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Contact Name
Iwan Koerniawan
Contact Email
indexsasi@apji.org
Phone
+6281904448121
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
Location
Kab. demak,
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 Peran Kepemimpinan dalam Membangun Budaya Organisasi yang Produktif di Dinas Sosial 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.v5i3.5757

Abstract

Leadership plays a crucial role in shaping a productive organizational culture within the public bureaucracy. This study aims to analyze how leadership contributes to building a productive organizational culture at the Social Service Office of Gunungsitoli City, as well as to identify the challenges and strategies implemented in the process. The research uses a descriptive qualitative approach with data collection techniques including interviews, observation, and document studies. The data analysis technique follows the model of Miles, Huberman, and Saldana, which includes data collection, data reduction, data presentation, and conclusion drawing. The findings indicate that transformational and participative leadership significantly contributes to creating a conducive work climate, encouraging employee engagement, and enhancing loyalty and work enthusiasm. These leadership traits are reflected in open communication, employee involvement in decision-making, and recognition of performance. The main challenges in implementing a productive organizational culture include limited human resources, rigid bureaucratic culture, and suboptimal use of data in decision-making. To address these challenges, leaders apply dialogical supervision strategies, utilize meetings as strategic coordination forums, and promote training and digitalization of reporting systems. The results of this study are expected to serve as a basis for developing more adaptive and performance-oriented leadership in the public sector.
Analisis Strategi Kepemimpinan dalam Meningkatkan Kinerja Pegawai di Dinas Perdagangan dan Ketenagakerjaan 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.v5i3.5758

Abstract

This study aims to analyze the leadership strategies implemented at the Gunungsitoli City Trade and Manpower Office to improve employee performance and identify key challenges in this process. The method used is a descriptive qualitative approach, with data collection techniques through observation, in-depth interviews, and documentation. The research informants consisted of structural officials who play a role in implementing leadership strategies and managing employee performance. The results of the study indicate that the leadership strategy in the agency has had a positive influence on improving employee performance through providing work direction, supporting competencies, creating a conducive work environment, and open communication. However, the implementation of this strategy still faces several obstacles, including a suboptimal reward system, limited career development, and a lack of documentation of work standards. Furthermore, leadership effectiveness also depends on the leader's ability to respond to organizational dynamics adaptively and communicatively. Therefore, this study concludes that strategic and adaptive leadership is essential for creating quality and sustainable employee performance. This research is expected to provide theoretical and practical contributions to the formulation of leadership strategies in the public sector, particularly in local government environments.
Analisis Implementasi Manajemen Perubahan dalam Pengelolaan Administrasi Pemerintahan di Kelurahan Ilir 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.v5i3.5759

Abstract

Change management plays a crucial role in improving the effectiveness of government administration at the urban village level. In Ilir Gunungsitoli Urban Village, various challenges such as low human resource readiness, limited technological infrastructure, and resistance to change serve as obstacles to implementing digital-based administration. Additionally, a conventional bureaucratic culture hinders adaptation to new policies and technologies. Therefore, the strategic implementation of change management is necessary to enhance the competence of officials, strengthen supporting facilities, and foster a more adaptive work culture to improve the quality of public services. The objectives of this study are to examine the implementation of change management in the administration of government in Ilir Gunungsitoli Urban Village, to identify the challenges faced in implementing change management, and to determine strategies that can be applied to enhance the effectiveness of change management in government administration in Ilir Gunungsitoli Urban Village. This study uses a qualitative descriptive method. The research reveals that the changes in Ilir Gunungsitoli Urban Village include adjustments in organizational structure, initial implementation of digital technology, and changes in individual behavior. The organizational structure has become more adaptive, with clearer task distribution. The implementation of technology is still limited but has begun to aid service efficiency. Employees show a positive attitude toward change and are beginning to adapt to the new work system. The main challenges faced include limited infrastructure, low digital literacy, and human resource readiness. Overall, the changes made show progress but still require strengthening in employee capacity, supporting facilities, and internal synergy..
Analisis Sistem Insentif dalam Meningkatkan Kinerja Karyawan pada PT. Lasozihono GH Wings Air Bandar Udara Binaka
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.v5i3.5760

Abstract

The incentive system is one of the important factors that influence employee performance. Incentives that are well-designed and properly implemented can enhance employee motivation, productivity, and loyalty to the company. This study aims to analyze the implementation of the incentive system at PT. Lasozihono GH Wings Air and its impact on employee performance. Based on initial observations, issues were found such as salary dependency on flight target achievement and unfair bonus distribution. These problems create pressure, financial uncertainty, and potential conflicts among employees, which negatively affect performance. The findings of this study are expected to provide recommendations for developing a fair, transparent, and effective incentive system to support improved performance and the achievement of company goals. The purpose of this research is to understand the incentive system in enhancing employee performance at PT. Lasozihono GH Wings Air Binaka Airport, to identify the challenges faced in improving employee performance, and to explore solutions related to incentive distribution to support performance improvement. This study uses a qualitative research approach. Data collection techniques used in this study include observation, interviews, and documentation. The study aims to evaluate the incentive system and its impact on employee performance at PT. Lasozihono GH Wings Air. The results show that the incentive system has been implemented based on performance evaluation, but it is not yet fully transparent and equitable. Several issues were identified, including unclear rewards based on years of service, lack of attention to employee needs, and unfair distribution of incentives. Despite these challenges, employees demonstrate high performance in terms of discipline, productivity, punctuality, effectiveness, and independence. The incentives provided have contributed to increased work motivation. These findings indicate the need for improvements to the incentive system to make it fairer, more transparent, and more responsive to employee conditions.
Peran Kompetensi dalam Memediasi Pengaruh Pengelolaan Sumber Daya Manusia dan Kompensasi Terhadap Kinerja Karyawan Pada PT Izza Elektrika Inspeksi Solusindo
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.v5i3.5762

Abstract

This study aims to describe and analyze how competency mediates the influence of human resource management and compensation on employee performance at PT Izza Elektrika Inspeksi Solusindo. The population of this study consists of all employees. Data were collected using a questionnaire distributed to 150 respondents. The sampling method employed was purposive sampling. Data were analyzed using the Smart PLS software. The findings reveal that human resource management has a positive and significant effect on competency, as well as a similar positive and significant impact on employee performance. Compensation also contributes positively and significantly to both competency and employee performance. Furthermore, competency has a positive and significant effect on employee performance and acts as a mediator in the relationship between human resource management and employee performance, as well as between compensation and employee performance
Pengaruh Perceived Value dan Ekuitas Merek Terhadap Niat Pembelian Produk Skincare Somethinc dengan Label Halal Sebagai Variabel Moderasi
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.v5i3.5767

Abstract

This study aims to examine the effect of perceived value and brand equity on the purchase intention of Somethinc skincare products, as well as to test the role of the halal label as a moderating variable. A quantitative approach was employed, using purposive sampling on 100 respondents who had purchased Somethinc products and were at least 17 years old. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS).The results reveal that perceived value and brand equity have a significant positive effect on purchase intention. The halal label was found to strengthen the influence of perceived value on purchase intention but did not moderate the relationship between brand equity and purchase intention. These findings highlight the importance of perceived value and brand strength in shaping purchase intention, as well as the strategic role of the halal label in enhancing consumer confidence
Pengaruh Consumer Ethnocentrism, Religious Animosity Terhadap Boycott dengan Brand Loyalty Sebagai Variabel Intervening pada Konsumen McDonald’s di 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.v5i3.5774

Abstract

This study aims to analyze the influence of Consumer Ethnocentrism and Religious Animosity on Boycott behavior, with Brand Loyalty as an intervening variable, among McDonald’s consumers in Semarang City. The boycott phenomenon against foreign brands, including McDonald’s, is driven by increasing religious and nationalistic sentiments among consumers. This research employs a quantitative approach with an explanatory research design. The sample consists of 100 respondents selected using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 4 software. The results show that Brand Loyalty has a significant positive effect on Boycott. Religious Animosity has a significant negative effect on Brand Loyalty. Consumer Ethnocentrism does not directly affect Boycott but has an indirect effect through Brand Loyalty. These findings indicate that brand loyalty can serve as a bridge in the relationship between ethnocentric attitudes and boycott intentions, while also enhancing the understanding of consumer behavior amid ideological and religious conflicts
Pengaruh Self Assessment System dan Pengetahuan Perpajakan Terhadap Tax Evasion pada Wajib Pajak Orang Pribadi : Studi pada Karyawan PT. Ciptajaya Kreasindo Utama
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.v5i3.5775

Abstract

This study aims to test the validity and reliability of the instrument and analyze the effect of the Self-Assessment System and Tax Knowledge on Tax Evasion among employees of PT. Ciptajaya Kreasindo Utama. This study used a quantitative approach with 100 respondents. The validity test was conducted through item-total correlation analysis using SPSS, with the results of all items declared valid because the calculated r value > r table (0.163). The reliability test showed a Cronbach's Alpha value of 0.899 for all variables, indicating a reliable instrument. All classical assumptions (normality, multicollinearity, and heteroscedasticity) were met. The results of multiple linear regression indicate that the Self-Assessment System and Tax Knowledge have a positive and significant effect on Tax Evasion, both partially and simultaneously, with an adjusted R² value of 0.499. The t-test and F-test showed significance below 0.05. The conclusion shows that an increase in both independent variables correlates with an increase in Tax Evasion, indicating the need for an evaluation of the company's internal tax system.
Peran Media Sosial dalam Strategi Branding Shane Self Photo Studio di Tengah Kompetitor Melalui Pendekatan Digital Marketing
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.v5i3.5782

Abstract

The photography industry in Gunungsitoli City has experienced rapid growth, marked by the increasing number of photo studios utilizing social media as a means of promotion and brand strengthening. This competition demands that every business owner possess a strong brand identity and an effective digital marketing strategy. Shane Self Photo Studio, despite its strengths in photography quality and customer service, faces challenges in building a consistent brand image on digital platforms. Several competitors have intensively optimized social media, while the studio’s content management remains suboptimal. This study aims to analyze the role of social media in the branding strategy of Shane Self Photo Studio in facing competition in the photography industry. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation, and analyzed using the Miles, Huberman, and Saldana model. The findings indicate that social media, particularly Instagram and Facebook, plays a significant role in increasing the studio’s visibility. However, weaknesses in content strategy consistency, storytelling, and customer interaction serve as major obstacles. The absence of a dedicated digital marketing team also limits promotional effectiveness. Documentation findings reveal that competitors who actively manage social media tend to be more successful in attracting and retaining customers..
Pengaruh Digital Marketing dan Product Innovation Terhadap Marketing Performance dengan Competitive Advantage sebagai Variabel Mediasi
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.v5i3.5783

Abstract

This study aims to analyze the influence of digital marketing and product innovation on the marketing performance of culinary SMEs in Semarang City, with competitive advantage as a mediating variable. Digital marketing is considered effective in expanding market reach, building consumer interactivity, and trust. Product innovation plays a crucial role in creating differentiation and unique value, thereby strengthening the competitive position of SMEs. The research employs a quantitative method with a survey approach and data collection through questionnaires distributed to 100 culinary SME actors in Semarang City. Data analysis was conducted using multiple regression models and mediation tests. The results indicate that digital marketing and product innovation have a significant positive effect on competitive advantage. However, the direct impact of digital marketing, product innovation, and competitive advantage on marketing performance was not significant. Competitive advantage acts as a mediating variable linking these factors to marketing performance. These findings underscore the importance of building competitive advantage through effective digital marketing strategies and market-responsive product innovation to enhance sustainable marketing performance. The practical implications of this study recommend SMEs optimize the use of digital marketing and product innovation to strengthen competitiveness and business growth