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Ende
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Dikelola oleh S1 Program Studi Manajemen Universitas Bina Bangsa Jl. Raya Serang – Jakarta KM.3 No.1B (Pakupatan) Kota Serang Provinsi Banten
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INDONESIA
Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
ISSN : 27746437     EISSN : 27746429     DOI : https://doi.org/10.46306/vls
Core Subject : Economy,
Jurnal Valuasi Adalah Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan yang terbit secara daring pada bulan Januari dan Juli. untuk mempublikasikan hasil-hasil penelitian dalam bidang Ilmu Manajemen. Jurnal Valuasi mencakup kajian ilmu manajemen yang terdiri dari :Manajemen Pemasaran; Manajemen Sumber Daya Manusia; Manajemen Keuangan dan Perbankan; Manajemen Operasi dan Produksi; Manajemen Stratejik; dan Kewirausahaan.
Articles 204 Documents
ANALISIS PERBEDAAN ABNORMAL RETURN PERUSAHAAN SEKTOR ENERGI DAN PERTAMBANGAN SEBELUM DAN SETELAH PENGUMUMAN SIDANG SENGKETA PEMILU PRESIDEN 2024 Amin, Mohammad Arridho Nur
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.269

Abstract

Stocks are an investment instrument that still attracts many enthusiasts, both potential investors and investors who have been investing in stocks for a long time, but stocks can be affected as a result of an event, one of which is the announcement of the results of the 2024 presidential election dispute hearing. The 2024 presidential election results dispute hearing showed that energy and mining sector stocks declined around the date of the announcement of the results of the 2024 election dispute hearing. The analysis used was paired t-test samples with a window period, namely five days before the announcement, one day on the announcement date, and five days after the announcement. The results obtained were that there was no abnormal difference in returns before and after the announcement of the results of the 2024 election dispute hearing
MOTIVASI, BUDAYA ORGANISASI DAN LOYALITAS EFEKNYA TERHADAP KINERJA PEGAWAI DI KOMISI PEMILIHAN UMUM (KPU) PROVINSI BANTEN Fatari, Fatari; Fidziah, Fidziah; Sarpia, Sarpia; Hartoko, Gatot
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.270

Abstract

This research aims to determine the effects of organizational culture, loyalty and motivation on employee performance at the General Election Commission of Banten Province. This research uses a survey method and a quantitative descriptive approach. Data was collected by sending questionnaires to 36 people who answered. The Likert method and SPSS version 29 were used. The results of the research show that employee motivation, organizational culture and loyalty to work greatly influence their performance. The f-table value of 2.90 is less than 243.961, and the significance value of 0.001 is less than 0.05. Employee motivation, organizational culture and work commitment influence their performance at the Banten Province General Election Commission
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jefri, Ulfi; Anggraeni, Anggi Nur; Amyati, Amyati
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.273

Abstract

The purpose of this study is to look at the effect of financial performance on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The method used in this study is Associative with a quantitative approach. The research data used is secondary data obtained from the Company's financial statements that are the object of the research. The sampling technique uses the purposive sampling method. With a research population of 47 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2018-2022 period and a sample of 9 companies with a research period of 5 years was obtained. With an analysis technique using  SPSS Software Version 23. The results of the study show that the financial performance that is proximated using the Current Ratio, Debt to Equity Ratio partially has a negative and significant effect on Stock Returns, and the Return on Asset variable  has a positive and significant effect on Stock Returns. Meanwhile, simultaneously and simultaneously that the Current Ratio, Debt to equity ratio and Return on Asset have a significant effect on the Return on Shares in manufacturing companies
EFEKTIVITAS SERUAN AKSI BOIKOT PRODUK PRO ISRAEL TERHADAP KEPUTUSAN PEMBELIAN DAN DAMPAKNYA BAGI PRODUK LOKAL Kurniawan, Rony Setyo; Juhari, Juhari; Zufriady, Zufriady; Holanda, Sella
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.276

Abstract

The dispute between Israel and Palestine is one of the longest and most complex armed conflicts in the history of the modern world. This study aims to explore and analyze the effectiveness of the call for boycott action against pro-Israel products and their affiliates in the context of consumer purchasing decisions and their impact on local products. The research method used is qualitative, with a focus on observation and literacy studies. A literature study was conducted on data from social media and other sources related to the call for a boycott. The findings of this study highlight that the call for boycott action has a significant impact on consumer purchasing decisions. The motivation of consumers to engage in the boycott involves ideological, ethical, and solidarity factors with the Palestinian people. Local products benefit from positive perceptions related to support for the boycott movement, but are also faced with challenges, such as the need to maintain product quality and manage political tensions. The impact of the threat of a wave of termination of employment must be a concern by the Government due to the boycott if it is carried out continuously. The study provides an in-depth understanding of the complex dynamics between boycott calls, consumer purchasing decisions, and their impact on local products. The implications of these findings can help producers, stakeholders, and policymakers develop strategies that are responsive to global political issues and changing market dynamics
PENGARUH RETURN ON ASSETS (ROA) DAN CURRENT RATIO (CR) TERHADAP CASH EFFECTIVE TAX RATE (CETR) PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) Putri, Maritza Zahwa Arinditya; Mudzakir, Ahmad; Suhendi, Suhendi
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.277

Abstract

Taxation is one of the most important sources of funding for Indonesia, where income from taxes will be allocated for infrastructure development and public services. Taxes can have a big impact on government income and state budget budgeting, the Indonesian government has made various tax policies and regulations to maximize tax department income. This is because companies as taxpayers indicate tax as a burden that they want to avoid because they can reduce the company's net profit. The difference in interests between the government and the taxpayer leads to tax avoidance or tax avoidance by the taxpayer in the form of exploiting tax law loopholes. This article aims to test the effect of Return on Asset and Current Ratio on the Cash Effective Tax Rate on PT Harum Energy Tbk. ROA is the company's profit-making capability. Meanwhile, CR is the company's ability to pay off its obligations smoothly. This article uses descriptive methods and quantitative approaches. The data in this article is secondary data taken from the financial statements of PT Harum Energy, Tbk and supported by library and documentation studies processed statistically and quantitatively. The results of this study concluded that partial Return on Assets and Current Ratio had a negative and insignificant effect on the Cash Effective Tax Rate. Simultaneously ROA and CR have no significant effect on CETR. The contribution of these two variables was only 37.4% meaning that 62.6% of CETR was influenced by other factors outside this study
ANALISIS PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL, MANAJEMEN LABA, KARAKTERISTIK PERUSAHAAN, KANTOR AKUNTAN PUBLIK, GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA Dinda, Bahiira Albasitha Permata; Hwihanus, Hwihanus
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.283

Abstract

This study aims to find out how much influence financial performance, capital structure, profit management, company characteristics, public accounting firms, and good corporate governance on tax avoidance. This research is a quantitative research using secondary data obtained from the annual financial statements available on the official website of the Indonesia Stock Exchange (IDX). The population of this study is 21 manufacturing companies listed on the LQ-45 Index on the Indonesia Stock Exchange from 2020-2022. The sampling technique of this study uses a purposive sampling technique, so that as many as 13 companies were obtained. The data was processed using the SmartPLS program application. The results of this study show that the results of hypothesis testing have a significant positive effect on financial performance on capital structure, profit management on tax avoidance, capital structure on profit management, public accounting firms on good corporate governance, and public accounting firms on tax avoidance. The results of hypothesis testing that resulted in a significant negative effect were financial performance on tax avoidance, profit management on characteristics, characteristics on public accounting firms, characteristics on tax avoidance, good corporate governance on tax avoidance. Meanwhile, the results of hypothesis testing that produced a not significant positive effect was the capital structure on tax avoidance
ANALISIS STRATEGI PEMASARAN TERHADAP PENINGKATAN PENJUALAN: STUDI KASUS PADA UMKM TOKO NURHIDAYAH DI KABUPATEN MAJENE, SULAWESI BARAT Artika, Artika; Putra, Feby Arma
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.284

Abstract

The focus of this research is how marketing strategy influences increasing sales at TOKO Nurhidayah MSMEs. Qualitative research methods using interview and documentation techniques for business owners and employees were used in this research to analyze the impact of marketing strategies on increasing sales at Nurhidayah SHOP MSMEs, Majene Regency. The research results show that segmentation, targeting, positioning and marketing mix are part of strategic management. Based on the research results above, it can be concluded: Currently, analysis of the best marketing techniques to increase sales focuses on segmentation, targeting, positioning and marketing components
PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN CHATIME DI KOTA DEPOK Dewisartika, Andryani; Nurhayaty, Ety
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.293

Abstract

In the current era of globalization, the beverage industry sector is experiencing rapid and significant growth in various regions including Depok City. Currently, one of the most popular and growing beverages in Depok City is bubble tea. Chatime is known as a pioneer in the bubble tea business. Chatime was founded in Taiwan in 2003. Chatime entered Indonesia in 2011 under the auspices of the Kawan Lama Group. The purpose of this study was to determine the effect of price and promotion on chatime purchasing decisions in Depok City. The method of analysis in this study uses a quantitative approach based on statistical data. The analysis method in this study uses several tests, namely starting from the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression, t test, f test, and coefficient of determination test. The sampling method in this study was purposive sampling technique. The results of this study indicate that based on the t test, price and promotion have a positive and significant effect on purchasing decisions. Based on the results of the f test, Price and Promotion simultaneously have a positive and significant effect on Chatime Purchasing Decisions in Depok City. Based on the results of the simultaneous determination coefficient test, price and promotion have an influence of 70.5% on chatime purchasing decisions in Depok City, while the remaining 29.5% is influenced by other variables
PENGARUH BEBAN KERJA DAN STANDAR OPERASIONAL PROSEDUR TERHADAP KINERJA KARYAWAN PT DWI MULTI MAKMUR JAKARTA Apriana, Apriana; Nurhayaty, Ety
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.295

Abstract

Human resources have an important role in moving and advancing an organization or company. Every company always strives to encourage employees to be able to provide an achievement and meet the targets set by the company. With the achievement and fulfillment of targets, of course, it must be accompanied by supporting factors that can improve employee performance such as appropriate workloads and standardized operational procedures. For this reason, the company must maintain a balance between the two to produce optimal performance for PT Dwi Multi Makmur employees. The population of this study is all employees of PT Dwi Multi Makmur totaling 31 respondents, all of which are used as samples because they use total sampling. The analysis method in this study uses multiple linear analysis. The test tool uses SPSS version 26. The results showed that the workload variable had a significant effect on employee performance with a value of 0.039 < 0.05, while the standard operating procedure variable had a significant effect on employee performance with a significance value of 0.00 < 0.05. In the simultaneous test, workload and standard operating procedures had a positive effect on the performance of PT Dwi Multi Makmur's employees based on an Fcal value of 43.192
PENGARUH MERCHANDISING, ATMOSFER TOKO, DAN PROMOSI TERHADAP IMPULSE BUYING PADA PELANGGAN TOKO PROGO PALAGAN Afrianto, Wikri; Transistari, Ralina; Amallia, Bunga Alfausta
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.300

Abstract

This research aims to analyze the influence of merchandising, store atmosphere, and promotions on impulse buying at the Progo Palagan Store. The development of the retail business in Indonesia continues to increase every year. The rapid development of modern retail is based on the company's desire to meet the needs of its customers. Merchandising activities and retail promotional activities can influence the occurrence of impulse buying, because unplanned purchasing behavior is unique and unpredictable consumer behavior in terms of shopping. This research used primary data and was carried out by distributing an online questionnaire using Google Form to 100 Progo Palagan Shop customers. Analysis of this research data uses multiple linear regression. This research uses model tests with goodness of fit, basic assumption tests, and classical assumption tests. The research results show that merchandising, store atmosphere, and promotions have a positive effect on impulse buying at the Progo Palagan Store. This research suggests examining the influence of personality factors and normative evaluation on impulse buying