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eMBeJi : Manajemen dan Bisnis Jurnal
Published by Universitas Wisnuwardhana Malang
ISSN : -     EISSN : 25286668     DOI : https://doi.org/10.37303/embeji.v7i2
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Manajemen & Bisnis Jurnal menerbitkan artikel ilmiah dibidang manajemen, bisnis dan sangat menghargai pikiran-pikiran baru yang inovativ serta menantang untuk memicu lahirnya inovasi konsep dan praktik dibidang manajemen dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 5 No 1 (2019)" : 6 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN LQ45 PERIODE 2013-2017 Ikhsan, Nuri Maulana; Dermawan, Yohanes Rully
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.42 KB) | DOI: 10.37303/embeji.v5i1.72

Abstract

This study aims to determine the effect of financial ratios on stock prices. Financial ratios used in this study is the Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover, Earning Per Share, and Price to Book Value. The type of research used is quantitative to observe the effect of financial ratios on stock prices. This study used a purposive sampling method with a total sample of 20 companies registered in the LQ45 index for the period 2013-2017 and fulfilling the research criteria. The statistical method used is multiple linear regression analysis The results of this study indicate that partially, the variable debt to equity ratio, return on equity, total asset turnover, earnings per share, and price to book value have a significant partial effect on stock prices, while the current ratio variable does not have a partial significant effect on stock prices. Simultaneously the current ratio variable, debt to equity ratio, return on equity, total asset turnover, earnings per share, and price to book value have a significant simultaneous effect on stock prices. And the most dominant influential variable is earnings per share. Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover, Earning Per Share, Price to Book Value, and Stock Price.
PENGEMBANGAN STANDARD OPERATING PROCEDURE AKUNTASI DAN PENENTUAN BIAYA STANDAR PADA PETERNAKAN BEBEK PETELUR DESA TULUSAYU Rahayu, Anita; Indrawati, Novy Karmelita
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.685 KB) | DOI: 10.37303/embeji.v5i1.81

Abstract

This development aims to assist Peternakaan Bpk. Nur Samiaji in the making Standart Operating Procedure (SOP)/Work Instruction(WI) Accounting and standard cost determination at Peternakan Bebek Milik Bpk. Nur Samiaji in Desa Tulusayu. The method is development. Model of development uses Design Based Research (DBR) method. Using these 6 stages of research and development to small scale trials. The procedure are problem identification, outlining objectives, developing design and development, product testing, evaluation of trial tests, and communicating test results. The result of this development are Standart Operating Procedure (SOP) and Work Instruction (WI) with total 2 SOP and 19 WI. academic validator give average value 3 for 2 SOPs dan 19 WIs. And practitioners validator give average value 4 for 2 SOPs dan 19 WIs. That values show that Standart Operating Procedure (SOP) and Work Instruction (WI) are feasible applied at Peternakaan Bebek Petelur milik Bpk. Nur Samiaji Di Desa Tulusayu. Keyword: SOP, Accounting, Standard Cost
UMKM BERDAYA BERSAMA DESA WISATA Realita, Tasnim Nikmatullah; Anggoro, Yudhi
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.457 KB) | DOI: 10.37303/embeji.v5i1.82

Abstract

Village tourism is an alternative development of tourism areas based on local wisdom, people's lifestyles that have shifted towards building harmony with nature are an excellent momentum to start focusing on developing tourist villages. Hard efforts are needed so that the sustainability of the tourism village as an alternative tourist destination can be maintained without ignoring the preservation of nature and social values as the village's fundamental identity. UMKM is a strategic partner that deals in symbiotic mutualism with the tourism village. So the development of tourist villages can not be separated from putting attention to the existing MSMEs. This paper will discuss the synergy of MSMEs with tourism villages through the study of relevant literature Keyword: Desa Wisata, UMKM, Synergy, Local Wisdom
DEKONSTRUKSI AKUNTANSI PERTANGGUNGJAWABAN SOSIAL DALAM PERSPEKTIF PANCASILA Harmadji, Dwi Ekasari
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.13 KB) | DOI: 10.37303/embeji.v5i1.83

Abstract

The purpose of writing this article is to deconstruct social responsibility accounting in the perspective of Pancasila. At present, the form of social responsibility accounting outcomes is the sustainability report (CSR). The results of this study are the need to increase the understanding of accounting / financial professionals / practitioners of sustainability reporting as the application of the substantive goals of the company concerned, and not a symbolic objective to obtain legitimacy from stakeholders. Increased understanding of spiritual conditions and aspects, economic aspects, social aspects and environmental aspects that must be disclosed in a full and transparent sustainability report, so that it is known by all stakeholders. Keywords: Social Responsibility Accounting, Pancasila
SISTEM PENGGAJIAN TERHADAP PENGENDALIAN INTERN DI RUMAH SAKIT PANTI NIRMALA MALANG Putri, Ayu Kemala; Hendrawaty, Rina
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.158 KB) | DOI: 10.37303/embeji.v5i1.84

Abstract

Accurate information is a major requirement for management in carrying out all activities related to achieving the stated goals. This information has an important role in the process of controlling and making decisions on the company's operations that have been and will be carried out, so that it can be said that the success of management depends on the information and whether information is owned accurately. Internal payroll system for good payroll is expected later ease the burden of payroll, so that it can be used as a monitoring tool for the company. Therefore, in a company there needs to be an adequate payroll system and procedure which includes recording time attendance, recording working time, making payroll, making procedures for proof of cash out, salary distribution procedures and procedures for payment of wages in which the implementation is an internal control. The results of the study explained that payroll accounting systems, payroll systems, payroll procedures and organizational structure simultaneously affect internal control of the Pirm Nirmala Hospital and partially each payroll accounting system, payroll system, payroll procedure, and organizational structure also very influential for control intern of Panti Nirmala Hospital Malang. Keywords: Payroll accounting system, Payroll system, Payroll procedure Organizational structure and Internal control
KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUANPAJAK KPPMALANG SELATAN
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v5i1.182

Abstract

The purpose of this study was to determine the effect of fairness and taxknowledge on compliance of individual taxpayers in Malang. The analyticalmethod used in this study is multiple regression. Based on the results of theanalysis found evidence that simultaneously or partially justice and tax knowledgeaffect the compliance of Individual Taxpayers in Malang. In order to improvetaxpayer compliance, the KPP Pratama office in Malang provides taxationknowledge to the public through intensive, consistent and sustainable taxeducation. In addition, it is necessary to increase the quantity and quality of taxeducation counseling so that the public's tax knowledge increases and becomemore aware and compliant in carrying out their tax obligations. In addition,taxpayers to learn more and understand the regulations regarding taxation so thatthey can improve their compliance as taxpayers

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