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INDONESIA
Enrichment : Journal of Management
ISSN : 20876327     EISSN : 27217787     DOI : -
Core Subject : Economy,
The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers to share mutual understandings across the full range of businesses and skills in which management and science is used; covers all areas of management science from systems to practical facets; links concept with training by publishing case studies and covering the latest important issues.
Articles 62 Documents
Search results for , issue "Vol. 11 No. 2 (2021): May: Management Science" : 62 Documents clear
Analysis of Human Capital and Intellectual Capital Disclosure of The Margin on Net Income Dian Efriyenty
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.564 KB) | DOI: 10.35335/enrichment.v11i2.68

Abstract

The survey results on disclosure of financial statements, there were managers who did not disclose their intangible assets. Judging from the development of financial accounting standards No. 19 which states that not many companies have disclosed it. The phenomenon develops along with these standards. The aim of the study is to assess the intellectuals of this standard. The purpose of this study is to analyze the relationship between human capital and financial statement disclosure on net profit margins. The objects of this research are eleven insurance business units. Collect data from reference books and journals and financial reports. Data analysis was used with the help of partial tests and concurrent tests. Based on processed data, capital capital has no impact on margins. Meanwhile, the disclosure of financial statements has an impact on net income. And the results together have an effect on the net profit margin.
The Determinants Factor of Dividend Payout Ratio: an Empirical Study of Bank Buku IV in Indonesia Patricia Yesyurun
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.534 KB) | DOI: 10.35335/enrichment.v11i2.71

Abstract

When it comes to business, for both corporation and shareholders expect a positive return of the investment. Showing profit until paying-out dividend as an indicator of healthy financial performance from banking or non-banking sector will be a proper way to communicate and build positive sentiment to the stakeholders. This study examines the influence variables of financial profitability, risk, collectability and liquidity to determine whether it affects to the dividend policy. By using the panel regression technique with Fixed Effect Model to the Buku IV commercial banks listed in Indonesia Stock Exchange (IDX) of 10 years period from 2010 to 2019 can assess if all the factors significantly or not to the dependent variable of dividend payout ratio. The research distinguishes positive correlation of the profitability and risk factors, not so significant result on the collectability factor and no correlation to the dividend payout ratio. Those factors are represented by independent variables of Net Interest Margin (NIM), Return on Asset (ROA), Capital Adequacy Ratio (CAR), Non-performing Loan (NPL), Loan to Deposit Ratio (LDR). The result indicates that some of the independent variables strongly determine the dividend payout ratio of the banks.
Factors Affecting Dividend Payout Ratio in LQ-45 (Non-Banking) Companies Listed in Indonesia Stock Exchange, 2011-2019 Cindy Claudia Pandoyo; Gracia Shinta Setyadi Ugut
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.302 KB) | DOI: 10.35335/enrichment.v11i2.73

Abstract

Dividend policy determines the placement of profits, among others, to be paid to shareholders and reinvested by the company. The purpose of this study was conducted to assess the factors that affect the Dividend Payout Ratio (DPR) in non-banking companies listed on the LQ-45 Index by using the variables which are age of company, tangible assets, leverage, firm size, profitability, and dividend of previous period. This research is a quantitative study using secondary data taken from audited company financial reports and included in the LQ-45 index on the Indonesia Stock Exchange (BEI) 2011-2019 with the criteria of companies that are consistent in paying dividends and published audited financial reports for the years 2011-2019. The research sample used purposive sampling method with data analysis method in the form of panel data regression analysis, then the best model was tested and the classical assumption test. The results of the study indicate that age of company has a significant positive effect on the dividend payout ratio (DPR). Meanwhile, firm size, profitability and dividend of previous period have a significant negative effect on dividend payout ratio (DPR), and tangible assets and leverage have no effect on dividend payout ratio.
The Effect of Profitability, Debt Policy, Dividend Policy and Investment Decisions on Company Value in the Consumer Goods Industry Listed on the Indonesia Stock Exchange 2015-2019 Period Juli Anggelika; Ferdinand Napitupulu
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.379 KB) | DOI: 10.35335/enrichment.v11i2.77

Abstract

Management Study Program Faculty of Economics, University of Prima Indonesia Companies engaged in the food and beverage industry are included in the category of manufacturing companies that process raw materials into finished goods so that they have a selling value in the community. The purpose of this study was to determine the effect of profitability, debt policy, dividend policy and investment decisions on company value in the Consumer Goods Industry listed on the Indonesia Stock Exchange for the 2015-2019 Period. This research uses quantitative research methods because the research data is in the form of numbers and is analyzed using statistics and is causal in nature. The population in this research on the consumer goods industry listed on the Indonesia Stock Exchange is 51 in the Consumer Goods Industry for the 2015-2019 period. The sample of this research is 17 companies with 85 financial reports. The result is that Profitability has an effect on Firm Value in the Consumer Goods Industry which is listed on the Indonesia Stock Exchange. Debt Policy has an effect on Firm Value in the Consumer Goods Industry listed on the Indonesia Stock Exchange. Dividend Policy has no effect on Firm Value in the Consumer Goods Industry listed on the Indonesia Stock Exchange. Investment Decisions have no effect on Firm Value in the Consumer Goods Industry which is listed on the Indonesia Stock Exchange. Profitability, Debt Policy, Dividend Policy and Investment Decisions have an effect on Firm Value in the Consumer Goods Industry listed on the Indonesia Stock Exchange.
E Effect of Cognitive, Afective, Conative and E-Satisfaction on Repurchase Intention Mutia Tri Satya; Arindra Khrisna Karamoy; Listiawati; Abdul Fidayan
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1239.242 KB)

Abstract

Online Shop or shopping for goods or services has become a common thing to see. Indonesia has changed the flow of trade in the business world to become completely digital. Therefore, it is important for online business people to understand things that can create customer satisfaction and loyalty. This study aims to find out how cognitive, affective, conative, and e-satisfaction influence on repurchase intention. The method used in this research is to use factor analysis with 150 respondents.
The Impact of the Covid-19 Virus on the Development of Micro, Small and Small Enterprises (MSEs) Partners of LPPM Untag Surabaya Ayun Maduwinarti; Sri Andayani
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.225 KB) | DOI: 10.35335/enrichment.v11i2.79

Abstract

The corona virus that is spreading in several countries including Indonesia has a very significant impact on social and economic life, this is because the impact of the virus can cause death, and this has been found in several provinces in Indonesia. The impact of this virus is very influential on the national economy, including the existence of Micro and Small Enterprises (MSEs). Likewise, what has happened to MSEs that have become LPPM Untag Surabaya Partners. UMKs who have become LPPM Partners include those who are doing business in the fields of batik, handicrafts, food and beverages and others. UMK which became the respondents in this study were: 1. Teyeng Batik UMK, 2. Kartini Bordi UMK, 3. Kanta Craft UMK, 4. ESM Collection UMK, 5. Cassava UMK, 6. Delicious UMK. The title of this research is the Impact of the Covid-19 Virus on the Development of Micro, Small and Small Business Partners of Lppm Untag Surabaya. Problems in research: How is the impact of Covid-19 on the Business Activities (UMK) of LPPM Untag Surabaya Partners and how these MSEs overcome the problem. Research objectives: 1. To find out how the condition of Covid-19 has an impact on the business activities of UMK Partners LPPM Untag Surabaya. 2. How can UMK partners of LPPM Untag Surabaya solve the problem. Research Outcomes: 1. Research reports that can be used as input for SMEs LPPM Partners in running their business, 2. Scientific journals with ISSN or accredited journals / SINTA. The research method used is descriptive qualitative method. The results showed that the Covid-19 pandemic had a tremendous impact on the development of the MSEs of the LPPM partners under study, namely:the average decreased up to 90%. Meanwhile, MSEs for food products decreased by 70%. 2. All MSEs maximize their online sales by using social media such as Facebook, Instagram, WhatsApp. The solution made by most of the LPPM partner MSEs shifted their business by making masks, food and taking orders outside of their usual business.
Effect Of BUMDes on Increasing PADes in Blawi Village, Karangbinangun District, Lamongan Regency Erna Hayati; Khoirul Bariroh
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.921 KB)

Abstract

To optimize village assets and the potential to benefit community welfare, the central government encourages the village government to form Village-Owned Enterprises (BUMDes). Blawi Village, which is located in Karangbinangun District, Lamongan Regency, is one of the villages that has owned BUMDes since 2014. If seen from the financial report data, Blawi Village's income from BUMDes has increased. This study aims to determine whether BUMDes has a significant effect on increasing Village Original Income (PADes) in Blawi Village. The data used in this research is the entry data from BUMDes and PADes Blawi Village data from 2015 to 2019. The method used in analyzing the data is linear regression analysis. The results of data analysis show that the income of Desa Blawi from BUMDes has a significant effect on PADes Desa Blawi.
The Forming Factors of Accounting Information System Performance in the Framework of Involvement and Capability of Accounting Information System Users Hani Fitria Rahmani
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.028 KB) | DOI: 10.35335/enrichment.v11i2.81

Abstract

The problem of this study is the lack of involvement and the ability of users to have an impact on reporting existing accounting information systems. Reporting the accounting information system is one form of performance that needs to be achieved by the existing accounting information system. The purpose of this study is to determine the factors that influence the performance of accounting information systems, namely the involvement and abilities of users of accounting information systems. This study took a sample of all BOS Fund Subrayon Junior High School District Education Agency Operators. Kab. West Bandung with saturated sample technique. Data collection is done by survey method. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis show that the factors that influence the performance of the accounting information system are user involvement, user abilities which results that user involvement and user abilities have a positive and significant effect on the performance of accounting information systems. Contributions from the results of this study provide advice to the relevant agencies to make improvements to the variables examined in this study so that the performance of the information system is running optimally.
Analysis of "The Tradition of Ruwatan Wayang" in Culture Preservation as an Effort to Form a Tourist Village in Sukoanyar Lamongan Village Nurus Safa'atilllah; Iva Milatul Chanifah
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.843 KB)

Abstract

One of the cultures that we want to promote in this study is the tradition of ruwatan wayang which is held by the community and members of the village of Sukoanyar. The tradition that is held every year always gets enthusiasm from the community, because in addition to this tradition which is only carried out once a year, this tradition also brings many positive things that will be accepted by the community. Ruwatan wayang is a tradition passed down from generation to generation from ancestors who believe in mystical things. The results of the questionnaire for residents focused on the understanding of tourism villages and exploring the village's potential according to the respondents directly, namely (1) the meaning of tourism villages, (2) the purpose of developing a tourist village, (3) village conditions, (4) village community responses to tourism villages, (5) the type of tourism that the community wants, (6) the form of community participation in the development of a tourism village, and (7) the development of facilities needed by the village as well as a critique and suggestion rubric if the community wants to add ideas and ideas that are not yet in the questionnaire choice. The people basically agree with the formation of a tourist village that has a distinctive village nuance, the aim of developing a tourist village is to provide a community forum to play a role and participate in tourism development in their area because people have various opinions regarding the condition of Sukoanyar village, some say it is cool and quite beautiful, but there are some who say normal so that it can be saved In fact, the condition of Sukoanyar village is actually normal so that to form a Sukoanyar tourism village through agricultural, plantation and cultural tourism through educational tours with the form of local community participation to organize and manage tours and facilities that need to be developed in Sukoanyar village are facilities for trading, parking, culinary , souvenirs and places of worship.
Analysis of Business Feasibility of Banana Chips on CV. Nikilo Kecamatan Bumiaji Kota Batu Malang Ruswaji; Puguh Cahyono
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.203 KB) | DOI: 10.35335/enrichment.v11i2.83

Abstract

This research was conducted at UD. Nikilo, Bumiaji Subdistrict, Batu City Malang, as one of the banana chips agro-industry business groups under the Integrated Business Service Center (PLUT) of Batu City Malang. This study aims to analyze the feasibility of the banana chips business at CV. Nikilo, Bumiaji District, Batu City Malang. The data analysis method used in this study is to use the cost and benefit analysis formula. Meanwhile, to calculate Business Feasibility, the formulas used are, Revenue Cost (R / C), Benefit Cost Ratio (B / C), and Return On Investment (ROI). The results showed that the average income in the banana chips business group assisted by PLUT Kota Batu Malang was Rp. 31,770,000.00 / month with production costs incurred of Rp. 21,604,000.00 / month. The production costs consist of a fixed cost of Rp. 6,481,250.00 and variable costs of Rp. 15,122,750.00 / month. From the results of data analysis, it was found that the benefits obtained in the banana chips agroindustry CV. Nikilo for Rp. 10,166,000.00 / month. Based on the calculation of business feasibility (R / C) Ratio, which is the ratio between revenue and total costs, the value (R / C) is 1.47 or 1.47> 1. (B / C) Ratio, namely the ratio of profits to total production costs that are more greater than zero, which has a ratio of 0.47 or 0.47> 0. Based on the comparison of profit and production capital, the ROI value is 11%. So it can be concluded that the agro-industry business of CV. Nikilo, Bumiaji District, Batu City Malang can be said to be profitable and feasible to run.

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