Jurnal Riset Manajemen dan Akuntansi
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
<![CDATA[Pengaruh Kualitas Produk dan Social Media Marketing Terhadap Repurchase Intention Melalui Keputusan Pembelian ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5261
<![CDATA[This study aims to analyze the influence of product quality and social media marketing on purchase decisions and their impact on consumers' repurchase intention at Tomoro Coffee. A quantitative approach was used, with data collected through questionnaires distributed to respondents who are consumers of the studied product. The study involved 250 participants selected using accidental sampling. Data analysis was conducted using Partial Least Squares (PLS) with the SmartPLS software. The results indicate that both product quality and social media marketing have a positive and significant effect on purchase decisions. Furthermore, purchase decisions also have a positive and significant influence on repurchase intention. These findings highlight the importance of product quality and digital marketing strategies in fostering consumer loyalty through purchase decisions]]>
<![CDATA[Pengaruh Debt to Equity Ratio dan Biaya Produksi Terhadap Pertumbuhan Laba ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5263
<![CDATA[This study aims to analyze the variables of debt to equity ratio (DER), and production costs on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used are secondary data sourced from the company's financial reports obtained from the Indonesia Stock Exchange website and the company's official website. The population in this study were food and beverage sub-sector companies listed on the IDX for the 2019-2023 period with 49 companies. The research sample used a purposive sampling method of 24 companies. The results of the study showed that partially, DER had a significant effect on profit growth in a negative direction, which means that the higher the DER, the company's profit growth tends to decrease. Meanwhile, production costs did not have a significant effect on profit growth. This study provides implications for companies in managing a balanced capital structure and the importance of production cost efficiency even though it indirectly affects profit growth. ]]>
<![CDATA[Pengaruh Audit Tenure, Audit Fee, Rotasi KAP dan Ukuran KAP Terhadap Kualitas Audit: Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5273
<![CDATA[This study examines the influence of audit tenure, audit fee, Public Accounting Firm (KAP) rotation, and KAP size on audit quality in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2020-2023. The research utilizes logistic regression analysis to test hypotheses on a sample of 37 companies, resulting in 148 observation points. The findings reveal that audit tenure, audit fee, and KAP rotation significantly influence audit quality, while KAP size shows no significant effect. The study contributes to audit quality literature by providing empirical evidence from the Indonesian market, particularly during a period that includes the COVID-19 pandemic impact. These results suggest that regulatory policies regarding audit engagement periods, fee structures, and mandatory rotation effectively enhance audit quality, though the Big Four versus non-Big Four distinction may be less relevant in determining audit quality outcomes.]]>
<![CDATA[Pengaruh Motivasi Terhadap Kinerja Karyawan pada PT. Daeah E&C RDMP Balikpapan ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5282
<![CDATA[This study aims to analyze the effect of work motivation on employee performance at PT. Daeah E&C RDMP Balikpapan. This study is based on the importance of motivation as an internal factor that drives increased productivity and individual performance within an organization. This study uses a quantitative approach with a survey method and total sampling technique on the entire population of 40 employees. Data collection was conducted through Likert scale questionnaires, observations, and documentation. Data analysis utilized validity tests, reliability tests, classical assumption tests, and simple linear regression. The results of the study indicate that work motivation has a positive and significant impact on employee performance, with a significance value of 0.000 and a regression coefficient of 0.854. The implications of these findings suggest that enhancing motivation, both intrinsically and extrinsically, can improve employee performance. Therefore, companies are advised to develop integrated motivation strategies that incorporate other aspects such as leadership, organizational culture, and reward systems to create a productive and sustainable work environment.]]>
<![CDATA[Pengaruh Work Life Balance Terhadap Kinerja Pegawai pada Kantor Dinas Tenaga Kerja Kota Samarinda ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5289
<![CDATA[This study was motivated by the importance of work-life balance in supporting employee performance, particularly in government bureaucratic environments such as the Samarinda City Manpower Office. The purpose of this study was to determine the effect of work-life balance on employee performance. This study used a quantitative approach with a survey method by distributing questionnaires to all 64 employees. The data analysis technique used is simple linear regression with the assistance of SPSS software version 25. The results of the study indicate that Work-Life Balance has a positive and significant influence on employee performance, with a significance value of 0.024. However, the coefficient of determination was only 0.080, indicating that the influence of Work-Life Balance on performance explains only 8% of the variation in employee performance, while the remainder is influenced by other factors. This finding implies that while Work-Life Balance is important, government agencies need to develop more comprehensive performance management strategies by considering other factors such as motivation, organizational culture, and reward systems to optimize employee performance.]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Pelatihan Terhadap Produktivitas Karyawan PT. Sumber Bara Abadi ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5290
<![CDATA[This study aims to analyze the influence of the work environment and training on employee productivity at PT. Sumber Bara Abadi, a coal mining company in East Kalimantan. The background of this study is based on the importance of creating a conducive work environment and effective training programs to improve employee efficiency and performance in the face of competitive industry competition. This study employs a quantitative approach by distributing questionnaires to the entire population of 70 permanent employees. The analysis method used is multiple linear regression to determine the partial and simultaneous effects of each variable. The results indicate that both the work environment and training have a positive and significant impact on employee productivity, both partially and simultaneously. The work environment was found to have a more dominant influence than training. The implications of these findings emphasize the importance for companies to create a comfortable and supportive work environment and to conduct relevant and continuous training in order to optimally enhance employee motivation and performance.]]>
<![CDATA[Pengaruh Etos Kerja Terhadap Kinerja Pegawai melalui Keterlibatan Kerja Sebagai Mediator: Studi pada Kantor Gubernur Provinsi Kalimantan Timur ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5295
<![CDATA[Employee performance in government institutions is a crucial factor in supporting the effectiveness of public service delivery. This study is motivated by the importance of work ethic and job engagement in influencing employee performance, particularly within the Administrative Bureau of the East Kalimantan Governor’s Office. The main objective of this research is to analyze the impact of work ethic on employee performance and to examine the mediating role of job engagement in this relationship. A quantitative method was employed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The sample consisted of all 69 employees in the bureau, selected through a saturated sampling method. The analysis revealed that work ethic has a positive and significant effect on employee performance and also significantly influences job engagement. However, job engagement was not found to significantly affect performance and did not mediate the relationship between work ethic and employee performance. The findings imply that enhancing work ethic has a more direct impact on improving employee performance than efforts focused solely on increasing job engagement. Therefore, managerial strategies should prioritize fostering a work culture grounded in ethical values, responsibility, and dedication]]>
<![CDATA[Pengaruh Karakteristik Wirausaha, Modal Usaha dan Tenaga Kerja Terhadap Keberhasilan UMKM : Studi Kasus pada Usaha Sektor Makanan dan Minuman di Kawasan MM2100 ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5300
<![CDATA[This study aims to analyze the influence of entrepreneurial characteristics, business capital, and labor on the success of MSMEs in the food and beverage sector operating in the MM2100 industrial area. The research method used is quantitative with a survey approach. The research sample was taken purposively with the criteria of MSME actors who have been operating for at least one year, the sample in this study was 50 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that entrepreneurial characteristics, labor and business capital have a significant influence on the success of MSMEs in the food and beverage sector in the MM2100 area. Partially, the three variables also contribute significantly. This finding emphasizes the importance of developing entrepreneurial capacity, adequate access to capital, and improving the quality of the workforce in encouraging the success of MSMEs.]]>
<![CDATA[Enviromental Sustainability Practices In The F&B Industry In Indonesia ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5302
<![CDATA[Food and beverage (F&B) businesses in Indonesia have experienced rapid growth, but this expansion has come with environmental challenges such as waste and carbon emissions. This study aims to explore how consumer perception, product innovation, and moral responsibility influence environmental sustainability, with environmental awareness as a mediating variable, using the Norm Activation Model (NAM) as the theoretical framework. A quantitative approach was employed using a descriptive-verificative method. Data were collected through an online questionnaire distributed to 150 respondents who had consumed environmentally friendly F&B products. Path analysis results show that consumer perception, product innovation, and moral responsibility significantly influence sustainable consumption behavior. Product innovation and moral responsibility were found to affect sustainability through the mediation of environmental awareness, whereas consumer perception has a direct effect without mediation. These findings reinforce the important role of environmental awareness in activating personal norms and support sustainability communication strategies in the F&B industry. The practical implications of this study encourage companies to enhance green product innovation and consumer education to promote more environmentally responsible consumption behavior.]]>
<![CDATA[Pengaruh Stres Kerja Terhadap Kinerja Karyawan di PT Ramayana Lestari Sentosa Cabang Samarinda Central Plaza ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i2.5311
<![CDATA[Work stress is one of the factors that can affect employee performance in a dynamic and high-pressure retail work environment. This study aims to determine the effect of work stress on employee performance at PT Ramayana Lestari Sentosa Tbk Samarinda Central Plaza Branch. The method used is quantitative research with a survey approach involving 127 respondents using a questionnaire. Data were analyzed using simple linear regression and partial tests. The results indicate that work-related stress significantly influences employee performance in a positive direction. This finding suggests that, at certain intensities, work-related stress can act as a positive motivator (eustress) that encourages employees to improve their performance. The implications of these findings highlight the importance of proper stress management to prevent it from escalating into negative pressure that reduces performance. Companies are advised to monitor employee stress levels regularly, provide stress management training, and create a supportive work culture to maintain a balance between work demands and employee well-being.]]>
