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Economics, Business and Management Science Journal
Published by Mahesa Research Center
ISSN : -     EISSN : 27753794     DOI : 10.34007
Core Subject : Economy,
Economics, Econometrics & Finance
Economics, Business and Management Science Journal is a journal to manage Mahesa Research Center, for aims to serve as a medium of information and exchange of scientific articles between teaching, students, practitioners and obeservers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 98 Documents
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Peranan Audit Operasional dalam Pemeriksaan Sumber dan Penggunaan Dana pada PT. BPR Eka Prasetya Medan Liskauli Sinaga; Zainal Abidin; Rosmaini Rosmaini
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.339

Abstract

xThe purpose of this study was to determine the role of operational audit in examining sources and uses of funds at BPR Eka Prasetya Medan. The formulation of the problem in this study is "What is the role of the operational audit in examining the sources and use of funds at BPR Eka Prasetya"?. Auditing is "An examination that is carried out critically and systematically by an independent party, on the financial statements that have been prepared by management along with the accounting records and supporting evidence, with the aim of being able to provide an opinion regarding the fairness of the financial statements". BPR Eka Prasetya Medan, prepares a cash flow statement using the indirect method, in which this method reports cash flows prepared based on cash/bank. The method of preparing the statement of cash flows is indirectly prepared based on the income statement and balance sheet. changes in cash inflows (inflows) and cash outflows (outflows) as presented in cash flows in operating activities are as follows, in 2011 the value of Rp. 894,055,200, - while in 2012 it was Rp. 610,441,800,-. Changes in operating cash flow can be seen from 2011 to 2012 of (Rp. 283,610,400) the company's operating cash flow experienced a decrease or was negative. After doing a comparison between theory and practice regarding the role of operational audit in the source and use of funds on cash flow as a tool in increasing the effectiveness and efficiency of the company. This can also be seen from the procedures carried out by BPR Eka Prasetya in avoiding misappropriation of incoming and outgoing cash.
Analisis Kepuasan Konsumen terhadap Loyalitas Konsumen dengan Dimoderasi oleh Faktor Harga dan Variasi Produk Makanan Sehat pada PT Melia Sehat Sejahtera Amrin Mulia Utama Nasution
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.346

Abstract

Many providers in Indonesia currently have many products such as PT Melia Sehat Sejahtera. The success of product development has made PT Melia Sehat Sejahtera a well-known  in Indonesia. The many awards this  has won has made PT Melia Sehat Sejahtera always be number one thanks to the level of customer loyalty. Consumer loyalty according to behavioral understanding is consistent with repurchasing behavior as well as a measure of customer preference to repurchase and the tendency to switch to the product. Repurchase intention is strongly influenced by consumer satisfaction with a product. However, there are two studies which state that it has a negative effect on consumer loyalty, so that a moderating variable appears. This research was tested on 133 respondents who then collected the data and tested its feasibility. After the feasibility test, a data analysis test was carried out using SEM (regression) with the help of the SmartPLS program. This study resulted in the following conclusions 1) The strong role of consumer satisfaction (93%) on consumer loyalty at PT Melia Sehat Sejahtera, because PT Melia Sehat Sejahtera is a highly recommended place to eat with its food choices, PT Melia Sehat Sejahtera is also easy to get, with many branches in each region make it easier for consumers to buy PT Melia Sehat Sejahtera products. 2) Consumer satisfaction which is moderated by the price of PT Melia Sehat Sejahtera's  products has a relatively small effect (1%) on consumer loyalty and price can also play a direct negative role (-1.3%) on consumer loyalty. This is because the price is competitive compared to similar products. 3) The role of the relatively small level of consumer satisfaction (8%) is moderated by product variations on  consumer loyalty at PT Melia Sehat Sejahtera and product variety can play a direct role on consumer loyalty by (5%). This is due to the lack of variety of PT Melia Sehat Sejahtera's  products.
Pengaruh Promsi dan Kualitas Produk Terhadap Keputusan Pembelian pada pelanggan PT. Biosafe Medan Irene Nur Geofansa; Hery Syahrial; Isnaniah Isnaniah
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.340

Abstract

The study purposes to identify : 1) the effect of promotion has a positive and significant influence towards the customer’s Buying Decision at PT. Biosafe Medan. 2) the effect of product quality has a positive and significant influence towards the customer’s Buying Decision at PT. Biosafe Medan. 3) the effect of both promotion and product quality has a simultaneous influence towards the customer’s Buying Ddecision at PT. Biosafe Medan. An associative study was conducted using population size as much as 26,275 employees. A total 100 respondents of PT. Biosafe Medan were chosen as the sampel by using random samplig method.  The  study  utilized the multiple linier regression  analysis as the data analysing technique. The dta of this study were gathered through interview and distributing questionnaire.  The  study  result  obtained  that  promotion  has  a  positif  and  significant influence towards the customer’s buying decision, where positive showed from the value 0,516 dan significant 0,000 0,05. Product quality has a positif dan significan influence towerds the customer’s buying decision, where positive showed prome the value 0,392 and significant 0,000 0,05. Both promotion and product quality has a positive and significant influence toweds the customer’s buying decision, where positif showed frome the value 2,711 and significant 0,000 0,05.
Accounting Prudence Pada Perusahaan Bernotasi Khusus Nilam Kelama Odang; Maryam Monika Rangkuti
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.348

Abstract

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence to arise is conditions full of uncertainty, which creates caution, such as that caused by the Covid-19 pandemic. This study aims to analyze differences in accounting production before and during the Covid-19 pandemic for companies with special notations (2018 – 2021). The method used in this study is a quantitative method using the Paired T-Test for data analysis. The results of the study show that there is no significant difference between accounting prudence at companies with special notations before and during the Covid-19 pandemic.
Pengaruh Sosialisai Pajak, Sanksi Pajak Dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Kudus Annisa Afra’ Rahmawati; Setyo Mahanani; Agus Triyani
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.341

Abstract

This research was conducted with the aim of examining the effect of Tax Socialization, Tax Sanctions and Awareness of Paying Taxes on MSME Taxpayer Compliance in Kudus City. Taxpayer compliance is a condition in which taxpayers comply with their tax obligations and do not violate applicable tax regulations. The number of MSMEs increases every year, but the level of compliance of MSME taxpayers with tax reporting is still low and tends to decrease in 2020 and 2021. This research uses quantitative research using survey methods in collecting data. The population in this study was 17,182 Micro, Small and Medium Enterprises (MSMEs) in the Kudus district who were registered with the Cooperative and MSME Office. Using 120 samples with simple random sampling method. Using descriptive statistical tests, data quality tests, classic assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the variable Tax Socialization has a positive and significant effect on MSME taxpayer compliance in Kudus City, Tax Sanctions have a positive and significant effect on MSME Taxpayer Compliance in Kudus City and Awareness of Paying Taxes has a positive and significant effect on MSME Taxpayer Compliance in the Kudus City
Analisis Perhitungan Harga Pokok Produksi Pada Perusahaan Manufaktur Usaha Kecil (Studi Kasus: Perusahaan Cherryka Bakery Yogyakarta) S. Prasetyo Andre Kristrianto; Yushita Marini
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.342

Abstract

Today, cost accounting practices are needed for manufacturing companies, including companies engaged in bakery, both small and large companies. Cherryka Bakery is a small business manufacturing company in the production of various cakes and breads that calculates the cost of production using an order cost system for each bread order. In practice, where the calculation of the cost of production carried out by Cherryka Bakery only includes elements of direct raw materials and indirect raw materials, so it is considered less relevant to use an order cost system, therefore the author is interested in analyzing the calculation of the cost of production at Cherryka Bakery Yogyakarta. . This research uses qualitative methods on financial data sourced from Cherryka Bakery and field studies in conducting data analysis on the calculation of the cost of production and its application. The results of this study can be concluded that Cherryka Bakery's cost accounting system is still weak, so the authors suggest setting appropriate standard costs. with the needs of the elements of production and non-production costs from the specifications of each product so that it can be more in line with the characteristics of Cherryka Bakery.
Pengaruh Komunikasi Interpersonal dan Komitmen Organisasi Terhadap Kinerja Karyawan pada Perusahaan Oto Bus PMS (Persatuan Motor Sekata) Pematangsiantar Taufiq Nano Matondang; Patar Marbun; Dhian Rosalin
Economics, Business and Management Science Journal Vol 3, No 2 (2023): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i2.420

Abstract

This study aims to assess and explain the influence of Interpersonal Communication and Organizational Commitment on Employee Performance at the Pematangsiantar Auto Bus Company, PMS (Sekata Motor Association). The study's population comprises employees at the PMS Auto Bus Company (Sekata Motor Association) in Pematangsiantar. The research data was obtained from primary sources and collected through interviews. The results of this study showed that partially, the Organizational Commitment variable significantly influences the Organizational Commitment variable, where the Interpersonal Communication Variable (3.327 2.021) and for the Organizational Commitment variable, the value is (3.209 2.021). Simultaneously, the Interpersonal Communication and Organizational Commitment variables significantly affect employee performance, with a value (12.371 2.84). Based on the determination coefficient calculation of 61.8%, Employee Performance (the dependent variable) can be explained by the Interpersonal Communication and Organizational Commitment variables. The remaining 55.1% is influenced by other factors not expounded in this research.
Pengaruh Kompensasi Gaji dan Tunjangan Terhadap Motivasi Karyawan di PT. Perkebunan Nusantara II (Persero) Tanjung Morawa Kabupaten Deli Serdang Widya Sari Putri Sitanggang
Economics, Business and Management Science Journal Vol 3, No 2 (2023): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i2.421

Abstract

Salary is a form of appreciation or remuneration from the employer provided periodically to workers for their services or work results. A person receives a salary if their work relationship is strong with an organization. Salary comprises various components, including basic salary, meal allowances, transportation allowances, other benefits, all contingent upon the company's policies. Allowances are an additional type of compensation provided by almost all organizations. These allowances are vast and essential, especially in enhancing the welfare of employees. They are not based on employee performance but on their membership within the organization, recognizing employees as individuals with numerous needs to lead a normal life and perform optimally, ensuring security from potential job termination risks, addressing health issues, allowing breaks from work, and fostering comfortable interactions with others
Corporate Social Responsibility sebagai Implementasi Prinsip Tata Kelola Perusahaan Baik pada Asuransi Jiwa Bersama Bumiputra 1912 Cabang Padangsidimpuan Linni Suraya Lubis
Economics, Business and Management Science Journal Vol 3, No 2 (2023): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i2.423

Abstract

Corporate Social Responsibility (CSR) is a company's social responsibility towards its stakeholders. Good Corporate Governance (GCG) is a framework that regulates the relationships among various parties with interests in a company. One of the principles in Good Corporate Governance is the principle of responsibility, which generates the concept of Corporate Social Responsibility (CSR) as a manifestation of a company's responsibility to society and the environment. This research is a case study titled "Corporate Social Responsibility as an Implementation of Good Corporate Governance Principles in Bumiputera 1912 Life Insurance Branch of Padangsidimpuan." The aim is to assess whether Corporate Social Responsibility, as an implementation of Good Corporate Governance principles, can provide satisfaction to insurance customers. The research method uses descriptive analysis, collecting both primary and secondary data. Data is organized, interpreted, and analyzed to evaluate Corporate Social Responsibility as a form of implementing Good Corporate Governance principles. The research results demonstrate that Corporate Social Responsibility is one of the manifestations of the implementation of Good Corporate Governance principles and can provide satisfaction to insurance customers.
Determinan Penggunaan Sistem Informasi Akuntansi Berbasis E-commerce Desyana Putri
Economics, Business and Management Science Journal Vol 3, No 2 (2023): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i2.424

Abstract

This research aims to analyze the factors influencing the use of e-commerce-based accounting information systems. The study was conducted in one of the universities in Riau and North Sumatra Provinces. The sampling method employed convenience sampling, resulting in a sample size of 96 respondents. The research involved a combination of library and field research methods, including observation, interviews, correspondence, and questionnaires. Multiple linear regression analysis was used to determine the influence between dependent and independent variables. The research findings indicate that subjective norms and perceived ease of use affect the behavioral interest in using e-commerce-based accounting information systems, while attitudes have a relatively weaker influence on the behavioral interest in using e-commerce-based accounting information systems.

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