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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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Integrated Human Resource Management For Strengthening Organizational Capacity in Resource-Constrained Islamic Senior High Schools Tondy Natama Pulungan; Deny Hadi Siswanto; Siti Atwano Pisriwati
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/agh96j58

Abstract

This qualitative case study aims to analyze the overall effectiveness of Human Resource Management (HRM) at SMA Muhammadiyah Mlati in July 2026. Key research informants included the principal, vice principal, teachers, and educational support staff who were selected using a purposive sampling technique. Data collection was carried out through triangulation methods combining in-depth interviews, field observations, and comprehensive documentation studies, which were subsequently analyzed using the interactive model proposed by Miles and Huberman. The results demonstrate that HRM implementation runs systematically through structured planning, competency-based task allocation, continuous professional development, and guidance-oriented constructive supervision. Although the school faces ongoing challenges related to personnel limitations impacting heavy workloads and multiple roles, work motivation remains high through participative leadership, open communication, and a collaborative culture. The study concludes that sustainable human capital improvement requires stronger workload planning, expanded digital and AI technology training, and periodic evaluations. Overall, an integrated HRM strategy effectively enhances organizational capacity and elevates educational service quality quite significantly.
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Profitabilitas Cherry Amanda Putri; 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/wqfag610

Abstract

Profitability levels reflected in financial statements can serve as a benchmark for improving corporate performance, ultimately attracting foreign investment. Measurable and stable profitability instills confidence in financial statement users when making investment decisions. This study aims to identify the impact of liquidity, leverage, firm size, and sales growth on profitability. The study population consists of non-cyclical consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. A sample of 78 companies was selected using a purposive sampling technique based on specific criteria. The study employs multiple linear regression analysis supported by SPSS version 19 software. The results indicate that liquidity measured by the current ratio has no impact on profitability; conversely, leverage measured by the debt to equity ratio has a significant negative effect on profitability, while firm size and sales growth both have a significant positive effect on profitability.
Pengaruh Free Cash Flow, Leverage, dan Komisaris Independen Terhadap Kinerja Keuangan Bela Aprilia
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: 10.69714/5fdhnn92

Abstract

This study aims to examine the impact of Free Cash Flow, Leverage, and Independent Directors on financial performance of food and beverage companies listed on the Indonesia Stock Exchange during the period 2021–2025.The research employs a quantitative approach with purposive sampling technique.The data is analyzed using multiple linear regression analysis through IBM SPSS Statistics version 19.The findings indicate that Free Cash Flow has a positive and significant effect on financial performance, while Leverage has a negative and significant effect on financial performance.In contrast, Independent Directors do not have a significant effect on financial performance.
Pengaruh Debt To Equity Ratio (DER), Net Profit Margin (NPM), Terhadap Pertumbuhan Laba pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2021-2025 Zahra Haura Salsabila
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: 10.69714/6qzmq990

Abstract

The food and beverage industry is one of the sectors that makes a significant contribution to the Indonesian economy and continues to grow every year. This study aims to analyze the influence of the Debt-to-Equity Ratio (DER) and Net Profit Margin (NPM) on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2025. The research method used is a quantitative method with an associative approach. The research population consists of food and beverage companies listed on the Indonesia Stock Exchange, with a sampling technique using purposive sampling, resulting in 11 companies with a total of 55 data observations. The data analysis technique used was multiple linear regression with the aid of IBM SPSS Statistics software, which included classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results of the study indicate that, individually, the Debt-to-Equity Ratio (DER) and Net Profit Margin (NPM) have a positive but insignificant effect on Profit Growth. However, simultaneously, the Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on Profit Growth. The coefficient of determination value of 11.2% indicates that the variation in Profit Growth can be explained by DER and NPM, while the remainder is influenced by other factors outside the scope of this study.
Pengaruh Loan to Deposit Ratio (LDR) dan Debt to Equity Ratio Terhadap Return on Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2025 Zulita Anisah
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/arbe6d56

Abstract

The purpose of this study is to investigate how Return on Assets (ROA) for banking businesses listed on the Indonesia Stock Exchange between 2019 and 2025 is affected by the Loan to Deposit Ratio (LDR) and the Debt to Equity Ratio (DER). The research adopts a quantitative approach using secondary data sourced from the financial reports of banking institutions. The sample comprises 10 companies selected through purposive sampling techniques. Data analysis is performed using multiple linear regression with the aid of SPSS. The findings reveal that, individually, ROA is significantly impacted negatively by LDR, with a significance value of 0.012, and significantly negatively impacted by DER, with a significance level of 0.000. Collectively, LDR and DER have a significant influence on ROA, indicated by a significance value of 0.000. The coefficient of determination results indicate that LDR and DER account for 30% of the variation in ROA, leaving 70% influenced by other factors not covered in this study.
Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAK No. 202 pada TB. Perdana Farah Nafilah Firdaus; Fitri Amaliyah; Imam Hasan
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/gmrafn44

Abstract

Inventory is an important current asset for trading companies; therefore, its accounting treatment should comply with PSAK No. 202 to ensure the reliability of information presented in financial statements. This study aims to analyze the compliance of inventory accounting treatment at TB. Perdana with PSAK No. 202, which covers measurement, recognition as an expense, and disclosure. This study uses a descriptive method with a qualitative approach. Data were collected through observation, in-depth interviews with inventory staff, and documentation. The analysis was conducted by comparing the company’s practices with the provisions of PSAK No. 202. The results of the study indicate that the accounting treatment of inventory at TB. Perdana  is in accordance with PSAK No. 202. Inventory is measured based on acquisition cost and the FIFO method is used to determine the inventory cost formula; inventory is recognized as cost of goods sold when the goods are sold; and inventory is disclosed as a current asset on the balance sheet and as cost of goods sold on the income statement.
Transformasi Hijau Bank BUMN Indonesia: Implementasi Green Banking 2024–2025 Indri Iswardhani; Sri Astuti Nasir
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 6 (2026): November: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/96jxvc92

Abstract

This study aims to analyze the implementation of green banking at BTN, BNI, BRI, and Mandiri during 2024–2025. It employs a descriptive qualitative approach through a documentary study of eight sustainability reports. The analysis compares sustainable financing, financial products and instruments, environmental operations, service digitalization, and sustainability risk governance. The findings indicate that green banking practices reflect each bank’s business characteristics. BTN emphasizes housing finance and low-emission housing development, BNI develops sustainable financing and instruments supporting borrowers’ sustainability transitions, BRI focuses on micro, small, and medium enterprise inclusion, while Mandiri develops corporate financing and sustainable funding. Sustainable financing increased across all four banks, with growth rates of 11.63% for BTN, 3.27% for BNI, 3.39% for BRI, and 7.98% for Mandiri. BRI recorded the largest nominal portfolio, while BTN recorded the highest growth rate. Energy consumption and operational emissions decreased at BTN, BNI, and BRI, whereas Mandiri recorded annual increases. Digitalization and the integration of environmental risk also support sustainability practices. The study concludes that green banking progress should be assessed through financing developments, environmental outcomes, and reporting consistency.
Analisis Penerapan Continuous Improvement pada PT. Mark Dynamics Indonesia Tbk Tahun 2021-2025 Alifia Putri Indryani; Ahmad Fiqih Baidhlowi; Aliya Dinar Salsabila; Risky Budianto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 6 (2026): November: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v6pvg280

Abstract

This study aims to analyze the implementation of continuous improvement at PT Mark Dynamics Indonesia Tbk during the 2021-2025 period. Continuous improvement is a systematic, ongoing approach to improvement that is carried out to enhance process efficiency, product quality, productivity, and company performance. This study uses a quantitative descriptive method, drawing on secondary data in the form of annual reports, financial statements, sustainability reports, company information, and scientific literature relevant to the concept of continuous improvement. The analysis is conducted by identifying how continuous improvement is applied in the production process, quality control, operational efficiency, human resource management, and relationships with customers and suppliers. Furthermore, the development of continuous improvement implementation is analyzed based on changes in company performance over the 2021-2025 period. The results of this study are expected to provide an overview of how continuous improvement principles are applied to support improvements in the operational performance and competitiveness of PT Mark Dynamics Indonesia Tbk. This study is also expected to enrich the literature on continuous improvement implementation in manufacturing companies, particularly in the face of changing market needs, quality demands, and the dynamics of the business environment.

Page 29 of 29 | Total Record : 288

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