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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 584 Documents
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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
Determinan Kinerja Keuangan dengan Size sebagai Pemoderasi pada Perusahaan Food and Beverages yang Terdaftar di BEI Dini Indah Prasasti; Nurjanti Takarini
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.v4i2.4509

Abstract

This study aims to understand the effect of liquidity ratios and solvency ratios on financial performance with size as a moderator for food and beverages companies listed on the Indonesia Stock Exchange in 2017-2020. This research method is descriptive quantitative. The research sample was determined using a purposive sampling technique with a total sample of 17 food and beverages companies listed on the IDX in 2017-2020. The analysis method used in this research is Moderated Regression Analysis. Hypothesis testing was carried out using a partial test (t test) and a simultaneous test (F test). The results show, a) the current ratio has no effect on financial performance; b) DER has an effect on financial performance; c) company size is unable to moderate the effect of liquidity on financial performance; d) while the size of the company is able to moderate the effect of solvency on financial performance. In conclusion, a) liquidity does not contribute to the financial performance of food and beverages companies listed on the Indonesia Stock Exchange in 2017-2020; b) solvency contributes to the financial performance of food and beverages companies listed on the Indonesia Stock Exchange in 2017-2020; c) company size cannot moderate the relationship between liquidity and financial performance in food and beverages companies listed on the Indonesia Stock Exchange in 2017-2020; d) company size can moderate the relationship between solvency and financial performance in food and beverages companies listed on the Indonesia Stock Exchange in 2017-2020. Keywords: Financial Performance, Liquidity, Solvency, Firm Size
Perilaku Manajemen Keuangan: Bukti Empiris pada Perusahaan Dwi Tunggal Larasati; Dhani Ichsanuddin Nur
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.v4i2.4510

Abstract

This study aims to determine the effect of knowledge on financial management behavior towards leather companies in Magetan, in influencing financial behavior in the financial management of leather companies in Magetan Regency, and in influencing self-management behavior in leather companies in Magetan Regency. This research method is quantitative. The total population is 195 people. How to collect data using observation and questionnaires. The analysis technique uses Partial Least Squere (PLS). The results showed that, based on calculations using bootstrapping, namely, a) the final test of the estimated coefficient of Financial Knowledge (X1) on Financial Management Behavior (Y) is 0.299 in the t-count value of 5.292 and the standard reduction is 0.056. Then the p value is 0.000 <0.05; b) the final test of the estimated coefficient of Financial Attitude (X2) on Financial Management Behavior (Y) is 0.371, both the t-count value is 4.672 and the standard decrease is 0.079. So the p value is 0.000 <0.05; c) the test results of the estimated coefficient of Personality (X3) on Financial Management Behavior (Y) are as much as 0.310, the t count is 4.978 and the standard decrease is 0.063. So the p value is 0.000 <0.05. In conclusion, knowledge contributes to Magetan skin entrepreneurs to realize the right attitude of financial management. Not only knowledge but personality and financial behavior contribute to financial management attitudes, in this case it is very important because a business actor has financial knowledge, has financial attitudes and a strong personality is able to maintain his business. Everything will be realized if you show the right financial management attitude. Financial management attitudes such as managing the budget, and budget planning in managing finances are needed to be successful in maintaining and developing a business. Keywords: Personality, Financial Knowledge, Financial Behavior, Management Attitude
Citra Merek, Gaya Hidup, dan Servicescape terhadap Keputusan Pembelian Suraj Suraj; Dharma Winata Kristanto; Rico Prestasi
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.v4i2.4586

Abstract

The purpose of the study was to examine and analyze the influence of brand image, lifestyle, and servicescape on purchasing decisions of All Day Bread consumers in Medan City. This research method is descriptive quantitative. The population in this study were customers who made purchases at the All Day Bread Medan Bakery, totaling 1924 customers. Sampling using the Slovin formula, totaling 96 people. Data analysis used the classical assumption test, and the hypothesis test was multiple linear regression analysis. The results showed, a) brand image has a significant value (0.004) smaller than 0.1 and t-count (2.975) is greater than t-table (1.661); b) lifestyle has a significant value (0.005) smaller than 0.1 and t-count (2.891) is greater than t-table (1.661); c) servicescape has a significant value (0.027) smaller than 0.1 and t-count (2.240) is greater than t-table (1.661); d) brand image, lifestyle, and servicesscpae have Fcount value (37.941) greater than Ftable (2.14), and sig (0.000) less than alpha 10 percent (0.1). Conclusions, a) brand image has a positive and significant effect on purchasing decisions on All Day Bread consumers in the city of Medan; b) lifestyle has a positive and significant effect on purchasing decisions on All Day Bread consumers in Medan; c) servicescape has an effect on purchasing decisions for All Day Bread consumers in the city of Medan. Keywords: Brand Image, Lifestyle, Purchase Decision, Servicescape
Kepemimpinan dan Budaya Organisasi terhadap Kinerja Pengajar Rahmat Santoso; Alvian Demaz Peramutya; Anicitus Agung Nugroho; Imam Safi’i
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.v4i2.4587

Abstract

This study aims to determine the relationship between leadership and organizational culture on the performance of the Banten Shipping Polytechnic instructor. The method used is descriptive quantitative with a sample of 40 teachers at Poltekpel Banten. Data was collected through questionnaires distributed via google form. The results showed that there was a positive influence between leadership and teacher performance, between organizational culture and teacher performance, and between leadership and organizational culture. Good leadership will affect organizational culture and teacher performance will be good too. Just as a good organizational culture will also have a good effect on teacher performance. That way, teachers are motivated and become loyal to the organization. In conclusion, leadership, organizational culture, and teacher performance influence each other. Keywords: Organizational Culture, Work Leadership, Teacher Performance
Upah Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Ayung Wijia Lestari; Siti Ning Farida
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.v4i2.4620

Abstract

This study aims to determine the influence of wages and work environment on employee performance at CV Andi Jaya Mojokerto. This research method is descriptive quantitative. The population used is all employees of CV Andi Jaya. The sampling technique used is saturated sampling technique, which takes the entire sample of 45 people. Data analysis was performed using multiple linear regression analysis. The results showed, a) the significance value of the wage variable (X1) was 0.302 > 0.05, and the t value was 1.045 <2.018; b) the significance value of the Work Environment variable (X2) is 0.000 <0.05 and the tcount is 4,242 > 2,018; c) F Count > F Table or 15,413 > 3.22 and a significance value of 0.000 <0.05. In conclusion, partially wages (X1) have no positive and significant effect on employee performance. Work environment (X2) partially has a positive and significant effect on employee performance. And simultaneously or simultaneously wages and work environment have a positive and significant effect on employee performance (Y) CV Andi Jaya Mojokerto. Keywords: Employee Performance, Work Environment, Wages
Budaya Kerja dan K3 (Keselamatan dan Kesehatan Kerja) terhadap Kinerja Karyawan Ghina Aryanti Barokah; Gendut Sukarno
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.v4i2.4672

Abstract

This study aims to understand and examine the influence of Work Culture and K3 on the performance of PT Darmex Oil & Fats employees. This research method is descriptive quantitative. The population in the study were all production employees of PT Darmex Oil & Fats Bekasi Branch, with a total sample of 41 respondents. The analytical technique used in this study uses Partial Least Square. The results show that work culture has a positive effect on employee performance, as well as occupational safety and health (K3) has a positive effect on employee performance. In conclusion, work culture is able to contribute to the performance of employees of PT Darmex Oil & Fats Bekasi Branch. Also, K3 is able to contribute to the performance of employees of PT Darmex Oil & Fats Bekasi Branch. Keywords: Work Culture, Occupational Health and Safety, Employee Performance
Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan Karenza Chitara Setiarini; Kustini Kustini
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.v4i2.4714

Abstract

This study aims to analyze the effect of compensation and work environment on employee performance at PT. Gran Handa Indonesia. This research method is descriptive quantitative with a population of 70 employees in this study. The data collection method that researchers use is a questionnaire. The collected data was carried out by Structural Equation Modeling (SEM) analysis and SmartPLS software. The results showed, a) compensation has a path coefficients value of 0.304901, a T-statistic value of 2.313372 > 1.96 (from table value Zα = 0.05) / P-Value 0.023 <0.05; b) the work environment has a path coefficients value of 0.453660, and a T-statistic value of 4.331262 > 1.96 (from table value Zα = 0.05) / P-Value 0.000 <0.05. In conclusion, the provision of timely compensation can improve the performance of employees of PT. Gran Handa Indonesia. Also, working conditions that are adequate and comfortable enough to work can improve the performance of employees of PT. Gran Handa Indonesia. Keywords: Employee Performance, Compensation, Work Environment
Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Mahasiswa dengan Perilaku Keuangan sebagai Variabel Intervening Khofifah Amalia Sekar Putri; Sari Andayani
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.v4i2.4715

Abstract

This study aims to determine the effect of financial literacy, income, and financial behavior as intervening variables on investment decisions of active undergraduate students of accounting at UPN "Veteran" East Java. The population in this study were active students majoring in accounting at UPN "Veteran" East Java who had worked or were self-employed. The research method used is a quantitative method. The data collection method was carried out using a questionnaire in the form of a Google form. The analysis technique used is Partial Least Squares (PLS) with the help of SmartPLS 3.0 software. The results showed that financial literacy and financial behavior had a positive and significant effect on investment decisions, while income had no effect on investment decisions. Financial literacy has a positive and significant effect on financial behavior while income has no effect on financial behavior. In addition, the mediation test results show that financial behavior mediates the relationship between financial literacy and investment decisions and does not mediate the relationship between income and investment decisions. Keywords: Investment Decision, Financial Literacy, Income, Financial Behavior
Komunikasi, Disiplin Kerja, dan Motivasi terhadap Kepuasan Kerja Karyawan Michael Steven; Khomeiny Yunior; Tommy Tommy; Vincent Vincent
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.v4i2.4716

Abstract

This study aims to examine and analyze the influence of communication, discipline, motivation on job satisfaction at PT Alfa Scorpii. This research method is quantitative with the sample used is 147 people. The sampling method is simple random sampling. Methods of data analysis using multiple linear regression. The results showed that the t test on the communication variable with value (5.136> 1.976), discipline (3.742> 1.976) and motivation (6.836> 1.976). The results of the F test show a value of 40.189> 2.67. In conclusion, partially has a positive and significant effect on job satisfaction at PT Alfa Scorpii. Simultaneously, the variables of communication, discipline and motivation show a positive and significant impact on customer satisfaction at PT Alfa Scorpii. Keywords: Discipline, Job Satisfaction, Communication, Motivation

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