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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 132 Documents
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PERSEPSI EMOSI KARYAWAN PASCA AKUISISI INDUSTRI PERHOTELAN DI BRUNEI Kurnia Fadila
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.144 KB) | DOI: 10.30873/jbd.v6i1.1942

Abstract

The main purpose of this paper is to examine the emotional response of the employee after an acquisition; the goal is to provide useful information for Parkview Hotel’s management team on how they could evaluate change processes in the future. This study included research design as a field study using survey methodology. The study conducted at a Parkview Hotel in Brunei Darussalam, particularly in the Room Division and Food and Beverage Division. In this study, research design includes a causal relationship between two or more variables. The feeling of meaningfulness and safety has a positive impact on employee perspective as categorized as high by the average score, respectively (4.08) for meaningfulness and (4.03) for safety. The limitations of this research are mainly linked to the use of the list of eight factors that was made on the basis of the existing emotion literature to attempt to include factors, especially important for service employees in the hospitality industry. The list appears to cover the most important antecedents of emotion. However, as the knowledge regarding the specific drivers of emotion for this group of employees is limited, there is a risk that some important drivers were not included in the list. Based on the reported results, management can deliver specific recommendations regarding which areas of the employee need to pay more attention to in order to improve performance of the employee, and in order to be a better work place. This paper brings to light original and valuable findings related to the perception of the employee after showing expected results in terms of emotion after acquisition.Keyword - Employee Emotion; Acquisition; Psychological Meaningfulness; Psychological Safety.
IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.946 KB) | DOI: 10.30873/jbd.v6i1.1926

Abstract

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.
Indeks Kepuasan Kerja Dosen dan Karyawan Non Akademik Institut Informatika dan Bisnis Darmajaya Stefanus Rumangkit; Anggawidia Wibaselpa
Jurnal Bisnis Darmajaya Vol 6, No 2 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v6i2.2293

Abstract

This study aims to investigate job satisfaction of lecturers and non-academic employees of the Darmajaya Institute of Informatics and Business. This research is descriptive research. To measure job satisfaction, the instrument used was a job satisfaction survey (JSS) developed by Spector (1994) consisting of 36 questions. The respondents in this study were 155 lecturers and non-academic employees. The data analysis tool used the Employee Satisfaction Index. The results of the investigation showed that the level of job satisfaction of lecturers and non-academic employees on salaries, promotions, supervision, awards, operational procedures, work colleagues, nature of work, and communication were at very satisfied levels. However, when viewed from the aspect of profit, employee satisfaction is at the level of satisfaction. This finding also strengthens the instrument suitability test for the job satisfaction survey measuring instrument developed by Spector. In addition, this finding also reinforces the two-factor theory developed by Herzberg, that salary, promotion, supervision, rewards, benefits, operational procedures, work colleagues, nature of work, and communication are antecedents of job satisfaction.Keywords —Job Satisfaction, Job Satisfaction Survei, Two Factor Theory, Lecturer
PENERAPAN SISTEM INFORMASI AKADEMIK MAHASISWA (SIAM) TERHADAP MAHASISWA UNIVERSITAS MUHAMMADIYAH RIAU Ressy Agmallia; Muharini Ulya Sari; Annisa Rahima Rahmadhani; Mutia Afrianti
Jurnal Bisnis Darmajaya Vol 7, No 1 (2021): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v7i1.2676

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana penerapan sistem informasi akademik mahasiswa terhadap mahasiswa universitas muhammadiyah riau. Peneliti melakukan penelitian terhadap SIAM ini karena adanya beberapa kendala yang dirasakan para mahasiswa mengenai SIAM seperti SIAM tidak bisa menampung banyak pengguna dalam waktu bersamaan, Terjadinya kesalahan saat penginputan KRS yang mengakibatkan jadwal sering bentrok, tampilan website SIAM UMRI masih kurang menarik. Tujuan penelitian ini untuk menganalisa permasalahan, efisiensi, efektivitas serta kepuasan pengguna terhadap website SIAM UMRI sehingga, bisa menjadi masukan bagi pihak pengembang website tersebut untuk perbaikan dan pengembangan website SIAM UMRI, serta memudahkan pengguna menggunakan website SIAM UMRI. Penelitian ini menggunakan metode penelitian kualitatif,menyebarkan kuesioner dengan menggunakan media digital google form, dengan hasil bahwa penerapan SIAM memiliki kelebihan yang memudahkan mahasiswa serta dosen dalam mengurus administrasi perkuliahan, memudahkan komunikasi peng-approvean dengan dosen PA, disamping itu SIAM juga memiliki kekurangan dalam hal pengaksesan yang sering down jika di akses oleh banyak pengguna,memiliki keterlambatan dalam memproses. Hasil dari penelitian ini dalam hal server down ketika di akses oleh banyak pengguna, mahasiswa UMRI memberi saran agar memperbesar server, melakukan pengupgradetan atau pembaharuan agar proses berjalan dengan baik. Hasil ini dapat dijadikan sebagai jawaban terhadap kesulitan yang sering kali dihadapi mahasiswa maupun pengelola akademik sehingga pengelolaan data-data serta ketersediaan sarana maupun penyajian informasi akademik bisa lebih efektif dan efesien.Kata kunci : Sistem Informasi Akademik mahasiswa (SIAM);Mahasiswa; Univesitas Muhammadiyah Riau.
ANALISIS DAMPAK PENDIDIKAN DAN PELATIHAN TERHADAI KINERJA DOSEN TETAP DI IBI DARMAJAYA Sri Rahayu
Jurnal Bisnis Darmajaya Vol 6, No 2 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v6i2.2230

Abstract

Lecturers are human resources (HR) who have an important role for the development of a tertiary institution. In creating these human resources, education and training are the most dominant factors in improving the performance of the lecturers concerned. This study discusses the impact between education variables and training variables. The data collection in this study used a questionnaire distribution technique (to the Permanent Lecturer of IBI Darmajaya) which was tested through an instrument test and then assisted in processing it using the Statistical  Product and Service Solutions (SPSS) Application Program. The results of the study indicate that the education and training variables are strategic variables to support the lecturers' performance. This education and training variable is strategic because it has a significant positive impact on performance. The reference of this research is to improve the quality of lecturer performance, the organization must first improve the education model and lecturer training model.Keywords — Education, Training, Strategic and Performance
PENINGKATAN KOMPETENSI KEWIRAUSAHAAN DAN KINERJA USAHA PENJUAL PAKAIAN JADI PADA USAHA KECIL MENENGAH (UKM) DI KABUPATEN SIDRAP Muhammad Yunus
Jurnal Bisnis Darmajaya Vol 6, No 2 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v6i2.2294

Abstract

This study aims to determine the factors that influence (i) individual characteristics of entrepreneurial competencies, (ii)human resources towards entrepreneurship competencies, (iii) entrepreneurial orientation towards entrepreneurshipcompetencies (iv) environment towards entrepreneurship competencies and (v) entrepreneurial competencies towardsbusiness performance. This research belongs to the category of explanatory research (explanatory research). The studywas conducted on small and medium businesses spread across Sidrap Regency. The research population is small andmedium enterprises in the economic sector of textile entrepreneurs and apparel entrepreneurs based on 2013-2014 data.The number of SMEs experienced a reduction of 1.85% and 5.36% respectively in 2013 and 2014. The samplingtechnique uses a sample technique (stratified random sampling), (stratified random sampling), i.e. taking stratifiedrandom samples (groups) with the number a sample of 300 entrepreneurs. In this study, contextual factors, as independent variables, are tested as potential predictors of the dimensions of each predictor for the components of entrepreneurial performance. The contextual factor is business performance (Y1) as the dependent variable and entrepreneurial competence as an intervening variable (Y2). Conceptual factors as independent variables are (X) consisting of individual characteristics (X1), human resources (X2), entrepreneurial orientation (X3) and environmental factors (X4). The results of this study indicate that the variables of individual characteristics, human resources, entrepreneurial orientation, and the environment together with each of their dimensions indicate that there is a significant influence between exogeng variables and endogenous variables simultaneously and partially on entrepreneurial competence and on business performance.Keyword - Personality, Environment, Entrepreneurship Competence and Business Performance
ANALISIS PENGARUH ANCHORING BIAS DAN LOSS AVERSION DALAM PENGAMBILAN KEPUTUSAN INVESTASI DI KOTA BANDAR LAMPUNG Rico Elhando Badri; Melian Elsa Putri
Jurnal Bisnis Darmajaya Vol 7, No 1 (2021): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v7i1.2634

Abstract

The investment decisions made by ordinary investors are affected by the predictions and profits that the investor has. This decision making is an important aspect in dealing with several issues. The objective of this research was to find out the effect of the investor behavioral bias in finance (Anchoring Bias and Loss Aversion) in Lampung. The subject of this research was 120 active investors obtained from the securities institutions and several university investment galleries in Lampung. The method of this research was the associative method. The sampling techniques used in this research were non-probability sampling, snowball sampling, and purposive sampling. The data collecting technique used in this research was distributing questionnaires. The data analyzing technique used in this research was through multiple regression analysis and descriptive statistics. The hypothesis test used in this research was the independent t-test. The result of this research showed that the Anchoring Bias and Loss Aversion had a positive effect on the investor to make an investment decision in Bandar Lampung with a 0.00 0.05 significant level.
International Financial Reporting Standards (IFRS) dan Proses Pengadopsiannya di Indonesia Risma Wira Bharata; Ghina Fitri Ariesta Susilo; Agustina Prativi Nugraheni
Jurnal Bisnis Darmajaya Vol 6, No 2 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v6i2.1951

Abstract

Penelitian ini bertujuan untuk mengetahui proses pengadopsian IFRS di Indonesia. Awalnya dewan standar Internasional membuat IASC yang memproduksi IAS dan kemudian berubah menjadi IASB yang memproduksi IFRS. Alasan dewan membuat standar karena kebutuhan standar akuntansi di seluruh dunia sangatlah besar apalagi persaingan industri di era global ini menghendaki keseragaman standar akuntansi sehingga antar laporan keuangan bisa dibandingkan dengan yang lain. Pengadopsian IFRS bagi negara-negara di seluruh dunia dilakukan secara penuh maupun bertahap. Pengadopsian IFRS di Negara Indonesia agar menjadi standar akuntansi keuangan dilakukan melalui berbagai tahapan, yaitu tahap adopsi, tahap persiapan akhir, dan tahan implementasi. Di dalam proses pengadopsian itu, masih terkendala mengenai sumber daya manusia. Untuk mengatasinya kendala tersebut, maka diadakannya pelatihan yang berkelanjutan bagi DSAK dan para pengguna IFRS secara teori maupun praktek.
PENERAPAN SISTEM INFORMASI MANAJEMEN DALAM TATA KELOLA PERPUSTAKAAN UNIVERSITAS MUHAMMADIYAH RIAU Aisyah Aura; Nur Azzahra Wedyati; Nikken Azzahara ZI; Nadia Fathurrahmi
Jurnal Bisnis Darmajaya Vol 7, No 1 (2021): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v7i1.2677

Abstract

Dunia pendidikan tidak akan terlepas dari keberadaan perpustakaan. Perpustakaan menjadi tempat penting bagi anak didik, maupun pendidik dalam mencari informasi mengenai pengetahuan. Hadirnya teknologi harus mampu dimanfaatkan perpustakaan untuk dapat meningkatkan layanan perpustakaan dan aksesibilitas terhadap informasi-informasi perpustakaan tersebut. Dan disetiap perguruan tinggi dipastikan adanya perpustakaan untuk memberikan fasilitas pembelajaran yang bertujuan mencapai visi dan misinya sesuai dengan Tri Dharma Perguruan Tinggi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan sistem informasi manajemen yang digunakan di perpustakaan umri. Penelitian dilakukan dengan menggunakan metode Kualitatif Deskriptif. Hasil dari penelitian ini yaitu dalam pengelolaan perpustakaan Universitas Muhammadiyah Riau, kepala perpustakaan dibantu oleh 3 orang pengelola yang telah ditugaskan masing-masing. 3 pengelola ini terdiri dari bagian pengelolaan  buku, bagian IT, dan bagian sirkulasi/pelayanan perpustakaan. Maka dapat disimpulkan bahwa dengan adanya sistem manajemen layanan perpustakaan berbasis sistem informasi ini mampu untuk memberikan dukungan pelaksanaan aktifitas layanan perpustakaan mulai dari pendaftaran, peminjaman, pengembalian, pengadaan, penggantian sampai dengan penyusunan laporan-laporan perpustakaan.Kata Kunci : Perpustakaan, Sistem Informasi Manajemen 
PENGUKURAN MINAT BERWIRAUSAHA MENGGUNAKAN SELF EFFICACY, LINGKUNGAN DAN PENDIDIKAN KEWIRAUSAHAAN PADA MAHASISWA FEB UNIVERSITAS MUHAMMADIYAH METRO Suharto Suharto; Ardiansyah Japlani; Karnila Ali
Jurnal Bisnis Darmajaya Vol 7, No 1 (2021): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v7i1.2608

Abstract

Penelitian ini dilatar belakangi oleh rendahnya minat berwirausaha pada kalangan mahasiswa di lingkungan universitas dimana mahasiswa lebih memilih untuk menjadi karyawan atau PNS setelah lulus dimana tingkat persaingan yang cukup tinggi sehingga mengakibatkan pengangguran bertambah.Tujuan penelitian ini adalah untuk memperoleh data, serta mengetahu ipengaruh self efficacy, lingkungan dan pendidikan kewirausahan terhadap minat berwirausaha pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Metro. Popoluasi didalam penelitian ini adalah mahsiswa FEB. Teknik pengambilan sampel dalam penelitian ini yaitu Accidental Sampling dengan menggunkan rumus proporsi binominal dan didapatkan sampel sebesar 150 orang responden mahasiswa FEB UM Metro.Pengujian persyaratan instrument yang digunakan meliputi uji validitas dan uji reliabilitas. Uji normalitas liliefors, uji homogenitas, uji linieritas sebagai pengujian persyaratan analisis SEM (Structural Equation Modeling) dan teknik analisis data yang digunakan adalah SEM (Structural Equation Modeling). Berdasarkan hasil penelitian dengan menggunakan analisis SEM (Structural Equation Modeling), diperoleh self efficacy tidak berpengaruh terhadap minat berwirausaha, lingkungan berpengaruh terhadap minat berwirausaha, pendidikan kewirausahaan berpengaruh terhadap minat berwirausaha, self efficacy tidak berpengaruh terhadap pendidikan kewirausahaan, lingkungan berpengaruh terhadap pendidikan kewirausahan, self efficacy berpengaruh terhadap lingkungan. Kata kunci: self efficacy, lingkungan, pendidikan kewirausahan, minat berwirausaha.

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