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eMBeJi : Manajemen dan Bisnis Jurnal

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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 122 Documents

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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

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

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

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

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

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

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

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

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

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

PENGARUH IKLAN TERHADAP PEMBENTUKAN BRAND AWARENESS DAN MINAT PEMBELIAN ULANG PRODUK Wahyuningsih, Roy
Manajemen & Bisnis Jurnal Vol 6 No 1 (2020)
Publisher : Magister Manajemen Universitas Wisnuwardhana

The competitor that must be faced by the Mie Sedaap Company is that the Noodles should move aggressively to increase consumer awareness in order to increase customer growth. For this reason, this research focuses on the issue of how advertising can shape brand awareness and repurchase interest. To answer the problems that have been formulated, it is necessary to obtain data relating to the research variables. Data on advertising, brand awareness, and repurchase interest were collected from 30 respondents using a questionnaire. The collected data is then analyzed using Simple Linear Regression analysis techniques. Based on the results of the analysis, then In accordance with the results obtained in this study from the descriptive statistics seen from the value of F = 19,197 (p = 0,000), while advertising and interest in constant repurchase (a) obtained 0.837 results, regression coefficient (b) obtained 0.866 results , prediction of the relationship between the effect of advertising on the repurchase interest. This can be seen from the value of F = 111,807 (p = 0,000). The results of this study can be seen that respondents strongly respond positively to sadaap noodle products, and advertising is indeed very influential on the formation of brand awareness and interest in repurchasing delicious noodle products. Keywords: advertising, brand awareness, and interest in product repurchase

PENGARUH PENGAWASAN PIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA MELALUI KEPUASAN KERJA PEGAWAI PERUSAHAAN DAERAH AIR MINUM ( PDAM ) KABUPATEN MALANG Samiadji, Samiadji
Manajemen & Bisnis Jurnal Vol 4 No 1 (2018)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Basically, companies need not only qualified, capable and skilled employees, but most importantly they are willing to work hard and are eager to achieve optimal work. One of the things that can optimize employees in work is with business progress, because with the business progress of employees can perform their duties to the maximum in accordance with the set targets. The purpose of this study is to analyze the influence of supervisory leadership, work motivation, and job satisfaction that contribute simultaneously and significantly to work business progress PDAM Malang Velage employees. In accordance with the principal problems and research objectives that have been formulated, then this type of research is quantitative research. The sample in this research is 157 employee PDAM Malang Velage. Data analysis method used is path analysis. Based on the data analysis found that : (1) the supervision of leadership and work motivation influence simultaneously and significantly to job satisfaction, (2) the supervision of leadership, work motivation, and job satisfaction simultaneously and significantly affect the business progress , and (3) the supervision of leadership and motivation of work simultaneously and significantly affect business progress through job satisfaction. Keywords : Supervision of Leadership, Work Motivation, Job Satisfaction, and Business Progress

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name M. Taufiq Noor Rokhman

Contact Email jurnalmbj@gmail.com

Phone +6281334739711

Journal Mail Official ekosrikandi82@gmail.com

Editorial Address Jl Danau Sentani Raya no 99 Malang

Location Kota malang, Jawa timur INDONESIA

Abstract

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Abstract

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Abstract

Contact Name
M. Taufiq Noor Rokhman

Contact Email
jurnalmbj@gmail.com

Phone
+6281334739711

Journal Mail Official
ekosrikandi82@gmail.com

Editorial Address
Jl Danau Sentani Raya no 99 Malang

Location
Kota malang,

Jawa timur

INDONESIA