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All Journal Jurnal Manajemen Dan Kewirausahaan Journal of Business, Social and Technology Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Bharasumba Jurnal Multidispliner Journal of Economics and Management Indonesian Journal of Innovation Multidisipliner Research
Sujono Sujono
Department Of Management, Faculty Of Economics And Business, Halu Oleo University, Indonesia
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Penerapan Critical Path Method (CPM) Pada Pembangunan Gedung Unit Kesehatan Sekolah (UKS) SDN 1 BBJ Kabupaten Buton Utara Muhammad Edhi Safar Juniad Mbaru; Surya Sakti; Sujono Sujono; Try Sugiyarto Soeparyanto; Ridwan Syah Nuhun
Journal of Business, Social and Technology Vol. 6 No. 2 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i2.533

Abstract

Latar Belakang: Pembangunan Gedung Unit Kesehatan Sekolah (UKS) di Sekolah Dasar Negeri 1 Banu-Banua Jaya (BBJ) merupakan bagian dari upaya penguatan infrastruktur pendidikan dasar di wilayah pesisir yang memiliki keterbatasan akses layanan kesehatan. Dalam konteks tersebut, perencanaan proyek yang matang menjadi sangat penting untuk mencegah keterlambatan pelaksanaan dan pembengkakan biaya proyek. Tujuan: Penelitian ini bertujuan untuk merencanakan dan menganalisis penjadwalan proyek pembangunan gedung UKS dengan menggunakan metode Critical Path Method (CPM) guna meningkatkan efisiensi dan efektivitas pelaksanaan proyek. Metode: Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Data primer diperoleh melalui wawancara dan observasi lapangan, sedangkan data sekunder berupa dokumen Rencana Anggaran Biaya (RAB). Data RAB diolah dengan mengidentifikasi aktivitas proyek, menentukan durasi masing-masing aktivitas, serta menyusun jaringan kerja proyek untuk menghitung jalur kritis menggunakan metode CPM. Hasil: Hasil penelitian menunjukkan bahwa jalur kritis proyek terdiri dari aktivitas A–C–B–E–F–I–J–K dengan total durasi pelaksanaan selama 189 hari kalender atau 27 minggu. Durasi tersebut lebih cepat 25 hari dibandingkan dengan durasi kontrak awal yang direncanakan selama 214 hari. Kesimpulan: Penerapan metode Critical Path Method (CPM) terbukti mampu membantu manajemen proyek dalam mengoptimalkan penggunaan waktu dan sumber daya. Perencanaan teknis yang sistematis dan visualisasi jaringan kerja proyek memungkinkan pelaksana proyek untuk mengantisipasi potensi keterlambatan secara lebih terstruktur dan meningkatkan efektivitas pengendalian jadwal proyek.
THE EFFECT OF CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH EARNINGS MANAGEMENT AS MEDIATION VARIABLE Mariani Mariani; Dedy Takdir Syaifuddin; Sujono Sujono; Usman Usman
Jurnal Multidisipliner Bharasumba Vol 5 No 01 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i01.1959

Abstract

This study examines the effect of corporate governance and intellectual capital on financial performance, with earnings management as a mediating variable, in banking companies listed on the Indonesia Stock Exchange during the 2017–2024 period. Using purposive sampling, 20 banks with a total of 160 observations were selected as the research sample. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and intellectual capital have a positive and significant effect on financial performance, with intellectual capital emerging as the most dominant factor. However, corporate governance and intellectual capital do not have a significant effect on earnings management. Furthermore, earnings management does not mediate the relationship between corporate governance or intellectual capital and financial performance. These findings suggest that improvements in financial performance within the banking sector are driven more by the direct implementation of sound corporate governance practices and effective management of intellectual capital rather than through earnings management practices.
DAMPAK FINANCIAL BRAND VALUE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN (Study Perusahaan Consumer Non-Cyclicals Sub-Industri Food & Baverage 2018-2023) Wahyuniati Hamid; Sujono; Elvi; Dzulfikri Azis Muthalib
Jurnal Multidisipliner Bharasumba Vol 5 No 03 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i03.2628

Abstract

Brand value is an important intangible asset that can enhance customer loyalty, reduce marketing costs, and support premium pricing, thereby contributing to a company's profitability and firm value. This study aims to examine the impact of financial brand value on profitability and firm value in the Food & Beverage sub-industry in Indonesia during the 2019–2023 period, using a quantitative research design with annual report data from 17 companies selected through purposive sampling. Data were analyzed using panel regression, classical assumption tests, and hypothesis testing. The results show that financial brand value has no significant effect, and tends to be negatively related, to ROA, ROE, and ROC. The prestige driver shows mixed and insignificant results across all three profitability indicators. The loyalty driver is the most significant positive factor influencing ROA and ROE. The extension driver generally shows no significant effect. Regarding firm value, brand value has a significant positive effect on stock price but an insignificant negative relationship with Tobin's Q. Interestingly, the previous year's brand value has a significant positive effect on ROA and ROC, indicating a long-term effect of brand value on financial performance.
Pengaruh Profitability dan Dividend Policy terhadap Firm Value (Studi Pada Seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia periode 2021-2024) Dwi Gina Elyka Faradhiba; Buyung Sarita; Sujono Sujono; Wahyuniati Hamid; Usman Usman
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1555

Abstract

Tujuan penelitian ini adalah untuk mengkaji dan menganalisis Pengaruh Profitabilitas dan Dividend Policy terhadap Firm Value (Studi Pada Seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia periode 2021-2024)  Teknik penarikan sampel dalam penelitian ini menggunakan Purposive sampling yakni 139 perusahaan. Alat analisis yang digunakan adalah Eviews 13.Sumber data dalam penelitian ini menggunakan data sekunder, berupa laporan tahunan perusahaan website yang dipublish oleh Bursa Efek Indonesia.  Indikator pengukuran  dalam penelitian ini adalah menggunakan Profitability diukur menggunakan Return on Assets, Dividend Policy menggunakan Dividend Payout Ratio, dan Firm Value Earnings Pershare. Hasil penelitian ini menunjukkan Profitability berpengaruh positif dan signifikan terhadap firm Value, Dividend policy  berpengaruh negatif dan signifikan terhadap firm Value.  
Co-Authors Ahmad Ridwan Akbardin Akbardin Alidin, La Ode Asfahyadin Anggy Wardhani Ruslan Ansir Ansir Asrip Putera Buyung Sarita Dedy Takdir Syaifuddin Dewi Kurniati Aifu Dwi Gina Elyka Faradhiba Elvi Faisal Maarif Frieddelia Wathilda Muhaling Harmiati Bahar Ibnu Hajar Madi, Riski Amali Mariani Mariani Marliati Marliati Muh. Akbar Muktadirun Muhammad Edhi Safar Juniad Mbaru Muhammad Masri Muhammad Muchzamil Muthalib, Dzulfikri Azis Nuhun, Ridwan Syah Nuryamin Budi Salma Saleh Samdin Surya Sakti Try Sugiyarto Soeparyanto Usman Usman Valentinus Amstrong TN Wahyuniati Hamid Wahyuniati Hamid Wiwiek Wijiastuty Soeparyanto Zaluddin Zaluddin Zaludin Zaludin