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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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PERAN DIGITAL MARKETING INNOVATION UNTUK MENINGKATKAN MARKETING PERFORMANCE MELALUI BUSINESS PROCESS AGILITY PADA UKM DI JAWA TENGAH Wesly Tumbur ML Tobing; Risma Nurhapsari; Lukman Santoso; Paulina Kinanti Eka Praningtyas
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/q2ehzz80

Abstract

This study began with differences in views from several researchers about the relationship between digital marketing innovation and marketing performance. With the results of this study, the research we conducted tried to conduct research by implementing business process agility so that there is a significant relationship between digital marketing innovation and marketing performance. This study was conducted by collecting data through direct distribution of questionnaires or through the use of Google Forms to respondents who are SME owners in Central Java Province. The sampling technique was carried out purposively with the criteria that SMEs have been operating for at least 5 years, where the number of samples obtained was 211 SME owners who met these criteria. The data was analyzed using Amos 22, where the results of the study showed a positive and significant relationship between digital marketing innovation and marketing performance. In addition, there is a positive and significant relationship between digital marketing innovation and business process agility and a positive and significant relationship between business process agility and marketing performance.
PERAN HARGA DAN PROMOSI TERHADAP MINAT BELI BUKU "MENJADI MANUSIA BERKARAKTER" Helen Veranika; Neng Silvi Miladiah; Ati Yulyanti; Wulan Meliyawati; Ipan Ipan; Surya Alam
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/sw1rwd70

Abstract

This study investigates the role of price and promotion on the purchase intention of the book "Becoming a Characterful Human." The study employed a qualitative approach with a descriptive case study design. Fifteen potential buyers were interviewed using semi-structured interviews to gather data on their perceptions of the book's price, the effectiveness of the promotion strategies used, and the factors influencing their purchasing decisions. The results showed that while the promotion strategies were effective in raising awareness and generating interest, the relatively high price of the book posed a significant barrier to purchase. The study concluded that the publisher needs to consider adjusting the price, offering more attractive sales packages, or strengthening promotion strategies to highlight the book's value and reduce price barriers for consumers. By balancing effective promotion strategies with a more competitive price, the publisher can maximize the book's sales potential
MEMBANGUN KEPERCAYAAN BISNIS : ANALISIS PEMASARAN TIKTOK LIVE DALAM KERANGKA ETIKA BISNIS ISLAM Sahira Azzahra; Fauziah Tiara Anggraini; Mivtahul Janati Rahmi Fajri; Erma Nuril Fajriah; 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: 10.69714/6w281w08

Abstract

The development of digital technology has transformed business marketing strategies, one of which isthrough the live streaming feature on TikTok. TikTok Live provides business owners with the opportunity tointeract directly with consumers, build trust, and drive real-time sales. However, in practice, variouschallenges arise regarding the implementation of Islamic business ethics. This study aims to analyze thealignment of TikTok Live marketing strategies with the principles of Islamic business ethics, namely tauhid(unity), equilibrium (balance), free will, responsibility, and ihsan (benevolence). Using a qualitativedescriptive method and a sociological-juridical approach, this study finds that many marketing practices onTikTok Live do not fully comply with Islamic business ethics, particularly in terms of transparency, honesty,and consumer responsibility. Some business owners still use manipulative marketing techniques, such ascreating false urgency and making exaggerated claims, which can mislead consumers. Therefore, furtherefforts are needed to raise awareness of Islamic business ethics in digital marketing so that businesses canoperate not only profitably but also based on Islamic values and bring benefits to society.
PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE OPERASI TERHADAP STRUKTUR MODAL Marcella Clarissa Seprianti Todje; Fajar Rina Sejati; Siti Mariani Basannang
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7fmqzn05

Abstract

This research aims to examine the influence of profitability, liquidity and operating leverage on capital structure. The population in this research is Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample of companies that meet the purposive sampling criteria is 16 companies. The research data that can be processed is 96 data. The data analysis technique uses multiple regression analysis. The research results show that profitability and liquidity have a significant negative effect on capital structure. Meanwhile, operating leverage has a significant positive effect on capital structure.
IMPLEMENTASI PEMASARAN DIGITAL SYARIAH PADA USAHA MENENGAH: (Studi Kasus Warung Makan Pecak Belut Bu Niti Desa Tegalmlati Kecamatan Petarukan Kabupaten Pemalang) Qurrota A’yun; Via Syifaul Awwaliyah
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: 10.69714/4gk1rt62

Abstract

Digital marketing is a marketing activity that uses various media for a business. Digital Marketing in its application will not be unfamiliar with the name marketing mix or what is usually called marketing mix. Marketing mix is ​​a set of tools used to achieve marketing objectives. In general, the marketing mix focuses on strategic interpretation that combines product, price, promotion and place. There are additional 3Ps that complement marketing strategy, namely people, process, and physical evidence which form the 7Ps of the marketing mix. These seven Ps must be combined to suit plant growth conditions. The actual combination used will depend on the marketing team's expertise taking into account raw materials, managers and experience. The aim of this research is to explain how digital marketing is implemented through 7p marketing at Warung Makan Pecak Belut Bu Niti Kecamatan Petarukan Kabupaten Pemalang. This research is a type of qualitative research with field research to obtain primary data from interviews with informants. In this case, the subject of this research is the owner of the Pecak Belut, namely Mrs. Casniti, Lestari as an assistant and at the same time who manages the marketing and promotion of the Pecak Belut and Mrs. Sri as the head of the kitchen and then added as a buyer resource at Bu Niti's Pecak Belut Food Stall. Data analysis method used in This research includes data reduction, data presentation, and drawing conclusions.  The results of this research show that Warung Makan Pecak Belut Bu Niti implements the 7p digital marketing mix, all of which is in accordance with Islamic business ethics. Apart from that, Warung Makan Pecak Belut Bu Niti also applies sharia marketing characteristics, namely divine, akhlaqiyyah, realistic and humanistic.
PENERAPAN SISTEM KESELAMATAN DAN KESEHATAN KERJA (K3)  PADA PT. TORINI JAYA ABADI Hartadi Wijaya
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x0r5p489

Abstract

Every process within a company is inevitably accompanied by potential hazards and risks of workplace accidents for employees. Therefore, a company requires an Occupational Health and Safety (OHS) program to minimize and prevent workplace accidents. This study aims to examine the implementation of Occupational Health and Safety at PT. TORINI JAYA ABADI. The data collection methods used in this research include interviews, observations, and literature studies. Meanwhile, the data analysis technique employed is descriptive analysis. The research object selected is the workforce of PT. TORINI JAYA ABADI. Through the interview method, the researcher interviewed the Head of the Work Unit at PT. TORINI JAYA ABADI regarding the implementation of Occupational Health and Safety within the company. Based on the research findings, it is evident that the implementation of Occupational Health and Safety at PT. TORINI JAYA ABADI is quite good and aligns with the applicable regulations. Based on the results, it is recommended that PT. TORINI JAYA ABADI enhance supervision and issue strict warnings to employees who fail to comply with Occupational Health and Safety policies to ensure more effective implementation.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023 Talytha Anastasya; Santi Susanti; Ati Sumiati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jkaaej05

Abstract

This study aims to examine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Company Size as moderating variables on Profitability. The research method used in this research is quantitative method. Data collection techniques are carried out by documentation techniques. The population used in this study is the Basic Materials Sector Company listed on the Indonesia Stock Exchange in 2023. The sampling technique used was purposive sampling with the final sample being 53 sample companies. Data obtained by collecting annual financial report data and sustainability reports of Basic Materials Sector Companies on the website of each company. The data analysis technique used is simple regression analysis and Moderated Regression Analysis (MRA) which has previously passed the classical assumption test and hypothesis testing using the help of SPSS software version 26 for windows. The results showed that Green Accounting and Corporate Social Responsibility (CSR) had no effect and were not significant to Profitability, and company size could not moderate the effect of Green Accounting on Profitability and company size could not moderate the effect of Corporate Social Responsibility (CSR) significantly on Profitability in basic materials companies.
STUDI KOMPARATIF PENERAPAN ETIKA PROFESI DALAM AKUNTANSI DI INDONESIA DAN INTERNASIONAL Liana Oly Kisanto; Muhammad Dafa Syahrulli; Evaristo Panesa Lonsong; Oswaldus Antonius Karo; Rizki Putra Pratama
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0tfp9474

Abstract

In the era of globalization, the accounting profession is required to maintain integrity and accountability amid the complexity of different economic systems and cultures. Although international ethical standards have been harmonized, their application in countries like Indonesia still faces local challenges. This research aims to conduct a comparative study of the application of accounting professional ethics between Indonesian and international accountants, in order to gain a deeper understanding of the similarities, and differences in their implementation. The research method used is descriptive comparative with a qualitative approach. The results showed that both Indonesian and international standards apply similar principles of accounting professional ethics, such as integrity, objectivity, competence, confidentiality, and professional behavior, and are supported by a systematic conceptual framework. The difference lies in the institutional structure, depth of regulation, and scope of implementation, but both still lead to global harmonization to maintain integrity and public trust in the accounting profession.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: (Studi Kasus Kokapura Ahmad Yani Semarang) Dwi Maharani; Rezty Fauziah Novianti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cyjyjs50

Abstract

Quality human resources and effective managerial skills are crucial elements in driving employee performance, which ultimately determines the success of a business in achieving its goals. The main problems identified in this study are the presence of unwise leaders, bad habits in the organization, and lack of punctuality at work. Management must recognize and embrace human resources as the most important strategic component. This will ensure that goals are achieved on time and accordingly. The purpose of this study was to determine how the influence of employee performance, organizational culture and work discipline on employee performance. Quantitative method is a research method used to determine the relationship between variables through data collection that can be counted or measured numerically. Quantitative research focuses on measuring and analyzing numerical data, with the aim of describing phenomena, testing hypotheses, and making generalizations or conclusions that apply broadly. This study uses saturated sampling technique with a population of 21 people. The comparison of the significance value with the error rate determined at 0.05 is 0.017 <0.05. Based on this, it can be concluded that the alternative hypothesis (H4) in this study is accepted, while the null hypothesis (Ho4) is rejected.
Analisis Struktur Organisasi pada PT X Balqis Shalah Munajah; Christian Wiradendi Wolor; Eka Dewi Utari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pnh34m34

Abstract

This study aims to analyze the organizational structure implemented at PT X. It focuses on understanding its role in supporting coordination and communication, identifying task distribution issues, and evaluating its effectiveness in achieving organizational goals. Using a descriptive qualitative method, the study highlights the importance of a well-structured organization in facilitating decision-making, enhancing work efficiency, and streamlining communication channels. Findings reveal that although PT X has a formal organizational structure, its practical implementation encounters challenges. These include unclear task assignments, overlapping roles, workload imbalance, and slow cross-division communication. A lack of periodic structural evaluations further reduces operational efficiency. To overcome these problems, PT X must refine task distribution, clarify reporting lines, and improve interdepartmental coordination. The study concludes that an effective organizational structure requires consistent, adaptive, and integrated implementation aligned with the dynamic needs of the organization.

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