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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
Omset Penjualan, Persepsi Pelaku UMKM dan Pemahaman Akuntansi terhadap Implementasi SAK EMKM Maria Febi Sekar Utami; Theresia Dwi Astuti
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.6064

Abstract

This research aims to determine the influence of Sales Turnover, Perceptions of MSME Players and Understanding of Accounting on the Implementation of SAK EMKM. The research method used for sampling in this study used random sampling. The research results show that the R Square (R2) value is 0.366, meaning that 36.6% of the variation in the application of SAK EMKM is explained by accounting understanding, perceptions of MSME actors, and company turnover. Conclusions, based on showing that sales turnover, perception of SMEs, and understanding of accounting have a significant positive effect on SME implementation. Keywords: Sales Turnover, Perception, Understanding, SAK EMKM
Pentingnya Pemahaman Importir pada Kegiatan Jasa Titip Barang Impor: Studi Kasus Intan Sianturia; Rizqi Aini Rakhman; Bugi Nugraha
Journal of Management and Bussines (JOMB) Vol 6 No 3 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i3.6070

Abstract

This research aims to explore the importance of importers' understanding of imported goods entrustment services. The research method used is a qualitative method with a descriptive approach, using structured interviews as a data collection technique. The research results highlight problems that often arise in import activities using goods entrustment services, especially related to the importer's lack of understanding of the applicable regulations, which can result in goods being trapped in the Customs inspection process. The existence of the Deposit Service Company (PJT) is considered quite responsive in responding to this problem by providing solutions or alternatives to facilitate the release of imported goods from Customs. However, there is a mistaken perception that PJT can help with the document and licensing process, even though this completeness should be the responsibility of the importer as the owner of the goods. This research concludes that it is important to better educate importers regarding import regulations, as well as a clear role between importers and PJTs in ensuring compliance with applicable procedures. Keywords: Customs, Import, Deposit Service Company
Evaluasi Proyek Perbaikan Ducting Inlet Slc Boiler PT. Semen Indonesia (Persero) Tbk dengan Critical Path Method (CPM) dan S-Curve M Nadhif Auliya Authon; Wiwik Handayani
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.v5i2.6076

Abstract

This research aims to help PT. Menara Mas Persada in optimizing time and costs for the Tuban 3 SLC Boiler Inlet Ducting repair project which experienced a delay in work time of up to 75 days than planned. The research method used is a quantitative descriptive approach using data on material prices, labor wages, and images according to the work project list. The results of the research show that the CPM (Critical Path Method) method identified several activities on the critical path that hindered the progress of the project, namely Ducting 3800xPL.8 x 32M, Welding straps PL 10x150, Sandblast 2.5A for saddle duct, Heat resistant Painting 400cc (primer 2x & finish), Erection ducting, and Erection saddle with a total project processing time of 75 days. In conclusion, the optimal time and cost in accelerating the Tuban 3 SLC Boiler Inlet Ducting repair project is with a time duration of 67.5 days and a cost of IDR 3,670,000,000. Keywords: Critical Path Method, Project Delay, Time Schedule
Komitmen Organisasi, Iklim Organiasi dan Disiplin Kerja terhadap Kinerja Karyawan Yelta Triana Haloho; Henny Heriany Situmeang; Sofi Maulinda Mawaddah
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.v5i2.6093

Abstract

This research aims to determine the partial influence of organizational commitment on employee performance, to determine the partial influence of organizational climate on employee performance, to determine the partial influence of work discipline on employee performance and to determine the partial influence of organizational commitment, organizational climate and work discipline simultaneous impact on employee performance at PT. Permata Berkat Jaya. The research approach used is quantitative, with associative research methods, data collection techniques using questionnaires and data analysis techniques using SPSS Version 23.0. The results of the research show that organizational commitment has a partial effect on employee performance, organizational climate has a partial effect on employee performance, organizational climate has a partial effect on employee performance, work discipline, and organizational commitment, organizational climate and work discipline have a simultaneous effect on employee performance. Keywords: Work Discipline, Climate, Organizational Commitment, Employee Performance
Model Pemasaran Digital Operator Seluler Digital Indonesia ByU Daniel Susilo; Maria Tiara
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.v5i2.6102

Abstract

This research aims to analyze the digital marketing model of the Indonesian Digital Cellular Operator BYU which is the backbone of the profession in Indonesia and is available in various sectors or industries. ByU is one of the companies that is able to combine two spectrums in their digital marketing through the official Instagram account @byu.id. Through their Instagram account, they introduced a marketing model where the color palette determines cultural diversity and uses slang such as friendzone to combine it. Keywords: ByU, Digital Marketing, ISP, Internet, Krippendorf
Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Pemerintah Kabupaten Gresik Rahmadhany Hadi Kusuma; Gideon Setyo Budiwitjaksono
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.v5i2.6115

Abstract

This research aims to analyze the financial performance of the Gresik Regency Government for the 2017 - 2021 budget year using a financial performance assessment based on the calculation of effectiveness and efficiency ratios in the Budget Realization Report. This research uses a quantitative descriptive method and uses secondary data objects taken from the Regional Budget Realization Report. The results of this research as a whole illustrate that the financial performance of the Gresik Regency Government can be said to be good because it is within the effective and efficient criteria. The level of effectiveness of regional budget realization for the 2017-2021 fiscal year obtained an average percentage of 88.32% with the criteria being quite effective and the level of efficiency of direct expenditure in the 2017-2021 fiscal year obtained an average percentage of 49.94% with the criteria of being very efficient . In conclusion, the level of effectiveness of budget realization criteria is quite effective and the level of efficiency of direct spending is included in the criteria of very efficient. Keywords: Shopping Budget, APBD, Effectiveness, Efficiency
Komisaris Independen sebagai Variabel Moderasi antara Pengaruh Intensitas Modal, Intensitas Persediaan dan Ukuran Perusahaan terhadap ETR (Effective Tax Rate) Arnoni Hafsari Wastiti; Saiful Anwar
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.v5i2.6141

Abstract

This research aims to analyze the influence of capital intensity, inventory intensity, and company size on the moderating effect of independent commissioners in influencing tax aggressiveness, which is the aim of this research. Quantitative research was used in this research. This research produces the implication that the tax aggressiveness carried out by companies in the 2018-2021 period is the result of increasing capital intensity and organizational size. This research is largely based on agency theory, where the fundamental desire of the principal (owner) is to comply with existing tax standards, but the agent (management) emphasizes obtaining excessive income, therefore agents use various strategies to reduce the company's tax burden. Keywords: Tax Aggressiveness, Independent Commissioner, Capital Intensity
Kualitas Produk dan Persepsi Harga terhadap Keputusan Pembelian Konsumen Indihome PT. Creative Widya Nusantara Yuli Krisma Wati; Rokh Eddy Prabowo
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.v5i2.6190

Abstract

This research aims to analyze the influence of product quality and price perception on consumer purchasing decisions of IndiHome PT. Creative Widya Nusantara. The method used is a quantitative research method. The population in this research are all consumers of IndiHome PT. Creative Widya Nusantara. The total sample was 97 respondents determined using purposive sampling technique. The data analyzed is primary data collected using a questionnaire and processed using SPSS version 24. The research results, the results of the coefficient of determination (R2) test, show that the ability of the independent variable to explain the dependent variable is 54.7 percent. The t test results show that all independent variables are declared significant. The results of the regression coefficients for all independent variables are declared positive. Conclusion, that the independent variables, namely product quality and price perception, partially or simultaneously have a positive and significant effect on consumer purchasing decisions of IndiHome PT. Creative Widya Nusantara. Keywords: IndiHome, Purchase Decision, Product Quality, Price Perception
Hubungan antara Pilar Pembangunan Ekonomi dalam Tujuan Pembangunan Berkelanjutan terhadap Pertumbuhan Ekonomi Pendekatan Akuntansi Arus Dana di Indonesia Agus Tin Bella Soraya; 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.v5i2.6191

Abstract

This research aims to examine the relationship between the pillars of economic development and the economic growth of the fund flow accounting approach in Indonesia. This research method uses a quantitative approach with PLS analysis techniques. The results of this research show that clean and affordable energy has an effect on economic growth, infrastructure innovation industry has an effect on economic growth, and reducing inequality has no effect on economic growth. The conclusion is that clean and affordable energy has an influence on increasing economic growth using the fund flow accounting approach in Indonesia. Then industry, innovation and infrastructure influence the increase in economic growth of the fund flow accounting approach in Indonesia and reducing inequality has no effect on the increase in economic growth of the fund flow accounting approach in Indonesia. Keywords : Energy, Infrastructure, Economic Growth, TPB
Kompensasi dan Beban Kerja terhadap Turnover Intention dan Dampaknya terhadap Kinerja Karyawan bagian Produksi pada CV. Bintang Tex Indonesia Muhammad Nafhan Syaifudin; Kustini Kustini
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.6238

Abstract

This research aims to determine the effect of compensation and workload on turnover intention and its impact on employee performance on employee performance at CV. Bintang Tex Indonesia Sidoarjo. The method used in this research is a quantitative method with a saturated sampling technique. The research sample consisted of 48 CV contract employees. Bintang Tex Indonesia Sidoarjo. This research took data through a questionnaire that was distributed to CV employees. Bintang Tex Indonesia Sidoarjo. The analytical tool used in this research is Partial Least Square (PLS). The results of this study show that compensation has a negative and significant effect on turnover intention, workload has a positive and significant effect on turnover intention, turnover intention has a positive and significant effect on employee performance, workload has a negative and significant effect on employee performance, and compensation has a positive and significant effect on employee performance. Keywords: Workload, Performance, Compensation, Turnover Intention