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JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Published by Sekolah Tinggi Ilmu Ekonomi Mulia Darma Pratama
ISSN : 25285807     EISSN : 28073533     DOI : https://doi.org/10.54077/jembatan.v6i1
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBATAN adalah sebuah medium yang digunakan oleh Mulia Darma Pratama untuk menjembatani civitas akademika termasuk akademisi dan mahasiswa dalam melaksanakan salah satu unsur Tri Darma Perguruan Tinggi yaitu penelitian pada bidang Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi, baik akademisi dan mahasiswa di lingkungan Mulia Darma Pratama maupun dari perguruan tinggi lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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Analisis Hubungan Perputaran Persediaan dan Profitabilitas Rumah Makan Sakurakita Kota Palembang Arradytia Permana; Randy Hidayat
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.35

Abstract

This study aims to determine how the relationship between inventory turnover and profitability at Sakurakita Restaurant. Data collection methods and types used are secondary data. Secondary data in the form of financial statements in the form of balance sheet and profit/loss reports from 2014 to 2019. The results of the study show that the higher the value of inventory turnover, it is not possible to increase profitability (Net Profit Margin)
Pengaruh Risiko Sistematis dan Likuiditas Perusahaan Terhadap Return Saham pada Perusahaan Sektor Perbankan Yang Terdaftar di LQ45 Bursa Efek Indonesia Erin Sartika; Destia Aktarina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.36

Abstract

Sampling with quantitative methods, namely a method based on the philosophy of positivism, used to research is generally carried out randomly, obtained 5 companies that meet the criteria. Data analysis using multiple linear regression analysis techniques with the assumption of normality, multicollinearity, heteroskedasticity and autocorrelation. Based on the results of this study it is known that the development of systematic risk, company liquidity and stock returns fluctuated and seen from the output simultaneously obtained fhitung of 20,547 and the ftabel seen in the statistical table with asignificant level of 0,05 with df1n = (number of variables -1) or 3 – 1 = 2, df = (n-k-1) or 30 – 2 – 1 = 27 is 3,35. So the conclusion is fcount > ftabel (20,547 > 3,35) and the significant level is smaller 0,05 (0,000 < 0,05), then HO is rejected and accepts HA. Thus systematic risk and company liquidity simultaneously influence stock returns in banking sector companies listed on the LQ45 Indonesia stock exchange for the period 2012-2017. Based on the results of partial hypothesis testing (t test) of 6,106 and t table which can be seen in the statiistical table which is significant 0,05/2 = 0,025 with degrees of freedom df = n – k – 1 or df 30 – 2 – 1 = 27 results obtained for t table of 2,05183. So the value of tcount > ttable (6,106 > 2,05183) and significantly smaller than 0,05 (0,000 < 0,005), then HO is rejected and accepts HA, thus it can be concluded that systematic risk partially affects stock returns in banking sector companies listed on the indonesia stock exchange LQ45 for the period 2012-2017 and seen from the company’s liquidity output tcount of -1,001 and ttabel which can be seen in the statistical table at the significance of 0,05/2 = 0,025 with degrees of freedom df = n – k – 1 or 30 – 2 – 1 = 27 the results obtained for t table are 2,373 so the value of tcount < ttable (-1,001 < 2,373) and the significance is greater than 0,05 (0,362 > 0,005) then HA is rejected and accepts HO. Thus it can be concluded that partially company liquidity has no effect on stock returns in banking sector companies listed on the LQ45 Indonesia stock exchange for the period 2012-2017.
Pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan PT. Prisma Cipta Mandiri Sungai Bungur Estate Kecamatan Kikim Timur Kabupaten Lahat Lesi Agusria; Zawawi Nasution; Ecy Puspita
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.37

Abstract

This research aims to determine the influence of leadership, motivation and work discipline towards employee Kineeja PT. Prisma Cipta Mandiri Sungai chamur Estate in District Kikim Timur Lahat District. This type of research is associative research, using 12 indicators on performance variables. The population in this study is all employees of the land section of PT Prisma Cipta Mandiri Sungai chamur Estate in District Kikim Timur Lahat District. The samples were determined by a sampling cluster method technique, with respondents as much as 84 people. The method of data collection used is a questionnaire technique (poll). The data analysis method used is a method of multiple linear analyses. In the results of research obtained by using SPSS, shows the test results F there is a significant influence of leadership, motivation and work discipline together towards employee performance as well as results t test est (partial) also showed there is a significant influence of leadership, Motivation and Discipline towards employee performance of PT.Prisma Cipta Mandiri Sungai Bungur Estate di Kecamatan Kikim Timur Kabupaten Lahat.
Pengaruh Bauran Pemasaran Jasa dan Motivasi terhadap Keputusan Bertransaksi di Bank Syari’ah di Kecamatan Seberang Ulu I Kota Palembang Nadia Afrilliana; Dwi Rangga Yudha
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.38

Abstract

The purpose of this study was to determine the problem formulation whether there was the effect of service marketing mix and motivation on transaction decisions at Syari’ah banks in Seberang Ulu I District, Palembang City. The type of research used associative research, which was to determine the effect of service marketing mix and motivation on transaction decisions at Syari’ah Banks in Seberang Ulu I District, Palembang City. The variables were service marketing mix, motivation, transaction decisions. The sample in this study was 68 respondents, with purposive sampling technique as a sample. The data in this study were primary data, using a questionnaire method. The analysis technique was multiple linear regression obtained Y = 1,778 + 0,240X1 + 0,247X2. Simultaneously (Test F) there was a significant effect of service marketing mix and motivation on transaction decisions in Seberang Ulu I District, Palembang City. Partially (t test) that was the variable of service marketing mix that was tcount (2.283) > ttable (1.997). Motivation variable was tcount (2.937) > ttable (1.997).
Pengaruh Debt to Equity Ratio, Net Profit Margin, dan Return on Equity Terhadap Pertumbuhan Modal Sendiri Pada Perusahaan Sub Sektor Farmasi di Bursa Efek Indonesia Iin Hendrayani; Rahmad Doni
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.39

Abstract

Capital growth itself is the result of a percentage of its own capital increases compared to the previous amount of capital in the company's funding. Capital growth itself is influenced by various factors, either internal or external factors of the company. These factors include: DER, NPM, ROE, ROA, ROI, profit growth, sales growth, interest rate and tax rate. In this research researcher uses one of the factors namely DER, NPM and ROE. The financial ratios used in this study are the leverage ratios that are proscribed with DER and the profitability ratios that are proscribed with NPM and ROE. The formulation of the problem in this study is: 1. How does DER, NPM and ROE influence the growth of its own capital on the company's partial pharmaceutical sub sectors?, 2. How DER, NPM and ROE influence their own capital growth on Simultaneously the company's sub-sector pharmacy?. The objectives in this study are: 1. To determine the influence of DER, NPM and ROE against the growth of its own capital in the company's partial pharmaceutical sub-sector, 2. To determine the influence of DER, NPM and ROE on the growth of its own capital in the pharmaceutical sub-sector company simultaneously. The population in this study is a pharmaceutical sub-sector company. The sampling method in this study is purposive sampling. The data analysis methods used in this study were multiple linear regression. The results of this study show that. 1. Results of partial studies show that DER has an effect on its own capital growth, NPM has no effect on its own capital growth and ROE has an effect on its own capital growth of pharmaceutical sub-sector companies in Bursa Indonesia Securities period 2012-2017. 2. Simultaneous research results show that at least one variable X (DER, NPM and ROE) has an effect on its own capital growth
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kinerja Pelaku Bisnis Onlineshop Anggreany Hustia; Nadia Nadia; Ratu Anugrah
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.40

Abstract

The aim of this research was to find the effects of internal and external factor to the performance of online shop entrepreneur. The population was Education Product Consultant at PT. Tigaraksa.Tbk that got the Reward Trip to Singapore – Malaysia 2019. Purposive sampling was the method of of this research. The sample will be choose based on the entrepreneur who sale their product through media online. This research used primary data from questioner that calculate by using SPSS. The techniques for analysis the data used multiple linear regression, simultaneous test (F test), partial test (t test) and determination test. The result of simultaneous and partial tests showed that there were impacts between internal and external factor to the performance of online shop entrepreneur in onlineshop.
Efektivitas Penagihan Tunggakan Pajak dengan Surat Teguran dan Surat Paksa Pada Kantor Pelayanan Pajak (KPP) Madya Palembang Mursalin Mursalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.41

Abstract

This study aims to determine the effectiveness of billing Tax Arrears with Reprimand and Forced Letter at the Palembang Tax Office (KPP). Observed data are the number of Warning Letter, Forced Letter, and the target and realization of tax revenue from 2014 to 2017 at the Palembang Madya Tax Service Office (KPP). The results showed that tax collection with reprimand in the Palembang KPP Madya in 2014 to 2017 when viewed in terms of letter sheets is classified as quite effective while in terms of nominal classified as effective, whereas Tax Collection by Forced Letters at the Palembang Madya Tax Office (KPP) in 2014 to 2017 is considered quite effective both in terms of the number of sheets of the Forced and nominal listed in the Forced Letter.
Pengaruh Citra Merek dan Kualitas Produk Terhadap Loyalitas Pelanggan J.Co Donuts & Coffee di Palembang Luki Ardinata; Destia Aktarina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.42

Abstract

The formulation of the problems discussed in this study are: Are there effects of brand image and product quality both simultaneously and partially on the loyalty of J.Co Donuts customers. The objectives and benefits in this study are: To find out whether there are simultaneous effects of brand image and product quality and impartially on J.Co Donuts customer loyalty. The analytical method used is Multiple Linear Regression. Simultaneous test results (F test) obtained F count of 50,501 with a significance level of 0,000, obtained for F table of 3,195 (see attachment F Table Statistics). So it can be concluded that F count > F table (50,501 > 3,195) so the null hypothesis is rejected. It can be concluded that the Brand Image variable (X1) and Product Quality (X2) together influence the Purchase Decision (Y). Partial test results (t test) can be explained: Brand Image Variables (X1) have a significant effect on Purchase Decisions (Y) results obtained t count of 3.666 with a significant value of 0.001, the value of t count > t table (3.666> 1.678), be a hypothesis alternative is accepted and the null hypothesis is rejected that Brand Image (X1) has a significant effect on Purchase Decision (Y). The coefficient of determination R2 obtained is 0.682 (68.2%) means that the Brand Image variable (X1), Product Quality (X2) describes Customer Loyalty (Y) by 68.2% while the remaining 31.8% (100% - 68, 2%) can be explained by other variables such as price, service quality, emotional factor, cost and the ease of getting a product that is not examined in this study which is seen in Adjusted R Square.
Analisis Kinerja Keuangan atas Pelaksanaan Anggaran Pendapatan dan Belanja Dengan Penerapan Value for Money Pada UPTD Pengujian Kendaraan Bermotor Kota Palembang Desti Wulandari; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.43

Abstract

The dynamics of the development of the organizational environment both internally and externally is very influential on the success or failure of an organization in achieving performance as expected. Through performance measurement, the success of an organization both government can be seen with the ability of the government or agency to manage resources optimally so that the expected results match with a plan outlined in strategic planning. This study aims to analyze financial performance at the UPTD for Motor Vehicle testing in the City of Palembang by applying the concept of value for money. Data collection is taken from the budget and income reports, and interviews with the UPTD Testing of Motor Vehicles in Palembang. This uses three measuring instruments, namely economical, efficient, and effectiveness. The results of this study indicate that the financial performance of the UPTD for testing motor vehicles in Palembang in 2017 shows the ratio of economists i amounted to 102.31% (economical), the efficient ratio was 127.04% (inefficient) and the effectiveness ratio was 146.18% (effective).
Pengaruh Kompetensi dan Budaya Organisasi Terhadap Kepuasan Kerja dan Dampaknya Pada Kinerja Karyawan Bank Sumsel Babel di Palembang Nurul Mardiyyah Pratiwi
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.44

Abstract

This study aims to determine the effect of competence and organizational culture on job satisfaction and its impact on employees’ performance in the Bank Sumsel Babel. The design of this study is associative research by connecting between independent and bound variabels. The data used in this study are primery and secondary data, and the sample of this study is 250 employees of Bank Sumsel Babel. The Analysis method used is Path Analysis and though testing validity and reliability. Test the data used to determine the characteristics of the data, namely the normality test and linearity tes. The model test used cosisted of a multicolinearity test and a heterodiversity test, aided by an SPSS for windows analysis tool with a significant level of 0,05. The result of Path analysis showed competence, organizational culture and job satifaction joinly had a significant effect on employees’ performance. Competence, organizational culture and job satifaction partially have a significant effect on employees’ performance.

Page 2 of 13 | Total Record : 125

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