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Jurnal Ilmiah Manajemen dan Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30472792     EISSN : 30472032     DOI : 10.69714
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Akuntansi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen dan Akuntansi, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen, Perpajakan Pasar Modal dan Investasi, Manajemen Pariwisata. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September dan November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 27 Documents
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ANALISIS PENGARUH PERSEPSI, KEPUASAN, DAN KETERIKATAN KARYAWAN TERHADAP EFEKTIVITAS PENERAPAN HUMAN RESOURCES INFORMATION SYSTEMDI PT KAWASAN BERIKAT NUSANTARA Dewi Susanti; Anandha Budiantoro
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3aj6e532

Abstract

PT Kawasan Berikat Nusantara (KBN) is a company that implements HRIS as a human resource management tool. However, the effectiveness of implementing HRIS can be influenced by several factors, such as employee perception, satisfaction and engagement with this system. Employee perceptions of HRIS are very important because they can influence the acceptance and use of this system. If employees have a positive perception of HRIS, they will be more accepting and use this system effectively. The research results show that employee perceptions have a direct positive effect on the effectiveness of implementing the Human Resources Information System (EP) with a path coefficient value of 0.646 or 64.6 percent. Apart from that, employee satisfaction also has a direct positive effect on the effectiveness of implementing the Human Resources Information System (EP) with a path coefficient value of 0.132 or 13.2 percent. And employee engagement has a direct positive effect on the effectiveness of implementing the Human Resources Information System (EP) with a path coefficient value of 0.099 or 9.9 percent.
PENGARUH KOREAN WAVE, WORD OF MOUTH DAN    BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN: (Studi Pada Konsumen Produk Kosmetik Korea Romand Indonesia di Jakarta Selatan) Nierma Restha; Ravindra Safitra Hidayat
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/w4z9e230

Abstract

This research aims to determine the influence of the Korean Wave, Word of Mouth, and Brand Image on Purchase Decisions among consumers of Romand Korea Cosmetic Products in South Jakarta, Indonesia. This research is of a quantitative type. The population of the study consists of 800 individuals. The sample used includes 127 respondents, selected using a non-probability sampling technique with an accidental sampling method. Data collection was done through a questionnaire with a Likert scale that was processed using SPSS Version 22 software. The data analysis involved validity and reliability tests, classical assumption tests, hypothesis testing, and multiple linear regression. The results of this study indicate that the variables Korean Wave, Word of Mouth, and Brand Image each have a significant influence on Purchase Decisions.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN Ibnu Waliq; Ravindra Safitra Hidayat; Feby Lukito Wibowo
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3ksez051

Abstract

This research aims to determine the influence of product quality, price perception, and promotion on purchasing decisions at Baihaqi Clothing Muslim Tanah Abang, Central Jakarta. This type of research is quantitative. The population in this study is unknown. The sample used was 100 respondents, with the sampling method using a non-probability sampling technique with the accidental sampling method. The data collection technique is through a questionnaire with a Likert scale which has been processed using SPSS Version 23 software. The data analysis used is validity and reliability testing, classical assumption testing, hypothesis testing and multiple linear regression. The results of this research show that the variables product quality, price perception and promotion, each have a significant influence on purchasing decisions.
KEPEMIMPINAN BERBASIS ETIKA : SEBUAH KAJIAN TEORITIS Herni Herawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/k8djc194

Abstract

Leadership plays an important role in the success of an organization, be it a non-profit organization. This research examines the importance of ethics in leadership as well as various leadership theories, including autocratic, laissez-faire, and democratic types. Ethical leadership includes managers' behavior and actions that reflect values and integrity, which play an important role in management performance and employee satisfaction. The research method used consists of qualitative and descriptive methods using literature and journals as sources of information. The research results show that good leadership not only directs and motivates employees to achieve goals, but also aligns behavior across all levels of the organization to ensure consistent and effective safety.  The relationship between leadership style and organizational ethics is so strong that it influences work culture and overall employee performance.
STRATEGI PEMASARAN DAN PENGEMBANGAN PRODUK UMKM ULOS DI UD. STEVEN PARDEDE Dian G Purba; Angelina Simbolon; Yusy Prita Hizkia Purba
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/smqqyb20

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) is an important effort to support the local economy and strengthen the sustainability of local culture. This study explores the marketing strategy and product development of Ulos MSMEs at UD. Steven Pardede, located in jl.Musyawarah No.9 the North Sumatra region, Indonesia. This research uses a qualitative approach by conducting in-depth interviews and direct observations of business owners and related staff. The research results show that UD. Steven Pardede implements a marketing strategy that focuses on strengthening the brand image, increasing product visibility through exhibitions and social media, as well as utilizing partnerships with shops and other companies in distributing their Ulos Batak products. Apart from that, the company also invests in product development through design innovation and product diversification according to market demand. This research provides valuable insight into best practices in marketing and developing Ulos MSME products, as well as highlighting the importance of adapting to market and technological changes in strengthening the competitiveness of MSMEs in the era of globalization. The practical implications of these findings include recommendations for implementing more effective digital marketing strategies and strengthening industry partnerships to support the growth of Ulos MSMEs in local and international markets.
THE EFFECT OF OWN CAPITAL AND PEOPLE'S BUSINESS CREDIT ON THE INCOME OF MICRO, SMALL AND MEDIUM ENTERPRISES IN THE SOUTH TAMBUN AREA: KAB. BEKASI Yusyana Lussardi; Saparuddin Mukhtar; Aditya Pratama
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8qej3h46

Abstract

The purpose of this study was to determine the effect of own capital and people's business credit on the income of MSMEs in the South Tambun area. This study uses primary data with a sample of 325 MSMEs in the South Tambun area calculated using the Taro Yamane formula. Quantitative method was used as the research method. The data analysis used in this research is PLS-SEM using SmartPLS 4.0 software. The results of hypothesis testing show that (1) Own Capital has a positive and significant effect on MSME income; (2) People's Business Credit has a positive and significant effect on MSME income; (3) (3) Own capital has a positive and significant effect on People's Business Credit; (4) Own Capital and People's Business Credit have a positive and significant effect on MSME income. This research is limited because it was only conducted in South Tambun District with variables of Own Capital, People's Business Credit and MSME Income.
PENGARUH MARKET PLACE DALAM MEMODERASI GAYA HIDUP DAN HARGA TERHADAP KEPUTUSAN MEMBELI DI PASAR KONVENSIONAL: (Studi Kasus Perubahan Keputusan Pembelian Konsumen) Triana Anggraini; Devit Setiono; Taqwa Putra Budi Purnomo Sidi Hiram
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/76jbw511

Abstract

The research aims to find out whether market place moderate lifestyle and price on purchasing decisions in conventional markets. The sample used was 88 respondents, obtained using google from in 2023. Analysis used smart PLS with outer and inner model. The results obtained show that lifestyle and price influence purchasing decisions in conventional markets, market place moderates the relationship between lifestyle and purchasing decisions in conventional markets and market place cannot moderate the relationship between price and purchasing decisions in conventional markets.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA Yoga Putra Meyditiya; Sonya Ajeng Wahyu Nastiti; Imsa Indri Astuti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nj88mj69

Abstract

The purpose of this study was to determine corporate governance, profitability, leverage, company size and gender diversity on earnings management in automotive sector companies listed on the Indonesia Stock Exchange for the period 2020-203. This study uses secondary data, namely the annual financial statements of automotive sector companies listed on the IDX for the period 2020-2023. The sampling criteria used purposive sampling method and resulted in a research sample of 36 data. This research is quantitative research. The analysis in this study uses multiple linear regression analysis method using SPSS (Statistical Production Service Solution) software version 25. The results of this study indicate that the variables of the Independent Board of Commissioners and Leverage partially affect earnings management. Meanwhile, Institutional Ownership, ROA, Company Size, and Gender Diversity have no partial effect on earnings management. Meanwhile, the variables of the Independent Board of Commissioners, Institutional Ownership, ROA, Leverage, Company Size, and Gender Diversity simultaneously affect earnings management.
PENGARUH  MODAL USAHA, LOKASI USAHA, TEKNOLOGI INFORMASI, DAN LAMA USAHA TERHADAP PENDAPATAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KABUPATEN BOYOLALI Wulan Widia Astutik; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/17v18797

Abstract

This study aims to determine the effect of business capital, business location, information technology, and length of business on the income of micro, small and medium enterprises (MSMEs) in Boyolali Regency. This study used a quantitative type of research. The data in this study is primary data. Data collection was carried out by distributing questionnaires to MSME actors in Boyolali Regency. The population in this study is MSME actors in 22 sub-districts in Boyolali Regency. The number of samples was calculated using the slovin formula with the results of 100 respondents. The data obtained is then processed using SPSS with data analysis methods, descriptive statistical tests, data quality tests consisting of validity tests and reliability tests, classical assumption tests used are normality tests, multicollinearity tests and auto correlation tests. The feasibility test of the model used is the F test. While the hypothesis test used is a multiple linear regression test, t test, and determination coefficient test. The results showed that the independent variables of business capital, business location, information technology and length of business each partially had a positive and significant influence on the income of MSMEs in Boyolali Regency.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI, DANA UMUM, ALOKASI KHUSUS DAN BAGI HASIL TERHADAP KINERJA KEUANGAN PEMERINTAH EKS KARESIDENAN SURAKARTA TAHUN ANGGARAN 2016-2023 Candra Ismayasari; Yuwita Ariessa; Wikan Budi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7d235309

Abstract

This research aims to determine the influence of local revenue, general allocation funds, special allocation funds and profit sharing funds on government financial performance. The population of this study observed the financial reports for the realization of the APBD for the former Surkarta Residency via the website www.djpk.kemenkeu.go.id for the 2016-2023 fiscal year. Based on the observations made, it was found that the regional original income variable did not have a significant effect on the financial performance of the former Surakarta residency government in 2016-2023. The general allocation fund variable has a significant negative effect on the financial performance of the former Surakarta residency government in 2016-2023. The special allocation fund variable does not have a significant effect on the financial performance of the former Surakarta residency government in 2016-2023. The profit sharing variable does not have a significant effect on the financial performance of the former Surakarta Residency government in 2016-2023.

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