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INDONESIA
Journal of Management and Bussines (JOMB)
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
Kepemilikan Saham Publik dan Corporate Social Responsibility terhadap Kinerja Keuangan Assyiva Maula Titani; Endah Susilowati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4451

Abstract

This study aims to analyze the factors that influence the financial performance of basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research method is descriptive quantitative. The sample selection technique uses a purposive sampling technique so that a sample of 20 companies is obtained. The data analysis method uses path analysis or path analysis using the SMART-PLS application. The results of the study show that the path coefficient value is indicated by the influence of Financial Performance on variable X, namely Public Share Ownership which is reflected in the ROE of 3.484. In further tests, the results show that the second biggest influence is the influence of Financial Performance on variable Z, namely Corporate Social Responsibility as reflected in the Corporate Social Responsibility Disclosure Index (CSRDI) of 2.455. In further tests, the results show that Corporate Social Responsibility can mediate Financial Performance and Public Share Ownership of 0.912. In conclusion, Public Share Ownership (KSP) has an effect on financial performance and Financial Performance has an effect on Corporate Social Responsibility (CSR). However, Corporate Social Responsibility (CSR) cannot provide a mediating effect on Public Share Ownership (KSP) and financial performance. Keywords: Corporate Social Responsibility (CSR), Public Share Ownership (KSP), Financial Performance
Komitmen Organisasi dan Kepuasan Kerja terhadap Turnover Intention Avinda Ainun Jariyah; Ika Korika Swasti
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4452

Abstract

This study aims to analyze the effect of organizational commitment and job satisfaction on turnover intention at CV. Her appointment. This research method is descriptive quantitative. The research data is in the form of primary data. The research population was taken from employees of CV. The number of appointments was 121 people, and the sample taken was 55 people, the determination of which was based on a proportional random sampling technique. In this study, the determination of the sample was based on the location of the shop where the research was conducted. The data collection technique is using a questionnaire. The research data analysis method is Partial Least Square. The results of the study show, a) organizational commitment has a negative effect on Turnover Intention as indicated by path coefficients with a value of -0.262, and t-statistics with a value of 2.021> 1.96, which means it is significant; b) job satisfaction has a negative effect on Turnover Intention as indicated by the path coefficients worth -0.266, and t-statistics worth 2.143>1.96, meaning it is significant. In conclusion, a high level of organizational commitment can make a real contribution in reducing the level of turnover intention in CV. Her appointment. Also, a high level of job satisfaction can make a real contribution in reducing the level of turnover intention in CV. Her appointment. Keywords: Job Satisfaction, Organizational Commitment, Turnover Intention
Perilaku Kepemimpinan, Promosi Jabatan, dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan Cyntia Cokro; Cindy Tifani; Bagus Bagus; Jocelyn Tania; Felix Felix
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4453

Abstract

This research aims to examine and analyze the influence of leadership behavior, promotion, and physical work environment on the performance of employees of PT. Pawnshop (Persero) Medan. This research method is descriptive quantitative. Population and research sample using saturated sampling technique. Data analysis techniques start from data compilation, data tabulation to the testing stage. The statistical method used is multiple linear regression analysis. The results showed that 89.3% of employee performance can be explained by independent variables and the remaining 10.7% is explained by other factors that have not been considered in this regression. In conclusion, simultaneously and partially leadership behavior, promotion, and physical work environment have a significant effect on the performance of employees of PT. Pawnshop (Persero) Medan. Keywords:Employee Performance, Physical Work Environment, Leadership Behavior, Promotion
Rasio Likuiditas, Manajemen Asset, Manajemen Utang, Aktivitas untuk Mengukur Kinerja Keungan Perusahaan Pertambangan di Bursa Efek Indonesia Yun Milly Basa Turnip; Deasy Arisandy Aruan; Helda Sefty Christiani Br Pinem; Agnes Monica Angel Situmorang
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4487

Abstract

This study aims to determine the partial impact of liquidity ratios, asset management, debt management, and activities on the financial performance of mining sub-sector companies listed on the IDX for the period 2017-2019. This research method is descriptive quantitative. Study data obtained is an annual report contained in the IDX. There are 47 companies listed on the IDX as the population used by the authors in this study. The results showed, a) the CR variable has a value of t count < t table that is -0.534 < - 2.00172 with a significant value of 0.596 > 0.05; b) TATO variable has a value of t count < t table that is 0.482 < 2.0172 with a significant value of 0.000 < 0.05; c) the DAR variable has a value of t count < t table, namely -1.635 < - 2.0172 with a significant value of 0.107 > 0.05; d) the FATO variable has a value of t count < t table that is 1.755 < 2.0172 with a significant value of 0.085 > 0.05. All independent variables affect the dependent variable which can be seen from the determination coefficient test of 46.4% of financial performance which can be clarified by four independent variables. In conclusion, financial performance is significantly influenced by liquidity ratios, asset management, debt management, and activities. Keywords: Activities, Financial Performance, Asset Management, Debt Management, Liquidity Ratio
Persepsi Konsumen dalam Melakukan Pembayaran BPJS Kesehatan dengan Menggunakan E-Wallet di Masa Pandemi Covid-19 Cornelia Permatasari; Indrawati Yuhertiana; Nanda Wahyu Indah Kirana
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4502

Abstract

This study aims to determine and analyze perceptions of ease of use and perceived risk of interest in using e-wallets in BPJS Health payments and trust as a moderating variable. This research method is descriptive quantitative. The population in this study is the people of Surabaya City. This study used a purposive sampling technique with a total sample of 100 people. The results showed that perceived ease of use had a significant positive effect, while perceived risk had no effect on the intention to use e-wallets for BPJS Health payments. Trust shows being able to moderate perceptions of ease of use, but trust is not able to moderate perceived risk of interest in using e-wallets in making BPJS Health payments. Keywords: Health BPJS, E-Wallet, Trust, Consumer Perception
Personal Branding terhadap Sosial Media Desta Arya Puspita
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4503

Abstract

This study aims to determine the influence and way of carrying personal branding from Indonesian content creator Atta Halilintar through uploading his YouTube video. This research method is descriptive qualitative. The results showed that Atta Halilintar really cares about himself as a personal branding which includes, a) personality; b) Style and style; c) selection of outfits and infits with well-known brands, d) creativity in creating works. This made him a success known to many people and dubbed the king of youtube. In conclusion, Atta Halilintar's personal branding is also a strong personal branding element because it has unique values ​​and personalities that are different from the content of other male creators. His personal branding is related to the needs of his target group and is consistently built on social media with linear content that reflects his personal branding. Keywords: Personal branding, Content creator, King of Youtube
Motivasi, Kompensasi, dan Kepuasan Kerja terhadap Kinerja Karyawan Dharni Yanti Telaumbanua; Riama Silaban
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4504

Abstract

This study aims to determine the effect of motivation, compensation, and job satisfaction on employee performance at PT. One Family Medan Branch. This research method is descriptive quantitative. In this study the population used at the company PT. One Family Medan Branch as many as 40 employees. Data processing using SPSS application. The results showed that the motivation variable had a positive and significant effect on employee performance with a significance of 0.046 and tcount of 2.160. The compensation variable has a positive and significant effect on employee performance with a significance of 0.03 and tcount of 3.489. Job satisfaction variable has a positive and significant effect on employee performance with a significance of 0.001 and a tcount of 4.255. In conclusion, the variables of motivation, compensation, and job satisfaction have an effect on employee performance. Keywords: Job Satisfaction, Performance, Compensation, Motivation
Analisis Nilai Perusahaan Sub Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Dhearista Adzhani; Rahman Amrullah Suwaidi
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4505

Abstract

The purpose of this study is to understand the effect of company growth and profitability on firm value with capital structure as a moderating variable in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is descriptive quantitative. The population in this analysis are 25 coal mining companies listed on the Indonesia Stock Exchange. The sampling technique chosen was by using a purposive sampling technique so that there were a sample of 22 companies that were in accordance with the established criteria. Analysis of the data used is Moderation Regression Analysis. The results showed, a) Company growth (AGR) has a positive influence on the company value (PBV), which is acceptable, the coefficient is 3.811 and Sig. 0.000 < = 0.05 the result is Significant (positive); b) Profitability (ROA) has a positive influence on Company Value (PBV) which is acceptable, the coefficient is 0.013 and Sig. 0.021 < = 0.05 the result is Significant (positive); c) Capital Structure (DER) moderating the effect of Firm Growth (AGR) on Firm Value (PBV) is unacceptable, the coefficient is 0.030 and Sig. 0.854 > = 0.05 the result is Non Significant (positive); d) Capital Structure (DER) moderating the effect of Profitability (ROA) on Firm Value (PBV) is unacceptable, the coefficient is -0.001 and Sig. 0.814 > = 0.05 the result is Non Significant (negative). In conclusion, company growth and profitability contribute to the value of Indonesian companies. Meanwhile, the capital structure cannot moderate the relationship between firm growth and profitability to firm value. Keywords: Firm Value, Company Growth, Profitability, Capital Structure
Kebijakan Insentif Pajak dan Sosialisasi Pajak terhadap Peningkatan Penerimaan Pajak di Masa Pandemi Covid-19 Tahun 2021 Dyah Oktaviani; Anik Yuliati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4506

Abstract

This study aims to empirically identify and analyze the effect of tax incentive policies and tax socialization on increasing tax revenue during the Covid-19 pandemic. This research method is descriptive quantitative. The population used in this study is all individual taxpayers registered at KPP Pratama Surabaya Gubeng. Sampling was carried out using a non-probability sampling technique, namely incidental sampling and using Roscoe's theory in sampling. Analysis of the existing data in this study is to use multiple linear regression analysis. The results showed that the F test value (simultaneous) on the tax incentive policy variable (X1) and tax socialization (X2), namely Fcount, was 20,023> Ftable with a sig value of <0.05. Ftable for the probability of 0.05 at the level of 2;78 which is equal to 3.11. In conclusion, tax incentive policies, and tax socialization have a simultaneous effect on tax revenue at KPP Pratama Surabaya Gubeng during the Covid-19 pandemic in 2021. Keywords: Tax Incentive Policy, Tax Revenue, Tax Socialization
Kualitas Laporan Keuangan Memediasi Sistem Pengendalian Internal terhadap Akuntabilitas Keuangan Diana Santika Dewi; Endah Susilowati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4507

Abstract

This study aims to determine the effect of the internal control system on financial accountability with the quality of financial reports as a mediating variable with a case study on the Regional Apparatus Organization (OPD) of the Jember Regency Government. This research is a quantitative research. Methods of data collection with the survey method. The data used is primary data through distributing questionnaires to respondents. The sample determined by purposive sampling method with the specified criteria is 90 respondents. The analysis technique uses the SmartPLS 3.0 application. The results showed, a) the internal control system variable on the quality of financial reports has a t statistic value of 12.345 > t table of 1.96 and a P value of 0.000 <0.05; b) the variable quality of financial reports with regard to financial accountability has a statistical t value of 5.656 > t table of 1.96 and a P Value of 0.000 <0.05; c) the internal control system variable on the quality of financial reports has a t statistic value of 2.787 > t table of 1.96 and a P Value of 0.006 <0.05. In conclusion, the internal control system contributes to the quality of financial reports, the internal control system contributes to financial accountability, financial accountability contributes to the quality of financial reports, and the quality of financial reports mediates the internal control system on financial accountability. Keywords: Financial Accountability, Quality of Financial Statements, Internal Control System