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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

sinoveka
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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 73 Documents

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ANALISIS PENGGUNAAN MODEL ALTMAN, SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PT BUKIT ASAM (PERSERO) TBK PERIODE 2011-2015 Bani Zamzami
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

Penelitian ini dilakukan untuk mengetahui hasil prediksi kebangkrutan dan untuk mengetahui apakah terdapat perbedaan model Altman, Springate dan Zmijewski pada PT Bukit Asam (Persero) Tbk periode 2011-2015. Variabel yang digunakan dalam penelitian ini adalah model Altman, Springate dan Zmijewski. Pengujian hipotesis menggunakan alat analisis uji beda rata-rata kruskal wallis. Berdasarkan hasil penelitian dapat disimpulkan bahwa pada tahun 2011-2014 model Altman masuk kedalam kategori safe zone atau sehat dengan nilai ¬Z-Score tahun 2011 sebesar 5,133, tahun 2012 sebesar 4,9084, tahun 2013 sebesar 4,0308 dan tahun 2014 sebesar 3,5745. Sedangkan pada tahun 2015 nilai Z-Score di prediksi kedalam kategori grey area atau rawan dengan nilai Z-Score sebesar 2,7049. Model Springate dan model Zmijewski tidak mendeteksi adanya kebangkrutan, hasil prediksi tahun 2011-2015 masuk kedalam kategori safe zone atau perusahaan dalam keadaan sehat. Untuk tahun yang diestimasi dalam kondisi grey area atau rawan sebaiknya dapat meningkatkan penjualan dan mempertahankan likuiditas dengan cara lebih memahami situasi pasar saat ini. Untuk pengujian hipotesis uji kruskal wallis, hasil penelitian ini menunjukan perbedaan, terlihat bahwa terdapat perbedaan nilai mean rank, model Altman sebesar 12,60, model Springate sebesar 8,40 dan model Zmijewski sebesar 3,00. Dari hasil tersebut terdapat perbedaan potensi kebangkrutan pada PT. Bukit Asam (Persero) Tbk periode 2011-2015.

PENDEKATAN METODE RAPID APPLICATION DEVELOPMENT PADA PEMESANAN PRODUK BERBASIS WEB Alfredo Christian; Narawata Adhi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

XYZ Semarang is a company that produces bathroom fixtures made of ceramics such as washbasins, urinate, closets, faucet stops, showers and others. PT. Inax serves large orders for customers, most of the customers of PT. Inax, among others, ceramic shops, developers in various areas of Semarang, Surabaya, Jakarta, Bandung. But the problem faced so far is the limitations in delivering products to consumers, this happens because the number of sales is inadequate so that it cannot reach the desired area, besides that time is also a bad thing in ordering. The author feels the need to create media that can order the products of PT. Inax so that it is more complete and clear without being limited by time and distance. The Web-based Sanitaryware Order Information System was designed using software, namely Macromedia flash player 7, PHP 4.0 and Apache 2.23, web browsing Internet Explorer, Mozilla Firefox, other designs using Data Flow Diagrams (DFD), Entity Relation Diagram (ERD), Normalization and methodology Insights using the System Life Cycle is a methodology in the application of systems to build and use computer-based systems. SLC steps are evaluated in 5 stages, namely planning, analysis, implementation and use. With this system, it is hoped that it will benefit the company and make it easier for consumers to order and be able to see the latest Sanitation products.

IMPLEMENTASI DAN PENGGUNAAN SISTEM INFORMASI ADMINISTRASI SURAT MENYURAT BERBASIS WEB Muhammad Nurdina; Lulus Dewi Amirakhim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

The Upper Silat Sub-District Head Office is precisely at Jl. Jend. Sudirman No. 08, is an organization of the Kapuas Hulu Regency Government. Which organization is run by the Government apparatus. The sub-district is the sub-district head's working area as a regional apparatus headed by the sub-district head who is under and responsible to the regent who has the main task of assisting the regent in the administration of the government, development and community life development fields. Where at the moment the procedure applied to archiving incoming and outgoing mails in the Kalinyamat, Sumatra Utara District starts from reception, manufacture, storage, documentation, to letter verification, all done conventionally which results in the letters in Kalinyamat, Sumatra Utara District not being managed with well, it is very difficult when looking for old documents because they have to look one by one. Objectives to accelerate the process of filing incoming and outgoing mail in the Kalinyamat, Sumatra Utara District starting from receiving, making, storing, documenting, and verifying letters. For research methods used are: Data collection, system analysis, system design and system implementation. The results of this study are expected to accelerate the process of archiving correspondence in the Kalinyamat, Sumatra Utara District

STUDI KASUS PERBANDINGAN KINERJA KEUANGAN BANK CENTRAL ASIA TBK DAN BANK CENTRAL ASIA SYARIAH TBK PADA MASA PANDEMI COVID-19 DI INDONESIA Ana Dwi Pertiwi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

The Covid-19 pandemic that has spread has finally brought serious risks to the world economy, including Indonesia. In the midst of the Covid-19 pandemic, the total assets of Bank Central Asia Tbk and Bank Central Asia Syariah Tbk are still experiencing increasing growth. This study aims to compare the financial performance of Bank Central Asia Tbk and Bank Central Asia Syariah Tbk during the Covid-19 pandemic by using the ratio of Non Performing Loan (NPL) / Non performing financing (NPF), Loan to Deposit Ratio / Financing to Deposit Ratio ( FDR), Return On Assets, Operating Costs and Operating Income (BOPO) and Capital Adequacy Ratio. The data used in this study are the quarterly reports of Bank Central Asia Tbk and Bank Central Asia Syariah Tbk in the period March 2020 to September 2021. The method in this study is a comparative method which aims to compare the financial performance of Bank Central Asia Tbk and Bank Central Asia. Syariah Tbk during the Covid-19 pandemic. The results of this study indicate that there are significant differences in the financial performance of Bank Central Asia Tbk and Bank Central Asia Syariah Tbk during the Covid-19 Pandemic in all the ratios tested.

PENGARUH PEMBIAYAAN MURABAHAH TERHADAP PERKEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) PADA BAITUL MAL WAT- TAMWIL (BMT) Mulyani Rizki
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

The development of Islamic economics in Indonesia takes place so rapidly. In 1992, BMT was the forerunner of the birth of Islamic banks. Then the development of BMT grew alive after receiving support from the Small Business Business Incubation Foundation (YINBUK) which was initiated by the Indonesian Ulema Council (MUI). Along with this, Islamic financial institutions with a micro scope, refer to Law Number 25 of 1992 concerning Cooperatives and Ministerial Decree No. Baitul Maal wat-Tamwil (BMT) is also increasingly showing its existence. BMT which is legally formal as a sharia microfinance institution with a cooperative legal entity which is different from Islamic banks. The difference is in the legal aspect where Islamic banks are under the auspices of Bank Indonesia (BI) while BMTs are under the State Ministry of Cooperatives and MSMEs.6 Ba'i al-Murabahah, namely buying and selling mabi' with ra's al-mal (cost of goods) plus a number of conditions agreed in the contract.9 In a murabahah contract, the seller must notify the cost of goods he bought and determine a level of profit in addition. Murabaha contracts can be made for purchases by purchase order. In terms of Imam Shafi.I in the book Al-Um, known as Al-Amir bi ash syira.10 According to Ascarya, Murabahah is an Islamic fiqh term which means a certain form of buying and selling when the seller states the cost of acquiring the goods, including the price of the goods and other costs incurred to obtain the goods, and the desired level of profit. Judging from the above phenomenon, Murabahah Financing can affect the development of micro, small and medium enterprises (MSMEs) in BMT. The purpose of this study was to determine how the effect of Murabahah Financing on the development of Micro, Small and Medium Enterprises (MSMEs) in BMT The number of samples in this study was 78 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained was then processed using the SPSS 22 application. The results of this study indicate that the value of t count > t table (4.207 > 1.993) and a significant value of 0.000 < 0.05 which means that partially the Murabahah variable has a positive and significant effect on the development of MSMEs in BMT.

PERAN ANGGARAN SEBAGAI ALAT PENGAWASAN BIAYA OPERASIONAL PT PELAYARAN NASIONAL SAMUDERA RAYA JAKARTA Darmeinis; Aris Widayanto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

PT Pelayaran Samudra Raya continues to strive to improve efficiency in its operational activities to provide the best quality service for customers. To achieve this efficiency, the use of costs must be done optimally so as to produce good performance for the company. To oversee the use of the company's operational costs, management needs a budget that can provide an overview of the optimal costs in the company's operational activities. Budgets that are prepared and monitored properly can help achieve efficiency in the use of company operational costs. Results of the analysis of variance carried out on PT Samudera Raya's operational costs during 2019 to 2021 showed improvements in the preparation of the budget and the use of the company's operational costs. This can be seen from the percentage of variance that decreases every year, which is 2.11% in 2019, 1.13% in 2020 and a variance of 0.28% in 2021. The use of the company's operational costs has been monitored properly by the accounting department. and supervisors of the company's fleet both before the Covid19 pandemic occurred and while it was taking place. All cash disbursements that occur in each ship's trip must be accounted for by the captain once the trip is completed, cost deviations that occur outside the plan must be explained in detail by the cause and effect by the fleet, the difference between the realization of costs and the budget must be considered in the preparation of the budget for the next ship trip. The preparation of the company's operational cost budget has been carried out for the last 3 years and continues to be evaluated every year to take corrective actions to reduce the occurrence of variances, especially those that are not profitable for the company. The use of the budget as a means of monitoring the company's operational costs is able to achieve the expected results. Although it is not maximized because there is still a difference between the budget and the realization of costs, the difference can be reduced every year. The difference between the budget and the realization of the company's operational costs has decreased in the last 3 years. This shows an improvement from the company's management in optimizing the budget function as a means of controlling the company's operational costs.

DAMPAK STRESS KERJA TERHADAP KINERJA KARYAWAN PADA MASA PANDEMI COVID-19 DI PT BANK BTPN DIVISI DIREKTORAT CREDIT RISK Muhammad Rosidi; Ayu Anggraeni JP
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

Penelitian ini memiliki tujuan untuk mengetahui pengaruh stres kerja terhadap kinerja karyawan pada masa pandemi Covid-19 di PT Bank BTPN Tbk Divisi Direktorat Credit Risk. Populasi dan sampel dalam penelitian ialah semua karyawan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk, yaitu sebanyak 59 orang. Sampel ditentukan dengan Teknik Sampel Jenuh. Teknik pengumpulan data dilakukan melalui dokumen. Hasil data menunjukkan distribusi normal setelah dilakukan uji normalitas Kolmogorov Smirnov. Uji linieritas dengan hasil data berdistribusi linier. Selanjutnya, peneliti melakukan Uji Regresi Sederhana dengan hasil 0,000 < 0,05, artinya uji hipotesis diterima atau adanya pengaruh stres kerja pada kinerja karyawan. Stres kerja pada karyawan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk mampu dikelola dengan baik sehingga kinerja karyawan tidak mengalami penurunan. Pimpinan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk sigap dalam mengatasi stres kerja yang dialami oleh karyawannya.

ANALISIS FAKTOR-FAKTOR REPEAT ORDER TERHADAP IMPLEMENTASI STRATEGI FLASH SALE PADA USER APLIKASI MARKETPLACE SHOPEE Supardi; Ayu Lestari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

The rapid development of e-commerce, coupled with advances in technology, makes the needs of the community increase. In addition, fulfilling needs is also easier with the use of e-commerce applications available on smartphones. Based on this, a fast-growing online shopping culture emerged in the community. Over time, many programs were intensified by e-commers=ce to attract more consumers and increase sales to the company, so that it became a lifestyle for consumers. This research uses a literature study approach by analyzing the topic of repeat orders on the marketplace application with a case study on Shopee. The results of this study found many factors that affect repeat orders on the marketplace application.

PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PENGUKURAN KINERJA KEUANGAN PERUSAHAAN DI PT BCA Tbk Joni Tesmanto; Naftalia Meilani Angeline
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

The use of financial ratios will explain and provide an overview of the bank's financial position and see the bank's wealth. Of the Solvency ratio (CAR) and Profitability ratio (ROA, ROE, NIM) on financial performance (profit). The data used is secondary data with data collection techniques through indirect observation. CAR regression coefficient on earnings is negative with the results of the t-test -5.312 < t table 2.04. The regression coefficient of ROA on earnings is positive with the results of the t-test 2.409 > t table 2.043 which means that ROA has an effect on earnings. profit. The NIM regression coefficient on earnings is positive with the t-test result of 0.770 < 2.043, which means that NIM has no effect on earnings. Overall F count of 8,560 > F table 2.70 which means that CAR, ROA, ROE and NIM together have an influence on profit.

HUBUNGAN PENEMPATAN KARYAWAN TERHADAP PRESTASI KERJA PADA PT SANDHY PUTRA MAKMUR CABANG JAKARTA Boma Jonaldy Tanjung; Ahmad Jaenuddin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

Placement is not a simple matter because the wrong placement will be felt as a result not only on the work unit concerned but also on other units, so that the company's operations will be disrupted not only now but in the future. In the placement of employees should pay attention to the academic achievements of employees so that these employees can complete tasks and work and carry out the authority and responsibilities given by the company. On this basis, the author took the title "The Relationship of Employee Placement to Work Performance at PT Sandhy Putra Makmur Jakarta Branch". The research method that the author uses in this study is a method of collecting data by spreading a list of questions. Instrument test analysis method. The results of the study, namely, the value of the relationship between the variable work placement (X) and employee performance (Y) indicated a correlation value of r = 0.670, which means that it is between the value 0.51 - 0.75, meaning that it has a fairly strong relationship, the nature of the relationship is positive, meaning If the work placement is more precise, the employee's work performance will increase in support of company goals. Keywords: Employee Placement, Work Performance.

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Danang

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+6285726173515

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Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226

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Jawa tengah

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Danang

Contact Email lpkdgeneration2022@gmail.com

Phone +6285726173515

Journal Mail Official danang@stekom.ac.id

Editorial Address Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226

Location Kab. semarang, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Danang

Contact Email
lpkdgeneration2022@gmail.com

Phone
+6285726173515

Journal Mail Official
danang@stekom.ac.id

Editorial Address
Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226

Location
Kab. semarang,

Jawa tengah

INDONESIA