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Contact Name
Ani Mekaniwati
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+62251-8337733
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jurnal.ibik@gmail.com
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Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
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INDONESIA
Jurnal Ilmiah Manajemen Kesatuan
ISSN : 23377860     EISSN : 2721169X     DOI : https://doi.org/10.37641/
Core Subject : Economy, Social,
Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Articles 1,619 Documents
Analysis of the Effectiveness of Compliance Audit Implementation to Prevent Uncollectible Receivables at PT Ekspres Mandiri Gadai Tanjung Morawa Aziz, Abdul
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Internal audit plays an important role in the performance of private companies, one of which is the company PT Ekspres Mandiri Gadai. In carrying out its business efforts, the PT Ekspres Mandiri Gadai branch office has several branches in the city of Medan, one of which is in Tanjung Morawa. The purpose of this study is to find out in detail what are the causes of bad debts every month at PT Ekspres Mandiri Gadai Tanjung Morawa Branch, to find out the obstacles faced in carrying out compliance audits of bad debts at PT Ekspres Mandiri Gadai, to find out the efforts that must be made so that compliance audits play their role effectively.... This research approach uses a descriptive approach and uses the Nvivo method. The implementation of the internal control system for bad debts applied at PT Ekspres Mandiri Gadai Tanjung Morawa Branch is quite adequate as seen from the elements of internal control. Such as the control environment, risk assessment of control activities, information, and communication, but the element of supervision is still not effective. Internal audit has carried out audit work quite well consisting of planning audits, evaluating, testing information, making audit reports, and following up on audit findings and providing recommendations on existing internal control weaknesses.
Do Job Characteristics Affect an Individual's Performance? Wirastuti, Wiri; Buntuang, Pricylia; Risnawati, Risnawati; Nurjannah, Nurjannah
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2277

Abstract

This study aims to determine whether job characteristics affect the performance of an employee. This research is designed using a quantitative approach with the purpose of seeing the influence, causal relationship between the variables studied. The population of this study were Central Yamaha Palu employees totalling 44 respondents. The determination of this research sample was determined by the census technique, so that the entire population was used as a research sample. This research data collection includes observation and questionnaires. The data analysis technique of this research is descriptive statistics and simple linear regression. Based on the results of the descriptive statistic and simple regression analysis conducted, there is a positive and significant influence of job characteristics on the performance is 55% of Central Yamaha Palu employees.
The Influence of the Digital Era on Corporate Strategic Decisions: A Literature Review Alfira, Sonya; Anshori, Mochammad; Andriani, Nurita
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

The digital age is changing the global landscape through technological innovations such as cloud services, sensors, Big Data analytics and the Internet of Things. These changes affect the global economy and require companies to develop employees to capitalize on opportunities. Employees are becoming important assets in achieving the company's vision, with digital capabilities playing a crucial role in achieving business goals. This article analyzes the impact of the digital age on companies' strategic decisions, focusing on cost efficiency, data collection, and enhanced customer experience. With a qualitative descriptive approach, the article uses narratives to describe the influence of technology in corporate strategy without numerical data. Corporate strategy in the digital age includes staying ahead of the competition, adapting to market changes, developing resources, and achieving financial goals. HR management is also crucial in this adaptation, facing challenges such as integration of new technologies, management of millennial employees, and transformation of HR competencies. Adapting the right strategies, especially those led by corporate objectives, is key to competitive advantage in the digital age, demanding adaptation across various aspects of the business.
The Effect of Tax Minimization and Company Size on Transfer Pricing Moderated by Profit Management Aini, Azhari; Rini, Yeni Tata
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Transfer pricing is an internal corporate rule relating to the price of transactions carried out with related parties. The objective of the survey is to test and analyze the partial impact of tax minimization and corporate size on transfer pricing, as well as to test whether profit management moderates the impact of tax minimization and the size of the company on transfer pricing. Quantitative methods use corporate financial statements as secondary data. Mining companies listed in the EIB from 2019 to 2022 are the subject of research. Purposive sampling method is used to determine the sample, and twelve companies are selected. Data analysis using descriptive statistics, validity tests, classical assumption tests, linear regression analysis, and moderation tests through residual methods. Research results show that tax minimization has a significant positive impact on transfer pricing. The size of the company has a significant negative impact. Profit management has not been shown to moderate the impact of tax minimization and corporate size on transfer pricing.
Utilization of Social Media as a Promotional Strategy to Increase Sales Prayogo, Ahmat; Anshori, Mochammad; Andriani, Nurita
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

In this digital era, social media has become a very significant platform as a marketing strategy and business promotion tool. This research aims to explore and analyze strategies for using social media as an effective promotional tool to increase sales of a product. In this research, the method used is Systematic Literature Review (SLR) to identify, evaluate, and interpret research results that are relevant to a particular research question, or topic area, or phenomenon of concern (Kitchenham, 2004). The method for writing this literature review article uses the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. It can be concluded that in the digital era with the ever-increasing growth of social media users, social media is useful for small and medium businesses or large companies as an effective promotional media because social media has a wide reach, precise targeting, high involvement between brands and consumers. Easy sharing capabilities and has analysis and performance measurement for evaluation. The use of social media as sales support also has many platform options that can be chosen according to the needs of businesspeople, such as Marketplace Facebook, Instagram, Tiktok, and Youtube.
The Effect of Corporate Social Responsibility and Tourism Development on Regional Development in Berau Regency Suharto, Rahcmad; Hasid, Zamruddin; Ilyas, Laode; Mahardika, Swadia
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2282

Abstract

The aim of the research is to test the truth of regional development theories, namely firm location theory and new economic geography theory, as well as functional development theory, with the research object being the PT company. Berau Coal in Berau district, East Kalimantan province. It recommends the results of research, namely the corporate social responsibility program and tourism development, towards regional development in Berau Regency, East Kalimantan Province. The method used in this research is a quantitative research method. Multivariate analysis is used in analyzing research, involving variables in a number greater than or equal to three variables. WarpPLS is mutivariate-based and can analyze structural equation modeling (SEM). The results of the research show that PT Berau Coal's corporate social responsibility (CSR) program has a positive and significant effect on regional development. The tourism development that has been carried out has been proven to have a positive and significant effect on regional financial independence. The existence of the tourism industry in Berau district has increased regional development. Regional financial independence will become more independent if the contribution of regional original income (PAD) to funding regional development is greater.
The Influence of Credit Risk Management on the Profitability of Banks Listed on the Indonesian Stock Exchange Nathanael, Felix; Evoney, Graficka; Zayyan, Aurum; Lestari, Henny
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2283

Abstract

In general, every company strives to make as much profit as possible from its business activities. Financial performance is a measure of the company's success so that goals can be achieved as expected by the company. The purpose of this study is to see how the capital adequacy ratio (CAR), non-performing loans (NPL), loan loss provision (LLP), loan to deposit ratio (LDR) have an impact on bank profitability, in this study the profitability ratio used is return on assets (ROA). Conventional commercial bank companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022 are the samples used in this study. The data were tested using panel data regression analysis techniques. The results showed that (1) CAR has a positive impact on ROA, (2) NPL has a negative impact on ROA, (3) LLPR has no impact on ROA, and (4) LDR has no impact on ROA.
Analysis of Agroindustry Development Strategy: A Case Study at CV Andi Jaya Sumbersuci Aniqurroziqi, Ashef; Andriani, Nurita; Ansori, Mochammad
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Processing Coconut into Coconut Oil at CV. Andi Jaya is a company that operates in the field of processing Coconut into Coconut Oil. To achieve growth and success in its business, companies use SWOT analysis. The company plans the growth of coconut oil production by identifying specific and ambitious production targets within a certain period. So that CV. Andi Jaya can allocate resources wisely and direct operations to achieve the goals set by the company using strategic maneuvers in marketing and distributing its products. Through effective promotional strategies and collaboration with business partners, CV. Andi Jaya is able to increase product visibility and achieve and increase sales. CV. Andi Jaya periodically analyzes production growth patterns and market demand, by understanding these patterns the company can adjust production and product inventory to optimize efficiency and increase customer satisfaction. The company is trying to strengthen its position in the market as a producer of crude coconut oil by maintaining quality standards and content, CV. Andi Jaya creates customer trust and wins a larger market. The company prioritizes optimal use of raw materials and presents environmentally friendly products, thereby supporting a sustainable environment.
Employee Challenges in Improving the Quality of Human Resources in the Era of Globalization Arifin, Samsul; Ansori, Mochammad; Safrizal, Helmi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Improving the quality of human resources (HR) has become the main focus in facing the dynamics of globalization. Globalization, with all its changes, encourages the need for human resource development through out-of-school education. The background of this research involves complex challenges in economics, politics and culture that require smart and globally minded human resources. The purpose of this study is to analyze the role of non-formal education in producing competent and adaptive human resources in the face of globalization. The research method involves a descriptive and qualitative analysis approach. Data were collected through literature studies and interviews with education experts. The results show that developing human resources through out-of-school education requires a strategy that is proactive, involves community participation, and focuses on learning innovation. The success of this strategy depends on improving quality, relevance and management involving the community and local government. The research discussion highlights the importance of skills and knowledge that are relevant to the demands of the global job market. On the political side, understanding local issues in a global context is key, while on the cultural aspect, cosmopolitanism and diversity are important. Thus, non-formal education not only teaches skills, but also builds characteristics such as achievement motivation, adaptability, innovation, and resilience to change.
Optimizing the Inspectorate's Supervisory Function to Achieve Accountability in Regional Financial Management in Kuantan Singingi Regency Nurcahyani, Rifki; Muhammad, Hasman
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the role of the Regional Inspectorate of Kuantan Singingi Regency in overseeing regional financial management. The background of the research reflects the importance of internal guidance and supervision as an integral part of local government management to achieve good and clean governance. The main objective of this research is to understand the main tasks and functions of the Inspectorate and its impact on the accountability of regional financial management at the district level. This research uses a qualitative approach with a literature review design. Data were collected through literature analysis from academic journals, books, research reports, and official documents related to inspectorates, governance, and local financial management. Data analysis was conducted by reviewing literature categorized based on key themes, such as local financial supervision and accountability, governance, and the duties of the Inspectorate. The results show that the Regional Inspectorate of Kuantan Singingi Regency has a central role in overseeing development in the region. Its main tasks involve the formulation of technical policies, internal supervision, and the implementation of special supervision. However, there are obstacles such as a lack of human resources and infrastructure, which affect the optimality of supervision of local finances.

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