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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 PROXY LEVERAGE TERHADAP NILAI PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR PADA BEI TAHUN 2016-2020 Arijo Isnoer Narjono; Titis Sri Murni; Mokhammad Hariyadi Eko Romadon; Ning Mukti Indriyani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4kefrx80

Abstract

The purpose of this research is to analyze the effect of leverage on firm value. Independent variables used are Leverage proxies, namely Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR). The Dependent variable used is a proxy for firm value, namely Price To Book Value (PBV). The population in this study are chemical companies sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used was purposive sampling method with a sample of 8 chemical companies during the observation period of 5 consecutive years so that the total sample was 40. The analytical method of this study uses multiple linear regression. The results of this study indicate that (1) Debt To Equity Ratio (DER) has a negative and significant effect on Price to Book Value (PBV). This is known from the test results where the calculated T value = -4.535 is less than T table = 1.685 and the significant value of the Debt to Equity Ratio (DER) variable is 0.000 which is less than 0.05. (2) Debt To Asset Ratio (DAR) has a positive and significant effect on Price to Book Value (PBV). It is known from the test results where t count = 4.560 is greater than t table = 1.685 and the significant value of the Debt to Asset Ratio (DAR) variable is 0.000 less than 0.05. Meanwhile, the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) simultaneously have a significant positive effect on the Price To Book Value (PBV) of chemical companies listed on the Indonesia Stock Exchange (IDX) in the period 2016-2020. It is known from the calculated F value of 10.524 and the F table value of 3.19 so that the calculated F value > F table value, namely 10.524 > 3.19 with a significance value of 0.000 <0.05.
ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PT. SENTRA FOOD INDONESIA TBK PERIODE 2020 - 2023 Nurainun Tanjung; Fichra Azrina Arniz; Yuyun Pazra Audita Manurung
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m56r0153

Abstract

The study aims to evaluate the financial performance of PT Sentra Food Indonesia Tbk by analyzing its financial statements and assessing its financial condition using financial ratio methods. This research includes an analysis of liquidity and solvency ratios. The information and data used were obtained from the company's official financial statements over a specific period, which are accessible on its official website. The findings reveal that the company's financial performance fluctuates annually, with some indicators showing improvements and strengths, while others highlight potential financial risks. The liquidity ratio reflects the company's ability to consistently meet its short-term obligations, although occasional financial pressures are noted. The solvency ratio illustrates the company's capability to fulfill both long-term and short-term financial obligations, particularly in the event of liquidation. This study provides efficient solutions for addressing the financial state of PT Sentra Food Indonesia Tbk and offers strategic recommendations to enhance the company's financial stability
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA PT GINTING JAYA ENERGI. Tbk Rina Nababan; Sondang Tampubolon; Esma Sinaga
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/dwjfk173

Abstract

This study analyzes the financial performance of PT. Ginting Jaya Energi, Tbk using financial ratios, including profitability, liquidity, and solvency ratios, during the period 2020-2023. The data used are the annual financial statements of the company listed on the Indonesia Stock Exchange, analyzed descriptively quantitatively using the horizontal comparison method. The analysis results show that profitability ratios, such as Return on Investment (ROI) and Return on Equity (ROE), tend to be negative, indicating the company's difficulty in generating profits from investments and equity. Meanwhile, liquidity ratios such as Current Ratio and Quick Ratio, indicate the company's good ability to meet short-term obligations. Solvency Ratios, such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), are below industry standards, indicating that the company does not rely too heavily on debt. This research provides important insights for investment considerations and managerial improvements for the company.
PENGARUH KOMPETENSI DAN ADAPTIBILITAS TERHADAP KINERJA KARYAWAN DENGAN SELF EFFICACY SEBAGAI VARIABEL INTERVENING PADA KARYAWAN: (Pada PT. Kereta Api Indonesia Depo Lok SMC) Elza Arindani Dwi Putri Aprilian; Heri Prabowo; Noni Setyorini
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3cf61806

Abstract

This study aims to examine the influence of competence and adaptability on employee performance, with self-efficacy serving as an intervening variable among employees of PT KAI (Depo Lok SMC). The background of this research lies in the inconsistencies found in previous studies, indicating instability in perspectives within the existing literature on the topic. These differences highlight the need for further investigation to clarify the relationships among the variables being studied. The research adopts a quantitative method, with the population consisting of all employees of PT KAI (Depo Lok SMC). The study employs a saturated sampling technique, involving the entire population of 59 respondents. Data collection was conducted using a questionnaire designed to measure competence, adaptability, self-efficacy, and employee performance. The data collected were analyzed using the Structural Equation Modeling (SEM) technique, facilitated by the SmartPLS3 software. The findings reveal that competence has a positive impact on employee performance, while adaptability does not significantly affect performance. Additionally, competence positively influences self-efficacy, and adaptability also shows a positive effect on self-efficacy. However, self-efficacy does not have a direct impact on employee performance. Furthermore, the study found that competence and adaptability do not influence employee performance when mediated by self-efficacy. These results provide new insights into the critical role of competence in directly enhancing performance, while self-efficacy is not strong enough to act as a mediating variable. This study contributes to the existing literature by offering a deeper understanding of the relationships between competence, adaptability, self-efficacy, and employee performance.
PENGARUH PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK HALAL YANG DIMEDIASI OLEH MINAT BELI Antik Kristyaningsih; Bayu Kurniawan; Heri Prabowo
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/w5pys021

Abstract

The growth of the halal cosmetics industry in Indonesia is predicted to continue to increase in line with product innovation, changes in consumer preferences and technological advances in this field. Promotion and product quality is a marketing strategy that can stimulate buying interest before consumers finally make a purchasing decision.This research aims to analyze the influence of promotion and product quality on purchasing decisions for halal cosmetics, with purchase interest as a mediating variable. The object of this research is Wardah cosmetics users in Semarang City, with a sample size of 170 respondents. Data processing was carried out using the Structural Equation Model (SEM) method which was analyzed using the AMOS 24 application. The results of hypothesis testing show that promotional variables and product quality do not have a direct influence on purchasing decisions. However, the purchase interest variable is proven to have a significant influence on purchasing decisions. In addition, the promotion variable does not influence purchasing interest, while the product quality variable significantly influences purchasing interest. The mediation test shows that promotions do not influence purchasing decisions through purchasing interest, while product quality has a significant influence on purchasing decisions through purchasing interest.
PENGARUH CAFE ATMOSPHERE DAN CUSTOMER EXPERIENCE TERHADAP REPURCHASE INTENTION DENGAN CUSTOMER SATISFACTION SEBAGAI VARIABEL INTERVENING Enik Oktafiana; Bayu Kurniawan; Henry Casandra Gultom
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/w1yk9351

Abstract

This study aims to analyze the effect of café atmosphere and customer experience on repurchase intention with customer satisfaction as a mediating variable. Café atmosphere and customer experience are important factors that influence customers' decisions to return. However, previous research results show differences in the relationship between these variables. This study uses a quantitative method with a survey approach. Primary data were collected through questionnaires distributed to Senja customers at Origo Cafe. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the help of AMOS software. The results showed that café atmosphere did not have a significant effect on customer satisfaction and repurchase intention. Meanwhile, customer experience had a significant effect on customer satisfaction, which ultimately influenced repurchase intention. In addition, customer experience had a significant effect on repurchase intention through customer satisfaction, while café atmosphere did not show this mediating effect. The recommendation of this study is to add other variables to understand the factors that influence customer satisfaction and loyalty. Senja management at Origo Cafe is advised to improve the café atmosphere element and strengthen the customer experience-based marketing strategy through positive interactions and improving product quality.
AUDIT MANAJEMEN FUNGSI PENGADAAN: STUDI BIBLIOMETRIC VOSVIEWER DAN PUBLISH OR PERISH YANG TERINDEX GOOGLE SCHOLLAR Melki Wijaya; Agum Murtaib; Alfin Nathanael; Sholahuddin Sholahuddin; Siti Rodiah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vkd3g344

Abstract

This research discusses audits of procurement functions indexed in Google Scholar from 2019-2023 using bibliometric methods obtained from the publish or perish and Vosviwer applications. In this research, data was taken from 200 documents related to the audit of the procurement function which were indexed on Google Scholar by looking at what trends or phenomena are being experienced by the research subjects and can see articles related to the audit of the procurement function based on what outcomes, variables and phenomena are being used. happen.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA PENGURUS Diana Rosanti; Rauly Sijabat; Qristin Violinda
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hewmye51

Abstract

UKM PSM Gisma is an organization operating in the arts sector at PGRI University Semarang since 2005. Therefore, there are several factors that influence the daily performance of management during a period, such as leadership style, motivation and organizational commitment. Each campus organization has specific goals and missions, which can be leadership skills development, community service, advocacy, or academic development. Achieving this goal requires a clear strategy and commitment from the organization's management. For this reason, this research aims to analyze leadership style, motivation and organizational commitment on management performance. Because this research model is very complex and the number of samples is limited, multiple linear regression analysis was implemented quantitatively. This approach ensures that there is correlation and influence of the independent variable on the dependent variable. This research uses SPSS 26 software. The results of this research state that leadership style does not have a significant effect on management performance. The results of this study state that motivation has a significant effect on management performance. The results of this study state that organizational commitment has a significant effect on management performance. Organizations are expected to pay attention to the needs and desires of management in supporting the achievement of optimal performance.
PENGARUH LINGKUNGAN KERJA, BEBAN KERJA DAN KOMPENSASI TERHADAP LOYALITAS KARYAWAN DI PT MEGA BAJA PEMALANG Sabilul Kirom; Rauly Sijabat; Sutrisno Sutrisno
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/91q8e191

Abstract

This research aims to determine the influence of the work environment, workload and compensation on employee loyalty at PT Mega Baja Pemalang. Researchers used primary data obtained through distributing questionnaire forms via Google Form to employees at PT Mega Baja Pemalang. The population in this study were employees of PT Mgea Baja Pemalang. The technique used in sampling is non-probability sampling using saturated samples (census). The analytical tool used in this research uses SPSS. The results of this research are that the work environment has no effect on employee loyalty, workload has no effect on employee loyalty, and compensation has a significant effect on employee loyalty.
PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT REHOBAT SRINGIN Alvina Kusumaningrum; Rauly Sijabat; Bayu Kurniawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/79w2zn67

Abstract

This study aims to determine the influence of organizational culture, motivation and work environment on employee performance at PT. Rehobat Sringin. This study uses a quantitative research method. The population in this study was 155 populations taken from several divisions, namely from the owner 1 person, office staff 1 person, field workers 59 people. In this study, the selected population was 155 employees. The findings in this study are that organizational culture has a positive and significant effect on employee performance at PT. Rehobat Sringin, the work environment has a positive and significant effect on employee performance at PT. Rehobat Sringin, testing shows that work motivation has a positive and significant effect on employee performance at PT. Rehobat Sringin.

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