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JMB : Jurnal Manajemen dan Bisnis
Published by Universitas Muhammadiyah Tangerang
ISSN : 23023449     EISSN : 25809490     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JMB: Jurnal Manajemen dan Bisnis (P-ISSN 2302-3449, E-ISSN 2580-9490) is an academic journal published by the Postgraduate Masters Program in Management of Universitas Muhammadiyah Tangerang. JMB: Jurnal Manajemen dan Bisnis is expected in the future to be developed as a means of disseminating information and scientific development for lecturers, students, and society in general as well as experts and practitioners in the fields of management and business economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 139 Documents
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PERAN AUDITOR TERHADAP PRAKTIK EARNINGS MANIPULATION DI KALANGAN PERUSAHAAN LQ45 Reskino Reskino; Siti Kurniasih
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 1 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i1.8155

Abstract

Using the analysis of fraud theory developed by Reskino (2022), this study examines the relationship between employee diff, the big 4 auditors, auditor switching, the ethnic composition of directors on the board, and the ethnic composition of the audit committee on earnings manipulation. 55 samples of company data that were consistently included in the IDX LQ45 list from the Indonesia Stock Exchange (IDX) were used with the purposive sampling method. Using the Modified Jones Model with ROA which is believed to produce a higher adjusted R2 than the Modified Jones Model. The results of the research show that earnings manipulation that earnings manipulation still occurs within the company in the presence or absence of employee diff, auditor switching, Indonesian national board of directors and audit committee. However, the role of the big 4 auditors can reduce earnings manipulation. This research implies that it is hoped that regulators can issue regulations regarding disclosing more non-financial measures in financial statements so that users of financial reports can directly compare financial and non-financial measures. By knowing non-financial indicators in LQ45 companies, it is hoped that they conciseness make appropriate policies to mitigate risk in LQ45 companies.
Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Global Internasional Industries Tangerang Dudung Hadiwijaya; Ahmad Ahmad
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 1 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i1.8257

Abstract

This study aims to determine the effect of work motivation and work environment on employee performance at PT. Global International Industries Tangerang. This study uses a quantitative approach. The population in this study are employees at PT. Global International Industries Tangerang with a sample of 65 respondents. Sampling technique by method on probability sampling, with the determination of the sample purposive sampling. Data analysis techniques used are t test, f test and regression.The results of this study indicate that partially work motivation positive and significant effect on performance indicated by the value of tcount> ttable(8,879 > 1.674) and a significant of 0.000. For the work environment partially has a positive and significant effect on performance indicated by tcount> ttable (15,128 > 1.674) and a significant value of 0.000. Simultaneously work motivation and work environment have a positive and significant effect on performance indicated by the value of Fcount> Ftable(131,237 > 3.15) and a significant value of 0.000. The ability of the independent variables of work motivation and work environment to explain the contribution to performance is 80.9% as shown by the R square of 0.809 while the remaining 19.1% is influenced by other factors. With the value of the multiple linear regression equation Y = 2.255 + 0.231X1+0,729X2.
Peranan Kepemilikan Asing Sebagai Pemoderasi Pengaruh Mekanisme Bonus dan Tunneling Incentive Terhadap Transfer Pricing Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2017-2021 Januar Eky Pambudi; Suparman Suparman
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.8521

Abstract

The purpose of this study is to determine the role of foreign owners as coordinators of the impact of bonus and tunneling incentive mechanisms on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange (IDX). . The research period is five years from 2017 to 2021. The study population is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The type of data used is secondary data and the data used is taken from financial reports of companies listed on his IDX. The sampling technique is a targeted sampling technique. Based on the sampling criteria for this study, there were 10 companies. The analytical method used is panel data regression analysis using E-Views 9.0 software. Research results show that bonus mechanisms have a positive impact on transfer pricing in part, while tunneling incentives have no impact on transfer pricing. At the same time, both variables affect transfer pricing. Foreign ownership as a moderating variable does not modulate the relationship between bonus mechanisms and transfer pricing tunnel incentives. ThepurposeofthisstudyistodeterminetheroleofforeignownersascoordinatorsoftheimpactofbonusandtunnelingincentivemechanismsontransferpricinginmanufacturingcompanieslistedontheIndonesianStockExchange(IDX)..Theresearchperiodisfiveyearsfrom2017to2021.ThestudypopulationismanufacturingcompanieslistedontheIndonesianStockExchange(IDX).ThetypeofdatausedissecondarydataandthedatausedistakenfromfinancialreportsofcompanieslistedonhisIDX.Thesamplingtechniqueisatargetedsamplingtechnique.Basedonthesamplingcriteriaforthisstudy,therewere10companies.Theanalyticalmethodusedispaneldataregressionanalysisusing E-Views9.0software.Researchresultsshowthatbonusmechanismshaveapositiveimpactontransferpricinginpart,whiletunnelingincentiveshavenoimpactontransferpricing.Atthesametime,bothvariablesaffecttransferpricing.Foreignownershipasamoderatingvariabledoesnotmodulatetherelationshipbetweenbonusmechanismsandtransferpricingtunnelincentives. 
Customer Relationship Marketing Sebagai Mediasi Penetapan Harga, Kemasan Unik dan Desain Tata Letak Terhadap Minat Berkunjung Ulang Konsumen MIXUE Indonesia Isti Riana Dewi; Amroni Amroni; Dewi Laily Purnamasari; Siska Viora; Fifi Julianti
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.8287

Abstract

The development of the food and beverage business in Indonesia has improved after the Covid-19 pandemic. The development of the food and beverage business can be seen from the market expansion carried out through the number of outlets. Mixue is a newcomer that has successfully competed in controlling the market through the spread of its outlets. Several strategies are designed to dominate the market such as pricing, unique packaging and layout design. The rapid development raises several problems that occur. However, this problem did not affect Mixue's sales, which were increasingly crowded. This study aims to determine the effect of price, unique packaging, and layout design on the intention to revisit at Mixue Indonesia outlets. As well as the role of customer relationship marketing as a mediation between price, unique packaging, and layout design on the interest to revisit Mixue Indonesia outlets. The research sample is Mixue Indonesia customers. This research method uses the Partial Least Square (PLS) tool. The findings from this study are that price, unique packaging, and layout design influence the intention to revisit at Mixue Indonesia outlets. As well as customer relationship marketing as mediation between price, and unique packaging to interest in revisiting at Mixue Indonesia outlets is supported however, layout design is not supported.
Gen Z, Gender variabel Dummy: Hedonic Shopping, Lifestyle, Dan Impulse Buying Humairoh Humairoh; Mohammad Annas; M. Harry Mulya Zein
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.9423

Abstract

The purpose of this examine became to analyze hedonic shopping and shopping lifestyle on impulse buying in Gen Z and gender as a moderating variable on impulse buying. This observe uses a causal associative method. The population in this observe is all generation Z in Tangerang city who shop at e-commerce. This examine took a sample of 100 respondents. Respondents from 13 districts in the Tangerang city location were taken through simple random sampling method. data collection the use of the online questionnaire application on the Google form was evaluated using a 5-point Likert scale, starting from 1=strongly disagree to five=strongly agree. statistics were analyzed using multiple linear regression operated through the SPSS version 26 software. primarily based at the results of the evaluation based totally on the purpose of producing hedonic shopping, it has a positive and significant effect on impulse buying in generation Z, shopping lifestyle has a positive and significant impact on impulse buying. Hedonic shopping and buying lifestyle have a positive and significant effect on impulse buying. Gender is a moderating variable between hedonic shopping and shopping lifestyle variables toward impulse buying. based totally at the effects of the regression equation with the gender dummy, women's impulsive buying is 0.18 factors higher than men's.Keywords: Hedonic Shopping, Shopping Lifestyle, Impulse Buying, Gender, Gen Z.
Pengaruh Komitmen Kerja, Disiplin Kerja Dan Komunikasi Terhadap Kepuasan Kerja Karyawan Pt.Agro Muko Reza Francisco; Fauzan Fauzan; Markoni Markoni
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.8337

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Komitmen Kerja (X1) Disiplin Kerja (X2) dan Komunikasi (X3) terhadap Kepuasan Kerja Karyawan (Y) PT Agro Muko. dengan menggunakan metode skala likert dengan membagikan kuesioner kepada responden. Metode yang digunakan dalam penelitian ini merupakan penelitian eksplanatory. Populasi penelitian ini adalah seluruh karyawan PT Agro Muko, 55 sampel dengan metode sampel jenuh. Alat analisis yang digunakan pada penelitaian ini menggunakan SPSS 22. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Komitmen Kerja (X1)berpengaruh secara signifikan bernilai negatif terhadap Kepuasan Kerja Karyawan (Y). (2) Disiplin Kerja (X2) berpengaruh secara signifikan bernilai positif terhadap Kepuasan Kerja Karyawan (Y). (3) Komunikasi (X3) berpengaruh secara signifikan bernilai positif terhadap Kepuasan Kerja Karyawan (Y). (4) Komitmen Kerja (X1) Disiplin Kerja (X2) dan Komunikasi (X3) berpengaruh signifikan terhadap Kepuasan Kerja Karyawan (Y). Kata Kunci: Komitmen Kerja, Disiplin Kerja, Komunikasi, Kepuasan Kerja Karyawan 
Analisis Pengaruh Faktor Emosional, Kualitas Layanan, Serta Fasilitas Terhadap Kepuasan Pelanggan Penjilidan Express Di Kecamatan Kedungwaru, Kabupaten Tulungagung. Muhammad Fahri Bachtiar; Meilia Wulandari; Nurhana Nufita Sari; Aris Fauzi Nurfarichi; Nadia Roosmalita Sari
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.7302

Abstract

In facing intense business competition, business people must try to create customer satisfaction, because this is important for creating customer loyalty and Word of Mouth. This study is intended to prove and analyze whether or not there is an influence between emotional, service quality, and facilities on Penjilidan Express customer satisfaction in Kedungwaru District, Tulungagung Regency. This research is associative with a quantitative approach. Primary data was used in this study, and a questionnaire was chosen as the technique for collecting data. The sampling technique is non-probability sampling in the form of accidental sampling. All customers who have used Penjilidan Express services in Kedungwaru District, Tulungagung Regency will become the study population. With the lameshow technique, 100 respondents were obtained to be used as samples. Multiple linear regression analysis is a technique used for data analysis. Data analysis begins by conducting data quality tests including validity and reliability tests, followed by classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, then multiple linear regression tests, F tests (combined), T tests (partial), and the last is the test of the coefficient of determination (R2). The study findings prove that emotional variables and service quality have a positive and significant effect on customer satisfaction, but facilities do not have a significant effect on customer satisfaction. Simultaneously emotional variables, service quality, and facilities have a positive and significant influence on Penjilidan Express customer satisfaction in Kedungwaru District, Tulungagung Regency with a proportion of 49.2%.
Kajian Teori Pengendalian Manajemen dan Pengukuran Kinerja Strategis Mohamad Ajib Markaban Mahiri; Hidayatul Lutfiah; Nur Afifah; Ahmad Sodiq
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.7368

Abstract

In this study, we will try to discuss management control, where management control is an important thing for companies to do to help achieve their goals. This study uses a qualitative descriptive research method by conducting an exploratory study of the literature. The data collection technique uses library study techniques. Literature study is an activity of collecting data from various sources or literature needed in research such as documents, books, magazines, historical stories, and so on. Management control is a system in determining the strategy implemented and efforts to achieve organizational goals through the control function of every activity that occurs. Another element that can be expected to support the achievement of a company's goals is the measurement of employee performance. Good management control will improve the performance of employees in the organization and increase investment opportunities.
Mengukur Turnover Intention melalui Work Engagement Poppy Gus Silviana; Lukman Cahyadi
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.9466

Abstract

This study aims to investigate the relationship between training, performance evaluation, and pay satisfaction, as well as work engagement and turnover intentions, with the moderating influence of job stress. Human resource management is the focus of this study, which aims to increase work engagement in property companies in carrying out their various tasks and functions optimally and to the maximum extent possible, as well as positive managerial implications for management, which aims to progress the company. This study collected data using the survey method, namely by distributing questionnaires online using a google form and, in this study, using 130 respondents. The research was conducted using quantitative analysis, using structural equation modeling (SEM) - partial least square (PLS) methods. The findings indicate that satisfaction with training has an effect on work engagement, that performance reviews have an effect on work engagement, that pay satisfaction does not have an effect on work engagement, and that the presence of work stress as a moderator does not make the relationship between work engagement and turnover intention stronger. The implications of this study are intended to increase work engagement, so companies must pay attention to employee conditions regarding satisfaction with their pay, then make training plans in such a way that the training they get with their work is relevant and satisfying so as to increase the level of engagement among employees at the company.
Pengaruh Literasi Keuangan Dan Literasi Teknologi Terhadap Adopsi Uang Elektronik Pada Mahasiswa di Kota Bengkulu Melalui Mediasi Attitude Toward Adoption Hafiza Tri Murti; Idham Lakoni; Sintia Safrianti
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.8343

Abstract

Tujuan penelitian ini untuk mengetahui Literasi Keuangan dan Literasi Teknologi apakah memiliki pengaruh secara langsung terhadap Adopsi Uang Elektronik, dan untuk mengetahui pengaruh Literasi Keuangan dan Literasi Teknologi terhadap Adopsi Uang Elektronik melalui mediasi Attitude Toward Adoption. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Jenis data yang digunakan dalam penelitian ini ialah data primer yaitu data penelitian yang diperoleh secara langsung dari sumber asli (responden). Populasi dalam penelitian ini ialah seluruh mahasiswa di kota Bengkulu karena mereka secara modern banyak menggunakan uang elektronik. Dari perhitungan menggunakan rumus dimana indikator 12 kali dengan 10(rumus), maka didapatkan ukuran sampel penelitian ini ditetapkan sebanyak 120 responden. Data penelitian ini diolah menggunakan alat analisis smartPLS 3.0. Hasil penelitian ini menunjukkan bahwa Literasi Keuangan dapat mempengaruhi Adopsi Uang Elektronik secara langsung sedangkan Literasi Teknologi membutuhkan sikap terhadap adopsi sebelum akhrinya mengadopsi uang elektronik, tetapi juga dapat mengadopsi uang elektronik secara langsung tanpa melalui sikap terhadap adopsi. Hal tersebut dapat dilihat bahwa variabel Literasi Keuangan dan Literasi Teknologi memiliki pengaruh terhadap variabel Adopsi Uang Elektronik. tetapi juga dapat mengadopsi uang elektronik secara langsung tanpa melalui sikap terhadap adopsi. Hal tersebut dapat dilihat bahwa variabel Literasi Keuangan dan Literasi Teknologi memiliki pengaruh terhadap variabel Adopsi Uang Elektronik. tetapi juga dapat mengadopsi uang elektronik secara langsung tanpa melalui sikap terhadap adopsi. Hal tersebut dapat dilihat bahwa variabel Literasi Keuangan dan Literasi Teknologi memiliki pengaruh terhadap variabel Adopsi Uang Elektronik.KataKunci— Literasi Keuangan, Literasi Teknologi, Adopsi Uang Elektronik, Attitude Tiward Adoption.

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