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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 419 Documents
Analisis Rasio Profitabilitas dalam Mengukur Kinerja Keuangan PT. BTPNS Tbk (2020-2022) Menggunakan Nvivo 12 Hastuti Olivia; Hafizah Sri Rahma Wulandari; Dhea Silvia Nandita; Nur Habibah; Ewilda Agustina Dongoran; Dini Nurbaiti Hasibuan
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4050

Abstract

Profitabilitas merupakan hasil akhir bersih dari berbagai kebijakan dan keputusan dimana rasio ini digunakan sebagai alat ukur kemampuan perusahaan dalam memperoleh keuntungan dari setiap rupiah penjualan yang dihasilkan. Rasio Profitabilitas dipengaruhi oleh beberapa aspek yaitu Return on Assets (RoA), Return on Equity (RoE), Cost Income Ratio (CIR), Operational Cost Ratio (BOPO), Profit Sharing to Total Financing Ratio (Rasio Pembiayaan Bagi Hasil terhadap Total Financing dan Net Profit Margin (NPM) Penelitian ini akan melihat seberapa besar pengaruh keenam indikator tersebut terhadap kinerja keuangan PT Bank BTPN Syariah Tbk (2020-2022) Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. terdiri dari laporan keuangan PT.BTPNSTbk tahun 2020-2022 Melalui website https://www.idx.co .id/id.Penelitian ini mengacu pada banyak teori dari literatur yang relevan dengan topik yang diteliti, berupa buku, majalah, esai, atau karya penulis lain yang diterbitkan oleh organisasi atau perusahaan tertentu dan dapat dijadikan sebagai informasi penunjang.Penulis menggunakan pendekatan coding komparatif untuk menganalisis data tersebut menggunakan aplikasi pengolah data yaitu Software NVivo 12 Plus. Metode penelitian yang digunakan adalah metode kualitatif. Hasil penelitian ini adalah keuangan PT. BTPNS Tbk dapat dikatakan baik dan efektif. Hal ini terbukti dengan nilai rasio profitabilitas yang selalu berada di atas standar yang ditetapkan Bank Indonesia, serta nilai rasio lainnya yang juga mengalami peningkatan dari tahun ke tahun.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PUSKESMAS PEMERINTAH DI KABUPATEN LOMBOK TENGAH Dyah Sima Puspa Sari; Wahidatul Husnaini; 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.v6i2.3767

Abstract

This research was conducted to determine the factors that can affect the performance of accounting information systems. This study aims to empirically examine the effect of user involvement in the system development process, personal engineering capabilities of information systems, information technology sophistication, top management support, and user training and education programs on the performance of accounting information systems at the Central Lombok BLUD Health Center. This research is an associative research with a quantitative approach. This study used primary data obtained through the distribution of questionnaires to respondents, who were employees of puskesmas registered as BLUD in Central Lombok Regency. The sampling technique used was purposive sampling of 70 respondents. The analysis technique used is Structural Equation Modeling- Partial Least Square (SEM-PLS). The results of this study show that user involvement in the system development process, personal engineering capabilities of information systems, top management support and user training and education programs have a significant positive effect on the performance of accounting information systems while the sophistication of information technology has no effect on the performance of accounting information systems
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PT SOCFIN INDONESIA Fitri Ayu Lestari; Indra Fauzi
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3516

Abstract

 This study aims to determine the effect of the use of information technology and human resource competence on the effectiveness of accounting information systems at PT Socfin Indonesia. This type of research is descriptive quantitative. The population in this study were all employees of PT Socfindo with a total of 394 employees. The sample used in this study was purposive sampling with a total sample of 30 employees at PT Socfin Indonesia. The data collection method in this study uses primary data. By collecting data through observation, documentation, and questionnaires (Questionnaire). In this study using the validity test, reliability, descriptive analysis test, multiple linear regression analysis, classical assumption test, test the coefficient of determinant (R2) and hypothesis testing with the help of the SPSS 21 program. With the test results in each variable there is a positive and significant influence on system effectiveness Accounting Information. And from the results of the determination test of 0.963 or 96.3%, which shows that there is a simultaneous influence between variables X1 and X2 on variable Y of 96.3% and the rest is influenced by other variables.
PENGARUH NILAI TAKSIRAN DAN BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK RAHN PADA PT. PEGADAIAN SYARIAH Nurliza Lubis; Ainul Yusna Harahap; Agustina Nurul Fajriah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3852

Abstract

The research was conducted with the aim of determining the effect of the estimated value and cost of ijarah on customer decisions in choosing rahn products at PT Pegadaian Syariah. This type of research is quantitative, the source of data used is primary data. The pollulation and sample of this study were rahn customers at Pegadaian Sungai Liput which amounted to 1,949 and a sample of 96 respondents calculated based on the slovin formula. The data obtained were analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis, classical assumption test and hypothesis testing (T Test, F Test and Coefficient of Determination (R2). The results showed that partially the estimated value and cost of ijarah had a significant positive effect on the customer's decision in choosing rahn products. Simultaneously, all independent variables, namely estimated value and ijarah cost, together have a significant positive influence on the customer's decision in choosing rahn products.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN QUALITY OF WORK LIFE TERHADAP KOMITMEN ORGANISASIONAL PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN KECAMATAN PERBAUNGAN KABUPATEN SERDANG BEDAGAI Surya Wardani; Sari Wulandari; Adrial Falahi; M. Guffar Harahap
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3510

Abstract

This study aims to determine and analyze the influence of leadership style, organizational culture and quality of work life on organizational commitment at the Department of Industry and Commerce, Perbaungan District, Serdang Bedagai Regency. The sampling technique used a total sampling of 70 employees. The data collection method in this study uses primary data. By collecting data through observation and questionnaires (Questionnaire). Based on the results of the t test, it shows that leadership style, organizational culture and quality of work life have a positive and significant effect on organizational commitment. The results of the F test show that leadership style, organizational culture and quality of work life simultaneously or together have a positive and significant impact on organizational commitment. The results of testing the coefficient of determination (R2) obtained an R Square value of 0.843 so that it can be concluded that in this study leadership style, organizational culture and quality of work life contributed to organizational commitment of 84.3% and the remaining 15.7% was influenced by other factors not examined in this research.Keywords: leadership style, organizational culture, quality of work life, organizational commitment
BAGI HASIL AKAD MUDHARABAH DENGAN METODE REVENUE SHARING DAN PROFIT SHARING PADA PT. BPRS GEBU PRIMA MEDAN Rizqy Fadhlina Putri; Rini Fadhillah Putri; Nur Fadhillah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4102

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi metode Revenue Sharing. adapun subjek dalam penelitian ini adalah PT. BPRS Gebu Prima Medan, dan objek penelitian ini adalah laporan setoran mudharabah. hasil penelitian ini yaitu Bagi Hasil Mudharabah  adalah pendanaan dimana bank menanggung seluruh biaya modal kerja nasabah. Sesuai rasio yang disepakati bersama, pendapatan yang dihasilkan didistribusikan. Mekanisme pengembalian modal sistem ini dapat menyederhanakan banyak hal bagi klien. Tidak ada bagian dari sistem mudharabah ini yang berdasarkan pada pemakaian.
PENGARUH DEWAN DIREKSI KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP HARGA SAHAM MELALUI RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Naufal Hirmawan Tarihoran; Liza Novietta; Iman Indrafana K.H
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3723

Abstract

AbstractThis study aims to determine the effect of the board of directors, independent commissioners and institutional ownership on return on equity partially. To determine the effect of return on equity mediating the effect of the board of directors, independent commissioners and institutional ownership on stock prices partially. The total population in ithis study was 195 with a sample of 310 data observations. The analysis technique used is Path Analysis.The results showed that the board of directors had a significant positive effect on stock prices, independent commissioners had a significant positive effect on stock prices, institutional ownership had no effect on stock prices, return on equity had no effect on stock prices, the board of directors had no effect on return on equity, independent commissioners has a significant positive effect on return on equity, institutional ownership has no effect on return on equity, return on equity does not mediate the relationship between the board of directors and stock prices, return on equity does not mediate the relationship between independent commissioners and stock prices and return on equity does not mediate the relationship between institutional ownership of share prices in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.Keywords: dewan rediksi, komisaris independent, return on equity
PENGARUH BRAND AMBASSADOR DAN SOCIAL MEDIA MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK KECANTIKAN SCARLETT WHITENING Santa Monica Ginting; Indra Siregar
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3847

Abstract

This research was conducted because of the phenomenon that Scarlett Whitening is the best-selling top brand body lotion and uses marketing techniques such as brand ambassadors and social media marketing, so this study aims to determine the effect of brand ambassadors and social media marketing on purchasing decisions for Scarlett Whitening skincare products. The type of research used in this research is quantitative. The population used in this study were students from several campuses in the city of Medan. The number of respondents consisted of 100 people, using nonprobability sampling technique and determining the sample using purposive sampling. The results of the study show that brand ambassadors and social media marketing have a positive and significant effect on the purchase decision of Scarlett Whitening, either partially or simultaneously. The results of the research on the R Square value show that the brand ambassador and social media marketing variables explain the effect of purchasing decisions by 75.5%, while the remaining 24.5% is explained by other unknown variables in this study.
PENGARUH KESADARAN MEREK DAN KOMUNIKASI PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN (STUDI PADA KONSUMEN AROMA BAKERY & CAKE SHOP MEDAN AMPLAS) Nana Hadisti; Julianto Hutasuhut; Tukimin Lubis; Yayuk Yuliana
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3543

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kesadaran Merek dan Komunikasi Pemasaran Terhadap Keputusan Pembelian (Studi Pada Aroma Bakery & Cake Shop Amplas Medan). Jenis penelitian yang digunakan bersifat kuantitatif. Penelitian ini dilakukan di Aroma Bakery & Cake Shop Amplas, Jln. Panglima Denai, Kota Medan. Pelaksanaan penelitan dimulai dari bulan  Maret 2023  sampai  dengan selesai. Populasi dalam penelitian ini adalah pelanggan Aroma Bakery and Cake Shop Amplas Medan. Populasi dalam penelitian ini adalah konsumen pembeli roti yang datang ke Aroma Bakery and Cake Shop Medan Amplas. Untuk menyederhanakan jumlah sampel, penulis menggunakan rumus di sampaikan Ferdinand (2014). Dengan demikian maka jumlah sampel dalam penelitian ini adalah 112 responden. Teknik pengumpulan data yang digunakan adalah observasi, studi dokumentasi dan kuesioner. Metode analisis penelitian ini adalah regresi linear berganda dengan program Statistical Product Sofware Solution (SPSS). Hasil penelitian menunjukkan bahwa Kesadaran Merek secara parsial berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Komunikasi Pemasaran secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara. Secara simultan diperoleh nilai Fhitung (81.549) > Ftabel (3,08), dan nilai signifikansi sebesar 0,000 < 0,05 artinya Kesadaran Merek dan Komunikasi Pemasaran berpengaruh positif dan signifikan terhadap Keputusan Pembelian (Studi Pada Konsumen Aroma Bakery & Cake Shop Medan Amplas).
PENGARUH IKLIM ORGANISASI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA PT. KARIMUN SEMBAWANG SHIPYARD Cesilia Rahael Ardi Hapsari; Seno Andri; Syofiatul Safitri
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3677

Abstract

Indonesia as a maritime country certainly has a greater opportunity to develop the country's economy in the maritime industry sector, one of which is the shipping industry, this study aims to analyze the influence of organizational climate on employee performance through work motivation as an intervening variable, The research method used is quantitative methods with primary and secondary data sources. Data collection using questionnaires distributed to respondents, The sample in this study amounted to 70 respondents of PT. Karimun Sembawang Shipyard with sampling techniques, namely non probability sampling or total sampling. Data analysis includes Outer Model, Inner Model and Hypothesis Test using SmartPLS 4. The results showed, (1) there is a significant influence of organizational climate on the performance of PT. Karimun Sembawang Shipyard, (2) there is a significant influence of organizational climate on the work motivation of PT. Karimun Sembawang Shipyard, (3) there is a significant influence of work motivation on the performance of PT. Karimun Sembawang Shipyard, (4) there is an influence that the organizational climate on performance through the work motivation of PT. Karimun Sembawang Shipyard.Keywords: Organizational Climate, Employee Performance, Work Motivation