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INDONESIA
Journal of Management and Bussines (JOMB)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 26568918     EISSN : 26848317     DOI : -
Core Subject :
Journal of Management and Bussines (JOMB) focus dan scopenya meliputi; Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasional, Manajemen Sistem Informasi, Manajemen Pajak dan, Administrasi Bisnis.
Arjuna Subject : -
Articles 574 Documents
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Pendapatan Asli Daerah dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah Alkansa Fadila Ramadani; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3710

Abstract

This study aims to determine the effect of PAD and Balancing Funds on the financial performance of local governments. This research method is descriptive quantitative. This research utilizes the Non-Probability Sampling method as well as the saturated sampling technique. The type of data used is secondary data obtained from the 2016-2020 Kediri City Government Budget Realization Report. The data were analyzed using multiple linear regression analysis with the help of SPSS 25 software. The results showed that PAD had a positive effect on local government financial performance. Meanwhile, the Balancing Fund has no effect. However, PAD and the Balancing Fund together have a significant effect on the local government's financial performance. In conclusion, the higher the PAD, the better the local government's financial performance, and the amount of balancing funds does not affect the regional government's financial performance. However, on the other hand, PAD and the Balancing Fund together have a significant impact on the local government's financial performance. Keywords: Balancing Fund, Regional Financial Performance, Regional Original Income
Motivasi Karir, Lama Pendidikan, dan Biaya Pendidikan terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Inayah Inayah; Dyah Ratnawati
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

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Abstract

This study aims to determine the effect of career motivation, length of education and education costs on the interest of accounting students to participate in the Accounting Profession Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which the calculation process used the SPSS 25 program. The hypothesis test used was the coefficient of determination (R2 test), simultaneously (F test), and partial test (t test). The population in this study were accounting students at the 2018 Veterans National Development University in East Java, with a total of 224 students. The results showed, based on the results of the T test, namely, a) the career motivation variable on student interest had a tcount of 3.248 > from ttable of 1.977 and a significance value of 0.001 <0.05; b) the variable length of education on student interest has a tcount of 4.364> from a t-table of 1.977 and a significance value of 0.000 <0.05; c) the variable cost of education on student interest has a tcount value of 0.576 < from a ttable of 1.977. In conclusion, career motivation and length of education have a significant effect on the interest of accounting students to take PPAk, while the cost of education has no significant effect on student interest in PPAk. Keywords: Cost of Education, Length of Education, Interest of Accounting Students Following PPAK, Career Motivation
Pertumbuhan Penjualan, Struktur Aktiva, Ukuran Perusahaan, dan Harga Saham terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Moderasi Adam Afiezan; Melysa Melysa; Vanesa Julieta Angga; Rosalie Lionar; Jesica Jesica
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3718

Abstract

This study aims to determine the effect of sales growth, asset structure, company size and stock price on capital structure with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 both partially and simultaneously. This research method is descriptive quantitative with multiple linear regression analysis. The population in this study has all manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, namely 177 companies and the sample is 204 units of analysis. The results show that the research reaction is sales growth, asset structure, company size and stock prices partially and together have an influence on capital structure with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. In conclusion, the profitability variable as a moderating variable partially has a negative influence on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Keywords: Stock Price, Sales Growth, Profitability, Asset Structure, Capital Structure, Company Size
Analisis Pengelolaan Dana Desa Saiful Amrin
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

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Abstract

This study aims to determine the management of village funds in Balukhering Village, Lewolema District, East Flores Regency. This research method is descriptive qualitative. Data were collected by using in-depth interviews, observation and documentation techniques. The data collected was then analyzed using a comparative descriptive method, by collecting, compiling, interpreting and analyzing Village Fund management data based on the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management in Balukhering Village. The results showed that there were 4 (four) indicators that were not appropriate, namely spending before the Village Budget was determined, village expenditures including binding personnel expenditures and office operations. SPP can be done before the goods or services are received and the activity implementer does not make a statement of expenditure responsibility. The overall administration implementation has been going well and is in accordance with the Minister of Home Affairs Regulation Number 113 of 2014 concerning Village Financial Management, but has a delay in reporting each month to the village head. The reporting and accountability stage is in accordance with Permendagri Number 113 of 2014 concerning village financial management . The conclusions, planning, administration, reporting and accountability of Balukhering village funds have been carried out according to the law, while the implementation stage has not gone well. Keywords: Village Fund, Management
Gender, Nilai Intrinsik Pekerjaan, Penghargaan Finansial dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir sebagai Akuntan Publik Arifatin Nur Afifah; Dyah Ratnawati
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3723

Abstract

This study aims to determine the effect of gender, work intrinsic value, financial rewards, and labor market considerations on student interest in a career as a Public Accountant. The research method used is a quantitative method. The analysis technique uses multiple linear regression analysis with the help of SPSS 25. The sampling technique uses probability sampling. The sample used in the study was 70 students. The results showed, a) Gender variable (X1) obtained a value of tcount (0.746) < ttable (1.998) with the direction of the regression coefficient and p value (0.458) > level of significance (α = 0.05); b) The intrinsic value of work variable (X2) obtains a value of tcount (2.426) > ttable (1.998) with a positive regression coefficient direction and p value (0.018) < level of significance (α = 0.05); c) The financial award variable (X3) obtained a value of tcount (2.474) > ttable (1.998) with a positive regression coefficient direction and p value (0.016) < level of significance (α = 0.05); d) The labor market consideration variable (X4) obtained a value of tcount (3.372) > ttable (1.998) with a positive regression coefficient direction and p value (0.001) < level of significance (α = 0.05). In conclusion, the intrinsic value of work, financial rewards, and labor market considerations partially have a significant effect on student interest in a career as a public accountant, while gender has no significant effect on student interest in a career as a public accountant. Keywords: Gender, Public Accountant Career Interests, Work Intrinsic Values, Financial Rewards, Labor Market Considerations
CSR terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Fanesa Rena Revaliana; Gideon Setyo Budiwitjaksono
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
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Abstract

This research aims to examine the the effect of Corporate Social Responsibility on Firm Value with financial performance as an intervening variabel in food and beverage sub sector manufacturing listed on Indonesia Stock Exchange for the 2018-2020 period. The research method used PLS (Partial Least Square). The technique used to determine the sample in this research is purposive sampling and obtained 48 samples for 3 years research. The result showed, CSR and financial performance variables had an effect on firm value with p values of 0.007 < 0,05 and 0.000 < 0.05. Financial performance as a mediating variable also has an influence in mediating CSR and firm value with p values of 0.021 < 0.05. However, the result shown by p values of 0.707 > 0.05 showed that CSR has no effect on financial performance. Conslusion, Keywords: CSR, Food and Beverage, Firm Value, Financial Performance
Pengaruh Arus Kas Investasi, Arus Kas Pendanaan, Arus Kas Operasi dan Laba Bersih terhadap Dividen Kas pada Perusahaan Properti Dewi Br. Banjarnahor; Norma Sari Nainggolan; Siska Pardede; Anita Pardede
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3756

Abstract

This study aims to determine the effect of investment cash flow, funding cash flow, operating cash flow, and net income on cash dividends in property companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research method is descriptive quantitative. The total population is 60 companies and by using purposive sampling technique, there are 12 companies, and the year of research observation (5) is five years and is obtained from the IDX. Data analysis in the form of multiple linear regression. The results showed that the results of the T test, namely, a) the investment cash flow variable to cash dividends had a t value, namely t-count < t-table, namely -2.659 <1.684 and a significant value of 0.012 <0.05; b) the variable of funding cash flows to cash dividends has a t value of t-count < t-table which is 1.459 <1.684 and a significant value of 1.154 > 0.05; c) operating cash flow variable to cash dividend has a value of t, namely t-count < t-table, namely 0.691 < 1.684 and the significant value is 0.494 > 0.05; d) the variable net income to cash dividends has a value of t, namely t-count < t-table, namely -4.250 <1.684 and the significant value is 0.000 <0.05. The results of the F test showed that the f-count value >f-table was 7.148>2.449 and the significant value was 0.00<0.05. In conclusion, the variables of investment cash flow and net income have a partial and significant effect on cash dividends. Meanwhile, funding cash flow and operating cash flow have no partial and significant effect on cash dividends. Simultaneously, investment cash flow, funding cash flow, operating cash flow, net income have a significant effect on cash dividends. Keywords: Investment Cash Flow, Operating Cash Flow, Funding Cash Flow, Cash Dividend, Profit and Loss
Pengetahuan Wajib Pajak, Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Mahfuzza Dinda Hadi; Dimas Wahyu Hadi Prasetyo; Thomas Firdauz Hutahaean
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3757

Abstract

The purpose of the study was to analyze tax knowledge, understanding of taxpayers (WP), taxpayer awareness (WP), and tax service services on taxpayer compliance (WP). This research method is descriptive quantitative. The data analysis technique is multiple linear regression and classical assumptions. The results showed, the results of the T test showed, a) knowledge of taxpayers has a value of tcount = -1.410 at sig.0.162; b) understanding of taxpayers has a value of tcount = 4.869 at sig.0.000; c) awareness of WP value tcount = 3.383 at sig.0.002; d) Fiscal Service has a value of tcount = 1.611 at sig.0.111. There is a very strong correlation between the independent and dependent variables (value of R square = 0.771), and the magnitude of the percentage is 48.4% and the remaining 51.6% can be explained by other variables outside the scope of research that were not carried out. In conclusion, the partial test of the independent variables, namely tax knowledge and tax service services, has no effect on taxpayer compliance, while the variable understanding of taxpayers and taxpayer awareness has an effect on taxpayer compliance variables. Simultaneously, all independent variables, namely tax knowledge, taxpayer understanding (WP), taxpayer awareness (WP), and tax service services have a significant effect on the dependent variable, namely taxpayer compliance. Keywords: Taxpayer Compliance, Taxpayer Awareness, Fiscus Service, Taxpayer Understanding, Tax Knowledge The purpose of the study was to analyze tax knowledge, understanding of taxpayers (WP), taxpayer awareness (WP), and tax service services on taxpayer compliance (WP). This research method is descriptive quantitative. The data analysis technique is multiple linear regression and classical assumptions. The results showed, the results of the T test showed, a) knowledge of taxpayers has a value of tcount = -1.410 at sig.0.162; b) understanding of taxpayers has a value of tcount = 4.869 at sig.0.000; c) awareness of WP value tcount = 3.383 at sig.0.002; d) Fiscal Service has a value of tcount = 1.611 at sig.0.111. There is a very strong correlation between the independent and dependent variables (value of R square = 0.771), and the magnitude of the percentage is 48.4% and the remaining 51.6% can be explained by other variables outside the scope of research that were not carried out. In conclusion, the partial test of the independent variables, namely tax knowledge and tax service services, has no effect on taxpayer compliance, while the variable understanding of taxpayers and taxpayer awareness has an effect on taxpayer compliance variables. Simultaneously, all independent variables, namely tax knowledge, taxpayer understanding (WP), taxpayer awareness (WP), and tax service services have a significant effect on the dependent variable, namely taxpayer compliance. Keywords: Taxpayer Compliance, Taxpayer Awareness, Fiscus Service, Taxpayer Understanding, Tax Knowledge
Analisis Kualitas Pelayanan dan Pengaruhnya terhadap Loyalitas Pelanggan Emila Sholiha
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
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Abstract

This study aims to examine the influence of service quality variables (ie physical evidence, implementation, responsiveness, assurance, and empathy) on customer loyalty. This research method is descriptive quantitative. Data analysis used multiple linear regression, F-test and t-test were used to analyze the data. The results showed that the tcount of each independent variable had a significance value of 0.000, or less than (0.05). In conclusion, the variables of service quality, service, responsiveness, assurance, and empathy have a significant effect on customer loyalty at PT. Pos Indonesia (Persero) Lahat Post Office, either simultaneously or partially. Furthermore, the identified service quality reliability variables affect customer loyalty. Keywords: Physical Evidence, Responsiveness, Empathy, Assurance, Reliability, Customer Loyalty, Service Quality
Ukuran Perusahaan, Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan Manufaktur Sektor Industri Konsumsi yang Terdaftar di BEI Jennifer Anggawinata; Rosita Chanaka; Suwarmansyah Suwarmansyah; Kelly Kwanty; Sauh Hweeh Teng
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3767

Abstract

The purpose of this study was to analyze the effect of firm size, profitability, leverage and liquidity on firm value. This research method is descriptive quantitative. The population used in this study is all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2018-2020, the sample selected by purposive sampling technique and obtained as many as 25 samples of companies. Researchers used secondary data and tested using multiple linear regression methods. The results showed, based on the results of the T test, it was found that, a) the firm size variable has a tcount value of 1.561, with a sig value of 0.123, and a tcount value < ttable which is 1.561<1.994; b) the profitability variable has a tcount value of 7.062, with a sig value of 0.000, and a tcount > ttable value which is 7.062>1.994; c) Leverage variable has a value of tcount with a value of -0.524, with a sig value of 0.602, and a value of -tcount > -ttable which is -0.524>-1.994; d) Liquidity variable has a tcount value of -2,351, with a sig value of 0.022, and a tcount> ttable value of -2,353>1,994. In conclusion, firm size has no effect on firm value, profitability has no effect on firm value, Leverage has no effect on firm value and liquidity has no effect on firm value. Keywords: Leverage, Liquidity, Firm Value, Profitability, Firm Size

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