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Riset Manajemen dan Akuntansi
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
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.
Articles 226 Documents
RELASI DAN DAMPAK DESTINASI KAMPUNG WAYANG TERHADAP SOSIAL EKONOMI MASYARAKAT (Studi Pada Desa Kepuhsari Kecamatan Manyaran Kabupaten Wonogiri) Triyanto Triyanto1; Kasidin Kasidin; Nina Adelina
Riset Manajemen dan Akuntansi Vol 13, No 2 (2022): Vol. 13, No. 2, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i2.280

Abstract

There is a tendency that nowadays tourists prefer to travel to the village because the village gives other nuances that have not been found in modern tourism. Tourism to the village then gave birth to a concept called a tourist village, a rural tourism destination. Tourist visits will have an impact on socio-economic changes in rural communities. This research was conducted with the aim of knowing the relationship and impact of Kampung Wayang Destinations on the Socio-Economic Society of Kepuhsari village, Manyaran sub-district. This research is a descriptive survey method using an instrument in the form of a questionnaire. The population is 129 people, consisting of pokdarwis members, homestay owners and people who participate in the wayang village destination activities. By setting a sample of 30% taken proportionally to 39 respondents. The sampling technique used was simple random sampling. The analytical tool used is regression-correlation using SPSS software version 21. The results show that tcount = 5,492 > ttable = 2,026, then Ho is rejected and Ha is accepted so that there is a significant effect of Kampung Wayang Destinations on the Socio-Economic Society of Kepuhsari village, Manyaran sub-district. The relationship between the two is quite strong namely R=0,67. While the contribution of the wayang village destination to the socio-economic variation of the community R2 = 0,449  is 44.9%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Totok Susilo Pamuji Nugroho; Novika Dian Indahsari
Riset Manajemen dan Akuntansi Vol 14, No 1 (2023): Volume 14 Nomor 1 Mei 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i1.311

Abstract

In this study, tax avoidance in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2019–2021 will be analyzed in relation to profitability, leverage, and sales growth. This research is quantitative. With 51 Manufacturing Companies in the Consumer Goods Industry Sector that are listed on the Indonesia Stock Exchange for the 2019–2021 period as the study population. then get a sample preferably 60 samples. Multiple linear regression analysis using the SPSS 25.0 program is the data analysis method used in this study. The results of this study indicate that the calculation of the hypothesis partially Profitability variable has a negative and partially insignificant effect on Tax Avoidance in consumer goods industry sector companies, Leverage has a positive and partially significant effect on Tax Avoidance in consumer goods industry sector companies, Sales Growth has a negative effect and partially insignificant to Tax Avoidance in companies in the consumer goods industry sector. The results of the study simultaneously variable Profitability, Leverage and sales growth do not have a significant effect on the Tax Avoidance variable. 
PENGARUH BRAND IMAGE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA LIPAT UNITED Mulyajati, Rahmanto; Siregar, Salim
Riset Manajemen dan Akuntansi Vol 14, No 1 (2023): Volume 14 Nomor 1 Mei 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i1.312

Abstract

At this time folding bicycles are still favored by many Indonesian people. Not only as a means of transportation, bicycles have now become a lifestyle for the people of Indonesia. This folding bike is back in trend, several factors are the cause, including maintaining a healthy body, environmental awareness to create clean air in urban areas or just following the prevailing trend, especially due to the Corona Virus (COVID-19) outbreak. The purpose of this study is to determine and analyze the effect of brand image and product quality on the purchasing decision of Folding United bicycles. This research method uses descriptive quantitative method using multiple regression analysis techniques. The results of this study are the results of research on brand image (X1) and product quality (X2) have a simultaneous effect on the variable purchasing decision (Y) United folding bicycle. Purchasing (Y) United Folding Bike. The results of Brand Image (X1) and Product Quality (X2) research have a joint influence of 25.6% on Purchase Decision (Y) United Folding Bike and the remaining 74.4% is influenced by other variables .
Pengaruh Net Profit Margin Dan Dividen Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2016-2020 (Sub Sektor Makanan – Minuman dan Farmasi) Ursula, Livia; Saragih, Jhon Raphael
Riset Manajemen dan Akuntansi Vol 14, No 1 (2023): Volume 14 Nomor 1 Mei 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i1.313

Abstract

The purpose of this study is to determine the effect of Net Profit Margin and dividends on stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy). This research method uses quantitative methods. This study uses the NPM indicator. Dividend indicator using DER (Dividend PayOut Ratio). This study uses 11 manufacturing companies listed on the Bursa Efek Indonesia period 2016-2020 (sub sector food–beverage and pharmacy) as samples. Based on this research, it was found that NPM has no effect on stock prices, Dividend has no effect on stock prices, and simultaneously NPM and Dividend do not effect stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy).
PENGARUH KOMPENSASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN SANTANA BAKERY PURWODADI Murtiningsih, Tutik; Sudarmadi, Sudarmadi
Riset Manajemen dan Akuntansi Vol 14, No 1 (2023): Volume 14 Nomor 1 Mei 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i1.331

Abstract

The purpose of this study is to examine the effect of compensation, motivation and work environment on the performance of Santana Bakery Purwodadi employees.  The population and sample in this study were all employees at Santana Bakery Purwodadi with 47 employees.  Data collection techniques used in this study were through the dissemination of questionnaires. The data analysis methods used include the analysis of research instruments consisting of validity tests, reliability tests, classical assumption tests, and hypothesis tests. The results of this study show that partial compensation has a positive and significant effect on Employee Performance, motivation has a positive and significant effect on Employee Performance, the work environment has a positive and significant effect on Employee Performance. Simultaneously, the results of compensation, motivation and work environment have a positive and significant effect on the performance of Santana Bakery Purwodadi employees. The results of this study also show that the work environment variable is the most dominant variable in influencing the Performance of Santana Bakery Purwodadi Employees.
ANALISIS PENGARUH MOTIVASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN KSP PURNA YUDHA KABUPATEN MAGELANG Vina Rosalinda; Rima Parawati Bala
Riset Manajemen dan Akuntansi Vol 14, No 2 (2023): Volume 14 Nomor 2 November 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i2.333

Abstract

The purpose of this study is to examine the influence of motivation and leadership style on the performance of KSP Purna Yudha employees of Magelang Regency. The population as well as the sample in this study are all employees at KSP Purna Yudha Magelang Regency with a total of 40 employees.  Data collection techniques were used in this study through the distribution of questionnaires. The data analysis methods used include analysis of research instruments consisting of validity tests, reliability tests, classical assumption tests, and hypothesis tests.Result.. The results of this study show that motivation partially has a positive and significant effect on Employee Performance, leadership style has a positive and significant effect on Employee Performance. Simultaneously, the results of motivation and leadership style were obtained to have a positive and significant effect on the Performance of KSP Purna Yudha Employees of Magelang Regency.The results of this study also show that the motivation variable is the most dominant variable in influencing the Performance of KSP Purna Yudha Employees in Magelang Regency.
PENGARUH HARGA, KUALITAS LAYANAN JARINGAN, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK PRIME NEW INDOSAT (Studi Kasus Pengguna Kartu Indosat di Galeri Kantor Pusat PT Indosat Ooredoo Hutchison) Arga Pradana; Supartono Supartono; Kurbandi Satpatmantya BR
Riset Manajemen dan Akuntansi Vol 14, No 2 (2023): Volume 14 Nomor 2 November 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i2.336

Abstract

This study aims to determine the effect of price, network service quality, and promotion on purchasing decisions of Indosat's flagship new product (a case study on Indosat card users at PT Indosat Ooredoo Hutchison's head office gallery), either partially or simultaneously. The data used in this research is primary data. The population in this study are Indosat card users who use the Prime New service at the Gallery Head Office of PT Indosat Hutchison. The total population is 4,800. The sample used in this study amounted to 369 respondents, with the sample selection method using purposive sampling method. The results of this study indicate that the variables of price, network service quality, and promotion have an effect on purchasing decisions
PENGARUH TINGKAT LITERASI KEUANGAN TERHADAP PERILAKU HIDUP HEMAT SISWA KELAS 5 SD NEGERI 4 MADE LAMONGAN Syaifuddin, Achmad; Nurdiana, Ratna; Eryadini, Ninies
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.414

Abstract

Financial literacy is the ability or level of understanding/knowledge a person or society has about how money works. A lack of financial literacy can significantly impact an individual's ability to manage personal finances. As a result, individuals become vulnerable to consumer behavior, unwise financial decision-making, and difficulties in achieving financial stability and security. The goal of this research is to determine the influence of the level of financial literacy on the frugal living behavior of fifth-grade students at SD Negeri 4 Made Lamongan. This study employs a quantitative research approach with a descriptive quantitative research method aimed at determining the influence of financial literacy levels on frugal living behavior among fifth-grade students at SD Negeri 4 Made Lamongan. The sample taken in this study consists of all students from class 5C at SD Negeri 4 Made Lamongan, totaling 33 students. The research instrument uses a Likert scale. In this study, the data analysis method used is simple linear regression analysis. The results of the study show that there is an influence of financial literacy levels on the frugal living behavior of fifth-grade students at SD Negeri 4 Made Lamongan.
Dimensi Kualitas Pelayanan yang Mempengaruhi Kepuasan Pelanggan Pada Perhotelan di Purwodadi Kabupaten Grobogan Marsudi, Hidup; Nalurita, Wening
Riset Manajemen dan Akuntansi Vol 15, No 2 (2024): Volume 15 Nomor 2 November 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i2.452

Abstract

This study was conducted to determine the dimensions of service quality, namely physical evidence, reliability, responsiveness, assurance, and care that affect customer satisfaction at the gift hotel Purwodadi and analyze the most dominant factors in influencing customer satisfaction. The processing of data obtained from data collection of questionnaires distributed to 80 respondents. The data analysis technique used a questionnaire which was then measured with a linkert scale. Based on the research, the regression equation was obtained as follows: Y = 5.722+0.025X1+0.039X2+0.313X3+0.455X4+0.272X5+e Based on statistical data analysis, all indicators are valid and the variables are reliable. In the classical assumption test, the regression model is free of multicollinearity and there is no heteroscedasticity and is normally distributed. In order for each individual the most dominant variable is the assurance variable with a regression coefficient of 0.455, then the responsiveness is 0.313, the concern is 0.272, the reliability is 0.039 and the lowest is the physical evidence 0.025. The bounty hotel needs to improve the elements that are still lacking and maintain the things that have been rated well by customers.
Aplikasi Penggajian Karyawan Tetap dengan Menggunakan Appsheet pada PT PLN Unit Induk Pembangunan Jawa Bagian Tengah Suprihatin, Eti; Wulandari, Reni
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.423

Abstract

This research aims to develop an AppSheet-based application that can assist PT. PLN UIP JBT in optimizing the use of its payroll application. This facility provides incentives by simplifying payroll data management, enabling more in-depth analysis of various payroll components, and ensuring timely and accurate salary distribution to employees. With the implementation of this application, it is expected that payroll management at PT. PLN UIP JBT will become more efficient and effective, and employee satisfaction will be enhanced through payroll transparency and accuracy.