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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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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.
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

Page 5 of 9 | Total Record : 88

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