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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 893 Documents
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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.
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).
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 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.
Analisis Risk Profile dan Pengaruhnya Terhadap Tingkat Pengembalian Aset pada Perusahaan Perbankan BUMN yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2019 Muhammad Ridho Almuhdhor
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.v6i1.254

Abstract

This study aims to analyze how the risk profile level of state-owned banking companies in the period 2015-2019 and test how it affects the rate of return of assets simultaneously and partially. This study uses census techniques that make all state-owned banking companies in the period 2015-2019 as a sample of research. By using multiple linear regression analysis tools and overall statistical testing (F test) and partial (t test), it can be concluded that based on the risk profile level of state-owned banking companies in the period 2015-2019, where Credit Risk shows state-owned banks on healthy criteria, Market Risk and Operational Risk shows state-owned banks on very healthy criteria while Liquidity Risk shows state-owned banks on fairly healthy criteria. Then based on simultaneous research Credit Risk, Market Risk, Liquidity Risk and Operational Risk have a significant positive effect on the return of assets, while partially Credit Risk has a negative effect insignificant, Market Risk and Liquidity Risk have a significant positive effect while Operational Risk has a significant negative effect on the return rate of assets.
Urgensi Pelatihan KTI untuk Meningkatkan Kompetensi Widyaiswara dalam Penulisan Karya Ilmiah Wirda Wirda
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.v6i1.227

Abstract

The objectives of this research are as follows: 1) The skills of the Jambi Bapelkes widyaiswara in making scientific papers, 2) The constraints of the Jambi Bapelkes Widyaiswara in making scientific papers, 3) The efforts made by the Jambi Bapelkes widyaiswara in improving the ability to make scientific papers. This study uses a qualitative approach with a phenomenological design. Methods of data collection using interviews, observation, and documentation study. The data validity technique used source and technique triangulation. While the data analysis technique uses an interactive model with the process of data collection, data reduction, data presentation and conclusions. The results of this study can be seen as follows: First, the skills of lecturers in writing KTI are sufficient, although there are several aspects that must be improved, Second, some of Widyaiswari's obstacles in compiling KTI are related to opportunities, book research, limited supporting facilities and lack of motivation. , ketiga, Some of the efforts made to improve skills in preparing KTI are through: training of trainers, training, participating in webinars, work shops, a lot of literacy on the results of previous research, and following tutorial activities on YouTube.

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