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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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Pengaruh Lingkungan Kerja Terhadap Turnover Intention Karyawan Di Toko Arham Elektronik Tasiu Syahra Ruslan; Agus Halim
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.v2i1.1170

Abstract

This study aims to analyze the effect of the work environment on employee turnover intention at Arham Elektronik Store Tasiu. The study adopts a qualitative descriptive approach using literature review and secondary data analysis without direct field research. Data were obtained from national and international journals published within the last five years, relevant books, and reports related to human resource management, particularly work environment and turnover intention. The findings indicate that the work environment significantly influences employee turnover intention, both in physical and non-physical aspects. An unconducive work environment, lack of safety, low comfort, poor interpersonal relationships, and weak managerial support tend to increase employees' intention to leave the organization. Conversely, a supportive and comfortable work environment helps reduce turnover intention. This study concludes that effective work environment management is a key strategy for small and medium retail businesses to retain employees and maintain operational stability.  
Peran Sistem Informasi Akademik (SIA) Berbasis Turnitin Dalam Pengendalian Kecurangan Akademik Di Program Pascasarjana Universitas Muhammadiyah Mamuju Nur Khaila Anugra Maryam
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.v2i1.1171

Abstract

The development of information technology has encouraged educational institutions to integrate digital systems into the management of academic activities. One of the systems that has begun to be implemented is Turnitin as a plagiarism detection tool in the Academic Information System (AIS). This article aims to analyze the role of Turnitin-based AIS in controlling academic cheating, particularly in the Postgraduate Program at Muhammadiyah University. The method used is a literature study from journals, books, and other scientific sources. The results of the analysis show that the integration of Turnitinin the AIS can help improve academic integrity, reduce the potential for plagiarism, strengthen an ethical research culture, and facilitate the academic verification process by lecturers and faculty administrators. This article concludes that the implementation of Turnitin in campus information systems has the potential to be a strategic solution in creating transparent, efficient, and high-quality academic governance.
Analisis Perilaku Cyberloafing (Browsing Medsos Jam Kerja) Pada Gen Z: Dampaknya Terhadap Kreativitas Dan Produktivitas Nur Khaila Anugra Maryam; Agus Halim
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.v2i1.1172

Abstract

The development of digital technology and the high penetration of social media have given rise to various changes in work behavior, particularly among Generation Z as the digital native generation. One phenomenon commonly found in the modern workplace is cyberloafing, which is the activity of using the internet for personal purposes during work hours, such as browsing social media. This phenomenon is often perceived as negative behavior because it is considered to reduce work productivity, but on the other hand, it is also considered to have the potential to increase employee creativity. This article aims to analyze cyberloafing behavior in Generation Z and its impact on creativity and work productivity. This study uses a qualitative approach with a literature study method (indirect research) through a systematic review of books, journal articles, and relevant scientific publications. The results of the study indicate that cyberloafing has an ambivalent impact, namely the potential to reduce productivity if done excessively, but can increase creativity when done within reasonable limits as a means of cognitive relaxation. The conclusion of this study confirms that cyberloafing cannot be viewed solely as dysfunctional behavior, but rather requires adaptive management. Further research is recommended to test these conceptual findings empirically in various organizational contexts.
Evaluasi Efektivitas Kebijakan K3 Di Lingkungan Kerja Remote: Studi Komparatif Antara Pekerja Kantor Dan Pekerja Dari Rumah Riris Mega Saputri; Agus Halim
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.v2i1.1178

Abstract

This study evaluates the effectiveness of Occupational Safety and Health (OHS) policies in the context of remote work compared to traditional office work. The drastic changes in work systems due to the COVID-19 pandemic have forced organizations to re-examine the role of OHS policies for telecommuting workers. This study uses a comparative approach, using literature review methods and synthesizing relevant secondary data. The results indicate that effective OHS policies in office work environments have not been fully adopted in the remote work context, particularly regarding work ergonomics, psychosocial health risks, and organizational support for remote workers. Furthermore, remote workers exhibit increased musculoskeletal health risks and psychosocial stress when adaptive policies are not in place. This study concludes that OHS policies specifically designed for remote work contexts are necessary and provides practical recommendations for organizations to improve OHS implementation equitably across both work environments. Further research recommendations are directed at empirically measuring OHS policies for remote workers over the long term.
Pengaruh Implementasi Pengembangan Talenta Berbasis Kompetensi Terhadap Kinerja Tenaga Kesehatan di RSUD Kabupaten Mamuju Rismayanti; Agus Halim
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.v2i1.1179

Abstract

Competency-based talent development is an important way of managing human resources that can improve the performance of employees in the health sector, especially in regional hospitals. Mamuju District Hospital, which is a health referral center in West Sulawesi, must have competent, professional employees who are able to adapt to changes in the health care system. This study aims to analyze the impact of implementing competency-based talent development on the performance of healthcare workers at Mamuju District Hospital. This study uses a qualitative method with a descriptive approach. Informants involved include hospital leaders, department heads, health workers (including doctors, nurses, and other health workers), and HR management staff. Data collection techniques were conducted through in-depth interviews, observation, and document study. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of competency- based talent development has a positive impact on improving the performance of health workers, as seen from improvements in service quality, discipline, professional abilities, and teamwork spirit. However, there are still several obstacles, such as limited funds, heavy workloads, and unequal opportunities for competency development. The conclusion of this study confirms that the development of competency-based talent development has a positive impact on improving the performance of health workers at Mamuju District General Hospital.
Analisis Permasalahan Msdm Pada Sistem Promosi, Demosi Dan Mutasi Jabatan Di Pt Bank Rakyat Indonesia (PERSERO) Tbk Cabang Mamuju Nur Annisa; Agus Halim
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.v2i1.1180

Abstract

important role in helping organizations achieve their goals, especially in the banking sector which requires good performance and service. One of the key policies in HRM is the system of promotion, demotion, and job transfer.The aim is to place employees according to their abilities, work performance, and organizational needs. This study aims to analyze HRM issues related to the promotion, demotion, and job transfer system at PT Bank Rakyat Indonesia (Persero) Tbk Mamuju Branch. This research uses a qualitative method with a descriptive approach, namely through a literature study in the form of books, scientific journals, and other relevant sources. The results of the analysis show several problems, including subjective perceptions in the promotion process, a lack of transparency and clear indicators in the implementation of demotions, and job transfers that do not take into account the abilities of employees appropriately. These issues have a negative impact on employee morale and work performance. Therefore, it is necessary to implement a more objective, transparent, and competency-based HRM system to improve the smooth management of human resources in banking.
Pengaruh Penggunaan Qris Terhadap Kemudahan Dan Kepuasan Masyarakat Di Toko Sahabat Kosmetik Syaripa; Dini Arianti; 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.v2i1.1184

Abstract

This study aims to analyze the effect of using the Quick Response Code Indonesian Standard (QRIS) on transaction convenience and customer satisfaction at Sahabat Kosmetik Store. The research uses a quantitative approach with a survey method involving 60 respondents who have used QRIS for transactions. Data were collected through a questionnaire with a five-point Likert scale and analyzed using validity tests, reliability tests, and multiple linear regression analysis with the help of the SPSS program. The results of the study indicate that the use of QRIS has a positive and significant effect on transaction convenience and customer satisfaction. Further analysis shows that transaction convenience plays a role as a partial mediating variable in the relationship between QRIS usage and public satisfaction. This study concludes that the implementation of QRIS can improve transaction convenience and public satisfaction, making it an effective digital payment strategy for business actors.
Pengaruh Komunikasi, Budaya Organisasi Dan Kemampuan Sumber Daya Manusia Terhadap Efektivitas Kerja Pegawai Kantor Kecamatan Kalumpang Kabupaten Mamuju Widya Aulia; Agus Halim
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.v2i1.1186

Abstract

Employee performance plays an important role in determining the quality of public services and governance processes, especially at the sub-district level, which acts as the final part of the state administration system. At the Kalumpang Sub-district Office, Mamuju Regency, several challenges such as difficult geographical conditions, limited facilities, and differences in employee backgrounds can affect overall performance. Issues related to employee performance are not only related to the achievement of work targets, but also reflect the organization's ability to communicate internally, build a good working atmosphere, and maximize the potential of its employees. Therefore, this research is important to understand in depth the internal factors of the organization that affect employee performance.This study aims to analyze the influence of communication, organizational culture, and human resource capabilities on employee performance at the Kalumpang Subdistrict Office, both individually and collectively.The approach used is quantitative with a survey method, in which all employees are research respondents. Data is collected through questionnaires based on relevant theoretical indicators, which have been tested for validity and reliability. The analysis is carried out using multiple linear regression to identify the level of relationship and the magnitude of the influence of each independent variable on the dependent variable, thereby producing an overview. This study shows that communication has a positive and significant impact on employee work effectiveness. This indicates that clear instructions, accurate information delivery, and the intensity of communication between superiors and employees are still the main factors in determining success in carrying out tasks. In addition, organizational culture also has a major influence on work effectiveness, especially in terms of discipline, commitment to work, and teamwork, which have not been fully internalized evenly in the Kalumpang Subdistrict Office environment. Human resource capabilities have been proven to have the greatest influence on employee work effectiveness.
Pengaruh Penerapan Demosi Dan Mutasi Terhadap Prestasi Kerja Karyawan Di Pt.Pltu Belang Belang Kabupaten Mamuju Sulawesi  Barat Mutiara; Agus Halim
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.v2i1.1189

Abstract

This study aims to determine the effect of the implementation of demotion and mutation on employee job performance at PT. PLTU Belang-Belang, Mamuju Regency, West Sulawesi. Demotion and mutation are part of human resource management policies used to improve employee effectiveness and performance. This research uses a quantitative method with descriptive and verificative approaches. Data were collected through questionnaires distributed to employees of PT. PLTU Belang-Belang. The data analysis technique used is multiple linear regression analysis to examine the effect of independent variables on the dependent variable. The results show that demotion and mutation have a significant effect on employee job performance, both partially and simultaneously. Therefore, appropriate implementation of demotion and mutation policies can be an effective managerial strategy to improve employee job performance at PT. PLTU Belang-Belang. The data analysis technique used is multiple linear regression analysis to examine the effect of independent variables on the dependent variable. The results show that demotion and mutation have a significant effect on employee job performance, both partially and simultaneously. Therefore, appropriate implementation of demotion and mutation policies can be an effective managerial strategy to improve employee job performance at PT. PLTU Belang-Belang, Mamuju Regency.
Implementasi Sistem Informasi Desa (SID) Berbasis Web Terhadap Efisiensi Dan Transparansi Di Kantor Desa Tommo, Kabupaten Mamuju, Sulawesi Barat Indri Winarti; Jumrah; 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.v2i1.1190

Abstract

The development of information technology encourages village governments to continuously strive to improve the quality of public services through the utilization of information systems. One form of innovation developed is the web-based Village Information System (SID), which is designed to help village officials work more efficiently while increasing information transparency to the public. This study aims to examine the implementation of the web-based SID in supporting service efficiency and transparency at the Tommo Village Office, Mamuju Regency, West Sulawesi. The study used a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation studies. The results show that the implementation of the web-based SID can accelerate village administration processes, improve data accuracy, and facilitate public access to information. However, its implementation still faces obstacles, particularly related to limited human resources and technological infrastructure support. Therefore, ongoing training efforts and strengthening of facilities and infrastructure are needed to optimize the use of the SID.

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