Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI)
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) adalah jurnal ilmiah tentang Ilmu Manajemen secara umum yang dikelola dan diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah dengan E-ISSN : 2746-1475, terbit 6 bulan sekali pada bulan Maret dan September. Redaksi membuka peluang untuk mempublikasikan artikel ilmiah baik berupa hasil penelitian empiris juga artikel konseptual. Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) menerbitkan berbagai macam jurnal yang berkaitan erat dengan disiplin ilmu manajemen, diantaranya manajemen keuangan, manajemen sumber daya manusia (MSDM), manajemen pemasaran, manajemen rantai pasok, kewirausahaan, bisnis digital dan bisnis syariah. JIMAT UMMI berharap mampu menjadi sumber rujukan keilmuan terkait ilmu manajemen baik skala lokal, nasional bahkan internasional. JIMAT UMMI diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah Sukabumi, dengan pengurus redaksi dikelola oleh Program Studi Manajemen Retail.
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<![CDATA[PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT BARATA INDONESIA TAHUN 2009-2011 ]]>
<![CDATA[Irwanti, Novika]]>;
<![CDATA[Rinaldi, Rinaldi]]>;
<![CDATA[Eriswanto, Elan]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v1i2.985
<![CDATA[This study aimed to determine the effect of the level of account receivable turnover on profitability in PT Barata Indonesia in 2009-2011. Variables used in this study is accounts receivable turnover, and profitability. This research method in this study is a quantitative method, a sample of 36 financial statements of PT Barata Indonesia for the years 2009-2011. For receivables turnover can be seen with the testing criteria that if tcount>ttable (5,372>2,028) then H0 is rejected Ha accepted. To see the significance , visible results ttable statistic at a significance level of 5% sig = 0,000 > 0,05 significance level 0,05 (5%). The result show that the influence turnover partially and simultaneously affect the profitability of PT Barata Indonesia (Persero).]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR PELATIHAN TENTANG KEWIRAUSAHAAN KEPADA PELAKU USAHA MIKRO KECIL MENENGAH DI PUSAT LAYANAN USAHA TERPADU KOPERASI USAHA MIKRO KECIL MENENGAH KABUPATEN CIANJUR ]]>
<![CDATA[Dandi Bahtiar]]>;
<![CDATA[Gita Rianti]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1079
<![CDATA[The purpose of this research is to examine the quality of human resources of the trainers at the Center for Integrated Business Services of the Cooperative, Micro, Small and Medium Enterprises, Cianjur Regency (PLUT-KUMKM). The questionnaire was conducted for Micro, Small and Medium Enterprises (UMKM) actors who had conducted training at PLUT-KUMKM Cianjur. The number of registered trainees is 300 people. The number of samples using the Slovin formula was result 100 people. The sampling method uses probability sampling techniques, simple random sampling, which is a random sampling technique without paying attention to strata (Sugiyono, 2017). The data analysis used was descriptive analysis, namely the analysis to describe the quality of the trainers. The second analysis is factor analysis with the aim of identifying groups between variables (Aldy Purnomo, 2016), so that variables have a high appearance are found. The results of the Kaiser-Meyer Olkin (KMO) are 0.680 and the value of the Measure of Sampling Adequacy (MSA) of all variables is more than 0.50. That is implies that observation by factor analysis is more than sufficient and reliable. The results showed that the average respondent's response to the training variable was 4.25 is means very good. From this research formed 4 factors, 3 new factor that emerged is "Ability, Skills and Understanding of Participants"; "Motivation of Participants"; and "Competencies of Instructor". Then the other factor is "Method" remains appropriate because it has a strong correlation. The 4 factors is able to explain all research variables as much as 54.3%.]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[RIZKI AMALIYAH]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1081
<![CDATA[This study aims to examine the effect of profitability, capital structure and quality of financial reports on firm value. The research approach used in this research is a quantitative approach. The population in this study were all plantation sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was Pupossive Sampling. This study used panel data regression analysis tools then continued to test the hypothesis with the help of Eviews 9.0 software. The results of this study show that profitability has no effect on firm value with a probability value of 0.3076> 0.05. Capital structure has no effect on firm value with a probability value of 0.1300> 0.05. The quality of financial statements has a significant effect on firm value with a probability value of 0.0144 <0.05. Then next. Simultaneously, profitability, capital structure and financial report quality have a significant influence on firm value, which can be shown by the Prob (F-Statistic) value of 0.021854 <0.05.]]>
<![CDATA[PENGARUH COVID-19 TERHADAP REAKSI PASAR MODAL INDONESIA (STUDI KASUS PADA INDEKS SAHAM LQ-45) ]]>
<![CDATA[Suwarto Suwarto]]>;
<![CDATA[Shinta Wulandari]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1164
<![CDATA[The purpose of this study is to determine the effect of a COVID-19 event on the reaction of the Indonesian capital market (case study on the LQ-45 stock index). To test the market reaction, the researcher uses Abnormal return and trading volume activity variables to test an event that is happening.Based on the results of the significance test using the one-sample t-test and the one-sample Wilcoxon signed rank test and different tests using the paired sample t-test and the Wilcoxon signed rank test on abnormal return and trading volume activity above, the researcher concluded that the test on abnormal return and trading volume activity before and after the announcement of the COVID-19 event on March 2, 2020, experienced a significant change, meaning that abnormal return and trading volume activity, which means that there is a significant influence on the COVID-19 event on the reaction of the Indonesian capital market (Study The Case in the LQ-45 Stock Index).]]>
<![CDATA[ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Febriyanto Febriyanto]]>;
<![CDATA[Riza Setiawan Gusma]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1165
<![CDATA[Rapid technological developments make the capital market create various opportunities or alternatives for investors. On the other hand, companies seeking funds must compete in obtaining funding from investors. One way for companies to get funding is by issuing and selling company shares to investors on the stock exchange. As with the problem formulation, the purpose of writing this thesis is to provide empirical evidence about the effect of changes in Current Ratio (CR), Debt To Equity Ratio (DER), Gross Profit Margin Ratio (GPM), and Total Asset Turnover Ratio (TAT) in predicting profit changes in automotive sub-sector manufacturing companies for the next one year. The target population of this study is all manufacturing companies listed on the Indonesian stock exchange. The automotive sub-sector and reported in 2018 to June 2020, with purposive sampling technique, the research sample was obtained as many as 12 automotive companies. The data analysis tool used in this research is multiple regression analysis test, classical assumption test, and hypothesis test. Based on the results of research and discussion, the following conclusions can be made about the positive and significant effect of the Current Ratio on changes in earnings, there is no significant effect on Debt To Equity, Gross Profit Margin, Total Asset Turnover on changes in earnings. And together it cannot have a significant effect on changes in earnings.]]>
<![CDATA[PANDEMI COVID-19 DAMPAKNYA TERHADAP USAHA MIKRO, KECIL DAN MENENGAH DI PASAMAN BARAT ]]>
<![CDATA[Mia Muchia Desda]]>;
<![CDATA[Erdawati]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1173
<![CDATA[This research aims to see the condition of MSMEs in West Pasaman Regency before the COVID-19 pandemic, during the COVID-19 pandemic and during the New Normal period. The research method used a qualitative descriptive approach, with sampling using a sample size technique that is based on the attainment of depth and richness of description. The research and data collection was carried out from October to December 2020, still in the pandemic period and towards the New Normal by collecting primary data with semi-structured interviews. The results showed that prior to the COVID-19 Pandemic, the operational conditions of MSMEs in West Pasaman were still above normal, while at the time of the COVID-19 pandemic, the operational conditions of MSMEs decreased business sales by 75%. And during the New Normal era, the condition of MSMEs was still below normal, because people's purchasing power was still decreasing by 50%.]]>
<![CDATA[PENGARUH EFEKTIVITAS KONTRIBUSI DAN POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH ]]>
<![CDATA[Sukmayadi Yadi]]>;
<![CDATA[Rima Hernawati]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1174
<![CDATA[Advertisement tax is one of the many taxes in the city of Sumedang where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the region that is owned by the city of Sumedang. The research objective of this study is to determine the magnitude of the contribution and potential of advertisement tax which is actually owned by Sumedang Regency. The method used is descriptive quantitative method that is the target data and realization of advertisement tax andRegional Original Revenue (PAD) as well as the number of advertisement taxpayers totaling 614. To calculate the contribution of advertisement tax using related variables, namely the realization of advertisement tax revenue, the realization of regional original income whereas to calculate the potential for advertisement tax, namely the number of billboards, billboard size / billboard area, number of days, billboard rates. and for testing the effect of using SPSS version 25. The results of this study indicate that the contribution of advertisement tax is quite effective, and the potential for advertisement tax in Sumedang Regency is very large. The contribution and potential of advertisement tax is also very influential on Local Revenue. But the results of this study also showed that the lack of contribution and there are still many advertisement tax potentials that have not been explored optimally.]]>
<![CDATA[PENGARUH AKUNTANTABILITAS DAN TRASNPARANSI PENGELOLAAN ANGGARAN TERHADAP KOMITMEN ORGANISASI ]]>
<![CDATA[Nurul Arafah]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i1.1188
<![CDATA[This study aims to determine the effect of Accountability and Transparency of the Budget Management Employee Organizational Commitment in SMAN 4 Sukabumi. Variabel used in this study is the Accountability and Transparency of the Budget Management Employee Organizational Commitment. The study population was all employees SMAN 4 Sukabumi, amounting to 98 people, with a total sample of 47 people. Results research shows that the accountability and transparency of budget management have a positive effect on organizational commitment of employees.]]>
<![CDATA[PENGARUH TAX AVOIDANCE, MANAJEMEN LABA, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT ]]>
<![CDATA[Nurcahyono, Nurcahyono]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 2 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i2.1329
<![CDATA[The purpose of this study is to analyze and empirically prove the factors that affect firm value. This study uses a quantitative approach to the type of comparative causal research. The population of this research is property, real estate, and construction listed on the Indonesia Stock Exchange in 2015-2019 the sampling technique used is purposive sampling. Data analysis used multiple linear regression analysis. The results of this study indicate that tax avoidance and earnings management have a positive effect on firm value, this indicates that companies that engage in tax avoidance and earnings management display an ostensibly high profit, thus attracting many investors and the impact on the value of the company increases. Independent commissioners and audit committees have a positive effect on firm value, this indicates that the good corporate governance mechanism with independent commissioners and audit committees that play an effective role in the company will increase firm value.]]>
<![CDATA[MAMPUKAH KEPEMIMPINAN TRANSFORMASIONAL MENINGKATKAN MOTIVASI DAN KINERJA DI MASA ? ]]>
<![CDATA[Astuty, Isthofaina]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 2 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v2i2.1331
<![CDATA[Changes in conditions caused by the Covid-19 pandemic have forced all levels of the business sector to adapt. This situation requires more optimal employee performance, both in quality and quantity so that it will have a positive impact on the company. There are several causes that affect employee performance, including transformational leadership style and work motivation. Transformational leadership style is good for use in companies that want change for the better. Likewise with motivation, when the work motivation of employees is strong, the urge to work with quality will be realized. Therefore, this study aims to measure the effect of transformational leadership and work motivation on employee performance at one of the companies PT. Astra Agro Lestari, Tbk which is engaged in the national plantation sector. The research uses online data collection methods. Data were analyzed using path analysis with regression. The data is processed using regression analysis and reinforced with Sobel to predict the influence between the independent variables in the form of leadership style and work motivation with the dependent variable which is employee performance. The results of this study indicate that leadership style affects motivation but does not affect performance, and motivation affects employee performance. Furthermore, the results of the Sobel test show that leadership style has a positive effect on employee performance through employee motivation.]]>
