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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 12 Documents
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Search results for , issue "Vol. 2 No. 2 (2020): September" : 12 Documents clear
Psychological Well-Being Assessed from Social Support in the Management of Teenagers of Orphanage Jamiyatul Al-Wasliyah Medan Muhammad Hatta Wijaya; Catherine Meidany; Jessica Cendana; Sri Hartini
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

High psychological well-being, occurs because adolescents at the Jamiyatul Al Wasliyah Orphanage Medan received high social support. Social support is both a perception and a situation where a person feels recognized, trusted, comfortable, cared for, valued, loved, and cared for. valued, loved, and cared for. This research aims to find the relationship between social support and Psychological well-being in adolescents in orphanages. The subjects used in this study were teenagers in the Jamiyatul Al Wasliyah Orphanage Medan. The results of the multiple regression test were R = 0,364 and the determination of coefficient was 0,132. This shows that 13,2% contribution of social support affects Psychological well-being
Career Development Reviewed from Self-Efficacy on Life Insurance Employees Karina Natalia; Diny Atrizka
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

Career development has an impact on the progress of a company or organization. Therefore every company wants to strive to improve the career development of its employees. This study aimed to determine the relationship between self-efficacy and career development. In this study quantitative research methods are used and put forward a hypothesis namely that there was a positive correlation between self-efficacy and career development. A total of 187 agents of PT. Sequislife Life Insurance, Gatot Subroto branch, Medan which is the subject of this research. This Study used Product Moment correlation to analyzed data.. And the results of the study showed that the contribution given by the self-efficacy variable to career development was 26.7 percent and the rest 73.3 percent with a correlation coefficient of 0.517 and the relevant value of 0.000 (p <0.05). Then the conclusion was found that the hypothesis was accepted, namely there was a positive relationship between self-efficacy and career development.
The Influence of Career Development, Communication and Discipline on Employee Job Satisfaction at PT. Anra Melkyory Andronicus; Van Three Vernando
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The researcher chose PT Anra as the location of the research. The research objects are employees who work at PT Anra. High job satisfaction will be a driving factor in supporting employees so that it can be a motivation to perform their best. Performance has decreased, presumably due to career development, communication, discipline and job satisfaction of employees in the company. Career development is a transfer of positions given to employees in the form of demotion or transfer of positions given. Career development is needed to make employees have a new work flow and work experience in a particular job field. The process of exchanging information in carrying out work can be referred to as. Discipline is a form of willingness that employees have in following the work regulations set by the company. With high discipline, the company will be able to form a good work culture among employees. This study uses a saturated sampling technique. The population use determination was 114 people and for testing the validity data was taken from the branch office. Theories used to support research are human resource management theories related to career development, communication, discipline and job satisfaction. The approach taken by researchers uses quantitative in all methods used. The data collected through the process of interviews, questionnaires and documentation study. The analysis used includes methods of multiple linear regression, coefficient of determination and simultaneous test (F-test) (23,524> 3,12) on the value of the partial test (t-test) (2,717> 1,976), (3,473> 1,976) and ( 6,761> 1,976). The conclusion of the final results in this study, the variables career development, communication and discipline simultaneously and partially have a significant positive effect on job satisfaction with the coefficient of determination with a ratio of 37.4%.
Effect of Job Satisfaction, Supervision and Communication on Employee Performance at PT. Lautan Benua Nusantara Indonesia Fanny Jovita; Cindy Erostya; Novita Dewi; Melkyory Andronicus
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this study was to examine and analyze the effect of job satisfaction, supervision and communication on employee performance at PT. Lautan Benua Nusantara Indonesia. The population of this research is the employees of PT. Lautan Benua Nusantara Indonesia is 125 people. The research sample obtained 95 people with the Slovin formula and using the Simple Random Sampling Technique. The statistical methods used are validity and reliability tests and multiple linear regression analysis. The results showed that partially stated job satisfaction, supervision and communication had a significant effect on employee performance. Simultaneously stated that job satisfaction, supervision, and communication have a significant effect on employee performance
The Effect of Brand Image on PT Shaza Food Product Purchase Decision (Case Study in South Tangerang Area) Putri Nilam Kencana; Nurwita
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this study was to determine the effect of brand image on product purchasing decisions at PT Shaza Food, a case study in the South Tangerang area and to determine whether or not the influence of Brand Image on Purchasing Decisions. This research method is a descriptive quantitative form with survey techniques. The sampling technique used random sampling technique with a total sample of 109 respondents. Data analysis used statistical tools with SPSS version 22 for windows with the analysis method of validity, reliability, normality, coefficient of determination, simple linear regression equations, and hypothesis testing. The result of hypothesis testing shows that the value of T_ (count)> T table (13.060> 1.982) so that Ho is rejected and Ha is accepted is the Brand Image (x) affects the purchase decision (y). The results of the coefficient of determination obtained R Square value of 0.614 or 61.4%, this shows that the Brand Image variable (x) has an effect on purchasing decisions (y) by 61.4%, and 38.6% is influenced by other variables outside of this research
Risk of Anchorized and Crab Processing Businesses in Fisherman in Tanjung Sebauk Asmaulhusna; Nurhasanah
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

Tanjungpinang City is the capital of the Riau Islands Province which has good marine and fisheries potential in the fisheries sector. If the management of fisheries sector development is carried out properly, the fisheries sector can encourage economic growth and community welfare. Tanjungpinang City consists of 4 districts, namely Bukit Bestari District, East Tanjungpinang District, Tanjungpinang Kota District, and West Tanjungpinang District. The city's Tanjungpinang sub-district consists of 4 sub-districts, namely Tanjungpinang Kota Village, Penyengat Village, Kampong Bugis Village, and Senggarang Village. Population is a generalization area consisting of objects / subjects that have a certain quantity and characteristics that are determined by the researcher for study and then draw conclusions. The population in this study were all anchovy fishermen in Tanjung Sebauk, Senggarang Village, Senggarang City District, totaling 9 fishermen. The sampling technique in this study used a saturated sampling technique. Saturated sampling is a sampling technique when all members of the population are used as samples. This is often done when the population is relatively small, less than 30 people, or if the study wants to make very small error generalizations.
The Effect of Hotel Tax, Restaurant Tax, Eentertaiment Tax and The Number of Tourists on Locally-Generated Revenue at Bintan Districts Hadli Lidya Rikayana; Nurhasanah
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this study was to examine the effect of hotel taxes, restaurant taxes, entertainment taxes, and the number of tourists on local revenue in Bintan Regency in 2015-2018. This type of research is descriptive, the type of data obtained is secondary data in the form of time series data with data collection techniques in the form of observation and literature study techniques. The data analysis method used in this research is the classical assumption test and hypothesis testing. The results of this study indicate that (1) hotel taxes have an effect on local revenue because tcount 2,240> ttable 2,01669 and a significance value of 0.030> 0.05. (2) restaurant tax has no effect on local revenue because tcount 0.090 <ttable 2.01669 and a significance value of 0.929 <0.05. (3) entertainment tax has no effect on local revenue because tcount 1-1.833 <ttable 2.01669 and a significance value of 0.074> 0.05. (4) the number of tourists has an effect on local revenue because tcount 2.043 <ttable 2.01669 and a significance value of 0.047> 0.05. (5) hotel tax, restaurant tax, and entertainment tax have a simultaneous effect on local revenue because Fcount is 6.074> Ftable 2.82 and a significance value of 0.001 <0.05.
The Effect of Total Assets, Earning Management and Debt to Equity Ratio on Return on Investment in Infrastructure, Utility and Transportation Companies Listed in Indonesia Stock Exchange 2012-2015 Period Thomas Firdaus Hutahaean
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The objective of the study was to examine and analyze the effect of total asset turnover, earnings management and debt to equity ratio on Return on Investment in listed in the Indonesia Stock Exchange Infrastructure, Utility and Transportation Companies in the period of 2012-2015. The research approach used is quantitative analysis. This type of research is quantitative descriptive research. The study population was the Financial Statements of 46 Infrastructure, Utility and Transportation Companies which the Indonesia Stock Exchange in the period of 2012-2015. The sample of this study were 8 Infrastructure, Utility and Transportation Companies. Before the regression model is used to test hypotheses, the model has been previously tested for classical assumptions. Classical assumption tests are carried out include: autocorrelation test, heteroscedasticity test, and multicollinearity test. The test results that become the conclusion of this study stated that total assets turnover was not significantly affect Return on Investment in the Indonesian Stock Exchange in the period of 2012-2015 in Infrastructure, Utility and Transportation Companies. Earnings management had a significant effect on Return on Investment on Infrastructure, Utility and Transportation Company of the Indonesia Stock Exchange in the period of 2012-2015. Debt to equity ratio has no significant effect on the Return on Investment of the Indonesian Stock Exchange in the period of 2012-2015. Total asset turnover, earnings management and debt to equity ratio have a significant and significant impact on the Return on Investment of the Indonesia Stock Exchange in the period of 2012-2015 Infrastructure, Utility and Transportation Companies.
Marketing Strategy of Tourism Destination Mas Harun Bastari Lake, Rejang Lebong Regency Yanto Effendi; Sri Narti
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this study was to determine the marketing strategy of tourism destination the Mas Harun Bastari Lake, Mujerejo Village, Rejang Lebong Regency. The results of the study using a SWOT analysis obtained IFAS values (Strength: 14.30, Weaknesses: 4.81). EFAS Value (Opportunity: 1.31, Treats: 1.08). In the SWOT diagram the values for Strength and Weaknesses are at 9.49 and the meeting point for Opportinity and Threats is at 0.23, this shows that they are in quadrant 1, which supports aggressive strategies, which is a very profitable situation, by taking advantage of opportunities and strengths there is. Marketing strategies for the Lake Mas Harun Bastari tourism destination, Mujerejo Village, Rejang Lebon g Regency that can be done are renovating the lake area, adding facilities such as fishing locations and outbound equipment for visitors, placing security personnel in the lake area, giving permission to the community who will conduct activities on location, making agro tourism that can be enjoyed by visitors at the lake location, making a unique arrangement in the lake area, which differentiates it from other tourist attractions, providing comfort for visitors while in the lake area, adding a playground around the lake area, placing personnel who are always maintain cleanliness of the location, make warning signs around the lake location and put up evacuation signs around the site in the event of a disaster.
A Comparative Analysis of Income Accounting Information System at PT. Hanan Properti Bengkulu Ida Anggriani; Rinto Noviantoro; Renny Efryanty
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

: The purpose of this study was to determine the comparison of income accounting information system at PT. Hanan Properti Bengkulu. Data collection methods used were documentation and interviews. Documentation was done by collecting the data from sources of existing documents by making copies or relying on existing company records and records regarding the income accounting information system. The interview was done directly to the leadership or employees directly related to the activities of the income accounting information system. The analytical method used was a comparative method of comparing data obtained by the company with the theory presented by Mulyadi. General accounting information system that applies in general, according to Mulyadi, consists of revenue cycles (sales, delivery, billing and cash receipts), related functions (sales function, credit function, recapitulation function, submission function, billing function, accounting function), accounting records used (sales journal, accounts receivable cards, additional cards for receipt of advances, recapitulation and general journals) and document flowcharts (sales section, credit section, recapitulation section, submission section, billing section, accounts receivable section, additional cash receipt card section advance, and journal section). The results of this study indicate that in the comparison of income accounting information system at PT. Hanan Properti Bengkulu, including: income cycle (sales and credit), related functions (internal parties, namely sales and accounting functions, external parties, ie credit functions), records used (realization report, sales recapitulation, sales journal, receipt of money payments advance, additional books for advance payments) and document flow charts (sales department and credit department). So, the comparison of existing accounting information system at PT. Hanan Properti Bengkulu, there is a conformity in the income cycle with the theory, while the accounting records used and the related functions and document flow chart do not correspond to the theory.

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