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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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KUALITAS LAYANAN, NILAI PELANGGAN, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN KERETA API DALAM MENGGUNAKAN ACCESS BY KAI Muhammad Sani Arsyadi; Rauly Sijabat; Rita Meiriyanti
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/thd7wq57

Abstract

The case study from this study found findings that showed that the Access by KAI application in October 2024 received a rating of 2.5/5.0, this value is the lowest rating of other train ticket booking applications such as Traveloka and tiket.com which received a rating of 4.8/5.0 on the play store application store, therefore the researcher wants to know "how customer satisfaction is using the Access by KAI application". The researcher wants to conduct research on this problem, by developing an empirical method to explain the variables that affect customer satisfaction by using data obtained from the play store app store and distributing questionnaires to the general public randomly. The test was carried out using the Statistical Product and Service Solutions (SPSS) approach. The test results found that the quality of service was proven to be significant and positive to customer satisfaction, customer assessments were not proven to have a significant effect and negative on customer satisfaction, promotions were not proven to be significant and negative to customer satisfaction.
Pengaruh Faktor Makroekonomi Terhadap Naik Turunya Nilai Saham Studi Pada Bank Rakyat Indonesia Agustin Azizatuz Zahro; Arina Pramudita; Aziza Karunia Azhari; Muhammad Fahmi Nazari; Muhammad Aldi Maulana; Robi Pramana Putra; Sinta Ayu Purnama Sari
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: 10.69714/6ytmyq47

Abstract

The aim of this research is to evaluate the influence of macroeconomic factors such as interest rates, inflation and exchange rates on the movement of Bank Rakyat Indonesia (BBRI) share prices in the period 2020 to 2024. The analysis used is a quantitative method taking a multiple linear regression approach. The data used is secondary, obtained from other sources, namely the Indonesian Stock Exchange (BEI) and Bank Indonesia (BI). The analysis was carried out using multiple linear regression using EViews 12 software. The findings from the analysis show that the three independent variables do not have a significant impact on BBRI share price fluctuations, both in simultaneous and partial analysis. From the results of the analysis, it can be concluded that there is a relationship where interest rates and exchange rates have a significant positive influence on stock prices, while inflation shows a negative impact on share prices.
Analisis Instrumen Pasar Modal Terhadap Pilihan Berinvestasi Masyarakat Generasi Z: Melalui Studi Literatur Yuke addria Futri; Riski Romadoni; Yolanda Meyni Regina Wardhani; A. Rifki Hidayat; Asyfa Nur Baiti; Muhammad Galih Anugrah Adha
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/bpt9m607

Abstract

Along with the development of technology and digitalization, there has been a change in people's consumption patterns, including generation Z, one of which is in the field of investment. However, generation Z finds it difficult to choose investment instruments due to a lack of understanding of how the capital market works. They also face challenges such as low financial literacy, high risk perception, unstable economic conditions, and the influence of the surrounding environment that raises doubts about starting an investment. This study aims to analyze what instruments can be chosen by generation Z as novice investors, so this study is expected to help generation Z to be able to start investing with the right choice of instruments. This study uses a qualitative descriptive method by collecting various definitions of capital market instruments and their risk levels, as well as related theories from various sources (literature review) such as articles, news, and books to determine the results of the study. The results of the study show that there are five types of capital market instruments, namely stocks, bonds, mutual funds, SBN, and warrants, each of which has different advantages and risks. Based on the analysis, mutual funds are a suitable investment instrument for generation Z as novice investors.
ANALISIS KUALITATIF STRATEGI PENETAPAN KUPON SBR OLEH DJPPR TERHADAP PERUBAHAN BI7DRR PERIODE 2021–2024 Aulia Nissa Ahnafia; Yusnita Sarnanda; Az Zahra Keila Adjani; Raihan Maulana; Muhammad Yogi Hermanto; Muhammad Diva Nurliyanto
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/c8zf1920

Abstract

This study aims to qualitatively analyze the coupon-setting strategy employed by the Directorate General of Budget Financing and Risk Management (DJPPR) in response to fluctuations in Bank Indonesia's benchmark interest rate, specifically the BI 7-Day Reverse Repo Rate (BI7DRR), during the 2021–2024 period. Using a descriptive-analytical approach based on a literature review, the research examines official policy documents, historical BI7DRR data, and relevant academic studies. The findings indicate that DJPPR implemented a floating with floor coupon mechanism as an adaptive strategy to address interest rate volatility. This mechanism has proven effective in maintaining the appeal of Savings Bond Ritel (SBR) among retail investors, while also reflecting the synergy between fiscal and monetary policy in managing national debt instruments
GREEN ACCOUNTING DALAM PERSPEKTIF GLOBAL: STUDI BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW Aprilia Kurnia Saputri; Sri Andriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rndm3v61

Abstract

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.  
SEJAUH MANAKAH PENELITIAN UKURAN PERUSAHAAN? SEBUAH ANALISIS BIBLIOMETRIK DENGAN VOSVIEWER DAN STUDI LITERATUR Fakhrul Fakhrudin; Sri Andriani; Ahmad Fahrudin Alamsyah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4k45rq14

Abstract

  This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.
A QUANTITATIVE BIBLIOMETRIC ANALYSIS OF COST EFFICIENCY RESEARCH USING VOSVIEWER Hafiza Huzaima Zukrova; Sri Andriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rym3xr59

Abstract

This study aims to evaluate cost efficiency in the banking sector of selected Southeastern European countries and its impact on financial performance. The research employed a non-parametric approach using Data Envelopment Analysis (DEA) to measure cost efficiency and panel regression to analyze the factors affecting Return on Assets (ROA) and Return on Equity (ROE). Data were collected from the financial statements of commercial banks in Kosovo, Albania, North Macedonia, Bosnia and Herzegovina, Serbia, and Montenegro during the period 2010–2021. The findings revealed that the average cost efficiency among these countries was 79%, with North Macedonia showing the highest efficiency level. Panel regression analysis indicated that variables such as market share and loan-to-asset ratio had a significant positive impact on ROA and ROE, whereas cost efficiency and asset quality had a negative impact on ROA. These insights offer strategic value for stakeholders aiming to enhance operational efficiency and financial sustainability in the Southeastern European banking sector.
ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Yoga Putra Meyditiya; Fauziyah Fauziyah; Nur Rahmanti Ratih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymf86505

Abstract

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.
TINJAUAN LITERATUR TENTANG GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI DALAM PEMBENTUKAN PERILAKU KERJA KARYAWAN DI PT. CEMINDO GEMILANG (CILEGON-BANTEN) Vera Maria; Syaeful Hidayat; Anggi Qomala Sari; Geshyta Firda Zahra; Milla Nadrotul Aini; Andini Susanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ev56h660

Abstract

Employee work behavior is an important component to achieve organizational goals and performance. Transformational leadership style and organizational culture affect work behavior, but previous research results show different opinions. Therefore, this study aims to review and analyze the relationship between transformational leadership style and organizational culture on employee work behavior by examining previous research findings with relevant theories. The research method used in this study is a qualitative method that focuses on literature studies. This study uses articles by Zaenal Arifin, Wawan Prahiawan, and Ranthy Pancasasti to be analyzed as well as the basis for the research conducted. The purpose of this qualitative study is to understand how transformational leadership style and organizational culture have an influence on the formation of work behavior of PT. Cemindo Gemilang employees. The findings of this study indicate that the combination of leaders who have an effective leadership style and a strong organizational culture encourages employees to have productive work behavior. From this study, it is hoped that the company can foster leaders to be inspiring and have a healthy organizational culture.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA SE-KECAMATAN TANON KABUAPTEN SRAGEN Lia Amelia; Muhammad Hasan Ma’ruf; Suprihati Suprihati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nfkvm797

Abstract

This research aims to analyze the influence of the application of good governance, accounting controls, and reporting systems on the performance accountability of village government agencies in the management of village funds throughout the Tanon Sub-district. This type of research is quantitative with a survey approach and data collection techniques through questionnaires. The population in this study comprises all village officials in the Tanon District of Sragen Regency, with a sample size of 80 respondents taken using the saturated sampling method. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, and classical assumption tests. For hypothesis testing, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests were used. The results of the study indicate that the implementation of good governance has a positive impact on the accountability of village government performance. Accounting control does not positively impact the accountability of government performance. Reporting systems do not positively impact the accountability of village government performance.

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