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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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Peran Kepemimpinan Kepala Desa dalam Meningkatkan Budaya Disiplin Kerja Bagi Aparatur Desa : Studi pada Pemerintahan Desa Sisobahili Siwalawa Kecamatan Hilisalawa'ahe Kabupaten Nias Selatan
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.v5i3.5784

Abstract

Village government holds a strategic role in the delivery of public services, development, and local governance. However, the low level of work discipline culture among village apparatus and the role of village head leadership in improving it often become obstacles in optimizing government performance in serving the community. This research aims to describe the condition of work discipline among the apparatus, analyze the leadership role of the village head, identify obstacles, and formulate strategies to enhance the culture of discipline at the Government of Sisobahili Siwalawa Village, Hilisalawa’ahe District, South Nias Regency. This study employs a qualitative descriptive approach, using data collection techniques such as interviews, observation, and documentation. The results show that although some apparatus have demonstrated discipline, there remains inconsistency in attendance and responsibility. The village head has taken steps to build communication and enforce rules, but these efforts have not yet fully created a harmonious and disciplined work culture. The main obstacles include a lack of awareness of responsibilities, low work initiative, and inconsistent enforcement of sanctions. The strategies implemented include applying a participatory leadership style, fair delegation of tasks, and gradual enforcement of rules. This research provides important implications that the effectiveness of village head leadership significantly influences the formation of work discipline culture among village apparatus. A consistent, communicative, and exemplary approach is required to realize a professional village government.
Analisis Implementasi Manajemen Perubahan dalam Penguatan Pendidikan Karakter di Dinas Pendidikan 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.v5i3.5785

Abstract

Change management plays a strategic role in strengthening character education within the West Nias Regency Education Office. This study aims to analyze the implementation of change management in strengthening character education and identify supporting and inhibiting factors in its implementation. This study used a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies. Data analysis was conducted based on data collection, data reduction, data presentation, and drawing conclusions. The results showed that the implementation of change management was carried out in a planned manner through the formation of work teams, the active involvement of principals and teachers, and the leadership of the Head of the Office who encouraged collaboration across work units. The results of the study indicate that the implementation of change management was carried out in a planned manner and has taken place through a structured process, including the planning, implementation, and evaluation stages. This is evidenced by the formation of work teams, the active involvement of principals and teachers, and the leadership of the Head of the Education Office who encouraged collaboration across work units. The positive impact of this implementation is evident in the increase in student discipline and teacher enthusiasm in integrating character values into learning activities. Supporting factors include leadership commitment, structural support from education officials, the use of educational technology such as Smart School and Education Report Cards, and open communication. Meanwhile, obstacles faced include limited facilities, low technological literacy in some areas, and teachers' perceptions of additional workload. This study recommends strengthening  technology-based  training, equitable distribution of planning documents, and regular monitoring to ensure program sustainability. These findings are expected to provide input in designing more adaptive change management policies to support student character at the education unit level.
Intensi Whistleblowing Mahasiswa Akuntansi STIE Studi Ekonomi Modern : Teori Planned Behavior
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.v5i3.5794

Abstract

This study aims to analyze the influence of attitudes, subjective norms, perceived behavioral control, and retaliation on whistleblowing intentions among accounting students at STIE STEKOM. Data were collected through questionnaires to 80 respondents, then analyzed using IBM SPSS Statistics. The validity test showed that all question items had a Corrected Item Total Correlation value greater than r table (0.182), thus declared valid. The reliability test produced a Cronbach's Alpha value of 0.877 for all variables, indicating a reliable instrument. The classical assumption test included multicollinearity (tolerance > 0.10, VIF < 10), heteroscedasticity (Sig. > 0.05), and normality (Sig. K-S = 0.245 > 0.05) which met the requirements. The results of the regression analysis showed that attitudes, perceived behavioral control, and retaliation had a significant positive effect on whistleblowing intentions, while subjective norms had a negative effect. The F test proved that the independent variables simultaneously had a significant effect on whistleblowing intentions. The coefficient of determination (Adjusted R²) of 56.6% indicates that the model is able to explain variation in whistleblowing intentions, while the remaining 43.4% is influenced by other factors. This finding confirms the importance of individual and environmental factors in driving whistleblowing behavior
Analisis Strategi Promosi pada Usaha Percetakan dan Reklame Garuda Printing di 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.v5i3.5798

Abstract

This study aims to analyze the promotional strategies implemented by Garuda Printing, a business engaged in the printing and advertising industry in the city of Gunungsitoli. The background of this research is based on the still low effectiveness of Garuda Printing's promotional efforts, which until now have relied on conventional methods such as distributing brochures, installing banners, and word-of-mouth marketing. Meanwhile, technological advancements and the rise of digital media have transformed promotional patterns into more modern and interactive forms. This research employs a descriptive qualitative approach with data collection techniques including interviews, direct observation, and documentation. The findings indicate that the promotional strategies employed remain basic and uncoordinated, primarily due to the absence of a dedicated unit or division responsible for marketing. Internal challenges include the limited number of human resources skilled in digital marketing and budget constraints for promotional activities. Externally, the business faces intense competition from similar companies and shifting consumer preferences towards digital-based services. Based on these findings, it is concluded that Garuda Printing needs to update its promotional strategies in a structured and adaptive manner, particularly by leveraging digital media, in order to enhance competitiveness and expand market reach in today's digital era.
Analisis Persediaan Bahan Baku untuk Meningkatkan Kapasitas Produksi pada UD Yaman di Desa Lasara Kecamatan Namohalu Esiwa
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.v5i3.5812

Abstract

This research is based on a problem encountered at UD. Yaman, located in Lasara Village, Namohalu Esiwa District, North Nias Regency. Their operational activities as a supplier producing various types of furniture faced various obstacles in increasing production capacity due to difficulties in accurately predicting raw material inventory. This research used a quantitative method with a descriptive approach to increase production capacity through inventory forecasting. Field observations indicated that UD. Yaman's raw material procurement was carried out without a systematized approach, meaning that UD. Yaman's raw material procurement was based on demand without predicting demand for a specific period. Furthermore, the results of the exponential smoothing forecasting approach showed that, with an error rate of 0.1, the smallest forecast was 14, and the forecast yielded 548 for the August 2025 period, which was close to the highest actual sales figure of 575 m3. The results of this study recommend implementing a structured exponential smoothing method, specifically using an α value of 0.1, to increase production capacity at UD. Yaman, which can help increase profits.
Analisis Penerapan Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Pegawai di Era Digital pada Kantor Komisi Pemilihan Umum Kabupaten Nias Utara
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.v5i3.5814

Abstract

This research is based on a problem that occurred in the North Nias Regency KPU, namely the implementation of human resource management which is still not good, such as resistance to change, the need for continuous training and adjustment to new work systems, high work pressure on some employees due to inappropriate employee placement and division of work and work systems that involve applications make it difficult for employees to follow, resulting in a lack of employee work effectiveness. This study uses qualitative methods to determine the implementation of human resource management, obstacles, and strategies to improve employee work effectiveness. Based on the results of interviews with all predetermined informants using a list of questions prepared by the North Nias Regency KPU, it can be concluded that the implementation of human resources has not been fully implemented to improve work effectiveness even though it has been planned and systematic. This is caused by limited facilities and infrastructure such as slow internet access and other technological devices directly related to work and budget limitations resulting from budget efficiency from the Central Government. Strategies that can be implemented to improve the effectiveness of employee performance through the implementation of human resource management in the digital era at the North Nias Regency General Election Commission include preparing thorough and scheduled plans, implementing risk mitigation, implementing the formation of teams that can work together for efficient completion of a task, carrying out evaluations for improvements so that obstacles that have occurred do not recur and involving employees in planning and decision making. The results of this study recommend improving facilities and infrastructure, as well as appropriate work planning and placement, to reduce work stress and enable employees to adapt quickly to the work environment.
Pengaruh Kualitas Audit dan Manajemen Laba Terhadap Laporan Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
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.v5i3.5827

Abstract

This study aims to determine the effect of audit quality and earnings management on financial statements for banking companies listed on the IDX during the period 2021-2023. The research method used is a quantitative method with an associative approach. The population in this study consists of 47 banking companies listed on the IDX during the period 2021-2023, with a sample size of 81 observational data selected using purposive sampling technique. The data used is secondary data obtained from financial statements or annual financial reports. Data analysis techniques used include descriptive statistical analysis, normality tests, classical assumption tests, and multiple linear regression analysis, as well as hypothesis testing through t-tests and coefficient of determination (R2) tests, with the aid of SPSS version 25. The research results indicate that audit quality (X1) has a positive effect on the accuracy of financial statements, while earnings management (X2) does not have an effect.
Pengaruh Pengungkapan Emisi Karbon, Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan yang Terdaftar di BEI
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.v5i3.5830

Abstract

The purpose of this study is to determine the effect of carbon emission disclosure, company size, and profitability on the value of mining companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with an expalanatory research approach. The research sample was obtained using a purposive sampling method with 17 compaies over three years, 2021-2023, resulting in a total of 51 observations. The dependent variables in this study is company value, measured using Tobin’s Q, while the independent variables include carbon emissions disclosure, measured using the Carbon Disclosure Project (CDP) checklist method, company size, measured using the natural logarithm (Ln) of total assets, and profitability, measured by Return On Assets (ROA). Data analysis was performed using muitiple linear regression with the help of SPSS. The results of this study indicate that carbon emissions disclosure and profitability have a positive and significant effect on firm value. Homever, firm size does not signifcantly influence firm value. Keywords: Carbon Emissions Disclosure, Firm Size, Profitability, Firm Value.
Pengaruh Manajemen Rantai Pasokan Terhadap Kepuasan Konsumen di PT. Narindo Solusi Telekomunikasi Tab Lotu
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.v5i3.5833

Abstract

This research is motivated by the importance of supply chain management in improving customer satisfaction in telecommunication distribution companies. The main problem addressed is how the implementation of supply chain management, including procurement, distribution, and after-sales services, affects customer satisfaction at PT. Narindo Solusi Komunikasi Tab Lotu. The purpose of this study is to determine the influence of supply chain management on customer satisfaction, both partially and simultaneously. This study employs a quantitative research method with an associative approach. Data were collected through questionnaires distributed to 44 customers of PT. Narindo. The data were analyzed using validity and reliability tests, multiple linear regression, t-test, and coefficient of determination (R²). The findings indicate that supply chain management has a positive and significant effect on customer satisfaction. The t-test results confirm that each dimension of supply chain management partially contributes to customer satisfaction, Moreover, the coefficient of determination (R²) reveals that supply chain management contributes considerably to variations in customer satisfaction, although other external factors also play a role.The conclusion of this research is that the better the implementation of supply chain management at PT. Narindo, the higher the customer satisfaction achieved. Therefore, the company should strengthen aspects such as distribution speed, product availability, and after-sales service quality to continuously improve customer satisfaction
Pentingnya Pemberdayaan Masyarakat dalam Pengembangan Usaha Mikro Kecil dan Menengah di Desa Gawu-Gawu Bouso
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.v5i3.5841

Abstract

This study discusses the importance of community empowerment in the development of Micro, Small, and Medium Enterprises in Gawu-gawu Bouso Village. This study aims to identify the current state of community empowerment, the development of micro, small and medium enterprises over the past three years, and the factors that hinder and support micro, small and medium enterprises development in the village. The results are expected to provide input in formulating more effective, sustainable, and locally-based empowerment strategies. The researchers used a qualitative research method. Research Results: (1) Community empowerment in Gawu-Gawu Bouso Village has shown positive efforts through skills training, facilitation of production tools, and mentoring from community empowerment institutions and the village government. However, its implementation has not been optimal because it has not reached all micro, small and medium enterprises actors and has not been carried out routinely and sustainably. (2) micro, small and medium enterprises in the village have experienced quite good development in the last three years, with an increase in the number of business actors and product variations that reflect local potential. However, challenges such as marketing, packaging, and business management are still the main obstacles in increasing competitiveness. (3) Supporting factors for empowerment include support from the village government and community empowerment institutions, training, and cooperation with village- owned enterprises. Meanwhile, inhibiting factors include limited capital, production tools, technological insight, self-confidence of business actors, and low purchasing power of the community.

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