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Bisnis Net : Jurnal Ekonomi dan Bisnis
Published by Universitas Dharmawangsa
ISSN : 26213982     EISSN : 27223574     DOI : https://doi.org/10.46576/bn
Core Subject : Economy,
Economics, Econometrics & Finance
Bisnisnet adalah Jurnal Ekonomi dan Bisnis yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Manajemen Pemasaran Manajemen Sumber Daya Manusia Manajemen Keuangan Manajemen Operasional Kewirausahaan Sistem Informasi Manajemen Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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Search results for , issue "Vol 6, No 1 (2023)" : 30 Documents clear
ANALISIS VALUASI SAHAM DENGAN MENGGUNAKAN METODE PRICE BOOK VALUE (PBV) DAN METODE PRICE EARNING RATIO (PER) STUDI PADA SAHAM PT. INTILAND DEVELOPMENT TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2021 Khairul Amri Manurung; Lutfhie Rendy Nugroho; Febrizal Adil Lubis; Heny Triastuti Kurnia Ningsih
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3383

Abstract

PERBANDINGAN KUALITAS LABA PERUSAHAAN ANTARA PENERAPAN STANDAR AKUNTANSI DOMESTIK DENGAN STANDAR AKUNTANSI INTERNASIONAL (Studi Pada PT Astra Internasional Tbk Tahun 2017-2022 Yang Terdaftar Di Bursa Efek Indonesia BEI) Yeni Pradila Yeni; Dita Maulia Ahmad Dita; Rapika Br Girsang Rapika; Ibnu Hibban Harahap Ibnu; Riza Ashadi Riza; Hastuti Olivia Olivia
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3327

Abstract

Standar Akuntansi Internasional bertujuan untuk meningkatkan komparabilitas/perbandingan laporan keuangan yang ada di dunia. Standar Akuntansi Internasional juga diharapkan mampu meningkatkan kualitas informasi akuntansi yang diumumkan oleh perusahaan. Penelitian ini menguji perubahan kualitas informasi laba antara standar akuntansi domestik dan standar akuntansi internasional. Perubahan kualitas laba ditentukan dengan menggunakan ERC (Earning Response Coefficient). ERC yang digunakan dalam penelitian ini adalah ERC dengan Return Model. Koefisien dalam model regresi yang digunakan untuk menghitung ERC dengan standar akuntansi domestik dibandingkan dengan standar akuntansi internasional.Cara tersebut digunakan untuk mengevaluasi kegunaan standar akuntansi internasional. Berdasarkan pengumpulan data pada PT Astra Internasional Tbk yang digunakan dalam penelitian ini. Kami mendapatkan hasil bahwa R Squared (koefisien determinasi) meningkat pada perusahaan setelah menerapkan standar internasional. R Squared yang dihasilkan dari penggunaan standar internasional (0,510) lebih tinggi dari R Squared yang dihasilkan dari penggunaan standar Domestik (0,191). Artinya hasil menunjukkan bahwa menurut standar internasional respon pengumuman laba lebih tinggi terhadap peningkatan capital gain. Sayangnya, koefisien regresi naik menurut standar internasional dari -0,950 menjadi -1,446 tetapi tingkat signifikansinya menurun, dan masih tidak signifikan.R Squared yang dihasilkan dari penggunaan standar internasional (0,510) lebih tinggi dari R Squared yang dihasilkan dari penggunaan standar Domestik (0,191). Artinya hasil menunjukkan bahwa menurut standar internasional respon pengumuman laba lebih tinggi terhadap peningkatan capital gain. Sayangnya, koefisien regresi naik menurut standar internasional dari -0,950 menjadi -1,446 tetapi tingkat signifikansinya menurun, dan masih tidak signifikan. R Squared yang dihasilkan dari penggunaan standar internasional (0,510) lebih tinggi dari R Squared yang dihasilkan dari penggunaan standar Domestik (0,191). Artinya hasil menunjukkan bahwa menurut standar internasional respon pengumuman laba lebih tinggi terhadap peningkatan capital gain.Sayangnya, koefisien regresi naik menurut standar internasional dari -0,950 menjadi -1,446 tetapi tingkat signifikansinya menurun, dan masih tidak signifikan. Kata Kunci: Standar Akuntansi Domestik, Standar Akuntansi Internasional, Kualitas Laba, ERC, Koefisien Model Regresi.
Pengaruh Harga Dan Lokasi Terhadap Volume Penjualan Ikan Di Pasar Kecamatan Deli Tua Kab. Deli Serdang Sumatra Utara Fitri Dalmayani; Rahmi Syahriza; Reni Ria Armayani Hasibuan
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3299

Abstract

ABSTRACT  This study aims to determine the effect of price and location on sales volume in Pasar Kecamatan Deli Kab. Deli Serdang, North Sumatra. This study uses a quantitative method with a descriptive approach. The population in this study were fish sellers in the Deli Tua sub-district market. The sample in this study were 58 respondents. Data collection methods in this study using questionnaires and interviews. The analytical method used was multiple linear regression analysis with data analysis using SPSS version 22. The results showed that: 1) Prices have a positive and significant effect on the volume of fish sales in the Deli Tua sub-district market, this is indicated by the regression coefficient which has a positive value, namely 0.108 or 10.8% and the tcount value is greater than ttable, namely 0.784 > 0.678. 2) Location has a positive and significant effect on the volume of fish sales at the Deli Tua sub-district market. This is indicated by the regression coefficient which is positive, namely 0.783 or 78.3%% and the tcount value is greater than ttable, namely 5.487 > 0.678. 3) Price and location have a simultaneous effect on the volume of fish sales in the Deli Tua sub-district market, this is shown by the results of the F (simultaneous) test with a Fcount value that is greater than Ftable, namely 9.843> 3.16 and also a coefficient value of 0.606, in other words, the effect the price and location of the sales volume of fish in the Deli Tua sub-district market amounted to 60.6% while the remaining 39.4% of the volume of fish sales in the Deli Tua sub-district market was influenced by other factors. Keywords : Price, Location, Sales Volume
KEPUASAN KERJA, DISIPLIN KERJA, LINGKUNGAN KERJA, DAN LOYALITAS KERJA PENGARUHNYA TERHADAP KINERJA PEGAWAI PADA DINAS KOMUNIKASI DAN INFORMASI KABUPATEN POHUWATO Idris Pakaya; Moh. Rolli Paramata; Yakup Yakup; Deby R. Karundeng
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3391

Abstract

PERBANDINGAN PENGGUNAAN SHOPEEPAY TERHADAP BELANJA ONLINE Denisa Nopita; Sri Siti Nuraini; Betanika Nila Nirbita
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3113

Abstract

ABSTRACTTechnological advances that are developing rapidly have a major impact on behavior patterns in society. As in carrying out daily activities such as shopping, currently many people carry out online shopping activities as a form of technological progress. This research is a quantitative analysis research with a literature review approach. The purpose of this study is to compare the use of ShopeePay to online shopping. The impact of this technological development has also replaced the transaction method with the use of e-wallets, supported by high usage by the public so that business people are aggressively creating various e-wallet applications. Shopee is one of the e-commerce companies that introduces an e-wallet feature called Shoppepay with the aim of providing convenience and providing many benefits so that many people are interested in using ShopeePay. The results of this study are that Indonesian people still use Shoppepay as a transaction tool through the rise of other e-wallets. Shoppe users still use ShopeePay as a transaction tool for online shopping.Keywords: Technology, E-commerce, ShopeePay.
PENGARUH SUMBER DAYA MANUSIA PELAKU USAHA DAN INOVASI PRODUK TERHADAP KOMITMEN BERUSAHA (STUDI KASUS UMKM IWAPI KOTA MEDAN) Yusrita Yusrita; Nur Augus Fahmi
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3384

Abstract

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HASIL PRODUKSI KARET DI PT. SOCFINDO AEK PAMINGKE erlina mayasari siregar; Imsar Imsar; Fauzi Arif Lubis
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3298

Abstract

ABSTRACTThis study aims to determine the effect of land area, number of trees and climate change (rainfall) on rubber production at PT. Socfindo Aek Pamingke. The method used is quantitative with secondary data at PT. Socfindo Aek Pamingke. The sample for this research is the number of months of production from 2016-2020, namely 60 research samples. Data analysis technique using SPSS 23.00. The results of this study indicate that based on the t test on land area tcount > ttable 111.675 > 2.00324 which means Ha1 is accepted, meaning that land area has a significant effect on rubber production at PT. Socfindo Aek Pamingke. The t test on the number of trees t count < t table is 0.565 < 2.00324 which means that Ha2 is rejected, meaning that the number of trees does not have a significant effect on rubber production. The results of the t-test for climate change (rainfall) tcount > ttable -3.271 > -2.00324 means that Ha3 is accepted, meaning that climate change (rainfall) has a significant effect on rubber production at PT. Socfindo Aek Pamingke. The results of the F test show Fstatistics > Ftable 4.925 > 2.77 so that it can be concluded that Ha4 is accepted, or in other words land area, number of trees and climate change (simultaneous) affect rubber production at PT . Socfindo Aek Pamingke, where the probability value is 0.004 <0.050.Keywords: Land Area, Number of Trees, Climate Change, Production Results.
PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SUB-SEKTOR KOSMETIK YANG TERDAFTAR DI BEI PERIODE 2016-2020 Deasy Femayona Devi
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3302

Abstract

ABSTRACT The purpose of this study was to determine the effect of dividend policy and firm sizeon firm value in the cosmetic sub-sector manufacturing companies listed on theIndonesia Stock Exchange for the 2016-2020 period.The method used in this study is a quantitative method. The sample used in this study were 6 companies. The samplingtechnique used is purposive sampling. Sources of data used in this study is secondarydata. Data analysis was performed using SPSS Version 23.The results of this studyreveal that 1) dividend policy does not have a significant positive effect on firm valuein the right cosmetics sub-sector manufacturing company as evidenced by tcount of0.179 (0.179 < 3.183) and a significance value of 0.859 (0.859 > 0.05). 2) companysize has a negative effect on firm value in the cosmetics sub-sector manufacturingcompany, this is evidenced by tcount -2,909 (-2,909 < 3.184) and a significance valueof 0.007 (0.007 < 0.05). 3) dividend policy and firm size have a positive influence onfirm value in the cosmetic sub-sector manufacturing companies, this is evidenced byfcount of 4.280 (4.280 < 6.94) and a significance value of 0.24 (0.24 > 0.05) .Keywords: Dividen Policy;Company Size;Company Value.
PENGEMBANGAN METODE PEMBELAJARAN KEWIRAUSAHAAN BERBASIS PRAKTIK UNTUK MENUMBUHKAN MINAT BERWIRAUSAHA MAHASISWA PRODI ADM BISNIS POLMED ika mary pasaribu; safaruddin safaruddin
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3218

Abstract

Entrepreneurship is a science that can be studied and applied, especially in universities. In fact, there are not a few entrepreneurship courses that have been studied in tertiary institutions but have had no impact on students who have completed them other than simply getting grades. So what must be implemented so that the entrepreneurship course that has been completed by the final year students can be applied, not just finished with the mere acquisition of grades. Given the importance of entrepreneurship, facing the global economy and the increasing difficulty of finding jobs for today's university graduates. Students as potential successors to the nation to build the country must think and choose whether aftergraduating from college they will look for work or create jobs. If we observe as Educators, mostly after graduating from college, Alumni compete to find jobs that are in accordance with their fields, rather than entrepreneurship. To achieve the aims and objectives that have been determined, the expected research targets are: 1) The creation of an interest in entrepreneurship from students and entrepreneurship can be created from the educational path. 2) The creation of a new practice-based learning method for entrepreneurship courses that is efficient in delivering entrepreneurship material. 3) The creation of university graduates who are able to create jobs who have an interest in entrepreneurship without having to wait for jobs.Key Word: Metode Pembelajaran berbasis praktik, Minat berwirausaha
PENGARUH PELAYANAN ATMOSFER GERAI DAN PELAYANAN RITEL TERHADAP NILAI HEDONIK DAN PEMBELIAN IMPULSIF PELANGGAN USAHA IRIAN SUPERMARKET DAN DEPARTEMEN STORE KOTA MEDAN Sri Rejeki Manullang
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3394

Abstract

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