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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 584 Documents
Likuiditas, Growth, dan Ukuran Perusahaan Terhadap Profitabilitas Mas Intan Purba; Hong Neiteily Windy Milyan; Fredy Sanjaya; Teddy Tjendera
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6762

Abstract

This study aims to determine and analyze the effect of liquidity, growth, and company size on profitability (case studies on non-financial companies listed on the IDX for the 2018-2020 period). The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 42 non-financial companies listed on the IDX for the 2018-2020 period multiplied by the 3 year period in the study. The results showed that the current ratio variable has a t count > t table, namely -4.062 > 1.657 and a significant value of 0.000 <0.05; b) the sales growth variable has a t count > t table, namely 3.298 > 1.657 and a significant 0.000 <0.05; c) the company size variable has a t count <t table, namely 0.932 < 1.657 and a significant 0.932 > 0.05; d) the result of F count > F table is 8.473 > 2.68 and significant 0.019 < 0.05. In conclusion, the current ratio, sales growth and firm size simultaneously have a significant effect on return on assets. The current ratio has a partially significant effect on the return on assets. Sales growth has a partially significant effect on return on assets. Company size has no significant effect partially on return on assets. Keywords: Growth, Liquidity, Profitability, Company Size
Kepribadian Introvert dan Kepribadian Ekstrovert Terhadap Minat Berwirausaha Mahasiswa Melalui Motivasi sebagai Variabel Mediasi Dwi Kurniawan; Feny Tialonawarmi
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5713

Abstract

This study aims to determine and analyze the effect of introverted and extroverted personalities on student interest in entrepreneurship through motivation as a mediating variable. This research method is quantitative. Respondents in this study were undergraduate students at Jambi University. The data analysis method used in this study is the Partial Least Square (PLS) method using the Smart PLS application. The results showed that there was an influence of introverted personality on students' interest in entrepreneurship through motivation as a mediating variable and there was no effect of extroverted personality on students' interest in entrepreneurship through motivation as a mediating variable. Keywords: Extrovert Personality Introvert Personality, Interest in Entrepreneurship, Motivation
Budaya Kerapan Kerbau dalam Mempererat Hubungan Sosial Masyarakat dan Mengembangkan Produktivitas Usaha Bisnis Wisata Erwin Asidah; Selva Selva; Mala Vinusia
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5759

Abstract

This study aims to determine the early history of the emergence of buffalo karapan culture in Bree Sapugara Village, Kec. Brang Rea, West Sumbawa Regency and to find out the impact of the buffalo race culture in strengthening social relations in the community, Bree Sagara Village, Kec. Brang Rea, West Sumbawa Regency. The method used is a qualitative method with an ethnographic approach. The data sources in this study were primary data and secondary data sources about the Kerapan Buffalo culture in strengthening community social relations in Bree Sapugara Village, Brang Rea District, West Sumbawa Regency. The results of the study show, a) the early history of the emergence of the Kerapan Buffalo culture in Bree Sapugara Village, Brang Rea District, Sumbawa Regency began during the Dutch colonial era, until now it is still maintained by the people of Sumbawa. The difference between the Dutch colonial era and now lies in the rules of the game at that time did not exist, for those who have large buffaloes and are ready to compete, the speed is what appears, and the arena is even in wet rice fields ready for planting rice, no special arena is made. whereas now the attributes used by the buffalo and the jockeys have paid attention to safety, there are class rules based on the age and the age of the jockeys and spur buffalo are given decorations; b) the cultural impact of buffalo racing in strengthening community social relations in Bree Sapugara Village, Brang Rea District, West Sumbawa Regency, namely as a gathering place, brotherhood, containing a high philosophical meaning for one's social degree or position in the midst of Sumbawa society, a symbol of honor and authority, and efforts to preserve Sumbawa culture, develop tourism as a leading tourism event, business and livestock economy, and people's entertainment. Keywords: Kerapan Buffalo Culture, Community Social Relations
Akuntabilitas Dana Desa dan Tingkat Partisipasi Masyarakat Terhadap Peningkatan Pembangunan Infrastruktur Desa Umi Nurhanipah; Ruly Priantilianingtiasari
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5815

Abstract

This study aims to determine the effect of village fund accountability and the level of community participation on village infrastructure development (Study in Bangoan Village, Kedungwaru District, Tulungagung District). The method used in this study uses a quantitative method by obtaining primary data through a questionnaire form. The population of this research is the village apparatus and the local community in Bangoan Village, Kedungwaru District, Tulungagung Regency. In this study using a sample of 98 respondents. Data analysis used multiple linear regression with data testing in this study using SPSS version 26. The results showed that village fund accountability variables and community participation levels partially affected village infrastructure development variables. Simultaneously, the accountability of village funds and the level of community participation influence village infrastructure development. Keywords: Accountability, Infrastructure Development, Participation Level
Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja, dan Penghargaan Terhadap Kinerja Manajerial Salsabila Salsabila; Hendra Hermain; Laylan Syafina
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6483

Abstract

In order for a corporation to succeed in achieving its goals, the company will often work to improve the performance of its management. Managers' performance can be influenced by various elements, the most important of which are management accounting information, performance appraisal methods, and incentives. The final result of this study is to find out whether or not these elements influence the performance of management positions. PT.Perkebunan Milano Aek Batu is part of the Wilmar group which is the location where this research was conducted. Sampling for this study was carried out using a purposive sampling approach. The information collected for this study was taken directly from the questionnaire responses given to PT.Perkebunan Milano Aek Batu workers as the population in this study. In accordance with the specifications that have been mentioned, obtained as many as 97 employees as research samples. The findings of the study revealed that the elements suspected of influencing management performance were proven to have an effect partially and simultaneously. Keywords: Managerial Performance, Management Accounting Information, Performance Measurement System, Rewards
Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Nida Andina; Nurlaila Nurlaila; Nurwani Nurwani
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6484

Abstract

The purpose of this study was to examine the influence of the Government Internal Control System (SPIP) on the quality of financial reports produced by the Sei Nadoras Village Office, Bandar Pasir Mandoge District. This research method is associative research. This research was conducted at the Sei Nadoras Village Office, and the data used in the analysis came directly from the responses to the questionnaires that the researchers gave to the sample group which consisted of thirty workers who were the respondents. A saturation sampling approach was used in sample collection for this investigation. The results showed that the tcount value was 1.706 which was smaller than the ttable value of 2.04841, and the significance value was 0.099 which was greater than 0.05. Thus, the Government Internal Control System (SPIP) cannot explain why financial reports are of high quality. This shows that the impact cannot be calculated from the internal control system on the quality of financial reports. From the results of the study it was also found that only the risk assessment dimension contained in the government's internal control system did not affect the quality of financial reports, and only the reliable dimension was not affected by the government's internal control system. Keywords: Quality of Financial Reports, Financial Reports, Government Internal Control System (SPIP)
Analisis Return on Aset dan Debt to Equity Ratio pada Nilai Perusahaan Fitria Fitria; Rahmat Rahmat; Adriansyah Adriansyah; Vannesa Vannesa
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5363

Abstract

This study aims to analyze the return on assets and Debt to Equity ratio on firm value. This research method is quantitative. In this study there are two independent variables, namely Return on Assets and Debt to Equity, and the dependent variable is firm value. For the population in this study is PT. Bank Rakyat Indonesia, Tbk for the 2012-2021 period, as well as the sampling technique used in this study, purposive sampling method. The results of the study show that Return on Assets (ROA) has a significant negative effect on firm value, and this is contrary to the results obtained by several previous researchers and the Debt Equity Ratio (DER) has a significant negative effect on firm value. The results of the study simultaneously show that Return on Assets (ROA) and Debt Equity Ratio (DER) have a significant negative effect on firm value. This is not in line with the results stated by several previous researchers. Keywords: Debt to Equity Ratio, Firm Value, Return on Assets
Kompensasi, Produktivitas, dan Pengembangan Karir Terhadap Kinerja Karyawan Peterson Oktorius Sarumaha
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5377

Abstract

The purpose of this study was to determine the effect of Compensation, Productivity, and Career Development on Employee Performance at PT. Sumber Alfaria Trijaya, Tbk. In processing research data using SPSS 25. The population of this study consisted of 88 employees at PT. Sumber Alfaria Trijaya, Tbk. In this study, quantitative methodology and methods were used to determine non-probability sampling, namely saturated samples. The results showed that the variables Compensation, Productivity and Career Development all have a positive and significant impact on Employee Performance. Simultaneous test results show that Employee Performance is affected in the same way by Compensation, Productivity and Career Development at the same time. Because the R square result for the coefficient of determination test is 0.774, it can be concluded that the Employee Performance variable can be explained by the Compensation, Productivity, and Career Development variables up to the level of 77.4 percent. Keywords: Employee Performance, Compensation, Career Development, Productivity
Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan CSR Perusahaan Heksa Noor Octaviandito
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5385

Abstract

This study aims to test and analyze the effect of profitability, liquidity and leverage on the disclosure of Corporate Social Responsibility of Food and Beverages manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research method is quantitative. Data collection techniques using secondary data with purposive sampling method. Based on the criteria determined by the researcher, a sample of 17 companies was found with a total sample of 85 observations. The analysis technique uses multiple linear regression using the SPSS Version 26 tool. The results show that profitability does not affect the disclosure of Corporate Social Responsibility (CSR) disclosure of Corporate Social Responsibility (CSR) because the results of the profitability t test have a sig value of 0.834, so the sig value is obtained is greater than 0.05 or 5%; b) liquidity affects the disclosure of Corporate Social Responsibility (CSR) because the results of the t-test for liquidity have a value of 0.010, so the sig value obtained is less than 0.05 or 5%; c) leverage has no effect on disclosure of Corporate Social Responsibility (CSR) because the leverage t-test results have a sig value of 0.728, so the sig value obtained is greater than 0.05 or 5%. In conclusion, the liquidity ratio has an effect on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, profitability and leverage ratios have no effect on the disclosure of Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility (CSR), Leverage, Liquidity, Profitability
Harga dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Mujari Mujari; Hestin Hestin; Kasinem Kasinem; Kandar Malian
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.5410

Abstract

This study aims to determine the effect of price and service quality partially and simultaneously on customer satisfaction at Pondok 99 Empat Lawang Restaurant. This research method is quantitative. The population used in this research is Pondok 99 Empat Lawang Restaurant customers. The method of determining the sample in this study uses the accidental sampling method. The research data will be analyzed by using multiple linear regression analysis, F test, T test, and coefficient of determination test (R²). The results showed, a) the price variable on customer satisfaction, by partial testing obtained a significant value of 0.006 <0.05; b) the variable of service quality on customer satisfaction, by partial testing obtained a significant value of 0.000 <0.05; c) with simultaneous testing, a significant value is obtained, namely 0.000 <0.05. In conclusion, price has a significant effect on customer satisfaction at Pondok 99 Empat Lawang Restaurant. Service quality has a significant effect on customer satisfaction at Pondok 99 Empat Lawang Restaurant. Price and service quality have a significant effect on customer satisfaction at Pondok 99 Empat Lawang Restaurant. Keywords: Price, Customer Satisfaction, Service Quality