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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 162 Documents
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PENGARUH PENGETAHUAN AKUNTANSI, PENGHARGAAN FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK Ayu Cahyaningrum; Hadi Samanto; Suhesti Ningsih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vvkwdc24

Abstract

This research aims to determine the influence of accounting knowledge, financial rewards, and work environment on students' interest in choosing a career as a public accountant. This research is quantitative research with a population of Soloraya accounting students, samples were taken using the Slovin formula from 100 respondent. Data analysis uses multiple linear regression models, hypothesis testing and classic assumption tests consisting of normality tests, multicollinearity tests and autocorrelation tests. The research results show that the feasibility test of the model on accounting knowledge, financial rewards and work environment influences students' interest in becoming public accountants. Which means this regression model is suitable for use. This is proven by the F test, which obtained a significance of 0.005 < α = 0.05. The results of the partial t test show that accounting knowledge, financial rewards and the work environment influence students' interest in becoming public accountants with a significance value of <0.05. The Adjust R Square value is 68.6%, which means 68.6%, which means the independent variable (accounting knowledge, financial rewards and work environment) has an influence of 68.6% on the dependent variable (interest in becoming a public accountant).
PENGARUH PENGETAHUAN PAJAK, KESADARAN PAJAK, DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN RANDUSARI: (STUDI KASUS WILAYAH RW 1) Endah Kurnia Hastuti; Wikan Budi Utami; Desy Nur Pratiwi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gr76ak91

Abstract

The study aims to analyze the impact of tax knowledge, tax awareness and taxable income on compliance with taxable payers of land and buildings in Kelurahan Randusari region RW 1. The sample of 88 respondents was taken with the Slovin formula. The variables used include tax knowledge (X1), tax awareness (X2), taxable income (X3) and taxable compliance (Y). The data analysis used in this study uses descriptive analysis, validity test, feasibility test, and classic assumption test, with hypothesis testing using double linear regression analysis, test f, test t and determination coefficient. The results of the research carried out are tax knowledge (X1) and tax awareness (X2) have a significant impact on tax compliance, while taxable income (X3) has no significant effect on taxable compliance (Y).
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 Issulistaningtyas Okta An-nisa; Wikan Budi Utami; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pb7wxy81

Abstract

This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2022 Yuli Astutik; Suhesti Ningsih; Hadi Samanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bv17jm11

Abstract

This research aims to analyze the profitability, liquidity and solvency of share prices in non-cyclical consumer sector companies listed on the IDX for the 2020 - 2022 period. Sampling used purposive sampling with time series data to obtain a sample of 93. The method in this research uses a test. Descriptive statistics, classical assumption tests, and hypothesis testing with the F test (model feasibility test), t test and R2 test. The results of the F test obtained a significance value of 0.003 < 0.005, so the model is suitable for use. This means there is no need to vary the model in research. From the results of the hypothesis test, the test shows that the profitability variable has an effect on share prices, this is proven by the significance value of 0.00 i<0.005. Meanwhile, the liquidity and solvency variables have a significance value greater than 0.05, namely 0.792 and 0.253, thus it can be concluded that liquidity and solvency have no effect on share prices. From the R2 test results, the customized R isquare value is obtained of 0.389 or 38.9%. This shows that the variables profitability, liquidity and solvency can influence share prices by 38.9%. Meanwhile, the remaining 61.1% was influenced by other factors outside the research.
PENGARUH DISIPLIN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PETERNAKAN KABUPATEN BIMA Irvan Putra Ananta; Muhammad Badar; Jaenab Jaenab
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8198sx32

Abstract

The aim of this research is to determine the influence of discipline and work motivation on the performance of employees at the Bima Regency Livestock Service so that it can provide thoughts to the leadership of the Bima Regency Livestock Service. This research is quantitative research. This type of research is associative with the population used in this research, namely all employees at the Bima Regency Animal Husbandry Service, totaling 173 respondents, consisting of 60 employees with PNS status (Civil Servants), 58 SK Honda employees and 55 honorary employees. The sample in this study was 33 employees, 12 civil servant employees, 11 SK Honda employees and 10 honorary employees. The sampling technique in this research used Stratified Random Sampling based on criteria. The research instrument used was a questionnaire with a Likert scale. The analytical tool used in this research uses multiple linear regression analysis using SPSS version 26. The results of this research are: 1) Work discipline has a significant effect on the performance of employees at the Bima Regency Animal Husbandry Service. 2) Work motivation has a significant effect on employee performance at the Bima Regency Livestock Service. 3) Work discipline and work motivation have a significant effect on employee performance at the Bima Regency Animal Husbandry Service.
PERANAN ELECTRONIC WORD OF MOUTH DAN FEAR OF MISSING OUT DALAM MEMBENTUK PURCHASE INTENTION PRODUK MIXUE DI SURABAYA Stanislaus Steven Bambang Kusumo; Yonathan Palumian; Nony Kezia Marchyta; Wilma Laura Sahetapy
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ftt4rb79

Abstract

This study examines the influence of Electronic Word of Mouth (eWOM) on purchase intention among Mixue consumers, considering the Fear of missing out (FOMO) factor. Employing a quantitative approach, the research surveyed 108 ice cream enthusiasts in Surabaya, Indonesia. Data collection was conducted through an online questionnaire using the Google Form platform. The data analysis utilized the Partial Least Square (PLS) method with SmartPLS 4.0 software to evaluate the relationships between eWOM, FOMO, and purchase intention variables. The findings indicate a positive and significant relationship between eWOM and purchase intention. Furthermore, FOMO is proven to play a mediating role in the relationship between eWOM and purchase intention. These results have important implications for digital marketing strategies, particularly in the food and beverage industry. The study highlights the importance of leveraging eWOM and FOMO mechanisms in marketing campaigns as effective strategies to drive consumer purchasing decisions. This research contributes to a deeper understanding of consumer behavior in the digital era, specifically within the Indonesian market context.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, AUDITOR SWITCHING, DAN KOMITE AUDIT TERHADAP AUDIT DELAY: (Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2023) Fresheila Thisa Aurelia; Triana Anggraini
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c5dh0744

Abstract

The study aims to determine the influence of Profitability, Company Size, Auditor Switching, and Audit Committee on Audit Delay in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2023 period. The population of this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period with sampling using a technique, namely the purposive sampling method with certain criteria and a sample of 48 companies was obtained. This study uses multiple linear regression analysis methods with the help of the Package of Social Science (SPSS) Version 25 program. The results show that the profitability variable has a negative effect on Audit Delay, Company Size has no effect on Audit Delay, Auditor Switching has no effect on Audit Delay, and Audit Committee has no effect on Audit Delay.
PENGARUH PERCIEVED ORGANIZATIONAL SUPPORT TERHADAP KOMITMEN ORGANISASIONAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI: (Studi Pada CV. Harmoni Bali Zoo) I Kadek Wira Diana; I Gusti Bagus Honor Satrya
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7d1a3h38

Abstract

This research aims to analyze the effect of perceived organizational support on organizational commitment with job satisfaction as mediation (study at CV. Harmoni Bali Zoo). This research used a sample of 75 employees. The method used in this research is a non probability sampling method with questionnaire and interview techniques with PLS-based Structural Equation Modeling (SEM) inferential statistical analysis tools. The research results show that perceived organizational support has a positive and significant effect on organizational commitment. perceived organizational support has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on organizational commitment, and job satisfaction mediates the effect of perceived organizational support on organizational commitment. The implication of this research is to prove three component theory and its relationship to the research variables. This research also offers the benefits of perceived organizational support, managing job satisfaction on organizational commitment.
ANALISIS PENGARUH EFEKTIVITAS, EFESIENSI, DAN TRANSPARANSI ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DESA TERHADAP KINERJA PEMERINTAH DESA DI KECAMATAN POLANHARJO Agustin Sri Lestari; Rukmini Rukmini; Wikan Budi Utami
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sv2tn044

Abstract

The purpose of this study is to determine the influence of the effectiveness, efficiency, and transparency of the allocation of the Village Revenue and Expenditure Budget on the Performance of the Village Government in Polanharjo District. The methodology used in this study is a quantitative data analysis method and the test is carried out with a multiple regression model. The population used in this study is 131 village apparatus in Polanharjo District. In this study, a sample of 61 respondents was obtained. With a significance value of 0.001 less than α = 0.05, this shows that the effectiveness variable has a significant effect on the performance of the Village Government. The significance value of 0.000 is less than α = 0.05, which shows that the efficiency variable has a significant effect on the performance of the Village Government. With a significance of 0.001 smaller than α = 0.05, this shows that the transparency variable has a significant effect on Village Government Performance. Based on the results of the Fcal data test of 74.442 is greater than the Ftable of 2.76 with a significance of 0.000 less than the significance value of     α = 0.05, so it can be concluded that simultaneously or together the variables of effectiveness, efficiency, and transparency are factors that affect the variables of Village Government Performance.
PENGARUH PERSEPSI HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN: (Studi pada Konsumen Kopi Dari Hati Petrocafe, di Kabupaten Penukal Abab Lematang Ilir, Sumatera Selatan) Ridho Vriya Pratama; Ravindra Safitra Hidayat
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jg73cc77

Abstract

This research aims to examine the influence of price perceptions, product quality and service quality on purchasing decisions.  Sampling in this study used a purposive sampling technique with a total of 135 respondents.  Data was collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2019 software and SPSS version 26 software. The research method used was multiple linear regression.  The results of this research show that the variables of price perception, product quality and service quality have a positive and significant effect on purchasing decisions.  The results of the research are expected to provide information that perceptions of price, product quality and service quality can improve consumer purchasing decisions for Kopi Dari Hati Petrocafe.

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