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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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PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET (IOS), LIKUIDITAS DAN KEBIJAKAN DIVIDEN (Studi pada Perusahaan Sektor Consumer Goods di Bursa Efek Indonesia) Hesty Erviani Zulaecha; Desrir Miftah
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 1 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i1.1570

Abstract

The purpose of investment done by investors in the capital market is to getreturn of said investment. Expectations of investors in investing is to obtaindividend payout ratio. dividend payout ratio can be determined by analyzingthe company's financial performance which is proxied by Return on Assets,Sales Growth, Market to Book Value and Current Ratio. Companies classifiedin consumer goods sector selected as the population used in this study arelisted on the Stock Exchange 2013-2016 period. Purposive sampling is usedto get the sample in this research using criterias and 12 companies or 48firm-years are the samples. This research is using multiple linear regression.Based on the results of the partial test (t test) on the real level (α) = 5% canbe seen that the variablel return on assets have a significant and positiveimpact on dividen payout ratio, Sales Growth, Market to Book Value andCurrent Ratio have no significant effect on dividen payout ratio.
PERBANDINGAN KINERJA NPL SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI Mulia Alim; Hesty Erviani Z
JMB : Jurnal Manajemen dan Bisnis Vol 6, No 2 (2017): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v6i2.1561

Abstract

Non performing loans are defined as risks associated with the likelihoodof failure of the client to pay its obligations or the risk that the debtorcan not repay the debt. NPLs reflect credit risk, the smaller the NPL theless the credit risk borne by the bank. In order for the bank's value tothis ratio to be good, Bank Indonesia sets the net NPL ratio below 5%.In addition to domestic and foreign economic problems, it turns out thatsome of the financial ratios held by the Bank can give effect to thechange in NPL value at Commercial Banks. This study aims to analyzethe influence of liquidity and solvency ratios (LDR, LAR and DER), theamount of credit, inflation rate and BI Rate to the ratio of nonperformingloans (NPL) to commercial banks and simultaneouslyanalyze the comparison of NPL Performance in state-owned CommercialBanks (BUMN) with Private Banks domestic (BSDN).
ANALISIS TINGKAT EFEKTIVITAS PEMBERIAN KREDIT DI BANK BPR CABANG TANGERANG Tito Inneka Widyawati
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 2 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i2.1059

Abstract

This study aims to determine the level of effectiveness of lending by PT. BPR Tangerang Branch.The type of research used is quantitative descriptive. Data collection techniques are carried out through observation, questionnaires, interviews and documentation. Determination of respondents was chosen by using purposive sampling with a sample of 70 respondents. The data analysis technique used is statistical analysis.The results showed that the level of attainment of the percentage of the effectiveness of giving credit as a whole is in the effective category (82.75 percent), thus it can be said that the credit given by Bank PT. BPR Tangerang Branch is effective seen from the 5C principle, namely Character, Capacity, capital, Collateral, and conditon of economic. Judging from the results of the measurement of the Characteristics of lending effectiveness through its dimensions shows that all dimensions support the effectiveness. Judging from the table above 1 dimension is in the very effective category, namely the Character dimension 86.93%, 4 dimensions are in the effective category, namely the dimensions of Capacity 78.14%, capital 82.86% and dimensions of Collateral 84.86%, and dimensions condition of economy is 74.71%.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPHGOING CONCERN Yunita Yunita; Deasy Ariyanti Rahayuningsih
JMB : Jurnal Manajemen dan Bisnis Vol 5, No 1 (2016): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v5i1.1987

Abstract

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.
PENGARUH MORAL REASONING DAN ETHICAL SENSITIVITY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Tangerang) Riska Wahyu Febriani
JMB : Jurnal Manajemen dan Bisnis Vol 6, No 1 (2017): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v6i1.991

Abstract

This study aims to analyze the influence moral reasoning and ethical sensitivity to ethical perception of accounting students. The population in this research is S1 active accounting students in University of Muhammadiyah Tangerang, with amount 1284, and the sample in this research are 93 people. This research used is the purposive sampling method, while the data processing method used multiple regression analysis and test interactions. This research used is the purposive sampling method, while the data processing method used multiple regression analysis. This research used a survey method that uses primary data obtained from questionnaires distributed to respondents. The results of this study indicate that the variables of moral reasoning and ethical sensitivity have a positive and significant effect on the ethical perception of accounting students, but only moral reasoning which has positive and significant impact, while the ethical sensitivity has no effect on the ethical perception of accounting students.Penelitian ini bertujuan untuk menganalisis pengaruh moral reasoning dan ethical sensitivity terhadap persepsi etis mahasiswa akuntansi. Populasi dalam penelitian ini adalah mahasiswa akuntansi S1 yang aktif di Universitas Muhammadiyah Tangerang, dengan jumlah 1284, sedangkan sampel dalam penelitian ini berjumlah 93 orang. Penentuan sampel yang menggunakan purposive sampling, sedangkan metode pengolahan data menggunakan analisis regresi berganda dan uji interaksi. Penelitian ini menggunakan metode survei yang menggunakan data primer yang diperoleh dari kuesioner yang dibagikan kepada responden. Hasil penelitian ini menunjukkan bahwa moral reasoning dan ethical sensitivity memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi, tetapi hanya penalaran moral yang memiliki dampak positif dan signifikan, sedangkan ethical sensitivity tidak berpengaruh pada etika persepsi mahasiswa akuntansi.
ANALISIS FAKTOR MOTIVASI, LINGKUGAN KERJA, DISIPLIN DAN PENGARUHNYA TERHADAP KINERJA GURU HONORER DI KABUPATEN TANGERANG Tri Endi Ardiansyah PS; Abella Sistra P
JMB : Jurnal Manajemen dan Bisnis Vol 8, No 1 (2019): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v8i1.1576

Abstract

This research aimed to analys factors motivation, work-environment,discipline and its impact to work-performance of part-time teacher inregion Tangerang. There are some assumptions in around thecondidition, one of them is compensation package that below than basicsalary standrard. Beside it, there are some assumes tht value andamount wil equel to quality, performance and spirit to motivate ofteachers. As pre-assumption, motivation of teacher was had tocontribute for assesment of professional performance of teacher andfinally will point to wages and teachers welfare. In this research,analysis technique by using multi-rergession analysis, hypothesis analysisby using t-test and f-test. In additional, this research using classicalassumptiontest where include normality test, auto-correlation test,hetereo-schedashticity, multi-coliniearity test. The result of researchshown that motivation, work-environtment and discipline have significantimpact to work-performance of teacher.
ANALISIS KEBERLANJUTAN USAHA UMKM DI PROPINSI BANTEN Yudi Nur Supriadi
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 1 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i1.1566

Abstract

This study aims to analyze the variables of strategy implementation ofgeneric learning strategies to the sustainability variables of SMEsbusiness, this study provides a good understanding of theoretical andmanagerial steps that are not done by entrepreneurs of SMEs. Thesuccess of the business will be ensured to survive in the midst ofindustrial processing and weakening the economy both regionally andglobally. Example of study 170 SMEs using SME cluster system in theprocessing industry in Banten Province. Data processing techniques usingquestionnaires. To test the predefined relationship model, the researcheruses a 23.00 analysis tool that can be used together (AMOS). Thevariables generated from the generic strategies of competitive strategiesagainst the significant variables of MSME sustainability and have apositive effect on the sustainability of SMEs business. This research cangive meaning for the sustainability of UMKM business in order to survivein global competition with big industry today and future
PENGARUH PENGEMBANGAN KARIER, KESEHATAN KERJA DAN KOMUNIKASI TERHADAP KINERJA PERSONEL MILITER DAN PNS KESEHATAN KOSTRAD Priyo Susilo; Widodo Nugroho
JMB : Jurnal Manajemen dan Bisnis Vol 6, No 2 (2017): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v6i2.1557

Abstract

The aim in this study is to analyze the influence of Career Development,Health and Communications working on the Performance of militarypersonnel and civil servants in Kostrad Health corps. The method usedin this research is explanatory research that aims to make it clearinfluence between the variables through statistical analysis. The studypopulation was military personnel and civil servants in Kostrad Healthcorps, amounted to 112 people. This research sample totaled 53people, stratified random sampling method is used for sampling.Hypothesis Testing done in advance through the validity and reliabilitytests continued to the basic assumptions test and Classical Assumptiontest.The Results of this study show that each variable careerdevelopment, occupational health and Communications is positive andsignificant impact on the performance of military personnel and civilservants in Kostrad Health corps. Together that career development,occupational health and communication have significantly positive effecton the Performance of military personnel and civil servants in KostradHealth corps. And the results of this study showed that the higheroccupational health variables influence on the performance of militaryand civil servants in Kostrad Health corps. It can be concluded that theperformance of military personnel and civil servants in Kostrad Healthcorps will increase if Career Development, Health and Communicationswork is also getting better.
PERUBAHAN IKLIM DAN PERDAGANGAN KARBON DARI PENURUNAN EMISI GAS RUMAH KACA (GRK) Wardoyo Wardoyo
JMB : Jurnal Manajemen dan Bisnis Vol 5, No 1 (2016): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v5i1.1993

Abstract

Green house gases (GHG) in the atmosfer increase rapidly as a result of human activities such as the use of fossil energy for industry, power, and transportation, as well as the change of land uses for settlement, crop estates, buildings and others. Increase of GHG on air will rise temperature up, and change climate on earth. Scientific evidence indicated that climate change is a serious threat and needs urgent action. An increase in temperature for 2o celcius may cause a severe disaster such as flooding along shore lines and small islands, extinction of 15% - 40% species, and decrease of 20% agricultural products. GHG emissions can be reduced in several ways among other things are by decreasing demand on goods and services that causes intensive emissions, and avoiding activities that change land uses i.e., deforestation, estate crop development and mining. Markets for carbon trading are available in Tokyo, New York, Chicago, and this market encourages efficient GHG emission reduction. REDD is another scheme of carbon trading. In this scheme carbon emissions reduction from the forests will receive incentive/compensation (in financial value). However, the scheme is still in a process of development in global negotiation. This paper highlighted and described background on climate change, efforts toreduce GHG emissions, REDD scheme and problems in its implementation.
PIRAMIDA CARROLL PADA PERUSAHAAAN DI INDONESIA : STUDI PADA 3 PERUSAHAAN PEMENANG CSR AWARD 2016 Temy Setiawan; Ari Purwanti
JMB : Jurnal Manajemen dan Bisnis Vol 6, No 1 (2017): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v6i1.998

Abstract

Currently, CSR disclosure to stakeholders in Indonesia has been done by many companies. Such disclosures are integrated in the annual report or produced as a report. Many motives underlie the disclosures. The purpose of this study is to describe the company's profile and CSR disclosure motives of the winning company of CSR Award Indonesia 2016 in accordance with the Carroll pyramid. Company’s disclosures will be analysed using the 10 principles developed by the United National Global Compact (UNGC). This study will analyses the data of the three companies who won CSR Award Indonesia 2016 from 2011 to 2015 using the corresponding indicators which are in accordance to the 10 principles of UNGC. The source of data are financial reports and sustainability reports. Findings. The analyses on the three companies that become the object of analysis has disclosed sustainability information that is in accordance with the 10 principles of UNGC. When associated with the CSR disclosure motive based on Carroll pyramid, the company has economic, legal, and ethical motives. Philanthropicic motive is not much expressed. Another finding shows that the three companies being analysed are engaged in mining and automotive.Saat ini pengungkapan CSR di Indonesia kepada pemangku kepentingan sudah mulai banyak dilakukan oleh perusahaan baik terintegrasi di dalam laporan tahunan maupun dalam laporan tersendiri. Banyak motif yang mendasari pengungkapan tersebut. Tujuan dari penelitian ini untuk mendeskripsikan prodil perusahaan dan motif pengungkapan CSR dari perusahaan pemenang CSR Award Indonesia 2016 sesuai dengan piramida Carroll. Pengungkapan perusahaan akan dianalisis dengan 10 prinsip yang dikembangkan oleh United National Global Compact (UNGC). Penelitian ini akan menganalisis 3 perusahaan pemenang CSR Award Indonesia 2016 dari tahun 2011 hingga 2015 dengan indikator yang sesuai 10 prinsip UNGC. Sumber data adalah laporan keuangan dan sustainability report. Tiga perusahaan yang merupakan objek analisis mengungkapkan informasi keberlanjutan sesuai dengan 10 prinsip UNGC. Apabila dikaitkan dengan motif pengungkapan CSR pada piramida Carroll, perusahaan tersebut memiliki motif secara ekonomi, legal dan etika. Motif filantropi tidak banyak diungkapkan. Temuan lainnya, tiga perusahaan yang dianalisis bergerak di bidang tambang dan otomotif.

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