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Contact Name
Muhammad Ikhlash
Contact Email
ikhlash@polibatam.ac.id
Phone
+6285276558866
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ikhlash@polibatam.ac.id
Editorial Address
Komp. Pertokoan Hafindo Square Blok B No. 8 Sekupang, Batam, Provinsi Kepulauan Riau, 29424
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Kepulauan riau
INDONESIA
Jurnal Bisnis Mahasiswa
ISSN : -     EISSN : 28072219     DOI : -
Tujuan dari Jurnal Bisnis Mahasiswa ini adalah untuk mendorong penyebaran seluas-luasnya hasil penelitian ilmiah akademisi dibidang bisnis. Jurnal Bisnis Mahasiswa mengundang artikel-artikel di bidang: Manajemen Akuntansi Ekonomi e-Business Jurnal Bisnis Mahasiswa menerima artikel-artikel yang sesuai dengan subyek penelitian bisnis dan metodologi penelitian yang sesuai dengan standar yang ditetapkan untuk dipublikasikan dalam jurnal ini. Kriteria utama untuk publikasi di Jurnal Bisnis Mahasiswa ini adalah pentingnya kontribusi hasil penelitian terhadap kekayaan literatur dibidang bisnis pada umumnya.
Articles 518 Documents
A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets Verra Rizki Amelia; Pratama; Muhammad Abshar Noer Ramadhan; Muhammad Aji Lampang; Mar’elfan Hadi Pratama; Theresia Mentari; Dhina Sri Widyaningsih
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art5

Abstract

The digital revolution in accounting is a major change that affects the way we view, manage, and report financial information. One form of the digital revolution in accounting is the emergence of blockchain technology and Triple-entry Accounting (TEA). This research aims to examine the application of triple-entry accounting with blockchain in the recording of crypto assets. This research uses a qualitative approach with a systematic literature review using the WATASE UAKE platform. This method summarizes research from many sources into specific topics based on items determined by the researcher. The results show that the application of blockchain technology can help achieve a country's economic development goals and can establish more secure, transparent, and efficient business practices by reducing various existing risks.
The Effect of Independent Commissioners and Capital Intensity on Tax Planning Serena, Rinasda; Nuswantara, Dian Anita
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art3

Abstract

This study aimed to examine the effect of independent commissioners and capital intensity on tax planning by manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2020-2023. This study has a sample of 40 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) with predetermined criteria during the 2020-2023 period. The independent variables of this study are independent commissioners and capital intensity. The dependent variable in this study is tax planning, which is measured using ETR. This study uses secondary data from the company's financial statement and annual report. The analysis used in this study is panel data regression with the EViews-12 program. Partially, the results show that independent commissioners and capital intensity do not affect tax planning.
Investigating Brand Awareness, Brand Image, and Perceived Quality on Customer Loyalty Nadjwa, Antaja; Srivania, Diandra; Mardhiana, Hasna Rizki
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art7

Abstract

This study investigates the impact of brand awareness, brand image, and perceived quality on customer loyalty, with a focus on Telkomsel users within the Creative Business program at Universitas Indonesia. Employing a quantitative research methodology, data were collected from 50 respondents using a structured questionnaire and analyzed using SPSS 26. The findings reveal that all three factors—brand awareness, brand image, and perceived quality—positively influence customer satisfaction, which in turn significantly enhances customer loyalty. Specifically, perceived quality emerged as the most influential factor driving customer satisfaction, followed by brand image and brand awareness. The study underscores the critical role of perceived quality in fostering customer loyalty, suggesting that Telkomsel’s success in retaining customers is largely attributed to its high service standards. This research contributes to the literature on brand management in the telecommunications sector and offers practical insights for enhancing customer loyalty through strategic improvements in brand perception and service quality.
Strategi Peningkatan Efektivitas Penggunaan Aplikasi Infrastruktur: Peran Komunikasi, Pelatihan, Dan Dukungan Manajerial Di Lingkungan Pemerintah Kabupaten Simeulue Mayadi, Mukhri; Patiro, Shine Pintor Siolemba; Rekarti, Endi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art8

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi, pelatihan, dan dukungan manajerial terhadap efektivitas penggunaan aplikasi infrastruktur di kalangan pegawai pemerintah Kabupaten Simeulue. Menggunakan pendekatan kuantitatif dan metode Structural Equation Modeling - Partial Least Squares (SEM-PLS), data dikumpulkan melalui kuesioner yang disebarkan kepada pegawai yang terlibat dalam penggunaan aplikasi. Hasil menunjukkan bahwa komunikasi yang efektif dan pelatihan yang berkelanjutan secara signifikan meningkatkan efektivitas penggunaan aplikasi. Namun, dukungan manajerial tidak memoderasi pengaruh komunikasi dan pelatihan terhadap efektivitas penggunaan aplikasi. Temuan ini menekankan pentingnya kualitas komunikasi dan pelatihan, lebih dari dukungan manajerial, dalam meningkatkan pemanfaatan aplikasi.
Determinants of SMEs' Adoption of Sharia Bank Products Fauzi, Muchamad Rizky; Sudarmiatin, Sudarmiatin; Rahayu, Wening Patmi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art9

Abstract

This study investigates the influence of promotion on Islamic Bank product adoption among SMEs in the Kediri Residency region, employing a quantitative approach with data collected through questionnaires distributed to registered SME actors. The research reveals that while promotion does not directly positively impact product adoption decisions, it indirectly enhances Islamic Banks' image and customer trust, thereby increasing the likelihood of product adoption. By demonstrating the complex relationship between promotional strategies and SME decision-making, the study highlights the importance of comprehensive marketing approaches that focus on building institutional credibility and trust, rather than relying solely on traditional promotional techniques. The findings offer valuable insights for Islamic Banks seeking to expand their market presence and effectively engage with SME stakeholders in an increasingly competitive financial landscape.
Relevansi Nilai Informasi Akuntansi dan Kepemilikan Non Publik Terhadap Keputusan Pengambilan Investasi Fatihul Barokah; Pujiono, Pujiono
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art11

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari relevansi nilai informasi akuntansi meliputi Return on Assets (ROA), Earnings per Share (EPS), dan Kepemilikan Non Publik (KNP) memengaruhi terhadap keputusan investasi. Penelitian ini menggunakan metode kuantitatif serta 82 sampel dari perusahaan sektor keuangan. Sebagai uji hipotesis, penelitian ini menggunakan metode regresi linier berganda untuk mengetahui seberapa besar pengaruh variable-variabel terhadap harga saham. Hasil penelitian menunjukkan bahwa ROA, EPS, dan Kepemilikan Non Publik berpengaruh terhadap harga saham. Keterkaitan dari penelitian ini menunjukkan bahwa pentingnya melihat besarnya ROA untuk mempertimbangkan nilai informasi akuntansi dengan tetap memperhatikan risiko yang terkait dengan nilai EPS dan Kepemilikan Non Publik (KNP) selama proses pengambilan keputusan investasi.
Research Trend and Future Direction of SMEs Performance Determinants: Literature Review 2014-2024 Rizkita, Marsya Aulia; Sudarmiatin, Sudarmiatin; Rahayu, Wening Patmi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art12

Abstract

This article conducts a systematic review of the determinants of Small and Medium Enterprises (SMEs) performance over the period 2010-2024. The method used is a Systematic Literature Review (SLR), utilizing the Scopus database to identify and evaluate relevant articles related to SMEs performance. The main findings of this article indicate that SMEs performance is influenced by two factors, internal and external factors, such as innovation, leadership, financial stability, supply chain management, and government support. Additionally, there are research gaps, such as the need for further exploration of the impact of digital transformation, the role of social media marketing, social sustainability issues, and the interaction between internal and external factors. This article offers future research directions to strengthen SMEs competitiveness in an increasingly competitive and advanced digital era.
Pengaruh Investment Opportunity Set (IOS) terhadap Kualitas Laba dengan Konservatisme Sebagai Variabel Intervening Maghfiroh, Lailatul; Indira, Irma
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art13

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh investment opportunity set (IOS) terhadap kualitas laba perusahaan dengan konservatisme sebagai variabel mediasi pada Perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 – 2023. Sampel pada penelitiain ini berjumlah 33 laporan keuangan dari 11 perusahaan dalam pengamatan 3 tahun. Metode penelitian yang digunakan merupakan metode kuantitatif. Hasil penelitiain ini menunjukkan bahwa Investment Opportunity Set (IOS) berpengaruh positif terhadap Kualitas Laba. Investment Opportunity Set (IOS) tidak berpengaruh terhadap konservaitisme dan Konservaitisme tidak berpengaruh pada kualitas laba. Selain itu, Konservatisme tidak mampu memediasi pengaruh Investment Opportunity Set (IOS) terhadap Kualitas Laba di perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia (BEI).
The Use of e-Commerce in SMEs Sustainability of Asian Countries: The Literature Review Nurrahma, Aisyah Asri; Sudarmiatin, Sudarmiatin; Rahayu, Wening Patmi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art14

Abstract

This study aims to evaluate trends in publication and examine how SMEs use e-commerce for their sustainability in Asian countries. The systematic literature review (SLR) method was used to identify the phenomenon. After setting the inclusion and exclusion criteria, it was found that 26 articles will be analyzed using VOSviewer. The results show that 73 keywords are linked to each other, and they are categorized into three according to the mapping in VOSviewer. The themes we explored include the e-commerce adoption in SMEs that is beneficial for SMEs in Asia countries. E-commerce can become their competitive strategy, as well as reduce financial costs. Along with that, e-commerce can reach a broad audience for the product because it is easy to access. The next theme is the sustainability of SMEs through e-commerce and digitalization, which is found to have significantly impacted during and after the COVID-19 pandemic because of the shifting habit of online shopping. The last theme is SME digitalization, which uses not only e-commerce but also social media to do many things, such as communicating with the seller, offering the products, and even allowing consumers to order the product. Hence, it becomes an advantage for SMEs to adopt digitalization, especially using e-commerce and social media.
Gerakan BTS Sebagai Upaya Cegah Ketergantungan Screentime pada Anak Usia Prasekolah di RA ANNIDA UTTALAMIDZ Kota Tangerang Sari, Widia; Zahro, Lailatul; Sava, Zaskia Nada; Wati, Widya Sulistya; Prisca, Cathrerine Andrea; Andrinatya, Dheavita
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art16

Abstract

Perkembangan teknologi dapat merubah kehidupan seorang anak diantaranya adalah peningkatan aktivitas screentime pada anak usia prasekolah. Aktivitas tersebut tentunya berdampak negatif terhadap perkembangan anak jika penggunaan yang berlebihan. Oleh karena itu, permasalahan tersebut harus segera diatasi, agar tidak menimbulkan masalah ataupun dampak terhadap perkembangan anak usia prasekolah. Salah satu upaya yang dapat dilakukan adalah dengan melakukan kegiatan pengabdian kepada masyarakat tentang sosialisasi gerakan BTS (batasi screentime) pada anak usia prasekolah sebagai upaya menurunkan ketergantungan screentime pada anak usia prasekolah. Kegiatan pengabdian masyarakat ini dilaksanakan dengan metode ceramah interaktif kepada orang tua dan pengukuran secara langsung perkembangan anaknya menggunakan formulir DDST II. Hasil menunjukkan orang tua antusias dalam kegiatan dan memahami rekomendasi screentime pada anak sehingga diharapkan pihak sekolah dan orang tua dapat bekerjasama dalam pemantauan dan pembatasan aktivitas screentime pada anak usia prasekolah.