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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 Operating Capacity, Sales Growth dan Firm Size terhadap Financial Distress Yohana Yohana; M. Hendri Yan Nyale
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.v8i1.734

Abstract

The purpose of this study was to determine whether operating capacity, sales growth and firm size affect the occurrence of financial distress conditions. The object of the research was the textile sector companies listed on the Indonesia Stock Exchange in 2016 – 2021. The sampling technique used purposive sampling with a sample of 60 secondary data in the form of annual financial reports and other financial data information that was processed based on the criteria for the financial year period in on. Observation of research data was carried out in the period from June to July 2022 on the website www.idx.co.id. The results of research and descriptive statistical tests using the G-Score model show that operating capacity, sales growth and firm size simultaneously have a significant effect on the prediction of financial distress. However, partially from the independent variable test, the results showed that only the sales growth variable had a significant effect on the prediction of financial distress with a Sig value of 0.997 with a probability value below or less than Sig 0.05. While other research variables have no effect on the prediction of financial distress or Sig greater than 0.05.
Analisa Komparasi dan Uji Akurasi Model Altman, Grover, Springate dan Zmijewski dalam Mendiagnosis Kebangkrutan Emiten Saham Jasa Transportasi di Bursa Efek Indonesia Pada Masa Pandemi Yuniar Fitriyani
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.v8i1.813

Abstract

The transmission of the COVID-19 virus which has become a pandemic in almost all countries in the world has had an impact on economic driving sectors, especially transportation due to various government policies related to limiting community mobilization so that the decline in this sector will have a chain effect related to everything. A continuous decline in the revenue of a transportation company while the operational expenses that must be borne by the company can threaten the sustainability of the business, which in the end the company will go bankrupt. This research wants to find out the differences in assessing the potential for bankruptcy in issuers in the transportation services sector whose shares are listed on the stock exchange in 2018-2021 using the Altman, Grover, Zmijewski and Springate models. The purposive sampling technique used has found 8 issuers as a sample with 32 financial reports during the study period. The results of the study found that 19 financial reports were predicted to be bankrupt, 6 financial reports were predicted to be prone to bankruptcy and 7 financial reports were categorized as healthy according to the Altman model. The Grover model predicts that 10 financial statements have the potential to go bankrupt and 22 are predicted to be healthy. The Springate model predicts that 27 financial statements have the potential to go bankrupt and only 5 are healthy. The Zmijewski model actually predicts only 3 financial reports are in a state of bankruptcy, 29 financial reports are potentially healthy. The four models have significant differences, where the most accurate model in diagnosing the bankruptcy of issuers of transportation services stocks is Grover because it has an accuracy rate of 78%, while the Altman and Springate models have the lowest accuracy rate of 44%.
Pengaruh Kepercayaan dan Harga terhadap Keputusan Pembelian dan Loyalitas Pelanggan pada pembelian Merchandise K-Pop melalui Group Order Annisa Maulidia; Muhammad Fikry Aransyah
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.v8i1.1026

Abstract

Korean pop music or K-Pop is one of the Korean Wave products that millennials are interested in. During the pandemic era, K-Pop fans in Indonesia skyrocketed, leading to increased sales of K-Pop albums and other K-Pop merchandise. This study aims to determine the effect of trust and price on purchasing decisions and customer loyalty in purchasing merchandise K-Pop through Group Order. The research method used is descriptive quantitative. The population in this study are K-Pop fans who are members of the Group Order Jametal, while the samples obtained were 85 people. The sampling technique using the technique non probability sampling by method purposive sampling. Collecting data in this study used a questionnaire created through the Google form. Data was processed using IBM SPSS 25 software with validity and reliability test methods, classic assumption test, multiple linear regression test and hypothesis test (t test). The results of the study show that trust and price have a positive and significant effect on purchasing decisions. And trust and price have a positive and significant effect on customer loyalty.
Theory Acceptance Model (TAM) untuk Mengukur Minat Wanita dalam Mengikuti Pelatihan Prakerja Solehatin Ika Putri; Lina Affifatusholihah; Farah Putri Wenang Lusianingrum
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.v8i1.989

Abstract

This study intends to obtain the impact of perceived usefulness, perceived ease of use and culture factor to women interest to take a part in pre – employment online training. This study used a quantitative approach and analysis used in this study is SEM Warp PLS 6.0 by collecting data to 300 sample by purposive sampling method. This study adopted Technology Acceptance Model by Fred Davis used perceived usefulness and perceived ease of use variable and collaborate culture factor as novelty. The findings in this study indicate that perceived usefulness, perceived ease of use, and culture factor in a partial and simultaneous impacted to women interest to take a part in pre – employment online training in Serang City.
Pengaruh Kepuasan, Kedisiplinan, dan Motivasi Kerja terhadap Kinerja Awak Kapal PT. Timur Ship Manajement Jakarta Ardo Ardian; Dimas Ilham Putranto; Erie Cantona
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.v8i1.871

Abstract

In general, this study aims to gain an overview of the performance crew of PT Timur Ship Management Jakarta through job satisfaction, discipline, and motivation. The method used is explanatory research with quantitative approach. The population is ship crew of PT Timur Ship Management Jakarta as many as 52. Meanwhile, in the selection of the sample, the researchers used sampling saturated, because the population is limited and less than 100, then the number of samples in this study as many as 52 respondents. Data collection techniques include literature study obtained by studying reference books and a number of other literature, as well as distributing questionnaires to the respondents who selected and collecting documentation. Furthermore, the techniques of data analysis is a method of multiple linear regression with SPSS 17.00. The results showed that job satisfaction, work discipline, and motivation to work partially and simultaneously have a positive significant effect on the performance of the crew of PT. Timur Ship Management Jakarta. The magnitude of the effect of job satisfaction, work discipline, and motivation to work simultaneously on the performance of the crew of 88.90%, and it is known that job satisfaction is the most dominant factor shaping the performance of the crew with the amount of 0.918 correlation indicates a very strong relationship.
Analisis Kesadaran Perpajakan, Sanksi Perpajakan, Kualitas Pelayanan Perpajakan, Tingkat Pendidikan, dan Gender Terhadap Kepatuhan Wajib Pajak di KPP Pratama Batam Selatan Helen Helen; Neni Marlina Br Purba
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.v8i1.913

Abstract

The country's largest source of income is taxation, which is used to pay for all routine expenditures as well as national development. Thus, it can be said that the process of national development will not run smoothly without maximum tax revenue. Taxpayer compliance is closely related to tax revenue, because an increase in taxpayer compliance can result in an increase in tax revenue. However, it was found that the level of compliance of individual taxpayers registered at KPP Pratama Batam Selatan was still low in fulfilling existing tax obligations. There are a number of factors that influence the compliance of individual taxpayers in carrying out their tax obligations. The aim of this research is to know and analyze the effect of tax awareness, tax sanctions, quality of tax services, education level, and gender on individual taxpayer compliance at KPP Pratama South Batam. Primary data was used in this study from respondents by distributing questionnaires via Google Form online. The sample collection used the purposive sampling method, and used the slovin formula so that a total of 100 respondents were obtained. Descriptive analysis techniques, data quality tests (reliability and validity), classical assumption tests, multiple linear regression analysis, and hypothesis testing (coefficient of determination, partial, simultaneous) were used in this study. The results show that partially awareness of taxation, tax sanctions, and quality of tax services have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan, while education level and gender have no significant effect. Furthermore, it is known that simultaneously tax sanctions, tax awareness, level of education, quality of tax services, and gender have a significant influence.
Perbandingan Kinerja Keuangan PT. Telkom Indonesia Tbk Dan PT. Indosat Tbk Sebelum dan Sesudah Covid 19 Edi Nurgiyantoro; Sri Hemuningsih
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.v8i1.792

Abstract

A company's financial performance is crucial and valuable because it reflects how effectively it can manage its financial resources to support management in their decision-making. Financial performance measurement is frequently used as a foundation for evaluating success and understanding a company's strengths and weaknesses so that management can assess, choose, and implement the best course of action for the company's survival, particularly during the Covid-19 pandemic, which has a significant negative impact on human life throughout the world, including in Indonesia. The goal of this study is to compare the financial performance of PT. Telkom Indonesia Tbk and PT. Indosat Tbk before and after the Covid-19 pandemic from 2017 to 2021 using quantitative data research methods and a descriptive approach. The data used in this study is only secondary data in the form of annual financial statements that were obtained from the website of the Indonesia Stock Exchange (www.idx.co.id) and calculated using financial ratio analysis. The findings indicated that PT Telekom Tbk had better average values for the following ratios than PT Indosat Tbk: current ratio (CR), debt to asset ratio (DAR), debt to equity ratio (DER), total asset turnover (TATO), net profit margin (NPM), return on assets (ROA), and return on equity (ROE).
The Effect of Price, Product Quality, Promotion, Brand Image, and Location on the Purchasing Decision of Traffic Bun Grancity Balikpapan Fitriana Fitriana; Syahril Hasan; Hikma Hasbi
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.v8i1.705

Abstract

This study aims to determine the influence of price, product quality, promotion, brand image, and location on the purchasing decision of Traffic Bun Balikpapan. The research location is at the Traffic Bun Balikpapan store in Grand City Balikpapan, Jl. Sinarmas Land, Grand City, Ruko Golden Boulevard Blok AC, No.41, Batu Ampar District, north Balikpapan District. The data used are primary data obtained directly from the division of questionnaires. The sample in this study was 60 respondents. Based on the multiple linear regression analysis results, the value of the correlation coefficient (R) was obtained at 0.627 and the coefficient of determination (R²) at 39.3%. The simultaneous test results (Test F) showed that the calculated F was 6.999 > F table of 2.39, meaning that price, product quality, promotion, brand image, and location simultaneously had a significant effect on the decision to buy Traffic Bun Balikpapan. The results of the partial test (Test t) showed that the price variable (X1) t count of -2.734 > t of the table of 2.00488, which means that the price variable partially had a negative and significant effect on purchasing decisions. The product quality variable (X2) t count of 2.731 > t table of 2.00488, which means that the quality variable of the product partially had a positive effect and was significant to the purchase decision. The promotion variable (X3) t count is -2,061 > t table is 2.00488, which means the promotion variable partially negatively and significantly affects the purchase decision. The brand image variable (X4) t count is 2,809 > t table is 2.00488, which means the brand image variable partially has a positive and significant effect on purchasing decisions. The location variable (X5) t counts by 2,618 > t table of 2.00488, which means that the location variable partially has a positive and significant effect on purchasing decisions.
Pengaruh Motivasi Kerja, Komunikasi, dan Kompensasi Terhadap Kepuasan Kerja Pegawai Negeri Sipil (PNS) (Studi Empiris pada Kantor Pertanahan Kota Semarang) Putri Iga Fatikhatun Nisa; Askar Yunianto
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.v8i1.967

Abstract

The purpose of this research is to analyze the effect of work motivation, communication, and compensation on job satisfaction. The object of this research is the Semarang City Land Office. This study used a sample of 91 respondents where sampling was taken through purposive sampling. Data analysis in this research used multiple linear regression analysis with the SPSS 26 program. The results of the research are : (1) Work motivation has a positive and significant effect on job satisfaction of civil servants (PNS) at the Land Office of Semarang City. (2) Communication has a positive and significant effect on job satisfaction of civil servants (PNS) at the Land Office of Semarang City. (3) Compensation has a positive and insignificant effect on job satisfaction of civil servants (PNS) at the Land Office of Semarang City.
Pengaruh Kualitas Produk dan Citra Merek terhadap Kepuasan Konsumen Melalui Keputusan Pembelian Sebagai Variabel Intervening Anwar Virgano Fauzi; Ambar Lukitaningsih; Lusia Tria Hatmanti Hutami
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.v8i1.750

Abstract

The purpose of this study was to determine the effect of product quality and brand image on consumer satisfaction through the decision to purchase Vans shoes in Wonosari City. The population in this study are all Vans shoe users in the city of Wonosari whose number is unknown. Sampling used using the formula for calculating the Hair sample, so that a total sample of 114 respondents was obtained. The data analysis technique used is descriptive statistical analysis method, classical assumption test, multiple regression analysis, and hypothesis testing. The results of this study indicate that product quality and brand image have a positive and significant effect on purchasing decisions. Purchase decisions have a positive effect on consumer satisfaction. Product quality and brand image have a positive and significant effect on consumer satisfaction

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