https://jurnal.stieimalang.ac.id/index.php/jak/issue/feedAKADEMIKA2024-02-03T13:38:59+07:00Mr. Sudarjo, SE., MMj.akademika@gmail.comOpen Journal Systems<p>Akademika, Jurnal Manajemen, Akuntansi dan Bisnis diterbitkan oleh program Studi S1 Manajemen STIE Indonesia Malang setiap periode 2 edisi dalam satu tahun Februari dan Agustus, dikelola oleh Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang</p>https://jurnal.stieimalang.ac.id/index.php/jak/article/view/120PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP ACCOUNTING PRUDENCE PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-20222024-02-03T12:54:51+07:00RANNY ROSEDIANArannydiana.9@gmail.comFRIYANTOfri.friyanto@gmail.comYOSAR HARITSARyosarharitsar2017@gmail.com<p><em>The purpose of this research is to find out the effects of financial distress and profitability on accounting prudence. The population in this research is the whole of the construction and building subsector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019–2022. The data source used is the secondary data of the company’s financial report obtained from the official website of the Indonesian Stock Exchange. The type of research used is quantitative research. The sampling method of this research uses purposive sampling, and based on the criteria that have been determined, 15 companies were selected from 25 over 4 years of research, thus obtaining 60 data observations. The research used multiple regression analysis using the SPSS version 25 application with a significance level of 0.05. Based on the results of the research, financial distress has a positive but not significant effect on accounting prudence. While profitability has a significant negative effect on accounting prudence. Furthermore, financial distress and profitability simultaneously have a significant effect on accounting prudence.</em></p>2024-02-01T00:00:00+07:00Copyright (c) 2024 RANNY ROSEDIANA, FRIYANTO, YOSAR HARITSARhttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/112FOOD AND BEVERAGE PURCHASING DECISIONS IN THE MALANG MSME SECTOR ARE INFLUENCED BY THE HALAL LABEL AND PRODUCT QUALITY2024-02-03T12:56:51+07:00INDAH DATIN NADLIROHindahdatin@gmail.comPUJI HANDAYATIIndah.datin.2304139@students.um.ac.idARIEF NOVIARAKHMAN ZAGLADIIndah.datin.2304139@students.um.ac.id<p><em>The most significant economic pillars supporting Indonesia's development and growth are Micro, Small, and Medium-Sized Enterprises (MSMEs), particularly in the Malang region. In recent years, Malang's MSMEs business sector has grown significantly. Meeting the rising needs of consumers is essential for MSME firms to succeed. In this situation, it's critical for MSMEs to secure halal certification for their goods and goods with quality assurance. The goals of this study are to: (1) ascertain the impact of halal labels on consumer decisions regarding food and beverage products in the Malang MSME sector; (2) ascertain the impact of product quality on consumer decisions concerning food and beverage products in the Malang MSME sector; and (3) ascertain the impact of both halal labels and product quality at the same time. The sample in this study consists of 70 individuals, with the population in this study including all customers who buy and consume halal-certified MSME food and beverage goods in Malang. Multiple linear regression analysis is the data analysis technique employed in this study. The study's findings indicate that the product quality variable has a tcount of 1.107 and a significance level of 0.272 above 0.05, whereas the halal label variable has a tcount of -0.251 and a significance level of 0.803 above 0.05.</em></p>2024-02-01T00:00:00+07:00Copyright (c) 2024 INDAH DATIN NADLIROH, PUJI HANDAYATI, ARIEF NOVIARAKHMAN ZAGLADIhttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/125ANALISIS KLASTER USAHA MIKRO KECIL DI JAWA TIMUR MENGGUNAKAN METODE AGGLOMERATIVE CLUSTERING DENGAN SOFTWARE ORANGE DATA MINING2024-02-03T13:00:28+07:00MOEHAMMAD NASRI ABDOEL WAHIDnasriaw@gmail.comSUDARJOsudarjokusumo@gmail.comFRIYANTOfri.friyanto@gmail.comRADEN HARIO TIRTOSETIANTOhariosetianto79@gmail.com<p><span style="font-weight: 400;">Usaha Mikro Kecil merupakan usaha yang banyak dijalankan masyarakat. Tersebar secara spasial dan mempunyai atribut usaha yang sangat beragam. Penting melakukan klasterisasi secara benar untuk pembinaan dan monev sesuai pengelompokannya.</span></p> <p><span style="font-weight: 400;">Dalam paper ini dilakukan analisis klaster, dengan input data diolah dari data BPS tahun 2023. Data Usaha Mikro Kecil (UMK) berupa atribut jumlah usaha, jumlah serapan tenaga kerja dan nilai produksi. Data spasial (longitude, latitude) ditambahkan sebagai atribut titik kota/kabupaten. </span></p> <p><span style="font-weight: 400;">Analisis klaster menggunakan metode </span><em><span style="font-weight: 400;">Agglomerative Clustering</span></em><span style="font-weight: 400;"> berdasar data spasial dan atribut nya, menggunakan aplikasi </span><em><span style="font-weight: 400;">Orange Data Mining </span></em><span style="font-weight: 400;">versi 3.36.2 berbasis bahasa pemrograman python.</span></p> <p><span style="font-weight: 400;">Hasil analisis berupa klaster, jumlah masing-masing atribut klaster dan peta klaster UMK Jawa Timur. Luaran versi web disediakan dalam bentuk html yang dapat digunakan pemangku kebijakan untuk pembinaan UMK di provinsi Jawa Timur.</span></p>2024-02-01T00:00:00+07:00Copyright (c) 2024 Nasri, Sudarjo, Friyanto, Raden Hario Tirtosetiantohttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/118NILAI PERUSAHAAN DITINJAU DARI KINERJA KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 - 20202024-02-03T13:38:59+07:00SUDARJOsudarjokusumo@gmail.comSUYITNOdrsuyitno03@gmail.comRADEN HARIO TIRTOSETIANTOrhtirtosetiantosemm@gmail.com<p>Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan perusahaan terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui dan menganalisis adanya pengaruh Likuiditas, <em>Leverage </em>dan Profitabilitas terhadap Nilai Perusahaan. Penelitian ini menggunakan metode kuantitatif dengan teknik <em>purposive sampling </em>dimana jumlah sampel sebanyak 12 perusahaan dengan periode pengamatan 3 tahun sehingga jumlah penelitian sebanyak 36 data. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, uji t, uji F dan uji Koefisien Determinasi. Hasil penelitian menunjukkan bahwa Likuiditas yang diproksikan dengan <em>Current Ratio </em>(CR) secara parsial tidak berpengaruh signifikan terhadap Nilai Perusahaan dengan nilai sebesar 0,643. <em>Leverage </em>yang diproksikan dengan <em>Debt to Equity Ratio </em>(DER) secara parsial berpengaruh signifikan terhadap Nilai Perusahaan dengan nilai sebesar 0,003 dan Profitabilitas yang diproksikan dengan <em>Return On Equity (ROE) </em>secara parsial berpengaruh signifikan terhadap Nilai Perusahaan dengan nilai sebesar 0,000. Sedangkan Likuiditas yang diproksikan dengan <em>Current Ratio </em>(CR), <em>Leverage </em>yang diproksikan dengan <em>Debt to Equity Ratio </em>(DER), Profitabilitas yang diproksikan dengan <em>Return On Equity (ROE) </em>secara simultan berpengaruh terhadap Nilai Perusahaan dengan nilai 0,000<sup>b. </sup>Uji ????<sup>2</sup> (Koefisien Determinasi) menghasilkan nilai R Square sebesar 0.907 atau 90,7%, hal ini menunjukkan bahwa variabel independen berpengaruh sebesar 90,7% terhadap variabel dependen, sedangkan sisanya sebesar 9,3% dipengaruhi oleh variabel lain diluar penelitian ini.</p>2024-02-01T00:00:00+07:00Copyright (c) 2024 RADEN HARIO TIRTOSETIANTO, SUYITNO, SUDARJO https://jurnal.stieimalang.ac.id/index.php/jak/article/view/121PERILAKU KEHIDUPAN ANAK DI PERKOTAAN DENGAN SEKOLAH SAMBIL BEKERJA2024-02-03T13:10:05+07:00aditya Rusliadityarusli77@gmail.com<p><em>This article emphasizes on the theoretical aspect regarding the problem of school age children that go to work. Explanations referred to definitions proposed by scholars, and authorized legal institutions that are responsible for the management and the building of children’s education. Economic reasons and poverty certainly were the background and the most dominant cause that made these children went to work. In addition, psychological factors such as motivation, interest, etc were other internal factors involved.</em></p> <p><em> </em></p>2024-02-01T00:00:00+07:00Copyright (c) 2024 ADITYA RUSLIhttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/113KOMPENSASI SEBAGAI PENYEMANGAT KERJA UNTUK MENINGKATKAN KINERJA KARYAWAN2023-10-18T18:01:50+07:00Dita Rachmawatiditadahlan@gmail.comPUJI HANDAYATIditadahlan@gmail.comARIEF NOVIARAKHMAN ZAGLADIditadahlan@gmail.com<p>Compensation is a reward given by the company to employees, for their services in carrying out the duties, obligations and responsibilities assigned to them in order to achieve company goals. Providing compensation to employees has the greatest influence on employees’ thoughts about a sense of calm that generates loyalty to the company and motivates the implementation of their work. The purpose of this study is to identify compensation as a work incentive to improve employee performance. The method used is research using literature studies by examining journals and books related to the effect of compensation as an encouragement for employee performance. The results of the discussion show that the compensation given must be felt fairly by employees and the amount of compensation is not much different from what is expected by employees. If these two things can be fulfilled, the employee will be satisfied. Satisfaction will trigger employees to continue to improve their performance, so that company goals and employee needs will be achieved together.</p>2024-02-01T00:00:00+07:00Copyright (c) 2024 DITA RACHMAWATI, PUJI HANDAYATI, ARIEF NOVIARAKHMAN ZAGLADIhttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/127PENGARUH GAYA KEPEMIMPINAN DAN PELATIHAN TERHADAP KINERJA PEGAWAI2024-02-03T13:15:02+07:00SAHRIsisahri@gmail.comSUKRISPIYANTOsukrispiyanto@gmail.com<p><em>Many factors affect HR performance, including job satisfaction factors, communication factors, work experience factors, work discipline factors, leadership factors, competency factors, job training factors and work environment factors. The purposes of this study are 1) To find out and analyse the partial effect of leadership on administrative staff performance, 2) To find out and analyse the partial effect of training on administrative staff performance, 3) To find out and analyse the simultaneous effect of leadership and training on administrative staff performance, 4) To find out and analyse between leadership and training which has the most dominant influence on the performance of administrative employees. In this study, the population that became the object of research was administrative staff of 53 respondents. The results of this study indicate that leadership style has no significant effect on administrative staff performance, while training has a partially significant effect on administrative employee performance. From this study it can be seen that leadership style and training variables have a significant simultaneous effect on administrative employee performance. From the results of the study, it can be seen that training has a dominant effect on the performance of administrative employees.</em></p> <p><em> </em></p> <p><strong><em>Keywords:</em></strong><em> Leadership Style, Training, Employee Performance</em></p>2024-02-01T00:00:00+07:00Copyright (c) 2024 SAHRI, SUKRISPIYANTOhttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/128SISTEM INFORMASI MANAJEMEN KASIR DALAM KEMUDAHAN PELAYANAN DI KAFE BLOOM CAFFEINE LAB, SUHAT MALANG2024-02-03T13:17:39+07:00SISKA YUSTIKAsiskayustika0304@gmail.comAMELINA R. RIFKOHamelinarifkoh@gmail.comLORENCIA EVELYN R.Alorencia.evelyn11@gmail.com<p><em>Sistem informasi manajemen kasir adalah suatu system yang dirancang dengan tujuan untuk memudahkan pemilik usaha dalam mengolah data produk, monitoring produk dan data transaksi. Sebagai seorang pebisnis ritel, layanan, F&B, pemilik usaha memerlukan aplikasi kasir yang mampu mendukung semua kegiatan bisnis. Di era digital saat ini telah bermunculan banyak jenis aplikasi POS yang berbasis android atau Ios salah satunya aplikasi POS Qasir yang terbukti telah banyak membantu UKM Indonesia.Kafe Bloom Caffeine Lab, merupakan salah satu kafe yang bertempat di perumahan Permata Jingga Suhat, Malang yang mana selalu berusaha mengedepankan dalam peningkatan pelayanan terhadap pelanggan. Penelitian ini dilakukan pada bulan Oktober 2023 di kafe Bloom Caffeine Lab, menggunakan metode deskriptif kualitatif dengan data primer yang diperoleh dengan berkunjung langsung pada kfe serta dari data sekunder yang berasal dari website dan jurnal. Teknik pengumpulan data yang digunakan ialah teknik observasi, wawancara dan studi dokumentasi. Hasil penelitian ini menyatakan bahwa kafe Bloom Caffeine Lab, sudah mengimplementasikan system informasi manajemen kasir berbasis aplikasi POS Qasir sehingga kegiatan operasional kasir menjadi sangat efisisen.</em></p>2024-02-01T00:00:00+07:00Copyright (c) 2024 SISKA YUSTIKA, AMELINA R. RIFKOH, LORENCIA EVELYN R.Ahttps://jurnal.stieimalang.ac.id/index.php/jak/article/view/126Front Matter2024-01-30T09:30:45+07:00admin adminyudokurnia@gmail.com<p> </p>2024-01-30T00:00:00+07:00Copyright (c) 2024 admin admin