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<![CDATA[ANALYSIS OF INTERNAL CONTROL OVER THE PREPARATION OF FINANCIAL STATEMENTS IN UMKM BASED ON SAK EMKM (Study on Kopi Eksis) ]]>
<![CDATA[Muhammad Reyhan]]>;
<![CDATA[RM. Rum Hendramin]]>;
<![CDATA[Reny Aziatul Pebriani]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This research is a qualitative research that aims to analyze internal control over the preparation of financial statements for MSMEs based on SAK MSME (Study Kopi Eksis). The data used in this study are primary data and secondary data. The method used in this research is descriptive qualitative analysis. The results of this study show that internal control in existing coffee there are several problems that hinder the recording of existing coffee and result in them not having compiled financial statements based on the applicable SAK MSME. Because there is no receipt for purchasing expenses or income to be recorded to compile financial statements from owners and employees. The conclusion of the results of this study is that business owners have not been able to implement the process of preparing financial statements based on SAK MSME.]]>
<![CDATA[The Effect of Cost of Goods Manufactured, Sales Promotion, and Selling Price on Net Profit at MSMEs in Ilir Barat I Palembang District ]]>
<![CDATA[Dinda Shellamitha]]>;
<![CDATA[RM. Rum Hendramin]]>;
<![CDATA[Aris Munandar]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[The purpose of this study was to determine whether the cost of production, sales promotion, and selling price affect net income. The independent variables used in this analysis are the cost of production, sales promotion and selling price. Then there is also the dependent variable, namely net income. The type of research used is survey research with a quantitative approach originating from primary data. This research uses some micro, small and medium enterprises in Ilir Barat I District, Palembang as the sample. Samples were carried out using the slovin formula technique with a tolerance of 10%. Data collection was carried out by observation and questionnaires distributed directly to micro, small and medium enterprises as many as 96 respondents. The results of the study show that the results of simultaneous testing can be seen that Fcount > Ftable, so it can be concluded that the cost of production (X1), sales promotion (X2), and selling price (X3) have an effect on net profit (Y).]]>
<![CDATA[The Influence of Democratic Leadership Style and Communication on Employee Productivity PT. Asia Surya Perkasa Pangkal Pinang ]]>
<![CDATA[Fernando Josse]]>;
<![CDATA[Siti Komariah Hildayanti]]>;
<![CDATA[Mohammad Kurniawan DP]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[The purpose of this study was to analyze the description of the role of democratic leadership style and communication on work productivity at PT Asia Surya Perkasa Pangkal Pinang. The population in this study were 66 employees who were total saturated sampling. Research data collection was carried out by observation and distributing questionnaires. The analysis technique used is multiple linear regression analysis, validity test and classical assumption test. Based on the results of analysis and hypothesis testing, democratic leadership style has a positive and significant effect on the work productivity of employees of PT Asia Surya Perkasa Pangkal Pinang, communication has a positive and significant effect on the work productivity of employees of PT Asia Surya Perkasa Pangkal Pinang. With the results (1) there is a positive and significant influence in the t test results where the tcount> ttable value or that the calculated tvalue for the democratic leadership style is 8.346> from ttable 1.998 with a significance level of 0.050 <0.05, and communication has a calculated t value = 12.303 > from ttable 1.998 with a significance level of 0.000 <0.05, (2) The Fcount value is 75.579 with a Ftable value of 3.14 so that the Fcount value is 75.579 with a Ftable value of 3.14. is 3.14 so that the value of Fcount> Ftable or 75.579> 3.14 and a significance level of 0.000 <0.05, (3) The coefficient value of R Square (R2) is 0.706 or 70.6 percent so that the magnitude of the influence of communication variables and democratic leadership style on employee work productivity is 70.6 %]]>
<![CDATA[Effect of the Application of Learning Media Microsoft Teamms on Students' Learning Motivation in Basic Accounting ]]>
<![CDATA[Siti Murtasiya Alwy]]>;
<![CDATA[M. Yusuf A. Ngampo]]>;
<![CDATA[Sahade Sahade]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This research aims to determine the effect of implementing learning media microsoft teamson students' learning motivation in basic accounting subjects at SMA Negeri 12 Gowa. The variable in this research is the application of learning media microsoft teams as independent variable and learning motivation as dependent variable. The population is all students of class XII IPS SMA Negeri 12 Gowa consisting of 71 students. Sampling technique l using the technique random samplings many as 42 students. Data collection techniques used are observation, questionnaires and documentation. The data analysis technique used is descriptive percentage analysis, instrument test consisting of validity and reliability tests and hypothesis testing consisting of simple linear regression analysis, t-test and efficient coefficient of termination (R2) by using SPSS 25 for Windows.Based on the results of the data analysis that has been carried out, the model l simple linear regression equation Y = 23.753 + 0.468X is obtained, which means the application of learning media microsoft teams has a positive effect on learning motivation in which each addition is 1 value of the application of learning media microsoft teams, then the value of student motivation has increased 0.468. From the results of the analysis is the efficient coefficient of termination (R2) obtained the value of R2= 19.9% which means the application of learning mediamicrosoft teamshas a contribution to student learning motivation of 19.9 percent while the remaining 80.1 percent is influenced by other factors. While the results of the t-test analysis obtained a significant value of 0.003 <0.05, which means the application of learning mediamicrosoft teamssignificant effect on motivation to learn, thus the hypothesis is accepted.]]>
<![CDATA[Influence of Work Environment and Organizational Culture on Employee Performance (Case Study at The PT Kualiti Jaya Semarang) ]]>
<![CDATA[Sutaat Sutaat]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[Business competition is a phenomenon that often occurs in order to develop a company. One of the factors affecting the success rate of the company is employee performance. Efforts to improve employee performance, including paying attention to the work environment and organizational culture. The problem in this study is whether the work environment and organizational culture affect the performance of PT Kualiti Jaya Semarang employees. This study aims to determine the influence of the work environment and organizational culture simultaneously influence the performance of employees at PT Kualiti Jaya Semarang. The sample in this study amounted to 42 employees using the census method. Data collection methods used in research are questionnaire and interview methods. The analysis used in this study used SPSS 21.00, namely multiple linear regression analysis, F test, and t-test. The results of this study illustrate that the work environment has no significant effect on the performance of PT Kualiti Jaya Semarang employees and organizational culture has a positive and significant effect on the performance of PT Kualiti Jaya Semarang employees.]]>
<![CDATA[Analysis of Palm Oil Income and Production for Farmers Joined in Cooperatives in Pakawa Village, Pasangkayu District ]]>
<![CDATA[Armin Armin]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[The agricultural and plantation sectors still play a very important role in the economy in North Mamuju Regency, the development of plantations in North Mamuju Regency is indeed very important both historically and technically. planting of plantation commodities such as cacao and oil palm. Based on these phenomena the author feels it is very necessary to look at the level of income and production among farmer community groups who are members of cooperatives, especially farmers who cultivate oil palm plants which the author sets out in a study with the title: "Analysis of Oil Palm Income and Production for Farmers Joining Cooperatives in Pakawa Village, Pasangkayu District. The method used is descriptive analysis method. The results of his research show that the income and production results of oil palm farmers who are members of the Budhi Karya cooperative have differences with farmers who are not members of the Budhi Karya cooperative in Pakawa Village, Pasangkayu District.]]>
<![CDATA[Factors Determining Foreign Direct Investment In DKI Jakarta Indonesia ]]>
<![CDATA[Agus Tri Basuki]]>;
<![CDATA[Syahdatunisia Fidela Rahman]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This study aims to analyze the factors that influence foreign investment in DKI Jakarta, Indonesia. In this study using the Vector Error Correction Model approach. The data used in this research is time series data for the period 1980-2021 originating from the Indonesian Central Bureau of Statistics, the Investment Coordinating Board, and the World Development Indicators (WDI). The estimation results show that in the short term the GRDP and inflation variables have a positive and significant effect on foreign investment, while the exchange rate and labor variables have no effect on foreign investment. In the long run the GRDP variables and inflation variables have a positive and significant effect on foreign investment, the exchange rate variable has a negative and significant effect on foreign investment, and the number of workers has no effect on foreign investment. The regional government together with the Indonesian central bank are expected to be able to maintain economic stability through inflation targets and a conducive exchange rate of the rupiah against foreign currencies, so as to encourage FDI that is pro-employment.]]>
<![CDATA[Analysis of financial statements in measuring the performance of UMKM in Mamuju Regency (Case Study on the AL-KAHFI FOOD Business Group) ]]>
<![CDATA[Krisna Mutiara Wati]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[Financial reports provide an overview of the company's financial position, operational performance and cash flow. Financial statement analysis helps MSME owners identify their business strengths and weaknesses, and evaluate their financial performance objectively. The Al Khafi Food Business Group is a business group formed by the government in an effort to drive the community's economy in post-earthquake areas in Mamuju Regency. Based on the discussion of the performance of the AL-KAHFI FOOD Business Group's UMKM, it has shown good performance as measured by the financial reports from 2021-2022. The value of each measurement (NPM, ROE, GPM) shows an increasing trend. However, along with this increase, the AL-KAHFI FOOD business group also needs to consider a long-term strategy to maintain and improve their financial performance in a sustainable manner, including product diversification, increasing operational efficiency, innovation and developing new markets]]>
<![CDATA[The Role of The Bandung Regency Government in Disaster Response to Covid – 19 ]]>
<![CDATA[Dedy Suhendi]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[As it is known that the Indonesian nation is very vulnerable to disasters. Almost every year, maybe even every year, the Indonesian people always face disasters, especially floods during the rainy season and or drought during the dry season.At this time the Indonesian people and several nations in the world are focusing on tackling the spread of the corona virus (covid - 19) disaster and the challenges they are facing are increasingly increasing. The government needs a comprehensive and integrated management planning strategy, which can be implemented by all elements of government, both central and regional governments and the community in a coordinated manner.The important role of local government in handling Covid - 19 is the most important. All stakeholders, both at the central and regional levels, must increase their hard work in a more coordinated and integrated manner so that the impact caused by Covid - 19 can be minimized and even an antidote can be found.Based on this, researchers are encouraged to try to describe and explain the role of the Bandung district government which is considered relatively successful in tackling the disaster caused by the Covid - 19 pandemic.]]>
<![CDATA[Factors Affecting the Accuracy of Providing an Audit Opinion ]]>
<![CDATA[Melan Sinaga]]>;
<![CDATA[Linawati Linawati]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[The study aimed to identify factors affect the accuracy of the audit opinion in partial and together. The method used in this study is multiple linear regression with a accidental sampling method with a sample of 68 respondents. The variables used in this research was the accuracy of the audit opinion as, dependent variable of audit evidence, experience an auditor, audit situation as the independent variable. The data used in this study was the primary data, which are questionnaires distributed at 17 public accounting firms located in South Jakarta. The results showed that partially the competence of the auditor had a positive and significant effect, audit evidence had a positive and significant effect, the auditor’s experience had a positive and significant effect, audits of the situation had no effect on accuracy of the provision of an audit opinion]]>
