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Referensi : Jurnal Ilmu Manajemen dan Akuntansi
ISSN : 20890532     EISSN : 25486152     DOI : -
Core Subject : Economy,
Referensi: Jurnal Ilmu Manajemen dan Akuntansi ISSN 2548-6052 (online), ISSN 2089-0532 (cetak), adalah jurnal peer-review yang menerbitkan artikel tentang praktik, teori, dan penelitian di semua bidang ilmu manajemen dan akuntansi. Scope jurnal terdiri dari manajemen, manajemen produksi, manajemen keuangan, manajemen SDM, manajemen pemasaran, dan akuntansi.
Arjuna Subject : -
Articles 182 Documents
FAKTOR KEMAJUAN TEKNOLOGI DAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN PENDAPATAN UMKM ERA REVOLUSI 4.0 Achmad Nur Fuad Chalimi; Siti Herdinawati; Asadi Asadi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2758

Abstract

This study was to analyzed technological advances and human resource capabilities factors to increase income in the Industrial Revolution Era during the Covic-19 Pandemic especially in Pasuruan Regency, using quantitative research with questionnaires. The data was analyzed using multiple regression with SPSS analysis tools. The result showed that in this current era of the industrial revolution 4.0, technology was very helpful in the business world, whether it’s micro, small or even medium scale, getting a positive impact. Everything can be accessed, especially in product marketing. The need for involvement of both business owners and employees who work must be able to understand and be directly involved in the use of the technology. Through the use of the marketplace, MSMEs' income has increased. Human resources must have unique knowledge, skills and even motivation to develop a business so that the desired amount of income can be achieved. Human resources are an important factor that must be considered in achieving the company's target goals, namely income that is always increasing so that it can maintain business continuity. The use of technological advances and human resource capabilities affect MSME income in Pasuruan Regency.
SURVEI KUALITAS PELAYANAN PEMILU SERENTAK 2019 SEBAGAI BAHAN EVALUASI BERBASIS RISET BAGI KPPU (TPS 42 dan 43 Kelurahan Bandulan Kota Malang) Catharina Aprilia Hellyani; Seno Aji Wahyono; Novenda Kartika Putrianto
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2983

Abstract

This study aims to measure 5 levels of service quality to find out how good the service was in the 2019 Simultaneous Election. Service quality was measured by the TERRA dimensions, namely tangibility, empathy, responsiveness, reliability, and assurance with a Likert measurement scale. The object of this research was 280 residents who were active voters at TPS 42 and 43, with a sample of 60 people. The data that has been obtained was processed into descriptive statistical data which were used as a database to determine the dimensions of TERRA which are still not optimal in the next general election. Descriptive data processing showed that most of the respondents strongly agree with the statement of service quality related to the TERRA dimension. The measurement result showedthat the service quality of TPS 42 and 43 is in the high range scale. This shows that the quality of service at TPS 42 and 43 was very good and complies with KPPS guidelines so that it should be used as a role model for other TPS.
ANALISIS PENGELOLAAN DANA BANTUAN LANGSUNG TUNAI-DANA DESA (BLT-DD) UNTUK MASYARAKAT DESA LANDUNGSARI KECAMATAN DAU KABUPATEN MALANG YANG TERDAMPAK PANDEMI COVID-19 Anis Satul Fitriani; Nur Ida Iriani; Rizky Aprilia Dwi Susanti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3030

Abstract

This study aims to determine the management of Village Cash Direct Assistance (BLT-DD) funds in Landungsari Village, Dau District, Malang Regency which was affected by the Covid -19 pandemic. The type of research that has been used was descriptive qualitative using a case study approach obtained from primary data sources and secondary data sources. This study also uses data collection techniques through observation, interviews, documentation and literature study, then data analysis using interactive methods and validity testing using triangulation. The result showed that in the management of direct village cash assistance funds, it was in accordance with government regulations and laws as well as in the data collection flow which was very transparent and sele ctive in verifying data, so that in the distribution of village cash direct assistance funds (BLT-DD ) was able to run well even though the health protocols were still not implemented, while in reporting the realization of the program, it was reported by including photo evidence of documentation of the distribution of direct village cash assistance (BLT-DD).
EFEKTIVITAS KEBIJAKAN SEKOLAH TERHADAP KINERJA GURU SMP PGRI 01 KARANGPLOSO MASA PANDEMI COVID-19 Moh. Askiyanto; Muhammad Yusi Kamhar
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2988

Abstract

The purpose of this study was to evaluate the effectiveness of school policies in order to assess the level of teacher performance at SMP PGRI 01 Karangploso during the pandemic, where teachers are required to conduct effective learning activities even during the pandemic, which necessitates online learning activities. Additionally, there are assumptions that the use of online learning was considered ineffective because of a lack of school preparation and a lack of student readiness, as well as a lack of facilities to support online learning activities and a lack of effective regulations defining appropriate policies for the learning and pursuit process. The quantitative descriptive method was used in this study, and data were gathered through observations and in-depth interviews with various teachers and policymakers at schools. According to the findings of this study, the efficacy of school policies was classified as fairly effective, with an average score of 55,15. As a result, the policies established in schools must undergo revision by the parties involved. They must collaborate and assist one another. Among them are teachers as practitioners of learning, students as learning ob jects, school administration as suppliers of learning services, and parents as those responsible for providing online learning support facilities.
PENGARUH KESADARAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA DINAS BADAN KEPENDUDUKAN DAN KELUARGA BERENCANA NASIONAL (BKKBN) KOTA BIMA Aenun fitri; Kartin Aprianti
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3396

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Bima. Pendekatan yang digunakan dalam penelitian yaitu menggunakan pendekatan asosiatif. Populasi dalam penelitian berjumlah 67 orang dengan sampel ASN sejumlah 32 orang. Tekhnik pengumpulan data yang digunakan yaitu observasi, kuesioner, dan studi pustaka. Tekhnik analisis data yang digunakan uji validitas dan uji reliabilitas, analisis regresi linear berganda,  koefisien korelasi, koefisien determinasi dan uji t dengan diolah menggunakan program Statistical Product and Service Solution (SPSS) version 20. Hasil penelitian menunjukan bahwa kesadaran kerja berpengaruh secara signifikan terhadap efektivitas kerja pegawai Pada Dinas Badan Kependudukan Dan Keluarga Berencana Nasional (BKKBN) Kota Bima.
PENGARUH MOTIVASI DIRI DAN PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI TERHADAP PEMINATAN KARIR DALAM BIDANG PERPAJAKAN (Study Empiris Mahasiswa Akuntansi Universitas Tribhuwana Tunggadewi Malang) Katarina Supani Liandra; Adrian Junaidar Handayanto; Hendrik Suhendri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3389

Abstract

ABSTRACTStudents don't understand the future prospects of students in the field of taxation. The lack of student knowledge, especially about career and work relating to the Tax concentration plan, makes students find it difficult to maximize their potential when participating in campus activities, which will later be used as regulations and input in the future work to the public. The purpose of this study was to determine whether or not the influence of self-motivation and student perceptions of the Accounting Study Program in 2016, 2017 and 2018 on career interest in the field of taxation. The method used is a quantitative method. Samples used as many as 100 respondents. And data analysis using multiple linear regression analysis to determine the existence of a simultaneous or partial either influence. The results of this study indicate based on partial test results there is a positive influence of self-motivation for students' accounting study programs on career specialization in the field of taxation. Based on the results of the test partially there is a positive influence of the Supreme Perception of the Accounting Study Program on career specialization in the Popa-Jakan field. And based on the test results simultaneously there is a positive influence of self-motivation and student perceptions of accounting study programs on career specialization in the field of taxation. Keywords: Motivation, Perception, Career Interests, Taxation ABSTRAKMahasiswa kurang memahami prospek pekerjaan bidang perpajakan di masa yang akan datang. Tujuan penelitian ini untuk mengetahui ada tidaknya pengaruh motivasi diri dan persepsi mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Variabel bebas yaitu motivasi diri dan persepsi dan variabel terikat yaitu peminatan karir dalam bidang perpajakan. Metode yang digunakan penelitian ini adalah metode kuantitatif. Teknik pengumpulan data yaitu teknik sampling jenuh dengan Sampel yang digunakan sebanyak 100 responden. Dalam penelitian ini, analisis data yang digunakan  adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa uji secara parsial terdapat pengaruh positif motivasi diri mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Berdasarkan hasil uji secara parsial terdapat pengaruh positif persepsi mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Dan berdasarkan hasil uji secara simultan terdapat pengaruh positif motivasi diri dan persepsi mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Berdasarkan hal tersebut dapat disimpulkan bahwa Motivasi diri dan persepsi mahasiswa berpengaruh terhadap peminatan karir dalam bidang perpajakan  Kata kunci: Motivasi, Persepsi, Minat Karir, Perpajakan.
ANALISIS DAYA SAING BPR DI PROVINSI NTT DENGAN MENGGUNAKAN MODEL-MODEL DISKRIMINAN KEUANGAN Jems Arison Zacharias
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.2533

Abstract

Tujuan dari penelitian ini adalah untuk menggambarkan daya saing Bank Perkreditan Rakyat (BPR) di Provinsi Nusa Tenggara Timur (NTT). Metode deskriptif kuantitatif digunakan dalam penelitian ini dan data diambil dari laporan keuangan BPR 2013-2020. Populasi dalam penelitian ini adalah semua BPR di Provinsi NTT yang berjumlah 12 BPR. Sampel dalam penelitian ini dipilih menggunakan purposive sampling dengan kriteria BPR yang mempublikasikan laporan keuangannya selama 8 tahun berturut-turut. Sampel yang didapatkan dalam penelitian ini berjumlah 11 BPR. Daya saing dalam penelitian ini diukur dengan model diskriminan dari Altman ZScore dan IN05. Hasil penelitian menunjukkan bahwa dari 11 BPR, hanya 1 BPR (BPR Lugas Ganda) yang secara konsisten memiliki catatan daya saing yang baik dalam 8 tahun, dilihat dari skor diskriminan model Altman dan IN05 nya. Studi ini menyoroti peran penting dari profitabilitas aset dalam menganalisis daya saing BPR. Implikasi teoritik menunjukkan kegunaan IN05 dan Altman ZScore dalam menganalisis daya saing BPR. Sementara sebagai implikasi praktis, studi ini dapat digunakan oleh para pemangku kepentingan dan pembuat keputusan untuk meningkatkan daya saing BPR di Provinsi NTT.
ANALISIS JABATAN SEBAGAI DASAR REKRUTMEN UNTUK PENINGKATAN KINERJA SUPERVISOR (STUDI KASUS DI PT. SUKSES ANUGRAH SEJAHTERA) Imam Setiawan
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3287

Abstract

AbstractPT SAS is one of  national facility service company in Indonesia which provide services about cleaning service professional, security service, pest control, and handling managing people. The core business service is professional cleaning service. In data that has been collected, show that performance of Supervisor PT. SAS was bad, which caused by recruitment process that is misfit from job analysis.The purpose of this research is to get job analysis design of supervisor PT SAS in order to improving recruitment efectivity. Theory which is used in this research is perfomance theory, recruitment, dan job analysis.Research method which is used in this research is qualitatif descriptive method. Instrument which is used in this research by quesioner, interview, and observation with 360 degrees session, to get comprehensive information in order to make job analysis design of supervisor PT SAS.The results of research is show comprehensive information about job description and job specification which used as a competency model for recruitment process. Comparing between before and after job analysis have done, it shows that information about qualification of supervisor have many contents about skill, knowledge, and attitude. Before job analysis did’nt do, information about qualification of supervisor is only about skill other characteristic 
CONSUMER DECISION MAKING IN CHANGING DEBIT CARD FROM VISA OR MASTERCARD INTO GPN (GERBANG PEMBAYARAN NASIONAL) Faizal Haris Eko Prabowo; Nuryanti Taufik; Jacobus Cliff Diky Rijoly
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3363

Abstract

The existence of the fourth industrial revolution made the whole way of banking work a little changed. From these events, the government and the central bank took advantage of this opportunity to create a debit card that has the same function as a visa and mastercard but originated from Indonesia. The inefficiency of the velocity of money that must be paid to foreign companies makes them act and take the decision to issue a debit card with a gerbang pembayaran nasional brand. The purpose of this study is to uncover what factors are causing customers to change their cards from visa or mastercard to GPN. The method used in this study is a survey with a quantitative approach. The population in this study amounted to 978, while the sample chosen was 211. The data used in this study were primary data obtained from questionnaires. The subjects in this study were customers who had a visa or mastercard debit card which eventually changed to GPN. The research sites were conducted in East Priangan city and regency namely Tasikmalaya City, Tasikmalaya Regency and Ciamis Regency. Data analysis techniques in this study used structural equation modeling (SEM). The results revealed that there were two variables that had an influence on the customer's decision to replace their debit cards namely word of mouth and brand awareness, while the two other variables that had no influence were customer value and price. The strategy undertaken by the government and the central bank is effective enough to stimulate customers in replacing their debit cards into GPN, by making GPN a news that is always being talked about and the intensity of GPN campaigns or promotions that are spread across every bank.
PENGARUH TINGKAT LITERASI KEUANGAN TERHADAP PERSONAL FINANCE PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS TRIBHUWANA TUNGGADEWI MALANG Elly Lestari; Yuni Setyawati; Simforianus Sarjo
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3351

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh literasi keuangan tentang pengetahuan umum, tabungan dan pinjaman, asuransi dan investasi terhadap personal finance secara parsial dan simultan. Jenis penelitian adalah kuantitatif dengan sampel 70 responden yang terdiri atas mahasiswa manajemen angkatan tahun 2018 fakultas ekonomi Universitas Tribhuwana Tunggadewi melalui  simple random sampling.  Analisis Data yang digunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan umum, Tabungan dan pinjaman, Asuransi  dan Investasi mempunyai pengaruh signifikan dan positif terhadap personal finance. Hal ini ditunjukkan dengan nilai masing-masing t hitung t tabel dengan signifikansi 0,05. Begitu juga secara simultan, dimana Fhit Ftabel denga signifikansi 0,05. Hasil tersebut memberikan makna bahwa semakin baiknya literasi keuangan akan meningkatkan personal finance. Perlunya memiliki pengetahuan tentang keuangan pribadi agar tiap individu bisa mengatur keuangan dengan baik, memiliki kehidupan yang sejahtera serta tidak mengalami kesulitan keuangan di masa depan.