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Journal of Economics and Business UBS
Published by UniSadhuGuna Business School
ISSN : 23028025     EISSN : 27747042     DOI : 10.52644
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics & Business UBS adalah jurnal yang diterbitkan sebulan sekali oleh STIE UniSadhuGuna. Jurnal Indonesia Sosial Sains akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial dan ekonomi. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis dan komprehensif tentang isu-isu penting dan terkini atau ulasan buku-buku ilmiah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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Search results for , issue "Vol. 12 No. 5 (2023): Special Issue" : 100 Documents clear
Family Archive Storage System For Effective Retrieval Of Archives Of Residents Of Dinoyo Malang Village Tatiana Kristianingsih; Farika Nikmah; Evi Suwarni
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.651

Abstract

Currently, there are still many family archive treatments that have not been handled properly. There are still difficulties in finding archives when they need them for administrative needs. Each member faces various problems in the management of archives, due to lack of awareness. Therefore, family archives that are managed systematically will provide convenience in solving problems faced quickly and effectively Family archive management is needed by every family in storing and handling family records that are considered to contain important information. There are many archive storage systems ranging from storage systems based on subject, name, date, region and number. This study aims to find out and analyze the appropriate family archive storage system to measure how effective it is for retrieval of archives that have been stored, the research method used is descriptive research with a qualitative approach. The data collection technique used is through informant interviews and documentation. The results showed that as many as 42 respondents had done a good archiving for their family archives even though it was not systematic in accordance with the existing archive storage system. The remaining 8 respondents still did not do a good filing for their family documents. So that for the process of retrieving the archives needed, the average respondent, especially those who do not file family documents properly, find it difficult to find the documents needed. From this research, it can be concluded that the importance of managing family archives properly to facilitate the rediscovery of needed archives and most importantly also maintain vital archives that have very important use value so as not to be damaged
Evaluasi Kinerja Keuangan Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (2017-2022) Dameria Naibaho; Friska Sipayung; Ratna Ratna; Rehulina Bangun; Darmawati Simanjuntak
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.653

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi yang ada di Bursa Efek Indonesia (BEI) dengan menggunakan analisis rasio profitabilitas. Data yang dikumpulkan berasal dari laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan periode 2017-2022. Berdasarkan perhitungan angka rasio Gross Profit Margin, Net Profit Margin, Return On Assets, dan Return On Equity disetiap tahun untuk masing-masing perusahaan farmasi dan angka rasio industri perusahaan farmasi tersebut di setiap tahun dilakukan analisis perbandingan dengan angka rasio perusahaan dengan rasio industri setiap tahun selama periode 2017-2022. Hasil memperlihatkan yaitu bahwa kinerja keuangan PT Muncul Tbk secara keseluruhan adalah yang terbaik dan stabil disepanjang periode 2017-2022 dibandingkan dengan perusahaan farmasi lainnya yang disebabkan oleh penjualan jamu dan suplemen yang merupakan produk unggulan serta efisiensi biaya produksi dan ekspansi pasar ke luar negeri, sementara PT Indofarma (Persero) Tbk memiliki kinerja terburuk sepanjang tahun 2017-2022 disebabkan oleh kenaikan biaya financial yang berasal dari hutang jangka panjang, dan kenaikan biaya produksi dan operasional jauh lebih besar dari kenaikan penjualannya
Strategi Integrated Marketing Communication dalam Mendukung Reputasi Merek Indogrosir Mikhael Jatu Hendra Permana; Irmulansati Tomohardjo; Leila Mona Ganiem
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.663

Abstract

Beberapa tahun belakangan ini, bisnis retail mengalami pertumbuhan di Indonesia. Hal ini dilihat dari semakin berkembangnya bisnis retail modern yang makin banyak di lingkungan masyarakat. Bahkan tidak sedikit pula bisnis retail tradisional yang mulai berbenah menjadi bisnis retail semi-modern. Hal itu dimulai dengan kebijakan pemerintah yang mengeluarkan Keppres No. 96/2000 mengenai bidang usaha tertutup dan terbuka bagi penanaman modal asing. Hal ini menyebabkan persaingan bisnis retail tidak hanya melibatkan pemain lokal, melainkan melibatkan pemain asing/investor asing. Indogrosir merupakan pusat perbelanjaan modern dengan format distribusi ke pedagang retail/eceran tradisional serta memenuhi kebutuhan sehari-hari. Indogrosir yang memiliki nama korporasi PT Inti Cakrawala Citra ini merupakan anak perusahaan dari PT Indomarco Prismatama (Indomaret). Menyadari bahwa dibutuhkan suatu strategi komunikasi pemasaran yang saling terintegrasi untuk meningkatkan reputasi perusahaan, peneliti membuat suatu penelitian yaitu “Strategi Komunikasi Pemasaran Terpadu Indogrosir dalam Meningkatkan Reputasi Perusahaan. Dalam penelitian ini, peneliti akan melakukan pengambilan data di toko Indogrosir Kemayoran yang terletak di Jakarta Pusat. Hal yang menarik perhatian peneliti untuk mengambil objek penelitian di Indogrosir tidak terlepas dari perkembangan dunia retail semakin meningkat, baik dari penjualan dan keuntungannya. Jenis penelitian yang digunakan yaitu menggunakan metode kualitatif dengan pendekatan deskriptif. Penelitian ini menggunakan paradigma konstruktivis sebagai dasar penelitian, di mana paradigma ini melihat pengamatan dan objektivitas untuk menemukan realitas ilmu pengetahuan.
121 Pengaruh Fraud Star Terhadap Financial Statement Fraud Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020) Jojor Lamria Situmorang; Sukrisno Agoes
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.664

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana fraud star yaitu: pressure (tekanan), opportunity (kesempatan), rationalization (rasionalisasi), capability (kemampuan), dan integrity (integritas) terhadap financial statement fraud dengan kualitas audit sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode tahun 2017- 2020. Sampel dipilih dengan metode purposive sampling dan data yang valid adalah data laporan keuangan yang telah diaudit sebagai sampel yang dipilih periode tahun 2017-2020 berjumlah 144 (seratus empat puluh empat) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengolahan data menggunakan analisis regresi berganda yang dibantu oleh program Eviews. Hasil penelitian ini menunjukkan bahwa elemen pengaruh fraud star terhadap financial statement fraud yang menggunakan model Beneish M-Score dengan kualitas audit dengan variabel moderasi yang diuraikan sebagai berikut yaitu: pressure (tekanan) tidak berpengaruh negatif terhadap financial statement fraud, opportunity (kesempatan) dan rasionalization (rasionalisasi) berpengaruh positif terhadap financial statement fraud, capability (kemampuan) tidak berpengaruh positif terhadap financial statement fraud, integrity (integritas) berpengaruh negatif terhadap financial statement fraud, kualitas audit tidak memperlemah pengaruh negatif pressure (tekanan) terhadap financial statement fraud, kualitas audit memperlemah pengaruh positif opportunity (kesempatan) terhadap financial statement fraud, kualitas audit tidak memperlemah pengaruh negatif rasionalization (rasionalisasi) dan capability (kemampuan) terhadap financial statement fraud, dan kualitas audit memperkuat pengaruh positif integrity (integritas) terhadap financial statement fraud. Implikasi dari penelitian ini adalah perlunya mengunakan pengujian alat deteksi fraud, salah satunya fraud star yaitu alat untuk mendeteksi financial statement fraud (kecurangan laporan keuangan) yang dapat membantu investor dalam menganalisis untuk memberikan informasi kondisi keuangan perusahaan yang akan diinvestasikan di perusahaan-perusahaan dan diperlukan penggunaan implementasi kualitas audit eksternal atas laporan keuangan untuk menghindari laporan keuangan salah saji serta juga bagi calon investor tentang penggunaan model Beneish M-Score pada financial statement untuk prediksi menentukan kategori perusahaan adalah manipulator atau tidak sehingga membutuhkan analisis yang lebih mendalam dalam pengambilan keputusan.
Performance Analysis of Employees of the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology Dicky Martono; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.669

Abstract

The aim of this research is to describe the performance of employees of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology. The research method used is descriptive qualitative research with observations and in-depth interviews. The results of the research are: Overall it is appropriate, but there is still work overlap that occurs. However, they have carried out their duties in accordance with their main duties and functions as well as their respective authorities in carrying out their work so that it is clear what is being done. There are supporting factors including leadership as a work partner. Provide encouragement and direction. Giving awards. Create a comfortable workplace. Be a role model for employees. Leadership must be truly accountable, because the leadership's responsibility is very important and determines the high and low levels of employee work results, as well as employee performance and morale. The inhibiting factors include a lack of increased discipline and a lack of management of organizational culture development. The strategy for improving employee performance at the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology is by planning an organizational program, namely the process of planning, organizing, leading and controlling the efforts of organizational members as well as utilizing all organizational resources in order to achieve organizational goals. has been determined by the leadership.
Analysis of the Effectiveness of Education and Training For Employees in Improving Performance in the Directorate General of Teachers and Educational Personnel of the Ministry of Education, Culture, Research and Technology Evi Susilowati; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.670

Abstract

The aim of this research is to determine and analyze the effectiveness of employee education and training and the inhibiting and supporting factors as well as the strategies of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology in improving employee performance through the effectiveness of education and training. The research method uses descriptive qualitative methods. The research instrument was conducting in-depth interviews and documentation. The results of the research illustrate that the effectiveness of education and training for employees of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology regularly carries out training for all employees and this is effective in increasing knowledge and skills as measured through goals and objectives, trainers, training materials , the training methods and training participants have taken these aspects into account, the implementation has been returned to their respective fields so that they raise themes that are very useful in increasing employee competence in carrying out their duties. The speakers also come from academies, as well as technical experts who are truly competent in their fields. The education and training carried out also maximizes participants, so that all employees get the same opportunities. There are several inhibiting factors, including limited infrastructure at the training venue so that participants feel uncomfortable with the limited facilities available, in addition to inappropriate time management. The supports include employee motivation in participating in education and training, the desire to develop knowledge, skills and expertise as well as strategies in improving employee performance at the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology through the effectiveness of education and training, namely by choosing a theme. training that is appropriate to the employee's field and duties, prioritizing employees whose performance is less than optimal or below standard, competency-based training, and conducting re-learning with all employees after the implementation of education and training in order to improve skills and foster a good sense of enthusiasm for employees.
pengaruh profitabilitas, struktur modal, dan ukuran perusahaan pada nilai perusahaan (Studi Pada Perusahaan Telekomunikasi) I Made Artha Sucita; Ni Made Dwi Ratnadi
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.671

Abstract

Pentingnya nilai perusahaan dalam pengukuran kinerja perusahan dapat mempengaruhi perkembangan perusahaan. Pengukuran variabel bebas profitabilitas menggunakan ROE, variabel bebas struktur modal menggunakan DER, dan variabel bebas ukuran perusahaan menggunakan total aset. Variabel terikat, atau nilai perusahaan, diukur dengan menggunakan PBV. Keseluruhan populasi adalah sampel karena mengadopsi non probability sampling yakni sampling jenuh sehingga jumlahnya sebanyak 91 data observasi. Analisis regresi linier berganda dimanfaatkan untuk menganalisis riset ini. Hasil analisis menunjukan bahwa profitabilitas, struktur modal dan ukuran perusahaan mampu menyumbang pengaruh pada nilai perusahaan secara positif. Implikasi penelitian menunjukan profitabiltas, struktur modal dan ukuran perusahaan menentukan nilai perusahaan telekomunikasi di Indonesia.
The Role of Leadership in Forming Organizational Culture Within the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology Natal Manurung; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.672

Abstract

The aim of this research is to determine and analyze the role of leaders in shaping organizational culture within the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology and to look at supporting and inhibiting factors as well as strategies for improving organizational culture within the Directorate General of Teachers. and Education Personnel from the Ministry of Education, Culture, Research and Technology. This research was conducted using a descriptive qualitative approach method. Primary data sources (data that can be obtained from interviews) and secondary (data obtained and reading sources). The results of the research are that the role of leaders in forming an organizational culture which is measured through being innovative, results-oriented, oriented to all employee interests and detail-oriented in tasks is running according to the rules set in the organization and each employee carries out individual performance indicators as the output of their routine work. Supporting factors include a disciplined attitude that each employee has, understanding the action program and vision and mission of the organization, good communication between leaders and work partners in achieving results, building motivation of leaders and subordinates, administrative processes as performance assessments for each employee. However, the inhibiting factors are that there is no awareness regarding work discipline, there is no employee commitment in carrying out their duties and functions, not all employees fully understand the vision and mission of the organization, there are still high school education so that a work system has not been developed systematically and there is a lack of employee motivation. in increasing competence. The strategy used to improve organizational culture is to create a uniform understanding of the organization's vision and mission using activities such as training or workshops, building training to improve employee competency, building a measurable and transparent reward and punishment system and evaluating the results of employee performance and output. which is done.
Pengaruh Risiko Sistematik, Tingkat Kepemilikan Saham, dan Company Growth Terhadap Internet Financial Reporting Violani Mega Putri; Tri Utami Lestari
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.674

Abstract

Internet sangat berguna bagi pengguna dalam segala hal. Internet muncul sebagai suatu alternatif yang lebih baik sebagai media pelaporan keuangan. Pelaporan keuangan melalui internet (Internet Financial Reporting) diharapkan mampu meningkatkan komunikasi perusahaan dengan stakeholder, shareholder dan pihak-pihak lain yang berkaitan, khususnya investor. Dengan adanya informasi tentang perusahaan di setiap website yang dimiliki perusahaan mendukung para investor untuk mengetahui lebih detail tentang informasi perusahaan tersebut. Penelitian ini bertujuan untuk menganalisis beberapa faktor yang dapat memengaruhi Internet Financial Reporting secara simultan dan parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Faktor tersebut meliputi dari risiko sistematik, tingkat kepemilikan saham, dan company growth. Populasi pada penelitian ini menggunakan 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 23 dengan total sampel sebanyak 115. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis yang digunakan adalah regresi data panel dengan penggunaan SPSS versi 29 dalam mengolah data. Data yang diteliti berupa data sekunder dan teknik pengumpulan data yang digunakan berupa studi kepustakaan dan dokumentasi. Hasil penelitian menunjukkan terdapat pengaruh antara risiko sistematik terhadap internet financial reporting, sementara itu kepemilikan saham dan company growth tidak berpengaruh terhadap internet financial reporting.
Meningkatkan Motivasi Belajar Kelas VII Dimensi Gotong Royong Pak an Bp Model Discovery Learning SMPN 3 Ketungau Hulu Paulus Cuan
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.689

Abstract

Keberhasilan peserta didik dalam belajar ditentukan oleh banyak faktor, diantaranya adalah motivasi belajar. Setiap peserta didik memiliki motivasi belajar yang berbeda. Perbedaan ini memiliki dampak yang berbeda pula ketika peserta didik mengikuti pelajaran. Ini terjadi juga karena adanya perbedaan kebutuhan peserta didik dalam proses pembelajaran. Perbedaan dalam motivasi belajar siswa menciptakan suatu situasi yang perlu dipahami oleh para guru, dan solusi harus ditemukan untuk mengatasi hal tersebut. Motivasi belajar peserta didik dapat mempengaruhi hasil belajarnya secara langsung. Apabila peserta didik memiliki motivasi belajar yang baik, maka hasil belajar juga akan baik dan jika peserta didik dalam belajar tidak memiliki motivasi yang baik, pasti akan berimbas pada hasil belajar yang kurang baik juga. Maka dari itu diperlukan upaya untuk meningkatkan motivasi belajar peserta didik SMP Negeri 3 Ketungau Hulu. Rencana aksi yang akan saya lakukan untuk menumbuhkan motivasi belajar siswa dalam pembelajaran PAK dan BP ialah “Meningkatkan Motivasi Belajar Kelas VII Dimensi Gotong Royong PAK dan BP Model Discovery Learning SMPN 3 Ketungau Hulu”. Discovery learning adalah model pembelajaran yang mengatur sedemikian rupa sehingga anak memperoleh pengetahuan yang belum diketahuinya itu tidak melalui pemberitahuan, sebagian atau seluruhnya ditemukan sendiri. Penelitian ini menggunakan metode Penelitian Tindakan Kelas (PTK). Dalam penelitian ini ditemukan bahwa dengan motivasi belajar yang meningkat juga mempengaruhi peningkatan prestasi belajar peserta didik dari tindakan siklus I ke tindakan siklus II sebesar 87,5 % yaitu dari 12,5 %. menjadi 100 %. Peningkatan tersebut juga menunjukkan bahwa penggunaan model pembelajaran Discovery Learning akan mampu meningkatkan motivasi belajar peserta didik dan akan berdampak meningkatnya prestasi belajar.

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