Jambura Science of Management
Jambura Science of Management is a peer-reviewed journal published by Department of Management, Faculty of Economic, Universitas Negeri Gorontalo twice a year in January and July. P-ISSN (2655-3651) E-ISSN (2656-0453) The aims of this journal is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deal with a broad range of topics, including: Financial Management, Marketing Management, Human Resource Management, Operational Management, Risk Management, Business Management. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. Jambura Science of Management in cooperation with Aliansi Pengelola Jurnal Ekonomi & Bisnis Indonesia (ALJEBI)
Articles
73 Documents
<![CDATA[Determinant of Financial Ratio Analysis to Financial Distress ]]>
<![CDATA[Setya Ayu Arini]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>;
<![CDATA[Endang Masitoh]]>
<![CDATA[ Jambura Science of Management Vol 3, No 1 (2021): Jambura Science of Management - January 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i1.6962
<![CDATA[In this new era bussines world is growing rapidly so that the emergence of many new companies. However, to be the market leader, the company must be able to manage the financial aspects well, so that the company does not have financial difficulties. The research aims to analyse the effects of liquidity ratios, activity ratios, profitability ratios, leverage ratios on the financial difficulties of textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019. The object in this study used samples of 40 samples on textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019 using sampling techniques purposive. The methods used in this study are some of the processed linear regression analyses using SPSS 25. Based on this study shows that liquidity is influential but not significant to the financial distress. The activity has significant effect on financial distress. Profitability has significant effect on financial distress. Leverage is influential but not significant to the financial distress.]]>
<![CDATA[Fraud Pentagon in The Act of Cheating Financial Statements With The M-Score Method ]]>
<![CDATA[Adi Susilo]]>;
<![CDATA[Endang Masitoh]]>;
<![CDATA[Suhendro Suhendro]]>
<![CDATA[ Jambura Science of Management Vol 3, No 1 (2021): Jambura Science of Management - January 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i1.7142
<![CDATA[Fraudulent financial statements include a number of ways of doing, to benefit from others by mis-presenting material in financial statements. The purpose of this research is to test and lysis influence pressure, opportunity, rationalization, competence, and arrogance on the financial statements of transportation, toll roads, airports and ports listed on the Indonesia Stock Exchange (IDX) period 2015-2018, with a sample count of 52 where data collection is carried out by purposive sampling method. This type of quantitative research with case studies, data analysis method uses logistics regression analysis with spss program version 17. The results showed arrogance had an effect on financial report fraud while variable pressure, opportunity, rationalization, and competence had no effect on financial report fraud. Further research can increase the number of research samples so that the results of the research can represent all service companies.]]>
<![CDATA[The Effect Of Human Relation And Environmental Conditions On Employees Work Ethic ]]>
<![CDATA[Suryadin Yedon]]>;
<![CDATA[Mistar Kaharudin Rian]]>
<![CDATA[ Jambura Science of Management Vol 3, No 1 (2021): Jambura Science of Management - January 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i1.5630
<![CDATA[The purpose of this study was to determine and analyze the effect of human relations and working environment conditions partially and simultaneously on the work ethics of Woha's Procurement Service Unit employees. The research method used is associative with a quantitative approach. The sampling technique used was saturated sampling so that the entire population was used as a sample in this study as many as 53 respondents, the research instrument was a questionnaire or questionnaire. Data analysis techniques used are the validity and reliability test, the classic assumption test, multiple linear regression analysis, the coefficient of detemination, the t test and the F test. Based on the results of statistical tests conducted partially human relations have a positive and significant effect on the work ethic of Woha's Procurement Service Unit employees. Based on the results of statistical tests conducted partially human relations have a positive and significant effect on the work ethic of Woha's Procurement Service Unit employees. While the work environment conditions have a negative and not significant effect on the work ethics of Woha's Procurement Service Unit employees. Simultaneously, human relations variables and work environment conditions significantly influence the work ethics of Woha's Procurement Service Unit employees.]]>
<![CDATA[Effectiveness Of Training Programs In Encouraging Work Productivity: A Study Of Bima District Firefighters ]]>
<![CDATA[Arkan Sopian]]>;
<![CDATA[Firmansyah Kusumayadi]]>
<![CDATA[ Jambura Science of Management Vol 3, No 1 (2021): Jambura Science of Management - January 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i1.5794
<![CDATA[The purpose of this study was to determine the effect of training on the work productivity of Bima District Fire Department employees. This research is causal associative research using a quantitative approach. The population in this study were 45 Bima Regency Fire Department employees. The sampling technique uses saturated or total population samples. Thus the number of respondents used in this study were 45 people. Data were collected using a questionnaire that had been tested for validity and reliability. Data analysis techniques used are simple linear regression, correlation coefficient, coefficient of determination (R2) and t test using the Statistical Product and Service Solution (SPSS) version 21.0. The results showed that the training had a positive and significant effect on the work productivity of Bima District Fire Department employees. these results are evidenced by the significance value smaller than 0.05 (0.001˂0.05).]]>
<![CDATA[The Role of Discipline and Career Development in Improving Employee Work Achievement ]]>
<![CDATA[Nailin Nikmatul Maulidiyah]]>;
<![CDATA[Moh. Samsul Arifin]]>;
<![CDATA[Dian Ary Setyawan]]>
<![CDATA[ Jambura Science of Management Vol 3, No 1 (2021): Jambura Science of Management - January 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i1.6907
<![CDATA[This study aims to analyze the effect of discipline and career development on employee work achievement at PT. Bank Syariah Mandiri Jember Brach office. The population in this study is permanent employees at PT. Bank Syariah Mandiri Jember Brach office which numbered 54 employees. The analytical tool used in this study is multiple linear regression analysis to test the effect of the independent variable on the dependent variable. The results showed that the disciplinary significantly influence work achievement at PT. Bank Syariah Mandiri Jember Brach office. Career development significantly influenced work achievement at PT. Bank Syariah Mandiri Jember Branch Office. Simultaneously, discipline and career development significantly influenced work achievement at PT. Bank Syariah Mandiri Jember Branch Office. Keyword: Discipline; Career Development; Work Achievement]]>
<![CDATA[Capital Structure and Financial Performance of Manufacturing Companies in Indonesia ]]>
<![CDATA[Ni Luh Ira Suitri]]>;
<![CDATA[Mohamad Agus Salim Monoarfa]]>;
<![CDATA[Srie Isnawaty Pakaya]]>
<![CDATA[ Jambura Science of Management Vol 3, No 2 (2021): Jambura Science of Management - July 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i2.11139
<![CDATA[This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.]]>
<![CDATA[The Relevance Analysis Of Accounting Information, Corporate Social Responsibility And Leverage As Moderation Variables ]]>
<![CDATA[Indhung Listyaningrum]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Siti Nurlaela]]>
<![CDATA[ Jambura Science of Management Vol 3, No 2 (2021): Jambura Science of Management - July 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i2.6981
<![CDATA[An investor always needs accounting information in determining an investment decision. Accounting information relates to many matters relating to the Company's activities in certain periods. The research aims to test and analyse the relevance of accounting information, corporate social responsibility and leverage as moderation variables. The study population of 11 banking companies registered in the IDX period was 2015 – 2018 with a sample number of 44 observations. This sampling technique uses the purposive sampling method. This research hypothesis test uses multiple linear regression with the Moderated Regression Analyys (MRA) approach. Independent variables in this study are the value of profit, book value, and corporate social responsibility. Leverage as a moderation variable and stock price as the dependent variable. The results of this study show that the value of profit, book value and corporate social responsibility affect the stock price. Leverage as a moderation variable can strengthen the book value relationship to the share price, but it cannot strengthen the value of profit relationship to the share price and corporate social responsibility towards the share price. It can be concluded that the value of profit, book value and corporate social responsibility has the relevance of accounting information value. Leverage as a moderation variable can only strengthen the book value relationship to the share price. The degree of research is expected to increase the amount of data samples to achieve more significant results.]]>
<![CDATA[The Corporate Governance Effect on Financial Performance ]]>
<![CDATA[Anggit Riyadi]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Jambura Science of Management Vol 3, No 2 (2021): Jambura Science of Management - July 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i2.7018
<![CDATA[This study aims to examine corporate governance effecton the financial performance of manufacturing companies in the food and beverage industry sector in the Indonesia Stock Exchange in 2014 - 2018. The independent variables in this study are the audit committee, the board of commissioners, the board of directors, and debt to equity ratio (DER). Whereas the dependent variable in this test is Return on Equity (ROE). The sampling technique is done by using purposive sampling method, namely the determination of sampling with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Tests covering Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Tests (4) F Tests (5) Hypothesis Tests (6) Determinant Coefficient Test (R2) . The sample used in this test is manufacturing companies in the food and beverage industry sector which were listed on the Indonesia Stock Exchange in 2014 - 2018, with a total of 10 companies and there were 50 samples that met the criteria. The results of this test concluded that the variables of the board of directors and debt to equity ratio (DER) affect financial performance, while the variables of the audit committee and the board of commissioners have no effect on financial performance.]]>
<![CDATA[The Role Of E-Commerce Era Covid-19 in The Revolution Of The Accounting Information Systems ]]>
<![CDATA[Lesi Hertati]]>
<![CDATA[ Jambura Science of Management Vol 3, No 2 (2021): Jambura Science of Management - July 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i2.9765
<![CDATA[The purpose of this study is to determine the effect of e.commmerce Era Covid-19, Corporate Strategy in the Covid-19 era on the accounting information system industrial revolution. The company's strategy is a company trick in determining and expressing the main planning policies that ultimately determine the scope, character and results of the company's activities and their parts to achieve the company's goals. The fact states that the influence of e.commerce, the company's strategy has various problems including the problem of collecting and storing data on organizational activities, resources and personnel, converting data into information so that management can plan, implement, control and evaluate activities, resources and personnel, provide adequate controls for storing organizational assets and data. The population of this research is 7000 employees of PT Freeport Indonesia, with a total sample of 852 employees obtained through simple random sampling. The purpose of this study is to determine the use of E-Commerce in the Covid-19 Era, the company's strategy in the Industrial Revolution accounting information system. This method is a descriptive and verification method, and the analytical tool is SEM Lisrel modeling. The results showed that E-Commerce is a company strategy in the Industrial Revolution in accounting information systems.]]>
<![CDATA[Internal Control Systems in Nepal: A Case of Nepal Telecom ]]>
<![CDATA[Ballav Niroula]]>;
<![CDATA[Achut Gyawali]]>
<![CDATA[ Jambura Science of Management Vol 3, No 2 (2021): Jambura Science of Management - July 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jsm.v3i2.10447
<![CDATA[The purpose of this study is to discover the efficacy of internal control system of Nepal Telecom. This study followed a case study research design, because it offers a deeper perspective and clearer understanding of the internal control system and its practices. The sample size of this study consisted of all the employees working at different level in Nepal Telecom. The convenience sampling method has been applied for selection of respondents. The researchers distributed 280 questionnaires out of them only 240 respondents returned usable questionnaires. This study was totally based on primary data. In order to make proper analysis descriptive and inferential statistics were used using SPSS software version 23. The finding of this study showed that the control environment, risk assessment, control activities, communication and monitoring affects perceived performance of organization. Effective internal control system helped to increase working efficiency also. The recommendations were made that the company should emphasize the required internal organizational management structure to be implemented. This is because of the internal organizational management structure positively affects the execution of strategies and policies, thereby achieving a sustainable competitive advantage and increment of profit.]]>
