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INDONESIA
Jurnal Bisnis, Manajemen, dan Ekonomi
ISSN : -     EISSN : 27457281     DOI : -
Core Subject : Economy,
Jurnal Bisnis, Manajemen, dan Ekonomi (JBME) is a peer-reviewed journal which publishes original research papers. JBME has been published since 2020. It is currently published quarterly (January, April, July and October). Areas of research include, but are not limited to Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic Management, Human Resources, Marketing, Innovations, and Public Administration.
Articles 126 Documents
Analisis Tingkat Perputaran Modal Kerja dan Implikasinya Terhadap Likuiditas PT.Pinago Tbk Periode 2017-2019 Amelia Sagita Pebrianti; Harsi Romli; RM Rum Hendarmin
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 1 No. 3 (2020): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v1i3.409

Abstract

This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk in 2017-2019. The data used is secondary data sourced from the company's financial statements. Qualitative descriptive analysis techniques are applied in this research. To analyze working capital turnover using several measurement methods, namely cash turnover (CTO), account receivable turnover (ARTO), inventory turnover (ITO), and net working capital (NWC). Meanwhile, to analyze the liquidity ratio, researchers consider the current ratio (CR). The results of the study prove that during the observation period the working capital turnover rate of PT. Pinago Utama Tbk based on cash turnover experienced a downward movement by an average of 26.17 times, but the working capital turnover rate based on account receivable turnover increased by an average of 5.29 times, then the working capital turnover rate was successively based on inventory turnover. and net working capital turnover experienced fluctuating movements with an average of 11.27 times and 5.073 times. The results also show the level of liquidity of PT. Pinago Utama Tbk during the observation period as seen from the current ratio showed a fluctuating movement with an average of 125%.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Perbankan Bursa Efek Indonesia Anastasya Giacesita; Vhika Meiriasari; Reny Aziatul Pebriani
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.410

Abstract

This study aims to investigate the effect of cash turnover and transaction turnover on profitability in banking companies listed on the Indonesia Stock Exchange (BEI) 2015- 2019. The data used is secondary data from the company's financial statements. Purposive sampling technique was used in the sampling process and collected 15 private banking companies, which were then analyzed using multiple linear regression. The results showed that cash turnover had a negative effect on profitability. However, receivables turnover proved to not affect profitability. This research is expected to provide insight for banking companies to pay attention to cash turnover if they want to increase profitability
Penerapan Kebijakan Pajak Semasa Pandemi Covid-19,Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus Di Kantor Bersama Samsat Ilir Barat l Palembang Anita Sari; Emilia Gustini Emilia Gustini; R.M.Rum Hendarmin
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 2 (2021): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i2.411

Abstract

This study aims to examine the implementation of tax policies during the COVID-19 pandemic, service quality, and tax sanctions on motor vehicle taxpayer compliance (a case study in the joint office of Samsat Ilir Barat I Palembang). Interviews and questionnaires were carried out in the data collection process. The sampling method was simple random sampling and obtained 100 respondents. Furthermore, the collected data were analyzed using multiple linear regression. The result evinces that tax policy, service quality, and tax sanctions had a positive effect on taxpayer compliance. Furthermore, the results of the study support previous research which proves that tax policy, service quality, and tax sanctions simultaneously have a positive effect on motor vehicle taxpayer compliance. This research is expected to be useful for the SAMSAT Ilir Barat 1 Palembang office to increase compliance with motor vehicle taxpayers who must pay attention to tax policies, service quality, and tax sanctions
Pengaruh Return on Asset dan Debt to Equity Ratio Terhadap Nilai Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia Annisa Juliartha Maharani; Roswaty Roswaty; Endah Dewi Purnamasari
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.412

Abstract

This study aims to measure the effects of return on assets (ROA) and debt to equity ratio (DER) on the firm value of the food and beverage sub-sector companies for the period 2016-2019. The total population was 26 and the final sample was 11 selected deploying purposive sampling technique. Financial report data were collected from www.idx.com. This study applied the multiple linear regression method to analyze data. The measurement results evidence that partially ROA has a significant effect while DER has no significant effect on firm value. Simultaneously, ROA and DER have no significant effect on firm value.  
Pengaruh Promosi Jabatan dan Disiplin Kerja terhadap Kinerja Karyawan Eiger Letkol Iskandar Palembang Barik Barik; Hamid Halin; Luis Marnisah
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 2 (2021): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i2.419

Abstract

This study aims to analyze the effects of job promotion and work discipline on employees' performance of Eiger Letkol Iskandar Palembang. Data of 30 respondents were collected through interviews and questionnaires. This study applied multiple linear regression to analyze the data. The findings prove that partially, both job promotion and work discipline, each has a significant effect on employees' performance. Likewise, simultaneously promotion and work discipline have a significant and positive effect on employee performance. This insight is beneficial for Eiger Lieutenant Colonel Iskandar Palembang. To improve employees' performance, the manager or store leader should optimize the factors of promotion and work discipline.
Analisis Kontribusi Bea Balik Nama Kendaraan Bermotor Dan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Sumatera Selatan Tahun 2016-2019 Bella Artha Ningsih; Harsi Romli; Andini Utari Putri
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.420

Abstract

This study aims to analyze the contribution of motorized vehicle name transfer fees and motor vehicle taxes to the regional revenue of South Sumatra Province in 2016-2019. The data used in this study is the report on the realization of the transfer of motor vehicle name transfer, motor vehicle tax, and local revenue from South Sumatra Province in 2016-2019. This research method uses a quantitative approach using multiple linear regression as a measuring tool to test the hypothesis. The results showed that the variable of motorized vehicle name transfer fee, motor vehicle tax had a positive effect on the variable of local revenue in South Sumatra Province.
Analisis Penerapan Akuntansi Pajak Tangguhan Pada Laporan Keuangan PT. Maju Mobilindo Deaz Fetrin Hertiningrum; Maulan Irwadi; Muhammad Hamdan Sayadi
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.421

Abstract

This study aims to investigate the application of deferred tax accounting in the financial statements of PT. Maju Mobilindo in 2017-2018. The data used comes from the financial statements of PT. Maju Mobilindo in 2017 and 2018. This research method is descriptive qualitative. The results showed that the company did not recognize the previous year's tax and current tax, so the company did not apply PSAK No.46 but instead applied SAK ETAP. Based on the calculation in the income statement, the company experienced a fiscal loss in 2017 of Rp. 7,101,511,733, -and 2018 amounting to Rp. 12,021,312,865, - which is based on Article 6 paragraph (2) of Law Number 36 the Year 2008 concerning Income Tax, so that companies are not subject to income tax, and this has resulted in the company not applying deferred tax. Therefore, it is better if the company makes an increase in sales so that the company gets a profit and can contribute to increasing state revenue by payingtaxes.
Pengaruh Strategi Promosi Melalui Social Media Terhadap Keputusan Pembelian : Studi Kasus Pada Rumah Makan Seblak Nampol Di Masa Covid-19 Adikah Soekarman; Roswaty Roswaty; Meilin Veronica
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 3 (2021): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i3.425

Abstract

This study aims to analyze the effect of promotional strategies through social media on purchasing decisions (a case study of the Seblak Nampol restaurant during the Covid-19 period). The data used in this study were obtained from interviews and questionnaires filled out by 86 respondents. The research method used is simple linear regression analysis. The research results prove that promotion through social media has a significant positive effect on purchasing decisions. This research is expected to become additional literature on the topic of promotion through social media and help companies better understand consumer purchasing decisions
Pengaruh Disiplin dan Pelatihan Kerja Terhadap Produktivitas Kerja Karyawan Pada Kantor Otoritas Jasa Keuangan Regional 7 Sumbangsel Eka Damayanti; Hj. Luis Marnisah; Roswaty Roswaty
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 3 (2021): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the effects of discipline and job training on employee work productivity at the Regional Financial Services Authority Office 7 of Sumbagsel. The sample was selected using the saturated sample technique. Data of 60 respondents were collected through interviews and questionnaires. This study implemented the multiple linear regression method to analyze data. The finding prove that partially, each discipline and job training has a positive and significant effect on employees' productivity. This research can provide benefits for the Regional Financial Services Authority Office 7 of Sumbagsel. To increase employees' productivity, the institutional leader should optimize the discipline and job training factors
Pengaruh Persepsi Risiko dan Kepercayaan Konsumen Terhadap Keputusan Pembelian Secara online Saat Terjadi Pandemi Covid 19 di Seberang Ulu II Kota Palembang Muhammad Rudi Rahman Wijaya; Sri Rahayu; Nadia Afriliana Nadia Afriliana
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 3 (2021): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The formulation of the problem in this study is, is there an effect of risk perception and consumer trust on online purchasing decisions during the Covid-19 pandemic in Seberang Ulu II, Palembang City. This study aims to determine the effect of risk perception and consumer confidence on online purchasing decisions during the Covid-19 pandemic in Seberang Ulu II, Palembang City. The research was conducted using associative research methods. The population in this study were residents in the Seberang Ulu II District of Palembang City. The sampling technique used purposive sampling method with a sample size of 100 people. The data used are primary data. Data collection method through questionnaire. The data analysis used is qualitative and quantitative analysis. The analysis technique used is multiple linear regression analysis, F test, t test and coefficient of determination (R2) with a significant level of 5%. The results showed that there was an effect of risk perception and consumer trust on online purchasing decisions during the Covid-19 pandemic in Seberang Ulu II, Palembang City. This is evidenced by the results of multiple linear regression Y = 1.457 + 0.294X1 + 0.289X2. The results of the F test show that there is a positive and significant influence on risk perceptions and consumer trust on purchasing decisions with the value of Fcount (33.127)> F table (3.09) with a significant 0.000 <sig α = 0.05. The t-test results revealed that the perception of risk had a significant influence on purchasing decisions with a tcount (3.221)> ttable (1.66) with a significance of 0.002 <sig α = 0.05. Consumer trust has an effect on purchasing decisions with tcount (3,415)> t table (1.66) with a significance of 0.001 <sig α = 0.05. The determination coefficient test of 0.394 (39.4%) variables of risk perception and consumer confidence is able to explain online purchasing decisions during the Covid-19 pandemic in Seberang Ulu II, Palembang City. Meanwhile, 60.6% is explained by other factors outside the research.

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