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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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Pengaruh Tingkat PDRB Terhadap Konsumsi Rumah Tangga: Komparatif 34 Provinsi di Indonesia
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.v5i2.5236

Abstract

Household consumption is a major component in the formation of the national Gross Domestic Product (GDP). In 2023, household consumption contributed more than half of Indonesia's GDP structure. Therefore, understanding the factors that influence household consumption is important in the context of macroeconomic growth, including how Regional Domestic Product (RDP) as an indicator of regional income affects it. In macroeconomic theory, income is the primary determinant of consumption. This study aims to test whether there is a statistically significant relationship between RDP and household consumption in 34 provinces in Indonesia in 2023, as part of efforts to understand domestic macroeconomic dynamics. The results of this study are expected to provide policymakers with an overview of the importance of regional economic growth in driving household consumption. In addition, this analysis can also serve as a basis for more equitable and sustainable economic development planning. This study uses a quantitative and qualitative descriptive analysis approach by analyzing secondary data sourced from official publications of the Central Statistics Agency (BPS) in 34 provinces in Indonesia in 2023. Data processing and analysis were carried out using SPSS software. This study concluded that in 2023, high GRDP had a positive effect on increasing household consumption. This shows that high GRDP encourages households to increase their consumption expenditure. Further research is also recommended to include additional variables so that the relationship between indicators can be analyzed more comprehensively.
Pengaruh Kredit Macet dan Penyaluran Kredit Terhadap Stabilitas Keuangan PT. BCA Tbk Tahun 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.v5i2.5239

Abstract

This study to analyze the effect of Non-Performing Loans (NPL) and Loan Growth on the financial stability of PT Bank Cental Asia Tbk during 2015-2024 period. Financial stability in this study is measured using two main indicarors: the Capital Adequancy Ratio (CAR) and Return on Assets (ROA). The research adopts a quantitative appoarch using multiple linear regresion analysis. The result indicate the partially, NPL has a positive and significant effect oon CAR, qhile Loan Growth does not signifivantly affect CAR. Conversely, NPL has a significant negative effect on ROA, and Loan Growth has a significant positive effect on ROA. Simultaneously, both indipendent variabels NPL and Loan Growth have a significant effect on both CAR and ROA. These findings highlight that effective credit risk management and well executed lending strategies are crucial in maintaining the bank’s financial stability and profitability.
Analisis Pengaruh Debt To Equity Ratio dan Current Ratio Terhadap Return On Assets pada PT Bukalapak Tbk Periode 2022-2024
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.v5i2.5242

Abstract

English: This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Bukalapak Tbk during the 2022-2024 period. A quantitative approach was employed using multiple linear regression and secondary data from quarterly financial statements. The partial test result indicate that DER and CR have no significant individual effect on ROA. Likewise, the simultaneous test result show that these variables together do not significantly affect ROA. The coefficient of determination (R²) value of 38,5% implies that DER and CR only partially explain the variation in ROA, with the remaining portion influenced by other factors outside the model. These findings suggest that in digital-based companies such as PT Bukalapak Tbk, profitability is not solely driven by capital structure and liquidity, but also by external dynamics such as business startegies,operational efficiency, and market conditions. This research is expected to serve as a reference for corporate management and investors in makingmore strategic and comprehensive financial decisions.
Pengaruh Human Resource Development dan Work Life Balance terhadap Organizational Commitment pada Pekerja Generasi Z di Kota Samarinda
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.v5i2.5244

Abstract

This study aims to analyze the influence of Human Resource Development and Work Life Balance on Organizational Commitment among Generation Z employees in Samarinda City. Organizational Commitment refers to the extent to which employees have emotional attachment and loyalty to the organization where they work. The issue of low organizational commitment has become a major concern in human resource management, particularly among younger generations who are known for their dynamic nature and high expectations regarding the work environment. This research highlights how Human Resource Development practices such as training, mentoring, and career development, along with the implementation of Work Life Balance policies, can affect employees’ level of commitment to the organization. The study employed a quantitative approach using a survey method by distributing questionnaires to 111 Generation Z respondents working across various sectors. The collected data were analyzed using multiple linear regression with the help of SPSS version 27. The results show that both Human Resource Development and Work Life Balance have a positive and significant influence on Organizational Commitment, both simultaneously and partially
Pengaruh Budaya Organisasi dan Perilaku Kerja Inovatif Terhadap Kinerja Pegawai Sekretariat DPRD 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.v5i2.5245

Abstract

This study analyzes the influence of organizational culture and innovative work behavior on employee performance at the Secretariat of the Regional People's Representative Council (DPRD) of East Kalimantan Province. Employee performance here is crucial to support legislative functions and public services. Using a quantitative approach with surveys and questionnaires, the data were analyzed with SPSS version 21 through multiple regression. The results show that organizational culture has a positive and significant effect on employee performance, indicating that a culture that supports collaboration and adaptability improves performance. Likewise, innovative work behavior is also proven to have a positive and significant effect on performance, indicating that initiatives and implementation of new ideas improve work quality. These findings confirm that at the Secretariat of the East Kalimantan DPRD, creating a culture that supports innovation and encourages innovative employee behavior is the key to improving performance and effectiveness of public service.
Pengaruh Human Resource Development dan Job Security Terhadap Organizational Commitment pada Pekerja Generasi Z di Kota Samarinda
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.v5i2.5247

Abstract

This study examines the Influence of Human Resource Development and Job Security on Organizational Commitment among Generation Z workers in Samarinda City. As a new generation entering the workforce, Generation Z possesses unique characteristics that affect their attachment to organizations. This research employs a quantitative method, utilizing questionnaires as the primary instrument to collect primary data from respondents selected through a random sampling technique. Data analysis is conducted using validity tests, reliability tests, multiple linear regression analysis, and classical assumption tests. The research findings are expected to contribute to the development of more effective human resource management strategies to enhance organizational commitment among young workers in the modern era.
Pengaruh Infrastruktur dan Pendidikan Terhadap Pertumbuhan Ekonomi di Kabupaten Sidoarjo
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.v5i2.5248

Abstract

Economic Growth in Sidoarjo Regency is a government concern to create a prosperous society. This causes the need to analyze the factors that influence Economic Growth in Sidoarjo Regency. This study aims to analyze the condition of infrastructure and education in Sidoarjo Regency, analyze the development of economic development in Sidoarjo Regency and analyze the influence of infrastructure and education on economic development in Sidoarjo Regency. This type of research is quantitative research. The study uses secondary data on infrastructure, education and economic development data. Data collection techniques through documentation methods and analyzed through SPSS multiple linear regression analysis. The results of the study prove that the condition of Infrastructure in Sidoarjo Regency has developed significantly, which is proven by the absence of households that do not have electricity infrastructure to meet their living needs and the Education factor has developed where more and more people are going to school to a higher level. Then the Development of Economic Development in Sidoarjo Regency has increased every year which can be proven from the Gross Regional Domestic Product (GRDP) value. Simultaneously, the Infrastructure and Education variables have a significant effect on economic growth in Sidoarjo Regency. Meanwhile, partially, the infrastructure variable has a negative and significant influence on economic growth and the education variable has a positive but not statistically significant influence on economic growth
Pengaruh Harga, Kualitas Produk, dan Promosi Terhadap Keputusan Pembelian di Barley Store Kota Kediri
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.v5i2.5256

Abstract

This study aims to analyze the influence of price, product quality, and promotion on consumer purchasing decisions at Barley Store in Kediri City. A quantitative approach was employed using a survey method with questionnaires distributed to 100 respondents who had previously made purchases at Barley Store. The data were analyzed using multiple linear regression. The results show that both partially and simultaneously, the variables of price, product quality, and promotion have a positive and significant effect on purchasing decisions. Among these variables, product quality is the most dominant factor influencing consumer decisions. These findings are expected to serve as a reference for Barley Store's management in developing more effective marketing strategies to enhance customer satisfaction and loyalty
Analisis Penerapan Sistem Informasi Akuntansi pada PT Z Berdasarkan Teori dan Praktik Lapangan
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.v5i2.5258

Abstract

This study focuses on evaluating the implementation of the accounting information system at PT Z, covering the credit purchasing system, credit sales, physical inventory counting, payroll, and fixed asset acquisition. The method used is descriptive qualitative through direct observation and interviews. The result of the study indicate that the accounting system at PT Z has been operating quite effectively in line with operational needs, although it does not fully align with he theory proposed by Mulyadi. Several discrepancies were found, including the absence of a general journal (memorial book) in certain recordings and a lack of separation of duties between recordkeeping and physical supervision, which could potentially weaken internal control. On the other hand, the company has utilized a technology-based system for recording aand physical supervision, which suports efficiency and accuracy. This study recommends improvements in documentation, procedures, internal controls, human resource training, and broader application of information technology. Periodic evaluations are also important to ensure that the accounting system remains in line with bussiness needs and regulatory developments. The company’s name is withheld in this report to maintain research ethics and confidentiality.
Pengaruh Budaya Kerja dan Komitmen Organisasi Terhadap Produktivitas Karyawan PT Pelindo (Persero) Cabang Samarinda
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.v5i2.5259

Abstract

This study aims to analyze the effect of work culture and organizational commitment on employee productivity at PT PELINDO (Persero) Samarinda Branch. The background of this research is based on the important role of human resources in increasing the efficiency and competitiveness of port service companies. The method used is a quantitative approach with survey techniques using questionnaires to 62 employees as respondents. The regression analysis results show that work culture has a positive and significant effect on employee productivity, while organizational commitment has no significant effect when tested partially. However, simultaneously, both variables have a significant effect on productivity with a contribution of 61.9%. This finding confirms the importance of implementing a strong work culture and the need to strengthen organizational commitment as a human resource management strategy. The implications of this study provide practical input for company management to focus on developing work culture values and building employee emotional attachment to support the achievement of optimal productivity

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