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J-MAS (Jurnal Manajemen dan Sains)
Published by Universitas Batanghari Jambi
ISSN : 2541688X     EISSN : 25416243     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel hasil penelitian dan artikel yang masuk hendaknya bukan hasil plagiat dan belum dipublikasikan di tempat lain. Artikel akan di review oleh reviewer dan hasilnya akan dikomunikasikan kepada penulis
Arjuna Subject : -
Articles 28 Documents
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Search results for , issue "Vol 5, No 2 (2020): Oktober" : 28 Documents clear
Determinan Ketimpangan Indeks Pembangunan Manusia di Provinsi Jambi Arniwita Arniwita; Deka Veronica; Ahmad Soleh
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.186

Abstract

The Human Development Index (HDI) is an index to measure human achievement and is one of the indicators used in looking at people's well-being in a region. The higher the HDI value in a region, the better the level of welfare in the region. So often HDI is considered to have been able to represent the welfare level of the population, because in the HDI includes elements that include economic and noneconomic variables. Non-economic variables are measured from the level of public education and the degree of public health. While economic variables are measured from income levels indicating people's purchasing power, the three are related to each other. However, if you look at the conditions in Jambi Province, there is an interesting phenomenon where the development of the government does not or lack a real impact on the improvement of the Human Development Index (HDI), so it is necessary to do this research. The purpose of this study is to analyze the inequality, influence and relationship of the variables of the human development index which includes Gross Regional Domestic Product (GRDP) per capita, the number of medical personnel, the number of basic health facilities, the number of poor people as well as the number of teachers in public elementary schools as dependent variables with the human development index (HDI) as dependent variables. The data analysis method used in this study is a qualitative and qualitative descriptive method of explanatory properties, using sekuder data in the period 2008-2017. The data analysis tool used in this study uses the usual Weighted Coefficient of Variation (CVw) method for the first problem, the subsequent regression of the data panel for the second problem and the person correlation for the third problem. The hypothesis test in this study shows that there is inequality in IPM-forming variables in Jambi Province, further influence and significant relationship between ipm-forming variable inequality and HDI in Jambi Province.
Peningkatan Kinerja Pemasaran UMKM Melalui Dimensi Kewirausahaan di Kabupaten Kerinci Edia Satria; Ida Yusnita; Ayu Esteka Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.177

Abstract

Entrepreneurship is believed to be a tool to encourage economic growth to solve other economic problems, such as unemployment, poverty and social inequality. Micro, Small and Medium Enterprises is a business that plays an important role in the national economy. The success of the marketing of Micro, Small and Medium Enterprises is influenced by the dimension of entrepreneurship. The dimensions of entrepreneurship used in this study are economic entrepreneurship, resource-based entrepreneurship and human capital entrepreneurship. Respondents in this study were actors of Micro, Small and Medium Enterprises (MSMEs) in Gunung Raya Subdistrict, Kerinci Regency as many 100 respondents. The Model Testing Technique in this study used the Structural Equation Model (SEM) using AMOS. The results showed that the Entrepreneurship Dimension had a positive and significant effect on the Market Performance of MSMEs. The magnitude of the influence of entrepreneurship Dimension on Market Performance of MSMEs is 0.231 or 23.1%, so it is necessary to support entrepreneurship Dimension to increase the Market Performance of MSMEs.
Faktor–Faktor yang Mempengaruhi Inflasi Provinsi di Sumatera Siswoyo Siswoyo; Asrini Asrini
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.201

Abstract

The purpose of this study is to know and analyze inflationary developments, road infrastructure, government spending, provincial minimum wage and economic growth provincial in Sumatra. know and analyze the influence of road infrastructure, government spening, provincial minimum wage and economic growth provincial in Sumatra. This research uses descriptive analysis method to know the development of each research variables and quantitative methods by using panel data regression approach random effect. Based on the results of descriptive analysis of inflationary development fluctuate, road infrastructure stagnated and government spending,provincial minimum wage and economic growth incresed every year. While the result of regression of panel data with random effect approach variable of provincial minimum wage have positive and significant influence to inflation of provincial in sumatra. While road infrastructure, government spending, economic growth have no significant effect on provincial inflation in Sumatra.
Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing UMKM Kota Jambi Efandri Agustian; Indah Mutiara; A Rozi
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.192

Abstract

The development of information and technology causes fierce business competition, causing micro, small and medium enterprises (MSMEs) to be able to survive and compete for market share by implementing strategies, concepts and good management designs. Management is the key factor for success in the era of technology and information nowadays in order to create opportunities for its products. The purpose of this study is to determine the strengths, weaknesses, opportunities and threats, to compile IFAS (Internal Factor Analysis Summer) and EFAS (External Factor Analysis Summer) and to find out a good marketing strategy after analyzing with SWOT (Strength, Weakness, Opportunity, Threat). The phenomenon that exists, MSME entrepreneurs facing fierce competition is marked by the proliferation of products from outside the region. This study uses the SWOT analysis method to identify the company's internal and external factors. The data were collected through observation, interviews, and distribution of questionnaires to MSME entrepreneurs. The results of these studies as follow: (1) the results of the IFAS analysis are 4.00 that the position is very profitable for the company, in which the strongest factor in the internal company is guaranteed product quality. (2) The results of the EFAS analysis obtained a score of 2.66, in which this position is medium from the external factors of the company, in other words, there are still many companies that supposed to extend optimize opportunities to minimize existing threats. (3) The IE matrix results show the current average position of MSMEs in Quadrant 1, this is very profitable situation in which the company has excellent opportunities and strengths. The strategy that should be applied in this condition is to support policies development through activities: documentation, interviews and observations. The data analysis technique used content analysis (research documentation) and descriptive analysis.
Analisis Kinerja Keuangan Perusahaan pada PT. Japfa Comfeed Indonesia Tbk Jezzyca Ria Paramita; Iwan Eka Putra; Abd Halim; Ermaini Ermaini
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.182

Abstract

Financial performance is an overview of how a company's financial condition is. To assess financial performance is used with a benchmark commonly called financial ratios. Financial ratios used are usually such as profitability ratio, liquidity ratio and solvency ratio. in addition to using financial ratios, the company can also use the Altman Z-Score method to assess the level of the company's bankruptcy prediction. This research aims to find out the financial performance of PT Japfa Comfeed Indonesia Tbk as well as the company's future bankruptcy predictions. the research method used is quantitative analysis based on secondary data taken from the Financial Statements of PT Japfa Comfeed Indonesia Tbk for the period 2014 to 2019. The results of the study are measurements of the company's financial ratio showing sufficient value while measurements using the company's Altman Z-Score method show healthy value which means it does not go into bankruptcy.
Dampak Penerapan Good Governance, Kompetensi SDM, Penerapan SAP, Penerapan SPIP dan Pemanfaatan SIPKD Terhadap Akuntabilitas Publik Dan Kualitas Laporan Keuangan (Pemerintah Kota Jambi) Etik Winarni; Endah Tri Kurniasih; Ahmad Soleh
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.197

Abstract

The main content in quality development is the implementation of good governance. A reflection of good government implementation can be measured from the level of Public Accountability and Its Financial Statements, because both are indicators to see if a region has run good governance or not. In its context as an organization engaged in public service services, the government in its management must conduct transparency and public accountability. Public accountability in accordance with the characteristics of good governance with respect to (1) participation; (2) rule of low; (3) transparency; (4) responsiveness; (5) consensus orietation; (6) equity; (7) effectiveness and efficiency; and (8) strategy vision (Mardiasmo, 2006). This research aims to analyze the impact of good governance, Human Resources Competency (HR), Implementation of Government Accounting Standards (GAS), Implementation of Government Internal Control System (GICS) and Utilization of Regional Financial Management Information System (FMIS) on Public Accountability and Quality of Financial Report. The study used primary data and secondary data. Primary data is obtained from questionnaires distributed directly to respondents using Purposive Sampling techniques. The population in this study was the Regional Device Task Force (RDTF)/Regional Device Organization (RDO) in jambi city government, with 37 RDTF/RDO and 70 respondents. While the analysis tools used in the study are approaching the Partial Least Squares (PLS) method by negating the assumptions of OLS (Ordinary Least Squares) regression. The results showed that the implementation of good governance, Human Resources Competency (HRC), Application of Government Accounting Standards (GAS) had a positive effect on the quality of Jambi city government financial report. While the implementation of the Government Internal Control System (GICS) and the Utilization of Regional Financial Management Information System (RFMIS) partially did not have a positive effect on the quality of jambi city government financial report. Furthermore, the implementation of good governance, the Implementation of Government Accounting Standards (GAS), the Implementation of Government Internal Control System (GICS) have a positive and significant effect on Public Accountability. While the utilization of regional financial management information system (RFMIS) has not had a positive effect on public accountability.
Pengaruh Etika Profesi, Tingkat Pendidikan dan Pengalaman Kerja Terhadap Kinerja Auditor Pada Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Sumatera Utara Mercy Grace Kartika Sari Zagoto; Keumala Hayati
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.204

Abstract

The auditor's performance is a benchmark of failure or success of the duties and responsibilities given in examining financial statements. To achieve the success of the auditor's performance, of course it is influenced by several factors. Therefore, from this study, it can be known that Professional Ethics, Education level and Work Experience affect the performance of auditors in BPKP North Sumatra. This research is conducted so that each auditor can carry out their duties and responsibilities in accordance with ethics and laws so that there is no cheating. In sampling, simple random sampling method is used which means that in the selection of samples is conducted randomly that as many as 125 questionnaires are spread and that returns only 100 questionnaires. To analyze the data is to use multiple linear regression analysis. The results of this study show that professional ethics, education level and work experience have a simultaneous effect on the performance of auditors in BPKP North Sumatra. Partially Professional Ethics and Education Level does not affect the performance of auditors. While the effect on the performance of auditors is only variables only work experience.
Analisis Karakteristik Individu dan Modal Sosial Terhadap Partisipasi Masyarakat Dalam Pemanfaatan Dana Desa Arna Suryani; Atikah Atikah
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.178

Abstract

The role and participation of villagers is needed for sustainable village development. The role and participation of the community is very important for the acceleration of development in the village, where village development can be realized by the involvement or participation of the community. This research was conducted in Muaro Jambi District of Sungai Gelam sub-district in Sungai Gelam village which aims to know and analyze whether there is a relationship between individual characteristics, and social capital to community participation judging by the utilization of village funds allocation. This study uses a list of questions (questionnaires) as a research instrument. The list of questions is organized according to the research variables and distributed directly to the respondent. The samples in this study were selected based on random sampling and selected as many as 20 research samples. The data is ordinal with nonparametric statistical analysis tools to see if there is a correlation between ordinal-scale variables. Based on the results prove that individual caraeristic and social capital have a positive and significant relationship with the strength of the relationship is strong enough to the participation of members in the utilization of village funds. The results of this study prove that the characteristics of individuals shown with high levels of education and high motivation as well as social capital owned by the community in the form of trust, networking and high norms are positively related to community participation in village development through planning, implementation, evaluation and monitoring until enjoying the results. The results of this study prove the role and participation of the community is needed in the utilization of village funds starting from how to plan, how the implementation stage, how the evaluation or monitoring stage up to the stage of enjoying the results and the availability of honest, correct and transparent financial statements in order to accelerate village development through the absorption of effective and efficient village funds.
Evaluasi Keberhasilan Penggunaan Dana Desa (Studi Kasus Desa Maju Jaya Kecamatan Pelepat Ilir, Kabupaten Bungo) Deka Veronica; Etik Winarni; ahmad Soleh
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.202

Abstract

Law No. 32 of 2004 on Villages that gives villagers the opportunity to organize and take care of their own households, which is organized by promoting the principles of democracy, participatory, equalization, justice and paying attention to the potential diversity of the region is the starting point of the development change from the periphery. And strengthened by government policy in 2015 the government issued the Village Fund policy, which was marked by the publication of PMK No.49 in 2016. The reforms are a form of seriousness from the government in trying to build the country through the village. But the goodwill is certainly not all can run in accordance with expectations given the competency conditions of human resources and various conditions. Therefore, in this study will evaluate the success of the use of village funds that have been given by the government, whether it has a positive impact on the community economy. This research will be conducted in Pelepat Ilir sub-district with case studies in Maju Jaya Village and Tirta Mulya using quantitative and qualitative descriptive methods. While the data used is primary data and secondary data obtained from interviews, questionnaires and literature from the village. The analytical tools used in this study are models of effectiveness, average difference testing and SWOT analysis. With the ultimate goal of wanting to get the results of the evaluation of the successful use of the Village Fund. The results showed that judged to be successful in the management of village funds, this was shown with an effectiveness rate reaching 100 percent (very effective). Furthermore, the use of Village Funds also has an impact on improving public services and health services but has not had an impact on improving the community economy.
Pengaruh Financial Literacy dan Financial Behavior terhadap Keputusan Investasi pada Ibu-Ibu PKK Kota Jambi Indah Mutiara; Efandri Agustian
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.193

Abstract

This study aims to determine the level of influence of Financial Literacy and Financial Behavior toward investment decisions. The data used in this study are primary data, the sample used in this study were PKK members in Jambi City. The sampling technique was carried out by using purposive sampling method. The results obtained by using multiple linear regression test Y = 2,337 + 0.159 X1 + 0.518 X2, and the test of this study using the f-test, R2-test and t-test. The results of this study indicate that partially the Financial Literacy and Financial Behavior affect investment decisions. 

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