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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 226 Documents
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FAKTOR-FAKTOR PENYEBAB KEGAGALAN KELOMPOK TANI DAN UPJA MENINGKATAN LABA USAHA TANI (Factors Causing Failure Of Kelompok Tani And UPJA Increase Farm Profits) Siti Nurhidayati Romadhoni; Sri Hanggana
Riset Manajemen dan Akuntansi Vol 10, No 2 (2019): Article-in-Press
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i2.96

Abstract

This study aims to analyze the factors that cause farmers group (Poktan) and Agricultural Machinery and Equipment Service Business (UPJA) to fail to increase farm profits. The study was conducted with literature studies and strengthened with case studies. The data obtained were analyzed to identify the causes of failure in terms of regulation and actors. Factors causing failure from the regulatory side include Poktan membership status is not clearly regulated, the type of Poktan organization is not clearly regulated as a social organization or business organization, Poktan assistance from the government to the UPJA is not clearly regulated, insufficient, rental prices are not cheaper, the rights and obligations of the management and members of UPJA are unclear. The case study of UPJA Desa Sentana which received tractor assistance from the government can be concluded that the factors causing the failure of UPJA were that tractor rental prices were the same as market prices, had tractor subscriptions that yielded satisfactory results, non-sense members owned UPJA tractors, and members did not like management or operator. The implication of this study is that the government must establish new regulations that can serve as guidelines for membership status of Poktan and establish regulations that determine the type of organization of Poktan as social or business organizations. In addition, the Government also has to issue new regulations that can be a guideline in determining Alsintan's assistance to UPJA so that it can meet the needs of members and clearly regulate UPJA business management.
ANALISIS PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA Hakim, Firdaus Nurul; Syahfrudin Z, Achmad
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.101

Abstract

This study aims to empirically prove the hypotheses tested, namely: the effect of e-commerce on decision making for entrepreneurship, and the influence of accounting information systems on decision making for entrepreneurship. The object of the study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember Force 2016. In this study the method used in collecting data was a survey method by distributing questionnaires. The population in this study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember, 2016. The data collected and processed in this study included the type of primary data obtained from distributing questionnaires to 113 respondents taken as samples with a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression models. The results of the calculation of the regression equation with the SPSS program in this study accept the first hypothesis, namely that knowledge about e-commerce has a significant and positive influence on decision making for entrepreneurship, and accepts the second hypothesis namely understanding of accounting information systems has a significant and positive influence on decision making for entrepreneurship. In this study an understanding of accounting information systems is more influential on decision making for entrepreneurship than e-commerce. This is because respondents have taken accounting information system courses for 1 semester. Whereas in e-commerce there are no special courses so students better understand the accounting information system.
URGENSI KUALITAS DAN CITRA PERGURUAN TINGGI TERHADAP KEBERLANGSUNGANNYA Daryono, Tri; Haryanto, Budhi
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.103

Abstract

This study aims to examine the effects of teaching quality and college image on positive attitudes toward college and the intention to choose the college. Samples were taken as many as 200 prospective students who intend to continue study in universities, by non-random selection. The Structural Equation Model is a statistical tool selected to elaborate on the hypothesized inter-variable relationships. The test results indicate that the new model developed in this study setting is an alternative model that can be used to explain the factors forming the intention to choose a college. In this case, the intention to choose lecture proven formed by variables teaching quality, college image with mediated by attitude. Besides, the attitude has become a fully mediating variable in the relationship between teaching quality, and college image, to intention to choose a college.The results of this study are expected to explain the process of the formation of the intention to choose collage and provide insight to marketers as input in designing a development marketing strategy. This study is also expected to be developed and tested in different contexts.
IMPLEMENTASI DAN EFEKTIVITAS CORPORATE SOCIAL RESPONSIBILITY TERHADAP MASYARAKAT Helisia Margahana
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.105

Abstract

Corporate Social Responsibility (CSR) is a company activity that is carried out with full corporate social responsibility to the environment and the community within the company when carrying out its activities. Many things can be done by the company in implementing its CSR, such as providing funds to create public facilities, scholarships and so on, all of which can improve the welfare of the surrounding community. But in reality there are still many companies that have not realized, so in reality there are still many companies that have not implemented CSR. CSR is a very useful program for companies because companies will become more advanced and sustainable if they maintain relationships with the community. CSR is an investment to encourage the company's growth and development in the future.
EFEK MEDIASI KEPERCAYAAN DALAM POLA HUBUNGAN ANTARA KUALITAS PELAYANAN, CITRA PERUSAHAAN, WORD OF MOUTH, DAN MINAT NASABAH (Studi Pada Nasabah Bank Jateng Kantor Cabang Pembantu Simo Boyolali) Siti Almaidah
Riset Manajemen dan Akuntansi Vol 10, No 1 (2019)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i1.106

Abstract

This study aims to examine the mediating effect of trust in the pattern of relationships between service quality, corporate image, word of mouth, and customer interest. The research design used was a survey design. The number of samples involved was 80 customers of DPLK Setia Bank in Central Java, Branch Office Simo Boyolali. The sampling technique uses purposive sampling with a limitation has been a customer for 1 to 5 years. Methods of data analysis using testing of research instruments, classical assumption tests, and hypothesis testing using path analysis. The results of this study there is a direct relationship between service quality, company image, word of mouth, and trust in customer interest, and there is an indirect relationship between service quality, company image, and word of mouth to customer interest through trust. Based on the results of this study, it is better for the Central Java Bank's Branch Office Simo Boyolali to be able to provide the best service, strengthen the company's positive image, and implementing effective marketing strategies through word of mouth. So that it increases trust and can attract customer interest.
PENGARUH TINGKAT SUKU BUNGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PENGAMBILAN KREDIT PEMILIKAN RUMAH NASABAH DI PT. BANK TABUNGAN NEGARA KANTOR CABANG SOLO Dian Wulan Sari; Kasidin Kasidin
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.109

Abstract

The research purposes were 1) determined the effect of the interest rate on the decision to take homeownership loans at PT. Bank Tabungan Negara Solo Branch Office; and 2) determined the effect of service quality on the decision to take the homeownership loans at PT. Bank Tabungan Negara Solo Branch Office. The research population is customers of PT. Bank BTN Solo Branch Office that takes non-subsidized BTN homeownership loans. Samples were 70 respondents. The questionnaire used in the study used a Likert scale with intervals of 1 to 5. The test equipment was used a reliability test used Cronbach's Alpha and a validity test was used Product Moment Pearson correlation. Data analysis was used multiple linear regression to determine the effect of interest rates and service quality on the decision making to take homeownership loans at BTN Solo. The results showed that the variable interest rate had a significant positive result, while service quality had a negative result on the purchase decision to take homeownership loans at PT. Bank BTN Solo Branch Office.
ANALISIS PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA Firdaus Nurul Hakim; Yulinartati Yulinartati; Achmad Syahfrudin Z
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.108

Abstract

This study aims to empirically prove the hypotheses tested, namely: the effect of e-commerce on decision making for entrepreneurship, and the influence of accounting information systems on decision making for entrepreneurship. The object of the study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember Force 2016. In this study, the method used in collecting data was a survey method by distributing questionnaires. The population in this study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember, 2016. The data collected and processed in this study included the type of primary data obtained from distributing questionnaires to 113 respondents taken as samples with a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression models. The results of the calculation of the regression equation with the SPSS program in this study accept the first hypothesis, namely that knowledge about e-commerce has a significant and positive influence on decision making for entrepreneurship, and accepts the second hypothesis namely understanding of accounting information systems has a significant and positive influence on decision making for entrepreneurship. In this study, an understanding of accounting information systems is more influential in decision making for entrepreneurship than e-commerce. This is because respondents have taken accounting information system courses for 1 semester. Whereas in e-commerce there are no special courses so students better understand the accounting information system.
PENGARUH MODAL TERHADAP OMZET PENJUALAN: PERAN BIAYA PEMASARAN SEBAGAI VARIABEL MODERATING Sriyanto Sriyanto; Nina Adelina
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.110

Abstract

This study aims to analyze the effect of capital and marketing costs on sales turnover and the effect of capital on sales turnover moderated by marketing costs. Sample of this study are 67 entrepreneurs of culinary in Tasikmadu District Karanganyar Regency, using purposive sampling technique. Data analysis using multiple linear regression and Absolute Difference Test. The conclusion of hypothesis test result (1) capital and marketing cost have significant effect on sales turnover. (2) Marketing costs can moderate that reinforce the effect of capital on sales turnover.
PENGARUH MODAL TERHADAP OMZET PENJUALAN: PERAN BIAYA PEMASARAN SEBAGAI VARIABEL MODERATING Sriyanto, Sriyanto
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.110

Abstract

This study aims to analyze the effect of capital and marketing costs on sales turnover and the effect of capital on sales turnover moderated by marketing costs. Sample of this study are 67 entrepreneurs of culinary in Tasikmadu District Karanganyar Regency, using purposive sampling technique. Data analysis using multiple linear regression and Absolute Difference Test. The conclusion of hypothesis test result (1) capital and marketing cost have significant effect on sales turnover. (2) Marketing costs can moderate that reinforce the effect of capital on sales turnover.
URGENSI KUALITAS DAN CITRA PERGURUAN TINGGI TERHADAP KEBERLANGSUNGANNYA Tri Daryanto; Budhi Haryanto
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.111

Abstract

This study aims to examine the effects of teaching quality and college image on positive attitudes toward college and the intention to choose the college. Samples were taken as many as 200 prospective students who intend to continue study in universities, by non-random selection. The Structural Equation Model is a statistical tool selected to elaborate on the hypothesized inter-variable relationships. The test results indicate that the new model developed in this study setting is an alternative model that can be used to explain the factors forming the intention to choose a college. In this case, the intention to choose lecture proven formed by variables teaching quality, college image with mediated by attitude. Besides, the attitude has become a fully mediating variable in the relationship between teaching quality, and college image, to intention to choose a college.The results of this study are expected to explain the process of the formation of the intention to choose collage and provide insight to marketers as input in designing a development marketing strategy. This study is also expected to be developed and tested in different contexts.

Page 15 of 23 | Total Record : 226

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