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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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Pengaruh Inklusi Keuangan, Pengelolaan Keuangan, terhadap Kinerja UMKM Sektor Kuliner di Kota Yogyakarta Maria Susanti Mali
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.985

Abstract

Penelitian ini bertujuan untuk menganalisis antara pengaruh inklusi keuangan dan pengelolaan keuangan terhadap kinerja UMKM. Variabel bebasnya yaitu inklusi keuangan dan pengelolaan keuangan. Variabel terikatnya adalah kinerja UMKM. Unit analisis penelitian ini adalah UMKM sektor kuliner di Kota Yogyakarta . Pengumpulan data dilakukan dengan penyebaran kuesioner dengan sampel yang diambil sebanyak 100 responden, diperoleh dengan menggunakan metode purposive sampling. Metode statistik menggunakan analisis regresi linear berganda, dengan pengujian hipotesis uji t. Hasil menunjukkan bahwa inklusi keuangan berpengaruh terhadap kinerja UMKM dengan thitung>ttabel(1,792 > 0,193), dan pengelolaan keuangan berpengaruh terhadap kinerja UMKM dengan thitung>ttabel (1,102 > 0,193). Implikasi penelitian ini yaitu, dalam inklusi keuangan penggunaan digital finance mempermudah akses UMKM dalam memaksimalkan kinerja usahanya, seperti melakukan transaksi, akses permodalan, bahkan membantu manajerial usahanya. Dan pengelolaan keuangannya, para UMKM mampu mencatat dan menghitung segala transaksi yang dilakukan dalam usahanya agar dapat dilakukan dengan detail dan rapih. Sehingga dengan kinerja UMKM yang baik akan meningkatkan keuntungan usahanya.Kata kunci:   digital finance, inklusi keuangan, kinerja UMKM, pengelolaan keuangan 
Analisis Pengaruh Inflasi, Kurs, dan Suku Bunga terhadap Indeks Harga Saham LQ45 di Indonesia Nicho Wijaya; Wiwin Priana
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.867

Abstract

This study intends to determine whether there is an effect of inflation, exchange rates and interest rates on the LQ45 stock price index in Indonesia. This type of research is quantitative, the independent variables in this study are inflation, exchange rates, interest rates on Indonesian bank certificates. The sample collection technique in this study uses annual time series data from 2010-2019. Which means the data used is 9 years. Samples that have been obtained and collected from www.investing.com, www.idx.co.id, and the Indonesian Central Bureau of Statistics, as well as through the institutions or agencies concerned in this study. The data used in this study is a type of quantitative data. The data that has been obtained will then be analyzed using multiple linear regression analysis with the Ordinary Least Square (OLS) model. The results of this study are that inflation has an effect on the LQ45 stock price index in Indonesia in 2010-2019, Exchange rates have an effect on the LQ45 stock price index in Indonesia in 2010-2019, Indonesian interest rates have no effect on the LQ45 stock price index in Indonesia in 2010 -2019, Exchange Rate Variables, Inflation, and Interest Rates simultaneously affect the LQ45 stock price index
Pengaruh Koneksi Politik, Kepemilikan Manajerial dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Lia Apriliani; Sartika Wulandari
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.902

Abstract

Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this research is to analyze the effect of political connection, manajerial ownership and sales growth on tax avoidance with 2 control variables, which are firm size and firm age. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange for period 2017-2021. The number of samples used in this study were 140 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable managerial ownership and firm size have a positive affect on tax avoidance in sample companies, while the political connection, sales growth and firm age do not affect on tax avoidance in sample companies.
Pengaruh Kepemimpinan dan Motivasi terhadap Disiplin Kerja Serta Dampaknya pada Kinerja Karyawan Studi Pada PO. Sumber Alam Daru Amanta Rahmadani; E. Didik Subiyanto; Epsilandri Septyarini
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.788

Abstract

This study aims to determine the effect of Leadership and Motivation on Work Discipline and their impact on Employee Performance at PO. Purworejo Natural Resources. This research method uses descriptive quantitative and primary data using a questionnaire. The population in this study were employees (driver, mechanic, counter clerk) PO. Natural Resources totaling 60 people. The sampling technique in this study is non-probability sampling. Data was obtained by distributing a list of questionnaire questions to 60 respondents. The data source of this research is primary data. Test the quality of the data using the Validity Test, Reliability Test, and Classical Assumption Test. The data analysis technique in this study uses Path Analysis. The results showed that Leadership and Motivation had a positive and significant effect on Work Discipline; Leadership has a negative and insignificant effect on employee performance; Motivation and Work Discipline have a positive and significant effect on Employee Performance; indirectly mediated by Work Discipline, Leadership has a positive and significant effect on Employee Performance; indirectly mediated by work discipline, motivation has a positive but not significant effect on employee performance.
Pengaruh Physical Attractiveness dan Source Credibility Celebrity Endorsement pada Produk Somethinc terhadap Word of Mouse melalui Customer Attitude Adinda El Maura; Wira Bharata
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1195

Abstract

Using celebrities to support brands and business e-commerce is a new strategy in Indonesia. Therefore, it is very important to know the factors that influence consumer attitudes. This study aims to explore the relationship between celebrity physical attractiveness, celebrity credibility, and word of mouse. This research was conducted on social media users who use and buy somethinc products. The sample of this research is social media users who use and buy somethinc products because of Tasya Farasya. The total sample for this survey is 107 respondents. The analysis technique used is the equationstruktural Partial Least Squares Modeling (SEM-PLS). The results of this study indicate that the Physical Attractiveness and Source Credibility Celebrity Endorsement on Somethinc Products has a positive effect on Word of Mouse through Customer Attitude.
Pengaruh Karakteristik Pekerjaan dan Komitmen Organisasi terhadap Motivasi dan Dampaknya terhadap Kinerja Pegawai pada Sekretariat Daerah Kabupaten Tanjung Jabung Timur Heri Ahmadi; Osrita Hapsara; Sudirman Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.960

Abstract

The level of work characteristics of organizational commitment, work environment and motivation for employee performance at the Regional Secretariat of Tanjung Jabung Timur Regency based on data from the analysis The influence of work characteristics directly on the work motivation of employees at the Regional Secretariat of Tanjung Jabung Timur Regency has a positive and significant effect. I This means that the characteristics of the work have the potential to provide a working mechanism so as to create a better work drive.The influence of direct organizational commitment on the work motivation of employees at the Regional Secretariat of Tanjung Jabung Timur Regency has a positive and significant effect. This means that organizational commitment can provide a passion for work, therefore with a better organizational commitment, employees will be more encouraged to work The influence of direct organizational commitment on employee performance at the Regional Secretariat of Tanjung Jabung Timur Regency has a positive and significant effect. This means that organizational commitment that is conducive, adequate, and supports better task execution can improve the performance of employees. The results of simultaneous testing, it was proven that from the three independent variables tested for their effect on performance, it turned out that motivation had a more dominant influence on employee performance at the Regional Secretariat of Tanjung Jabung Timur Regency. It gives meaning that, the existence of responsibility, having targets, having goals, feedback, feelings of pleasure, competition, achievements, needs, rewards, incentives, and relationships between each other can improve the performance of employees at the Regional Secretariat of Tanjung Jabung Timur Regency in carrying out daily work activities
Size of Company, Return on Assets, and Leverage on Tax Avoidance Fiesty Utami; Adih Supriadi
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1021

Abstract

Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
Pengaruh Lingkungan Kerja dan Karakteristik Individu Terhadap Kinerja Karyawan PT. Bumi Mineral Sulawesi Rahma Azis
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.933

Abstract

The purpose of the study was to analyze the effect of work environment and individual characteristics partially and simultaneously on the performance of employees of PT Bumi Mineral Sulawesi. The type of research used is quantitative research. The population of this study were all permanent employees of PT Bumi Mineral Sulawesi, totaling 525 people. The sampling technique using the Slovin formula amounted to 84 respondents. The data analysis technique used is multiple linear regression. The results showed that the work environment had a positive and significant effect partially on employee performance at PT Bumi Mineral Sulawesi. While individual characteristics partially do not affect employee performance at PT Bumi Mineral Sulawesi. Simultaneously, the work environment and individual characteristics have a positive and significant influence on the performance of employees of PT Bumi Mineral Sulawesi, with a large influence of 11.8%, while the remaining 88.2% is influenced by other variables outside this study.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Dan Motivasi Kerja terhadap Loyalitas Karyawan CV. Logam Jaya Abadi Putra Geovani Koroh; Didik Subiyanto; Epsilandri Septyarini
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.748

Abstract

This study aims to analyze whether leadership style, organizational culture and work motivation can affect employee loyalty carried out at CV. Logam Jaya Abadi, Bitung City, North Sulawesi. This research is a survey research using the technique of distributing questionnaires to employees of CV. Metal Jaya Abadi which is the sample in the study. The determination of the sample is based on the Cohen Manion and Marriso table, with a confidence level of 90 per count by taking the least sample, which is close to 50. The hypothesis testing uses the t test and f test. The data testing technique in this study consisted of validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, f test and coefficient of determination test. This study provides results that leadership style and organizational culture have a positive and significant effect on employee loyalty. However, work motivation gives negative results or does not affect employee loyalty, in research conducted in the field, researchers conclude that there are several factors such as salaries that are deemed inappropriate and inadequate health and old age benefits, which is why the work motivation variable is negative.
The Influence of Product Design, Price, and Promotion on Consumer Buying Interest (Case Study on Convection of Alvin Jaya Collection in Bandung Regency) Dede Hertina; Intan Dewi Yuli Yutika
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.835

Abstract

This study aims to determine the influence of product design, price,, and promotion on consumer buying interest. The object of this research is Alvin Jaya Collection Convection in Bandung Regency. This research method uses a descriptive method and the research uses quantitative data. The population in this study are consumers of Alvin Jaya Collection. The sampling technique uses non-probability sampling with accidental sampling techniques. This study used a sample of 60 respondents. The research result stated that product design variables partially did not effect on purchase intention. Meanwhile, the price, and promotion variables partially have a significant impact on purchase intention. Product design, price,, and promotion variables have a significant effect on purchase intention, simultaneously.

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