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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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Analisis Penerapan GCG menggunakan Data Time Series BCA dengan Otomasi NVIVO 12 Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Muhammad Razaq Arafi; Zaskia Akhira; Waha Rira Nadirah; Azzahra Innayatussyfa
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4058

Abstract

Implementing good corporate governance is the first step in improving a company's performance, performance and reputation which can become a magnet for consumers and increase business progress. However, corporate governance is not managed well in Indonesia, even though good corporate governance can have a significant impact on the company itself and can even support the Indonesian economy. This research aims to look at the implementation of good corporate governance at Bank Central Asia using time series data with NVivo qualitative data analysis. The data used is an overview of Bank Central Asia's financial and corporate governance data obtained from Bank Central Asia's own good corporate governance report database. The research results show that the implementation of Good Corporate Governance (GCG) at BCA has good performance and the bank's rating based on the company's OER/BOPO data is considered very healthy.
PENGARUH EPS, PER, DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR BANK PERIODE 2017-2021 Faizunnazif Al Barohin; Raden Nasution
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3610

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Earning Share (EPS), Price Earning Ratio (PER), dan Debt To Equity Ratio (DER) terhadap harga saham pada perusahaan subsektor bank yang terdaftar di bursa efek indonesia periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan Bank yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan Purposive Sampling, berdasarkan kriteria yang telah ditentukan terdapat 10 perusahaan yang dipakai dalam penelitian ini. Analisis data dilakukan dengan menggunakan analisis deskriptif, uji asumsi klasik, analisis verifikatif (analisis regresi linear berganda & uji koefisien determinasi) dan pengujian hipotesis.Hasil penelitian ini menunjukkan bahwa secara parsial Earning Per Share berpengaruh positif terhadap harga saham, Price Earning Ratio berpengaruh positif terhadap harga saham, dan Debt To Equity Ratio berpengaruh negatif terhadap harga saham. Serta secara simultan (bersamaan) Earning Per Share, Price Earning Ratio, dan Debt To Equity Ratio berpengaruh terhadap harga saham.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA PEGAWAI PADA KANTOR BADAN PENDAPATAN DAERAH UPT WILAYAH IX KECAMATAN PERCUT SEI TUAN M. Andika; Nurain 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.v6i2.3551

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemimpinan transformasional dan lingkungan kerja terhadap motivasi kerja pegawai pada Kantor Badan Pendapatan Daerah UPT Wilayah IX Kecamatan Percut Sei Tuan. Jenis penelitian adalah kuantitatif. Sesuai  dengan data yang diperoleh maka populasi  dalam penelitian ini adalah Pegawai Kantor Badan Pendapatan Daerah UPT Wilayah IX Kecamatan Percut Sei Tuanyaitu sebanyak 30 orang. Dalam   pengambilan sampel, peneliti menggunakan teknik sampling jenuh. Maka dari itu, pada penelitian ini menggunakan seluruh populasi untuk dijadikan sampel yaitu sebanyak 30 orang. Teknik pengumpulan data dalam penelitian ini dengan observasi, dokumentasi serta kuesioner dengan skala pengukuran data Skala Likert. Teknik analisis data menggunakan uji validitas, reliabilitas dan asumsi klasik. Metode analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Hasil penelitian secara parsial menunjukkan bahwa kepemimpinan transformasional berpengaruh positif dan signifikan terhadap motivasi kerja pegawai, Lingkungan kerja berpengaruh positif dan signifikan terhadap motivasi kerja pegawai. Secara simultan, hasil penelitian menunjukkan bahwa kepemimpinan transformasional dan lingkungan kerja berpengaruh positif dan signifikan terhadap motivasi kerja pegawai pada Kantor Badan Pendapatan Daerah UPT Wilayah IX Kecamatan Percut Sei Tuan dengan Fhitung (54,283) > Ftabel (3,34), dan nilai signifikansi sebesar 0,000 < 0,05. Diperoleh nilai koefisien determinasi yang sudah disesuaikan (R Square) sebesar 0,801 hal ini berarti 80,1% variabel dependen dapat dijelaskan oleh variabel independen sedangkan sisanya dijelaskan oleh variabel lain diluar variabel yang diteliti.
PENGARUH ARUS KAS, STRUKTUR MODAL DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDONESIA TAHUN 2018-2021 Sri Retnoningsih; Fajar Wulaningsih
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3751

Abstract

This research is motivated by the global economic crisis and multidimensional crisis triggered by the co-19 pandemic. Debt vulnerability and its effects on the economy might worsen if global economic difficulties persist. Because of this, the business may have trouble meeting its debt obligations and may ultimately fail and is in danger of being dissolved. The purpose of this study is to empirically explore the influence of cash flow, capital structure, and operational capacity in the setting of financial hardship. The 112 studies covered the years 2018 through 2021 and included a sample size of 28 food and beverage producers trading on the Indonesia Stock Exchange. All of the information for this research came from a planned selection of participants. The data in this study was analysed using a multiple linear regression model in SPSS Version 25. As a stand-in for Financial Distress, we employed the Almant Z-Score technique. This study demonstrated that a number of factors significantly impacted financial hardship, including cash flows from operating operations, cash flows from investment activities, cash flows from financing activities, capital structure, and operational capabilities. Cash flow from operating activities and operating capacity are positively and significantly related to financial stress. Financial stress is mostly caused by insufficient investment cash flow, insufficient financing activity cash flow, and insufficient capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAYANAN PADA PERUSAHAAN UMUM DAERAH (PERUMDA) MUARA TIRTA KOTA GORONTALO Lutfi Madjid; Deby R. Karundeng; Moh. Afan Suyanto
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3335

Abstract

This study aims to analyze the factors that influence the quality of service at the Regional Public Company (Perumda) Muara Tirta, Gorontalo City. The sample that was used as the research target was parties related to service quality at the Muara Tirta Regional Public Company (Perumda) in Gorontalo City, totaling 101 people, and all of them became respondents. The method used is a quantitative method using multiple linear regression. Based on the test results, it shows that the variable customer quality has a positive and significant effect on service quality, professional quality has a negative and insignificant effect on service quality, management quality has a positive and significant effect on service quality, and simultaneously customer quality, professional quality, and management quality simultaneously simultaneous positive and significant effect on service quality
ANALISIS EKSPOR, IMPOR, NILAI TUKAR DAN INFLASI TERHADAP PRODUK DOMESTIK BRUTO INDONESIA Erni Febrina Harahap; Natasya Wulan Devinda; Ridwan Juleo Fitra
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3664

Abstract

AbstractThis study aims to determine the effect of exports, imports, exchange rates and inflation on Indonesia's Gross Domestic Product. The data used in this study is data based on the years 1981-2020 derived from reports and compilations of publications from the World Bank. The Model used is multiple linear regression with ordinary least square (OLS) analysis method. The results showed that import and inflation variables are significant to Indonesia's GDP, while exports and inflation are not significant to Indonesia's GDP. The value of the coefficient of determination (Adj. R2 = 0.981) shows that Indonesia's GDP of 98.1 percent is owned by exports, imports, exchange rates and inflation, while the remaining 1.9 percent is owned by factors other than this study.Keywords: export, import, exchange rate, inflation, Gross Domestic Product, Ordinary Least SquaresAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh ekspor, impor, nilai tukar dan inflasi terhadap Produk Domestik Bruto Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder dari tahun 1981-2020 yang bersumber dari berbagai laporan dan kompilasi publikasi dari World Bank. Model yang digunakan adalah regresi linear berganda dengan metode analisis ordinary least square (OLS). Hasil perhitungan menunjukkan bahwa variabel impor dan inflasi signifikan terhadap PDB Indonesia, sedangkan ekspor dan nilai tukar tidak signifikan terhdap PDB Indonesia. Nilai koefisien determinasi (Adj.R2 = 0,981) Menunjukkan bahwa PDB Indonesia sebesar 98,1 persen dipengaruhi oleh ekspor, impor, nilai tukar dan inflasi, sedangkan sisanya 1,9 persen dipengaruhi oleh faktor-faktor lain diluar model penelitian ini.Kata Kunci: ekspor, impor, nilai tukar, inflasi, Produk Domestik Bruto, Ordinary Least Square
PENGARUH KUALITAS PELAYANAN DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PADA APOTEK K-24 SURABAYA Sholeh Ibrahim; Jimmy Ignatius
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3666

Abstract

The spread of covid-19 in indonesia had had a very extraordinary impact on all indonesian people.  The non-essential sector had experienced an extraordinary impact, many non-essential companies had had to closed their businesses due to government policies that implement worked from home policies to limit interactions that caused the spread of covid-19.  This studied aims to determine the effect of service quality and brand image on purchasing decisions of k-24 pharmacy Surabaya.  The typed of researched used in this researched was quantitative.  In particular, sampling techniques were often used to collected random data with researched data analysis instruments that had the quantitative statistical aimed of testing hypotheses.  The influence of service quality variables on purchasing decisions had a t valued of 2.706 and a significant valued of 0.009.  This means that the service quality variable had a significant influence on the purchasing decision variable.  The influence of the brand image variable on purchasing decisions had a t valued of 3.847 and a calculated valued of 0.000.  This means that the brand image variable had a significant influence on the purchasing decision variable.  Based on the results of the studied, it shows that the service quality variable had a significant influence on the purchasing decision variable.  Then the brand image variable had a significant influence on the purchasing decision variable.  Based on the researched results above, the author concludes that the service quality variable (x1) and the brand image variable (x2) had a simultaneous effect on the purchasing decision variable (y)
PEMBELIAN KONSUMEN MENGGUNAKAN ALAT-ALAT UKUR, TAKAR, TIMBANG DAN PERLENGKAPANNYA (UTTP) YANG BERTANDA TERA SAH DI KABUPATEN BOALEMO Nurhayati Umar Djafar; Moh. Afan Suyanto; Deby R. Karundeng
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3336

Abstract

The purpose of this study was to analyze consumer behavior towards consumer purchasing decisions using measuring instruments, measures, weights and equipment (UTTP) which are marked as valid in Boalemo Regency. The data used in this study is primary data sourced from filling out questionnaires. The research population is 75 respondents using the incidental method. The analysis technique used to answer research problems and test hypotheses is multiple regression analysis with the help of Statistical Product Service Solution (SPSS) software. The findings of this study are (1) cultural factors have a positive and significant effect on purchasing decisions, (2) social factors have a positive and significant effect on purchasing decisions, (3) personal factors have a positive and significant effect on purchasing decisions, (4) psychological factors have a positive effect and significant to the purchase decision.
PENGARUH BIAYA PENGIRIMAN DAN ESTIMASI PENGIRIMAN TERHADAP KEPUASAN PELANGGAN PADA PT. LAUTAN BENUA NUSANTARA INDONESIA DI MEDAN Manurung, Pasquita Patricia; Rangkuti, Sahnan; Firah, Al
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4475

Abstract

This research aims to determine the effect of shipping costs and delivery estimates on customer satisfaction at PT. Lautan Benua Nusantara Indonesia in Medan. The number of samples in this research was 150 customers from a total population. Sample selection uses saturated samples. This research method is a quantitative method. The data collection technique uses primary data and secondary data in the form of a questionnaire using a Likert scale. The results of the t test with a value of tcount < ttable (1.230 < 1.655) mean that shipping costs have no effect on customer satisfaction at PT. Lautan Benua Nusantara Indonesia in Medan. The results of the t test with a value of tcount > ttable (6.108 > 1.655) mean that delivery estimates have a positive and significant effect on customer satisfaction at PT. Lautan Benua Nusantara Indonesia in Medan. The results of the F test with a value of Fcount (20.591) > Ftable (3.060) mean that the variables of shipping costs and delivery estimates have a significant effect on customer satisfaction. The calculation results obtained a coefficient of determination of 0.219 (21.9%). Customer satisfaction is influenced by shipping costs and delivery estimates. Meanwhile, the remaining 78.1% was influenced by other variables not studied. The better the goods delivery process, the greater customer satisfaction will be. The process of arriving goods to customers is not optimal and does not match delivery estimates because the means of transportation used are often damaged. Customer satisfaction is closely related to on-time delivery, safety of goods (goods are not reduced, not damaged, not lost, guarantee compensation). However PT. Lautan Benua Nusantara Indonesia in Medan is not optimal enough in managing timeliness and there is no guarantee of compensation.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (Studi Empiris pada OPD BPKAD Pemerintahan Kota Bima) RAMADHAN, M ZIQRY; Nurabiah, Nurabiah
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4284

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman standar akuntansi pemerintah (SAP) dan pemanfaatan sistem informasi akuntansi (SIA) terhadap ualitas laporan keuangan pemerintah daerah dengan kompetensi sumber daya manusia (SDM) sebagai variabel moderasi. Jenis penelitian ini menggunakan penelitian asosiatif dengan metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh secara langsung dengan melakukan penyebaran kuesioner kepada OPD di BPKAD Kota Bima. Penentuan sampel dengan teknik purposive sampling dengan kriteria pegawai yang bekerja di BPKAD Kota Bima dan Menjabat sebagai Kepala Bidang, Sekretaris, Bendahara, dan Staf Keuangan, sehingga diperoleh jumlah keseluruhan sebanyak 75 responden. Adapun alat analisis data menggunakan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa pemahaman standar akuntansi pemerintahan tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan pemanfaatan sistem informasi akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kompetensi sumber daya manusia tidak dapat memoderasi pengaruh pemahaman standar akuntansi pemerintahan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia dapat memperlemah pengaruh pemanfaatan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah.

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