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Mochammad Fahlevi
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Jl. Raya Bogor KM No.24, Pasar Rebo, RT.3/RW.4, Cijantung, Jakarta Timur, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13770
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INDONESIA
Journal of Business, Management, and Accounting
Published by STIE Kusuma Negara
ISSN : -     EISSN : 2714870X     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
JOBMA: Journal of Business, Management, and Accounting is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. JOBMA: Journal of Business, Management, and Accounting is issued two times annually, i.e., in March, and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 18 Documents
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Search results for , issue "Vol. 2 No. 1 (2020): March" : 18 Documents clear
THE INFLUENCE OF TRAINING AND DISCIPLINE ON EMPLOYEE PERFORMANCE IN PT Y-TECH AUTOPARTS INDONESIA Indra Setiawan
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

The development of the automotive industry is increasingly rapid and makes competition in the industry more stringent between one industry with another industry. This research aims to examine the effect of Training and Discipline on Company Performance. This study uses simple random sampling, because because all members are given the same opportunity to become a sample, the sample of this study amounted to 58 respondents of PT Y-Tech Autoparts Indonesia employees. The testing method uses the processing of IBM SPSS Version 22 Analysis to test the effect of Training and Discipline on Company Performance. The results of the study indicate that Training and Discipline have a positive effect on employee performance and the Discipline variable has a large influence on performance.
FACTORS AFFECTING THE VALUE OF COMPANIES IN THE FOOD AND BEVERAGE COMPANIES LISTED ON BEI Rini Setyowati; Endang Masitoh; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

The increasing number of companies in the era of industrialization today, requires companies to be able to compete in national and international markets. One good company can be seen from the value of the company, maximizing company value means increasing company performance in order to achieve the company's vision. The purpose of this research is to find out whether the influence between capital structure (DER), profitability (ROA), liquidity (CR), company growth and company size on firm value. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sample in this study were 11 companies that met the criteria in the study. Data analysis technique used is multiple linear regression. The results showed a significant influence is capital structure and profitability. The benefit of this research is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
DETERMINANT OF STOCK PRICE OF COAL MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2014-2018 Nita Mayam Puspitasari; Suhendro; Rosa Nikmatul Fajri
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

At present the capital market business is very promising. Stock investment is in great demand with the hope of getting capital gains or dividends so researchers want to know simultaneously and partially how the influence of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices as respondents of Coal Mining companies listed on the Indonesia Stock Exchange in 2014-2018, there were 11 samples. The raw data from panel regression analysis is obtained from the financial statements (www.idx.com) so the simultaneous results of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) have an effect on stock prices. The Net Profit Margin (NPM) variable partially has a negative effect on stock prices. Variable Return On Assets (ROA, Earning Per Share (EPS) and Dividend Per Share (DPS) have no effect on stock prices. The coefficient of determination of 94% the rest is influenced by variables outside this observation.
THE INFLUENCE REGIONAL DEVICE UNIT WITH PERFORMANCE- BASED BUDGETING AS INTERVENING VARIABLES Triana Lidona
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

This research examines the influence of quality of human resources, organizational commitment, improvement of administration system, communication, training or trainings on the performance of regional device work units (SKPD) through budget-based performance (ABK) as intervening variables. Research Data was obtained using questionnaire techniques to the Office of the Regional Device Unit of 37 SKPD in Mataram City West Nusa Tenggara (NTB)
FACTORS AFFECTING STOCK PRICES IN INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Rizki Arumsari; Riana R Dewi; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

In this study aims to analyze the effect of profitability, leverage and company size on stock prices. Sources of data obtained from the financial statements of insurance companies listed on the Stock Exchange in 2014-2018. This type of research is quantitative. The population and sample used 9 purposive sampling techniques. The analytical method used is multiple linear regression, F test and T test The results of the study show that the profitability, leverage and company size variables simultaneously influence the stock price. While the partial analysis shows that the profitability variable has no effect and does not affect the stock price, the leverage variable also shows that there is a negative and significant influence on the stock price, the firm size variable has a positive and significant effect on the stock price. With the Determanation coefficient (Adjusted R2) contributing to the influence of profitability, financial leverage, and company size by 26.6%. while 73.4% is influenced by other variables. The benefit of this study is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
VALUE RELEVANCE & PREDICTIVE VALUE OF COMPREHENSIVE INCOME FROM ENTITIES LISTED IN ISE Yessica; Yie Ke Feliana
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

After the convergence of IFRS in Indonesia, according to Statement of Financial Accounting Standards 1, economic entity are obliged to provide information about comprehensive income in their financial statement. The change of regulation is expected to increase earning quality, measured by value relevance and predictive value. The purpose of this research is to know deeper about the impact of IFRS convergence in Indonesia, especially related to the presentation of comprehensive income, to the quality of net income and comprehensive income, measured by value relevance and predictive value. Further, the value relevance and predictive value of comprehensive income will be compared to the value relevance and predictive value of net income. This research used the quantitative approach, with the sample from entities listed in Indonesia Stock Exchange in the year of 2011-2014, except for financial sector firm. The result shows that there are significant value relevance and predictive value whether for comprehensive income or net income. But, if the value relevance and predictive value of both incomes are compared, the finding show that net income is superior to net income. But it is important to note that the superiority of net income compared to comprehensive income is not significant.
EARNINGS MANAGEMENT AT THE COMPANY THROUGH DEFERRED TAX ASSETS RESERVES Nathania Sherly Oetama
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

Earnings management is the company's actions taken so that the company reaches a certain level of profit. Many ways can be done by companies in the framework of earnings management, one of which is to change the method or conduct a backup policy that has not been or not regulated how and the amount. One way for a company to carry out its profit management is by reserving deferred tax assets. Uncertainty over the income tax that must be paid by the company causes the regulator to allow management to make allowances with each other's valuation. Therefore, this can be one of the ways companies do profit management. This study uses non-financial companies listed BEI in 2016-2018 as research samples. The sample used must recognize deferred tax assets or deferred tax liabilities in their financial statements. Samples that pass the criteria will be tested with multiple linear regression to find out what accounts affect the reserves and whether there are indications that the company is doing earnings management. The results show that the provision for deferred tax assets themselves is affected by deferred tax assets from both fiscal losses and other records. This study also shows an indication of earnings management through the provision of deferred tax assets carried out by the company.
STUDY OF STUDENT SATISFACTION FROM THE MARKETING MIX ASPECT Ragil Pardiyono
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

In 2019 Kemenristekdikti [1] had closed 79 PTS, the lack of students was one of the reasons Kemenristekdikti closed private universities (PTS) among a number of other reasons. Higher education is a service industry and service quality is an important determinant of the success of higher education institutions (Landrum et al [2]). Donlagic and Fazlic [3] suggest that service quality is one of the main objectives of the university to attract students and improve institutional processes. In addition, according to Durkin & McKenna [4] universities need to pay attention to marketing principles in order to win the competition, create a brand image and attract prospective students. According to Kotler et al. [5] Instruments that can be used to develop marketing strategies for PTS are 7P marketing mix models with seven dimensions, namely product, price, promotion, place, process, people, physical evidence. Filip [6] recommends that universities use a set of marketing mix variables in designing their marketing strategies. Therefore this study will measure how far the influence of aspects of the marketing mix on student satisfaction. This research was conducted at one private university in the city of Bandung with the number of samples following the Slovin formula. From the results of data processing all the values ??of r-count variable are greater than r-tables. The reliability test results concluded that all research data were feasible to be used to measure the same concept. Based on the data processing, the results show that 73.6% of Student Satisfaction (Y) is influenced by marketing mix variables, namely product (X1), place (X2), price (X3), promotion (X4), people (X5), process (X6), and physical evidence (X7). The partial test results using the t test the result is Y = 0.04 + 0.148X1 + 0.184X2, + 0.098X3 + 0.127X4, + 0.142X5 + 0.171X6 + 0.116X.

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