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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 Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Web: Studi Kasus pada PT Multi Star Rukun Abadi
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5711

Abstract

The purpose of this study is to identify the procedures of the accounting information system for cash receipts and disbursements at PT Multi Star Rukun Abadi prior to the implementation of the web-based system, the timeline of its adoption, and the procedures involved in the web-based accounting information system for cash receipts and disbursements. This study also aims to explore the features available in the web-based system, identify the individuals responsible for its implementation, examine the challenges faced by PT Multi Star Rukun Abadi during its adoption, and analyze the benefits gained from implementing the web-based accounting information system for cash receipts and disbursements. The research method used is qualitative descriptive by collecting data from interviews, documentation and observation. The findings of this study indicate that the web-based system helps accelerate cash recording, although challenges such as user training and system integration still exist. The originality of this research lies in its focus on the web-based accounting information system for cash receipts and disbursements at PT Multi Star Rukun Abadi. This study uses a case study approach.
Analisis Deskriptif Kualitas Pelayanan Terhadap Tingkat Kepuasan Masyarakat pada Kantor Desa Orahili Tanose'o Kecamatan Gunungsitoli Alo’oa
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5715

Abstract

This study aims to analyze the quality of service in relation to community satisfaction at the Orahili Tanoseo Village Office, Gunungsitoli Alooa Sub-district. The focus of this research includes three main objectives: to determine the quality of public services provided by the village officials, to understand the level of community satisfaction with the services received, and to identify the resource limitations that affect service quality at the village office. This study employed a qualitative method with data collection techniques through observation, interviews, and documentation. The research findings indicate that, in general, the quality of service provided by the Orahili Tanoseo Village officials has attempted to meet the community’s needs. However, there are still some shortcomings, such as slow service and a lack of friendliness from the service providers. The level of community satisfaction tends to vary; some community members are satisfied with the services provided, while others still complain about slow processes and insufficient information. Additionally, resource limitations, including the number of staff, infrastructure, and technological support, remain challenges that hinder the optimal delivery of public services at the Orahili Tanoseo Village Office. Therefore, efforts to improve service quality and system efficiency are needed to better meet the expectations of the community.
Studi Analisis Altman Z-Score Sebagai Indikator Prediksi Kebangkrutan di PT XYZ
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5721

Abstract

This study aims to evaluate the bankruptcy potential of PT XYZ by applying the Altman Z-Score method as a predictive tool for assessing the company’s financial health. The Z-Score model integrates several key financial ratios, including working capital to total assets, retained earnings to total assets, earnings before interest and taxes (EBIT) to total assets, and the book value of equity to total liabilities, to generate a score that reflects the level of bankruptcy risk. The analysis is based on secondary financial data from PT XYZ’s annual reports over the past five years (2019–2023) and is conducted using a quantitative approach. The results indicate that PT XYZ mostly falls within the grey area category, except in 2021, when the score dropped into the distress zone, signaling high bankruptcy risk. This condition reflects the company's unstable financial position and a potential for facing financial distress. Dependence on government financial assistance and volatility in equity structure are identified as the main factors influencing the fluctuation in the Z-Score values.
Pengaruh Kepemimpinan Servant Terhadap Budaya Sekolah pada UPTD SDN No 076715 Siana’a Kecamatan Mandrehe Kabupaten Nias Barat
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5732

Abstract

This study aims to determine the influence of servant leadership on school culture at UPTD SDN No. 076715 Siana’a, Mandrehe Subdistrict, West Nias Regency. Servant leadership is a leadership style that emphasizes serving others, particularly team members, before considering the leader’s personal interests. The school culture referred to in this research includes the values, norms, and positive habits that are applied and developed within the school environment. This research uses a quantitative method with data collected through the distribution of questionnaires to predetermined respondents. The results show that servant leadership has a significant influence on school culture. Based on the results of the coefficient of determination test, the Adjusted R Square value is 0.443. This indicates that the servant leadership variable (X) can explain the school culture variable (Y) by 44.3%, while the remaining 55.7% is explained by other variables outside this study. These findings suggest that the higher the application of servant leadership, the better the school culture that is formed in the environment of UPTD SDN No. 076715 Siana’a.
Analisis Kemudahan Akses Pelayanan Administrasi dengan Didukung oleh Komunikasi yang Efektif di Kantor Camat Lolofitu Moi Kabupaten Nias Barat
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5738

Abstract

This study is entitled "An Analysis of the Ease of Access to Administrative Services Supported by Effective Communication at the District Office of Lolofitu Moi, West Nias Regency." The purpose of this research is to identify and analyze the level of ease of access to administrative services, as well as to examine the role of effective communication in improving access to these services for the community in Lolofitu Moi District. This study uses a qualitative method, with data collected through interviews, observation, and documentation. The results of the research show that administrative services at the District Office of Lolofitu Moi have become more open and accessible to the public, although there are still obstacles such as limited facilities, a shortage of service personnel, and delays in service processes. On the other hand, communication between staff and the public has been fairly good and effective, particularly in terms of delivering information directly or through village officials. However, there is still a need to improve digital information dissemination to ensure faster and more equitable service. Therefore, it is recommended that the District Office enhance its facilities, strengthen staff communication training, and utilize information technology to expand the reach of its services to the community.
Peran Kepemimpinan Kekewirausahaanan dan Orientasi Kekewirausahaanan yang Dimediasi oleh Keunggulan Kompetitif untuk Meningkatkan Kinerja Bisnis Pada Usaha Mikro dan Kecil di Kota Semarang
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5740

Abstract

This study aims to examine the impact of entrepreneurial leadership and entrepreneurial orientation on business performance, with competitive advantage acting as a mediating variable, among Micro and Small Enterprises (MSEs) in Semarang City. The research employs an explanatory research design with a quantitative approach. Data were collected through questionnaires distributed to 208 MSE actors selected by purposive sampling. Data analysis was conducted using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method via SmartPLS 4 software. The results indicate that entrepreneurial leadership has a positive and significant effect on entrepreneurial orientation; entrepreneurial orientation positively and significantly influences competitive advantage; entrepreneurial leadership also positively and significantly affects competitive advantage; competitive advantage positively and significantly impacts business performance; entrepreneurial orientation has a positive and significant effect on business performance; and entrepreneurial leadership directly exerts a positive and significant influence on business performance. These findings confirm that the synergy between entrepreneurial leadership, entrepreneurial orientation, and competitive advantage is a key factor in enhancing MSE performance amid changing competitive dynamics. The managerial implications derived from this study can serve as strategic guidelines for MSE actors and policymakers in formulating strategies to support MSE development
Analisis Strategi Pemasaran Produk Tabungan Emas di PT. Pegadaian Cabang Gunungsitoli
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5741

Abstract

The low participation of the public in utilizing the Gold Savings product at PT. Pegadaian Gunungsitoli Branch indicates a problem in the effectiveness of the marketing strategy implemented. A lack of financial literacy, minimal structured socialization activities, and limited promotional resources are the main factors hindering the increase of public interest in this product. These issues highlight the need for an in-depth study of the marketing approaches undertaken, the challenges faced in the field, and the solutions implemented as efforts to improve and enhance the effectiveness of a marketing strategy that is more adaptive to the needs of the local community. This research employs a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The results of the study show that the marketing strategy is carried out through direct education, utilization of social media, and consultative services to customers. However, the main challenges still relate to the public's limited understanding of gold investment and restricted digital access. In response to these challenges, Pegadaian Gunungsitoli has undertaken various initiatives, such as increasing educational activities, optimizing social media, and strengthening partnerships with community-based organizations. This research provides practical contributions to Pegadaian in improving its marketing strategy and theoretical implications in strengthening the marketing communication model of financial products based on local community engagement.
Pengaruh Brand Image dan Social Media Marketing Terhadap Loyalitas Konsumen dengan Kepuasan Pelanggan Sebagai Variabel Mediasi : Studi Kasus pada Konsumen Wijaya Hijab
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5744

Abstract

This study explores the influence of brand image and social media marketing on consumer loyalty, with customer satisfaction serving as a mediating variable, focusing on Wijaya Hijab as the research object. As digital platforms become crucial in marketing strategies, social media marketing plays a significant role in engaging Millennial and Generation Z consumers. Using a quantitative approach, data were collected through questionnaires from 221 respondents, employing Structural Equation Modeling (SEM) via IBM AMOS 26 for analysis. The findings reveal that brand image positively affects customer satisfaction, which in turn significantly enhances consumer loyalty. However, social media marketing, while showing a direct positive impact on consumer loyalty, does not significantly influence customer satisfaction. The mediating effect of customer satisfaction between brand image and loyalty is confirmed, whereas it is not supported between social media marketing and loyalty. These results suggest that while an established brand image contributes to increased satisfaction and loyalty, social media marketing directly fosters loyalty without necessarily increasing satisfaction. For practical implications, the study advises Wijaya Hijab and similar Islamic fashion SMEs to strengthen brand image alongside social media engagement to enhance customer loyalty effectively. This research adds to the growing evidence of digital marketing's nuanced impacts on consumer behavior in the Muslim fashion industry.
Analisis Strategi Promosi dengan Memanfaatkan Media Sosial dalam Meningkatkan Volume Penjualan di Pasar Ya’ahowu Kota Gunungsitoli
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5751

Abstract

This research is entitled Analysis of Promotion Strategies Utilizing Social Media to Increase Sales Volume at Ya’ahowu Market in Gunungsitoli City. The objectives of this study are to identify the promotion strategies used by business actors through social media, to explore the challenges they face, and to discover the solutions or efforts made to overcome these challenges. This study employs a qualitative approach using interviews with business owners at Ya’ahowu Market. The findings indicate that most business actors use social media platforms such as Facebook, WhatsApp, and Instagram to promote their products due to ease of use, wide reach, and low cost. However, the main challenges encountered include limited technological knowledge, poor internet connectivity, and low skills in creating engaging content. To address these issues, business actors take independent learning initiatives, attend digital marketing training, and collaborate with others, such as young people or family members who are more tech-savvy. The study recommends that business actors continuously improve their digital literacy, and that local government support digital promotion training for MSMEs to sustainably increase sales volume.
Pengaruh Manajemen SDM dan Kompensasi terhadap Kinerja Karyawan yang Dimediasi oleh Kompetensi di Mitra10 Semarang
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5756

Abstract

This study aims to analyze the influence of human resource management, compensation, and competency levels on employee performance at Mitra10 Semarang. The research method used a quantitative method with an explanatory research approach, involving 53 samples determined through simple random sampling. Data collection techniques in this study used a Likert scale questionnaire, which was then analyzed using SmartPLS 4. The results of the analysis indicate that HRM has a positive and significant influence on employee performance. Compensation also has a positive and significant impact on performance. Concurrently, HRM and compensation positively and significantly influence employee competence. These competencies also have a significant positive contribution to employee performance. These findings confirm that improving employee performance requires effective human resource management, a fair compensation system, and continuous competency development. Practical recommendations include evaluating the compensation system, improving training programs, and creating a conducive work environment to encourage productivity