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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
Penurunan Tarif Pph, Penerapan E-Registration, E-Filing, E-Billing dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm pada KPP Krembangan Surabaya Dinar Gusti Nabilah; Munari Munari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6152

Abstract

This research aims to empirically test and prove the effect of reducing income tax rates, implementing e-registration, e-filing, e-billing, and tax socialization on MSME taxpayer compliance at the Krembangan Surabaya KPP. The research method used is quantitative with the type of data used is primary data. The research results show that the reduction in income tax rates has a positive and insignificant effect, the implementation of e-registration has a positive and significant effect, the implementation of e-filing has a positive and significant effect, the implementation of e-billing has a positive and significant effect, and the socialization of taxation has a positive and insignificant effect. The conclusion is that the technology applied in the taxation system has a significant impact on taxpayer compliance. Keywords: Reducing Income Tax Rates, E-Registration, E-Filing, E-Billing, Taxation
Studi Disiplin Kerja, Kompetensi dan Kompensasi Terhadap Kinerja Karyawan Hendy Halim; Hendry Hendry; Jonathan Intan; Celvin Alexander; Mellisa Amanda Wirani Putri; Lastari Lastari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6185

Abstract

This study aims to determine the effect of work discipline, competence and compensation on employee performance. The method used in this study is to use descriptive methods and associative methods. Population and sample in this study amounted to 52 employees of data collection techniques conducted by researchers in this study is through observation, questionnaire interviews, documentation and literature studies. Data analysis techniques starting from the preparation of data, data tabulation to the testing phase. Based on the results of the calculation of the t test and F test obtained work discipline, competence and compensation have a positive and significant effect on employee performance. The value of the coefficient of determination (R2) can be obtained from the variabel of work discipline, competence and compensation affect 38.8% (0.388) on employee performance, the remaining 61.2% influenced by other factors outside this study. Conclusion, work discipline, competence and compensation impact on employee performance. Keywords: Work Discipline, Competence, Compensation, Employee Performance.
Peran GCG dan ISR dalam Memoderasi Struktur Modal dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dinda Avista Sabela; Puji Endah Purnamasari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6193

Abstract

The purpose of this study is to determine the role of ISR and GCG in moderating the Capital Structure proxied by DAR and DER, Company Growth (Growth) on Company Value. This research uses a quantitative method with 32 companies that are included in JII70 for the 2018-2021 period to be used as samples in this study. The technique used in sampling is using purposive sampling method. The analytical method uses Eviews 12. The results of this study include a) the DAR variable has a probability value of 0.01 with α = 0.05 which means less than 0.05; b) the DER variable has a probability value of 0.57 with α = 0.05 which means more than 0.05; c) the growth variable has a probability value of 0.29 with α = 0.05 which means more than 0.05. The results of the f test have a probability value of 0.003 with α = 0.05 which means less than 0.05. It can be concluded that partially DAR has a negative and significant effect on company value. While DER and growth have no effect on firm value. Keywords: DAR, DER, Growth, Islamic Social Reporting, Institutional Ownership
Efektivitas Pelaksanaan Dana Desa di Pulau Sumatera Guna Mendorong Keberhasilan Tujuan Pembangunan Berkelanjutan Kannitha Alana; Rida Perwita Sari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6194

Abstract

This study aims to determine the effect of the effectiveness of implementing village funds on the island of Sumatra on the success of the Sustainable Development Goals, the effectiveness of implementing village funds on the island of Sumatra in 2017-2022, and how the effectiveness of implementing village funds on the island of Sumatra can encourage the success of the Sustainable Development Goals. The research method used in this study is the mix method using WarpPLS 7.0. The population and sample of this study are 131 districts/cities receiving village funds on Sumatra Island in 2017-2022. The results of this study indicate that the effectiveness of village funds influences the success of the Sustainable Development Goals by reducing poverty and hunger rates. This can be seen from the programs implemented using village funds, which can be said to be quite effective in reducing poverty and hunger levels. In conclusion, village funds have an effect on the success of the Sustainable Development Goals by reducing the level of poverty and hunger that occurs in the village. Keywords: Village Funds, Effectiveness, Sustainable Development Goals
Literasi Keuangan, Risk Tolerance dan Overconfidence Terhadap Keputusan Investasi pada Pekerja di Kawasan Industri Cikarang Efi Listiani; Erin Soleha
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6271

Abstract

This study aims to analyze the effect of financial literacy, risk tolerance and overconfidence on investment decisions for workers in the Cikarang Industrial Area. The research method used is quantitative method with a total sample of 100 respondents which is determined by using non-probability sampling technique. The results of this study show that the t-statistic value for the financial literacy variable is 3.089 > 1.96 and the p-value is 0.002 <0.05. Overconfidence has a t-statistic value of 4.339 > 1.96 and a p-value of 0.000 <0.05 and the risk tolerance variable has a t-statistic value of 0.081 <1.96 and a p-value of 0.935 > 0.05. In conclusion, financial literacy and overconfidence have a significant positive effect on workers' investment decisions in the Cikarang Industrial Area. Meanwhile, risk tolerance has no effect on workers' investment decisions in the Cikarang Industrial Area. The most dominant variable affecting investment decisions is overconfidence so that the higher the level of self-confidence a person will make the decision to invest will increase. Keywords: Overconfidence, Investment Decision, Literacy, Risk Tolerance
Penerapan Sistem Akuntansi Dasar pada Usaha Mikro, Kecil dan Menengah di Kecamatan Ngawi Kota Muhammad Andi Hakim; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6285

Abstract

This study aims to determine the understanding and application of the basic accounting system to MSMEs in Ngawi Kota District. The research method used is by using a qualitative method with a descriptive approach so that the researchers certainly go directly to the field to conduct observations, interviews, documentation. The results of the study show that many MSME actors in the Ngawi Kota District understand and apply the basic accounting system that have not yet implemented the basic accounting system. In conclusion, even though many MSME actors have not implemented the basic accounting system, there are also some who have implemented it so that the most important thing in a running business is still implementing it. Keywords: UMKM, Accounting System, Application of Accounting, Understanding
Determinasi Kinerja Pemerintah Desa di Kecamatan Widang Kabupaten Tuban Devia Ratna Sari; Fajar Syaiful Akbar
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6294

Abstract

This research aims to show and evaluate the impact of openness and community involvement on the effectiveness of village government in Widang-Tuban District. Purposive sampling is the method used in this research, and was carried out using a set of criteria. The testing model (outer model) and structural model (inner model) are two of the model sub-chapters that form the analysis method (SEM). Outside the model, convergent validity, discriminative validity, and reliability are three tests. The R, Q, and FIT model tests form the inner model, conversely. Research result. The conclusion is that transparency has a positive effect on the performance of the village government and secondly community participation has a positive effect on the performance of the village government. Keywords: Community Participation, Transparency, Government Performance
Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Perbankan Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Thalitha Nesya Devina; Anik Yuliati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6296

Abstract

This study aims to examine and determine the effect of profitability, company size, and auditor reputation on audit delay. The research method used in this study uses quantitative methods with research objects of national private banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The results of the simultaneous test of this study indicate that profitability, company size, and auditor reputation have an influence together against audit delay. The magnitude of the effect of profitability, company size, and auditor reputation on audit delay in national private banking companies is 42.5%. Based on the results of the partial test, it was found that profitability has a significant negative effect on audit delay, while company size and auditor reputation have no effect on audit delay. In conclusion, profitability contributes negatively to audit delay, while company size and auditor reputation do not contribute to audit delay. Keywords: Audit Delay, Profitability, Auditor Reputation, Company Size
Efek Corporate Governance dalam Memoderasi Hubungan antara Funding Decision dan Dividen Policies Terhadap Nilai Perusahaan Jernih Simanjuntak
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6297

Abstract

This study aims to examine the effect of the relationship between Funding Decisions and Dividend Policies on company value with Corporate Governance as a moderating variable in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research method used is descriptive research using secondary data from manufacturing companies. The technique used was purposive sampling with a total sample of 106 companies. The results of the study explain that Funding Decisions have a positive and significant influence on Firm Value, Dividend Policies have a negative and significant influence on Firm Value, Corporate Governance has a positive and significant influence on Firm Value, Corporate Governance moderates the relationship between Dividend Policy on Firm Value and Corporate Governance moderates the relationship between Funding Decisions on Corporate Value. In conclusion, optimizing the value of the company is very important because increasing the value of the company means maximizing the company's main goals. Increasing the value of the company is an achievement that is in accordance with the wishes of the shareholders, because by increasing the value of the company, the welfare of the shareholders will also increase. Keywords: Corporate Governance, Dividend Policies, EVIEWS 9.0, Funding Decisions, Corporate Value
Harga, Pelayanan, dan Promosi Terhadap Keputusan Pembelian Pelanggan Cherish Cherish; Angelly Pratiwi; Hasiholan P. Manik; Billy Gunawan; Rosinta Romauli Situmeang; Firmansyah Firmansyah
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.v5i1.6298

Abstract

This study aims to determine the effect of price, service, and promotion on customer purchasing decisions at PT. Tirtasari Pure Source. This research method is Quantitative. The population of this research is 118 customers. Data will be analyzed by validity test, classical assumption test, and hypothesis test. The results showed that price has a negative and significant influence on purchasing decisions. Service has a positive and significant influence on Purchasing Decisions. Promotion has a positive and significant influence on Purchase Decision. Simultaneously Price, Service and Promotion have a significant influence on Purchasing Decisions. Keywords: Price, Purchase Decision, Service, Promotion