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Bussman Journal : Indonesian Journal of Business and Management
Published by Gapenas Publisher
ISSN : 27979725     EISSN : 27770559     DOI : https://doi.org/10.53363/buss
Core Subject : Economy,
Economics, Econometrics & Finance
Bussman Journal: Indonesian Journal of Business and Management is a multidisciplinary Open Access Journal that strives for inclusivity and global reach. The broad scope of the Journal creates a perfect environment to foster connections between researchers across all areas of Business & Management research : 1.  Islamic Business: Sharia Business, Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing 2.  Management Business: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Business Economics, Business Ethics and Sustainable, and Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 397 Documents
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PENGARUH KUALITAS AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN PENDAPATAN PADA PT. PEGADAIAN (PERSERO) CABANG NGANJUK Dyah Septiani; Sri Rahayuningsih
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.119

Abstract

This study aims to identify and analyze the effect of the quality of management accounting on making a decision on income at PT Pegadaian (Persero) Nganjuk Branch. The method used is a quantitative method with a descriptive approach using primary data from the results of a questionnaire with a sample of 30 employee respondents. The classical assumption regression model is used to explain the characteristics of the respondents, while the multiple regression test tool is a data analysis tool used to explain the description of the research. The data that has been obtained is processed through the SPSS 26.0 statistical program. The results of the study explain that management accounting quality variables influence earnings decisions, shown in the results of a simple linear regression using a partial test, where the results of the partial test of variable X have a t-count value of 5.982 > t-table value of 2.024 with a significance value of 0.000 not exceeding 0.05. The coefficient of determination (R square / R²) is the percentage of influence of the independent variable on the dependent variable, R square is 0.561, which means that the influence of the Y variable (income decision making) is 56.1%. It can be concluded that the quality of management accounting (X) on revenue decision making (Y) has a significant positive impact partially, this is because good management accounting quality can improve the quality of income decision making through the selection of appropriate and relevant decisions
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN EFEKTIVITAS SITEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL KARYAWAN PADA PT. RADITYA PUTRA GRAFIKA GRESIK Devita Selviana Ainul Izati; Sri Rahayuningsih
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.120

Abstract

In this study, the aim was to determine the effect of the effectiveness and quality of accounting information systems on the performance of individual employees, both personally and simultaneously. This type of research is quantitative, the population in this study is employees at PT. Raditya Putra Graphic Gresik, totaling 30 people. The data collection technique uses a purposive sampling technique (a sample purchase technique with certain considerations). The data were obtained from the results of a questionnaire that was distributed to 30 employee respondents at PT. Raditya Putra Graphic Gresik. The data analysis technique is by using Multiple Linear Regression Analysis, Classical Assumption Test, Data Quality Test, Coefficient of Determination Test. Data testing was carried out with the help of the SPSS (Statistical Product and Service Solution 26) program. Based on the results of the study it can be concluded that partially the Effectiveness of Accounting Information Systems (X?) has a significant effect on individual employee performance, while the Quality of Accounting Information Systems (X?) does not significantly influence individual employee performance. Meanwhile, simultaneously the effectiveness of accounting information systems and the quality of accounting information systems have a positive and significant effect on individual employee performance at PT. Raditya Putra Graphic
PENGARUH TRANSPARANSI, AKUNTABILITAS, PARTISIPASI, DAN KOMPETENSI APARATUR TERHADAP KINERJA PENGELOLAAN ALOKASI DANA DESA DAN DANA DESA DENGAN MODERASI SISTEM PENGENDALIAN INTERNAL PADA DESA DI KECAMATAN SANO NGGOANG KABUPATEN MANGGARAI BARAT Maria Kornelia Suryani; Muhammad Taufiq Hidayat
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.121

Abstract

This study aims to determine and examine the effect of transparency, accountability, participation, and competence of apparatus on the performance of managing village fund allocations and village funds by moderating the internal control system in villages in the Sano Nggoang sub-district, Manggarai Barat Regency. The research method that was used in this researchis a quantitative approach. The population in this study were 5 villages in Sano Nggoang District with a purposive sampling technique with a sample size of 45 respondents. Source of data in this study is primary data and data collection techniques using a questionnaire with a Likert scale. The data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with an analytical approach. The results of the multiple linear regression analysis show that transparency and accountability have a significant effect on the management performance of village fund allocations and village funds, while apparatus participation and competence have no significant effect on the management performance of village fund allocations and village funds. Moderation regression analysis shows that the internal control system can moderate the transparency of the management performance of village fund allocations and village funds, while the internal control system cannot moderate the accountability, participation and competence of apparatus on the management performance of village fund allocations and village funds
PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Christian Alan Darma Saputra Mukti; Muhadjir Anwar
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.122

Abstract

Increasing competition between companies to intensifity the demand that each company to be able adaptation with the situation that is happening, so companies can manage the internal functions, they can be superior for the competition they face. Whatever of business is run by the company, especially properti and real estate companies, to manage their operations, they always use the resources and sources of funds they owned ,for the company optimally to obtain maximum profits to increase the growth and sustainability of the company, by increasing the value of the company to be better.  One of the companies that can be describe the value of the company is the level of profitability. The high profitabilityit can be reflects the high company value. Internal funds that involve the level of cash flow from income and depreciation of retained expenses generated the company and there are also funds obtained outside company that come from creditors. Capital from creditors is also debt or leverage for the companies, which is can also be referred to as foreign investment
MINAT MAHASISWA BERINVESTASI DI PASAR MODAL DITINJAU DARI PENGETAHUAN DAN MOTIVASI Dede Tohari; Muhammad Qoes Atieq
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.123

Abstract

The existence of the Indonesian Stock Exchange Sharia Investment Gallery in universities is expected to provide education from an early age about investing in the Islamic capital market and become an intermediary towards mastering science and its practice in the capital market to the academic world, but in fact the interest of academics, including students, to invest is relatively low as seen from the current number of investors, there are only 248 students out of a total of 2.939 FSEI students.  Therefore, this research is motivated by the low number of investors from among students who have become customers and actively invest in GIS BEI IAIN Syekh Nurjati Cirebon.  This study uses quantitative methods with a total sample of 97 respondents.  The results showed that investment knowledge partially has a positive and significant effect on student interest in investing in the Islamic capital market at GIS BEI IAIN Syekh Nurjati Cirebon.  While investment motivation partially does not have a positive and significant effect on students' interest in investing in the Islamic capital market at GIS BEI IAIN Syekh Nurjati Cirebon and simultaneously investment knowledge and investment motivation have a positive and significant influence on student interest in investing in the Islamic capital market at GIS BEI IAIN Syekh Nurjati Cirebon
ANALISIS KEPUASAN MAHASISWA TERHADAP KUALITAS PELAYANAN AKADEMIK DI SEKOLAH TINGGI MANAJEMEN INFORMATIKA & KOMPUTER INDONESIA Luh Putu Rara Ayu Ratnaningrum
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.124

Abstract

The best action that higher education institutions need to take is to use feedback from students to make service changes. Initial interviews conducted found symptoms of student dissatisfaction with the academic services provided by the campus, which shows that the quality of service has not been able to meet student expectations. Campus academic services have not played a maximum role. To determine and measure the quality of academic services and the gaps that occur, the Servqual Method is used. Measurements were made to 350 active students on campus. This study aims to determine the level of student satisfaction through Gap V on academic services. The variables in this study include tangible, reliability, responsiveness, assurance, and empathy. The analysis technique used in this research is the method of analyzing the level of interests and expectations of students to determine the suitability between the level of interests and expectations of students for and the implementation that has been done by the campus. The measurement results show that the academic services provided are not in accordance with student expectations, with the largest gap value between student expectations and campus performance in the empathy variable with a gap value of -1.5 and the smallest gap is in the Responsiveness variable of -0.5. This means that improvements need to be made in terms of empathy in serving students due to the large enough gap value. In the responsiveness variable, although the gap value is close to 0, it is still felt that it still does not meet student expectations
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. JAYA SAMPURNA KONSTRUKSI Niendya Zelly Agustina; Cholis Hidayati
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.125

Abstract

The purpose of this research is to find out how the Payroll Accounting Information System works at PT. Jaya Sampurna Construction and recognize how payroll systems and procedures can support internal control at PT. Jaya Perfect Construction. The object of this research is PT. Jaya Perfect Construction. This type of research is descriptive qualitative. The data used are primary data and secondary data. Primary data is in the form of information obtained directly from directors, project managers and industry finance departments. Secondary data was obtained in order to fulfill primary information such as: general description of the company, company vision and mission, industry classification and qualifications, organizational structure, and division of work tasks of PT. Jaya Perfect Construction. The results of the study show that employee attendance and payroll recording that are tried by the industry still use a manual system and have not been computerized, there is duplication of duties from the actual function, and minimal monitoring of employee attendance lists. the lack of supervision of the employee attendance list indicates that the fulfillment of the elements and objectives of internal control is still not good
PERANANAN GENDER, KETERAMPILAN KERJA DAN PERPUTARAN KARYAWAN TERHADAP KINERJA KARYAWAN PADA PABRIK TEPUNG TAPIOKA Zainal Arifin Nurudin; Titi Rapini; Tegoeh Hari Abrianto
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.126

Abstract

This research was conducted to determine the effect of Gender Roles, Work Skills, and Employee Turnover on Employee Performance at Ponorogo Tapioca Flour Factory. Determination of the sample used is a number of 100 employees or by taking 77% of the population of the number of employees at the Ponorogo Tapioca Flour Factory. Collecting data in this study by distributing questionnaires to all respondents. The analytical method in this study uses multiple linear regression analysis. The results of this study indicate that: (1) Gender roles do not significantly influence employee performance, (2) There is a positive influence of work skills (skills) on employee performance, (3) There is a negative effect on employee turnover (turnover intention) on employee performance, (4) There is a simultaneous influence of gender roles, work skills and employee turnover on employee performance
LITERASI KEUANGAN PELAKU INDUSTRI KECIL MENENGAH DI KABUPATEN MAGETAN Pandoyo Pandoyo; Mohammad Sofyan; Iin Andrayanti
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.127

Abstract

This study aims to determine the financial literacy of small and medium-sized industry players in the Magetan Regency, which is centralized in the Magetan Regency Promotion House. Data collection techniques through interviews or conversations where interviewers to 60 players in a small and medium industry. Interviews are conducted face-to-face with the informant to be interviewed. The financial literacy aspects studied include (1) aspects of financial knowledge; (2) aspects of financial behavior; (3) aspects of financial attitudes; and (4) aspects of financial capability.  The results showed that from (1) aspects of knowledge, the IKM actors of Magetan Regency have financial behavior by consciously paying taxes, being able to compile financial reports, setting aside funds for unexpected costs, and recording various expenses properly and correctly; (2) aspects of financial behavior, having financial behavior consciously paying taxes, being able to compile financial statements, setting aside funds for unexpected expenses, and recording various expenses properly and correctly; (3) aspects of financial attitudes, Magetan regency IKM actors can manage all financial aspects and have daily books for all expenses; and (4) aspects of financial confidence, Magetan regency IKM actors have a plan and vision where and where the money will be spent, and can record savings balances
PENGARUH CITRA MEREK, HARGA, DAN KUALITAS PRODUK TERHADAP PEMBELIAN PRODUK ERIGO Laura Theodora Loviga; Mohamad Trio Febriyantoro
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.128

Abstract

The purpose of this study is to determine the influence of variable Brand Image, Price, and Product Quality on purchasing decisions on Erigo purchases. The data collection technique using a questionnaire was then tested through validity and reliability and the samples used in this study were 112 respondents using the analysis method used was multiple linear regression using SPSS 23 software. The result of this study is that the Brand Image variable and the Product Quality variable affect Erigo's Purchasing Decision, while the Price variable does not affect the Purchase Decision

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