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HENGKI TAMANDO SIHOTANG
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INDONESIA
Journal Of Management Science (JMAS)
ISSN : -     EISSN : 26849747     DOI : -
Core Subject : Economy, Science,
Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling pengertian di seluruh jajaran bisnis dan manajemen keterampilan dan ilmu yang digunakan; mencakup semua bidang ilmu manajemen dari sistem ke aspek prakti. studi kasus dan meliput isu-isu penting terbaru. Jurnal Ilmu Manajemen (JMAS) meliputi bidang: Akuntansi, Pengantar keuangan, Operasi dan manajemen Informasi, manajemen sumber daya manusia, Pengantar pemasaran, Ekonomi Mikro, Perilaku Organisasi, Hukum Bisnis, Manajemen Strategis, Ekonomi Manajerial, Strategi dan Manajemen Bank, Kewirausahaan , Pengantar Bisnis Internasional, Kepemimpinan, Manajemen Kualitas, Pemasaran, Manajemen Rantai Pasokan, Perbankan, Keuangan dan Akuntansi, Sumber Daya Manusia.
Arjuna Subject : -
Articles 405 Documents
The effect of hotel tax and restaurant tax contributions on local original revenue in Tolitoli regency from 2016 to 2020 Mardiana; Ilham Rahim; Masri Arfandi; Burhanuddin; Yahya
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.214

Abstract

The central government's policy on regional finance aims to improve the ability of local governments to finance government affairs and development. The main source of funds is the Regional Own Revenue (PAD) and taxes and local levies are sources of revenue that can be developed. Local governments must be aware of the potential for taxes and levies and use the proper collection systems and procedures. Hotel and restaurant taxes play an important role in Regional Own Revenue and are used to finance government expenditures such as administration, infrastructure, education and health facilities, and local government activities. This phenomenon shows that local taxes are crucial in financing regional development.
Effect of use of non - cash payment in the digital era of business Dede Suleman
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.220

Abstract

Study This aim For know How influence use QRIS cashless payments to entrepreneur in the digital age. It is important to conduct this research so that we can find out whether promoting the use of digital money is appropriate. Methodology research used, with _ approach descriptive quantitative. Sample in study This consists of 110 respondents with use technique data collection with spread questionnaire via Google forms. Statistical data processing techniques done with using (SPSS). Found that impactful use of digital QRIS significant for traders. 75.4 % Implications of Actor Results Use of QRIS for Empowerment Entrepreneurs. Because matter This make it easy for do transaction consumer.
The improvement of online disdukcapil services through whatsapp application in ownership of death certificatesent of Online Disdukcapil Services through Whatsapp Application in Ownership of Death Certificates Dony Dwi Harsono
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.224

Abstract

This research is intended to understand and find out how to improve online disdukcapil services through the WhatsApp application in the ownership of death certificates by the Banjarmasin City Population and Civil Registration Service. The research design is qualitative study. The research was conducted at the Population and Civil Registration Service of Banjarmasin City. Data sources were obtained in a primary and secondary ways. Primary sources were from respondents or objects of direct study, while secondary data sources were from literature studies, documentation, books, magazines, journals, newspapers, and regulations related to the objects to be studied in this study. The theory used related to this research was the theories of service improvement from W. Edward and Joseph, namely Understand Service Quality, State the Quality Problem, Evaluate the Root Cause, Plan the Solutions, Do and Check the Solutions, and Act to Standardize the Solutions. The problems were found that the service quality of Whatsapp-based programs in the issuance of death certificates still needs improvement. In addition, many people still need to learn and understand this service. They still need help accommodating queue numbers through WhatsApp and the service seems slow.
Audit committees, political connections, and audit quality on tax avoidance Nurlita Sukma Alfandia; Pebrika Ayunda Putri
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.225

Abstract

Differences in the results of previous studies regarding the relationship between audit committees, political connections, and audit quality on tax avoidance make this research necessary. This study aims to thoroughly review and identify empirical evidence about the impact of audit committees, political ties, and audit quality on tax avoidance. Tax avoidance is a dependent variable. Audit quality, audit committees, and political connections are independent variables. Political connections were calculated using the number of Board of Commissioners with the formula of calculating the number of Commissioners: The Board of Commissioners was politically connected. The audit committee was calculated using the number of members of the company's audit committee. The audit quality measurement in this study is dummy variables. This study is explanatory research and uses a quantitative methodology. The 36 samples included in this study are mining firms listed between 2017 and 2019 on the Indonesia Stock Exchange. Purposive sampling was used to collect samples, while multiple linear regression was the technical data analysis method used in this study. When selecting how to disclose financial information, the corporation considers the audit committee. Political connections negatively affect tax avoidance. It reveals how political ties to the board of commissioners also affect tax evasion. Audit quality has a detrimental effect on tax evasion as well. The Big Four Public Accounting Firm's (KAP) audit standard ensures accurate financial data.
The influence of brand ambassadors and brand image on the intention to buy food products Dede Suleman; Yulia Nur Hasanah; Sabil Sabil; Devy Sofyanty; Rachmat Sjarief; Fendi saputra
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.226

Abstract

The important role of digital era consumers in making the buying process is quite different from before. Therefore, it is necessary to do research on the effect of Brand Ambassadors and brand image on Purchase Intention to purchase frozen food. The population in this study is people who live in South Tangerang with a sampling technique in the form of purposive sampling of 120 respondents. This study uses AMOS SEM data analysis techniques. The results of this study say that brand ambassadors and brand image have an effect on consumer buying interest and brand image is the factor that has the greatest influence on consumer buying interest.
Analysis of the perception of free shipping promotions on purchasing decisions on the Shopee marketplace Sentot Basuki Prayitno
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.230

Abstract

The free shipping promotion is one of many factors that influence purchasing decisions on the Shopee marketplace. The purpose of this study is to ascertain people's perceptions of the impact of free shipping Shopee promotions on purchasing decisions. A qualitative research approach is used in this study. This study relied on primary data gathered through interviews. The Snowball Sampling method was used to find 11 informants majoring in management at Sampoerna University. The study was carried out between January and February of 2023. In the data analysis process, this study used data reduction, data display, and conclusion. The findings of this study indicate that Shopee's free shipping promotion affects purchasing decisions, with buyers believing that free shipping promotions allow them to save more money, making them more enthusiastic about buying or transacting with the application. Promotions and prices influence purchasing decisions, which are supported by indicators such as advertising, personal selling, sales promotion, publicity, affordability, price per product, and price per benefit, being able to compete with other companies to influence purchasing decisions based on indicators such as product choices, brands, and more
Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia Ali Hardana; Try Wahyu Utami; Lismawati Hasibuan; Windari
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.233

Abstract

The study looked at manufacturing cement as an object of research. Reasons why the cement industry go the public is: 1). Manufacturing companies Cement is still very little that goes public in Indonesian; 2). Cost of goods calculation production at more manufacturing companies complex when compared to service companies. The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, in the cement industry companies listed in Indonesia Stock Exchange (BEI) period 2017-2022. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured significantly affects the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expenses to creditors, hiring employees, and paying taxes to the government. This study also concludes that there are differences in firm size, dividend payout, tax burden, interest expense on cement the company goes public in Indonesia, while the salary load is not significantly different.
Legal Protection On The Sustainable Natural Resource Conservation Management Anastasia Regita Rintan Sahara
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.237

Abstract

This research discusses the regulations in Indonesia regarding the legal protection of sustainable natural resources conservation and the implementation of sustainable principles. This research used a statutory approach by examining the rules and laws related to the legal issues discussed. Even though the law has regulated the protection and management of sustainable natural resource conservation, the community still needs to implement the management of natural resources properly and orderly. Then, in order to protect the conservation of natural resources, it must be managed strictly and balanced to become internalized into laws and regulations Based on the description above, the results of the discussion can be concluded that Law Number 5 of 2009 has regulated the protection and management of sustainable natural resource conservation.
The Analysis of Inflation, Exchange rate, and Benchmark Interest Rate (BI rate) Influences on the Indonesia Composite Index (ICI) Tubagus Hanuransyah; Daryono Soebagiyo
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.216

Abstract

This study analyzes the correlation and influence rates of inflation, Bank Indonesia, and the Dollar Exchange (USD/IDR) on the Indonesia Composite Index(ICI) in Indonesia from 2001 to 2021. The type of study used explanatory research with quantitative approach. The research data is in the form of secondary data based on the period in the form of ICI, benchmark interest rate, inflation, and rupiah exchange rate on the US dollar (KURS) obtained from Bank Indonesia (BI), the Indonesia Stock Exchange (IDX), and the Central Statistics Agency (BPS). This study's data complements the latest month's data from the inflation rate, BI Rate, USD/IDR Exchange rate, and combination of the Stock Price Index(ICI) for 2001 to 2021. The analysis method in this study used multiple linear regression models and Ordinary Least Squares (OLS). The results showed that the Ordinary Least Square (OLS) relies on the overall movement of exchange rates in the interest rate based on the Composite IDX.
The influence of administrative services, medical services, and drug availability on the level of outpatient satisfaction moderated by waiting time Catalya Christina Cantika; Hery Winoto TJ; Melitina Tecoalu
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.218

Abstract

Customer satisfaction is the key to creating customer loyalty, as are the services at hospitals, which include administrative services, medical services, drug availability, and patient waiting times when visiting the hospital. This study will examine aspects of administrative services, medical services, and drug availability and their influence on patient satisfaction, with waiting time as a moderating variable, at Pakuhaji Hospital, Tangerang Regency. The research method was a descriptive study using a questionnaire instrument with a sample of 92 patients at Pakuhaji General Hospital, Tangerang Regency. The results showed that there was a positive and significant influence on administrative services (p=0,000), medical services (p=0,000), and drug availability (p=0,024) on patient satisfaction at Pakuhaji General Hospital, Tangerang Regency (α=0,05). Waiting time with questions, namely waiting time less than 60 minutes can be moderately administrative; waiting time for outpatient services less than 60 minutes can be moderately medical; and waiting time for laboratory examination results less than 30 minutes can be moderately medical at Pakuhaji Hospital, Tangerang Regency.

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