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Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN)
Published by CV. Sinar Howuhowu
ISSN : -     EISSN : 31232582     DOI : https://doi.org/10.70134/jimakun
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN) adalah jurnal ilmiah yang mempublikasikan hasil penelitian, kajian teoritis, dan analisis kritis dalam bidang manajemen dan akuntansi, baik pada skala lokal, nasional, maupun global. Jurnal ini dikelola secara profesional dengan tujuan menjadi sarana diseminasi ilmiah bagi akademisi, praktisi, peneliti, dan mahasiswa dalam mengembangkan ilmu pengetahuan dan praktik terbaik di bidang manajemen dan akuntansi yang berorientasi pada kearifan lokal Nusantara, inovasi, dan keberlanjutan. Ruang lingkup JIMAKUN mencakup berbagai disiplin ilmu yang meliputi manajemen strategis, manajemen sumber daya manusia, manajemen keuangan, manajemen pemasaran, manajemen operasional, sistem informasi manajemen, akuntansi keuangan, akuntansi manajemen, audit, perpajakan, akuntansi sektor publik, serta etika dan tata kelola perusahaan. Jurnal ini diterbitkan secara berkala dan terbuka untuk kontribusi dari penulis yang memiliki perhatian pada pengembangan ilmu manajemen dan akuntansi yang relevan dengan tantangan masa kini.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Analisis Laba Rugi Sebagai Dasar Pengambilan Keputusan Investasi Arviyori
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 1 No. 1 (2025): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v1i1.761

Abstract

This study analyzes the role of income statements as a basis for investment decision-making. The research applies a quantitative descriptive and comparative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange over the last five years. Findings indicate that stable net income over time is more attractive to investors, as it signals sustainable business performance and reliable management. Furthermore, profit margin indicators such as gross profit margin, operating margin, and net profit margin significantly influence investors’ perceptions of company profitability and long-term growth prospects. The results also show that income statement analysis is closely related to stock price movements, where a decline in profits often corresponds to negative market reactions, while consistent growth generates positive responses. However, the study highlights the limitations of relying solely on income statements, as they do not reflect cash flow conditions or external economic factors. Thus, comprehensive investment decisions require integrating income statement analysis with other financial reports and macroeconomic considerations. Overall, this study concludes that income statement analysis remains a crucial foundation for rational and objective investment decision-making. Nevertheless, investors are advised to combine it with broader financial and contextual analyses to ensure more accurate and sustainable outcomes in investment practices.
Pengaruh Budaya Organisasi Terhadap Etika Profesi Akuntan Michael
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 1 No. 1 (2025): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v1i1.762

Abstract

This study aims to examine and analyze the influence of organizational culture on the professional ethics of accountants. Using a quantitative approach with a survey method, this research collected data from accountants working in the private sector in the Jakarta area. A total of 120 respondents participated in this study, with data collected through a questionnaire whose validity and reliability had been tested. Data analysis was performed using descriptive statistics and multiple linear regression. The results show that organizational culture has a significant and positive influence on the professional ethics of accountants. This finding is supported by a regression analysis which found that dimensions of organizational culture, particularly ethical leadership and the reward system, are strong predictors of accountants' ethical behavior. Additional qualitative interviews confirmed that while a formal code of ethics exists, its implementation is highly dependent on a supportive culture and consistent enforcement. Thus, this study concludes that to strengthen the professional ethics of accountants, companies must focus on developing and maintaining a healthy organizational culture. The practical implications are the need for investment in developing leadership with integrity and designing a balanced incentive system to maintain the integrity of the accounting profession.
Manajemen Risiko Keuangan Dalam Menghadapi Ketidakpastian Ekonomi Global Kevin
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 1 No. 1 (2025): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v1i1.763

Abstract

This study examines financial risk management as a crucial strategy for navigating global economic uncertainty. Through a systematic review of relevant literature, case studies, and publications, it analyzes the evolution of risk management from a narrow, model-oriented quantitative approach to a holistic Enterprise Risk Management (ERM) framework. The findings indicate that historical financial crises have shifted the focus towards the integration of market, credit, and liquidity risks, as well as the need to manage operational and strategic risks. The research also reveals that strong corporate governance, a healthy risk culture, and the adoption of financial technologies (such as AI and big data) are key determinants in building financial resilience. This article concludes that effective risk management is an adaptive and dynamic process, enabling companies not only to survive market volatility but also to identify opportunities for creating long-term value.
Peran Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Operasional UMKM Khoirunnisa
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 1 No. 1 (2025): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v1i1.764

Abstract

This study analyzes the role of Accounting Information Systems (AIS) in improving the operational efficiency of Micro, Small, and Medium-sized Enterprises (MSMEs). Using a qualitative approach with a case study method, this research collected data through in-depth interviews, observations, and document analysis from several MSMEs that have adopted AIS. The findings indicate that AIS implementation has a significant impact, particularly in automating previously manual business processes, which leads to a substantial increase in the speed and accuracy of transaction recording. AIS enables MSMEs to have real-time financial visibility, which is crucial for strategic decision-making. Although challenges such as initial costs and resistance to change exist, the benefits gained—including time savings, improved internal control, and simplified report generation—far outweigh these obstacles. In conclusion, this research suggests that adopting AIS is not just an option but a strategic necessity for MSMEs aiming for growth and sustainability in the digital age.
Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Sektor Perbankan Nabilla
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 1 No. 1 (2025): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v1i1.765

Abstract

This study aims to analyze the effect of capital structure on the profitability of banking sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach and purposive sampling method, panel data from annual financial reports were analyzed using a panel data regression model. Capital structure is proxied by the Debt to Equity Ratio (DER), while profitability is measured by Return on Assets (ROA). The research findings reveal that capital structure has a significant negative effect on profitability. This indicates that the higher a bank's debt level, its profitability tends to decrease. This result supports the arguments of the Pecking Order Theory, where more profitable firms tend to rely on internal financing, thus having lower debt ratios. The implication of this study is the importance for banking management to maintain a strong capital structure to improve financial performance and ensure long-term stability.
Valuasi Ekonomi Kelayakan Pembangunan Hotel Sutan Raja Di Kota Kendari Erma Widiani; Rosalina Kumalawati
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1006

Abstract

This study aims to improve the economic and financial feasibility of the Sutan Raja Hotel development  in Kendari City. This four-star hotel is planned to be built in a strategic location, specifically on Jalan  Supu Yusuf, Korumba Village, Mandonga District. The analysis was conducted using three main  indicators, namely Net Present Value (NPV), Benefit Cost Ratio (BCR), and Internal Rate of Return  (IRR). The calculation results show that the project generates an NPV of IDR 88.05 billion, a BCR of  1.33, and an IRR of 13.54%. Based on these results, the project is considered economically and financially feasible. The strategic location factor and tourism potential in Kendari City are the main supporters of the success of this investment.
Lima Dimensi Utama Lingkungan Bisnis Dan Relevansinya Bagi Perusahaan Di Era Digital: Sebuah Kajian Literatur Yolanda Risma Dameria L. Tobing
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1007

Abstract

This literature review discusses the importance of the business environment for the success and sustainability of companies, especially in the dynamic and competitive digital era. The business environment is classified into internal components (under the company's control, such as human resources) and external components, which are further divided into micro and macro. The five main environmental dimensions that companies must understand and manage are economic, social, industry, global, and technological. A positive environment creates effective communication and increases employee productivity.Rapid changes in the business environment demand that companies adapt and implement strategic measures. These measures include trend monitoring, flexible strategic planning, product/service diversification, innovation, and relationship development with stakeholders. Key capabilities that organizations and individuals must possess to face change are adaptation, organizational understanding, and collaboration. In-depth understanding and adaptability to the environment, including digital transformation, are crucial for identifying opportunities, anticipating threats, and creating a sustainable competitive advantage for the company.
Analisis Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Di Lingkungan Perusahaan Modern Shabrina
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1047

Abstract

This study aims to analyze the influence of leadership styles on employee performance in modern corporate environments. The research employed a quantitative explanatory approach with a sample of 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression with the aid of SPSS version 26. The results indicate that both transformational and transactional leadership styles have a positive and significant impact on employee performance, with transformational leadership showing a stronger influence. The coefficient of determination (R²) of 0.68 demonstrates that 68% of the variation in employee performance can be explained by these two leadership styles. The findings reinforce Bass and Riggio’s (2006) theory, which highlights that transformational leadership enhances motivation, commitment, and performance through inspiration and individualized consideration. This research provides theoretical contributions to the development of human resource management studies and practical implications for organizations to adopt effective and adaptive leadership styles in modern work environments.
Penerapan Akuntansi Manajemen Dalam Pengendalian Biaya Operasional Tambang Hana Anastasya Li Zebua
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1048

Abstract

This study aims to analyze the implementation of management accounting in controlling operational costs in mining companies. The mining industry is characterized by large and complex cost structures, requiring an effective cost control system. This research employs a descriptive qualitative approach supported by quantitative data. Data were collected through interviews, observations, and documentation of operational cost reports and company budgets. The results indicate that management accounting has been implemented through budgeting, cost recording based on responsibility centers, and periodic cost reporting. However, unfavorable cost variances were still found in several major cost components, particularly fuel and equipment maintenance costs. This finding suggests that although the management accounting system has been implemented, the effectiveness of cost control needs further improvement, especially in variance analysis and managerial follow-up. This study is expected to contribute to the development of management accounting and serve as a reference for mining company management in improving operational cost efficiency.
Analisis Efektivitas Sistem Informasi Manajemen Rumah Sakit (SIMRS) Di Rsud Regional Mamuju A.Munawarah Rasyidi Ms; Salsa Dila Putri; Hari Yeni
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1103

Abstract

The use of a Hospital Management Information System (SIMRS) is a crucial element in supporting improvements in the quality of healthcare services, operational efficiency, and accuracy in managerial decisions. Mamuju Regional Hospital, which serves as a referral hospital in West Sulawesi Province, has implemented SIMRS to assist medical services and hospital management activities. This study was conducted to assess the effectiveness of SIMRS use at Mamuju Regional Hospital, West Sulawesi. The method applied was descriptive with a qualitative approach. Data collection was carried out through interviews, field observations, and documentation studies involving SIMRS users, including health workers, administrative staff, and management. The data obtained were analyzed using data reduction, data compilation, and conclusion drawing steps. The results of the study indicate that the implementation of SIMRS has contributed to accelerating the service process, increasing the efficiency of patient data management, and providing more integrated and accurate information. However, the implementation of SIMRS has not been fully optimized due to obstacles such as a lack of human resource competence in information technology, system network disruptions, and variations in user understanding of the application. From the results of this study, it can be concluded that SIMRS at Mamuju Regional Hospital is quite effective, but still requires development through increasing user capacity, improving technology infrastructure, and continuous system evaluation to support better hospital services.

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