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Contact Name
Iwan Koerniawan
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indexsasi@apji.org
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+6281904448121
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Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
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INDONESIA
Jurnal Riset Manajemen dan Akuntansi
ISSN : 28278569     EISSN : 28278577     DOI : 10.55606
Core Subject : Science,
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.
Articles 269 Documents
Bagaimana Strategi Pemasaran Dengan Mengunakan Artificial Inteligen: Suatu Tinjauan Tematik Dan Eksplorasi Praktis
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.v5i1.5121

Abstract

This study aims to synthesize and describe a comprehensive view of the use of Artificial Intelligence (AI) in marketing strategies. This study is a descriptive exploratory study with thematic review techniques and practical exploration. This study uses the Systematic Literature Review (SLR) method which tries to summarize the use of AI in the stages of marketing strategies. Artificial intelligence is something very phenomenal in the current era of industry 5.0 digitalization. Marketing strategies must be able to adapt to the latest technological developments and also changes in consumer behavior in order to continue to exist in this increasingly tight business competition. Marketing strategies in the era of industry 5.0 based on technology and humanity are a guideline in managing the company's marketing strategy. Artificial intelligence is very important in helping marketers set targets and achieve their goals more effectively and efficiently. From the results of this study, it can be concluded that Artificial Intelligence can be used in implementing every stage of marketing strategy.
Penerapan E-Bupot PPh 23 Unifikasi dalam Sistem Coretax Sebagai Transformasi Digital Perpajakan Indonesia Pada PT ABC
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.v5i1.5148

Abstract

The digital transformation of taxation in Indonesia is an effort by the Directorate General of Taxes to enhance the efficiency and effectiveness of the national tax system. This study aims to analyze the implementation of E-Bupot PPh 23 Unification within the CoreTax system at PT ABC as part of Indonesia's digital tax transformation. The research method used is descriptive qualitative through observation and documentation of the use of E-Bupot PPh 23 unification. The research results indicate that the integration of E-Bupot PPh 23 Unification into the CoreTax system has improved operational efficiency through the automation of tax calculations by 2% of the gross amount for services and the unification of the processes of creating withholding tax certificates, deposits, and SPT reporting into one platform. Although challenges were found in user adaptation and integration with existing infrastructure, this digital transformation has streamlined the tax administration process at PT ABC and reflects progress in tax reform in Indonesia.
Analisis Penggunaan Microsoft Excel dalam Pembukuan Keuangan Perusahaan: Sebuah Kajian Literatur
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.v5i1.5159

Abstract

Microsoft Excel has become a common tool used in corporate financial bookkeeping, especially for small and medium enterprises (SMEs). This article aims to analyze the use of Microsoft Excel in corporate financial bookkeeping through a literature review from various sources obtained through Google Scholar with the keyword "use of Microsoft Excel". The research method used is descriptive with a qualitative approach. The results of the study show that Microsoft Excel provides convenience in recording transactions, creating financial reports, and analyzing financial data. However, there are also limitations such as the risk of data input errors and reduced automation features compared to other accounting software. Therefore, although Microsoft Excel has significant benefits in financial bookkeeping, companies need to consider the needs and scale of operations in choosing the right tool.
Pengaruh Beban Kerja dan Komunikasi Terhadap Semangat Kerja Karyawan pada CV Mahlan Sila Nggembe Kecamatan Bolo
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.v5i1.5186

Abstract

This study aims to determine the significant effect of workload and communication on employee morale at CV Mahlan Sila Nggembe Kec, Bolo. This study is included in the category of Associative research. The population in this study used all employees at CV Mahlan, totaling 32 employees. The research technique used was saturation sampling, the research sample used was all employees of CV Mahlan, totaling 32 employees. The instrument in this study was a questionnaire with a Likert scale. Observation data collection techniques, Questionnaires, Literature studies. Data analysis techniques used validity tests, reliability tests and simple linear regression tests, then processed using SPSS for windows 23. The results of this study are that 1) Workload has a significant partial effect on Employee Morale at CV Mahlan Sila Nggembe. 2) Communication has a significant partial effect on Employee Morale at CV Mahlan Sila Nggembe. 3) Workload and Communication have a significant simultaneous effect on Employee Morale at CV Mahlan Sila Nggembe.
Pengaruh Profitabilitas Terhadap Kinerja Keuangan PT Bank Central Asia Tbk Terdaftar di Bursa Efek Indonesia Periode 2021-2024
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.v5i2.5213

Abstract

The objective of this study is to evaluate the impact of return on investment on the company's financial performance as measured by PT Bank Central Asia Tbk's price to book value for the period 2021-2024. In this research, a quantitative approach using simple regression analysis is applied. The data used are the financial statements of Bank Central Asia. The results of this study show that profitability has no significant effect on financial performance.
Implementasi Corporate Social Responsibility (CSR) dan Akuntansi Hijau dalam Meningkatkan Profitabilitas Perusahaan Pertambangan
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.v5i2.5217

Abstract

This study aims to analyze how the implementation of Corporate Social Responsibility (CSR) and green accounting can contribute to enhancing the profitability of mining companies. A systematic literature review approach is employed, drawing from scholarly journals, books, and accredited reports that examine the relationship between CSR, green accounting, and profitability. The analysis reveals that CSR improves company reputation and stakeholder trust, while green accounting fosters cost efficiency and transparency in environmental management. Another key finding shows that integrating both approaches can reinforce corporate legitimacy and establish competitive advantages that support long-term profitability. The implications of this research highlight the need for sustainability strategies to be embedded within reporting systems and corporate policies so that mining companies can excel not only economically, but also demonstrate social and environmental responsibility.
Analisis Pengaruh Dompet Digital dan Cashback Terhadap Perilaku Keuangan Konsumen di E-Commerce : Studi Kasus Shopeepay dan DANA pada Pengguna Usia 18-25 Tahun di Kota Bandung
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.v5i2.5218

Abstract

This research aims to analyze the influence of digital wallet usage and cashback programs on the financial behavior of e-commerce consumers aged 18-25 years in Bandung City, focusing on ShopeePay and DANA platforms. The study employs a quantitative method with a questionnaire survey involving 77 active digital wallet users. The data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that digital wallet usage and cashback simultaneously have a significant effect on consumer financial behavior, with digital wallet usage having a more dominant partial influence.Transaction convenience and cashback incentives encourage consumptive behavior, especially among young people who are sensitive to promotions. However,weaknesses in financial management were found due to the low utilization of financial management features in digital wallet applications. This research recommends improving digital financial literacy so that young people can use digital wallets and cashback wisely and responsibly.
Pengaruh Gaya Hidup dan Aksesibilitas Terhadap Keputusan Pembelian Menggunakan Shopee Paylater: Studi pada Perilaku Keuangan Remaja Usia 17-25 Tahun
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.v5i2.5219

Abstract

This study aims to analyze the influence of lifestyle and accessibility on purchasing decisions using the Shopee PayLater feature among adolescents aged 17–25. Employing a quantitative approach and multiple linear regression analysis on 73 respondents, the results show that both lifestyle and accessibility have a positive and significant effect on purchasing decisions, both simultaneously and partially. The coefficient of determination (R²) of 79.3% indicates that these variables explain most of the variation in purchasing decisions. A consumptive lifestyle and ease of access are proven to drive adolescent purchasing behavior through digital credit services.
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas dan Rasio Likuiditas pada PT Hutama Karya (Persero) Periode 2015-2024
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.v5i2.5220

Abstract

This study aims to analyze the financial performance of PT Hutama Karya (Persero) for the period 2015–2024 using profitability and liquidity ratios. The method used is descriptive qualitative research with data collection techniques through documentation of financial reports. Profitability ratios are measured by Net Profit Margin (NPM) and Return on Assets (ROA), while liquidity ratios are measured by Current Ratio and Quick Ratio. The results show that the profitability performance of PT Hutama Karya experienced fluctuations but showed a significant improvement since 2021. Similarly, liquidity ratios that were below industry standards during the 2015–2020 period showed improvements during the 2021–2024 period. Overall, the company shows a positive trend in financial management during the final period of the study. These findings are expected to serve as a reference in financial decision-making and asset management strategies in the future.    
Pengaruh Literasi Keuangan dan Financial Self-Efficacy terhadap Risk Credit Behavior dalam Penggunaan Shopee PayLater pada Pengguna Usia 18-25 Tahun
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.v5i2.5221

Abstract

This study aims to examine the influence of financial literacy and financial self-efficacy on risky credit behavior among Shopee PayLater users aged 18–25 years. The research employed a quantitative approach using a purposive sampling method, involving 101 respondents. The research instrument consisted of a closed-ended questionnaire utilizing a Likert scale, while data analysis was conducted through descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test, and F-test with the assistance of SPSS version 25. The results reveal that, partially, financial literacy does not have a significant influence on risky credit behavior, whereas financial self-efficacy has a significant impact. Simultaneously, both variables significantly affect risky credit behavior, although their combined contribution to the variance in risky credit behavior is only 9.6%. These findings emphasize the importance of financial education programs that not only focus on enhancing financial literacy but also on strengthening individual confidence in financial management in order to foster healthier credit behavior among young generations