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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 42 Documents
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PENGARUH SISTEM INFORMASI AKUNTANSI DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Riska Ramadani; H. Maulana Yusuf; Mellya Embun Baining
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh sistem informasi akuntansi dan kualitas sumber daya manusia terhadap kualitas laporan keuangan di kantor bupati Muaro Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data primer dan data sekunder. Sampel penelitian ini ditentukan menggunakan rumus Slovin, dengan menghasilkan sampel sebanyak 71 responden. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa secara simultan sistem informasi akuntansi dan kualitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. Sedangkan secara parsial sistem informasi akuntansi tidak berpengaruh terhadap kualitas laporan keuangan, dan kualitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan.
PENGARUH LATAR BELAKANG PENDIDIKAN, LAMA USAHA DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Rika Rahmadani Rika; Rafidah; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh parsial dan simultan latar belakang pendidikan, lama usaha, dan ukuran usaha terhadap kualitas laporan keuangan UMKM. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif, Pengambilan sampel dilakukan dengan menggunakan teknik random sampling Jumlah responden mencapai 100 orang. Hasil penelitian ini menunjukkan bahwa latar belakang pendidikan, lama usaha dan ukuran usaha secara simultan berpengaruh positif signifikan terhadap kualitas pelaporan keuangan UMKM. lama usaha dan ukuran usaha memiliki pengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan. Dan latar belakang pendidikan memiliki pengaruh positif yang signifikan terhadap kualitas laporan keuangan.
KESEDIAAN UNTUK MEMBAYAR PRODUK RAMAH LINGKUNGAN PADA GENERASI MILENIAL DI INDONESIA Novita Novita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Abstract

Generasi milenial merupakan aset bagi masa depan bangsa dan kelestarian lingkungan di Indonesia. Kepedulian lingkungan dari generasi milenial ini menarik karena mereka memiliki dua karakter yang berbeda sisi. Generasi ini memiliki kepedulian lingkungan yang tinggi tetapi lebih menyukai produk berharga murah. Padahal produk ramah lingkungan umumnya memiliki harga yang lebih tinggi dibandingkan dengan produk tidak ramah lingkungan. Penelitian ini bertujuan untuk mengetahui kesediaan generasi milenial untuk membayar lebih mahal pada produk ramah lingkungan, Penelitian dilakukan dengan menyebarkan kuisioner pada 289 responden. Hasil penelitian menunjukkan bahwa kesediaan membayar lebih mahal pada produk ramah lingkungan dipengaruhi oleh kepedulian lingkungan dan sikap berorientasi lingkungan.
The Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value: Managerial Ownership as Moderating Variable Saminem; Eka Widiati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Abstract

Company value plays a critical role in the company's performance because an increase in company value indicates an increase in company performance. The purpose of this research is to determine the impact of intellectual capital and corporate social responsibility on firm value, with managerial ownership serving as a moderating variable. In this study, firm value was calculated using the Tobin's Q method and secondary data obtained from the IDX website. The research sample included 30 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020, chosen using a purposive sampling method. Multiple linear regression and moderated regression analysis were used to analyze the data, which was processed using SPSS 26 software. According to the findings of this study, intellectual capital has an impact on firm value. Meanwhile, corporate social responsibility has no effect on the company's value. Furthermore, the findings of this study show that managerial ownership can moderate the relationship between intellectual capital and firm value but cannot moderate the relationship between corporate social responsibility and company value. Based on the findings of this study, company executives should be able to maximize the value of VAIC in order to create the greatest value space between the three components of intellectual capital, namely human capital, structural capital, and capital employed. Keywords: Firm Value, Intellectual Capital, Corporate Social Responsibility, Managerial Ownership
PENGARUH ALOKASI ANGGARAN PEMERINTAH PADA SEKTOR KESEHATAN TERHADAP TINGKAT KESEJAHTERAAN KESEHATAN Mohammad Kamal Reza; Nurmalasari; Sri Dewi Ayu Safitri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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This study aims to find out how much influence the allocation of government expenditure realization in the field of health and health services to the Level of Health Welfare in West Kalimantan in 2009-2012.Penelitian ini menggunakan metode Fixed Effect untuk mengetahui alokasi pengaruh realisasi pengeluaran pemerintah di bidang kesehatan dan pelayanan kesehatan terhadap tingkat kesejahteraan kesehatan (AHH) di Kalimantan Barat tahun 2009 – 2012. Metode analisis data menggunakan regresi berganda.The calculations showed that the government expenditure allocation variable had no significant effect on AHH and the Medical Personnel variable had no significant effect on the level of health well-being.
ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM PENETAPAN HARGA POKOK PENJUALAN PADA USAHA PENGELOLAAN ES TEBU DI KECAMATAN TELANAIPURA KOTA JAMBI Azmida Wati; Mellya Embun Baining; Mohammad Orinaldi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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koABSTRACTThe purpose of this study was to find out how to calculate the cost of sugar cane traders in Telanaipura District, Jambi City. The type of research used was qualitative research, while the data collection techniques used in this study were interviews and documentation. In determining the cost of production, two methods can be used, namely the full costing method and the variable costing method. Based on the results of the study, it can be concluded that the strategy used by traders, namely cost calculation and pricing is still using a simple method, not using the full costing method or the variable costing method. Have not calculated all costs incurred during the production process. The calculation of the cost of production is only based on the price of raw materials, labor costs and factory overhead costs, but the factory overhead costs have not been calculated entirely.Based on the results of the calculation of the full costing method, the variable costing and the calculation according to the trader shows different results from the costs of each production where the production costs with the full costing method produce a higher value than the variable costing method and the merchant calculation method. This is because the calculation of the cost of production using the full costing method includes all cost accounts, both variable and fixed.
PENGARUH RELIGIUSITAS DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT MAHASISWA AKUNTANSI SYARIAH BEKARIR DILEMBAGA KEUANGAN SYARIAH Maulana Yusuf; Lidya Anggraeni; Rika Amelia Rika
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Abstract

The purpose of this study was to determine the effect of religiosity and knowledge of Islamic accounting on a career in Islamic financial institutions. The research used quantitative methods, namely the method of multiple linier regression analysis with a sample of 78 respondent, by using purposive sampling. As for the provisions, students from the Islamic accounting study program who have passed the Islamic accounting course and have passed the Islamic financial institutions course. The results of this study are that religiosity has no significant effect on the interest of Islamic accounting students to have a career in Islamic financial institutions, while Islamic accounting knowledge has a significant effect on students desires for a career in Islamic financial institutions. Keywords: Religiosity, sharia Accounting Knowledge, career interest of Islamic accounting students in a career in Islamic financial institutions.
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Syariah Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Wila Aulia Putri wila; A. A Miftah; Lidya Anggraeni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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This study aims to find out empirical evidence about the effect of Liquidity, Profitability and Firm Size on debt policy. The independent variables in this study are Liquidity, Profitability and Company Size, while the dependent variable is Debt Policy. This type of research is quantitative research. The object in this study is a health sector Islamic company listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling method in this study is the purposive sampling method. The number of companies that were sampled in this study were 17 companies. The data used in this study is secondary data in the form of financial statements. The statistical method uses multiple linear regression analysis, t test, f test and analysis of the coefficient of determination. The results of this study indicate that the t-test of the liquidity variable has an effect on debt policy. Profitability variable has no effect on debt policy, firm size variable has no effect on debt policy. In this study, the F test (simultaneous test) obtained the results that the independent variables had a simultaneous (simultaneous) effect on debt policy. The result of the coefficient of determination shows 0.255 or 25.5%. The results of this coefficient of determination indicate that the ability of the independent variable to explain the dependent variable is 25.5%, the remaining 74.5% is influenced by other factors that can affect debt policy. Keywords: Liquidity, Profitability, Firm Size, debt policy
PENGARUH DISIPLIN KERJA, KOMITMEN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI BKPP KOTA SEMARANG Indah Pratiwi Nugraha; Artha Febriana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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The aim of this research is to analyze and prove the effect of work discipline, work commitment, and work motivation on employee performance at BKPP Semarang City. The population of this research is all government employees (PNS) at BKPP Semarang City which amount is 78 people. Sampling method of this research is census technique. Data analyze of this research is multiple regression analysis. Conclusion of this research is work discipline has a positive effect in performance, work commitment has a positive effect in performance, and work motivation has a positive effect in performance. So, all hypotheses in this research are accepted.
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020. Addiarrahman; Khairiyani; Devita Indah Sari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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This study aims determine the effect of Islamic corporate governnace and internlal control on fraud in Islamic comercial banks in Indonesia for the 2016-2020 period. This study uses the independent variable Islamic Corporate Governance by using two indicators, namely the Sharia Supervisory Board and the Board of Directors and Internal Control. While the dependent variable is Fraud. Secondary data is used in this study. This study uses a quantitative approach and uses Panel Data Regression Analysis, Model Testing, Classical Assumption Test, Hypothesis Testing and using the Eviews 8 application. The results of this study show that the Sharia Supervisory Board, Board of Directors and Internal Control have an effect on Fraud . Then the results of the Coefficient of Determination test show that the Adjusted R-square value is 51%, meaning that fraud can be explained by the sharia supervisory board, the board of directors and internal control by 51% and the remaining 40% is explained by other variables. Keywords: Islamic Corporate Governance, Internal Control, Fraud, Islamic Commercial Bank.

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