Jurnal Bisnis Darmajaya
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.
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132 Documents
<![CDATA[MODEL KOREKSI KESALAHAN ANTARA BETA SAHAM, SUKU BUNGA DAN RETURN SAHAM DI INDONESIA ]]>
<![CDATA[Yudhistira Ardana]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 5, No 1 (2019): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v5i1.1482
<![CDATA[This study aims to determine the effect of long-term and short-term beta between shares and BI interest rates on Stock Returns. The variables in this study are stock returns, beta stocks and BI interest rates. The sample used in this study is 40 companies registered in the LQ-45 index in the 2015-2016 period. The model used in this study is by using an error correction model (ECM). The results of the study show that beta stocks have a significant influence on stock returns in the long and short term. While the BI interest rate has a long-term significant effect on stock returns and in the short term does not affect stock returns. Simultaneously, stock beta and BI interest rates have a significant influence on stock returns.Keywords — beta stocks, BI interest rates, stock returns.]]>
<![CDATA[TINJAUAN PERLAKUAN AKUNTANSI ASET TETAP PADA BKKBN PROVINSI SUMATERA SELATAN BERDASARKAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP ]]>
<![CDATA[Yevi Dwitayanti]]>;
<![CDATA[Hafni Zahara]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 4, No 1 (2018): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v4i1.1324
<![CDATA[ABSTRACT This study is aimed to determine the suitability of fixed asset management applied in the National Population Family Planning Board (BKKBN) of South Sumatra Province with PSAP no. 07 regarding Fixed Asset Accounting. This study includes case study research. The type of data used by the authors in this study is primary data by doing obervasi and secondary data that is data obtained from journals, documentation books, and internet. The data have been obtained then analyzed by descriptive analysis method. The results in this study indicate that for the management of recognition and depreciation of fixed assets in BKKBN of South Sumatra Province has been in accordance with PSAP. 07 regarding Fixed Asset Accounting. While for the management of discontinuation and disposal of fixed assets in BKKBN of South Sumatera Province not yet in accordance with PSAP. 07 concerning Fixed Assets Accounting since it only records permanent assets that are permanently discontinued. Whereas the Government Accounting Standards also record fixed assets that are discontinued from active use of the government and are not defined as fixed assets to other asset items. Keywords : Fixed Asset Management, PSAP No.7 ABSTRAK Penelitian ini betujuan untuk mengetahui kesesuaian perlakuan aset tetap yang diterapkan di Badan Kependudukan Keluarga Berencana Nasional (BKKBN) Provinsi Sumatera Selatan dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Penelitian ini termasuk jenis penelitian studi kasus. Jenis data yang digunakan penulis dalam penelitian ini adalah data primer dengan melakukan obervasi dan data sekunder yaitu data yang diperoleh dari jurnal, buku dokumentasi, dan internet. Data-data yang sudah diperoleh kemudian dianalisis dengan metode analisis deskriptif. Hasil dalam penelitian ini menunjukkan bahwa untuk perlakuan dalam pengakuan dan penyusutan atas aset tetap pada BKKBN Provinsi Sumatera Selatan telah sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Sedangkan untuk perlakuan penghentian dan pelepasan aset tetap pada BKKBN Provinsi Sumatera Selatan belum sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap karena hanya melakukan pencatatan aset tetap yang dihentikan secara permanen saja. Padahal Standar Akuntansi Pemerintah juga mencatat aset tetap yang dihentikan dari penggunaan aktif pemerintah dan tidak didefinisikan sebagai aset tetap ke pos aset lainnya. Kata Kunci : Perlakuan Aset Tetap, PSAP No.7]]>
<![CDATA[DAPATKAH KITA MEMPREDIKSI PERUBAHAN HARGA SAHAM? ]]>
<![CDATA[Edi Pranyoto]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v2i1.620
<![CDATA[The purpose of this paper is to study the behavior of stock prices at LQ45 based on the behavior of stock prices at LQ45 itself in the period 2013 until 2015. The sample in this study is a company incorporated at LQ 45 index from 2013 until 2015. The basic model of the data used is time series data. Time series data often indicates conditions are not stationary at the current level, but often shows a stationary through diferensi process. Then, the data will be analyzed using Model Autoregressive Integrated Moving Average (ARIMA / Box-Jenkins). Based on the test results showed that the stock price data at LQ45 in a random and white noise, so there is no dependence on the company's stock price changes at LQ 45 index.Key words : Efficient Market, Random Walk, White Noise]]>
<![CDATA[PENGARUH TALENT MANAGEMENT DAN SELF EFFICACY TERHADAP KINERJA KARYAWAN DISTRIBUTOR ALAT BERAT ]]>
<![CDATA[Fatmasari -]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 3, No 2 (2017): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v3i2.833
<![CDATA[ Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan: pengaruh talent management dan self efficacy terhadap kinerja karyawan. Penelitian ini merupakan penelitian eksplanatori. Sampel penelitian sebanyak 198 orang. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan PLS. Hasil penelitian menunjukkan talent management berpengaruh positif dan signifikan terhadap kinerja karyawan, Self efficacy berpengaruh positif tidak signifikan terhadap kinerja karyawan.Kata Kunci : talent management, self efficacy dan Kinerja Karyawan]]>
<![CDATA[Analisis Perilaku Mahasiswa Manajemen dalam Kaitannya dengan Hasil Ujian Komunikasi Bisnis (Studi Mahasiswa pada Mahasiswa Manajemen Unjani) ]]>
<![CDATA[Andri Irawan]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 1, No 2 (2015): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v1i2.498
<![CDATA[The world of education today face the challenge to make a real contribution in solving the existing problems. Students as the next generation in the continuing development phases have a duty to be able to contribute ideas in the form of real work. UNJANI Management Faculty of Economics is one of the courses that are in west Java Cimahi. The purpose of this study was to determine the extent of the difference in behavior of student learning at the Department of Management Business Communication course. The purpose of this analysis was to compare the two averages two unrelated groups. The data used is quantitative assuming normal distribution. The sample in this study amounted to 68 people and is divided into two groups, each numbering 34 people. Statistical analysis tool used is a non-parametric statistical test form independent sample test. Based on the results of statistical data if the result is that there are significant differences between the test results of the two groups of students of this can be seen from the Sig smaller than alpha is 0.013 0.05. The results of the test group of students who received treatment with no prior information about the execution of the test to get a better result than the test results of students who obtain information on the previous exam. This is due to the different behavior is that some students perform regularly set aside time to study and some will not.Key word –behavior of student, exam results, business communication]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PERBANKAN DI BEI PERIODE 2013-2015 ]]>
<![CDATA[Susanti Susanti]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v2i2.713
<![CDATA[Intellectual capital is the result of three main elements of an organization (human capital, structural capital, and customer capital) as science and technology manifestation which can provide more positive value for companies in the form of competitive advantages of the organization. The objective of this study was empirically to demonstrate the effect of the intellectual capital on the banking value. Independent variables in this study were the intellectual capital and a dependent variable was the banking value which provided by Tobin's Q, PBV and PER. Population of this study was the 43 banks banking companies listed on the Indonesia Stock Exchange in 2013 to 2015. Sample collecting method used in this study was a purposive sampling method. Data analysis technique used in this study was PLS (Partial Least Square). The result of this study showed that the intellectual capital had no significant effect on banking value.Keywords: Intellectual Capital, Banking Value, and PLS.]]>
<![CDATA[IMPLEMENTASI PERATURAN BANK INDONESIA (PBI) DALAM KINERJA KEUANGAN PADA BANK MUAMALAT INDONESIA ]]>
<![CDATA[Andi Desfiandi]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 1, No 1 (2015): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v1i1.189
<![CDATA[One way of performance measurement at syariah financial is by using PBI approach. The purpose of this research is to analyze the level of accounting performance of Muamalat Bank Used Bank Indonesia rules approach with measurement method is CAMEL approach during period of the year 2008 – 2012 Based on the research done at Muamalat Bank in 2008 until 2012 got HEALTH predicate, because CAMEL credit score obtained at 81 above (health minimum standard) was 100 in 2008, 95.63 in 2009, 91.26 in 2010, 100 in 2011 and 100 in 2012.Key words : Health Bank, Capital, Asset, Management, Earning, Liquidity.]]>
<![CDATA[Analisis Kinerja Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Metro ]]>
<![CDATA[Yulita Zanaria]]>;
<![CDATA[Aris Sunyoto]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 4, No 2 (2018): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v4i2.1465
<![CDATA[The purpose of this study is to describe the performance of the Metro City Asset Financial Management Agency (BPKAD) in managing regional assets. As the Regional General Treasurer, BKAD is a technical service that is responsible for receiving regional income and issuing money for regional needs through regional general cash. With the regional treasury, a region can manage the availability of sufficient funds to finance regional expenditures. In the regional general cash, it can also be seen how much wealth a region has. Regional cash itself is contained in the comparative balance sheet which is part of the financial statements. The results of the research in cash management have received regional income and disbursed funds used for regional expenditure purposes. The procedure for cash receipts and disbursement of funds directly handled by the regional cash management section is regulated in the guidelines for managing the business implementation of the Metro City APND and so far the cash management section has carried out its duties in accordance with these guidelines. In general, Metro City BPKAD's performance in managing lancer beum assets is said to be good and still not optimal, this can be seen based on indicators used in BPKAD's performance appraisal in managing transparent assets, namely accountability, transparency, economy, efficiency and effectiveness. regional income that goes into regional treasury has increased.Keywords-Performance]]>
<![CDATA[ANALISIS HARGATERHADAP ROOM OCCUPANCY HOTELDAN PENGINAPANDI KOTA PANGKALPINANG ]]>
<![CDATA[Juhari Juhari]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v2i2.704
<![CDATA[The purpose of this study was to determine the effect on the price of the analysis room occupancy in hotels and inns in Pangkalpinang. Methods of data collection in this research is using secondary data regarding the price (room rate) and the occupancy rate of rooms (room occupancy) at 13 hotels and 7 hotels in Pangkalpinang. Methods of data analysis using simple regression analysis. The findings of this study are positive and significant effect on the price of the room occupancy. Meanwhile, based on the results of the analysis of the correlation coefficient and determination, influence the price of the room occupancy hotels in Pangkalpinang is very strong, of 74.8%, while the remaining 25.2% is influenced by other factors such as service quality, customer satisfaction, promotions and so were not examined in this study. Keywords: Price and Room Occupancy]]>
<![CDATA[PENGARUH PROFITABILITAS, PERTUMBUHAN ASSET, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (STUDY KASUS PADA PERUSAHAAN REALESTATE DAN PROPERTY YANG TERDAFTAR DI BEI TAHUN 2013 – 2015) ]]>
<![CDATA[Aderina K Harahap]]>;
<![CDATA[Arif Eka Irawan]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 4, No 1 (2018): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v4i1.1352
<![CDATA[The purpose of this study is to investigate the Profitability, Asset Growth, and Firm Size to Corporate Capital Structure . This study focused on Property and Real estate companies listed in Bursa Efek Indonesia for period 2013-2015. This research is using quatitative and purposive sampling method in order to collect the sample. Based on certain criteria, there were 24 properties and real estate companies that matched with the sample. The statistical method used in this study is multiple regression. The simultaneous testing showed that Profitability, Asset Growth, and Firm Size are influenced to Capital Structure Keywords - Corporate capital structure, profitability, asset growth, firm size]]>
