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Ratna Dina Marviana
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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 E-COMMERCE, SOSIAL MEDIA, DAN FINANCIAL TECHNOLOGY TERHADAP PENINGKATAN PENDAPATAN USAHA MIKRO KECIL MENENGAH (UMKM) DI SUMBAWA BESAR Maharani, Aprilia; Nurabiah, Nurabiah
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.4869

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-commerce, sosial media, dan financial technology terhadap peningkatan pendapatan UMKM di Sumbawa Besar. Jenis penelitian ini menggunakan penelitian asosiatif dengan metode kuantitatif. Penelitian ini memperoleh data dengan menyebarkan kuesioner secara langsung dan melalui google forms. Penentuan sample dengan teknik porposive sampling dengan kriteria UMKM yang menggunakan e-commerce, sosial media, dan financial technology dalam penjualannya, sehingga diperoleh jumlah sebanyak 65 UMKM. Adapun alat analisis menggunakan SmartPLS. Hasil penelitian ini menunjukkan bahwa e-commerce, sosial media, dan financial technology memiliki pengaruh yang positif dan signifikan terhadap peningkatan pendapatan UMKM di Sumbawa Besar.
ANALISIS MINAT BERWIRAUSAHA MAHASISWA UNIVERSITAS PALANGKA RAYA Oktaria, Merisa; agustini, Mega; Hariansano, Hendry Wahyu; Setyanto, Zola Ari; Holga, Holga
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5200

Abstract

This research uses qualitative research. And using a comparative method, this research is aimed at looking at the differences in the entrepreneurial motivational interests of early stage business teams and P2MW growth stage business teams. The scope discussed in this research is the entrepreneurial interests of Palangka Raya University students. The objects of the author's research are all 19 students who received grants from the 2024 Student Entrepreneurship Development Program at Palangka Raya University. The research results show that the experience and basic knowledge of entrepreneurship that participants bring to the P2MW program influences the way they interact and utilize this program. And this influences students' entrepreneurial motivational interest. And it is hoped that future researchers will be able to delve more deeply into the topic being researched and have as many informants as possible.
TRANSFORMASI PARADIGMA KINERJA DAN KETAHANAN KEUANGAN PERUSAHAAN DALAM MENYIKAPI KRISIS: SUATU TINJAUAN SISTEMATIS TERHADAP STUDI EMPIRIS 2012–2022 Nasution, Umar Hamdan
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5492

Abstract

This study aims to conduct a systematic review of empirical research on corporate financial performance and resilience in responding to crises during the period 2012 to 2022. Using the PRISMA approach, 60 articles from reputable international (Scopus Q1–Q4) and national (Sinta 1–2) journals were analyzed based on thematic focus, methodology, and industrial sector. The findings indicate a paradigm shift from traditional ratio-based financial approaches to predictive models supported by digital technology and artificial intelligence. The study reveals that integrating historical financial data with unstructured information and applying machine learning algorithms enhances early warning systems for corporate financial distress. This review is expected to provide a conceptual foundation for developing a digital financial resilience model that supports strategic decision-making in the disruption era.
ANALISIS DAMPAK FATWA MUI NO 83 TAHUN 2023 TERHADAP MINAT BELI KONSUMEN STUDI PADA ASN DI PEMERINTAHAN PROVINSI LAMPUNG Nurhaliza, Siti; Albab, Ulil; Sutopo, Heri
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5041

Abstract

Fatwa of the Indonesian Ulema Council (MUI) Number 83 of 2023 which states that defending Israeli aggression against Palestine is haram, triggered a significant reaction among Indonesian society, especially ASN within the Lampung Provincial Government. This research aims to examine the impact of MUI Fatwa Number 83 of 2023 concerning Interest in Purchasing ASN (State Civil Apparatus) within the Lampung Provincial Government on products from companies involved in illegal activities in Palestine. This research applies qualitative methods through in-depth interview techniques to obtain data from ASN who work in the Lampung Provincial Government Office and its surroundings as respondents. The research results show a significant change in ASN buying interest, where the majority of respondents began to avoid products affiliated with companies involved in illegal activities and looked for alternatives that were in accordance with their religious principles. This change has an impact on reducing ASN's buying interest in affiliated products, as well as fulfilling ASN's compliance with the Fatwa issued by the MUI. However, some respondents still have difficulty finding alternative products that are equivalent in terms of quality and price, so this research highlights that a full transition to alternative products may require more time and effort.
PENGARUH AKUNTANSI SEKTOR PUBLIK DALAM PENERAPAN AKUNTABILITAS TERHADAP KINERJA INSTANSI PEMERINTAH DALAM MENCEGAH FRAUD Wahyuni, Neni Sri; Harahap, Zufrizal; Sembiring, Pestaria Br; Tarigan, Desi Tamala Br; Ramadani, Novita
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.4614

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh praktik akuntansi sektor publik terhadap penerapan akuntabilitas dan kinerja instansi pemerintah dalam mencegah fraud. Metode penelitian yang digunakan adalah survei dengan kuesioner yang disebar kepada pejabat tingkat menengah dan atas di beberapa instansi pemerintah. Hasil analisis data menggunakan regresi menunjukkan bahwa praktik akuntansi sektor publik memiliki pengaruh signifikan terhadap penerapan akuntabilitas. Selain itu, penerapan akuntabilitas juga berkontribusi secara positif terhadap kinerja instansi pemerintah dalam mencegah fraud. Temuan ini memberikan dukungan empiris bagi pentingnya praktik akuntansi sektor publik yang baik dalam meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan publik serta mencegah kecurangan di sektor pemerintah. Penelitian ini juga mengkaji pengaruh manajemen laba terhadap kinerja keuangan. Sampel penelitian terdiri dari 31 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tiga tahun dari 2007-2009. Data dianalisis menggunakan regresi berganda dan regresi sederhana. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan leverage memiliki dampak signifikan terhadap manajemen laba. Kepemilikan manajerial, ukuran komisaris, keberadaan komisaris independen, ukuran komite audit, serta ukuran perusahaan tidak memiliki hubungan yang signifikan dengan manajemen laba. Selanjutnya, manajemen laba memiliki dampak signifikan terhadap kinerja keuangan.
PENGARUH GOLD PRICE DAN LOAN INTEREST RATES TERHADAP ACCOUNTS RECEIVABLE PADA PT PEGADAIAN (PERSERO) Ramli, Anwar; Nurman, Nurman; Karmila, Yusri
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5319

Abstract

PT Pegadaian (Persero) is one of the BUMN that has an important role in providing financing services with collateral, one of which is gold. One of the factors that can affect the financial performance of PT Pegadaian is the gold price and loan interest rates. Both play an important role in determining the volume and quality of the company's receivables, especially those related to pawn financing. So the purpose of the article is to determine the effect of gold price and loan interest rates on accounts receivable at PT Pegadaian (Persero) in Makassar City. This study was conducted at PT Pegadaian in Makassar City. The data collection method used interviews, documentation studies, observations. The data analysis technique used in this study is statistical analysis. Therefore, the data must be quantitative data. The results and discussion, it can be concluded that: 1) The impact of gold price has a significant positive effect on accounts receivable at PT. Pegadaian. The impact of gold price plays an important role in the pawn business, especially at PT Pegadaian, which is the main collateral for loans. Fluctuations in gold prices have a direct impact on the value of collateral, which in turn affects the amount of loans that can be disbursed by PT Pegadaian. When the gold price increases, the value of collateral increases, allowing PT Pegadaian to offer higher loans. This of course causes an increase in the volume of pawn transactions and accounts receivable; 2) The impact of loan interest has a significant negative effect on accounts receivable at PT. Pegadaian. The impact of loan interest plays an important role in shaping borrowers' decisions. When loan interest is low, the cost of borrowing is more affordable, and this encourages more people to take out loans. As a result, this leads to an increase in the number of pawn transactions, which in turn results in an increase in accounts receivable at PT Pegadaian. To manage receivables effectively, PT Pegadaian needs to monitor changes in gold prices and loan interest closely, adjusting its lending policies as necessary to optimize the balance between loan volume and receivable quality. By understanding and anticipating the impact of these factors, PT Pegadaian can better manage risk.
STUDI KUALITATIF TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH Duryana, Duryana; Andanika, Andanika; Arfah, Dwi Astuty
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5307

Abstract

This study aims to identify and analyze the factors that influence financial management in Small and Medium Enterprises (SMEs) through a qualitative approach. The focus of this research is to understand how internal and external factors play a role in financial decision-making as well as the management of cash flow, investment, and funding sources in the SME sector. Data were collected through in-depth interviews with owners and managers of SMEs in Makassar, which is one of the cities with significant SME development in Eastern Indonesia. in Eastern Indonesia. The results show that internal factors, such as such as financial literacy, personal financial management habits, organizational structure, and adoption of financial technology, have a major influence on the effectiveness of financial management. In addition, external factors, such as access to financing, macroeconomic conditions, market competition, and government policies also have a substantial impact on the stability of financial management. Government policies also have a substantial impact on the financial stability of SMEs. SMES Based on these findings, it is recommended that financial literacy literacy as well as policy support that facilitates access to financing and use of technology to strengthen SMEs' financial management. This research provides insights for policy makers and SME owners to create more effective and adaptive financial management strategies in a dynamic business environment.
How do digital influencers and social presence impact customer’s purchase intention in live streaming commerce, considering the mediating role of customer trust? Novita, Wanda; Laij, Fransisca
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.4671

Abstract

This research aims to investigate how digital influencers and social presence impact consumer interest in live streaming commerce in Indonesia, with customer trust playing a mediating role. The study utilizes a quantitative approach, collecting data through online questionnaires distributed via Google Form. The population consists of consumers who have engaged in online purchases through live streaming commerce. Purposive sampling yielded 258 respondents. Data analysis employed the partial least squares structural equation model (PLS-SEM) using SmartPls3.0. Findings indicate that digital influencers influence customer trust, social presence affects both customer trust and purchase intention, and customer trust mediates the relationship between social presence and purchase intention.  
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP MOTIVASI KERJA KARYAWAN PADA PT. BAMBU CEMERLANG EXPRESS CABANG HUB AJE RAJEG Falah, Astasyiva Azzahra; Maulida, Hira
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemimpinan terhadap Motivasi Kerja Karyawan, untuk mengetahui pengaruh Budaya Organisasi terhadap Motivasi Kerja Karyawan dan untuk mengetahui Kepemimpinan dan Budaya Organisasi terhadap Motivasi Kerja Karyawan pada PT. Bambu Cemerlang Express Hub Aje Rajeg. Metodologi penelitian dengan metode kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 83 responden. Metode analisis yang digunakan yaitu uji regresi linier sederhana, uji regresi linier berganda, koefisien determinasi, koefisien korelasi, uji parsial (uji t), dan uji simultan (uji F). Hasil penelitian menunjukkan bahwa: 1)Kepemimpinan secara parsial berpengaruh signifikan terhadap Motivasi Kerja Karyawan pada PT. Bambu Cemerlang Express Hub Aje Rajeg dibuktikan dengan regresi linier sederhana Y = 24,881+0,547X, nilai koefisien determinasi sebesar 31,6% serta nilai thitung 6,113 > ttabel 1,990 dengan signifikan 0,000 < 0,05. 2)Budaya Organisasi secara parsial berpengaruh signifikat terhadap Motivasi Kerja Karyawan pada PT. Bambu Cemerlang Express Hub Aje Rajeg dibuktikan dengan regresi linier sederhana Y = 24X, nilai koefisien determinasi sebesar 38,1% serta nilai thitung 7,066 > ttabel 1,990 dengan signifikan 0,000 < 0,05. 3)Secara simultan terdapat pengaruh signifikan antara Kepemimpinan dan Budaya Organisasi terhadap Motivasi Kerja Karyawan pada PT. Bambu Cemerlang Express Hub Aje Rajeg, hal tersebut dapat dibuktikan dengan regresi linier berganda Y = 16,720+0,297X1+0,401X2, nilai koefisien determinasi sebesar 44,3% serta nilai fhitung 31,797 > ftabel 3,111 dengan signifikan 0,000 < 0,05.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN SPAREPART DAN PENGENDALIAN INTERNAL PERSEDIAAN PADA PT.UNITED TRACTORS TBK CABANG MAKASSAR Tumanan, Dwitamar Uzi; Balalembang, Novianti; Valen, Ignacia Jessica; Pabaru, Febrianti; Roreng, Petrus P.; Mongan, Frischa Faradilla A.
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5230

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi persediaan sparepart dan pengendalian internal di PT United Tractors Tbk cabang Makassar. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan wawancara mendalam untuk memahami implementasi sistem SAP (Systems, Applications, and Products) dalam pencatatan persediaan. Hasil penelitian menunjukkan bahwa penggunaan SAP (Systems, Applications, and Products) dapat meningkatkan efisiensi dan akurasi penerapan akuntansi persediaan, meskipun pengecekan Sparepart masih dilakukan secara manual. Pengendalian internal dilakukan melalui pengelolaan stok yang efisien dan pengecekan fisik berkala.

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