate that Inventory Turnover and Total Asset Turnover have no significant effect on Return on Assets. Meanwhile, Receivable Turnover and Current Ratio have a positive and significant effect on Return on Assets. Simultaneously, Inventory Turnover, Total Asset Turnover, Receivable Turnover, and Current Ratio significantly affect Return on Assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025.
Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Sales Growth terhadap Nilai Perusahaan Lulu Febriyanti; 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: 10.69714/5144fs06

Abstract

This research examines the effects of Firm Size, Leverage, Profitability, and Sales Growth on Firm Value among food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2025. The research data were sourced from companies' financial statements published through the IDX. From a population of 102 companies, purposive sampling resulted in 205 observations representing 41 companies. The data were examined using multiple linear regression with the assistance of SPSS version 19 and Microsoft Excel. The findings demonstrate that Firm Size has a negative and significant effect on Firm Value. Conversely, Leverage, Profitability, and Sales Growth have positive and significant effects on Firm Value.
Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), dan Return on Assets (ROA) terhadap Nilai Perusahaan (PBV) pada Perusahaan Makanan dan Minuman di BEI Periode 2021–2025 Fitri Asma'ul Husnah; 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: 10.69714/676htf81

Abstract

This research empirically examines the correlations of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Assets (ROA) with Firm Value in Indonesia Stock Exchange-listed food and beverage manufacturers for 2021–2025. The research uses secondary data from business financial filings to quantify. The study population includes 103 Indonesia Stock Exchange-listed food and beverage manufacturers. Purposive sampling was used to choose samples depending on study aims. After selection, 37 firms satisfied research requirements. Multiple linear regression was used in SPSS version 19 to analyze data. Partial test findings show that DER and ROA positively and significantly affect Firm Value. In contrast, CR and TATO do not influence Firm Value. These results imply that a company's finance structure and asset utilization capacity are important in its value.
Pengaruh ROA, DER, Pertumbuhan Penjualan, dan Pertumbuhan Aset terhadap Harga Saham: (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2021–2025) Nurfahdah Nurfahdah; 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/zxmnsw97

Abstract

Financial performance represents fundamental information that investors may use to evaluate a company’s condition and prospects and to formulate investment decisions. This study aims to examine the effect of ROA, DER, sales growth, and asset growth on stock prices of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The population comprised 101 food and beverage subsector companies listed on the IDX during the observation period. Using the purposive sampling method, 53 companies were selected based on the predetermined research criteria. This study employed secondary data obtained from the companies’ annual financial statements. The data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 22. The results demonstrate that ROA has a positive and significant effect on stock prices. In contrast, DER, sales growth, and asset growth do not have a significant effect on stock prices. These findings indicate that a company’s ability to generate profits through the utilization of its assets is a relevant indicator in explaining changes in stock prices. Conversely, leverage, sales growth, and asset growth do not demonstrate significant effects on the stock prices of food and beverage subsector companies during the observation period.
Pengaruh Penerapan Whistleblowing System dan Sistem Pengendalian Internal terhadap Pencegahan Fraud pada Perusahaan Perbankan Tahun 2022–2024 Vetti Vatya; Dara Anggreka Soufyan; Ika Rahmadani; Sari Maulida Vonna; Cut Widy Aulia Putri
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: 10.69714/5jnfq762

Abstract

This study aims to analyze the effect of implementing a Whistleblowing System and an internal control system on Fraud prevention in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research is motivated by the importance of transparency, accountability, and resilience in the financial sector, particularly the banking industry, which plays a significant role in supporting financing for the agricultural and maritime sectors as part of sustainable development. Therefore, a financial system that is free from Fraudulent practices is essential to maintaining the stability and sustainability of the sector. This study employs a quantitative approach using secondary data obtained from the annual reports of banking companies. Logistic regression analysis was used to examine the relationship between the variables. The results show that, partially, the Whistleblowing System does not have a significant effect on Fraud prevention, indicating that the whistleblowing mechanism has not been optimally utilized in detecting and preventing Fraudulent activities. Likewise, the internal control system also does not have a significant effect on Fraud prevention, suggesting that the implementation of internal controls has not been fully effective in minimizing Fraudulent practices within banking companies. However, simultaneously, both variables significantly influence Fraud prevention, with the model having an explanatory power of 26%. This research contributes to the development of sustainable and resilient financial governance by highlighting the importance of improving the effectiveness of whistleblowing mechanisms and internal control systems in supporting transparent and accountable financial practices, particularly in the banking sector
Literature Review: Hubungan Pemahaman Sanksi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak UMKM Shella Putri Rifka Sari; Zahra Dinul Khaq; Sri Wahyuning
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: 10.69714/9y5jea54

Abstract

A literature assessment of five empirical studies in various regions of Indonesia shows that the influence of tax understanding, tax sanctions and service quality on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance is extremely contextual. Tax sanctions, on the other hand, are the most constant factor, with a substantial influence in all of the locations examined, suggesting that the possibility of administrative and criminal fines remains a strong deterrent to promoting compliance behavior. On the other hand, service quality gives the most varied findings, notably affecting compliance in Jepara and Samarinda Ilir, but not significantly affecting Praya, Demak and Samarinda. Tax awareness, however, generates mixed results with considerable impacts in Demak and Samarinda but no impacts in Praya. These divergences point to the fact that the efficiency of these factors is largely reliant on the regional settings, the characteristics of the respondents and the degree of uniformity of the implementation of tax policy in the field. Moreover, such variations point to the fact that MSME tax compliance is not a unidimensional construct, but a multidimensional phenomenon, influenced by complex interactions between internal factors, such as individual knowledge, perception, and motivation; and external forces, such as service quality, law enforcement, and sanctions. Therefore, uniform compliance techniques are not enough. Rather, policymakers and tax authorities need to adopt a contextual, area-based strategy that takes into account the local socio-economic conditions, literacy levels and cultural nuances to effectively increase the participation of MSMEs in the official tax system.
Pengaruh Kualitas Pelayanan dan Kecepatan Pengiriman terhadap Keputusan Penggunaan Jasa Pengiriman pada Pos Lion Parcel SRE Jakarta Pusat Tarisa Fitriani Supriatna; Eneng Iviq Hairo Rahayu
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/an1dvf38

Abstract

This study aims to analyze the influence of service quality and delivery speed on the decision to use delivery services at POS Lion Parcel SRE Central Jakarta. The method used is quantitative, with data collected from questionnaires distributed to 96 customers, which were then analyzed using SPSS Version 26. The test results indicate that all instruments are valid and reliable. Regression analysis demonstrates that service quality has a positive and significant influence on the decision to use delivery services, with a t-statistic value of 9.116 > t-table 1.661. Similarly, delivery speed significantly influences the decision to use delivery services, with a t-statistic value of 2.427 > t-table 1.661. Simultaneously, both variables also exert a significant influence, with an F-statistic value of 177.831 > F-table 3.09, contributing 79%, while the remaining 21% is influenced by other factors not examined in this study. The regression model meets the assumptions of normality, exhibits no multicollinearity, and shows no heteroscedasticity. The results of this study indicate that improving service quality and delivery speed can enhance customer decisions to use the services of POS Lion Parcel SRE Central Jakarta.
Pengaruh Integritas dan Beban Kerja Terhadap Kinerja Karyawan Divisi Akuntansi Kantor Pusat Perum BULOG Ari Kurniawan; Eneng Iviq Hairo Rahayu
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/ys9yds48

Abstract

This research stems from the importance of employee performance in the Accounting Division of the Head Office of Perum BULOG. This division handles crucial responsibilities demanding high accuracy and strict adherence to reporting deadlines. This study aims to empirically analyze the effect of integrity and workload, both partially and simultaneously, on employee performance. The study applies a quantitative method using saturation sampling (census) with 35 respondents. Data was collected via a Likert-scale questionnaire and analyzed using multiple linear regression. Data quality tests confirmed all instruments are valid and reliable. Classical assumption tests indicate normal and linear data, free from multicollinearity and heteroscedasticity. Partial test (t-test) results proved integrity positively and significantly affects performance (t-count 8.079 > t-table 2.037; Sig. 0.000). Conversely, workload does not significantly affect performance (t-count -0.838 < t-table 2.037; Sig. 0.408). Simultaneously (F-test), integrity and workload significantly affect performance (F-count 37.570 > F-table 3.295; Sig. 0.000). The determination test revealed both variables explain 68.3% of performance variations.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman yang Tercatat di Bursa Efek Indonesia Periode 2021 - 2025 Amelia Allawiyah; 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: 10.69714/7t0v9060

Abstract

Firm value represents the market’s assessment of a company’s fundamental quality, profit-generating capacity, and long-term economic prospects. This study aims to examine the role of internal characteristics and financial decisions in determining firm value among food and beverage companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach with a causal explanatory design, using financial statements and annual reports as the primary sources of secondary data. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives. Firm value is proxied by Price to Book Value, while firm size, profitability, leverage, and dividend policy are represented by relevant financial indicators. Empirical testing was conducted using multiple linear regression preceded by classical assumption tests and model adequacy assessments. The findings indicate that firm size does not have a significant effect on firm value, suggesting that a larger asset base does not necessarily lead to greater market appreciation. Leverage also does not exert a statistically significant influence on firm value, although the relationship is positive. In contrast, profitability has a positive and significant effect on firm value, indicating that the ability to utilize assets efficiently to generate earnings is positively perceived by investors. Dividend policy likewise has a positive and significant effect, implying that profit distribution decisions constitute economically relevant information in shaping investor perceptions. Simultaneously, the examined corporate characteristics and financial policies are associated with firm value. These findings suggest that value creation in the food and beverage industry is more strongly associated with the quality of economic performance and the credibility of financial decisions than with asset expansion alone.
Pengaruh Perputaran Modal Kerja (WCT), Likuiditas (CR), Leverage (DER), dan Ukuran Perusahaan Terhadap Profitabilitas Retno Nanda Rahayu; 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/pn9e4c75

Abstract

This study analyzes the effect of Working Capital Turnover, Liquidity, Leverage, and Company Size on Profitability in Consumer Non-Cyclicals companies in the Food & Beverages sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. Quantitative research used secondary data with purposive sampling techniques so that a sample of 50 companies was obtained. The data were analyzed using multiple linear regression methods with the help of the SPSS 19 program. The results of the study show that partially, Leverage has a significant negative effect on profitability and Company Size has a significant positive effect on profitability, while Working Capital Turnover and Liquidity have no effect on profitability.

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