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Journal of Applied Management and Accounting Science (JAMAS)
Published by Universitas Triatma Mulya
ISSN : -     EISSN : 27162753     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Applied Management and Accounting Science (JAMAS) merupakan e-Journal yang diterbitkan dua kali dalam setahun untuk mengakomodir para peneliti dalam mempublikasikan hasil penelitian khususnya bidang manajemen dan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 55 Documents
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EFEK INOVASI TERHADAP KINERJA USAHA KECIL DAN MENENGAH I Nengah Aristana; Made Christin Dwitrayani; Ni Made Ernila Junipisa; I Ketut Eli Sumerta
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.61

Abstract

The development of the economy in Indonesia cannot be separated from the participation of small and medium enterprises (SMEs), while the form of interaction between SMEs is seen by their participation as providers of employment and their contribution to gross domestic product. The purpose of this study is to analyze the effect of product innovation, process innovation, and management innovation on performance. Measuring the effect of innovation on performance and which indicator variables have an effect on performance. This study used a quantitative approach by involving 262 SMEs as a sample. The multiple linear regression analysis techniques with the SPSS 21 program were used to answer the hypothesis. The results obtained are product innovation that has a significant positive effect on performance, process innovation has a positive and insignificant effect on performance and management innovation has a significant negative effect on performance. The magnitude of the influence of the variable product innovation, innovation process, and management innovation on performance is still in a low category of 5.6% and the innovation variable has a dominant effect on the performance of SMEs.
FAKTOR- FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN SUMBA BARAT Cornelis Tagu Bore; Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.66

Abstract

This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. The data analysis uses multiple linear regression with the help of software SPPSS version 26.The research showed that human resources competences, the implementation of government accounting standards, inter-governmental control systems and the utilization if information technology had positive effect on the delivery timeliness of financial reporting submission in West Sumba Regency
CUSTOMER ONLINE CUSTOMER RATING DAN ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN DI TOKO MODELIAFASHION PADA MARKETPLACE TOKOPEDIA JAKARTA Luh Kadek Budi Martini; Ejasa Sembiring; Frandy Paulus
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.67

Abstract

This study aims to determine the Online Customer Rating and Online Customer Review on Purchase Decisions at the ModeliaFashion store on the Tokopedia Marketplace. This research is the result of quantitative research. Sampling using the slovin formula with a total of 60 respondents. Data collection in this study used a questionnaire with a Likert scale. The data analysis method used multiple linear regression analysis. The results of the study show that: (1) Online Customer Rating has a positive and significant effect on purchasing decisions, the t-count value is 1.970 and the significance value is 0.037. (2) Online Customer Review has a positive and significant effect on purchasing decisions, the t-count value is 3.838 and the significance value is 0.000. (3) Online Customer Rating and Online Customer Review have a simultaneous (simultaneous) effect on purchasing decisions, this is evidenced by the f-count value of 56,112 and a significance value of 0.000 and a coefficient of determination of 0.651 which means that purchasing decisions can be explained by Online Customer Rating and Online Customer Review variables are 65.1% while the remaining 34.9% is explained by other variables not included in this study.
CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MINYAK GORENG BIMOLI DI CV. ANUGRAH AGUNG Mutria Ferhaeni; Ni Putu Widiastuti; Ni Gusti Ayu Kade Ari Widuantari
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.68

Abstract

This study aims to determine (1) the effect of brand image on purchasing decisions for Bimoli cooking oil at CV Anugrah Agung, (2) the effect of price on buying decisions for Bimoli cooking oil at CV. Anugrah Agung, (3) Influence of Brand Image and Price on Purchase Decision of Bimoli Cooking Oil at CV Anugrah Agung. This research is a descriptive analysis research using a quantitative approach.Collecting data using observation, documentation and questionnaires. The sample, in this study amounted to 80 people and used a random sample method (probability sampling). The validity test used Cronbach's Alpha. Data analysis used multiple linear regression. The results of the study found that (1) Brand Image has a positive and significant effect on purchasing decisions, the value of sig. 0.004 <α 0.005 indicates that H0 is rejected and H1 is rejected.(2) Price has a positive and significant effect on purchasing decisions, the value of Sig.t is 0.000<α 0.05 which indicates that H0 is rejected and H1 is accepted. (3) Brand Image and Price Together have a positive and significant influence on purchasing decisions.The simultaneous contribution or contribution of Brand Image and Price variables to purchasing decisions is 89.4% while 17.4% is determined by other variables not examined in this study.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2017-2021 Gusti Agung Mirah Arinda; Eka Putri Suryantari; Ni Luh Putu Sri Purnama Pradnyani
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.69

Abstract

Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
RESTRUKTURISASI ORGANISASI SEBAGAI UPAYA PENINGKATAN EFEKTIFITAS KERJA KARYAWAN AK. MAPINDO Ni Putu Lindawati; Bagus Putu Ekadharma Susila
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze organizational restructuring in AK. MAPINDO as an effort to improve employee work effectiveness. The analysis technique used is SWOT analysis, namely analyzing internal factors and external factors that exist within the AK environment. MAPINDO. This research is a qualitative research with data sources used are primary data and secondary data. Data collection techniques used through observation (observation), interviews (interviews), documentation (documentation) and literature study (literature study). The informants in this study were all AK senates. MAPINDO (Indonesian Hospitality Management Community Academy) which has 7 members. The results of the analysis show that the strength factors include: increasing education, productive age, work experience, organizational experience and high morale; Weakness factors include: more responsibility, delegation of tasks and responsibilities to new officials, adjustments to new assignments, new positions in the organizational structure, and adjustments to bureaucratic lines, opportunity factors include: supervision, work evaluation, increased resource efficiency management, work innovation and ease in achieving goals: threat factors include: workload, work stress, decreased motivation and work environment. As for the organizational restructuring of AK. MAPINDO in relation to efforts to increase the effectiveness of employee work, can be done by directing employees in achieving organizational goals, adjusting job descriptions and responsibilities to increase employee competence and provide opportunities for employees widely to increase work innovation.
PENGARUH DELEGATIVE LEADERSHIP, KOMUNIKASI DAN WORK LOYALTY TERHADAP PRODUKTIVITAS KERJA KARYAWAN: Studi Di RSUP Sanglah Denpasar I Putu Bagus Suthanaya; Putu Agus Prayogi; I Ketut Eli Sumerta
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.71

Abstract

This research was conducted based on the gap of previous research results (research gap) and differences in focus of discussion on delegative leadership, communication and work loyalty to employee work productivity. In addition, there is also a research problem regarding the high level of employee absenteeism at Sanglah Hospital Denpasar. This research was conducted at Sanglah General Hospital Denpasar population of 2,878 and a sample size of 144 employees. All data obtained from the distribution of the questionnaire is suitable for use, then analyzed using SPSS 25. The implication of this research is that delegative leadership can be improved by paying attention to indicators of decisions made jointly between leaders and subordinates. Communication can be improved by paying attention to indicators of superior discussions with subordinates. Work loyalty can be improved by paying attention to indicators of obeying the rules. Employee work productivity can be increased by paying attention to indicators of self-confidence.
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Made Hedy Wartana
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.72

Abstract

The dividend policy of food and beverage companies still tends to fluctuate. Some companies don't even pay dividends for five years in a row. This means that companies in the food and beverage sector each year have not been consistent in making dividend policies. The purpose of this study was to determine the effect of firm size, financial performance and institutional ownership on dividend policy in food and beverage companies on the IDX. The research was conducted with a quantitative approach, with a porpose sampling technique. The companies that were sampled were 29 food and beverage companies with a research period of 2018-2020. The data analysis technique was carried out by multiple linear regression analysis with the help of the SPSS program. Hypothesis testing was carried out using the t test, F test and R2 test. The results showed that firm size had a significant effect on dividend policy, financial performance had no significant effect on dividend policy, institutional ownership had no significant effect on dividend policy and firm size, financial performance and institutional ownership had a significant effect on dividend policy in food and beverage companies on the IDX. period 2018-2020.
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR MELALUI KOMITMEN ORGANISASIONAL Retno Wulandari; Woro Utari
Journal of Applied Management and Accounting Science Vol. 4 No. 2 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i2.85

Abstract

The purpose of this study is to describe organizational citizenship behavior, organizational commitment, organizational culture and work motivation of employees at the Public Works Department (DPU) of Highways and Spatial Planning in Bojonegoro Regency. To examine and analyze the influence of organizational culture and work motivation on employee organizational citizenship behavior through organizational commitment. The population is 125 people with a sample of 125 people using total sampling. The data analysis technique uses Path Analysis SEM with Smart-PLS. Based on the results of the analysis, it can be concluded that organizational culture, work motivation, organizational commitment and organizational citizenship behavior of DPU Bina Marga and Spatial Planning in Bojonegoro Regency are in good condition. Organizational culture and work motivation have a significant effect on organizational commitment. Organizational culture and organizational commitment have a significant effect on organizational citizenship behavior. Work motivation has no significant effect on employee organizational citizenship behavior. Organizational culture and work motivation have a significant effect on employee organizational citizenship behavior.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK Ni Wayan Nuratni; Agus Wahyudi Salasa Gama; Anak Agung Made Sastrawan Putra
Journal of Applied Management and Accounting Science Vol. 4 No. 2 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i2.86

Abstract

Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.

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