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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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ANALISIS KOMPARATIF RASIO KEUANGAN PT.ASTRA AGRO LESTARI Tbk, PERIODE 2019-2023 Ezra Juni Elsa Simanjuntak; Ribka Helena Sidabalok; Eva Sriwiyanti
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/nmrq9m02

Abstract

The presentation of financial reports can provide information about the company's assets, liabilities and capital to help investors, creditors and other parties to evaluate the company's financial strengths and weaknesses, liquidity and solvency. The preparation of financial reports must refer to generally accepted accounting principles. This analysis illustrates whether the company's performance is experiencing good growth or not through the method of calculating .financial ratios by comparing financial reports for four periods 2019-2023
ANALISIS BIBLIOMETRIK AUDIT OPERASIONAL MENGGUNAKAN VOSVIEWER DI INDONESIA DENGAN PUBLISH OR PERISH Audi M, Neysa; Sekar Ayu Pramesti, Amelia; Mitra, Rifa; Oktavia, Zona; Rodiah, Siti
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/nyfsfv64

Abstract

Operational audits serve to assess the effectiveness and efficiency of a company's activities, and provide recommendations for improvement. In an increasingly complex context, these audits have become essential to ensure that companies can meet stakeholder expectations and improve overall performance. This research focuses on a bibliometric analysis of operational auditing in Indonesia, using VOSviewer and Publish or Perish software to explore the characteristics of publications in this field. The main objective of this research is to identify research trends and patterns in the field of operational auditing through a bibliometric approach. The research data was obtained using the Publish or Perish (POP) application. The data collected was obtained from search results containing the keyword “operational auditing” obtained through Google Scholar. This study identified a total of 500 articles from 2000 to 2024. The results showed that the number of operational auditing studies conducted between 2000 and 2024 continued to increase. The analysis showed a close relationship between various keywords that reflect the main focus of the research, such as “technology audit” and “internal audit”.
ANALISIS BIBLIOMETRIK AUDIT SUMBER DAYA MANUSIA MENGGUNAKAN VOSVIEWER DENGAN PUBLISH OR PERISH (POP) Junillah Erdianti; Putri Wulandari; Laurencia Zennita; Dara Kesumadewi; Siti Rodiah
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: 10.69714/94h53482

Abstract

Human resource management is an important theme for the growth of organizations and companies, and many issues related to human resource management in order to maintain the smooth operation of the organization. The main objective of this study is to integrate mapping analysis techniques and the use of VOSviewer software to conduct a comprehensive bibliographic analysis of scientific literature related to human resource management audits. The research data were obtained using the Publish or Perish (PoP) application. The data collected were obtained from search results containing the keyword "human resource management audit" obtained from academic journals indexed by Google Scholar. This study identified a total of 500 papers from 2002 to 2024. The results showed that the number of studies conducted between 2002 and 2024 continued to increase. This study shows the importance of bibliographic analysis in providing analytical data on events. This study provides guidance and serves as a valuable resource for researchers who want to explore and identify research topics.
PENGARUH CONTENT MARKETING DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA BISNIS SKINCARE Chicy Widatama Putri; Nayla Martasya
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/dyvc8v47

Abstract

Content marketing and brand image are two important elements in influencing consumer purchasing decisions. Content marketing focuses on providing informative, relevant, and engaging content to build trust, increase brand awareness, create emotional engagement, and provide information that helps consumers make informed decisions. Meanwhile, a strong brand image plays a vital role in building trust, creating loyalty, providing differentiation in the market, and strengthening emotional connections with consumers. The combination of these two strategies allows companies to not only drive purchases but also build long-term relationships with consumers. With proper management, content marketing and brand image can create significant added value for companies in a competitive market.
PENERAPAN MATEMATIKA PADA ILMU EKONOMI : HIMPUNAN Alvina Salva Salsabila; Agif Masfahrizal; Fardan Putra Dharmawan; Lailatul Fitriyah; Maylani Dwi Mawardani; Vivi Yuliawati
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/x6n07z48

Abstract

This study explores the role of mathematics in economics, focusing on the application of set theory and market equilibrium models. (1) Set theory provides a framework for organizing economic data and analyzing relationships between variables, such as market segmentation and consumer behavior. Meanwhile, market equilibrium is determined by solving demand (Qd = a−bPQ_d = a - bPQd​=a−bP) and supply (Qs = c+dPQ_s = c + dPQs​ = c+dP) functions, where their intersection defines the balance between supply and demand. (2) The research demonstrates how mathematical tools enhance the understanding of economic dynamics, offering precision in modeling and decision-making. The study underscores the significance of mathematics in optimizing economic analysis and contributing to effective policy formulation. This integration of theoretical mathematics and practical economics highlights its essential role in addressing real-world economic challenges.
ANALISIS HASIL SASARAN KINERJA PEGAWAI (SKP) DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA SERANG Herni Herawati; Lusi Emilia Wulandari; Devi Noviana; Syamsul Hidayat
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/xcve1b87

Abstract

This study aims to evaluate employee performance targets at the Population and Civil Registration Service (Disdukcapil) of Serang City, with a focus on its impact on improving public services. This study was conducted using a case study approach to explore how the established performance targets play a role in achieving organizational goals and the quality of service to the community. Through an analysis of performance policies, implementation processes, and evaluation of employee work results, this study hopes to provide recommendations for improving the quality of public services through more effective employee performance management.
ANALISIS BIBLIOMETRIK DENGAN VOSVIEWER TERHADAP PERKEMBANGAN PENELITIAN AUDIT PEMASARAN Ine Hanisa Pratama; Safnah Safnah; Salsabilla Ronardi; Ulviana Agustina; Siti Rodiah
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: 10.69714/512paq87

Abstract

The subject of marketing audits has been the center of interest for both academic and professional researchers. The existence of marketing audits can help improve corporate governance, prevent fraud and increase the efficiency of company operations. The purpose of this study is to determine the development of marketing audit research using bibliometric analysis in the VOSviewer 1.6.20 application, and research data is facilitated through the use of the Publish or Perish (PoP) application. The data collected was obtained from examining search results related to the keyword “Marketing Audit” obtained from scientific journals indexed by Google Scholar as many as 1,870 articles, covering the period 2005 to 2024, have been identified in this study. The research method used in this study is qualitative. The research shows that the development of marketing audit research from the period 2005 to 2024 experienced an up and down graph, with the most publications in the period 2023 and the smallest in 2019. The results show the importance of bibliometric analysis in providing analytical data about this study providing guidance and serving as a valuable resource for researchers involved in the exploration and identification in this research theme
PENERAPAN ETIKA BISNIS DIERA DIGITALISASI: STUDI LIRETARUR Fahmi Fadilla; Beni Wahyu Ariyudi; Sholahuddin Sahariawi; Alfin Nathanael; Agustiawan Agustiawan
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/jefvbv06

Abstract

The digital era has brought about major changes in the business world, creating challenges and opportunities that affect various aspects of a company's operations. The main challenges include the need to integrate modern technology with business ethics for the sake of the company's desires. This study discusses the role of accounting theory and business ethics in supporting business transformation in the digital era through a literature study. The results show that flexible accounting theory can help companies manage transactions, increase transparency, and reduce risks in the digital environment. On the other hand, business ethics plays a role in building trust, maintaining reputation, and protecting consumers and personal data. By integrating technology, ethical principles, and accounting theory, companies can create competitive and sustainable business strategies in the global market. This combination allows companies to face digital challenges while still prioritizing ethical values and desires.
ANALISIS MEDIA MONITORING PUBLIK TERHADAP FENOMENA BOIKOT PRODUK MENGGUNAKAN BRAND24 Bambang Sri Hartono; Herni Nursetiana
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/fdchtv24

Abstract

The pro-Israel product boycott movement is a very popular and hotly discussed topic on social media, both in Indonesia and internationally. This study aims to identify the atmosphere, trends, and variations of opinions that develop among social media users regarding the issue of product boycotts. This research uses a media monitoring method with a quantitative approach. This research explores data with Brand24 media monitoring with research subjects in the form of social media content, mass media, and non-media. The object of this research is a discussion related to the product boycott phenomenon within a certain time span. Based on the results of the analysis conducted, it is concluded that on the topic of product boycott, the mention volume data was obtained 1337 times. Where the most media is on social media, namely X (Twitter) as many as 551. Meanwhile, in mass media such as Web, News, and Blogs have fewer parts discussing the topic of product boycotts. Based on the analysis of product boycott topics, accounts such as info_hidup.sehat, Talk Show tvOne RELOAD, Awal Hanan, AnwarOjat, pituturid_, and YRUHIYAT200 are the most active profiles responding, with Talk Show tvOne RELOAD acting as an interactive program presenting public figures related to the theme of the show. In addition, based on top profile data on non-social media, the okezonenews account has the highest influence with the largest audience and often presents the latest news. The majority of conversations were sourced from Twitter, with a dominance of negative sentiment of 298, compared to positive sentiment of only 37. Negative sentiment experienced several significant peaks, indicating an increased interest in product boycotts at several points in time, while positive sentiment tended to fluctuate with an increasing trend towards the end of the period.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, DAN PERSEPSI KEPERCAYAAN TERHADAP MINAT PENGGUNAAN QRIS SEBAGAI ALAT TRANSAKSI PEMBAYARAN DIGITAL DI KOTA PEKANBARU Khairani, Radha; Hichmaed Tachta Hinggo; Fitri Ayu Nofirda
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/bd1dz237

Abstract

The purpose of this study is to determine the influence of perceived ease of use, perceived usefulness, and perceived trust on the intention to use QRIS as a digital transaction tool in Pekanbaru City. This research employs a quantitative approach with a sampling technique based on Hair's formula, involving 160 respondents. Data were collected through the distribution of questionnaires, using both primary and secondary data sources. The study applies descriptive statistical analysis, respondent response analysis, validity testing, reliability testing, normality testing, heteroscedasticity testing, multicollinearity testing, multiple linear regression analysis, t-tests, and determination coefficient analysis, processed using SPSS version 26. The results indicate that the perceived ease of use (X1) and perceived usefulness (X2) variables have a positive and significant influence on the intention to use (Y). Conversely, the perceived trust variable (X3) has a positive but not significant influence on the intention to use (Y).

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