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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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Kinerja Keuangan dan Kinerja Non Keuangan terhadap Daya Saing Daerah Kabupaten Bungo Musthafa Luthfi; Albetris Albetris; Rahayu Rahayu; Sumantri Sumantri
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.v8i1.1269

Abstract

This study aims first, to determine the effect of financial performance and non-financial performance on regional competitiveness in Bungo Regency. Second, to determine the effect of capital expenditure on regional competitiveness in Bungo Regency. Third, to determine the effect of budget management on regional competitiveness in Bungo Regency. Fourth, to determine the effect of financial performance and non-financial performance on regional competitiveness through capital expenditure in Bungo Regency. Fifth, to determine the effect of financial performance and non-financial performance on regional competitiveness through budget management in Bungo Regency. The data used in this study is primary data collected by direct interviews with respondents with predetermined criteria. This research uses Structural Equation Model (SEM) Analysis and uses Smart PLS tool. The results of the study are that first, financial performance and non-financial performance have a significant effect on regional competitiveness in Muaro Bungo Regency. Second, capital expenditure has no significant effect on regional competitiveness in Muaro Bungo Regency. Third, budget management has a significant effect on regional competitiveness in Muaro Bungo Regency. Fourth, financial performance and non-financial performance have no significant effect on regional competitiveness through capital expenditure in Muaro Bungo Regency. Fifth, financial performance and non-financial performance have a significant effect on regional competitiveness through budget management in Muaro Bungo Regency.
Analisa Literasi Keuangan pada Usaha Mikro Kecil Dan Menengah (UMKM) Batik di Kota Jambi Ahmad Nur Budi Utama; Ade Irma Suryani
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.v8i1.1287

Abstract

The purpose of this study is to find out how experienced Batik micro, small and medium enterprises (MSMEs) in Jambi City are in financial matters. Data collection techniques through conversations or interviews with informants representing small and medium enterprises, and interviews conducted face-to-face. The aspects of financial literacy studied are: 1) Aspects of financial knowledge; (2) Aspects of financial behavior; 3) Aspects of financial attitudes; and 4) Aspects of financial capability. The results showed that (1) The aspect of financial knowledge shows that Batik MSME actors in Jambi City are able to use supporting devices, and financial products and make financial reports to support their business; (2) The aspect of financial behavior shows that Batik MSME actors in Jambi City are aware of paying taxes, setting aside money for savings, and recording finances accurately; (3) The aspect of financial attitude shows that Batik MSME actors in Jambi City are able to manage expenses rationally; and (4) The financial capability  aspect shows that Batik MSME players in Jambi City are able to have strategies and plans for where and how money will be spent and track savings balances.
Studi Kasus PT. Malindo Feedmill, Tbk: Pengaruh Antara Work Environment, Organizational Culture, Extrinsic Motivation, dan Interinsic Motivation yang di Mediasi oleh Employee Engagement terhadap Employee Performance Marvhieno Ardhian Dumalang; Justine Tanuwijaya
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.v8i1.1266

Abstract

In estimating the exhibition of workers in an organization, it is important to have distinct variable pointers to show whether each instrument shaped has a critical impact. The impact brought about by the worker commitment variable as a middle person on the representative execution variable is the objective of the review. The object of exploration is the administrative center representative of PT. Malindo Feedmill TBK upwards of 79 individuals out of a complete populace of 349 individuals. The examination strategy utilized is the aftereffect of estimations from the savvy PLS 3 application and dependability and legitimacy tests are likewise done with a similar application. Of the six existing speculations, the examination results show that there are three theories that don't uphold, specifically the workplace variable on worker commitment, hierarchical culture on representative commitment, and the keep going is inherent inspiration on worker commitment
Pengaruh Iklim Organisasi dan Promosi Jabatan terhadap Kompensasi dan Dampaknya terhadap Komitmen Kerja Pegawai pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Muaro Jambi Khairun Nisa; M. Zahari; Ali Akbar
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1405

Abstract

Every organization has a climate that makes employees feel that they are working in positive conditions in addition to providing promotions for outstanding employees. However, the material value of the compensation received tends to be a greater incentive to maintain or increase work commitment to the agency concerned. Where, this can be a positive or even negative trend for the agency if the management applied has not been able to penetrate all aspects directly related to the agency itself. Therefore, in this research will be carried out an analysis of the influence between each variable, either directly or indirectly. The research was conducted using descriptive analysis method to determine the scale and quantitative analysis (path analysis) based on the research variables used. The object of the research itself is the Regional Tax and Retribution Management Agency of Muaro Jambi Regency with a population and sample of 76 employees. The results of the study show that: 1) The total score of Organizational Climate (X1) and Compensation (Y) variables are in good category, while the Job Promotion variable (X2) and Work Commitment (Z) are in very good category; 2) Organizational Climate Variables (X1) and Position Promotion (X2) have a direct effect of 47.2% and an indirect effect of 52.8% on Compensation (Y); 3) Organizational Climate Variables (X1) and Job Promotion (X2) have a direct effect of 20.53% and an indirect effect of 79.47% on Work Commitment (Z); 4) Compensation Variable (Y) has a direct effect of 12% and another focus of 88% on Work Commitment (Z); and 5) Organizational Climate Variables (X1), Promotion (X2), and Compensation (Y) have a positive and significant effect on Work Commitment (Z).
Analisis Sektor Ekonomi Unggulan dan Sektor Potensial Terhadap Pertumbuhan Ekonomi Kota Bengkulu Tahun 2016-2020 Tika Oktariyani; Ellya Revolina; Teguh Dwi Arsyah
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1235

Abstract

GRDP growth plays a very important role in every economic sector that contributes to regional income and other economic factors. With the large contribution made by each sector to the GRDP of a region, it will be able to increase economic growth in a more advanced direction, increasing economic growth can improve welfare and meet the needs of the community. This study uses Location Qoutient (LQ) analysis to determine the base sector (leading), Klassen Typology to determine the potential sector, and Shift Share to determine the shift of leading sectors and potential sectors. The results of the Location Qountient analysis show that there are 11 leading sectors and 6 non leading sectors, the results of the Klassen typology analysis have 3 potential sectors that can still develop and the results of the shift share analysis show a shift and the city of Bengkulu has 4 sector classifications Bengkulu City has great potential in leading and potential sectors that can still be further developed to support regional economic growth. The local government of Bengkulu City should utilize and develop the leading sector and its leading sub-sectors so that they can provide more value for economic development and improve the welfare of the surrounding community.
Pengaruh Kinerja Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Gender Kabupaten/Kota di Provinsi Jambi Tahun 2017-2021 Waroko Hakim; Heriberta Heriberta; Etik Umiyati
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1493

Abstract

This study aims to analyze the development of regional government financial performance and the development of the district/city dual development index in Jambi Province. The second objective is to analyze the effect of local government financial performance on the district/city dual development index in Jambi Province. The analysis model used in this study is panel data regression, which is a combination of Time series and cross section data. This study uses secondary data with the type of panel data, namely a combination of time series data for the period 2017-2021 and Cross Section 11 Regency/City data in Jambi Province. The results of the quantitative analysis on an individual basis variable Degree of Fiscal Decentralization, Regional Financial Independence, and Effectiveness of Regional Original Income have a significant effect on the gender development index. Based on the quantitative analysis carried out, it was found that together the independent variables in the study had a significant effect on the independent variables, namely the gender development index with a probability of 0.0000 and R2 of 0.996630, which means that the gender development index can be explained by the model of 99.66% while 0.34% influenced by variables outside the model.
Pengaruh Role Conflict, Role Ambiguity dan Role Overload terhadap Cyberloafing pada Karyawan CV. Mekanika Engineering Bengkulu Islamuddin Islamuddin; Mutiara Winda Giatri; Meilaty Finthariasari; Indramawan Kusuma Trisna
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1474

Abstract

The aims of study is to analyze the effect of Role Conflict, Role Ambiguity and Role Overload on Cyberloafing in Employees of CV. Bengkulu Engineering Mechanics. This researchnis a quantitativendescriptive research with the object of research being employees of CV. Bengkulu Engineering Mechanics. The sample consisted of 33 people, drawn using Stratified Random Sampling. Data was collected using a questionnaire, and processed using SPSS version 26. The results showed that the variable Role Conflict had a positive and significant effect on Cyberloafing, Role Ambiguity had a positive and significant effect on Cyberloafing, and And Role Overload had a negative and significant effect on Cyberloafing.
Analisis Studi Kelayakan Pendirian Usaha Kersik Mart Melalui BUM Desa Pelangi Kersik Kecamatan Marang Kayu Juwita Z; Muhammad Fikry Aransyah
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1361

Abstract

One of the ways that supports the village government in realizing the welfare of its people is through economic institutions located in the village, namely the Village-Owned Enterprises (Badan Usaha Milik Desa or BUM Desa). Kersik Mart is one of the planned business units owned by BUM Desa Pelangi Kersik. The purpose of this study is to determine the feasibility of establishing Kersik Mart from the aspects of legal, market, financial, organizational management, and social economic aspects. This research is a qualitative descriptive study using interactive data analysis techniques consisting of data reduction, data presentation, and conclusion drawing. However, in two aspects, namely market and financial aspects, data analysis methods were added, such as market analysis using targeting, segmenting, positioning, and marketing mix analysis. In the financial aspect, the investment feasibility assessment methods used were payback period, net present value, and profitability index. Based on the data analysis, it can be concluded that all five aspects examined are positive, indicating that the establishment of Kersik Mart is feasible. Legal aspects have been planned and the market potential is significant, but more effective marketing strategies are needed. Furthermore, the financial evaluation using PP, NPV, and PI methods resulted in positive values, but attention should be given to investors. The organizational management plan is clear, but competent human resources are still needed. In terms of socio-economic aspects, Kersik Mart can provide positive impacts or benefits for BUM Desa Pelangi and the surrounding community.Top of Form
Pengaruh Motivasi, Stress Kerja dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan pada Balai Penyelidikan dan Pengembangan Teknologi Kebencanaan Geologi (BPPTKG) Daerah Istimewa Yogyakarta Agista Wigi Nuroini; Kusuma Chandra Kirana; Syamsul Hadi
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1452

Abstract

This study aims to determine and evaluate the effect of motivation, work stress, and physical work environment on employee performance at the Center for Research and Development of Geological Disaster Technology (BPPTKG) Special Region of Yogyakarta. The sample in this study were employees of the Special Region of Yogyakarta Special Region of Yogyakarta with 70 respondents. The sampling technique applied is non-probability sampling where all members of the population are sampled. Data collection was carried out through questionnaires. The data analysis method used in this study is multiple linear regression analysis which aims to calculate the magnitude of the regression coefficient to show the magnitude of the influence of motivation, work stress and physical work environment on employee performance. While the observation test shows that various changes in motivation, work stress and physical work environment jointly affect employee performance in the special area of the Geological Disaster Technology Investigation and Development Agency (BPPTKG) Special Region of Yogyakarta. The results of this research show that: (1) motivation has no significant effect on employee performance; (2) work stress has no significant effect on employee performance; (3) the physical work environment has a significant effect on employee performance.
Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance Vaya Bunga Puspita; Sartika Wulandari
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1334

Abstract

This research aims to examine and analyze the relationship between audit committees, audit quality, firm size, and profitability on tax avoidance. The population used in this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This study employed a sampling method using purposive sampling technique, resulting in a sample size of 117 companies. The data analysis method used in this research is multiple linear regression analysis. The findings of this study indicate that profitability has a significant positive effect on tax avoidance, while audit committees have a significant negative effect on tax avoidance. However, audit quality and firm size do not have a significant effect on tax avoidance.

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