Jurnal Ilmiah Manajemen dan Akuntansi
type: channel
description: Journal Title: Jurnal Ilmiah Manajemen dan Akuntansi Initials: JIMAT Frequency: Januari, Maret, Mei, Juli, September dan November Print ISSN: 3047-2792 Online ISSN: 3047-2032 Editor in Chief: Ray Octafian, S.E., M.Par DOI: 10.69714 Publisher: CV. Denasya Smart publihser 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)
publisher: CV. Denasya Smart Publisher
language: en
publication name: Jurnal Ilmiah Manajemen dan Akuntansi
issn: 3047-2792
items: BRAND IMAGE: TINJAUAN PUSTAKA SISTEMATIS HIBRIDA DAN ANALISIS BIBLIOMETRIK
items: EFEKTIVITAS EMOTIONAL INTELLIGENCE TRAINING TERHADAP MAHASISWA DI PRESIDENT UNIVERSITY
items: CELEBRITY ENDORSEMENT: TINJAUAN PUSTAKA SISTEMATIS DAN ANALISIS BIBLIOMETRIK
items: PENGARUH HARGA, PROMOSI, DAN KEMUDAHAN AKSES TERHADAP KEPUTUSAN PEMBELIAN “STUDI PADA UMKM KULINER ANGKRINGAN MAS GUN SEMARANG SELATAN
items: PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MEDIASI Pada Generasi Z di Kota Batang
items: PENGARUH PACKAGING DAN PROMOSI DENGAN MINAT BELI TERHADAP KEPUTUSAN PEMBELI DI NYAH LIEM HERBAL FARM KABUPATEN KENDAL
items: PENGARUH PENGGUNAAN BAHASA ASING TERHADAP KOMUNIKASI GEN Z
items: PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP PEMBELIAN KONSUMEN PADA IKKI BABY SPA
items: IMPLEMENTASI PSAK 22 TENTANG KOMBINASI BISNIS DAN DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN BANK SYARIAH INDONESIA (BSI) HASIL MERGER TAHUN 2021
items: https://journal.smartpublisher.id/index.php/jimat/article/view/1198
items: PERAN ASPEK KEPERILAKUAN DALAM PENERAPAN AKUNTANSI KEBERLANJUTAN: DARI KESADARAN SOSIAL HINGGA IMPLEMENTASI ORGANISASI
items: SYSTEMATIC LITERATURE REVIEW: DAMPAK AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA
items: PENGARUH STRUKTUR MODAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022–2024)
items: PENGARUH SIMPANAN SAHAM TERHADAP KETAHANAN LEMBAGA DENGAN JUMLAH ANGGOTA SEBAGAI VARIABEL MODERASI PADA KSP. KOPDIT BINA PERTIWI MAUMERE
items: PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA SUB SEKTOR MAKANAN DAN MINUMAN DI BEI PERIODE 2020-2024)
items: PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, TERHADAP AUDIT DELAY
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
items: PENGARUH ROA, ROE, PER, DAN EPS PADA HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2022-2024
items: PENGARUH TOTAL ASSET TURN OVER DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PT. INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Tbk PERIODE 2014-2024
items: PENGARUH KEPEMIMPINAN DAN KOMUNIKASI KERJA TERHADAP KINERJA KARYAWAN PADA PT GLOBAL TIMUR EKSPRESS AREA KEBAYORAN LAMA
items: PENGARUH KOMUNIKASI DAN KERJASAMA TIM TERHADAP PENINGKATAN KINERJA PEGAWAI PADA DINAS PERHUBUNGAN KABUPATEN BIMA
items: ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI BAGIAN MEDIS PADA UPT PUSKESMAS REMBANG 1
items: ANALISIS KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN PADA UD. SONIA KABUPATEN BIMA
items: PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP MOTIVASI KERJA PEGAWAI DI KECAMATAN RASANAE TIMUR
items: PENGARUH KEPUASAN DAN LOYALITAS PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK VIVA COSMETICS DI SURABAYA
items: PENGARUH FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP KINERJA KEUANGAN
items: PENGARUH GROSS PROFIT MARGIN, EARNING PER SHARE, NET PROFIT MARGIN, DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM
items: PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT EL PROFESOR STEAK HOUSE CIPETE JAKARTA SELATAN
items: PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN SPBU PERTAMINA GUNUNG ANYAR
items: PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY, RETURN ON INVESTMENT, NET PROFIT MARGIN TERHADAP HARGA SAHAM

BRAND IMAGE: TINJAUAN PUSTAKA SISTEMATIS HIBRIDA DAN ANALISIS BIBLIOMETRIK
type: item
description: Purpose - A growing number of studies have examined brand image over the past several decades; however, comprehensive, in-depth, and systematically structured research on this topic remains limited. Therefore, this study aims to conduct a systematic literature review combined with bibliometric analysis to examine brand image based on existing empirical evidence. Design/Methodology/Approach - This study adopts a Systematic Literature Review (SLR) approach by employing the keyword “brand image” in article titles, abstracts, and keywords within the Scopus database. The search process identified 16.700 publications published between 1983 and 2025. Data collection was carried out on January 31, 2025, and the retrieved publications were subsequently analyzed using bibliometric techniques supported by VOSviewer software. Findings - Based on the literature review, a total of 6.712 articles were identified from various academic publication sources. Research activity on this topic has shown significant intensity since 1976, marked by an increasing number of scholarly works produced by researchers. Most of these articles are written in English and published in reputable academic journals. In terms of country contributions, the United States ranks first as the leading contributor of publications. The disciplines most frequently covering these studies include business, management and accounting, social sciences, as well as economics, econometrics, and finance. Research Limitations/Implications - This study relies exclusively on articles indexed in the Scopus database, which may limit the generalizability of the findings. Future studies are encouraged to incorporate additional academic databases, such as the Web of Science, to broaden the scope and enhance the robustness of research outcomes. In practice, brand image serves as the foundation for an effective promotional strategy by creating a consistent brand image that aligns with the celebrity image, brand values, and consumer …
subject: Articles
  topic: section
subject: brand image
  topic: keywords
subject: literature review
  topic: keywords
subject: VOSviewer
  topic: keywords
subject: bibliometric analysis
  topic: keywords
creator: Naia Salma Nabilah
creator: Thayib Thayib
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 188
ending page: 205
doi: 10.69714/53w3pb22

EFEKTIVITAS EMOTIONAL INTELLIGENCE TRAINING TERHADAP MAHASISWA DI PRESIDENT UNIVERSITY
type: item
description: This study has a goal of testing the effectiveness of emotional intelligence training in enhancing emotional intelligence competency among President University students. The Study used a quantitative approach among 20 Students who took part in a training session conducted in a 90-120 minute session. The training involved five aspects of emotional intelligence, namely: self awareness, self regulation, empathy, motivation, and social skills. Data gathering involved using pre test and post test questionnaires, which were processed using a descriptive technique attached to a thematic approach based on the Kirkpatrick Training Evaluation Model. The results of the study showed an increase in emotional intelligence competency in all dimensions measured, proving the efficacy and applicability of conducting emotional intelligence training at a higher education level.
subject: Articles
  topic: section
subject: emotional intelligence
  topic: keywords
subject: emotional intelligence training
  topic: keywords
subject: university students
  topic: keywords
subject: training effectiveness
  topic: keywords
subject: higher education
  topic: keywords
creator: Iman Permana
creator: Moh Rafli Alif Aghna
creator: Metiya Riska Pangayow
creator: Anak Agung Ayu Mila Raka Prihandini
creator: Ayutia Faras Mita
creator: Kevin Putra Wimartha
creator: Tesalonika Simanjuntak
creator: Razza Ananda Febryant
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 01
ending page: 14
doi: 10.69714/gcbh0049

CELEBRITY ENDORSEMENT: TINJAUAN PUSTAKA SISTEMATIS DAN ANALISIS BIBLIOMETRIK
type: item
description: Purpose - A growing number of studies have examined celebrity endorsement over the past several decades; however, comprehensive, in-depth, and systematically structured research on this topic remains limited. Therefore, this study aims to conduct a systematic literature review combined with bibliometric analysis to examine celebrity endorsement based on existing empirical evidence. Design/Methodology/Approach - This study adopts a Systematic Literature Review (SLR) approach by employing the keyword “celebrity endorsement” in article titles, abstracts, and keywords within the Scopus database. The search process identified 1,745 publications published between 1984 and 2025. Data collection was carried out on December 15, 2025, and the retrieved publications were subsequently analyzed using bibliometric techniques supported by VOSviewer software. Findings - Based on the literature review, a total of 833 articles were identified from various academic publication sources. Research activity on this topic has shown significant intensity since 1984, marked by an increasing number of scholarly works produced by researchers. Most of these articles are written in English and published in reputable academic journals. In terms of country contributions, the United States ranks first as the leading contributor of publications. The disciplines most frequently covering these studies include business, management and accounting, social sciences, as well as economics, econometrics, and finance. Research Limitations/Implications - This study relies exclusively on articles indexed in the Scopus database, which may limit the generalizability of the findings. Future studies are encouraged to incorporate additional academic databases, such as the Web of Science, to broaden the scope and enhance the robustness of research outcomes. From a practical perspective, the findings provide valuable guidance for marketers and companies in designing effective promotional strategies through celebrity e…
subject: Articles
  topic: section
subject: celebrity endorsement
  topic: keywords
subject: literature review
  topic: keywords
subject: VOSviewer
  topic: keywords
subject: bibliometric analysis
  topic: keywords
creator: Rohmadani Safitri
creator: Hanafi Adi Putranto
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 206
ending page: 225
doi: 10.69714/9hxrj549

PENGARUH HARGA, PROMOSI, DAN KEMUDAHAN AKSES TERHADAP KEPUTUSAN PEMBELIAN “STUDI PADA UMKM KULINER ANGKRINGAN MAS GUN SEMARANG SELATAN
type: item
description: The rapid growth of the culinary industry, particularly in the MSME sector, has intensified competition, requiring business actors to understand factors influencing consumer purchasing decisions. Price, promotion, and ease of access are key variables shaping consumers’ perceived value. This study aims to analyze the effects of price, promotion, and ease of access on purchasing decisions at the culinary MSME Angkringan Mas Gun in South Semarang. A quantitative approach was applied using a survey of 385 respondents determined through the Lemeshow formula. Data were collected using Likert-scale questionnaires and analyzed with SPSS, including validity, reliability, classical assumption tests, and hypothesis testing using t-tests and F-tests. The partial t-test results indicate that price has a positive and significant effect on purchasing decisions (β = 0.402; p = 0.000), promotion also shows a positive and significant effect (β = 0.232; p = 0.000), and ease of access has a positive and significant effect (β = 0.331; p = 0.000). Simultaneously, all three variables have a positive and significant influence on consumer purchasing decisions. The study concludes that affordable pricing, effective promotional strategies, and easily accessible locations enhance consumers’ purchasing decisions. These findings provide practical insights for culinary MSMEs in developing competitive and sustainable marketing strategies.
subject: Articles
  topic: section
subject: price
  topic: keywords
subject: promotion
  topic: keywords
subject: ease of access
  topic: keywords
subject: purchasing decision
  topic: keywords
subject: culinary MSMEs
  topic: keywords
creator: Dian Rizky Febriana
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
starting page: 178
ending page: 187
doi: 10.69714/6jby6012

PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MEDIASI Pada Generasi Z di Kota Batang
type: item
description: This study to examine and analyze the influence of Financial literacy and financial attidudes on Financial Management Behavior, with Locus of Control as a mediating variable among Generation Z in Batang City. This research is quantitative. The population in this study was gwnwration Z in Batang City, with a sample size of 100 respondents. Data collection was conducted by distributing an online questionnaire via Goggle Form. Data analysis techniques in this study used structural model analysis (Inner Model), measurement model analysisis (Outer Model), and hypothesis testing. Data processing was performed using SmartPLS 4 sofware. The result showed that Financial literacy had no significant effect on Financial Management Behavior, while Financial Attitude had a significant effect on Financial Management Behavior. Financial literacy significantly affected Locus of Control, Financial Attitude significantly affected Locus of Control, and Locus of Control did not significantly affect Financial Management Behavior. Locus of Control was unable to mediate the influence of Financial literacy and financial attitudes on Financial Management Behavior.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Financial attitude
  topic: keywords
subject: Locus of Control
  topic: keywords
subject: Financial Management Behavior
  topic: keywords
creator: Sekar Intan Guphita
creator: C. Tri Widiastuti
creator: Rita Meiriyanti
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
starting page: 164
ending page: 177
doi: 10.69714/r03wzy77

PENGARUH PACKAGING DAN PROMOSI DENGAN MINAT BELI TERHADAP KEPUTUSAN PEMBELI DI NYAH LIEM HERBAL FARM KABUPATEN KENDAL
type: item
description: This study aims to analyze the influence of packaging and promotion along with purchase intention on buying decisions at Nyah Liem Herbal Farm in Kendal Regency. It is based on the idea that purchasing decisions for a product are influenced by several factors, including the product itself, promotion, packaging, and marketing strategy. This research focuses on examining purchase intention and buying decisions for Nyah Liem Herbal feed concentrate products made from herbal ingredients. This study uses quantitative research, which is causal or associative in nature. The sampling technique used is total sampling of all consumers who purchased Nyah Liem Herbal concentrate products, totaling 38 people. Data collection in this study was carried out using a questionnaire. Data analysis employed instrument testing, prerequisite testing, and hypothesis testing with the help of the SmartPLS application. The research results show a Goodness of Fit index value of 0.698, which is higher than the normative value of 0.36, indicating that the GoF value is considered large. The percentage of the questionnaire items used shows an R-Square value for the variables of packaging and promotion on buyer decisions of 48%. Packaging and promotion on purchase intention is 92.7%. The model has an average effect size of 0.226, indicating that the model has an effect size categorized as medium or moderate. The conclusions are: (1) there is an influence of packaging and promotion on purchase intention and buyer decisions, (2) there is no significant influence of purchase intention on buyer decisions, (3) purchase intention cannot mediate the influence of promotion and packaging on buyer decisions for consumers of Nyah Liem Herbal Farm livestock concentrate products in Kendal Regency. For future researchers, it is hoped that subsequent research will add several factors that affect buyer decisions.
subject: Articles
  topic: section
subject: Packaging
  topic: keywords
subject: Promotion
  topic: keywords
subject: Purchase Interest
  topic: keywords
subject: Buyer Decision
  topic: keywords
creator: Faiz Maulana Majid
creator: Ratih Hesty Utami Puspitasari
creator: Shofif Sobaruddin Akbar
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 154
ending page: 163
doi: 10.69714/f4sg2q68

PENGARUH PENGGUNAAN BAHASA ASING TERHADAP KOMUNIKASI GEN Z
type: item
description: This study aims to analyze the influence of foreign language use on Generation Z’s communication patterns in various interaction contexts, including education, social relationships, and digital media. Generation Z is widely exposed to globalization and technological advancement, making the use of foreign languages particularly English increasingly common in daily conversations. This phenomenon is not only related to linguistic ability but also affects social identity, communication styles, and interpersonal perceptions. This study uses a descriptive qualitative approach through in-depth interviews, observation, and documentation involving informants aged 17–25. The findings indicate that foreign language use influences Generation Z’s communication in three major aspects: (1) increased linguistic flexibility and creativity, (2) social relationship dynamics shaped by differences in language competence, and (3) the emergence of hybrid communication styles combining local and foreign languages. These findings highlight the transformation of communication prompted by linguistic globalization within the everyday lives of Generation Z.
subject: Articles
  topic: section
subject: communication
  topic: keywords
subject: Generation Z
  topic: keywords
subject: foreign language
  topic: keywords
subject: linguistic globalization
  topic: keywords
creator: Ayu Azumi
creator: Dhea Amelia
creator: Ra'abiatuladawiyah Ra'abiatuladawiyah
creator: Salma Habina Pratiwi
creator: Yuni Zahara
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 144
ending page: 153
doi: 10.69714/4qwd3q18

PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP PEMBELIAN KONSUMEN PADA IKKI BABY SPA
type: item
description: This study aims to analyze the influence of price and service quality on consumer purchasing decisions at Ikki Baby Spa Banyu Urip branch in Surabaya. The development of urban lifestyles has increased demand for baby and maternal care services, creating intense competition in the baby spa industry. The research method employed is quantitative with a causal associative approach. The research sample involved 112 respondents who are consumers of Ikki Baby Spa with the criteria of having used the service at least twice. The sampling technique used purposive sampling, while data analysis used multiple linear regression with SPSS version 25. The results showed that price has a positive and significant effect on purchasing decisions with a t-value of 9.463 and significance of 0.000. Service quality also has a positive and significant effect on purchasing decisions with a t-value of 6.294 and significance of 0.000. Simultaneously, price and service quality have a significant effect on purchasing decisions with an F-value of 64.508 and a coefficient of determination of 54.2%. These findings indicate that Ikki Baby Spa consumers highly consider the price aspect in decision-making, but still expect satisfactory service quality. This research provides managerial implications that companies need to maintain competitive pricing strategies while continuously improving service quality to strengthen market position.
subject: Articles
  topic: section
subject: Price
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Purchase Decision
  topic: keywords
subject: Baby Spa
  topic: keywords
subject: Consumer Behavior
  topic: keywords
creator: Qonita Dzatin Nuha
creator: Syarif Thayib
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-05
publication date: 2025-12-05
starting page: 128
ending page: 143
doi: 10.69714/kxr1m941

IMPLEMENTASI PSAK 22 TENTANG KOMBINASI BISNIS DAN DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN BANK SYARIAH INDONESIA (BSI) HASIL MERGER TAHUN 2021
type: item
description: A merger is a corporate strategy that aims to strengthen capital structure, expand business scope, and improve operational efficiency. On February 1, 2021, three state-owned Islamic banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah, officially merged to form Bank Syariah Indonesia (BSI), making it the largest merger in the history of Islamic banking in Indonesia. This study aims to analyze the application of PSAK 22 in the merger process, particularly regarding the assessment of the fair value of assets and liabilities, the recognition of goodwill, and the quality of disclosure in the consolidated financial statements. This study utilizes a qualitative descriptive approach by analyzing BSI's 2021–2023 financial audit reports, OJK publications, and IAI regulations. The findings indicate that BSI has met the formal compliance standards of PSAK 22 through the implementation of the Purchase Price Allocation (PPA) and the evaluation of goodwill impairment. However, transparency regarding the valuation methodology, cash flow assumptions, discount rates, and valuation sensitivity is still lacking, giving rise to the risk of information asymmetry and the possibility of goodwill overvaluation. Therefore, increased transparency in disclosure is necessary to ensure that the quality of BSI's reporting is comparable to global best practices and to strengthen stakeholder confidence after the merger.
subject: Articles
  topic: section
subject: Merger
  topic: keywords
subject: Bank Syariah Indonesia
  topic: keywords
subject: PSAK 22
  topic: keywords
subject: Market Value
  topic: keywords
subject: Goodwill
  topic: keywords
creator: Fatima Nur Janah
creator: Haniifah Khoirunnisaa
creator: Anna Nailul Farchani
creator: Devina Triarshinta
creator: Endang Kartini Panggiarti
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
starting page: 120
ending page: 127
doi: 10.69714/83vmn368

https://journal.smartpublisher.id/index.php/jimat/article/view/1198
type: item
title: PENGARUH AUDIT TENURE, FEE AUDIT, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2021-2024)
description: This study aims to analyze the influence of audit tenure, audit fee, auditor rotation, and firm size on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research method uses secondary data obtained from the companies’ annual reports. Samples were selected using purposive sampling based on specific criteria, and data were analyzed using logistic regression. The results show that audit tenure has a significant negative effect on audit quality. Meanwhile, audit fee, auditor rotation, and firm size have a significant positive effect on audit quality.
subject: Articles
  topic: section
subject: Audit Quality
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Audit Fee
  topic: keywords
subject: Auditor Rotation
  topic: keywords
subject: Firm Size
  topic: keywords
creator: Etheline Angelica Goldie
creator: Anissa Amaliya Mulya
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
starting page: 226
ending page: 235
doi: 10.69714/s1961230

PERAN ASPEK KEPERILAKUAN DALAM PENERAPAN AKUNTANSI KEBERLANJUTAN: DARI KESADARAN SOSIAL HINGGA IMPLEMENTASI ORGANISASI
type: item
description: The successful implementation of sustainability accounting relies not only on organizational systems and policies but also on the underlying human behavior and organizational culture. This study analyzes the role of behavioral aspects in implementing sustainability accounting through an extensive literature review of national and international publications. The findings indicate that sustainability awareness, ethical values, managerial motivation, and an open organizational culture significantly shape the effectiveness of sustainability reporting. Moreover, external pressures—such as stakeholder expectations and regulatory frameworks including the Global Reporting Initiative (GRI) and Environmental, Social, and Governance (ESG) standards—reinforce organizational commitment to social and environmental accountability. Consequently, behavioral factors are essential in transforming sustainability accounting from a compliance-oriented activity into a value-driven managerial practice. This study contributes theoretically by offering a deeper understanding of how human behavior integrates with sustainability accounting practices to support long-term sustainable development.
subject: Articles
  topic: section
subject: Sustainability accounting
  topic: keywords
subject: behavioral aspects
  topic: keywords
subject: sustainability awareness
  topic: keywords
subject: ESG
  topic: keywords
subject: GRI
  topic: keywords
creator: Ambarwati Akib
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-19
publication date: 2025-11-19
starting page: 114
ending page: 119
doi: 10.69714/64n18h21

SYSTEMATIC LITERATURE REVIEW: DAMPAK AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA
type: item
description: This study aims to comprehensively examine previous research findings regarding the impact of acquisitions on the financial performance of companies listed on the Indonesia Stock Exchange. In the business world, acquisitions are often used as a strategy to expand markets, improve operational efficiency, and strengthen competitive positioning. However, prior studies have shown inconsistent results, indicating the need for a more comprehensive literature review. By applying the Systematic Literature Review (SLR) method, this research analyzes ten journal articles published between 2021 and 2024. The findings reveal that some studies report improvements in efficiency and profitability after acquisitions, while others indicate a decline or no significant changes in financial performance. These variations are influenced by factors such as industry characteristics, financial conditions, and the effectiveness of post-acquisition integration. Overall, this study concludes that acquisitions do not necessarily lead to improved financial performance.
subject: Articles
  topic: section
subject: Acquisition
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
creator: Rahmania Dewi
creator: Fira Fira
creator: Amanda Dewi Fadillah
creator: Aurora Choirunnisa
creator: Endang Kartini Panggiarti
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
starting page: 94
ending page: 102
doi: 10.69714/8n3ac165

PENGARUH STRUKTUR MODAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022–2024)
type: item
description: This study aims to analyze the effect of Capital Structure and Good Corporate Governance (GCG) on the financial performance of banks listed on the Indonesia Stock Exchange for the period 2022–2024. Capital Structure is measured by the Debt to Equity Ratio (DER), while GCG is represented by the Board of Commissioners, Board of Directors, Audit Committee, and Institutional Ownership. Financial performance is measured using Return on Assets (ROA). The analysis was conducted using multiple linear regression with SPSS version 27. The results show that Capital Structure has a significant effect on financial performance, while all GCG indicators do not have a significant partial effect. However, simultaneously, all independent variables have a significant effect on financial performance. These findings indicate that optimal management of Debt to Equity Ratio (DER) in accordance with regulatory provisions is an important factor in maintaining the stability of bank profitability. In addition, the effective implementation of GCG through increased board competence and independence is necessary to strengthen oversight and transparency. The results of this study have practical implications for bank management and investors in making funding decisions, governance policies, and strategies to improve financial performance
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Good Corporate Governance (GCG)
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Rizka Ardillah
creator: Riska Ayu Setiawati
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
starting page: 103
ending page: 113
doi: 10.69714/pkdw7z42

PENGARUH SIMPANAN SAHAM TERHADAP KETAHANAN LEMBAGA DENGAN JUMLAH ANGGOTA SEBAGAI VARIABEL MODERASI PADA KSP. KOPDIT BINA PERTIWI MAUMERE
type: item
description: This study aims to examine and analyze the effect of share savings on institutional resilience, with the number of members as a moderating variable at KSP Kopdit Bina Pertiwi Maumere. This research employs a quantitative approach. The data used are financial reports consisting of share savings, number of members, and the cooperative’s net income (Sisa Hasil Usaha/SHU) from fiscal years 2020 to 2024. The analytical methods applied include simple linear regression and Moderated Regression Analysis (MRA). The results indicate that share savings do not significantly affect institutional resilience, meaning that the amount of share savings does not directly increase the cooperative’s profit or resilience. Furthermore, the number of members does not moderate the relationship between share savings and institutional resilience. This suggests that even when membership declines, it does not necessarily enhance the contribution of share savings to SHU growth. The contribution of this study is to provide empirical insights for developing more effective cooperative governance strategies aimed at improving community economic welfare through the optimization of financial structure and membership engagement.
subject: Articles
  topic: section
subject: Share Deposits
  topic: keywords
subject: Institutional Resilience
  topic: keywords
subject: Number of Members
  topic: keywords
subject: SHU
  topic: keywords
creator: Angelucia Cindy Sulistiawati
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-20
publication date: 2025-10-20
starting page: 54
ending page: 61
doi: 10.69714/g2xd2881

PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA SUB SEKTOR MAKANAN DAN MINUMAN DI BEI PERIODE 2020-2024)
type: item
description: The study examines the influence of institutional ownership, leverage, profitability, and financial reporting quality on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach is employed, using a purposive sampling technique, resulting in a sample of 50 companies. The sampling criteria include: listed on the IDX until 2024; conducted their IPOs before 2020 and remained continuously listed throughout 2020-2024; published complete annual financial statements for the entire period; and had available year-end stock price data from 2020-2024. Secondary data were obtained from the official IDX website and analyzed using the SPSS program. The results show that institutional ownership and financial reporting quality do not have a significant effect on firm value. In contrast, leverage has a significant positive effect, while profitability has a significant negative effect on firm value.
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Tesalonika Tesalonika
creator: Anissa Amalya Mulya
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-28
publication date: 2025-10-28
starting page: 62
ending page: 71
doi: 10.69714/z499e515

PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, TERHADAP AUDIT DELAY
type: item
description: A corporation's attested financial statement functions as a referential instrument for optimizing corporate performance, a condition which stimulates the interest of foreign investors to allocate capital to the firm. Superior-quality financial audit reports instill a high degree of confidence in their respective users. The primary objective of this empirical investigation is to ascertain the influence of company age, profitability, company size, and solvency upon the phenomenon of audit delay. The research population comprises non-cyclical consumer firms operating within the food & beverage sub-sector, as listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Sample selection was conducted employing a purposive sampling methodology based on pre-defined criteria, culminating in a final sample of 64 corporate entities. This investigation utilizes multiple linear regression analysis, facilitated by the SPSS Version 23 statistical software package. The empirical findings reveal that company age demonstrates no significant influence on audit delay. Conversely, profitability, operationalized as return on assets, and company size, quantified by firm size, both exert a statistically significant negative influence on audit delay. In contrast, solvency, proxied by the debt-to-asset ratio, exhibits a statistically significant positive influence on the same dependent variable.
subject: Articles
  topic: section
subject: Audit Delay
  topic: keywords
subject: Company Age
  topic: keywords
subject: Profitability
  topic: keywords
subject: Company Size
  topic: keywords
subject: Solvency
  topic: keywords
creator: Farid Fadillah
creator: Dicky Arisudhana
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-20
publication date: 2025-10-20
starting page: 36
ending page: 53
doi: 10.69714/ktgc7708

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
type: item
description: The purpose of this study is to investigate how tax avoidance is impacted by capital intensity, profitability, leverage, and corporate social responsibility. The dependent variable is tax avoidance, and the independent variables are capital intensity, profitability, leverage, and corporate social responsibility. With 95 businesses from the food and beverage manufacturing subsector listed on the Indonesia Stock Exchange between 2021 and 2024, this study makes use of secondary data. 44 businesses in all, spanning the observation years 2021–2024, were chosen as the research sample. Purposive sampling was the sample strategy used, while multiple linear regression was the analysis methodology. According to the study's findings, tax avoidance is significantly impacted by corporate social responsibility in both a partial and simultaneous manner. On the other hand, tax avoidance is not much impacted by leverage, profitability, or capital intensity..
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Capital Intensity
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Sonia Natalia
creator: Anissa Amalia Mulya
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-28
publication date: 2025-10-28
starting page: 72
ending page: 85
doi: 10.69714/4wyx9b08

PENGARUH ROA, ROE, PER, DAN EPS PADA HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2022-2024
type: item
description: This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Price Earnings Ratio (PER), and Earnings Per Share (EPS) regarding the equity values of financial institutions registered on the Indonesia Stock Exchange during the 2022-2024 timeframe. The aggregate group for this investigation comprised 47 financial corporations, of which 20 companies were selected as samples through a purposive sampling approach. The methodological approach applied included testing classical assumptions, followed by multiple linear regression modeling. The outcomes of the study suggest that ROE, PER, and EPS exert a considerable positive influence on equity values, whereas ROA demonstrates no substantial impact. In totality, the four predictor variables collectively exert a considerable influence on equity value. These results suggest that banks with strong equity performance, sound market valuation, and high earnings per share are more capable of attracting investors and driving an increase in stock prices. The contribution of this research lies in providing recent empirical evidence on the fundamental factors affecting stock prices in the Indonesian banking sector, serving as a valuable reference for investors and management in making investment decisions and developing strategies to enhance corporate performance.
subject: Articles
  topic: section
subject: Earnings Per Share (EPS)
  topic: keywords
subject: Price Earnings Ratio (PER)
  topic: keywords
subject: Return on Assets (ROA)
  topic: keywords
subject: Return on Equity (ROE)
  topic: keywords
subject: stock price
  topic: keywords
creator: Rifqotul Itsnainiyah
creator: Riska Ayu Setiawati
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-13
publication date: 2025-11-13
starting page: 86
ending page: 93
doi: 10.69714/p3nktw17

PENGARUH TOTAL ASSET TURN OVER DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PT. INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Tbk PERIODE 2014-2024
type: item
description: The purpose of this study is to examine the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) at PT Industri Jamu dan Farmasi Sido Muncul Tbk for the period 2014–2024, both partially and simultaneously. This study employs a quantitative approach using secondary data in the form of balance sheet and income statement reports. The analytical methods applied include multiple linear regression, t-test, and F-test with the assistance of SPSS version 25. The results indicate that TATO and DER each have a positive and significant effect on NPM, with a significance value of 0.001 < 0.05. Simultaneously, both variables are also found to have a significant effect on NPM, with an F-value of 77.214 > F-table 4.46 and a significance level of 0.000 < 0.05. These findings demonstrate that TATO and DER contribute positively to NPM.
subject: Articles
  topic: section
subject: Total Asset Turnover
  topic: keywords
subject: Debt to Equity Ratio and Net Profit Margin
  topic: keywords
creator: Sindi Pebiyani
creator: Hendri Prasetyo
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-03
publication date: 2025-10-03
starting page: 193
ending page: 199
doi: 10.69714/41qqqm08

PENGARUH KEPEMIMPINAN DAN KOMUNIKASI KERJA TERHADAP KINERJA KARYAWAN PADA PT GLOBAL TIMUR EKSPRESS AREA KEBAYORAN LAMA
type: item
description: The purpose of the study was to determine how much influence leadership and communication have on employee performance at PT Global Timur Ekspress Kebayoran Lama, both partially and simultaneously. The method used is a quantitative method with a sampling technique using saturated samples, and obtained a sample of 69 respondents. Data analysis using Validity Test, Reliability Test, Classical Assumption Test, Descriptive Analysis, Quantitative Analysis, Correlation Coefficient, Determination Coefficient (KD), and Hypothesis Test. The results of the study indicate that partially there is a positive and significant influence between leadership and employee performance at PT Global Timur Ekspress Kebayoran Lama. This can be proven from the simple linear regression equation Y = 18.676 + 0.567X1. The correlation value is 0.582 and the tcount value is 5.859> ttable 1.672 with a significance of 0.000 <0.05. Partially there is a positive and significant influence between communication and employee performance at PT Global Timur Ekspress Kebayoran Lama. This can be proven from the simple linear regression equation Y = 20.912 + 0.517X2. The correlation value is 0.575 and the tcount value is 5.754> ttable 1.672 with a significance of 0.000 <0.05. Simultaneously there is a positive and significant influence between Leadership and Communication on Employee Performance at T Global Timur Ekspress Kebayoran Lama. This can be proven from the multiple linear regression equation Y = 14.903 + 0.350X1 + 0.305X2. The coefficient of determination is 38.6%. And the Fcount value is 22.408> Ftable 3.16 with a significance level of 0.000 <0.05.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Communication
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Fitrah Pratama
creator: Anggada Bayu Seta
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-03
publication date: 2025-10-03
starting page: 17
ending page: 24
doi: 10.69714/7vx19b64

PENGARUH KOMUNIKASI DAN KERJASAMA TIM TERHADAP PENINGKATAN KINERJA PEGAWAI PADA DINAS PERHUBUNGAN KABUPATEN BIMA
type: item
description: This study aims to determine the effect of communication and teamwork on improving employee performance at the Bima Regency Transportation Agency. The type of research used is associative research with a quantitative approach. The sample in this study were all employees and P3k totaling 65 people, with a sample of 45 ASN employees and 20 P3k employees determined using purposive sampling. Data collection techniques used observation, questionnaires, and literature studies, while data analysis was carried out through validity tests, reliability tests, class assumption tests, multiple linear regression, correlation tests, determination coefficient tests, t tests and F tests. The results of the study indicate that 1) Communication has a significant effect on improving Employee Performance at the Bima Regency Transportation Agency, 2) Teamwork has a significant effect on improving employee performance at the Bima Regency Transportation Agency, 3) Communication and teamwork simultaneously have a significant effect on improving employee performance at the Bima Regency Transportation Agency.
subject: Articles
  topic: section
subject: Communication
  topic: keywords
subject: Teamwork
  topic: keywords
subject: Performance
  topic: keywords
creator: Nurradatul Nurradatul
creator: Jaenab Jaenab
creator: Kartin Aprianti
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-13
publication date: 2025-10-13
starting page: 25
ending page: 35
doi: 10.69714/zkzxdn69

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI BAGIAN MEDIS PADA UPT PUSKESMAS REMBANG 1
type: item
description: This study aims to analyze the factors that influence the performance of medical staff at UPT Puskesmas Rembang 1. There are 3 factors analyzed including work competence, workload, and work motivation as independent variables. The population in this study was 71 medical staff. The sampling technique used was saturated sampling. The number of samples used in this study was 71 respondents. The data analysis technique used was multiple linear regression analysis. The Adjusted R Square value of 0.701 as the variability of the dependent variable, namely employee performance, can be explained by independent variables including work competence, workload, and work motivation by 70.1% while 29.9% is explained by variations in other variables not explained in this study. The results of this study indicate that work competence has a significant positive effect on the performance of medical staff, workload has a significant positive effect on the performance of medical staff, work motivation has a significant positive effect on the performance of medical staff.
subject: Articles
  topic: section
subject: Work Competence
  topic: keywords
subject: Workload
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Performance
  topic: keywords
subject: UPT Rembang 1 Health Center
  topic: keywords
creator: Sirojul Ihsan
creator: Anik Nurhidayati
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-25
publication date: 2025-09-25
starting page: 172
ending page: 179
doi: 10.69714/752gnm49

ANALISIS KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN PADA UD. SONIA KABUPATEN BIMA
type: item
description: This research investigates the level of product completeness and service quality at UD. Sonia, Bima Regency. A descriptive research method with a quantitative approach was employed, with a sample of 100 respondents who had previously shopped at UD. Sonia. The findings indicate that UD. Sonia's product completeness exceeds 75% of the expected criteria, indicating a good performance. However, the service quality falls short of the expected criteria, scoring less than 75%. This study recommends that UD. Sonia focus on improving its service quality to enhance customer satisfaction.
subject: Articles
  topic: section
subject: Product Completeness
  topic: keywords
subject: Service Quality
  topic: keywords
subject: UD. Sonia
  topic: keywords
creator: Indra Widaryanto
creator: Muhajirin Muhajirin
creator: Ita Purnama
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-24
publication date: 2025-09-24
starting page: 09
ending page: 16
doi: 10.69714/z51cz081

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP MOTIVASI KERJA PEGAWAI DI KECAMATAN RASANAE TIMUR
type: item
description: This study aims to examine the influence of transformational leadership on employee work motivation at Rasanae Timur District. The type of research used is associative research with a quantitative approach. The population in this study consisted of 72 employees of Rasanae Timur District, with a sample of 32 civil servants selected using purposive sampling. Data collection techniques included observation, questionnaires, and literature study, while data analysis was carried out using validity tests, reliability tests, simple linear regression, correlation analysis, coefficient of determination, and t-test. The results showed that transformational leadership had no significant effect on employee work motivation. This was indicated by a significance value of 0.401 > 0.05 and a t-value of 0.852 < t-table of 1.697. Therefore, the hypothesis stating a significant influence was rejected. The study concludes that other factors beyond transformational leadership play a more dominant role in influencing employee work motivation in Rasanae Timur District.
subject: Articles
  topic: section
subject: Transformational leadership
  topic: keywords
subject: work motivation
  topic: keywords
creator: Sapril Sapril
creator: Jaenab Jaenab
creator: Rahmatia Rahmatia
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-15
publication date: 2025-09-15
starting page: 01
ending page: 08
doi: 10.69714/n029j929

PENGARUH KEPUASAN DAN LOYALITAS PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK VIVA COSMETICS DI SURABAYA
type: item
description: This study thoroughly explores the key drivers behind consumer decisions to purchase Viva Cosmetics products in Surabaya, centering on two primary factors: customer satisfaction and loyalty. In this context, satisfaction was assessed based on consumer perceptions of product quality, price fairness, and the service received. Meanwhile, loyalty was evaluated by the desire to repurchase, faithfulness to the Viva brand, and the willingness to recommend it to others. To answer this, the study employed a quantitative approach, distributing questionnaires to 107 Viva consumers in Surabaya. The selected respondents were young adults aged 17-30 with a monthly income ranging from IDR 1 million to IDR 3 million. All collected data was then thoroughly analyzed using multiple linear regression. The findings were unequivocal: customer satisfaction proved to be a powerful driver of purchasing decisions. Furthermore, loyalty played an equally crucial role. When examined collectively, both factors made a substantial contribution to a consumer's decision to buy the product. This result offers a key insight: the path to encouraging repeat purchases lies in continuously strengthening customer loyalty. This can be achieved by consistently enhancing product quality, delivering excellent service, and building a powerful brand image.
subject: Articles
  topic: section
subject: customer satisfaction
  topic: keywords
subject: customer loyalty
  topic: keywords
subject: purchasing decisions
  topic: keywords
subject: Viva Cosmetics
  topic: keywords
creator: Okta Faudika Amiarti
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-15
publication date: 2025-09-15
starting page: 154
ending page: 163
doi: 10.69714/m40a2v96

PENGARUH FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP KINERJA KEUANGAN
type: item
description: This research aims to examine the influence of Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover on Finansial Performance. Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover as an independent variable, Finansial Performance as the dependent variable. This research uses secondary data with a population of 44 companies, namely on Nikel sub sector mining companies listed on the Indonesian Stock Exchange in 2021-2024, 13 (thirteen) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with multiple linear regression analysis method. The results of this research show that partially and simultaneously Firm Size Influences Stock Price. Meanwhile, Current Rasio, Debt to Equity Ratio, Total Assets Turnover have No. Effects on Financial Performance.
subject: Articles
  topic: section
subject: Firm Size (FS)
  topic: keywords
subject: Current Ratio (CR)
  topic: keywords
subject: Debt to Equity Ratio (DER)
  topic: keywords
subject: Total Assets Turnover (TATO)
  topic: keywords
subject: Return On Assets (ROA)
  topic: keywords
creator: Leonardo Krisman
creator: Anissa Amalia Mulya
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-19
publication date: 2025-09-19
starting page: 189
ending page: 201
doi: 10.69714/x3apea88

PENGARUH GROSS PROFIT MARGIN, EARNING PER SHARE, NET PROFIT MARGIN, DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM
type: item
description: The purpose of this study was to determine the effect of Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age on Stock Price. The sample in this study amounted to 36 nickel sub sector mining companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling technique used in this study was purposive sampling with multiple linear regression analysis methods and using the SPSS version 20.0 program. The results of this study indicate that simultaneously the variables Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age affect the Stock Price. While partially Gross Profit Margin, Net Profit Margin, and Company Age have no effect on Stock Prices.
subject: Articles
  topic: section
subject: Gross Profit Margin
  topic: keywords
subject: Earning Per Share
  topic: keywords
subject: Net Profit Margin
  topic: keywords
subject: Firm Age
  topic: keywords
subject: Stock Price
  topic: keywords
creator: Nicholas Nicholas
creator: Dicky Arisudhana
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-18
publication date: 2025-09-18
starting page: 178
ending page: 188
doi: 10.69714/tfk97v60

PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT EL PROFESOR STEAK HOUSE CIPETE JAKARTA SELATAN
type: item
description: This study aims to determine the effect of work discipline and work environment on employee performance at PT El Profesor Steak House Cipete, South Jakarta, both partially and simultaneously. The sample used was a saturated sample technique totaling 56 employees. Data collection techniques through primary data and secondary data. Data analysis techniques used descriptive statistics, validity tests, reliability tests, normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t test and f test. The results of the analysis showed that: (1) partially there is a positive and significant influence between the physical work environment on employee performance at PT El Profesor Steak House Cipete, South Jakarta as evidenced by the simple linear regression equation Y = 24.128 + 0.422X1 and the calculated t value of 4.777> t table 2.005 from a significant value of 0.000 <0.05. (2) Partially there is a positive and significant influence between work discipline on employee performance at PT El Profesor Steak House Cipete, South Jakarta as evidenced by the simple linear regression equation Y = 26.603 + 0.368X2 and the calculated t value of 4.933 > t table 2.005 from a significant value of 0.000 < 0.05. (3) Simultaneously there is a positive and significant influence between the physical work environment and work discipline on employee performance at PT El Profesor Steak House Cipete, South Jakarta as evidenced by the simple linear regression equation Y = 22.276 + 0.240 X1 + 0.230 X2 and the calculated F value of 15.114 > F table 2.780 from a significant value of 0.000 < 0.05.
subject: Articles
  topic: section
subject: Physical Work Environment
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Eka Yuliana
creator: Bambang Purnomo Yanuarso
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-11
publication date: 2025-09-11
starting page: 147
ending page: 153
doi: 10.69714/h4z1jk49

PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN SPBU PERTAMINA GUNUNG ANYAR
type: item
description: This study aims to examine how service quality and price influence customer satisfaction at Pertamina's Gunung Anyar gas station. A quantitative methodology was used, including distributing a survey to 130 randomly selected individuals. The independent variables identified were service quality (X1) and price (X2), while the dependent variable was customer satisfaction (Y). Data analysis used validity and reliability tests, classical assumption evaluation, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The research findings indicate that service quality has a significant and positive impact on customer satisfaction. Furthermore, price also significantly influences customer satisfaction. Both service quality and price together have a significant influence on customer satisfaction, with the R² value reflecting the substantial contribution of these two factors in explaining differences in customer satisfaction levels.
subject: Articles
  topic: section
subject: Service Quality
  topic: keywords
subject: Price
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
creator: Lailatus Zuhro
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-08
publication date: 2025-09-08
starting page: 115
ending page: 124
doi: 10.69714/5rnseq23

PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY, RETURN ON INVESTMENT, NET PROFIT MARGIN TERHADAP HARGA SAHAM
type: item
description: This research aims to test the effect of company size, return on equity, return on investment and net profit margin on stock prices. Company size, return on equity, return on investment and net profit margin as independent variables. Stock prices are a dependent variable. This study used secondary data with a population of 44 companies, namely nickel sub-sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, as many as 36 companies were samples of research with the 2021-2024 observation year. The sampling technique used is purposive sampling by multiple linear regression analysis methods. The results of this study show that the size of the company and Return On Equity have no effect on stock prices. Meanwhile, Return On Investment and Net Profit Margin have an impact on stock prices.
subject: Articles
  topic: section
subject: Company Size
  topic: keywords
subject: Return On Equity
  topic: keywords
subject: Return On Investment
  topic: keywords
subject: Net Profit Margin and Stock Price
  topic: keywords
creator: Syifa Rizqiyyah
creator: Dicky Arisudhana
rights: Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-08
publication date: 2025-09-08
starting page: 168
ending page: 177
doi: 10.69714/j4ny5y09