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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 12, No 1 (2021): Vol 12, No.1 (2021)" : 7 Documents clear
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DINAS PETERNAKAN DAN PERIKANAN KABUPATEN GROBOGAN Setyo Wahyuningsih; Sudarmadi Sudarmadi; Triyanto Triyanto
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.179

Abstract

This study purposes were determined the effect of leadership, work environment, work discipline and motivation on employee performance at the Dinas Peternakan dan Perikanan, Grobogan Regency. The research type is a survey research using a questionnaire as the instrument. The research population are employees at the Dinas Peternakan dan Perikanan, Grobogan Regency. The sample used in this study amounted to 62 respondents. Data collection technique used questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression. The research results shown that there is a positive and significant effect of leadership, work environment, work discipline, and work motivation on employee performance both individually and simultaneously. Leadership is the variable with the most dominant effect on the performance of the employees of the Dinas Peternakan dan Perikanan in Grobogan Regency.
PENGARUH PENGGUNAAN E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WPOP (Studi Pada WPOP Pekerja Bebas Di Kota Salatiga ) Fadillah Achmad Resandi; Ika Kristianti
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.154

Abstract

The purpose of this study to determine the effect of using e-filing and understanding of taxation on compliance of annual taxpayer reporting of the individual taxpayer in the Salatiga. The population of this research is non-employee individual taxpayers who are registered in KPP Pratama Salatiga. The sample used is 100 respondents and data collection techniques using an incidental sampling method. The questionnaires were distributed using google form and given directly to respondents. The collected questionnaire data was tested with validity, reliability, and classical assumption tests. Hypothesis test using the T-test with multiple linear regression models. The results of this study indicate that (1) the use of e-filing has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga. (2) Understanding taxation has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga.
MENINGKATKAN KINERJA KEUANGAN RETURN ON EQUITY (ROE) MELALUI RASIO STRUKTUR MODAL DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) PADA PT BANK MANDIRI TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Armalinda Armalinda
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.155

Abstract

This study aims to determine how much influence the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have on the Return on Equity (ROE) of PT Bank Mandiri Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is associative/quantitative research. The population in this study is the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019, while the sample was taken using time series data, namely the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019 which consists of balance statements, income statements, and cash flow from funding activities from 2012 to 2019. The result of the coefficient of determination (R Square) is 0.813. This figure means that 0.813 or 81.3% of the diversity of data from financial performance data can be explained by the two independent variables, namely the Debt to Asset Ratio and the Debt to Equity Ratio. While the rest (1-0.813 = 0.817) or 18.7% is explained by other factors outside the study. The results of statistical tests show that the Asset Ratio and Debt to Equity Ratio together (simultaneously) have an effect on financial performance (Return on Equity).
PENGARUH KECERDASAN EMOSIONAL, KOMPETENSI KARYAWAN DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN (STUDI PADA INDUSTRI ROTI HARUM SARI BOYOLALI) Asrianingsih Asrianingsih; Rini Handayani
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.160

Abstract

The research purpose was determined the effect of Product Quality, Product Price, Promotion and Service Quality on OPPO Smartphone Purchase Decision at Matahari Singosaren Surakarta. This research was conducted in Matahari Singosaren Surakarta with multiple linear regression analysis techniques. The sample is 100 respondents. Based on the analysis results can be known Variable Quality products, Product Price, promotion and Service Quality positively affect oppo smartphone purchasing decisions in Matahari Singosaren Surakarta. Price is the most dominant variable, this can be shown with the highest regression coefficient of 0.638. Based on the results of the determination coefficient, the calculation of the SPSS program obtained a value of R Square = 0.491. This value means that Variable Product Quality, Product Price, Promotion and Service Quality contribute 49.1% to purchasing decisions on OPPO smartphones in Matahari Singosaren Surakarta. While the remaining 50.1% is influenced by other factors outside the researchers.
ANALISIS PENGARUH LINGKUNGAN BISNIS, PERENCANAAN STRATEGIS DAN ORIENTASI KEWIRAUSAHAAN PADA KINERJA BISNIS DENGAN INOVASI SEBAGAI VARIABEL PEMEDIASI Siti Almaidah Siti Almaidah
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.161

Abstract

Micro small and medium enterprises (MSMEs) in the structure of the Indonesian economy occupy the first place in quantity and is a new source in the growth of the domestic economy. During the economic crisis, MSMEs have a high endurance to sustain the Indonesian economy, can even survive the global crisis. Besides that MSMEs also have an important role including as the main driver of job creation, and economic growth both nationally and regionally. To deal with the rapidly changing business environment, MSMEs must have a competitive advantage, good strategic planning, entrepreneurial orientation, and effective performance achievement through innovation efforts. This study aims to test and analyze the influence of the business environment, strategic planning and entrepreneurial orientation on business performance with innovation as mediating variables. The sample in this study was 60 MSMEs in the Surakarta region, and sampling uses purposive sampling, with limits according to the criteria set out in the population and willing to be respondents. This study uses a survey research design. The method of analysis is carried out through testing the quality of data and hypothesis testing using path analysis techniques with SPSS tool version 20. The results showed that the business environment, strategic planning, entrepreneurial orientation had a positive and significant effect on innovation. Innovation variables are variables that mediate the influence of the business environment, strategic planning, and entrepreneurial orientation on business performance.
PENGARUH MARKETING MIX DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE OPPO DI MATAHARI SINGOSAREN SURAKARTA Ratih Witayana Trian Soeripto; Kasidin Kasidin
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.152

Abstract

The research purpose was determined the effect of Product Quality, Product Price, Promotion and Service Quality on OPPO Smartphone Purchase Decision at Matahari Singosaren Surakarta.This research was conducted in Matahari Singosaren Surakarta with multiple linear regression analysis techniques. The sample is 100 respondents. Based on the analysis results can be known Variable Quality products, Product Price, promotion and Service Quality positively affect oppo smartphone purchasing decisions in Matahari Singosaren Surakarta. Price is the most dominant variable, this can be shown with the highest regression coefficient of 0.638. Based on the results of the determination coefficient, the calculation of the SPSS program obtained a value of R Square = 0.491. This value means that Variable Product Quality, Product Price, Promotion and Service Quality contribute 49.1% to purchasing decisions on OPPO smartphones in Matahari Singosaren Surakarta. While the remaining 50.1% is influenced by other factors outside the researchers.
ANALISIS PENGARUH SOFTSKILL, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP KARIR AKUNTAN PUBLIK Chrisna Eliano Mangeka; Ika Kristianti
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.153

Abstract

Analysis of Soft Skill Influence, Financial Reward, and Labor Market Considerations on intention of A Public Accountant Career. This study aims to know the relationship between soft skill, financial reward, and Labor Market Considerations on intention of a public accountant career. The sample collection of this study has been done by the university students of Faculty of Economy and Business of UKSW batch 2017 and 2018. Data processing is conducted by using quantitative approach with Linear Regression Analysis. The amount of sample is about 186 respondents, 90 respondents from batch 2017 and 96 respondents from batch 2018. The data was obtained by spreading questionnaire on google form. The results of this study identify that soft skill, financial reward, and labor market considerations have significant effects to public accountant career

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