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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 419 Documents
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PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL GAJI KARYAWAN Supriani Supriani; Baiq Anggun Hilendri L; L. Takdir Jumaidi
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3330

Abstract

 This research was conducted to see the level of use of the payroll accounting information system that has been implemented by the Bureau of Logistics Bureau of the West Nusa Tenggara regional division regarding the system for recording and calculating payroll which is carried out using the Enterprise Resource Planning (ERP) system and the Payroll system component in the ERP system as a payment system. The researcher aims to determine the effect of the payroll accounting information system on the internal control of employee salary payments at the regional division of the Regional Bureau of Logistics Housing Bureau of West Nusa Tenggara. The sample in this study was 40 employees who were taken based on a purposive sampling technique or several criteria; 1) Located and placed in the NTB regional office, 2) Has duties or positions in the SPI, HR, and finance sections in the NTB regional office, and 3) Has worked for more than one year. Data analysis in this study used SPSS 26 to test the research instrument and used simple linear regression analysis. The results showed that the payroll accounting information system variable had a t count of 8.296 > t table of 2.021 (sig. α/2=0.05/2=0.025 and df=40) with an unstandardized beta coefficient of 0.803 and a significance level of 0.0000 smaller than 0.05, then H1 is accepted. This means that the accounting information system has a significant positive effect on the effectiveness of internal control over employee salaries. Thus the hypothesis in this study is declared proven or accepted. This shows that the higher the use of the payroll accounting information system, the higher the level of effectiveness of internal control of employee salaries at Perum Bulog. Keywords: Accounting Information System, payroll and Internal Control System  Effectiveness
PENGARUH FAKTOR MIKROEKONOMI DAN MAKROEKONOMI TERHADAP HARGA SAHAM SEKTOR PERTANIAN Yasir Maulana; Dikdik Harjadi; Lia Kurniasih
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3051

Abstract

ABSTRACTThe purpose of this study is to examine the variables of microeconomic factors and macroeconomic factors on stock prices of publicly listed agricultural companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The population is 21 companies or 105 financial statement data. The sampling technique used in this study is purposive sampling. The samples taken were 16 companies or 80 financial statement data of agriculture sector companies. The variables of microeconomic and macroeconomic factors consist of Profitability, Liquidity, Solvency, Firm Size, Inflation, Economic Growth and Interest Rates. The method used in this study are panel data regression. The results showed that simultaneously Profitability, Liquidity, Solvency, Firm Size, Inflation, Economic Growth and Interest Rates have a significant effect on stock prices. And pasrtially Profitability has a positive and significant effect, Liquidity has a positive and significant effect, Solvency has a positive and significant effect, Firm Size has no positive effect, Inflation has a positive and significant effect, Economic Growth has no positive effect and Interest Rates has no negative effect on prices share.Keyword : Microeconomic, Macroeconomic, Firm Size, Interest Rate, Stock Price
PEMILIHAN PORTOFOLIO CRYPTOCURRENCY: (BITCOIN, YEARN.FINANCE, DOGECOIN, BINANCE COIN, CARDANO, DAN MONERO) Anatasya Pratiwi Putri; Raja Ria Yusnita; Raja Ade Fitrasari Mochtar
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3249

Abstract

 Cryptocurrency is a digital currency that can be used for transaction tools, using cryptography so that it is difficult to counterfeit. The crypto does not have a physical form, but can still be used as a digital asset. This study aims to determine an efficient portfolio of several cryptocurrencies by forming an Efficient Frontier Line. The efficient frontier line is formed by determining the risk and return of 6 cryptocurrencies, namely Bitcoin, Dogecoin, Yearn.finance, Binance Coin, Monero and Cardano. The technique used to select the sample is direct observation or observation of the prices of 6 cryptocurrencies for the period January-December 2021. In addition, literature studies through journals, news related to cryptocurrencies are also used. To form an efficient portfolio model, this study uses quantitative and qualitative analysis. The result of this study is that there are investment options for investors who like risk, choosing the proportion that maximizes profits with high risk. For investors who do not like high risk, they can choose the minimum proportion, and for moderate investors who can accept the risk of an equal proportion can choose a random proportion. Based on the results of the 3 proportions that will be chosen by investors, Bitcoin is one of the cryptocurrencies that is always chosen to invest because Bitcoin is a crypto that produces efficient returns and risks even though the risk in Bitcoin is quite high at certain returns.Keywords: Cryptocurrency, Risk, Return
ANALISIS PERAN SEKRETARIAT DAERAH DALAM PENGELOLAAN SURAT PADA KANTOR WALI KOTA MEDAN Tazkia Ayu Alharani.YS; Sri Nurul Hasanah; Sri Indah Pertiwi; Isnaini Harahap
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3386

Abstract

PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Waha Rira Nadirah; Azzahra Inayatussyfa; Syahri Ramadhan Saragih
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3142

Abstract

ABSTRACTStatement of Financial Accounting Standards (PSAK) 109 is an important guide considering the many problems regarding zakat, infaq and alms today. This interest has motivated many studies to review PSAK 109. The problem with this research is the suitability of amil zakat financial reporting, related to the disclosure of income from non-halal funds, as well as how to recognize and measure accounting for zakat, infaq/alms. This study aims to map the general description of PSAK 109 which has been discussed from previous articles by utilizing biliometric analysis. This research data is metadata extracted from the Google Scholar database from 2018 to 2023. All information is exported into Research Information Systems (RIS) format for analysis purposes using VOSviewer software. The number of document metadata collected is 252 articles. The results of the analysis show that between PSAK 109, zakat accounting, financial statements, OPZ, BAZNAS, zakat, infaq and alms are interconnected.Keywords: PSAK 109; zakat infaq and alms; BAZ; LAZ; VOSViewer.
ANALISIS PENGELOLAAN KEUANGAN UMKM UNTUK MENINGKATKAN EKONOMI SETELAH PANDEMI DI DESA KOTA PARI Maya Syaula; Ocdy Amelia; Cahyo Pramono
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3381

Abstract

KLASIFIKASI TINGKAT KEPUASAN MAHASISWA TERHADAP FASILITAS PADA FTIK UNIVERSITAS DHARMAWANGSA MEDAN DENGAN ALGORITMA NAIVE BAYES Medi Hermanto Tinambunan; Alfiansyah Hasibuan; Sri Wahyuni; Arif Sobirin Wibowo
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3356

Abstract

ABSTRACT Facilities are a support for the implementation of a process in a business in this case the Dharmawangsa University campus, by increasing the level of student satisfaction with the facilities available, student comfort in learning will be achieved. This study used questionnaire data on 70 respondents who were students of Dharmawangsa University. Previously, the questionnaire consisted of 42 questions. After being tested for validity and reliability, 20 questions were obtained. Then from the results of the questionnaire data, a classification of student satisfaction levels will be carried out using one of the algorithms in data mining, namely Naive Bayes. The results obtained by using the rapid miner application with 50 training data and 19 data testing data, the results obtained are a classification accuracy of 73.68% with a recall value of 83.33% and a precision of 83.33%, then there are 9 attributes that have a value dissatisfaction is higher than the satisfaction score given by respondents, this can be a concern of the leadership to improve these facilities so as to increase the level of satisfaction with the facilities provided by Dharmawangsa University.Keywords: Student Satisfaction, Data Mining, Naive Bayes
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Ari Irawan; Debbi Chyntia Ovami; Argo Putra Prima; Arie Pratania Putri
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3114

Abstract

ABSTRACTThis study aims to determine the effect of disclosure of Corporate Social Responsibility on Corporate Value in banking companies listed on the IDX. This research was conducted at banking companies listed on the IDX using annual reports from 2020-2022. The samples in this study were 43 companies using a purposive sampling technique, namely the samples taken according to the criteria determined by the researcher. The data used is secondary data obtained from the official website, namelywww.idx.co.id. the data analysis method used in this study is the panel regression model. Data management uses the Eviews application version 10. The results of this study are that Corporate Social Responsibility (CSR) does not have a significant effect on Company Value, this can be seen from the probability value > 0.05, namely 0.2252 and the conclusion is that Corporate Social Responsibility (CSR) ) has no significant effect on Firm Value in this case measured by tobinsq.Keywords: Corporate Social Responsibility, Corporate Values
PENGARUH FAKTOR SOSIAL EKONOMI ORANGTUA DAN MUTU PENDIDIKAN DALAM MENINGKATKAN PRESTASI SISWA PADA SD ALWASHLIYAH 4/36 BELAWAN Al Firah; Sri Anita Azizi
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.2863

Abstract

  The process of achieving student achievement at SD ALWASHLIYAH 4/36 Belawan is strongly influenced by the background and economic conditions of the family, school and community environment, physical condition and the level of student confidence. Teaching and learning facilities at SD AlWashliyah 4/36 Belawan are quite limited, so they have to be used alternately. This greatly affects the quality of school education, teachers, and the results of graduates. This study uses mixed data (quantitative and qualitative). The results of testing the hypothesis of parents' socio-economic factors (X1) obtained -1.026 <1.677, then H0 is accepted and H1 is rejected. So that partially the socio-economic factor variables of parents have a significant negative effect on student achievement at SD ALWASHLIYAH 4/36 Belawan. Parents' socio-economic factors cannot be used as a measure of student achievement, the intelligence possessed by students depends on the diligence in learning and the efforts made by students. Testing the quality of education (X2) obtained 12.534 > 1.677, then H0 is rejected and H1 is accepted. So that partially the variable quality of education has a significant positive effect on student achievement at SD ALWASHLIYAH 4/36 Belawan. The quality of education determines the quality of schools such as the principal, classrooms, the ability of teachers to implement quality education programs, comfort in schools, etc. The results of the F test show that the value of Fcount > Ftable is 78.605 > 3.20. So it was concluded that simultaneously parents' socio-economic factors and the quality of education had a significant effect on student achievement at SD ALWASHLIYAH 4/36 Belawan. Keywords: Parents' Socioeconomic Factors, Quality of Education, Student                     Achievement.
ANALISIS PENGARUH PROMOSI, PRODUK, DAN REPUTASI TERHADAP MINAT MENABUNG PENDUDUK KECAMATAN MEDAN SUNGGAL DI BANK SYARIAH Agus Edy Rangkuti; Ahmad Kholil
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3387

Abstract

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