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Contact Name
Iwan Koerniawan
Contact Email
indexsasi@apji.org
Phone
+6281904448121
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indexsasi@apji.org
Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
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Jawa tengah
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
Analisis Digitalisasi Layanan Keuangan dan Kepuasan terhadap Loyalitas Nasabah Bank Syariah Indonesia 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.v5i2.5222

Abstract

This study aims to analyze the influence of digitalization of financial services and customer satisfaction on customer loyalty at Bank Syariah Indonesia (BSI) Bandung City Branch. The background of the research is based on the rapid development of digitalization in the banking sector, especially after the COVID-19 pandemic which has accelerated the adoption of digital financial services. Digital transformation such as mobile banking and internet banking is expected to improve operational efficiency, ease of access, and provide a better transaction experience for customers. This study uses a quantitative method by collecting data through a questionnaire distributed to customers of BSI Bandung City Branch. Data analysis was carried out by validity, reliability, classical assumption test and multiple linear regression test to ensure the accuracy and consistency of the research instrument. The results of the research are expected to provide an understanding of the relationship between the digitization of financial services and customer satisfaction to customer loyalty, Additionally this can serve as a strategic input for bank management in enhancing digital services to retain and boost customer loyalty amid the intensifying competition in the banking industry.
Dampak Media Sosial, Keputusan Pembelian Impulsif, dan Implikasi Pembelian Impulsif terhadap Keuangan Pribadi Generasi Z
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.v5i2.5223

Abstract

This study aims to analyze the impact of social media usage and impulsive purchasing decisions on personal financial management of Generation Z in Indonesia. In the digital era, social media has become an integral part of Generation Z lives, influencing their consumer behavior, including triggering impulse purchases. Uncontrolled impulsive buying can have a negative impact on financial health. This study uses a quantitative descriptive approach, with primary data collected through questionnaires distributed to 68 Generation Z respondents in Indonesia. The results of the study show that: (1) The use of social media has a positive and significant effect on personal financial management of Generation Z (t count 2.586 > t table 1.668; sig. 0.012 < 0.05) . (2) Impulsive purchasing decisions have a positive and significant influence on Generation Z personal financial management (t count 3.129 > t table 1.668; sig. 0.003 < 0.05). (3) Simultaneously, the use of social media and impulsive purchasing decisions have a significant influence on Generation Z personal financial management (F count 5.108 > F table 3.14; sig. 0.009 < 0.05). In conclusion, both social media and impulsive buying together have a significant influence on Generation Z financial management.
Pengaruh Literasi Keuangan dan Penggunaan E-Wallet Terhadap Sikap Keuangan Dikalangan Mahasiswa Fakultas Ekonomi UKRI
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.v5i2.5224

Abstract

This study was conducted to examine the influence of financial literacy and e-wallet usage on the attitudes of students of the Faculty of Economics, National University of the Republic of Indonesia (UKRI). The background of this study is the rapid growth of e-wallet usage among the younger generation, especially generation Z, which is not always accompanied by adequate financial literacy skills. This study uses a quantitative approach with a survey method by distributing questionnaires to 90 student respondents. Data assistance analysis was carried out using multiple linear regression with SPSS software version 25. The results of the study show that partially, both financial literacy and e-wallet usage have a positive and significant effect on students' financial attitudes. Simultaneously, both variables also have a significant effect with a coefficient of determination (Adjusted R²) of 39.5%, which indicates that financial literacy and e-wallet usage together are able to explain the financial attitude variable by 39.5%. This finding emphasizes the importance of strengthening financial literacy and utilizing financial technology wisely to form more positive financial attitudes among students.
Faktor-Faktor Yang Mempengaruhi Kelulusan Tepat Waktu Alumni Mahasiswa D3 Komputerisasi Akuntansi Universitas STEKOM
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.v5i2.5226

Abstract

This study aims to examine and analyze the direct and simultaneous effects of financial stress, financial management, financial parenting, and enrollment interruption on the timely graduation of alumni from the D3 Computerized Accounting program at STEKOM University. Using a quantitative approach, the study involved 84 alumni as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics software. The findings reveal that financial stress does not have a significant direct effect on timely graduation. In contrast, financial management, financial parenting, and enrollment interruption each have a significant direct effect on timely graduation. Furthermore, when analyzed simultaneously, financial stress, financial management, financial parenting, and enrollment interruption collectively have a significant effect on the timely graduation of alumni. These results highlight the importance of good financial management practices, parental financial guidance, and uninterrupted study patterns in supporting students to graduate on time. The study contributes to understanding the financial and academic factors influencing graduation timelines and provides practical insights for educators, parents, and policymakers in improving student success rates.
Pengaruh Bauran Pemasaran Terhadap Loyalitas Pelanggan pada Konsumen Alfamart di Kecamatan Mande
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.v5i2.5228

Abstract

This study aims to determine the effect of marketing mix consisting of product, price, place and promotion on customer loyalty of Alfamart consumers in Mande sub-district. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 46 Alfamart consumer respondents. The results of the analysis show that simultaneously the marketing mix has a significant effect on customer loyalty. Partially, product and promotion variables have the most dominant influence. These findings indicate that the right marketing strategy can increase customer loyalty. Therefore, Alfamart is advised to continue to improve product quality and promotion effectiveness in order to maintain and attract loyal customers.
Pengaruh Harga, Kemudahan Transaksi dan Kepercayaan Terhadap Keputusan Pembelian di Toko Online Tiktok Shop: Studi Kasus pada Mahasiswa Universitas Methodist Indonesia Fakultas Ekonomi Program Studi Manajemen Angkatan 2021
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.v5i2.5229

Abstract

This study aims to determine and analyze the effect of price, ease of transaction and trust on purchasing decisions at the TikTok shop online store. The type of research used is quantitative data. The sample in this study was 76 people. Based on the results of the t hypothesis test, it can be concluded that price partially has a positive and significant effect on purchasing decisions, ease of transaction partially does not affect purchasing decisions, trust partially has a positive and significant effect on purchasing decisions. Based on the results of the F hypothesis test, it can be concluded that price, ease of transaction and trust simultaneously have a positive and significant effect on purchasing decisions.
Determinan Self-Efficacy Wirausaha terhadap Intensi Wirausaha di Kota Banda Aceh
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.v5i1.5230

Abstract

This research aims to test and analyze the influence of self-efficacy determinants on entrepreneurial intentions, reviewing role models, need for achievement, subjective normal. This research method uses a quantitative approach. The total sample for this research was 100 respondents. Samples are determined using the Slovin formula. Sample collection used probability sampling techniques with the Proportionate Stratified Random Sampling type. Hypothesis testing uses multiple linear regression analysis at a confidence level of 95% (α = 0.05). The results of this research are that role models partially have a significant effect on entrepreneurial intentions. Need for achievement partially influences entrepreneurial intentions. Subjective norms have a significant effect on entrepreneurial intentions. Simultaneously, role models, need for achievement and subjective norms have a significant effect on entrepreneurial intentions.
Penerapan ISAK 35 sebagai Strategi Meningkatkan Transparansi dan Akuntabilitas Laporan Keuangan pada Masjid Jami Ath-Thayyibah
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.v5i2.5232

Abstract

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the financial reporting of Masjid Jami’ Ath-Thayyibah as an effort to improve transparency and accountability in religious non-profit organizations. A descriptive qualitative approach was employed through observations, interviews, and document analysis. The findings reveal that the mosque’s financial reports are still limited to simple records of cash inflows and outflows and do not yet comply with the five key components required by ISAK 35. The main challenge identified is the limited understanding and technical skills of the personnel responsible for financial reporting. However, the mosque management has shown a willingness to improve the quality of reporting if provided with proper training and technical assistance. These findings highlight the importance of external support and capacity building in implementing standardized financial reporting in community-based mosques.
Analisis Kinerja Keuangan Bank Tabungan Negara (Persero) Tbk. Berdasarkan Laporan Keuangan Tahun 2022-2023
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.v5i2.5233

Abstract

Financial performance assessment is an important aspect in evaluating the condition and sustainability of a company, including in the banking sector. This study aims to analyze the financial performance of Bank Tabungan Negara (Persero) Tbk. (BTN) based on the 2021 and 2022 financial statements. The analysis was carried out using several key financial ratios, such as liquidity, profitability, solvency, and efficiency ratios. The results of the study show that BTN experienced changes in several financial indicators that reflect the bank's response to economic dynamics and banking sector policies during that period. Through this analysis, a picture of BTN's financial strengths and weaknesses is obtained which can be used as a reference in strategic decision making for management as well as consideration for investors and other stakeholders.
Pengaruh Merger Bank Syariah Terhadap Kompetisi dan Efisiensi Industri Perbankan Syariah di Indonesia: Studi Kasus pada PT. Bank BRI Syariah Tbk, PT. Bank Syariah Mandiri, dan PT. Bank BNI Syariah
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.v5i2.5234

Abstract

This study aims to examine the impact of the merger of Islamic banks on competition and efficiency within the Islamic banking industry in Indonesia. The research focuses on the merger of PT Bank BRI Syariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah, which resulted in the establishment of Bank Syariah Indonesia (BSI). The analysis is conducted to assess whether the merger has strengthened market competition and improved operational efficiency in the industry. Using quantitative methods and secondary data, this study evaluates the level of competition through market concentration ratios and efficiency through financial performance indicators before and after the merger. The findings of this research are expected to provide valuable insights for policymakers, industry players, and stakeholders in formulating strategies for sustainable growth in the Islamic banking sector.