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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
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Individual Capability, Individual Motivation, Leadership, Organizational Climate, Workgroup Effectiveness to Performance
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.v5i1.5046

Abstract

This study aims to empirically examine the effect of human capital on employee performance. The sample in this study amounted to 50 respondents in the small and medium enterprises. The data used are primary data obtained by distributing questionnaires directly with the simple random sampling technique. The influence test model used is multiple linear regression, analyzed using SPSS 22.0. The results in this study indicate that together all variables of human capital: individual capability, individual motivation, leadership, organizational climate and work group effectiveness have a significant positive effect on employee performance. Partially Individual motivation has a positive effect on performance, organizational climate has a positive effect on performance, and work group effectiveness has a positive effect on performance. Individual capability has a negative effect on performance and leadership no significant effect on performance. The variable used in this study can explain 48,3% of employee performance, based on the acquisition of the coefficient of determination () that is equal to 0,483.
Metode Pembelajaran Manajemen SDM Berbasis Digital Di Gerakan Nasional Indonesia Kompeten
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.v5i1.5054

Abstract

In the current era of globalization and digitalization, almost all aspects of life such as business, education, and entertainment have been connected with digital technology, this transformation facilitates access to information and creates various new innovations in many fields. Gerakan Nasional Indonesia Kompeten (GNIK) actively builds collaboration and communication with all human resource practitioners and is an initiative in producing students who have an understanding in the field of human resources in Indonesia. The research method used in writing this report is qualitative with a descriptive approach because the data used for task completion is obtained through interviews and then explained the results obtained through these interviews. Asynchronous learning system is a learning model that allows students to access learning materials and complete learning activities without having to be physically present at the same time as the instructor. Synchronous learning method is learning that involves direct interaction between participants and presenters at the same time in both physical classrooms and digital platforms. The learning methods carried out in Gerakan Nasional Indonesia Kompeten (GNIK), namely syncronus and asyncronus, are related to each other because synchronous provides direct interaction and real-time reinforcement of material while asynchronous provides flexibility for learning according to the time they have and provide more independent learning opportunities.
PT Bank Negara Indonesia Tbk Menangkan ASRRAT 2024 Melalui Akuntansi Keberlanjutan yang Mendorong Transformasi Hijau
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.v5i1.5055

Abstract

This study explores the implementation of sustainability accounting at PT Bank Negara Indonesia (Persero) Tbk (BNI) as a strategic tool to support green transformation and the realization of sustainable development. Through a qualitative case study approach, the research analyzes how BNI integrates Creating Shared Value (CSV), Social Return on Investment (SROI), and Environmental, Social, and Governance (ESG) principles into its business strategy to generate simultaneous economic, social, and environmental value. The results show that BNI’s sustainability accounting is not merely a reporting obligation but serves as a core mechanism in evaluating and directing business practices toward long-term sustainable goals. BNI has successfully implemented various sustainability initiatives, such as green financing, empowerment of micro, small, and medium enterprises (MSMEs), climate risk stress tests, and digital financial inclusion programs, all of which demonstrate measurable contributions to the Sustainable Development Goals (SDGs). The bank’s achievement in obtaining the Gold Rank at the Asia Sustainability Reporting Rating (ASRRAT) 2024 affirms the effectiveness of its sustainability strategy. This research highlights the importance of embedding sustainability accounting within the company’s governance and operational structure and recommends that future studies expand to cross-sectoral comparisons for broader generalization. Furthermore, this study provides practical insights for companies aiming to adopt sustainability accounting as an instrument of strategic transformation rather than administrative compliance.
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai pada Inspektorat Daerah Provinsi Kalimantan Timur
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5061

Abstract

The purpose of this study was to determine how much the work environment and discipline affect employee performance at the Inspectorate of East Kalimantan Province. A quantitative approach was used in this study, and 86 observations and respondent questionnaires were used to collect data. Using the SPSS application, a multiple linear regression approach was used to analyze the data. The findings of this study indicate that employee performance is positively and significantly influenced by the work environment and work discipline, both independently and in combination. Punctuality, productivity, and quality of work output are all influenced by work discipline. Meanwhile, a friendly workplace can foster comfort and improve relationships between employees. These results emphasize the importance of implementing discipline consistently and the importance of building a positive work atmosphere to improve employee performance. This study contributes significantly to the HRM initiatives of government institutions, especially those aimed at improving the efficacy and efficiency of worker productivity.
Pengaruh Kehadiran dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Indomaret Di Sidoarjo
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.v4i1.5081

Abstract

This study aims to examine the extent to which competence, professional attitudes, and oversight mechanisms influence the quality of financial reporting within local government institutions. The research was conducted in regional government agencies (OPDs) located in the Selayar Islands Regency using a quantitative approach. Data were collected through questionnaires distributed to 64 respondents and analyzed using multiple linear regression techniques. The findings indicate that competence, professionalism, and oversight all have a significant impact on the quality of financial reporting. These results highlight the critical role of enhancing human resource capabilities and strengthening supervisory functions to ensure the production of transparent, accurate, and reliable financial reports in the public sector.
Analisis Laporan Keuangan Pada Fore Coffee
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.v5i1.5086

Abstract

This study analyzes Fore Coffee's financial condition in the period 2021 to 2022 with a focus on the company's liquidity, solvency, and profitability. The results of the analysis show that liquidity ratios such as the current ratio, quick ratio, and cash ratio are at a low level, indicating the company's limited ability to meet short-term obligations. In terms of solvency, Fore Coffee faces high financial risk because total debt exceeds assets and equity, so a better financial management strategy is needed to balance the capital structure. Nevertheless, profitability performance shows positive developments with an increase in Return on Assets (ROA), indicating an improvement in the utilization of assets to generate profits. However, Return on Equity (ROE) is still negative due to the equity value that has not strengthened. Overall, Fore Coffee has promising growth potential, but needs to make improvements in financial management so that operational stability and sustainability can be maintained in the future.
Analisis Rasio Solvabilitas dalam Mengukur Kinerja Keuangan PT Kimia Farma (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.v5i1.5095

Abstract

This study aims to analyze solvency rations in measuring the financial performance of PT Kimia Farma (Persero) Tbk. The solvency ratos examined include the Debt to equity ratio (DER) and Debt to asset ratio (DAR). The main focus of this research is to assets the extent to which the company is capable  of fulfilling its long-term obligations using its own capital and total assets. The research uses quantitative data derived from the company’s annual financial statements from 2019 to 2023. A desriptve approach is employed, using financial ratio analysis as the primary tool to evaluate the company’s solvency level over the study period. The result of the analysis indicate that both Debt to equity ratio and Debt to asset ratio of PT Kimia Farma (Persero) Tbk consistenly exceeded industry standars during the period under review. The high valuew of DER and DAR suggest that the company relies heavily on external financing through debt. This the dependency has led to a high financial burden with increasing obligations that the company must cover each year. So overall it shows that the financial condition of PT Kimia Farma (Persero) Tbk in terms of solvency ratio is in the unhealthy category. The company has not yet demonstrated an optimal and sustainable ability to cover its long-term liabilities, highlighting the need for improved financial strategies to balance its capital structure in the future.
Analisis Anggaran Biaya Sebagai Alat Pengendalian Manajemen Pada Kantor Desa Liyodu Kecamatan Bongomeme
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.v5i1.5096

Abstract

This study aims to determine and analyze the use of budget costs as a management control tool at the Liyodu Village Office, Bongomeme District. The method used in this study is a qualitative method and uses efficiency and effectiveness ratios. The results of the study indicate the ineffectiveness of the budget costs in Liyodu Village in line with the results of previous studies that highlight the importance of more in-depth evaluation and supervision to improve the effectiveness of budget use as a management control tool.
Analisis Pengaruh Pengangguran dan Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia: (Studi Kasus Di Sumatera Utara)
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.v5i1.5102

Abstract

Economic growth is an important indicator that reflects the success of development in a region, where the results of this growth are expected to be enjoyed by all layers of society and the government. North Sumatra, with its abundant natural and human resources, has great potential for continued development. This study aims to analyze the impact of unemployment and inflation on economic growth in North Sumatra during the period of 2017-2023. The method used in this research is quantitative research employing multiple linear regression analysis. The data used are secondary data for the period of 2017-2023 obtained from the Central Statistics Agency (BPS) of North Sumatra. The research variables include Unemployment (X1), Inflation (X2), and Economic Growth (Y), with statistical tests conducted using SPSS 20 software. The results obtained from this study indicate that the unemployment variable has a significant effect on economic growth with a value of 0.002 < 0.05, while the inflation variable does not have a significant effect on economic growth with a value of 0.091 > 0.05. The simultaneous test of the unemployment and inflation variables through the F-test shows a significant value of 0.005 < 0.05, indicating that unemployment and inflation together have a significant impact on economic growth.
Pengaruh Manajemen Sumber Daya Manusia Dan Ancaman AI Terhadap Kesenjangan Keterampilan Dasar Karyawan Di PT SUCOFINDO
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.v5i1.5120

Abstract

The advancement of artificial intelligence (AI) has reshaped the workforce landscape, introducing new challenges in human resource management. This study aims to analyze the influence of human resource management (X1) and artificial intelligence threats (X2) on the basic skills gap (Y) of employees at PT SUCOFINDO. The research applies a quantitative method using multiple linear regression with 61 respondents selected through purposive sampling. The results show that both X1 and X2 simultaneously have a significant effect on Y (p = 0.000), but only X2 has a partial significant influence (p = 0.000; coefficient = 0.586), while X1 is not significant (p = 0.986). These findings indicate that perceived AI threats play a major role in widening the basic skills gap. On the other hand, current HR practices are ineffective in addressing the issue. The implication of this study emphasizes the need for data-driven HR strategies and adaptive training programs to reduce the skills gap and prepare employees for digital transformation.

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