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Jurnal Ilmu Manajemen Advantage
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 25981072     EISSN : 25978888     DOI : https://doi.org/10.30741/adv
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Manajemen Advantage published twice a year in June and December, published by Institut Teknologi dan Bisnis Widya Gama Lumajang since June 2017. Jurnal Ilmu Manajemen Advantage intended as a forum for publishing scientific articles in the field of management science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 224 Documents
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STRATEGI PENGEMBANGAN PRODUK PARIWISATA KREATIF BERBASIS POTENSI SUMBER DAYA ALAM DAN KEARIFAN LOKAL DESA WISATA Nawangsih, Nawangsih
Jurnal Ilmu Manajemen Advantage Vol. 2 No. 02 (2018): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1127.229 KB) | DOI: 10.30741/adv.v2i02.362

Abstract

Bidang pariwisata menjadi salah satu sektor yang banyak mendapatkan perhatian, mengingat dampak multidimensi yang ditimbulkan dari bidang tersebut kepada bidang yang lainnya, yang berperan penting bagi peningkatan perekonomian masyarakat sekitar. Tujuan penelitian ini adalah untuk mengetahui strategi pengembangan produk pariwisata kreatif dan untuk mengetahui potensi sumber daya alam dan kearifan lokal yang dimiliki desa wisata. Jenis penelitian adalah penelitian deskriptif kualitatif, dengan menggunakan pendekatan fenomenologi. Tekhnik pengumpulan data menggunakan wawancara, observasi dan studi dokumen. Hasil penelitian menunjukkan bahwa strategi pengembangan produk wisata kreatif, yang dikembangkan desa wisata, dengan menggunakan berbagai media online maupun offline, memanfaatkan event bazar, festival budaya dan kegiatan yang erat kaitannya dengan pariwisata dan kearifan lokal masyarakat desa. Potensi sumber daya alam dan bentuk kearifan lokal yang dimiliki oleh desa wisata sangat beragam, antara lain : wisata kebuh teh, wisata air terjun, wisata alam adventure dan jenis wisata alam lainnya, sedangkan bentuk kearifan lokal desa wisata antara lain : festifal ujung mantra, event ronang, karnaval desa, sedekah desa dan event wisata dan kearifan lokal lainnya. Rekomendasi penelitian : perlu adanya kegiatan regenerasi untuk pelestarian wisata budaya agar bisa dikembangkan dari generasi ke generasi, untuk pengembangan desa wisata
EFISIENSI MODAL KERJA, LIKUIDITAS DAN SOLVABILITAS PENGARUHNYA TERHADAP PROFITABILITAS PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2015 Irdiana, Sukma
Jurnal Ilmu Manajemen Advantage Vol. 2 No. 02 (2018): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (832.129 KB) | DOI: 10.30741/adv.v2i02.363

Abstract

Suatu perusahaan pasti memiliki keinginan untuk memperoleh profitabilitas yang tinggi. Untuk itu perusahaan harus dapat mengelola efisiensi modal kerja, likuiditas dan solvabilitasnya. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh efisiensi modal kerja, likuiditas dan solvabilitas terhadap profitabilitas pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan berdasarkan metode Purposive Sampling. Data penelitian ini diperoleh dari data sekunder berupa laporan keuangan. Penelitian ini akan menggunakan metode Multiple Regression Data penelitian ini diolah dengan menggunakan program SPSS 16.0. Temuan dari penelitian ini secara parsial menunjukkan bahwa efisiensi modal kerja (WCT) tidak memiliki pengaruh yang sangat signifikan terhadap profitabilitas. Namun likuiditas (Current Rasio) dan solvabilitas (DER) memiliki pengaruh yang sangat signifikan terhadap profitabilitas. Sedangkan secara simultan menunjukkan efisiensi modal kerja (WCT), likuiditas (Current Rasio) dan Solvabilitas (DER) memiliki pengaruh yang sangat signifikan terhadap profitabilitas.
Analisis Penerapan dan Sistem Bagi Hasil Akad Mudharabah Dalam Akuntansi Syariah Sholihin, Muhammad Rijalus; Mun’im, Abdul
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.671 KB) | DOI: 10.30741/adv.v3i1.415

Abstract

Islam is the religion that is most widely adhered to by the people of Indonesia, so it is not surprising that since before the year two thousand Islamic banks have emerged in this country, starting from Bank Muamalat which was first in Indonesia and then independent Islamic Banks to various conventional banking systems which opened the. In Islamic banking itself, there are many products offered, ranging from pure savings, financing to Islamic banking services like a conventional one, but there are fundamental principles that distinguish between the two. Therefore there is a need for further understanding of Islamic banking products Through this research, it is expected that the implementation and system of profit sharing in the Mudharabah contract in sharia accounting will be well known and in accordance with Sharia PSAK and the fatwa of the national sharia council (DSN). The results of this study are that the results of the mudharabah contract and sharia accounting are of two types, namely profit loss sharing, and revenue sharing, these two methods can be used in determining profit sharing in carrying out mudharabah contracts.
Penerapan Camels pada Bank Konvensional yang Listed di BEI Abrori, Imam; Abdurrahim, Abdurrahim
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.717 KB) | DOI: 10.30741/adv.v3i1.421

Abstract

This study was conducted to examine the influence of Capital Adequacy Ratio (CAR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Non-Performing Loan (NPL), Net Interest Margin (NPL) and loan to Deposit Ratio (LDR) to the Banking Profitability (ROA). Populations that are objects of this study are conventional banks listed on the Indonesia Stock Exchange. The method used in this research is to use multiple regression analysis to test the hypothesis that the t-test. Before using multiple regression analysis, performed classical assumption beforehand. From the results of the partial hypothesis test (t-test) in conventional banks showed that the CAR variable has no effect and no significant effect on bank profitability (ROA). Variable ROA and LDR significant negative effect on bank profitability (ROA), while variable NIM and NPL positive and significant impact on banking profitability (ROA). The ability of the independent variables affects the profitability of banks by 64% while the rest influence other variables not included in the research model.
Minat Memesan Kembali Jasa Transportasi Online Iristian, Jovi -
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.719 KB) | DOI: 10.30741/adv.v3i1.422

Abstract

The number of smartphone users that continues to increase over time seems to be in line with the increasing number of users of online transportation services from the web and applications. Technology that is built by understanding the experience of its users has changed people's behavior in traveling and carrying out daily activities. The vehicle booking application in particular has been a breakthrough because it allows a convenient pick-up and delivery system at an affordable price. The purpose of this study was to determine brand experience, emotional connection to the brand and brand image to interest in ordering back online transportation services. The population is customers who use the online transportation service "Grab". This study uses 150 samples of respondents with the criteria of using online transportation services more than twice. Then the data were analyzed_using multiple regression_analysis which was channeled through the SPSS 21 program. Based on the_results of the study, the results that brand experience and emotional connection to the brand have a significant effect on the interest in ordering Grab's online transportation services, while the brand image has no significant effect on the interest in ordering Grab's online transportation services. With the variable brand experience, emotional linkages to the brand and brand image to interest in re-ordering Grab online transportation services in Surabaya amounted to 41.5% and the rest explained by other factors not explained in the regression model obtained.
Keputusan Keuangan dan Good Corporate Governance terhadap Kinerja Dimoderasi Ukuran Perusahaan JARIAH, AINUN
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.463 KB) | DOI: 10.30741/adv.v3i1.429

Abstract

Optimal financial performance is a company goal that can be achieved through the implementation of financial management functions. One way to improve company performance in addition to financial decisions is to implement good corporate governance. This study aims to determine the effect of financial management decisions and good corporate governance, partially or simultaneously on financial performance with the size of the company as moderating manufacturing in Indonesia. The number of samples is 37 manufacturing companies that routinely publish financial statements for the period 2014-2017. Using multiple linear regression analysis and moderation techniques, the results of the study show that partially funding decisions and good corporate governance significantly affect financial performance. Only investment decisions that have a significant partial effect on the size of the company. Investment decisions, funding decisions, dividend policies and good corporate governance simultaneously have a significant effect on both company size and financial performance. And the size of the company does not moderate the influence of financial decisions and good corporate governance on financial performance.
Pengelolaan Pajak Kendaraan Bermotor untuk Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Lumajang Wibisono, Yusuf
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.774 KB) | DOI: 10.30741/adv.v3i1.436

Abstract

The management of motor vehicle tax to increase PAD in Lumajang Regency Entering the era of regional autonomy (Otoda) as it is now, the Regional Government is given extensive authority to carry out development programs and at the same time to realize community welfare. Funding for development programs in the area comes from various regional revenues. Among the sources of income are taxes. The tax that is excellent because it has great potential, positive and significant impact on the PAD is motor vehicle tax. The purpose of this study was to determine the development and contribution of motor vehicle tax to PAD in Lumajang Regency over the past two years. This study uses a qualitative descriptive approach, the research method uses interview methods and documentation. Also supported by a literature review that is relevant to the subject matter. From the results of the study, it is known that the management of motor vehicle tax in Lumajang Regency runs well and successfully surpasses the target every year. This is very useful to contribute to the PAD of Lumajang Regency. The strategies and policies pursued by the government to increase motor vehicle tax, among others, by improving the management of motor vehicle tax, both Human Resources (HR) and bureaucracy. Improve services with the use of technology and so on.
Kedudukan Hukum Corporate Social Responsibility pada BUMD berdasar Undang-Undang RI Nomor 40 Tahun 2007 Taufiq, Muuchamad
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.574 KB) | DOI: 10.30741/adv.v3i1.437

Abstract

This study aims to study, analyze, find the philosophical meaning of Corporate Social Responsibility (CSR). On the other hand this study aims to find out, explain the legal position of Corporate Social Responsibility in Regionally Owned Enterprises (BUMD). Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) has provided guidance that there is a corporate social responsibility to its environment. However, the UUPT does not contain clear sanctions so that its nature is not imperative and the target object is a company in the form of PT which is engaged in mining. Corporate Social Responsibility, which is defined as social and environmental responsibility, is a corporate obligation that is budgeted and counted as a company expense which is carried out with due regard to propriety and fairness. The research method used is the normative juridical approach. The object of the research is all the laws and regulations related to Corporate Social Responsibility and BUMD. Data collection techniques in this study, carried out by means of Library research. Furthermore, this research is expected to contribute to the development of the study of legal science, especially business law so that it can be a reference for similar research and further research.
Persepsi Jamaah Mengenai Fasilitas dan Biaya dalam Memilih Jasa Umroh Agus Najibul Zamzam, Nurali; Jatmiko, Udik
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 2 (2019): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.617 KB) | DOI: 10.30741/adv.v3i2.470

Abstract

This research aims to analyze and determine the effect of the facilities and costs of umrah travel on the choosing decision PT Uda CS Holidays Indonesia both partially and simultaneously. The population in this study is 612 pilgrims using non probability sampling techniques with accidental sampling as the approach. The data analysis techniques used are: (1) Validity and Reliability test, (2) Multiple Linear Regression Analysis, (3) F Test Analysis, (4) T-Test, and (5) Determinant Coefficient Test. The result of data analysis can be concluded as follows: (1) There is no partial positive and significant effect between the umrah facility variable on the choosing decision the Umrah package at PT Uda CS Holidays Indonesia (2) There is a positive and significant effect partially between the variable costs of umrah travel on the choosing decision Umrah package at PT Uda CS Holidays Indonesia. (3) Umrah facilities and the cost of joint umrah arrangements have a positive and significant effect on the choosing decision the Umrah package at PT. Uda CS Holidays Indonesia
Keefektifan Hubungan Tingkat Profitabilitas Perusahaan terhadap Harga Saham Setyo Liyundira, Fetri
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 2 (2019): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.159 KB) | DOI: 10.30741/adv.v3i2.471

Abstract

Effectiveness of the Relationship Level of the Company's Profitability to Stock Prices. The capital market becomes and has a major economic function in the Indonesian economy, two parties, namely investors and publishers who provide several things facilitated by the capital market that provides facilities or vehicles. Profitability ratios used are indicators of Return On Investment (ROI) and Earnings Per Share (EPS) to stock prices. The sample used was 56 companies that have entered into several criteria and then submitted an application using SPPS with classic approval issued first for all variables, after collecting classic assumptions then performed a statistical test to determine the relationship of cause and effect. The results of the statistical test can be concluded that investors consider various things and one of them is looking at the value of Return on Investment (ROI). Profit will be generated by the use of increased company assets so that the value of the company can be increased, in accordance with rising stock prices to get a good response from investors. In addition to the profits generated, investors also benefit investors. It is wrong to only see profits because big or small will show the company's ability to distribute dividends to investors. From this it appears that a complicated transaction occurs, investors will receive dividends will be higher, it is seen getting a company.

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