https://ejurnal.ubharajaya.ac.id/index.php/JIAM/issue/feed Jurnal Ilmiah Akuntansi dan Manajemen 2023-12-04T04:21:06+00:00 Dr. Amor Marundha, S.E., Ak., M.Ak. CA [email protected] Open Journal Systems <p align="justify"><strong>Jurnal Ilmiah Akuntansi dan Manajemen</strong> merupakan jurnal ilmiah yang menyajikan hasil karya ilmiah baik secara teori dan empiris dari bidang ilmu Akuntansi dan Manajemen yang mendukung pembangunan nasional ekonomi di Indonesia. <strong>Jurnal Ilmiah Akuntansi dan Manajemen</strong> menyajikan tulisan-tulisan ilmiah yang memuat hasil-hasil penelitian, ulasan-ulasan ilmiah serta membahas penelitian yang menjadi obyek kajian yang dapat dipertanggungjawabkan. <strong>Jurnal Ilmiah Akuntansi dan Manajemen</strong> diterbitkan pertama oleh Fakultas Ekonomi Universitas Bhayangkara Jakarta Raya (FE UBJ) pada Mei 2007. Hal ini ditandai dengan diberikan ISSN oleh LIPI Indonesia. Untuk menjamin berlangsungnya penerbitan jurnal, maka sumbangan tulisan dan atau resensi serta referensi buku-buku ilmiah sangat dihargai. Karangan ilmiah dan tinjauan buku-buku yang diterbitkan, sepenuhnya menjadi tanggung jawab penulis. <strong>Jurnal Ilmiah Akuntansi dan Manajemen</strong> dikelola oleh FE UBJ pada mulanya, dan kemudian terjadi perubahan nama menjadi Fakultas Ekonomi dan Bisnis (FEB UBJ) pada tahun 2020. Diterbitkan secara konsisten pada bulan Mei dan November setiap tahunnya. <strong>p-ISSN 0216-7832 e-ISSN 2775-9326.</strong></p> https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/677 ANALYSIS OF RECEIVABLES LOSS RESERVE POLICY AT PT. IP NETWORK SOLUSINDO 2023-11-23T02:34:29+00:00 Walsa Azisa Putri [email protected] Triana Yuniati [email protected] Tutiek Yoganingsih [email protected] <p><em>The purpose of this study aimed to analysis of allowance for doubtful debt PT. IP Network Solusindo. The type of research used is descriptive qualitative by extracting data through intervies, observation and documentation. By using accounts receivable report, aging schedule of accounts receivable and profit loss statement PT. IP Network Solusindo. Based on the result of the research and discussion conducted by researches, the allowance for doubtful debt at PT. IP Network Solusindo are doing by recognition of allowance for doubtful debt as bad debt expense by using allowance method. The measurement of allowance for doubtful debt using aging schedule of accounts receivable that the percentage is decided by the management by the credit policy. The disclosure and recognition of accounts receivable was recorded as the net value after deducted with the allowance for doubtful debt. Accounts receivable and allowance for doubtful debt in PT. IP Network Solusindo is appropriate according to PSAK 71.</em></p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/1994 THE INFLUENCE OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE PT BURANGKENG MAJU TEHNIK (BMT) IN EAST BEKASI 2023-11-28T04:22:10+00:00 Ayu Lestari [email protected] Rycha Kuwara Sari [email protected] <p>The research conducted aims to determine simultaneously and partially the independent variables, namely Work Motivation and Work Discipline, the dependent variable Employee Performance. The method used in this research is quantitative method, where in this study using Purposive Sampling calculation with the slovin formula. The population in this study were all employees totaling 100 employees with a sample of 80 respondents. Based on the results of the study, in the partial test (T) the Work Motivation variable does not have a partial positive effect on Employee Performance with a value of 1.968 (t-count)&gt; 1.66412 (t-table) with a significant value of 0.053 &lt;0.05. And the Work Discipline variable has a positive influence on Employee Performance with a value (t-count) of 5.216&gt; 1.66412 (t-table) with a significant value of 0.000 &lt;0.05. Furthermore, in the simultaneous test (f) the Work Motivation and Work Discipline variables simultaneously have a positive effect on the Employee Performance Variable with a value (f-count) of 29.536&gt; 2.72 (f-table) with a significant value of 0.000 &lt;0.05. Then the determination test (R2) resulted that the correlation between the two variables of Work Motivation (X1) and Work Discipline (X2) on Employee Performance (Y).<br />Keywords: Work Motivation, Work Discipline, Employee Performance</p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/684 ANALYSIS OF THE APPLICATION OF THE BALANCE SCORECARD METHOD IN MEASURING THE PERFORMANCE OF PT. KENCANA PESAKA ABADI 2021-07-20T09:54:10+00:00 Nurul Amelia [email protected] Wirawan Widjanarko [email protected] <p><em>This study aims to analyze the company using four perspectives, namely the financial perspective. Customer perspective, internal business process perspective, learning and growth perspective. The research method used is descriptive qualitative using secondary and primary data sources of PT Kencana Pesaka Abadi in 2018-2020 and data collection methods using documentation, observation and interviews. Results Based on research that the application of the Balance Scorecard method in measuring company performance 2018-2020 has been effective with the company's health level. KEP-100/MBU/2002 77.83% with a weighted value of 100%, the company's performance value is A = HEALTHY from a financial perspective, customer perspective, business and internal perspective, growth and learning perspective.</em></p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/2049 THE IMPACT OF WORK MOTIVATION, WORK DISCIPLINE AND WORK ENVIRONMENT ON EMPLOYEE PRODUCTIVITY PT BERJAYA MAKMUR INDONESIA JAKARTA 2023-11-28T07:08:52+00:00 Mar'atus Solicha [email protected] Supardi [email protected] <p><em>The purpose of this study was to evaluate the effects of employee work motivation, work discipline, and work environment on overall employee productivity PT Berjaya Makmur</em> <em>Indonesia. Ths research is a quantitative research in which the objects used are</em> <em>employees of the engineering and production staff and marketing staff at PT</em> <em>Berjaya Makmur Indonesia. The data used in this study are primary data using</em> <em>questionnaires and secondary data sourced from books and journals by looking at</em> <em>the results of previous studies. The number of samples in this study's analysis was determined using the lovin formula. A total of 100 respondents served as samples for this investigation. SPSS data analysis software, version 23, was used to process the data. The results of this study indicate that work motivation, work discipline, and</em> <em>work environment simultaneously have an impact on work productivity for</em> <em>employees of PT Berjaya Makmur Indonesia. The variable that has a more</em> <em>dominant impact on work productivity is the variable work motivation, this is</em> <em>indicated by the regression coefficient of motivation discipline which is larger</em> <em>than the regression coefficient on work discipline and work environment.</em></p> <p><em>&nbsp;</em></p> <p><strong>Keywords&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; :&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><em>work motivation, work discipline, work environment, work productivity.</em></p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/2144 THE INFLUENCE OF RATIO ANALYSIS ON PROFIT GROWTH OF CIGARETTE COMPANIES LISTED ON BEI 2023-11-28T07:44:08+00:00 Nickori Julia [email protected] Eri Bukhari [email protected] Supriyanto [email protected] <p><em>The purpose of this study was to measure the effect of the current ratio, debt to equity ratio, total asset turnover and return on equity on profit growth. This research is a quantitative research where the object used is a cigarette manufacturing company listed on the Indonesia Stock Exchange. The data used in this study is secondary data with the sampling method using saturated sampling method. The number of samples used in this study were 5 companies. The data analysis method that will be used to test the hypothesis in this study is the statistical program for social science (SPSS) with the SPSS 2.2 application. The results of this study indicate that the debt to equity ratio has a positive and significant effect on profit growth. However, the variables current ratio, total asset turnover and return on equity have no effect on profit growth. This research has limitations on the object of research which is only carried out in cigarette manufacturing companies. This can be a suggestion for further researchers</em></p> <p><em> </em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>current ratio, debt to equity ratio, total asset turnover, return on equity, profit growt</em></p> <p><em> </em></p> <p> </p> <p> </p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/3316 ANALYSIS OF TAX MANAGEMENT IMPLEMENTATION IN THE FRAMEWORK OF TAX SAVING 2023-11-25T02:55:42+00:00 Elia Rossa [email protected] Sarini Eka Wulandari Putri [email protected] Uswatun Khasanah [email protected] <p><em>T</em><em>his study aims to determine the tax management applied to obtain tax savings at PT. Mario Mikron Metalindo. </em><em>T</em><em>he research method used is descriptive qualitative research. The type of data in this study was obtained from primary data, where researchers conducted research directly in the field with interview techniques with resource persons, observation and documentation and secondary data taken from literature studies. The results&nbsp;</em><em>of this study indicate that PT. Mario Mikron Metalindo has implemented tax management properly and correctly in accordance with applicable tax regulations. The company uses several strategies or steps in implementing tax management, so that the company obtains tax savings.</em></p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/3228 THE INFLUENCE OF WORK SUPERVISION, WORK DISCIPLINE AND WORK ENVIRONMENT ON WORK PRODUCTIVITY IN THE SACHET SECTION AT PT.LW 2023-11-20T01:26:38+00:00 Putri Septianingsih [email protected] Bintang Narpati [email protected] Murti Wijayanti [email protected] Widi Winarso [email protected] <p>This study aims to analyze the effect of work supervision, work discipline and work environment on employee productivity. The research was conducted using the questionnaire distribution method as a data collection tool. The research sample consisted of 130 respondents who were employees of PT.LW. The results showed that work supervision has a significant positive effect on employee productivity. Analysis method using Multiple Linear Regression method. The test results proved that the variables of Supervision (X1), Discipline (X2), Work environment (X3) and Employee Productivity (Y) had a significant simultaneous effect with the results of multiple linear regression analysis in the F test. These results are obtained from the f-count greater than the f-table (29.052&gt; 2.68), while the partial effect is significant through the t test. These results are obtained from the t-count value on the Work Supervision variable (X1) of 3.860 the t-count value on the Work Discipline variable (X2) of 5.219 and the t-count value on the Work Environment (X3) of 2.640 the t-count value is greater than the t-table of 1.97897. So that the independent variables, namely Supervision, Discipline and Work Environment, have an effect on the dependent variable, namely Employee Productivity.</p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/2757 THE INFLUENCE OF MOTIVATION AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT THE BEKASI CITY REGIONAL GENERAL HOSPITAL 2023-11-28T07:52:57+00:00 Rosfitri Anggraeni Anggraeni [email protected] Jumawan [email protected] Indah Rizki Maulia [email protected] <p>&nbsp;The importance of human resources is a determinant for the continuity of the company's operations. Employee performance problems occur due to excessive job satisfaction and result in employee motivation. This research was conducted at the general hospital in the city of Bekasi. In this study the authors use quantitative. The type of data used in this study was primary data and secondary data, with calculations using SPSS 25. The sample in this study was 133 respondents from the general hospital in the city of Bekasi. Based on the results of the research analysis on the variable work motivation (X1), a t count value of 0.0014 &gt; 1.99962 (t table) was obtained with a sig of 0.989 &gt; 0.05 or a significant value less than 0.05. . Based on that, then H1 is accepted, which means that partially Work Motivation (X1) has a positive and significant effect on Employee Performance (Y). the variable Job Satisfaction (X2) obtained a t-count value of 1.188 &gt; 1.99962 (t table) with a sig 0.237 &gt; 0.05 or a significant value less than 0.05. It was concluded that partially Job Satisfaction (X2) has a positive and significant effect on Employee Performance (Y). Based on that, then H2 is accepted, which means that partially Job Satisfaction (X2) has a positive and significant effect on Employee Performance (Y), based on that H1 and H2 are accepted which means that simultaneously work motivation (X1) and Job Satisfaction (X2) positive and significant to Employee Performance (Y).</p> <p>&nbsp;</p> <p>&nbsp;</p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/1995 THE INFLUENCE OF SERVICE QUALITY AND LOCATION ON BUYER SATISFACTION AT COFFEE NAKO TOURIST CITY 2023-11-28T07:57:07+00:00 Alfianti [email protected] M. Fadhli Nursal [email protected] <p>This study aims to determine and prove whether service quality and location simultaneously and partially have a significant effect on customer satisfaction. The population in this study were all consumers of Kopi Nako Kota Wisata which is located at Blok D No.11 Jl. Wisata Utama, Cibubur, Bogor, totaling 130 respondents. Based on the results of the study, it states that factors that affect satisfaction exist. This is evidenced by the multiple linear regression equation obtained is Y = 1.246 + 0.290X1 + 0.2871X2. Simultaneously, the results obtained from this study are that the Service Quality and Location variables have a significant effect on the Consumer Satisfaction variable, with the results showing f count&gt; f table of f count 141.603&gt; f table 3.07. Partially the results show that the Service Quality variable has an effect and is significant to satisfaction, with the results showing the value of t count 5.193&gt; t table 1.656 and sig value. 0.000 &lt;0.05 and the Location variable also has a significant effect on satisfaction with the results showing t count of 5.676&gt; 1.656 and sig value. 0.000 &lt; 0,05.<br />Keywords: Service Quality, Location, Customer Satisfaction</p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen https://ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/3352 SUSTAINABLE INNOVATIONS, STRATEGIC MANAGEMENT, SUPPLY MANAGEMENT AND R&D ACTIVITIES IN THE COSMETICS INDUSTRY: 2023-12-04T04:21:06+00:00 Duygu Hidiroglu [email protected] <p><strong>Purpose</strong> – In this study, in the light of best practices and strategies of AKALIFE PHARMACEUTICALS, which develops first-class cosmetics and dermo cosmetics products and manufactures also food supplements; the research question “How cosmetics companies can sell their sustainable innovations to the customers?” has been answered.</p> <p><strong>Design/methodology/approach</strong> – In order to answer the research question a survey was formed and the data obtained from this survey, The paper discusses what takes for a cosmetics companies to achieve sustainable accomplishments in a cosmetics industry. In this context, besides the accomplished practices of AKALIFE PHARMACEUTICALS, data was collected from 107 people by survey method by selecting three independent variables that are effective on the preferability of sustainable innovations in the cosmetics sector. The statistical analyzes of these data were completed and the findings were discussed.</p> <p><strong>Findings</strong> – As a result of the analysis, it has been observed that the most effective primary factor on the preferability of sustainable innovations invented on the cosmetics industry by customers is R&amp;D activities. The fact that cosmetics companies develop niche formulas that have never been applied before and produce unique cosmetic products by supplying raw materials that have not been used in any cosmetics product before, brings about them to strengthen their position in the cosmetics market and provide a strong comparative advantage over their rivals. It has been observed that the effectiveness of strategic management is almost as effective as the efficiency of supply management, although not as much as the efficiency of supply management, in the customer's preference of cosmetics products as sustainable innovations.</p> <p><strong>Originality/value</strong> – Cosmetics industry, which is a dynamic and innovative sector that is always open to change, attracts the attention of many entrepreneurs and investors in these days. The study concludes that it is crucial for sustainable cosmetics companies to take advantage of the values of sustainability, healthy content, uniqueness and innovation in generating a prosperous corporate identity and potent brand image that customers will adhere to.</p> 2023-11-28T00:00:00+00:00 Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Manajemen