cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Iwan Koerniawan
Contact Email
indexsasi@apji.org
Phone
+6281904448121
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
Location
Kab. demak,
Jawa tengah
INDONESIA
Jurnal Riset Manajemen dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278569     EISSN : 28278577     DOI : 10.55606
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, 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 dan Pasar Modal dan Investasi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, 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 dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 269 Documents
 11   12   13   14   15 
Analisis Pengembangan Usaha Dalam Upaya Meningkatkan Penjualan Pada Usaha Bun’s Yoghurt
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5005

Abstract

The study was conducted with the aim of finding out the right strategies for efficient business development in order to increase sales at Bun's Yoghurt located in West Bandung Regency. This study was conducted through a more in-depth business analysis of the Bun's Yoghurt business. The business analysis was conducted by analyzing the market, evaluating the business model and analyzing finances. Based on the results of the study conducted on a private business, it was concluded that Bun's Yoghurt has significant market potential, especially for consumers who care about health. However, to achieve product market fit, Bun's Yoghurt needs to develop the business from several aspects, namely business development from the aspect of human resources, sales and distribution aspects, product aspects and financial aspects. This was done to increase sales at Bun's Yoghurt.
Analisis Inovasi Produk pada Pengembangan Brand Asliori dalam Meningkatkan Daya Saing Bisnis
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5007

Abstract

Product innovation is a key factor in increasing business competitiveness amidst increasingly fierce global competition. This research analyzes the role of product innovation on a company's competitive advantage. This study highlights how new product development, feature differentiation, and quality improvement can strengthen a company's position in the market. The research results show that companies that consistently adopt innovation strategies are able to increase market share, customer loyalty and profitability. Apart from that, collaboration between departments, the use of cutting-edge technology, and response to consumer needs also play an important role in the success of innovation. The implications of this research emphasize the importance of a culture of innovation and sustainable investment in research and development as the key to winning business competition in various industries.
Pemilihan Supplier Bahan Baku Menggunakan Metode Analytical Hierarchy Process melalui Software Expert choice 11 di Toko Roti Queen Bakery Padalarang
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5010

Abstract

In the Micro, Small and Medium Enterprises (MSME) industry, the selection of suppliers of raw materials is an important aspect that affects product quality, operational  costs, and customer satisfaction. This research was conducted at Queen Bakery,  an MSME engaged in bread, to determine the best supplier of wheat  raw materials using the Analytical Hierarchy Process (AHP) method using the Expert choice 11 application. This research considers five main criteria, namely quality, price, delivery service, payment method, and  flexibility. Data were obtained through interviews and questionnaires filled out by  business owners and production division employees. The analysis results show that  quality criteria have the highest weight, followed by price and  delivery service. Based on the results of data processing, the best supplier selected is Toko Bapa Muslim (Supplier C) with the highest weight of 34.7% compared to other alternatives. The conclusion of this research is that the AHP  method is effective in helping Queen Bakery choose suppliers that are in accordance with  business needs and support the improvement of supply chain performance.
Analisis Pengendalian Kualitas Produk Menggunakan Metode Seven Tools Dan Failure Mode And Effect Analysis (FMEA) Pada UMKM Tahu Goreng Bu Tita Kabupaten Garut
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5011

Abstract

UMKM Tahu Bu Tita is a fried tofu production business located in Cihuni Village, Pangatikan District, Garut Regency. In the period 10 November 2024 - 09 December 2024, there was an increase in the number of defective products which caused a financial loss of IDR 3,766,400. The main problem faced by these UMKM is the absence of a structured quality control system and minimal operational standards in the production process, resulting in a high level of product defects. This study aims to identify the causes of product defects and provide suggestions for improvement to improve production quality and process efficiency. The method used in this study is Seven Tools to analyze the type and number of defects, and FAILURE MODE AND EFFECT ANALYSIS (FMEA) to design suggestions for improvement. The results of the analysis showed a total of 9,416 defects, with details of dirty tofu 35%, dry fried tofu 33%, and shredded tofu 32%. Fishbone Diagram shows the main causes come from human, machine, method, and environmental aspects. Although the control diagram shows process stability, there are still variations caused by certain factors. The highest RPN value of 384 was found in tofu defects that were stained due to poor production environment hygiene, while dry fried tofu had an RPN of 240 due to oil temperatures that were too hot and the absence of standard frying procedures. Based on these findings, the proposed improvements include the development of Standard Operating Procedures (SOPs), scheduling regular cleaning of production equipment, improving environmental cleanliness, controlling oil temperature using a thermometer, implementing a shift work system, and using proper frying equipment. These improvements can increase the efficiency of the production process, reduce the number of defective products, and improve overall product quality.
Pemilihan Supplier Bahan Baku Batu Menggunakan Metode Analytical Hierarchy Process (AHP) Dengan Software Expert Choice 11 Pada CV Al-Mariah
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5012

Abstract

Selecting the right supplier is a crucial factor in supporting the smooth operation of a company, especially in the natural stone handicraft industry. CV Al-Mariah, located in West Bandung Regency, faces challenges in determining the best raw stone material supplier due to issues such as uncertain supply quantities and delayed deliveries, which disrupt production processes. This study aims to analyze and determine the best supplier using the Analytical Hierarchy Process (AHP) method, processed with Expert choice 11 software. Data were collected through questionnaires distributed to parties directly involved in the raw material procurement process. The results show that among the three supplier alternatives analyzed, Supplier B obtained the highest weight of 0.380, followed by Supplier A with 0.352, and Supplier C with 0.268. Therefore, Supplier B is recommended as the top choice to support the operations of CV Al-Mariah. The AHP method has proven effective in assisting complex decision-making processes by systematically considering multiple criteria.
Dinamika Ukuran Dewan Direksi, Ukuran Dewan Komisaris, dan Ukuran Komite Audit terhadap Nilai Perusahaan
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5021

Abstract

This study analyzes the effect of board of directors size, board of commissioners size, and audit committee size on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020–2023. The research highlights the importance of corporate governance in enhancing company performance and competitiveness, especially in sectors facing sustainability challenges and strict oversight. A quantitative method was employed using multiple linear regression with a purposive sample of 77 companies. The results show that the size of the board of directors and board of commissioners has a positive and significant effect on firm value, while audit committee size has no significant effect. These findings suggest that the decision-making capacity of directors and supervisory role of commissioners are key to increasing firm value. Conversely, the audit committee’s existence may not contribute meaningfully if it only meets minimum requirements without functional effectiveness. This study implies the need to strengthen governance structures, particularly by enhancing the capacity of boards, to improve firm value and competitiveness.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan di Rumah Sakit X di Bandung
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5032

Abstract

Financial statements are an important communication tool for interested parties in an organization, including hospitals. The accuracy and transparency of financial statements can be influenced by the implementation of the Accounting Information System (SIA) and the effectiveness of internal controls. This study aims to analyze the influence of SIA and internal control on the quality of financial statements in a private hospital that has recently implemented integrated SIA. This study uses a quantitative method with a survey approach. Data was collected through the distribution of questionnaires to 39 respondents consisting of employees of related hospitals. One of the analysis models used is multiple linear regression to test the relationship between independent variables, namely SIA (X1) and internal control (X2), to dependent variables, namely the quality of financial statements (Y). The results of the study show that SIA has a positive influence on the quality of financial statements, which is shown by the ease of recording transactions, increased efficiency in report preparation, and increased accuracy of financial data. In addition, internal control also plays a significant role in improving the quality of financial statements through supervision mechanisms, authorization systems, and risk evaluations implemented by management.
Pengaruh Pengawasan dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Permodalan Siak Kabupaten Siak Sri Indrapura
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5037

Abstract

This study aims to determine the influence of supervision and work motivation on employee performance at PT. Siak Capital Siak Regency Sri Indrapura. This type of research is a quantitative research using the multiple linear regression method. The population in this study is all employees of PT. Siak Capital with a sampling technique using a saturated sampling technique or known as the census technique which totals 60 respondents. Data collection was carried out by distributing questionnaires to respondents. The research data was analyzed using the SPSS program. The results of this study show that partial supervision and work motivation have a significant effect on employee performance at PT. Siak Capital Siak Regency Sri Indrapura. The results of the test in silhouette showed that supervision and work motivation had a significant effect on employee performance at PT. Siak Capital Siak Regency Sri Indrapura. The R Square value is 0.801 or 80.1%, indicating that the supervision and work motivation variables have a significant effect on employee performance, namely 80.1% and the remaining 19.9% ​​is influenced by other variables not included in this research.
Analisis Implementasi Program CSR dan Keberlanjutan PT Pertamina terhadap Lingkungan dan Komunitas Lokal Indonesia
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5040

Abstract

This study analyzes the implementation of PT Pertamina's Corporate Social Responsibility (CSR) program in supporting environmental sustainability and empowering local communities in Indonesia. With the global challenges of climate change and energy transition, companies are expected to focus not only on economic benefits, but also on social and environmental aspects. The purpose of this study is to evaluate the effectiveness of Pertamina's CSR program in reducing negative impacts on the environment and improving the quality of life of local communities. This study uses a qualitative approach with a comparative analysis of the company's sustainability report and related literature studies. The findings show that although Pertamina has recorded several achievements in reducing emissions and conserving ecosystems, there are gaps in program implementation, especially in terms of active involvement of local communities. CSR programs are often top-down, with little active community involvement in planning and evaluation. The implication of this study is the need for a more participatory and collaboration-based CSR approach, in order to produce more sustainable social and environmental impacts.
Integrasi ESG dan Akuntansi Keberlanjutan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan (SDGs): Studi Kasus Pada PT Bank Negara Indonesia (Persero) Tbk
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5043

Abstract

This study aims to analyze how PT Bank Negara Indonesia (Persero) Tbk (BNI) adopts and integrates Environmental, Social, and Governance (ESG) principles into its sustainability accounting practices as part of its contribution to achieving the Sustainable Development Goals (SDGs). Utilizing a descriptive qualitative approach with a case study method, this research examines BNI’s annual and sustainability reports. The findings reveal that BNI actively applies ESG principles through GRI-based reporting, stakeholder engagement, and the development of green initiatives in both financing and operations. Its programs are aligned with specific SDG targets, particularly in financial inclusion, MSME empowerment, and sustainable financing. BNI’s sustainability accounting not only reflects financial performance but also captures measurable and transparent social and environmental outcomes. These results underscore the importance of ESG integration in corporate reporting, especially within Indonesia's banking sector in support of sustainable development.

Page 13 of 27 | Total Record : 269

 11   12   13   14   15 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 1 No. 1 (2021): April: Jurnal Riset Manajemen dan Akuntansi More Issue