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Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)
Published by STIE Totalwin Semarang
ISSN : 20863748     EISSN : 26564440     DOI : https://doi.org/10.36694/jimat.v10i2.199
Core Subject : Science,
Biochemistry, Genetics & Molecular Biology
JIMAT : Jurnal Ilmu Manajemen dan Akuntansi Terapan dalam publikasi berada pada bidang : - Manajemen - Manajemen Keuangan - Perilaku Organisasi dan Menajemen Sumber Daya Manusia - Manajemen Pemasaran - Manajemen Teknologi dan Inovasi - Manajemen Hubungan Industri - Strategi Manajemen - Sistem Informasi Manajemen - Akuntansi - Auditing - Akuntansi Keuangan - Akuntansi Keperilakuan - Akuntansi Manajemen - Sistem Informasi Akuntansi - Perpajakan - Kewirausahaan - UMKM - Koperasi - Bisnis, Manajemen dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 258 Documents
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GAYA KEPEMIMPINAN TRANSFORMASIONAL UPAYA DAN SOLUSI Astohar Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 1 No 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Most of conflicts between subordinary and leader happened because of leadership style that not aceptable with subordinary. Subordinary often judge that their leader who manage the organization have an otoriter and straight behaviour, they never think about and subordinary needs.
ANALISIS PENGARUH PERMANENT DIFFERENCES, TEMPORARY DIFFERENCES, LPBTD, LNBTD DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Mirna Dyah Praptitorini S; Ita Nur Rahmawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGABDOPSIAN E-COMMERCEDI KELURAHAN CEPOGO BOYOLALI Adhitya Yoga Prasetya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5 No 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

E-commerce has been giving a lot of benefits to small and mediumenterprises (SMEs), but there are only a few SMEs which have adopted it.Therefore, it is necessary to find out what are the factors that support SMEsto adopt E-commerce. So far, researches on E-commerce have been done onforeign-large-scale businesses, while researches on SMEs especially about theadoption of E-commerce have been a few. That is why this research willdiscuss the adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in this researchare elaborated into research questions, i.e. do, top management support,organizational readiness, external pressure, and perceived benefits havesignificant positive effect to E-commerce adoption? And does the adoptionhave significant positive effect to company’s performance? The purpose ofthis research is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is the secondgeneration of multivariate analyzing technique that enables researchers totest the relation between complex variables to get an overall view of thewhole model. Besides, SEM can also test a series of a complicated relationsimultaneously. The results of this research explain that top managementsupport, organizational readiness, external pressure, and perceived benefitshave Significant positive effect to E-commerce adoption, and the adoptionhave significant positive effect to company’s performance.
PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tutus Alun Asoka Sakti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 1 No 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Investor always hoping to get return in their investation of stock. Purpose of this research is to analyse independent variable that consist of return asset on and debt to equity ratio manufacturing company listed of Indonesia Stock Exchange (IDX).Sample of this research is 113 manufacturing company in IDX with method purposive non random sampling. This research used multiple regression test is done by normality test, variation test of classic assumption (multikolinearity, heteroskedastisity and autocorrelation), hypothesis test ( t and F) and test coefficient of determination.The result of this research that return on asset have positive influence and doesn't signifikan to stock return listing manufacturing campany of Indonesia Stock Exchange. Debt to equity ratio has negatif influence signifikan to stock return manufacturing company listing of Indonesia Stock Exchange.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE Abdul Karim
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.
GUERRILLA MARKETING: DILEMA EFISIENSI BIAYA DANEFEKTIFITAS PROMOSI DALAM MENDAPATKAN KONSUMEN Kukuh Mulyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5 No 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Nowadays people’s knowledge is getting bigger, so itmakesthe marketers have to develop their promotiontechnique becomes better for getting the increase numberof the consumers. At first, guerrilla marketing is used bysmall business because it need not a big fund but it is ableto produce a lot of products. In real life, to do a guerrillamarketing strategy needs higher cost. Otherwise, thereare a lot of big companies which is used guerrillamarketing strategy. When doing guerrilla, especially thesmall enterprises they have to think about the resource sothat the enterprise can get the value of consumer that theywant matched with the cost.
MEMBANGUN DAYA SAING UKM DALAM PEREKONOMIAN NASIONAL Darwanto Darwanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2 No 1 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Small-Medium Enterprise (SME) has important role in national economy on job creating and output. SME create job more than big industry. Eventhough SME role on share of national income is less than big industry. This situation is caused by weakness of competitiveness and productivity of small-medium enterprise. Empowering of competitiveness and productivity is important to overcome this problem. Increasing productivity and competitiveness program on new sector that has high local resource and base on technology would be solution to empowering competitiveness of SME.
FAKTOR – FAKTOR YANG MEMPENGARUHI NIAT BERWIRAUSAHA MAHASISWA Kukuh Mulyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Socio-economic issues such as poverty, unemployment productive ageare a major challenge for Indonesia when entering the free market andglobal competition. As one of the leading Human Resources, college needs toknow the factors that influence students in entrepreneurship. Various factorsthat influence entrepreneurial intentions in students, especially the attitudeand contextual factors. Population is Economic Education Student in STIETotalwin Semarang. Data were analyzed using multiple linear regression.The results of this study indicate that the attitude positive effect onentrepreneurial intention of students, while the contextual factors positivelyaffects student entrepreneurial intention.
PENGARUH INTERNET FINANCIAL REPORTING, TINGKATPENGUNGKAPAN DAN KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE TERHADAP HARGA SAHAM Dini Setyarini; Mirna Dyah Praptitorini S
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5 No 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.
STUDI KELAYAKAN RELOKASI PENUMPANG TERMINAL MUSTOKOHARJO SEBAGAI SALAH SATU BENTUK APLIKASI MANAJEMEN PUBLIK KABUPATEN PATI Carorin Carorin
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2 No 2 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

In the implementation of regional autonomy Regency / City in general will have three functions: allocation, distribution and stabilization. Implementation of local government functions in the areas of allocation, among others, are providing services and public facilities,which are embodied in the construction of terminals in the Village Mustakaharjo Pati regency. With the construction of this terminal will boost economic growth and support the development of Pati district surrounding the city, given enough Pati District strategic location adjacent to the Holy District, Jepara, Grobogan, Blora and Rembang. Location of this study is the Village Mustakaharjo Pati regency. The analysis used analysis tool net present value (NPV), payback period analysis, Analysis of Return on Investment (ROI), Analysis of the results of return (internal rate of return) / IRR and the analysis of government-private cooperation. The conclusions obtained are potential high traffic density in this region will provide income opportunities (Cash In Flow) of Rp 176 611 583 .. The investment cost of development in the region of Rp 30,765,745,000. With a limit of 25-year investment period, then obtained: DF 10%, payback period is 19 years, 1 month, DF 12%, is not feasible (above 25 years), DF 14%, it is not feasible (above 25 years)

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