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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 KEPEMIMPINAN, MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DI SDN 060813 Refli Renaldi; Syati Manaharawan Siregar
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3393

Abstract

PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Angelia Alfatwa Rusandi Siregar; Bildanur Mauli Ginting; Windy Salsa Febrianti; 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.v6i1.3382

Abstract

PENGARUH LITERASI KEUANGAN DAN LITERASI DIGITAL TERHADAP KINERJA UMKM KOTA BIMA Nurul Huda; Aliah Pratiwi; Aris Munandar
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3324

Abstract

ABSTRACTThis study aims to see whether Financial Literacy and Digital Literacy affect the performance of MSMEs in Bima City. This research was conducted on MSMEs in Bima City. This study used a quantitative research method. The research object used is UMKM in Bima City. The number of MSMEs currently registered in Bima City is 5,868 MSMEs. The sampling method uses simple random sampling with a purposive sampling technique with the criteria of MSMEs that are still actively running their business in the year of research, MSMEs that have used recording applications in running their business and use social media as promotional media. Data collection techniques are carried out by means of observation, documentation, interviews, and questionnaires. The questionnaire was distributed to 100 MSMEs that have implemented digital applications. The data analysis technique uses the Classical Assumption Test, Multiple Linear Regression Analysis, t-test and F-test. The results show that financial literacy has no significant effect on the performance of UMKM in Bima City, while digital literacy has a significant effect on the performance of UMKM in Bima City.Keywords : Financial Literacy, Digital Literacy, MSME Performance
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN Rizqy Fadhlina Putri; Shita Tiara; Rini Fadhillah 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.v6i1.3279

Abstract

ABSTRACT Analysis of the effect of sustainability report disclosure on financial performance using profitability ratios (ROA). The population in this study are mining companies that submitted sustainability reports using the GRI G4 standard between 2016 and 2020 and are listed on the Indonesia Stock Exchange. The object of this case study is a mining company that is traded on the Indonesian Stock Exchange. Nine organizations became the entire company sample for this study, which was conducted over five years. Multiple linear regression is used as a data analysis method. The research findings show that the economic, environmental, and social aspects of transparency all have a beneficial impact on a company's financial performance.Keywords: Sustainability Report (SR), Disclosure of Economic Aspects, Disclosure of Environmental Aspects, Disclosure of Social Aspects, Return On Assets (ROA)
PENGARUH KOMPETENSI KERJA DAN MASA KERJA TERHADAP PENGEMBANGAN KARIR KARYAWAN PADA PT. SOCFINDO BANGUN BANDAR DOLOK MASIHUL SERDANG BEDAGAI Linda Feronika Simanjuntak; Muhammad Asnawi; Al Firah
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.2874

Abstract

 Work competence and tenure is a very important issue in the field of human resources related to improving the career development of employees at the company. Based on the fact that an employee/employee will need a series of knowledge, skills and abilities that are developed to work well and successfully in positions encountered during his career, then career development is an important thing to do to change the human resources of an organization, from a situation to another better state through long-term education and experiential learning in preparing employees for future responsibilities. Career development aims to produce organizational human resources that are reliable and have competencies according to the needs of the organization. The purpose of this study was to determine and analyze the effect of work competence and tenure on employee career development at PT. Socfindo Builds DolokMasihul Port, Serdang Bedagai Regency. The data analysis technique is multiple linear regression analysis. The sample studied was 85 people. The results of the regression analysis obtained a tcount value of 4.943 >ttable 1.663 so it can be concluded that Ho is rejected and H1 is accepted, which means that work competence has a significant influence on employee career development. The results of the regression analysis obtained tcount of 3.828 >ttable 1.663, it can be concluded that Ho is rejected and H2 is accepted, which means that tenure has a significant influence on employee career development. The Fcount value is 49.656 >Ftable 2.37, so it can be concluded that the variables of work competency (X1) and years of service (X2) simultaneously (together) affect the career development variable (Y). Keywords : Work Competency, Tenure, Career Development 
ANALISIS FASILITAS PERGUDANGAN DALAM MENINGKATKAN EFISIENSI GUDANG PADA PT. KAWASAN INDUSTRI MEDAN Anggiat Robinson Simatupang; Sahnan Rangkuti; Azizah Hanum
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3389

Abstract

Pengaruh Pajak Tangguhan Dan Kepemilikan Manajerial Terhadap Persistensi Laba Dengan Tingkat Utang Sebagai Variabel Pemoderasi I Gede Adi Indrawan; Dhea Amelia; Lodang Prananta Widya Sasana
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3275

Abstract

ABSTRACTThe Effect of Deferred Tax and Managerial Ownership on Profit Persistence with DebtLevels as a Moderating Variable (Empirical Study of Property and Real Estate CompaniesListed on the IDX for the 2017-2021 period). This study aims to analyze the Effect ofDeferred Tax and Managerial Ownership on Profit Persistence with Debt Levels asModerating Variables in property and real estate sector companies listed on the IndonesiaStock Exchange (IDX) for the 2017-2021 period. This research is a type of quantitativeresearch and uses assosiative methods. The sampling technique used is purposive samplingmethod. The data analysis technique used was panel data regression analysis, with dataprocessing using the Eviews version 10 program. The results showed that simultaneouslyDeffered Tax and Managerial Ownership had an effect on Earning Persistence. PartiallyDeffered Tax has no effect on Earning Persistence, Managerial Ownership has no effecton Earning Persistence. Debt Level is not able to moderate the effect of Deffered Tax onEarning Persistence, and Debt Level is not able to moderate the effect of ManagerialOwnership on Earning Persistence.Keywords: Deffered Tax, Managerial Ownership, Debt Level, Earning Persistence
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

Page 13 of 42 | Total Record : 419

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