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Jurnal Manajemen
Published by Universitas Palembang
ISSN : 20896832     EISSN : 26862530     DOI : https://doi.org/10.36546/jm.v10i1.539
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen is a scientific communication media published by the Management Study Program, Faculty of Economics, University of Palembang. The Management Journal is dedicated to researchers and academics who wish to publish research papers, technical papers, conceptual papers, and case study reports. Scientific periodical publications on Management-related issues covering Human Resources Management, Marketing Management, Financial Management and Operations Management as well as Strategic Management. In addition, the Management Journal is also a medium for disseminating research information for lecturers, researchers and practitioners. The Palembang Economics Faculty Management Journal is published fourty times a year with ISSN print 2686-2530 and ISSN online 2089-6832. In this Jurnal Manajemen, authors are required to register first and upload manuscripts online. The script creation process can be monitored via OJS. Authors, readers, editorial boards, editors, and peer reviewers can get the status of manuscripts in real time. A hard copy of the journal can be purchased by the system. Several other changes are announced in the History Journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 247 Documents
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PENGARUH IDEALISME AKUNTAN TERHADAP PENILAIAN PERILAKU AKUNTANSI KREATIF Ikraam, Ikraam; Hadli, Hadli
Jurnal Manajemen Vol 5 No 3 (2017): Jurnal Manajement
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.243 KB) | DOI: 10.36546/jm.v5i3.133

Abstract

The main purpose of this study is to analyze the influence of idealism on the assessment of creative accounting behavior. This study uses idealism and assessment of creative accounting behavior as research variables. The research variables are taken from the theory of individual moral philosophy. This study uses 125 accountants as a sample collected by the census method. Based on the research findings, the accountant idealism variable has a significant impact and has a negative relationship from the assessment of accounting creative practices, in other words it is stated that the higher the idealism held by accountants, the creative accounting practices will be judged as unethical by accountants.
PENGARUH PROSES REKRUTMEN TERHADAP KINERJA KARYAWAN PADA CV.GADJAH MADA SARANA PALEMBANG Yunita Ningsih; Amelia Lestari; Yuli Anita
Jurnal Manajemen Vol 8 No 4 (2020): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.123 KB) | DOI: 10.36546/jm.v5i3.135

Abstract

This study examines the effect of the recruitment process on employee performance on the CV. Gadjah Mada Sarana Palembang .. The purpose of this study is to find out the recruitment process influencing the performance of employees at CV. Gadja Mada Sarana Palembang and To find out which recruitment process is most influential on employee performance at CV. Gadja Mada Sarana Palembang. The Recruitment Process Against Employee Performance in the CV. Gadjah Mada Facilities contain norms and values ​​of belief that direct the behavior of members of the organization. Therefore, organizations should provide a vehicle for employees to internalize the culture so that they are able to apply it at work. This research is carried out on the CV. Gadjah Mada Sarana Palembang. From 42 people taken as samples by sending them questionnaires as many as 42 questionnaires. The results obtained from the regression analysis using SPSS version 15 indicate that there is an influence of the Recruitment Process on employee performance on CV. Gadja Mada Sarana Palembang
PENILAIAN KINERJA KEUANGAN BERDASARKAN ANALISIS RENTABILITAS PADA PT. PELAYARAN SAKTI MAKMUR PALEMBANG Aryanti, Rahmi
Jurnal Manajemen Vol 6 No 1 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.208 KB) | DOI: 10.36546/jm.v6i1.157

Abstract

Tujuan penelitian ini untuk mengetahui untuk mengetahui bagaimana keadaan keuangan pada PT. Pelayaran Sakti Makmur Palembang secara keseluruhan dan mengetahui perkembangan keuangan dengan kemampuan perusahaan dibidang keuangan sebagai prestasi perusahaan dari tahun ke tahun. Penelitian dilakukan pada karyawan PT Pelayaran Sakti Makmur Palembang responden sebanyak 47 orang. Responden penelitian adalah semua karyawan PT Pelayaran Sakti Makmur Palembang. Hasil penelitian ini mengungkapkan bahwa Tingkat rasio rentabilitas pada PT. Pelayaran Sakti Makmur Palembang mengalami fluktuasi dimana pada tahuan 2011 mencapai 67%, tahun 2012 mencapai 51% dan Tahun 2013 mencapai 46%. Hal ini dikarenakan Gross Profit Margin (GPM) mengalami fluktuasi dari tahun ke tahun. Gross Profit Margin mengalami fluktuasi disebabkan adanya kenaikan dan penuruanan aktiva-aktiva lancar meskipun hutang-hutang lancar juga mengalami kenaikan dan penurunan pada tahun 2011-2013. Tingkat Operating Income Ratio pada PT. Pelayaran Sakti Makmur Palembang mengalami fluktuasi dimana pada tahun 2011 mencapai 16,21% , tahun 2012 sebesar 17,74% mengalami penurunan kembali pada tahun 2013 hingga mencapai 17,14%. Tingkat Net Profit Margin , pada hasil perhitungan tahun 2011 sebesar 11,22%,, pada tahun 2012 sebesar 13,22% dan pada tahun 2013 mengalami penurunan kembali sebesar 12,81%.
SISTEM DINAMIK UJIAN NASIONAL BERBASIS KOMPUTER UNTUK MEMINIMALKAN RESIKO KECURANGAN SERTA MENINGKATKAN EFEKTIFITAS DAN EFISIENSI ANGGARAN Handayani, Tiara Suri
Jurnal Manajemen Vol 6 No 1 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.433 KB) | DOI: 10.36546/jm.v6i1.158

Abstract

The Ministry of Education Indonesia held a national examination for high school students every year with the aim of assessing the achievement of competency standards on specific subjects nationally and as the basis of selection into the next education level. Fraud in paper-based implementation of National Examination often found, although it can not be completely eliminated but it can be minimized. National Exam-based computer is one of the policies that can be used to reduce the risk of fraud or violations committed by students, teacher, schools and others who intentionally used for a particular purpose. National Exambased computer will also improve the effectiveness and efficiency of the budget, because it does not use paper media that will be replaced with computer media and its oversight will be easier. In this research scenario will be simulated implementation of National Examination using a computer-based modeling of dynamic systems. Hopefully, through modeling of dynamic systems can be known factors that cause fraud or breach, as well as a variable in the National Exam that can be analyzed to improve the effectiveness and efficiency of the budget, so the goal of the National Examination can be achieved in order to improve the quality of education in Indonesia.
PENGARUH DISIPLIN DAN KESELAMATAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN PADA CV. MARLIN INDAH PALEMBANG Kasih Pratama, Kevin; Agnesia Ghasela, Irgina; anita, yuli
Jurnal Manajemen Vol 9 No 3 (2021): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.468 KB) | DOI: 10.36546/jm.v6i1.159

Abstract

Tujuan penelitian ini untuk Untuk menganalisis pengaruh disiplin dan keselamatan kerja terhadap produktivitas karyawan pada CV. Marlin Indah Palembang. Dan Untuk menganalisis Faktor-faktor apa saja yang mempengaruhi disiplin dan keselamatan kerja terhadap produktivitas karyawan pada CV.Marlin Indah Palembang. Penelitian dilakukan pada karyawan CV.Marlin Indah Palembang dengan responden sebanyak 25 orang. Responden penelitian adalah semua karyawan kecuali level pimpinan. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan menggunakan skala Likert. Teknik analisis data yang digunakan adalah Program SPSS. Hasil penelitian ini mengungkapkan Tingkat disiplin kerja karyawan tergolong tinggi, namun masih cukup banyak yang berada dalam kategori rendah sebesar18,8%. Hal ini disebabkan karena minimnya pengetahuan karyawan mengenai aturan – aturan yang diberlakukan oleh perusahaan. Pada keselamatan dan kesehatan kerja, mayoritas karyawan berada dalam kategori yang baik. Meskipun demikian, masih cukup banyak karyawan yang berada dalam kategori yang kurang baik sebesar 15,6%. Karyawan masih banyak yang belum mengerti tentang program – program pelatihan K3, jenis, fungsi, dan penggunaan APD.
PENGARUH REGULASI KOMPENSASI MOTIVASI DAN KONSEP DIRI TERHADAP MINAT MENJADI AKUNTAN PUBLIK DI KOTA PALEMBANG Rachmawati, Yuni
Jurnal Manajemen Vol 6 No 1 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.118 KB) | DOI: 10.36546/jm.v6i1.161

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh regulasi, kompensasi motivasi dan konsep diri terhadap minat menjadi akuntan publik di kota Palembang. Metode analisis data menggunakan deskriptif kuantitatif dengan sumber data menggunakan data primer dan sekunder. Populasi pada penelitian ini adalah mahasiswa akuntansi pada Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta, mahasiswa PPA dan alumni PPA di Kota Palembang, teknik pengambilan sampel yaitu purposive sampling dengan jumlah sampel sebanyak 500 responden. Hasil penelitian menunjukkan bahwasecara simultan Regulasi, kompensasi, motivasi dan konsep diri secara bersama-sama berpengaruh terhadap minat menjadi akuntan publik di kota Palembang dengan signifikansi sebesar 0,000. Sedangkan secara parsial regulasi berpengaruh negatif terhadap minat menjadi akuntan publik di kota Palembang dengan signifikansi 0,000 dan koofisien regresi -0,274. Sedangkan kompensasi, motivasi dan konsep diri berpengaruh positif terhadap minat menjadi dosen dengan signifikansi masing-masing sebesar 0,001, 0,000 dan 0,000.
PENILAIAN KINERJA KEUANGAN BERDASARKAN ANALISIS RENTABILITAS PADA PT. PELAYARAN SAKTI MAKMUR PALEMBANG Neisya Amaliah; Indah Susanti; Rahmi Aminus
Jurnal Manajemen Vol 9 No 4 (2021): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.208 KB) | DOI: 10.36546/jm.v6i1.165

Abstract

Tujuan penelitian ini untuk mengetahui untuk mengetahui bagaimana keadaan keuangan pada PT. Pelayaran Sakti Makmur Palembang secara keseluruhan dan mengetahui perkembangan keuangan dengan kemampuan perusahaan dibidang keuangan sebagai prestasi perusahaan dari tahun ke tahun. Penelitian dilakukan pada karyawan PT Pelayaran Sakti Makmur Palembang responden sebanyak 47 orang. Responden penelitian adalah semua karyawan PT Pelayaran Sakti Makmur Palembang. Hasil penelitian ini mengungkapkan bahwa Tingkat rasio rentabilitas pada PT. Pelayaran Sakti Makmur Palembang mengalami fluktuasi dimana pada tahuan 2011 mencapai 67%, tahun 2012 mencapai 51% dan Tahun 2013 mencapai 46%. Hal ini dikarenakan Gross Profit Margin (GPM) mengalami fluktuasi dari tahun ke tahun. Gross Profit Margin mengalami fluktuasi disebabkan adanya kenaikan dan penuruanan aktiva-aktiva lancar meskipun hutang-hutang lancar juga mengalami kenaikan dan penurunan pada tahun 2011-2013. Tingkat Operating Income Ratio pada PT. Pelayaran Sakti Makmur Palembang mengalami fluktuasi dimana pada tahun 2011 mencapai 16,21% , tahun 2012 sebesar 17,74% mengalami penurunan kembali pada tahun 2013 hingga mencapai 17,14%. Tingkat Net Profit Margin , pada hasil perhitungan tahun 2011 sebesar 11,22%,, pada tahun 2012 sebesar 13,22% dan pada tahun 2013 mengalami penurunan kembali sebesar 12,81%.
THE EFFECT OF COMMUNICATION AND MOTIVATION TO WORK ACHIEVEMENT WITH COMPETENCE AS INTERVENING VARIABLES IN NURSE IN BHAYANGKARA HOSPITAL PALEMBANG Hanafi, Agustina; Soebyakto, Bambang Bemby; Saputra, Ade Candra
Jurnal Manajemen Vol 6 No 2 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (762.579 KB) | DOI: 10.36546/jm.v6i2.166

Abstract

This study focuses on the influence of communication and motivation on work performance with competence as an intervening variable. Hypothesis tested in this research are: (1) There are significant positive influence from communication and motivation variable to competence (2) There is significant positive influence from communication variable, motivation and competence to work performance. The sample used in this research is 110 respondents to nurses at Bhayangkara Hospital Palembang. The data used were obtained from the results of the research on nurses at Bhayangkara Hospital Palembang and analyzed using Structural Equation Model with the help of Structural Linear Relations program. Test results show that, (1) Communication has a positive effect on Competence. Motivation has a negative effect on Competence. (2) communication, motivation and competence variables have a positive effect on work performance on nurses at Bhayangkara Hospital Palembang. This research is expected to be useful, among others, for Nurses Bhayangkara Hospital Palembang as consideration in decision making for hospital progress. Bhayangkara Palembang, and for further research this research can be one reference for research related to communication, motivation, competence and work performance.
The Effect of Macroeconomic Fundamental Factors On Corporate Value Through Financial Performance As Intervening Variables In Manufacturing Companiesn In Indonesia Stock Exchange Hadi, Isnur; Taufik, Taufik; Herwanto, Deddy
Jurnal Manajemen Vol 6 No 2 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.465 KB) | DOI: 10.36546/jm.v6i2.176

Abstract

This study aims to determine the effect of macroeconomic fundamental factors on firm value through financial performance as an intervening variable at manufacturing companies in Indonesia Stock Exchange. The data used are panel data, data cross section 54 companies and time series data period from 2011 to 2015. The purpose of sampling method used this research Methods Data collection techniques using purposive sampling 54 companies manufacturing sector BEI 2011-2015. Data collection technique used is purposive sampling method. Methods of data analysis in this study using path analysis (path analysis). The result of analysis shows that; Inflation and interest rates have a significant negative effect on financial performance and firm value while the exchange rate has no effect. Economic growth has a significant positive effect on financial performance and firm value. Financial performance has a significant positive effect on firm value. Inflation and Tribes directly affect the value of the company. Financial performance does not mediate the effects of inflation, interest rates and exchange rates on corporate value. Economic growth has an indirect effect on corporate value through financial performance as an intervening variable.
THE EFFECT OF PROFITABILITY, SIZE AND LIQUIDITY, TO THE VALUE OF THE COMPANY WITH THE CAPITAL STRUCTURE AS INTERVENING VARIABLES Adam, Mohamad; Taufik, Taufik; Hamarzonnanda, Hamarzonnanda
Jurnal Manajemen Vol 6 No 2 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.402 KB) | DOI: 10.36546/jm.v6i2.177

Abstract

This study examined the influence of profitability, size, and liquidity on firm's value with Fund structure as the intervening variable of empirical study on infrastructure, utility, and transportation sector stocks in Indonesia. The aim of this study is to know: The effects of profitability (ROA), size (in Aktiva), and liquidity (CR) to firm's value (PBV). The effects of profitability (ROA), size (in Aktiva), and liquidity (CR) to Fund structure (DER). The effects of profitability (ROA), size (in Aktiva), and liquidity (CR) to firm's value (PBV) with Fund structure (DER) as the intervening variable. Samples in this study were 41 Indonesian companies in infrastructure, utility, and transportation sectors in 2012-2016. Samples were chosen by using purposive sampling method. Data were analyzed by using path analysis with the help of AMOS 22. From the analysis it can be seen that : ROA has negative and significant effects on DER. SIZE has positive and significant effects on DER. CR has negative and significant effects on DER. DER and ROA have positive and significant effects on PBV. CR and SIZE have no effects on PBV. DER is able to mediate the effects of SIZE and CR on firm’s value. DER is unable to mediate the effects of ROA on firm’s value. As the implication, the company has to pay more attention to ROA, size, CR, and DER because they have very important role on the rise or fall of company's performance. The company's performance is important to invite investors to invest their funding in infrastructure, utility, and transportation sectors in Indonesia.

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