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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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Implementasi Prosedur Audit Aset Tetap pada Perusahaan Sektor Jasa Pelayaran
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.v5i3.5993

Abstract

Fixed asset audit is one of the crucial elements in the financial statement examination process due to its material value and complex accounting treatment. This study aims to evaluate the implementation of fixed asset audit procedures by KAP DJS in a company within the maritime service sector. The method used is qualitative with a descriptive analytical approach covering the audit stages including planning, execution, and reporting. The results show that KAP DJS has applied audit procedures systematically in accordance with the Auditing Standards (SA). The fixed assets audited focused on ships and barges, which require specific testing related to existence, legality, and treatment of docking costs. However, there are limitations in the physical inspection process, which was only conducted on docked vessels, without applying alternative procedures such as verification through shipping logbooks or GPS tracking. Nonetheless, in general, the implementation of audit procedures by KAP DJS has been effective in detecting material misstatement risks and ensuring the fair presentation of fixed assets, although further segmentation is needed when testing movable assets.
Pengaruh Penggunaan Media Sosial dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa di Surakarta
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.v5i3.6114

Abstract

This study aims to determine the influence of social media and self-control on the consumer behavior of students living in Surakarta. The type of research applied is a quantitative method by distributing questionnaires to students as respondents to collect data. The analysis conducted applies validity tests, reliability, basic assumptions, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with the help of SPSS 25. The test results in the study show that social media partially has a positive but not significant effect on the consumer behavior variable, while the self-control variable has a positive and significant effect on the consumer behavior variable. Simultaneously, both independent variables have a significant effect on the consumer behavior of students living in Surakarta, but the effect is not too strong because the questionnaire results show a low level of consumerism in respondents. Therefore, it can be concluded that students living in Surakarta are able to use social media wisely and are able to control themselves so as not to cause consumer behavior in each individual.
Pengaruh Ukuran Perusahaan, Keputusan Pendanaan, dan Keputusan Investasi Terhadap Nilai Perusahaan Telekomunikasi di BEI Periode Tahun 2019-2023
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.v5i3.6138

Abstract

This study aims to analyze the effect of firm size, funding decisions, and investment decisions on firm value in telecommunication companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The dependent variable used is firm value, proxied by the Price to Book Value (PBV), while the independent variables consist of firm size (SIZE), funding decisions (Debt to Equity Ratio/DER), and investment decisions (Book Value of Asset/BVA). The analytical method employed is panel data regression using IBM SPSS Statistics. The results show that firm size and investment decisions have a positive and significant effect on firm value, while funding decisions have a negative and significant effect. Simultaneously, the three variables have a significant influence on firm value with a coefficient of determination (R²) of 0.659. These findings indicate that increasing assets and investments in infrastructure can enhance firm value, whereas excessive debt usage tends to reduce it.
Persepsi Karyawan Keuangan Terhadap Efektivitas Kinerja Pasca Implementasi ERP SAP di PT Perkebunan Nusantara I Regional 4
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.v5i3.6149

Abstract

This study aims to analyze the perceptions of finance employees regarding performance effectiveness after implementing SAP HANA-based ERP at PT Perkebunan Nusantara I Regional 4. A descriptive qualitative method was used, involving semi-structured interviews and direct observation. The results show that ERP-SAP positively impacts recording efficiency, reporting accuracy, reconciliation ease, and regulatory compliance. The system also improves data access speed, reduces manual input errors, and supports real-time data integration across departments. Positive user perception is a crucial factor in the success of the ERP system implementation.
Pengaruh Jiwa Kewirausahaan dan Pencatatan Akuntansi pada UMKM Desa Lubuk Nagodang Kecamatan Siulak Kabupaten Kerinci
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.v5i3.6188

Abstract

This study aims to determine the influence of entrepreneurial spirit and accounting records on UMKM in Lubuk Nagodang Village, Siulak District, Kerinci Regency. The dependent variable in this study is UMKM and the independent variables in this study are entrepreneurial spirit and accounting records. This study was conducted using a saturated sampling technique. Data collection techniques used primary data from 35 UMKM. Data were obtained from a questionnaire survey that had been sent to respondents previously using Multiple Linear Regression using SPSS 25. The results of the study indicate that entrepreneurial spirit and accounting records have a significant effect on UMKM in Lubuk Nagodang Village, Siulak District, Kerinci Regency.
Pengaruh Sales Growth dan Capital Intensity Terhadap Financial Distress, Dimoderasi Operating Capacity
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.v5i3.6247

Abstract

The property and real estate sector is a vital component of the Indonesian economy, yet it faces financial challenges due to its high dependency on external financing. This study investigates the impact of sales growth and capital intensity on financial distress, and the moderating role of operating capacity. Using a quantitative approach and purposive sampling, the research collected 80 data observations from 16 property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The data was analyzed using Moderated Regression Analysis (MRA). The results indicate that sales growth has no effect on financial distress, while capital intensity has a significant influence. Although operating capacity cannot individually moderate these relationships, it can collectively moderate the effect of both independent variables on financial distress. The study concludes that capital intensity is a key factor for company management in this sector to consider in mitigating the risk of financial hardship.
Analisis Implementasi Evaluasi Kinerja Pegawai di Kantor Camat Boronadu
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.v5i2.6758

Abstract

Human resources are a strategic asset that plays a crucial role in determining organizational success in achieving goals and facing increasing competition. Organizational performance is strongly influenced by employee competence and motivation, which are managed through human resource management, particularly performance appraisal. Performance appraisal aims to objectively, transparently, and continuously measure employee performance and serves as a basis for administrative decisions, career development, and performance improvement. However, in practice, performance appraisal often encounters various challenges, including the limited competence and commitment of appraisers as well as subjectivity influenced by personal relationships. These conditions result in performance evaluations that do not optimally contribute to employee capacity development and organizational productivity. Based on preliminary observations at the Boronadu Sub-District Office, several issues were identified, such as a lack of guidance from supervisors, limited understanding of employees regarding their main duties and functions, and ineffective communication between supervisors and employees, all of which negatively affect employee performance. This study aims to analyze the implementation of employee performance evaluation at the Boronadu Sub-District Office and to identify factors influencing its implementation. The findings of this study are expected to provide input for improving the performance evaluation system and enhancing employee performance in a sustainable manner.
Analisis Efektivitas Sistem Perekrutan dan Seleksi Karyawan di PT. PLN (Persero) UP3 Nias Gunungsitoli
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.v5i2.6759

Abstract

Human resources (HR) are a crucial element in achieving an organization's vision and mission, particularly through an effective employee recruitment and selection process. This study examines the effectiveness of the recruitment and selection system at PT. PLN (Persero) UP3 Nias Gunungsitoli, which is responsible for providing reliable and quality electricity services to the Nias community. The recruitment and selection process not only emphasizes the technical competence of candidates but also the alignment of their values, culture, and vision with that of the company, which influences employee loyalty, contribution, and teamwork. The study discusses various definitions of effectiveness as well as the fundamental concepts of recruitment and selection systems based on existing literature, serving as the basis for evaluating the implementation of the system in the field. The objectives of this study are to assess the recruitment and selection system implemented at PT. PLN (Persero) UP3 Nias Gunungsitoli and to identify the factors that hinder its effectiveness. A qualitative research approach was employed, utilizing data collection techniques such as observation, interviews, and documentation review. The findings indicate that the recruitment and selection system at PT. PLN (Persero) UP3 Nias Gunungsitoli utilizes digital technology to assess both technical competencies and soft skills. Although a transparent process has been implemented, challenges remain due to digital infrastructure limitations and varying levels of candidate readiness in using technology. The study recommends solutions such as enhanced access and preliminary training for applicants to ensure a smooth and secure selection process.
Pengaruh Kualitas Pelayanan Terhadap Keputusan Pembelian pada PT Zpay Komunika
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.v5i2.6767

Abstract

This study aims to determine whether there is an influence of service quality on purchasing decisions at PT Zpay Komunika. To determine how much influence service quality has on purchasing decisions at PT Zpay Komunika. Method research used is method quantitative research with the number respondents as many as 50 people . Results data analysis shows that The calculated t value for the variable. The calculated t value is 10.066>2.054 so it can be concluded that Ha is accepted and service quality has an effect on the purchasing decision variable. Based on the Adjusted R Square value of 0.672. This shows that the Service Quality variable can influence purchasing decisions by 67.2%.

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