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INDONESIA
JOURNAL OF APPLIED BUSINESS ADMINISTRATION
ISSN : -     EISSN : 25489909     DOI : -
Journal of Applied Business Administration (JABA) is a journal published by Study Program of Applied Business Administration, Politeknik Negeri Batam. The journal is predominantly devoted to applied business administration with special focus on industries problem solving. JABA publish quality articles based on empirical research, theoretical and practical articles. The JABA is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
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Articles 259 Documents
PENGARUH PENGUNGKAPAN BIAYA LINGKUNGAN SESUAI PSAK 33 DAN PERATURAN PEMERINTAH NOMOR 78 TAHUN 2010 TERHADAP KINERJA KEUANGAN Jamingatun Hasanah; Mediya Destalia
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.519 KB) | DOI: 10.30871/jaba.v1i2.620

Abstract

This study aims to examine the effect of disclosure of environmental costs according to IAS 33 and Government Regulation No. 78 of 2010 again shows the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX). There are four independent variables in this study, the disclosure of the costs of stripping activity, environmental management activities due to production, environmental management activities due to exploration and evaluation, and reclamation of closure, and the dependent variable is Return On Investment. The sample used in this study. The total sample of this research is 12 companies. The existing data were analyzed by using multiple linear regression with panel data approach using Eviews 9. The result of hypothesis testing showed that there was significant significant influence between stripping activity and environmental management activity due to production to financial performance (Return On Investment). There is no influence between environmental management activities due to exploration and evaluation, and the closure of reclamation to financial performance (Return On Investment). F-test results revealed that the expenditure of stripping activity (X1), environmental management activities due to production (X2), environmental management activities due to exploration and evaluation (X3), and reclamation closure (X4) simultaneously have a significant effect on Return On Investment.
PENGARUH PERSEPSI MASYARAKAT BATAM TENTANG BANK SYARIAH TERHADAP MINAT MENGGUNAKAN PRODUK BANK SYARIAH Imran Imran; Bambang Hendrawan
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.386 KB) | DOI: 10.30871/jaba.v1i2.621

Abstract

This research examines the influence of society’s perception about sharia bank toward intends to use sharia bank products. The data collection technique was a field survey that using questionnaire to the sample respondents. Sampling method used is accidental sampling method with 100 selected people by accidently. The data analysis method uses multiple linear regression model. The result of this research indicate that people perception about bank sharia in banking system with interest, profit sharing system characteristics and sharia product knowledge, simultaneously have positive significant effect toward intends to use sharia product. Partially, only perception from knowledge of product variable has no influence toward society intends to Sharia bank products. Its means the better understanding about the no-interest banking system and also about profit sharing system as a basis for sharia bank practices, will increase society’s intends to use sharia products. Meanwhile, there is no effect for society perception whether they have a better or less knowledge of sharia bank products
PERSPEKTIF AKUNTAN PUBLIK TENTANG KUALITAS LAPORAN KEUANGAN,, INSENTIF BAGI MANAJEMEN,, NILAI ETIS,, DAN PENGENDALIAN INTERNAL DALAM MENYIKAPI PRAKTEK CREATIVE ACCOUNTING F.X. Kurniawan Tjakrawala; Metta Yuni
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.716 KB) | DOI: 10.30871/jaba.v1i2.622

Abstract

The purpose of this study is to obtain the empirical evidences that could predict the causal relationships occured from exogenous constructs such as financial report quality; perceived of management’s incentives; ethical values; and internal control that may influence the endogenous construct, the public accountant’s attitudes towards creative accounting practices. This study used primary data obtained through the field-survey method. The samples of this research subjects were taken by purposive sampling method applied through the distribution of 200 sets of questionnaires. The questionnaires addressed to the respondents who occupied in managerial level of the public accountant companies located at Jakarta, that listed on Indonesian Institute of CPA (IAPI) website and also Financial Service Authority (OJK) of capital market directory. The latent-path modeling applied to analyze the data of 70 units of valid questionnaires (usable response-rate was 35%). The four hypotheses in this study were tested by implementing the technique of Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of hypotheses testing statistically proved able to predict significantly that financial report quality; perceived of management’s incentives; ethical values; and internal control positively influenced the public accountant’s attitudes about creative accounting practices.
STUDI TENTANG PENERAPAN ADMINISTRASI PERENCANAAN DAN PENGENDALIAN PRODUKSI PADA PT SANWA ENGINEERING BATAM Putrhi Pranitha Napitu; Dwi Kartikasari
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (897.795 KB) | DOI: 10.30871/jaba.v1i2.623

Abstract

This study aims to develop operational standards of administrative procedures of production planning and control in PT Sanwa Engineering Batam. Methods of data collection using method of documentation and structured interview to planner and customer service planner. While for data analysis using descriptive qualitative analysis and also SWOT analysis (Strengths, Weakness, Opportunity, and Threats) which discuss about how application of planning and controlling production at PT Sanwa Engineering Batam start from production planning, production scheduling, production supervision, related organizational functions and information and documents required. The results of this research is the formation of a flowchart of the administration process of planning and controlling new production in more detail so as to facilitate new employees to understand their work or the reader understand the principal activities of a staff of administration in the production department.
ANALISIS POSITIONING PRODUK MJB (MILO JELLY BUBBLE) BERDASARKAN PERSEPSI PELANGGAN (Studi Kasus: Outlet Komplek Tiban Cipta Puri Batam) Geliga Tieland; Shinta Wahyu Hati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (907.758 KB) | DOI: 10.30871/jaba.v1i2.624

Abstract

The results of this study indicate that: (1) there is a positive and insignificant relationship with product attribute (X1), proved T-statistic (0.197) smaller than T-table (1.64). (2) there is a positive and significant relationship with product benefit (X2), proved T-statistic (1,768) bigger than T-table (1.64). (3) there is positive and insignificant relationship with product user (X3), proved T-statistic (0,628) smaller than T-table (1.64). (4) there is a positive and significant relationship with competitor (X4), proved T-statistic (1,699) bigger than T-table (1.64). (5) there is a positive and insignificant relationship with product category (X5), proved T-statistic (2.855) smaller than T-table (1.64). (6) there is a positive and insignificant relationship with the price attribute (X6), proved T-statistic (1.996) smaller than T-table (1.64)
ANALISIS KINERJA PROYEK “Y”MENGGUNAKAN METODE EARNED VALUE MANAGEMENT (Studi Kasus di PT Asian Sealand Engineering) Dwi Kartikasari; Inayaturrochmah Inayaturrochmah
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 1 (2018): Journal of Applied Business Administration-Maret 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.944 KB) | DOI: 10.30871/jaba.v2i1.633

Abstract

Penelitian ini bertujuan untuk mengetahui kesenjangan (gap) kualitas layanan klaim antara kinerja dan harapan serta untuk mengetahui dimensi kualitas layanan yang perlu menjadi prioritas dan harus dioptimalkan oleh PT Asuransi Central Asia. Klaim dalam asuransi diartikan sebagai tuntutan ganti rugi atas apa yang dipertanggungkan kepada perusahaan asuransi. Analisis kualitas layanan terdiri dari 5 dimensi layanan, yaitu: tangible, reliability, responsiveness, assurance dan empathy. Teknik pengumpulan data menggunakan angket/kuesioner yang terdiri diri 22 indikator pertanyaan untuk mendukung pengolahan data. Jumlah sampel sebanyak 103 responden para pengguna jasa klaim asuransi kendaraan. Metode analisis yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, statistif deskriptif, metode servqual dan metode importance performance analysis. Hasil penelitian ini menunjukkan bahwa: pertama, berdasarkan metode servqual, masing-masing variabel masih terdapat kesenjangan antara kinerja dan harapan dari layanan klaim di PT Asuransi Central Asia Cabang Batam. Kedua, berdasarkan metode importance performance analysis (IPA), analisis dilakukan melalui diagram kartesius dengan hasil analisis 6 indikator pertanyaan berada di kuadran I (prioritas utama/konsentrasi), 5 indikator pertanyaan berada di kuadran II (pertahankan prestasi), 5 indikator pertanyaan berada di kuadran III (prioritas rendah), dan 6 indikator pertanyaan berada di dan kuadran IV (berlebihan).
ANALISIS PENGARUH KUALITAS PELAYANAN, PENETAPAN HARGA DAN FASILITAS TERHADAP KEPUASAN PASIEN Suyitno Suyitno
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 1 (2018): Journal of Applied Business Administration-Maret 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.626 KB) | DOI: 10.30871/jaba.v2i1.703

Abstract

ABSTRACT A government institution engaged in service delivery, especially health services, consumer satisfaction a benchmark of the success of the institution. As more and more customers are satisfied with the services of an institution, more and more consumer visits to use the services of the service provider can ultimately increase the revenue of the company. This study analyzed the effect of service quality variables, price and facility determination on patient satisfaction at Malang District General Hospital. The questionnaires were filled by 86 patients who came to the Malang District General Hospital, and the data were processed using multiple linear regression using SPSS version 11.5 software. The result showed that service quality, price and facility have significant effect either partially or simultaneously on patient satisfaction. Besides, the results of this study indicate that service quality has a dominant influence on patient satisfaction in Malang District General Hospital.
PENGARUH KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN PADA BAGIAN PRODUKSI DI PT. ETOWA PACKAGING INDONESIA Septerina Septerina; rusda irawati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 1 (2018): Journal of Applied Business Administration-Maret 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.626 KB) | DOI: 10.30871/jaba.v2i1.714

Abstract

Proper employee compensation will keep them motivated to improve their performance in a vigorous manner so that the results achieved from the job can give their employees satisfaction. This study aims to determine the effect of financial compensation on employee job satisfaction on the production in PT. Etowa Packaging Indonesia, to determine the effect of non-financial compensation on employee job satisfaction on the production at PT. Etowa Packaging Indonesia, and to know the influence of financial compensation and non-financial compensation simultaneously to job satisfaction of production employee at PT. Etowa Packaging Indonesia. The research design conducted by researchers is explanatory research. With a population of 253 respondents taken a sample of 171 respondents. The instrument of data collection used is observation and spreading of questionnaire. Data were analyzed using descriptive statistics and multiple regression analysis. The results stated that financial compensation and non financial compensation after tested partially or together significantly influence the employee job satisfaction in the production at PT. Etowa Packaging Indonesia.
PENGARUH FASILITAS PERPUSTAKAAN, KINERJA PUSTAKAWAN DAN KUALITAS INFORMASI TERHADAP KEPUASAN MAHASISWA DALAM MENGGUNAKAN PERPUSTAKAAN POLITEKNIK NEGERI BATAM Adhitomo Wirawan; Risfandi Risfandi
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 1 (2018): Journal of Applied Business Administration-Maret 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.243 KB) | DOI: 10.30871/jaba.v2i1.730

Abstract

This study aims to determine the influence of library facilities, librarian performance, and quality of information on user satisfaction (students). The respondents of this research are Batam State Polytechnic students. Data collection techniques used questionnaires and documentation. Test the research instrument by using the validity and reliability analysis. Data analysis method used in this research is descriptive analysis and multiple linear regression analysis. This analysis tool is used to know how far library facilities (X1), librarian performance (X2), information quality (X3), to student satisfaction (Y). Partial research results indicate that library facility variables, librarian performance and information quality have positive and significant influence
ANALISIS PENGENDALIAN KUALITAS PRODUK GARMENT PADA PROJECT IN LINE INSPECTOR DENGAN METODE SIX SIGMA DI BAGIAN SEWING PRODUKSI PADA PT BINTAN BERSATU APPAREL BATAM Monica Elisa Napitupulu; Shinta Wahyu Hati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 1 (2018): Journal of Applied Business Administration-Maret 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.594 KB) | DOI: 10.30871/jaba.v2i1.743

Abstract

Abstract Competition among competitors in the increasingly tight business world today encourages companies to develop more effective and efficient way in achieving the goals and objectives that have been set. With the current information and technology consumers become more sensitive about quality and price of a product. Therefore, companies are required to improve the quality of products produced and continuously improve and improve. PT Bintan Bersatu Apparel Batam is one of the manufacturing companies engaged in the production of sportswear. PT Bintan Bersatu Apparel also strives to continuously improve the quality by pressing the product number in the product process in this company. Six sigma as an alternative to the principles of quality control, enabling companies to improve with the actual breakthrough. Six sigma is an important tool for production management to maintain, maintain product quality and improve quality towards zero defect. So six sigma is a method or technique. Which is a new breakthrough in the field of quality management. By using six sigma method can be known quality sportswear produced PT Bintan Bersatu Apparel in 3.55 sigma with damage level of 20,290 for one million production (DPMO). Six sigma quality improvement in this research can be concluded there are three causes of the product: workmanship or constructionas much as 82.04%, fabric as much as 13.82% and accessories as much as 4.14%.In this research data analysis used Six Sigma (DMAIC) method which through five stages that is define, measure, analyze, improve and control.

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