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Jurnal Bisnis Darmajaya
Published by Institut Informatika dan Bisnis Darmajaya
ISSN : 2047155     EISSN : 20471560     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Bisnis Darmajaya adalah jurnal yang bertujuan untuk menjadi platform peer-review dan sumber informasi dalam bidang ekonomi. Kami mempublikasikan makalah hasil penelitian, studi kasus, dan meta analisis yang berfokus pada ilmu manajemen, akuntansi, maupun kewirausahaan serta topik yang terkait.
Arjuna Subject : -
Articles 139 Documents
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HUBUNGAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PELAYANAN PUBLIK DI KELURAHAN ADIPURO KECAMATAN TRIMURJO KABUPATEN LAMPUNG TENGAH Eka Ubaya Taruna Rauf; Suhartina Suhartina
Jurnal Bisnis Darmajaya Vol 8, No 2 (2022): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v8i2.3312

Abstract

ABSTRACTIn Adipuro Village, Trimurjo District, Central Lampung Regency, this study aims to determine the relationship between the quality of human resources and public services. This study uses the method of observation, documentation, and questionnaires. Quantitative analysis using the Pruduct Moment Correlation formula and SPSS version 16.0 was used as the analysis method. A simple correlation analysis (r) between the correlation of the quality of human resources (X) to public services (Y) yields a relationship result of 0.527 or 52.7 percent between the quality of human resources in public services and computerized data processing using the SPSS version 16.0 program. This shows that there is a relationship between the quality of public services (Y) and human resources (X). Even though r is positive, the direction of the relationship is positive. This indicates that the expansion of public services in Adipuro Village, Trimurjo District, Central Lampung Regency, will be accompanied by a greater focus on the quality of human resources. The rest, on the other hand (100% –52.7% = 47.3%), can be explained or influenced by other factors not examined in this study. Keywords: Quality, of Human, Resources, Public, Service
PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Indah Hastuti; Hasiatul Aini; Yulitiawati Yulitiawati; Mardiah Kenamon
Jurnal Bisnis Darmajaya Vol 8, No 2 (2022): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v8i2.3314

Abstract

 ABSTRACT The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income. Keywords : Tax  Avoidance, Capital Intensity, Accounting Conservatism, Manufacturing Company, Food and Beverage.  ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh koservatisme akuntansi dan intensitas modal terhadap penghindaran pajak (studi kasus perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di bursa efek Indonesia tahun 2018-2021) secara parsial dan simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder. Teknik analisis data yang digunakan yaitu Uji Regresi Data Panel. Secara bersama-sama variabel konservatisme akuntansi dan intensitas modal tidak berpengaruh signifikan terhadap Keputusan penghindaran pajak perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Model estimasi yang tepat digunakan dalam penelitian ini adalah model random effect dimana hasil koefisien determinasi sebesar 0.065819. hal ini berarti bahwa 6.58% persentase keputusan penghindaran pajak pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2021 dapat dijelaskan oleh variabel konservatisme akuntansi dan intensitas modal Sedangkan sisanya 93.42% dijelaskan oleh variabel lain diluar penelitian ini. Implikasi dari penelitian ini bahwa penghindaran pajak yang dilakukan oleh perusahaan dapat mempengaruhi penerimaan pajak pemerintah sehingga berakibat pada pendapatan ekonomi nasional.Kata Kunci  : Penghindaran Pajak, Intensitas Modal, Konservatisme Akuntansi, Perusahaan Manufaktur,Makanan dan Minuman
FAKTOR-FAKTOR YANG MEMPENGARUHI SIKAP KONSUMEN TERHADAP IKLAN PRODUK DESSERT BOX DI INSTAGRAM SELAMA MASA PANDEMI COVID-19 Indah Ria Lestari; Aryo Bismo; Antonia Monica Dharmaesti
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3405

Abstract

The aim of this research is to analyze the effect of the perceived advertising value variable which is represented by the credibility, lack of irritation, informativeness, entertainment, and personalization variables on respondents' advertisement attitudes and their impact on respondents' brand attitudes. This research was conducted during the Covid-19 pandemic with 259 respondents who are residents of Jakarta and its surroundings through online questionnaires and the data obtained was processed using SEM-PLS. The results showed that all hypothesis testing in the study showed that credibility, lack of irritation, informativeness, entertainment, and personalization had a direct positive and significant effect on the advertisement attitudes and the brand attitudes. Advertisement attitudes has a positive and significant effect on the brand attitudes. Entrepreneurs and managers in the dessert box food industry can pay more attention to the perceived advertising value of Instagram ads by paying attention to informativeness, credibility, entertainment, lack of irritation, and personalization factors.
DETERMINAN KEPUASAAN KERJA PADA KINERJA KARYAWAN DENGAN PENDEKATAN TEORI DUA FAKTOR Stefanus Rumangkit; Ary Wijayati Kusumaningtyas
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3403

Abstract

The purpose of this research is to investigate job security, compensation, and interpersonal relationships on job satisfaction. In addition, the purpose of this study was to see the impact of job satisfaction on job performance. This study uses a quantitative approach, and uses primary data. Questionnaires are used as a data collection tool. Respondents in this study were 100 respondents. The sampling technique used purposive sampling, with the condition that they are employees in private companies who have worked for 1 year or more. Data analysis tool using SmartPLS. The results of this study are job security has an effect on job satisfaction, compensation has an effect on job satisfaction, interpersonal relationships have an effect on job satisfaction, and the final finding of this research is job satisfaction has an effect on job performance.Keywords : Job Satisfaction, Job Performance, Job Security, Compensation, Interpersonal Relationship
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI DINAS KOPERASI, USAHA KECIL DAN MENENGAH DI KABUPATEN OGAN KOMERING ULU TIMUR Dyah Ayu Putriani; Titie Syahnaz Natalia; Andri Irawan; Dahlia Dahlia
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3527

Abstract

This study discusses the analysis of the factors that influence the performance of employees of the cooperative, small and medium enterprises in East Ogan Komering Ulu Regency. The data analysis technique used is multiple linear regression. The data used uses primary data. The results showed that partially analysis has a significant influence on the performance of employees of the union, Small and Medium Enterprises Office, meaning that the workload has a significant influence on the performance of the employees of the union, Small and Medium Enterprises Office. The results showed that simultaneously all independent variables Analysis (X1) and Workload (X2) jointly have a significant influence on the performance of the union Office employees, Small and Medium Enterprises. The job analysis variable (X1) and the workload variable (X2) are strategic factors for improving the performance of cooperative, small and medium enterprise employees, this is because the results of this study have a significant effect. This research is expected to be useful for the cooperative, small and medium enterprises in East Ogan Komering Ulu Regency in making decisions regarding employee performance issues. The research is expected to be useful in further research as a reference and to be able to develop more apart from these variables for example (competence, work motivation, empowerment of human resources, job satisfaction and others)Keywords: Job Analysis, Workload, Employees’ Performance
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. TUNAS BARU LAMPUNG TBK TAHUN 2018-2020 Pipit Novila Sari; Riki Alfian
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3534

Abstract

The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios
PERBEDAAN RISK TAKING PERBANKAN SYARIAH DAN KONVENSIONAL Reisa Dyasvaro Zulanda Putri; Muprihan Thaib; Ronny Nazar
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3571

Abstract

Risk taking merupakan resiko yang diambil oleh perbankan dalam pemberian kredit kepada masyarakat. Pemberian kredit kepada masyarakat merupakan salah satu cara untuk memaksimalkan laba perusahaan. Terdapat dua sistem perbankan di Indonesia yaitu sistem perbankan konvensional dan syariah. Perbankan konvensional melakukan perjanjian kredit dengan nasabah berdasarkan hukum nasional Negara Indonesia, sedangkan bank syariah melakukan perjanjian kredit dengan nasabah berdasarkan hukum Islam. Sample pada penelitian ini adalah seluruh perbankan konvensional dan bank syariah yang sudah listing di Bursa Efek Indonesia, sedangkan sumber data yang digunakan adalah dari laporan keuangan, annual report dan ICMD (Indonesian Capital Market Directory). Kesimpulan pada penelitian ini dapat menjelaskan perbedaan faktor-faktor yang memengaruhi risk taking pada perusahaan perbankan konvensional dan syariah. Variable yang dapat memengaruhi risk taking dalam penelitian ini adalah bank capital, bank size, merger dan akuisisi, bank ownership, LDR, pertumbuhan GDP dan inflasi. Hasil akhir pada penelitian ini dapat menghasilkan model rergresi yang dapat menunjukkan seluruh variable signifikan yang dapat memengaruhi risk taking baik perbankan konvensional dan syariah.
ANALISIS KINERJA KARYAWAN BERBASIS PENGUKURAN DISIPLIN KERJA DAN KEPUASAN KERJA Tara Ananda Permatasari; Rani Anwar
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3528

Abstract

This study aims to see the effect of work discipline and job satisfaction on the performance of employees of PT. Minanga Ogan (PKS SEII ENAI MILL). The data collection technique in this study was by distributing questionnaires. The results showed that the work discipline variable has a significant effect on employee performance partially. The relationship between work discipline and employee performance is an effort to carry out work activities properly. Furthermore, the partial or t test shows that there is an effect of job satisfaction on employee performance. The relationship between job satisfaction and performance must be well executed. The better the job satisfaction, the better the employee performance. Simultaneously the two variables, namely work discipline and job satisfaction affect employee performance. Employee performance is greatly influenced by work discipline and job satisfaction so that employees have high productivity which will have an impact on improving employee performance so that company goals will be achieved.    
Kecerdasan Buatan dan Transformasi Digital Kewirausahaan: Pemetaan Sistematis melalui Pendekatan Bibliometrik Tren dan Penelitian Masa Depan Yan Aditiya Pratama; Stefanus Rumangkit
Jurnal Bisnis Darmajaya Vol. 11 No. 1 (2025): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jurnalbisnis.v11i1.908

Abstract

The purpose of this study is to map current and future research on the topic of AI and entrepreneurship. The approach of this study is bibliometric, with secondary data as the data source. The processed articles are 34 articles with published articles in reputable national journals (SCOPUS), where the topics in the articles are business, management, and accounting. The results of the study show that there are nine clusters that are mapped in AI and entrepreneurship research, namely Cluster # 1 shows a focus on advanced technology and data analysis in business innovation, Cluster # 2 relates to industrial innovation and digital transformation in various sectors, Cluster # 3 covers efficiency and desire in multiple sectors through environmental technology and innovation, Cluster # 4 focuses on the development of business models and health technology, as well as innovation in patents and startups, Cluster # 5 focuses on entrepreneurial action and environmental economics, as well as sustainable development, Cluster # 6 relates to business development and entrepreneurial ecosystems through effective decision making, Cluster # 7 emphasizes entrepreneurship education and artificial intelligence-based technological innovation, Cluster # 8 focuses on digital entrepreneurship and digital transformation through a lean startup approach, and Cluster # 9 relates to entrepreneurial skills and risk management in a dynamic business environment.
Pengaruh Label Halal Dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen Arifin; Kohar; Purwanto
Jurnal Bisnis Darmajaya Vol. 11 No. 1 (2025): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jurnalbisnis.v11i1.976

Abstract

This research aims to find out whether there is an influence of halal labels and product quality on consumer purchasing decisions at Dapur Azka. This research uses quantitative methods with sampling using non-probability sampling techniques with purposive sampling. The sample in this research was 96 Dapur Azka consumers. The results of data analysis using SPSS Version 20 show that the halal label has a positive and significant effect on consumer purchasing decisions. Every increase in the halal label factor by 1 unit will increase purchasing decisions by 0.213 units. Apart from that, there is a positive and significant influence of product quality on purchasing decisions. It was found that product quality was able to influence purchasing decisions by 1,099 units. Simultaneously, the halal label and product quality have a very high influence of 97.2% on consumer purchasing decisions. This shows the importance of these factors in influencing the purchasing decisions of Dapur Azka consumers. It can be concluded from the results of this research that the halal label variables and product quality have a positive and significant effect on consumer purchasing decisions at Dapur Azka.

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