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Mochammad Fahlevi
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fahlevi@stie-kusumanegara.ac.id
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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 : -
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.
Articles 88 Documents
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
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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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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
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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.
Effect of Independence, Professionalism and Experience on Audit Quality Chintya Noverini; Thomas Firdaus Hutahaean; Aurelie Gustylia; Aprilla Veronica; Eric Gunawan
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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This study aims to examine and analyze the influence of independence, professionalism, and experience on audit quality in the city of Medan. This research was conducted with a population and samples taken with saturated techniques which used the entire population as a sample. This study uses a questionnaire distribution technique. The data analysis model uses multiple linear regression, validation test, reliability test, normality test, multicolonierity test, and others to get the desired results assisted by the SPSS program. The results of the research on independence and experience have a significant effect on audit quality at KAP in Medan city, while professionalism does not have a significant effect on audit quality in KAP in Medan city.
SERVICE QUALITY, PRICE AND PRODUCT PROMOTION TOWARDS CUSTOMER TRUST, IMPACT ON CUSTOMER LOYALTY GRAB BIKE DEPOK REGION Dian Riskarini; Yuli Ardianto
Journal of Business, Management, & Accounting Vol. 3 No. 1 (2021): March
Publisher : Kusuma Negara Business School

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Abstract

Technological developments have offered solutions for the community in facing the level of congestion in Jabodetabek. Online transportation is one of the accesses that answer the phenomenon of people's need to be on time and get transportation options with various benefits, one of which is Grab Bike as a transportation service that is managed by an online system. This study was conducted to determine whether service quality, price and product promotion directly or indirectly affect customer trust and have an impact on customer loyalty Grab Bike Depok area. The population in this study was Grab Bike Depok customers with a sample size of 100 respondents using the Purposive Random Sampling technique. Using this type of quantitative research by analyzing respondents' primary data questionnaires. Data analysis techniques using the Path Analysis. The results of the study of service quality significantly influence customer trust where if the quality of service is getting better then Grab Bike customer trust will increase as well. Similarly, the variable price significantly influences customer trust. With better customer perceptions of the price of Grab Bike services, it will be able to increase the trust of Grab Bike customers. The promotion variable influences customer trust, with increasing promotion it will be able to increase the trust of Grab Bike customers. Service quality variables significantly influence customer loyalty. With better service quality, Grab Bike customers can increase customer loyalty. Price variable significantly influences customer loyalty. This means that applying the right price will increase Grab Bike customer loyalty. Promotional variables significantly influence customer loyalty. This means that with increased promotion, Grab Bike customers can increase loyalty. Based on the test results, it can be concluded clearly that Service Quality, Price and Promotion have a significant partial and simultaneous effect on the increasing trust of grab Bike customers in the Depok area and have an impact on customer loyalty to continue using Grab Bike online transportation services. Keywords: Service Quality, Price, Product Promotion, Customer Trust, Customer Loyalty
The Effect of Capital Adequacy Ratio (CAR) and Loan To Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank BNI (Persero) Tbk. Period 2008 – 2017 Supatmin
Journal of Business, Management, & Accounting Vol. 3 No. 1 (2021): March
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this study was to determine the effect of CAR and LDR on ROA at PT Bank BNI (Persero) Tbk Period 2008-2017. This research method is a descriptive quantitative . The sampling technique used purposive sampling technique with a total sample of 10 . Data analysis used statistical tools with SPSS version 22 for windows with the an alysis method of normality, coefficient of determination, simple linear regression equations,multiply linear regression and hypothesis testing. It can also be seen that the value of t Count> t Table or 2.547> 2.364 means that H0 is accepted. H1 is rejected, so it is concluded that there is no effect between the Capital Adquacy Ratio (CAR) variable on Return On Assets (ROA). t value <than t Table or equal to 1.542 <2.364 means that H2 is rejected. H0 is accepted, so it is concluded that there is an effect but not significant between the Loan To Deposit Ratio (LDR) variable on Return On Assets (ROA). the value of f - calculated is greater, namely 5.894> 4.10 and the value is significant> than the terms of significance (0.032> 0.05). This provides an explanation that the independent variables Capital Adequacy Ratio (CAR) (X1) and Loan To Deposit Ratio (LDR) (X2) prove that they do not jointly influence the dependent variable, namely Return On Assets (ROA) (Y).
THE INFLUENCE OF RUPIAH EXCHANGE RATE ON STOCK PRICES AT PT MUSTIKA RATU TBK Nurwita; Windy Gustia Wardani
Journal of Business, Management, & Accounting Vol. 3 No. 1 (2021): March
Publisher : Kusuma Negara Business School

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: The purpose of this study was to determine the effect of Rupiah Exchange Rate on Stock Prices at PT Mustika Ratu. This research method is a descriptive quantitative from Time Series. The sampling technique used Purposive sampling technique with a total sample of 13. Data analysis used statistical tools with SPSS version 21 for windows with the an alysis method of 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 Tcount I-2,223 I > Ttable 2,20099. Based on the significance value (Sig),. This means that there is significant effect of the Rupiah Exchange Rate (X2) on the Stock Price (Y).