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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 88 Documents
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VALUE RELEVANCE & PREDICTIVE VALUE OF COMPREHENSIVE INCOME FROM ENTITIES LISTED IN ISE Yessica
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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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 Oetama, Nathania Sherly; Sulistiawan, Dedhy
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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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 Pardiyono, Ragil
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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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.
INTERNAL FACTORS OF COMPANY RATING ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Kurnia Heriansyah
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

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Abstract

This research aimed to examine the influence of internal factors on firm value. In this study the internal factors that profitability, dividend policy, and funding decisions. This study used six companies as a sample from a population of 14 manufacturing companies listed on Indonesian stock exchange in period of 2011-2015. The sample was determined by using purposive sampling. The results showed that profitability and funding decisions had positive effect on firm value, while dividend policy had a negative effect on firm value. The profitability, dividend policy, and funding decisions simultaneously had a positive effect on firm value. The value of the adjusted R2 of 0,798 indicated that the contribution of all the independent variables to account for the dependent variables was 79,8%.
AN EMPIRICAL ANALYSIS OF MARKETING MIX IN THE LIFE INSURANCE INDUSTRY TO PURCHASE DECISIONS OF LIFE INSURANCE PRODUCTS Galuh Syailendra Muhammad; Suciratin; Refan
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

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Abstract

The marketing mix is ??very important and influences the marketing strategies of all companies, including the Life Insurance company. There are seven marketing mixes in the service industry such as Life Insurance companies, commonly known as 7Ps. This study aims to analyze the effect of product marketing mix, price, place, promotion, people, process and physical evidence that can influence decisions consumers in purchasing life insurance products. In conducting this research, a data collection method was used using a questionnaire using a sample of the population of DKI Jakarta residents who were working and earning income. The DKI Jakarta region was chosen as the research subject because it is considered as the most developed region with the highest level of community income compared to other regions in Indonesia and has the highest financial literacy index compared to other provinces in Indonesia; besides, Jakarta as the capital of the country has contributed to product penetration Life insurance. It is hoped that through this research the Life Insurance company knows in detail the extent to which the relationship between the product marketing mix, price, place, promotion, people, process, and physical evidence physical) and which of the marketing mix elements most influences the purchase decision of Life Insurance products that can be applied by Life Insurance companies to increase sales penetration of Life Insurance products.
TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Nendi Juhandi; Mochammad Fahlevi; Setiadi
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

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Abstract

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax
ONLINE CONSUMER REVIEW AND BEAUTY INFLUENCER ON COSMETICS PURCHASE INTENTION OF INDONESIAN FEMALE CONSUMERS Arbi Siti; Rita; Ryani Dhyan Parashakti; Imam Mahfud; Shultonnyck Adha
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

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Abstract

In modern times women's lifestyles experience a lot of changes. Cosmetics are unique products because in addition to having the ability to meet women's basic needs for beauty, they also become a means for consumers to clarify their identity socially in the eyes of society. Nowadays cosmetics seem to be a primary need for some women. The results of this study provide information that online customer reviews do not have a significant and negative effect of -0.111, while beauty influencers have a significant and positive effect of 0.345. Online customer reviews and beauty influencers have a significant simultaneous effect on Maybeline's buying interest in Jakarta
THE INFLUENCE JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE TURNOVER INTENTION Muhamad Ekhsan
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

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Abstract

Human resources are one of the main assets in an organization, which can make an invaluable contribution to the organization's achievement strategy. The high level of turnover intention is a serious problem at PT Nippo Mechatronics Indonesia. This study aims to analyze how much influence job satisfaction and organizational commitment on turnover intention both partially and simultaneously. Determination of the sample is done by using probability sampling with a simple random sampling method. This research is quantitative research using double linear regression analysis as data processing. In this study, job satisfaction has a negative and significant effect on turnover intention. Organizational commitment negatively affects turnover intention. Job satisfaction and organizational commitment simultaneously have a significant effect on turnover intention.
PRISON CONFLICT MANAGEMENT STRATEGY IN PREVENTING RIOTS Riyanto
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

In the implementation of formation there are still prisoners who are physically and mentally depressed, because of inhumane acts between fellow inmates or a crackdown by officers. As a result it can create security and order disturbances in prison. One of them is the riots that occurred in Lapas due to the response of treatment given by Lapas during prisoners undergoing guidance. Like the riot incident that was found in Langkat Narcotics Prison on May 16, 2019 which resulted from torture and ill-treatment of prisoners by officers. But there is a prison, the Class III prison in Cikarang which has a clean record of riots within prison in the 2016-2019 period. This research will raise the issue of how to form Lapas conflict management in order to prevent riots in Lapas. This study aims to determine the form of Lapas conflict management in order to prevent riots in Lapas. This research was conducted in Class III Prison Cikarang. This study uses a qualitative research approach. This research was conducted in October 2019. Data taken by observation, interview and document study techniques were then processed and analyzed qualitatively. The results of this study indicate that the Class III Prison in Cikarang has a form of conflict management that is able to create security and order and avoid the riots perpetrated by inmates.
COMPARATIVE ANALYSIS BETWEEN LOCAL AND EXPATRIATE CONSUMERS: CASE STUDY: LITTLE KICKERS INDONESIA Rianto Nurcahyo; Mustika Tirani; Kareem Abdul Jabbar Pello
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Education is not only gained through a formal system but education can be gained through non formal ways. One kind of education that is important is Physical Education. Physical education is very important to have in both in and out of school. This shows that even though there are changes in educational curriculums, physical education is still a mandatory subject taught at schools. This research aims to determine the effect of price, location, and perceived value on purchase decision and to find out the difference of the influence of price, location, and perceived value on purchase decision between local and expatriates consumers at Little Kickers Indonesia. Survey of this research was conducted to all consumers in Little Kickers Indonesia at Kemang and Alam Sutra branch with total respondents is 82 people, with total of local and expatriate consumers for each are equal to 41. The results of this research show that price, location, and perceived value have a significant influence on purchase decision simultaneously both from local and expatriate consumers. The results of the comparative analysis show that only price variable that has significant differences which are tested between local and expatriate consumers in Little Kickers IndonesiaAbstrak ditulis dalam Bahasa Inggris. Abstrak memuat uraian mengenai tujuan penelitian, metode yang digunakan, dan hasil penelitian. Key word: Local, Expatriate Price, Perceived Value, Purchase Decision.

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