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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 38 Documents
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Search results for , issue "Vol 6, No 1 (2021): April" : 38 Documents clear
Pengaruh Current Ratio dan Total Asset Turnover Terhadap Return On Asset (Studi Kasus Industri Pertambangan Sub Sektor Minyak Dan Gas Bumi di Bursa Efek Indonesia Periode 2015-2019) Fadil Iskandar
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.235

Abstract

This research aims, first to analyze how ts that affect the Current Ratio, and Total Asset TurnOver on Return on Asset of simultaneous empirical study on mining industry sub sector of oil and gas at listed in Indonesia Stock Exchange period 2015-2019. Secondly to analyze how that affect the Current Ratio, Total Turn Over Assets and Total Asset TurnOver on Return on Asset of partially empirical study on mining industry sub sector of oil and gas at listed in Indonesia Stock Exchange period 2015-2019. The research methodology is descriptive and quantitative analysis methods. Data used is secondary data. The population become object in this research is mining industry sub sector of oil and gas industries period 2015-2019. Amount sample the used is three industry company and still stand up during period of perception and also publicized of year of 2015-2019 by Indonesian Stock Exchange the analysis multiple regression, hypotesis test so determinant coefficient F test and t test. The object of this research is mining industry sub sector of oil and gas industries listed on the Stock Exchange Indonesia 2015-2019 have seven (7) emiten is PT Ratu Prabu Energi,Tbk (ARTI), PT Astrindo Nusantara Infrastruktur, Tbk, PT Elnusa Tbk PT Energi Mega Persada Tbk, PT Surya Esa Perkasa Tbk, PT Medco Energi Internasional Tbk, PT Radiant Utama Interinsco Tbk. Research results model of regression equation is Y = 2,300 - 0.837 X1 + 0.404 X2 +. F test result, it is known that variabels Current Ratio and Total Asset Turn Over simultaneously significant effect on Return on Asset. F count larger than F table (5,722 > 3,29) or comparing the significant level of 0.05 then (0.008 < 0.05) then Ho is rejected and Ha accepted. Based on the results of the t test, Current Ratio and Total Asset Turnover variable have significant effect on Return on Asset. Conclusion is the variable Current Ratio and Total Asset Turn Over variabels simultaneously and partially significant effect on Return on Asset
Faktor-Faktor Yang Mempengaruhi Sticky Cost Zul Azmi; Januryanti Januryanti
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.219

Abstract

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.
Identifikasi Pusat Pertumbuhan dan Analisis Interaksi Spasial Perekonomian di Provinsi Jawa Timur Irhas Fudhail; Herman Sambodo; Sodik Dwi Purnomo
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.217

Abstract

East Java Province is one of the largest regions and has the second highest GDP on Java Island. However, based on the Williamson index the level of income distribution within regions districts/cities is still low. This study intent to analyze areas that become growth pole and spatial economic interactions in East Java Province in 2009 and 2018. The analyses used in this research are gravity model analysis and scalogram analysis. The results of scalogram analysis and centrality showed that in 2009 there were 3 districts/cities included in Hierarchy I, 5 districts/cities in Hierarchy II, 6 districts/cities in Hierarchy III, 9 districts/cities in Hierarchy IV, 12 districts/cities in Hierarchy V and 3 districts/cities VI. While in 2018 there were 8 districts/cities in Hierarchy I, 10 districts/cities in Hierarchy II, 11 districts/cities in Hierarchy III, 4 districts/cities in Hierarchy IV, 3 districts/cities in Hierarchy V and 2 districts/cities in Hierarchy VI. Growth pole areas within hinterland areas in 2009 to 2018 increased. From 2009 to 2018 hinterland areas that interact strongly with the city of Surabaya such as Sidoarjo Regency, Gresik Regency and Bangkalan Regency. The results imply the necessity to increase interaction or cooperation both in the economic and social between the regions which are the center of growth and the hinterland region such as in the economic sector.
Manajemen Resiko dalam Perpajakan Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.246

Abstract

This research aims to identify and analyze how risk management is and what tax risks can arise, so it is necessary to carry out risk management in taxation. The research method used is literature review research method by examining the concepts and theories used based on the available literature, especially articles published in various scientific journals. Good risk management will minimize the losses faced by the company, so that the company can maintain its survival and can even develop into a large and successful company in its business. Tax risk management is important for every company, so that each company can manage tax risk properly and can reduce the negative impact of risks experienced by the company. In fulfilling tax obligations, companies need to deduct or collect, deposit and report all of which must comply with applicable tax regulations. Successful tax risk management can only be achieved by companies with a strong tax risk control framework, both internally and externally.
Pengaruh Lingkungan Kerja dan Beban Kerja Terhadap Kinerja Pegawai Pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Jambi Arman Syafa’at; Andri Devita
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.241

Abstract

The research entitled Effect Of The Work Environment And Work Load On Employee Performance In The Jambi Provincial Regional Financial And Assets Management Agency uses primary data which is presented in the form of a sample size for employees at the Regional Financial and Asset Management Agency of Jambi Province, namely Civil Servants who are 108 employees while the sample for honorary employees is 21 employees, so the total sample of employees is 129 people. The results showed that 1). Work Environment Variable (X1) Respondents' answers to the work environment variable averaged 3.65 or 73.01% with the criteria for a good work environment. Thus, it can be stated that "There is a significant influence between the work environment on employee performance at BPKAD Jambi Province". 2). Workload Variable (X2) Respondents' answers to the workload variable average 3.65 or 73.01% with the criteria of the workload is good or according to the distribution. Thus, it can be stated that: "There is a significant influence between workload and employee performance at BPKAD Jambi Province", it can be accepted the truth. 3). Effect of Variables X1 and X2 on Variable Y The results of the calculation F = 13,758 with (Sig) 0.000 <0.05, which means that Ho is rejected and Ha is accepted. There is a significant influence of work environment and workload on employee performance at BPKAD Jambi Province. With an R square value of 0.756, which means that together the work environment and workload variables influence the low (depending on the value variation) of the employee performance variables at BPKAD Jambi Province by 75.60%.
Pengaruh Literasi Keuangan dan Faktor Demografi Terhadap Keputusan Investasi Mahasiswa FE Universitas Sarjanawiyata Tamansiswa Muhammad Ahkam Al-Aziz; Risal Rinofah
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.231

Abstract

This study aims to find out the influence of financial literacy and demographic factors such as gender, generation year and income on student investment decisions at the Faculty of Economics Sarjanawiyata Tamansiswa University. Respondents to this study numbered 100 students from FE UST class of 2017 to 2020. The method used in this research uses quantitative methods. While the data analysis method used, among others descriptive analysis, validity and reliability test, and multiple regression test with the help of SPSS 20 program. The results of this study show that financial literacy has a significant positive effect on investment decisions. However, on demographic factors only the year of the force has a significant positive effect on investment decisions. While the year of force and income has no significant positive effect on investment decisions.
Analisis Motivasi Mahasiswa dalam Menempuh Kuliah pada Program Studi Manajemen Jenjang Strata-1 Sekolah Tinggi Ilmu Ekonomi Jambi Prayetno Agustinus Sitanggang; Friska Artaria Sitanggang
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.213

Abstract

The main purpose of this research paper is to analyze the motivation of students in science education at Sekolah Tinggi Ilmu Ekonomi (STIE) Jambi in the odd semester with Academic Year 2020/2021. Survey research method using motivation closed questionnaire is used in this research. The population in this research are Students at the Management Study Program of academic year 2020/2021 in the odd semester, with samples of 100 Respondents. Analysis of research data using descriptive statistical analysis. These conclusion reveals that the extrinsic factor is dominate students motivation in pursuing the Management Study Program at STIE Jambi were 60,47%, while intrinsic factors were 39,53%. It’s the meaning that the extrinsic factors were 20,94% greater than the intrinsic factors.
Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019 Dimas Iskandar; Bambang Santoso Marsoem
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.224

Abstract

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk
Analisis Pengaruh Citra Merek, Kepercayaan Merek dan Kualitas Produk Terhadap Keputusan Pembelian Sepatu Specs (Studi Kasus Pada Konsumen Sepatu Specs Di Kota Lombok Timur) Muh Hasban Wadi; Muinah Fadhilah; Lusia Tria Hatmanti Hutami
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.223

Abstract

This study aims to determine the effect of brand image, brand trust and product quality in influencing consumer purchasing decisions of specs brand sport shoes and also to determine wich factors have the greatest influence on consumer purchasing decisions of specs brand sports shoes. The study took a sample of 100 respondents to be examined using nonprobability sampling method and by using the incidental sampling technique. The data analisys used in this research is Multiple Linier Regression Analysis. Before the regression analysis was carried out, there were several stages of testing which were carried out, including the validity test and the reliability test. Then the classical assumption tests were carried out including normality test , multicolonierity test, heteroskedastisity test, individual parameter significance test (t-test), simultaneous significance test (F-test) and determination coefficient test (R2).
Analisis Belanja Daerah Pemerintah Provinsi Jambi Fathiyah Fathiyah; Abdi Sukmana; Hamid Majid; Masnun Masnun
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.236

Abstract

The purpose of this research is to analyze the efficiency of regional spending in Jambi provincial government. The research method used is descriptive and the analytical tools used in this study are the ratio of spending variance, the ratio of expenditure harmony and the ratio of spending efficiency. The data used in this study is secondary data in the form of budget realization report on the regional financial report of Jambi provincial government for the period 2015 - 2019. The results of this study concluded that the efficiency of spending in Jambi province based on the ratio of spending variance showed an average result of 91.41 meaning that the realization is smaller than the budgeted amount with the preferred difference category (favourable variance), while in the ratio of expenditure harmony based on the ratio of operating expenditure to total expenditure over the last five years shows an average yield of 74.27% and the ratio of capital expenditure to total expenditure on average of 25.72% , meaning the proportion of operating expenditure allocation is greater than the proportion of capital expenditures, and the next based on the results of the calculation of the ratio of efficiency of expenditure obtained results of 91.41% with the category of efficient performance. This means that the Jambi Provincial Government is able to save and efficiently in conducting regional expenditure.

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