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INDONESIA
Bisnis Net : Jurnal Ekonomi dan Bisnis
ISSN : 26213982     EISSN : 27223574     DOI : https://doi.org/10.46576/bn
Core Subject : Economy,
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
Articles 51 Documents
Search results for , issue "Vol 6, No 2 (2023)" : 51 Documents clear
PENGARUH PELATIHAN, IKLIM ORGANISASI DAN KOMPETENSI TERHADAP KINERJA PEGAWAI BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH PROVINSI SUMATERA UTARA Monica Dwi Suci; Julianto Hutasuhut; Abd Rasyid Syamsuri; Adrial Falahi
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3397

Abstract

This study aims to analyze the effect of training, organizational climate and competence on the performance of employees of the Regional Tax and Retribution Management Agency of North Sumatra Province. The type of research used is quantitative. the study population amounted to 265 civil servants (ASN). The sampling technique used was subjectively purposive sampling. Thus, the number of samples in this study were 84 Civil Servants (PNS). Data collection techniques used were observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the Statistical Product Software Solution (SPSS) program. The results of the t test show that training has a positive and significant effect on employee performance, organizational climate has a positive and significant effect on employee performance and competence has a positive and significant effect on employee performance at the Regional Tax and Retribution Management Agency of North Sumatra Province. Simultaneously training, organizational climate and competence have a positive and significant effect on the performance of employees of the Regional Tax and Retribution Management Agency of North Sumatra Province. The adjusted coefficient of determination (R Square) is 0.703, this means that 70.3% of the dependent variable can be explained by the independent variable while the rest (100% - 70.3% = 29.7%) is explained by other variables outside the variables studied.Keywords: Training, Organizational Climate, Competence, Employee Performance
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TRANSPORTASI DARAT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Zikra Aditya Rifqi; Mariaty Ibrahim
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3671

Abstract

One way that can show how a company's financial performance is good or not, namely by analyzing financial statements consisting of the ratio of likidity, solvency, profitability and activity. By obtaining the value of the ratio, it can measure the financial performance of the company that is being run. This study aims to determine the financial performance of land transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. This study used quantitative-descriptive analysis method. Data analysis techniques use analysis of financial ratios (liquidity, solvency, profitability and activity). The results of this study show that the liquidity ratio is not good, solvency is not good, profitability is not good and activity is good so that the company's financial performance is declared less good.
PENGARUH ANGKA HARAPAN HIDUP DAN HARAPAN LAMA SEKOLAH TERHADAP INDEKS PEMBANGUNAN MANUSIA Dastanta irvan Ginting; Irsad Lubis
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3884

Abstract

This research aims to investigate the influence of life expectancy and years of schooling on the Human Development Index (HDI) in Langkat Regency. The research findings indicate a positive correlation between life expectancy and HDI, affirming that an increase in life expectancy correlates with an improvement in HDI. This phenomenon reflects the positive impact of enhanced community health on overall human development. Furthermore, years of schooling have also been proven to play a crucial role in shaping HDI. The analysis results demonstrate that communities with higher years of schooling tend to have a higher HDI. This illustrates a close relationship between investment in formal education and the enhancement of human development levels. The research contributes valuable insights into the factors that drive sustainable human development in the context of Langkat Regency.Keywords : Life Expectancy, Years of Schooling, Human Development Index
PENGARUH KUALITAS PELAYANAN DAN CITRA PERUSAHAAN TERHADAP KEPUASAN PELANGGAN LABORATORIUM LABBIOGEN DI SURABAYA Jois Fera Diana; Achmad Djoni Sudirman
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3693

Abstract

This study aims to determine whether service quality and company image have an effect on customer satisfaction at the Labbiogen Laboratory in Surabaya. This research is a descriptive quantitative type with a population of 92 customers of Labbiogen Laboratory in the city of Surabaya and samples were obtained using a purposive sampling technique, where the criterion was that the customer had at least checked at least 2 times. The research data is primary data using a questionnaire which is distributed using a Google Form, which is done to avoid transmission of the Covid-19 virus. The results showed that: Service Quality and Corporate Image have a significant effect on Customer Satisfaction of the Labbiogen Laboratory in Surabaya, both partially and simultaneously. From the results of the coefficient of determination, the R2 value is 0.479 or 47.90%. This shows that customer satisfaction can be explained by 47.90% by the independent variables namely Service Quality and Company Image). While 52.10% of the variable Customer Satisfaction is explained by other variables outside the independent variables in this study.
PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Irfan Aulia Zamsy; Mariaty Ibrahim
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3674

Abstract

This study aims to determine the effect of operating costs and sales volume on net profit in Retail Sector Companies and Food and Beverage Distributors on the Indonesia Stock Exchange. The method in research is quantitative. The type of data used is secondary data because it is obtained from documents, information, and annual income statement data of retail sector companies and food and beverage distributors on the Indonesia Stock Exchange for the period 2017 to 2022. From data analysis which includes classical assumption tests, linear regression analysis, hypothesis tests and determination coefficient tests, it is concluded that operating costs have a negative and significant effect on net income, sales volume has a positive and significant effect on net income, and the results of the F test of operating costs and sales volume on net profit show operating costs and sales volume simultaneously have a significant effect on net profit.Keywords: Operating Expenses, Sales Volume and Net Profit.
PENGARUH RASIO KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK PERKREDITAN RAKYAT DI KABUPATEN DELI SERDANG TAHUN 2018 - 2022 Lukman Hakim Siregar; Kristin Tamba
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4009

Abstract

This research aims to find out how the bank health ratio influences the financial performance of Rural Banks in Deli Serdang Regency. This data collection technique is to process quantitative data, which uses secondary data, namely quarterly financial reports for the 2018-2022 period from published reports from the Financial Services Authority. The objects of this research are 15 Rural Banks in Deli Serdang Regency. The data analysis method is using the RGEC method, namely: Risk Profile, Good Corporate Governance, Earnings, and Capital. Data analysis uses descriptive statistical analysis, namely data normality test, hypothesis test, autocorrelation test, f test, t test and multiple linear coefficient of determination test. The results of this research explain that the research data is not normally distributed. The results of the Autocorrelation Test have a relationship between variable Y and variable Hypothesis testing explains that the CAR and ROA variables have a positive effect and the BOPO variable has a negative effect on ROA. The coefficient of determination is 1.069 < 3.12 or Sig value. 0.368 > 0.05. So it can be concluded that there is no influence of X1, X2 and X3 simultaneously on Y (Net Profit). Keywords : Bank Health Ratio, Financial Performance, Rural Bank.
PENGARUH KUALITAS PRODUK, DUTA MEREK DAN KEPERCAYAAN MEREK TERHADAP MINAT BELI PADA PRODUK SCARLETT WHITENING DI SURABAYA Aideleyde Chrisyarinta Sulistioki Van Berren; Arief Widijatmoko
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3684

Abstract

The main problem raised in this study is the effect of product quality, brand ambassador, and brand trust on the intention to buy Scarlett Whitening products (a case study in the people of Surabaya). The background of this research is the increasingly widespread development of the skincare industry in terms of quality improvement and promotion involving brand trust and brand ambassador, so that skincare products are increasingly popular with various groups, apart from other factors that encourage them to do skincare, such as increasing self-confidence through bright and healthy skin. Therefore, this study aims to: 1) determine the effect of product quality on buying interest; 2) determine the effect of brand ambassadors on buying interest; 3) determine the effect of brand trust on buying interest; and 4) determine the effect of product quality, brand ambassadors, and brand trust on the interest in buying products of the people of Surabaya in Scarlett Whitening products. Because it seeks to reveal the effect of the independent variable on the dependent variable, the approach used is a quantitative approach. The sample for this study were university students and the people of Surabaya who had bought and used Scarlett Whitening products as many as 106 respondents. Data was collected through questionnaires, which were then analyzed by T-test (partial), F-test (simultaneous), and R2-test (determination) througt the IBM SPSS v 25 for Windows application. The results of this research indicate that: 1) product quality influences buying interest; brand ambassadors have no effect on buying interest; 3) brand trust has an effect on buying interest; and 4) product quality, brand ambassadors, and brand trust simultaneously has an effect on buying interest of the people of Surabaya in Scarlett Whitening products. The ability of the three independent variables to influence the variable of interest in buying products of the people of Surabaya in Scarlett Whitening products simultaneously is 51.8%, with a details of product quality variable contributed 23.7%, the brand ambassador variable contributed 10.8%, while the product trust variable contributed 17.3%.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Izlin Pratiwi; Lukman Effendy; Widia Astuti
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3354

Abstract

The purpose of this study was to determine how corporate governance mechanisms (number of boards of directors, proportion of independent commissioners, ownership concentration and number of audit committees) and intellectual capital performance affect the financial performance of manufacturing companies listed on the IDX in 2019-2021. The quantitative approach used in conducting this research. The sample used was 129 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 which became the focus of this study using secondary data. The panel data regression model is used to measure the dependent variable, namely Return on Asset (ROA). While the independent variables are the number of boards on directors, the proportion of independent commissioners, ownership concentration and the number of audit committees and intellectual capital. Purposive sampling as a sampling technique. This study uses the E-Views version 10 program for panel data regression analysis as a data analysis technique. The test results show that the company's financial performance is influenced by intellectual capital, but not by the number of boards on directors, the proportion of independent commissioners, ownership concentration and the number of audit committees.
ANALISIS BIAYA PRODUKSI DAN PERHITUNGAN TARIF AIR MINUM PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN LOMBOK TIMUR Ilma Nopita Sari; Herlina Pusparini; Nurabiah Nurabiah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3549

Abstract

The study aims to determine the determine the calculation of production costs and water tariffs at the Regional Drinking Water Companies (PDAM) of East Lombok Regency. The calculation of production costs uses the calculation of raw material costs, labor costs, and factory overhead costs, and the calculation of new water tariffs based on PERMENDAGRI Number 21 of 2020 to achieve the principle of full cost recovery. This research uses a quantitative descriptive method with primary data sources obtained through documentation. The results and discussion show that when calculating the production costs of PDAM Lombok Regency, the amount is in accordance with the results of the research. However, it must still divide the production cost components, and the cost structure at the PDAM only uses water source costs, water treatment costs and factory overhead costs. The calculation of the current PDAM tariff with the  researcher’s calculation based on PERMENDAGRI Number 21 of 2020, where there is a significant difference and can result in losses to consumers who use the PDAM
THE ANALYSIS OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN IMPROVING COMPANY PERFORMANCE AT SUB-HOLDING PT. PELINDO MULTI TERMINAL Aulia Fitri Ramadhani; Sahnan Rangkuti; Suardi Suardi
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4042

Abstract

Good business governance (GCG) is essential for the sustainability and development of a company in the future. The principles of implementing GCG, which include transparency, accountability, responsibility, independence, and fairness, are fundamental in managing business, especially in state-owned companies as regulated in the Minister of State for State-Owned Enterprises Regulation Number: PER – 01 / MBU/2011 concerning the Implementation of Governance Good Company (Good Corporate governance).PT. Pelindo Multi Terminal is a sub-holding company of PT Pelabuhan Indonesia (Persero), which manages port business entities in multipurpose terminal operations in Indonesia. The implementation of good corporate governance in the company has not been optimal due to a lack of socialization to communicate, educate, and convey information about GCG to employees by position holders.This research uses qualitative research methods with informants from relevant positions, company employees and service users. The research results show a lack of socialization from office holders so that new employees do not understand GCG, the principles of accountability, starting from the delivery of information and financial reports, have not been carried out promptly, and the principles of responsibility in service sessions have not been maximized, indicated by, among other things, limited internet access and providing comfort and satisfaction to customers.