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Jurnal Manajemen dan Bisnis
Published by Universitas Katolik Santo Thomas
ISSN : 14120593     EISSN : 26857294     DOI : 10.54367
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen dan Bisnis (JMB), p-ISSN : 1412-0593, e-ISSN : 2685-7294, bertujuan untuk menyebarluaskan hasil penelitian di bidang ilmu manajemen dan bisnis seperti Manajemen Sumber Daya,Manajemen Keuangan, Manajemen Sistem Informasi, Manajemen Bisnis, Organisasi dan Tata Kelola serta bidang lainnya dalam Rumpun Ilmu Ekonomi Manajemen kepada para akademisi, praktisi, mahasiswa, dan pihak lain yang berminat. JMB menerima kiriman artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Penulis artikel harus menyatakan bahwa artikel yang dikirim ke JMB adalah belum pernah dikirim atau dipublikasikan dalam jurnal yang lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 312 Documents
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PERAN KERANGKA KONSEPTUAL AKUNTANSI DALAM PELAPORAN KEUANGAN PERUSAHAAN Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.99

Abstract

Preparation of accounting theory is a sequential process that started from the determination reporting purposes and ends with preparation of accounting techniques. The conceptual framework is a coherent system-related purposes, the concept underlying the accounting, which is expected to lower the standards which are consistent in describing the nature, function, and limitations of accounting. This conceptual framework must be accepted by all parties concerned. Functions of this conceptual framework to enhance the comparability of financial statements and to evaluate the accounting practices. One benefit is the conceptual framework provides guidance that can provide guidance for standard setters. The contents of the general conceptual framework starts from the financial reporting purposes, the qualitative characteristics of accounting information, elements of financial statements, the measurement and recognition of financial reports, and presentation. Presentation of the conceptual framework includes reporting financial position, cash flow and liquidity reporting, and reporting earnings.
ANALISIS PENGARUH ANTARA DISIPLIN KERJA, KOMPENSASI, DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN PT SEJATI KARYA PERKASA MEDAN Kosasih, Hengky
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1420

Abstract

This research is motivated by the level of work discipline, compensation and organizational structure at PT Sejati Karya Perkasa Medan which is still not good. This can be seen from the increase in employee absenteeism and delays as well as employee absenteeism every year so that it has an impact on decreasing employee performance. This study is a descriptive study with a quantitative approach, with a population of 87 employees and taking a sample of 87 people using the census method, then analyzed with multiple regression analysis with the results showing that there is a positive and significant influence between work discipline, compensation and organizational culture on employee performance. Based on the termination test of 65.9%, while the most influential variable is work discipline.
PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET, DAN PENJUALAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sihombing, Binsar
Jurnal Manajemen dan Bisnis Vol 11. No. 1 Tahun 2011
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v11i1.115

Abstract

This study aimed to analyze the effect of dividend payout ratio, return on assets and sales of company stock at Indonesia Stock Exchange. To achieve these objectives, sampling in this study using purposive sampling method. Population used in this study are listed manufacturing companies in Indonesia PT.Bursa Securities in 2009 as many as 153 companies, of the population taken as a sample of 42 companies. Analyses were performed with multiple linear regression models. Note that the discussion of the results, the dividend payout ratio, return on assets and sales have a positive effect on stock prices. Dividend payout ratio has a regression coefficient of 0.180311 with a probability of 0.0847 or 8.47 percent. Return on assets has a regression coefficient of 0.54029 with a probability of 0.0093 or 0.93 percent. Sedangka sales have koefien regression of 0.428178 with a probability of 0.0000, or 0 percent.
PENGARUH KEPEMILIKAN INSIDER DAN KEPEMILIKAN INSTITUSIONAL TERHADAP DIVIDEND PAYOUT RATIO DENGAN MEMPERGUNAKAN STRUKTUR MODAL SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA Paulina, Sonti; Silalahi, Donalson
Jurnal Manajemen dan Bisnis Vol 16 No. 2 Tahun 2016
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v16i2.131

Abstract

This study aimed to examine the effect of ownership structure on dividend policy on companies that go public in Indonesia Stock Exchange in 2012-2013 with a sample of 54 companies. Data were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange website. There are two equations developed in this study. The first equation to examine the effect of the company's ownership structure on dividend policy. While in the second equation entered the control variables, namely the debt-to-equity ratio to test the consistency of the company's ownership structure influence on dividend policy. Techniques using multiple linear regression analysis and hypothesis testing statistical t and F statistics. Hypothesis test results indicate that the stock insider ownership variable significant negative effect on the company's dividend policy, while the institutional ownership variables significant negative effect on dividend policy. Taken together the ownership structure share a significant effect on the company's dividend policy which go public in Indonesia Stock Exchange. Adjusted R2 values after admission control variable increased from 0,053 to 0,044 be inferred variable debt to equity ratio is a variable that helps to explain the variation in the dividend policy of the company went public in Indonesia Stock Exchange.
PENINGKATAN KOMPETENSI ASN MELALUI SISTEM INFORMASI SUMBER DAYA MANUSIA, PENGEMBANGAN KARIER DAN DISIPLIN KERJA ASN, SERTA DAMPAKNYA TERHADAP KINERJA ASN DI INSTANSI PEMERINTAH KOTA MEDAN Panjaitan, Ferry; Sianipar, Gloria
Jurnal Manajemen dan Bisnis Vol 17 No. 2 Tahun 2017
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v17i2.416

Abstract

Abstract The purpose of this research is to know the improvement of ASN competence through human resource information system, career development and work discipline of ASN, and its impact on ASN performance in Medan city government institution. Analytical technique used in hypothesis test in this research used Structural Equation Modeling (SEM). This study uses secondary data in the form of recapitulation of ASN amount spread over various SKPD in Medan City Government and primary in the form of questionnaires distributed to ASN spread on various SKPD existing in Medan City Government. Population or Total ASN in Medan City Government as many as 5,384 people from population taken sample of 373 ASN by Proportionate Stratified Random Sampling. The result of research in Medan City Government shows the implementation of Human Resource Information System has a positive and significant impact on ASN career development, the implementation of human resource information system has a positive and significant impact on ASN discipline, ASN work discipline has significant influence on ASN competence, Human, discipline and career development have no significant effect on ASN performance, competence mediate the influence of career development on ASN performance, competence able to mediate relationship or influence discipline on ASN performance, Competence has significant influence to ASN performance
PENGARUH IKLIM ORGANIASI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PT. CHAROEN POKPHAND INDONESIA MEDAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVINING Ritonga, Sinar
Jurnal Manajemen dan Bisnis Vol 19 No. 1 Tahun 2019
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v19i1.463

Abstract

The purpose of this study is to determine the influence of organizational climate and work ethic on employee performance at PT. Charoen Pokphand Indonesia Medan with motivation as an intervining variable. The population in this study were all company employees as many as 62 people. Taking into account the relatively small number of members of the population, all members of the population are the object of research. The types and sources of data used in this study are primary data are data obtained through interviews, and through the distribution of questionnaires to responde, secondary data is data obtained through document collection using the documentation method. The analysis technique used is multiple linear regression analysis. The results showed that work climate and work ethic partially and simulutanly had a significant effect on work motivation and work climate, work ethic and work motivation partially and significantly had a positive and significant effect on employee performance.
PENGARUH RASIO LIQUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA, STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 12 No. 1 Tahun 2012
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v12i1.50

Abstract

Abdonsius Sitanggang SE, MSi, Akt, This study aimed to examine the effect of Return on Equities (ROE), Debt to Equity Ratio (DER), the Net Book Value (NBV), Dividend Payout Ratio (DPR), Dividend Growth (GTH), the expected rate of return (KSS) to price stock, and examine what factors are the most dominant influence stock prices companies listed in Indonesia Stock Exchange. The samples were Manufacturing companies listed in Indonesia Stock Exchange in 2004-2006. Models of research and analysis of data using multiple linear regression models. The results are consistent with the hypothesis and is consistent with results of previous studies in which the return of equity (ROE), debt-to-equity ratio (DER), the book value (NBV), the dividend payout ratio (DPR), the growth rate of dividends (GTH), the rate of profit or risk-free profits implied (KSS) is lacking simultaneous significant effect on stock prices companies listed in Indonesia Stock Exchange. ROE, DER, NBV, the House of Representatives, GTH and KSS partially significant effect on the price of separation. The results of stock market price analysis (CLP) has a positive relationship with equity returns (ROE), book value of shares (NBV), the dividend payout ratio (DPR) and the growth rate of dividends (GTH). Instead the market price of the stock (CLP) has a negative relationship with debt to equity ratio (DER) and the risk-free profits or gains implied (KSS). The most dominant factors influence stock prices, companies listed on the Indonesia Stock Exchange is the book value of the stock.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, INFLASI, SUKU BUNGA DAN HARGA MINYAK DUNIA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI INDONESIA PERIODE TAHUN 2001-2017 Mahendra, A.
Jurnal Manajemen dan Bisnis Vol 20 No. 1 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v20i1.684

Abstract

This research is intended to know the influence of economic growth, inflation, interest rate and world oil prices variables to join stock price variable in Indonesia. Population in this research is Indonesia and 68 of them were selected to be the samples for this research through purposive sampling technique. Estimates conducted by the multiple regression analysis. The data that were used in this study were secondary data, consisted of Economic Growth, Inflation, Interest Rate and World Oil Prices to joint stock price index for the year 2001-2017. The results of this research, that Based on the partial test (t test), the Inflation variable has no significant effect while the Economic Growth, Interest Rateand World Oil Prices variables have a significant effect on the variables of the Joint Stock Price Index in Indonesia. But the simultan test (F test), economic growth, inflation, interest rate and world oil prices have a significant effect on the variables of the joint stock price index.
FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI KERJA KARYAWAN PADA PT. PP LONDON SUMATRA INDONESIA, TBK MEDAN Surbakti, Ariston; Tinambunan, Anita P
Jurnal Manajemen dan Bisnis Vol 13 No. 1 Tahun 2013
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v13i1.66

Abstract

The purpose of this study to determine the most dominant factor influencing employee motivation at PT. PP London Sumatra Indonesia Tbk Medan. The study population was all employees of PT. PP London Sumatra Indonesia Tbk Medan, which amounts to 220 people. Samples were taken as many as 69 people with stratified random sampling method. Required data collected through questionnaires. The data analysis technique used is the factor analysis. From the discussion Figures KMO Measure of Sampling Adeguacy (MSA) of 0.895 is above 0.50, with a significance of 0.000, then the variable deserves to be analyzed further. Scree plot showed a graph, where the first factor to factor 2 (component source line number = 1 to 2), the direction of the line declined sharply. Then from number 2 to number 4, the direction of the line is decreased with the smaller slope. Factor of four to twenty already under the number of the Y axis (eigenvalues). This indicates that the four factors most flattering to summarize the twentieth factors influencing employee motivation at PT. PP London Sumatra Indonesia Tbk Medan. The dominant factors influencing employee motivation at PT. PP London Sumatra Indonesia Tbk Medan is an award for his achievements with 0.830 correlation value, the status of the correlation values 0.808, 0.806 correlation value incentives and personal maturity with a correlation value of 0.804. Of the four factors, the most dominant influence employee motivation is reward high performance
LABA EKONOMIS VERSUS LABA AKUNTANSI DALAM MEMPREDIKSI KENAIKAN ATAU PENURUNAN HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2013 Pangaribuan, Jonner
Jurnal Manajemen dan Bisnis Vol 13 No. 2 Tahun 2013
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v13i2.77

Abstract

So many researches had been conducted to find out what factors infuenced the stock prices. So far there is no same conclusion regarding this. Based on theoritical approach the price is affeceted by achieved profit which is reported in finacial statements. Not satisfied by this approach researchers develope a more comprehensive approach which is known as EVA.In this concept cost of capital is considered ,analysis is not merely based on profit any more.Procit based on acounting approach versus profit based on economical approach. Do EVA can explain the prica change? Wich profit can explain more clearly? The resut of analysis shows that EVA(Economical Profit) can explain more clearly than Accounting Profit

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