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eMBeJi : Manajemen dan Bisnis Jurnal
ISSN : -     EISSN : 25286668     DOI : https://doi.org/10.37303/embeji.v7i2
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.
Articles 6 Documents
Search results for , issue "Vol 5 No 2 (2019)" : 6 Documents clear
FAKTOR-FAKTOR MOTIVASIONAL YANG BERPENGARUH TERHADAP PERILAKU KNOWLEDGE SHARING AUDITOR Kainama, Maryoni S
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.081 KB) | DOI: 10.37303/embeji.v5i2.86

Abstract

The purpose of this study is to identify and analyze the factors at the individual level that may affect the auditor auditor attitudes towards knowledge sharing behavior, which is expected to be able to add to our understanding of the behavior of interest and the factors underlying the increase or reduction of knowledge sharing behaviors performed by auditors . Necessary data is obtained by using a questionnaire containing grains measuring constructs of the variables used in the model study. Primary data were obtained at 153 answers from questionnaires filled out by auditors who work in public accounting firms registered with the Capital Market Supervisory Agency (BAPEPAM). Five proposed hypothesis proposed in this study, the first hypothesis which states that extrinsic motivation negatively affect the auditor's knowledge sharing attitudes, the second hypothesis states that the absorptive capacity has positive influence on the attitude of the auditor regarding knowledge sharing, the third hypothesis which states that organizational commitment has a positive effect the auditor's knowledge sharing attitudes, the fourth hypothesis which states that subjective norm has positive influence on the attitude of the auditor regarding knowledge sharing, and the fifth hypothesis which states that the sense of self-worth positive effect on the auditor's knowledge sharing attitude. This study is expected to provide practical implications for public accounting firms in order to encourage and increase the intensity of the behavior of knowledge sharing among employees by utilizing factors into the antecedents of knowledge sharing behavior. Public accounting firm can incorporate specific guidelines in their recruitment policies to enable them to recruit candidates that show characters that are consistent with the purpose and value of the company that will be associated with the ability to work in a team and a willingness to share knowledge Keywords: Knowledge sharing, Theory of reasoned action, Extrinsic Motivation, Absorptive capacity, Organizational Commitment, Sense of Self-Worth.
PENDIDIKAN ANAK BERWAWASAN KEWIRAUSAHAAN Sinay, Francisca R
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.779 KB) | DOI: 10.37303/embeji.v5i2.89

Abstract

Efforts to improve the quality of education in Indonesia have long been carried out. Improving the quality of education is one of the development priorities in the field of education. Seeing these conditions, the world of education must be able to play an active role in preparing educated human resources who are able to face the challenges of life both locally, regionally, nationally and internationally. It is not enough to master theories, but also be willing and able to apply them in social life. Not only able to apply knowledge in primary, secondary and tertiary education, but also able to solve various problems encountered in everyday life. Entrepreneurial education is education that applies principles and methodologies towards the formation of life skills for students through an integrated curriculum developed in schools. This paper tries to offer an entrepreneurial insight education model for pre-school level and primary school. With this model, if it is implemented, it is expected that the world of education will contribute significantly to improving the quality of human resources in Indonesia. The framework of entrepreneurship development among educators is felt to be very important. Because educators are 'agents of change' who are expected to be able to instill the characteristics, nature and character as well as the spirit of entrepreneurship or the soul of 'entrepreneur' for their students. Besides that the spirit of 'entrepreneur' is also very necessary for an educator, because through this soul, educators will have a work orientation that is more efficient, creative, innovative, productive and independent. Keywords: Children's Education, Entrepreneurship.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA Trisnawati, Novi
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.358 KB) | DOI: 10.37303/embeji.v5i2.90

Abstract

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis. Keywords: government accounting standard, accrual based accounting
THE ROLE OF EMPOWERMENT ON COMPETENCE TOWARDS EMPLOYEE WORK PERFORMANCE SYARIAH BUSINESS UNIT PT. BANK SINARMAS IN KEDIRI BRANCH Harnani, Sri; Ng, Beny
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (845.317 KB) | DOI: 10.37303/embeji.v5i2.98

Abstract

This research analyzes the direct effect of competence on employee empowerment, the direct effect of competence on employee work performance, the direct effect of employee empowerment on employee work performance and the indirect effect of competence on employee work performance through employee empowerment at Syariah Business Unit PT. Bank Sinarmas in Kediri Branch. This research is a quantitative research. The sample used in this study was total sampling method. Data collection methods used questionnaires and data analysis techniques used path analysis. The results show that: 1) Competence has significant direct effect on employee empowerment and employee work performance. 2) Employee empowerment does not have effect on employee performance. 3) Competence does not have effect on employee work performance through employee empowerment. Keywords: Competence, employee empowerment, and employee work performance
PENGARUH RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PERBANKAN ( Study pada Perusahaan Perbankan periode 2014-2017 yang Terdaftar di Bursa Efek Indonesia) Mukhlis, Muhamad
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.273 KB) | DOI: 10.37303/embeji.v5i2.112

Abstract

Abstract. This research aims to determine the effect of Return on Assets (ROA) and Return on Equity (ROE) simultaneously on the stock price of banking companies; to determine the effect of Return on Assets (ROA) and Return on Equity (ROE) partially on the stock price of companies, and; to determine which variable that is dominant between Return on Assets (ROA) and Return on Equity (ROE) on the stock price of companies. This research is explanatory research that aims to analyze the relationship between variable and other variables. The analysis technique used is descriptive test and hypothesis testing. Based on the results and the discussion in this research, it can be concluded as follows: 1) simultaneously or jointly between ROA and ROE affect the stock price of banking companies on the Indonesia Stock Exchange (IDX) in 2014-2017; 2) Partially Return on Assets (ROA) significantly influence the stock price of banking companies on stock price on the Indonesia Stock Exchange (IDX) in 2014-2017 while Return on Equity (ROE) has no significant effect on the stock price of banking companies on stock price on the Indonesia Stock Exchange (IDX) in 2014-2017. Analysis result dominant test indicates that Return on Assets (ROA) has a dominant influence on stock price compared to Return on Equity (ROE) Keywords: Return on Assets, Return on Equity, Share Prices
PERANAN ETIKA BISNIS DALAM MENEJEMEN KESELAMATAN DAN KESEHATAN KERJA
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v5i2.183

Abstract

In the environment where we live or where we carry out economicactivities, we often find that business activities carried out by a person or a certainbusiness group often ignore the ethics in conducting their activities. Manydeviations are made in line with the purpose of doing business activities only toachieve maximum profits without providing a comfort effect for workers. Many ofthe few business people we meet may not pay attention to their employees,especially in maintaining work safety and safety or easily usually abbreviated asK3 (occupational safety and health). For this reason, every business person needsto pay attention to the role of business ethics in occupational safety and health.With the implementation of the occupational safety and health management system(K3), the company has carried out ethics or is responsible for the worstpossibilities that occur as a result of work activities. The image of companies thathave implemented occupational safety and health management (K3) will get apositive assessment from the community so that they can compete in the global era

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