Bussman Journal : Indonesian Journal of Business and Management
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.
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<![CDATA[PROFITABILITAS DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ulfi Jefri]]>;
<![CDATA[Siti Fatimah]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.14
<![CDATA[ The purpose of this resource is knowing side-effect of Return On Asset (ROA) and Economic Value Added (EVA) on Stock Return of pharmachy subsector manufature in Bursa Efek Indonesia (BEI) 2015-2020 in period. This methode is using kuantitative methode, while population in this research all pharmachy subsector companies which was listed in Bursa Efek Indonesia (BEI) which the total 10 companies. Where a the sample was taken by using samling purposive technic. There are 8 pharmachy companies which was listed in Bursa Efek Indonesia (BEI) by using financial report in period 2015-2020. Data collection methode is dicumentation and data analysis techniques whice was used, analysis description data, classic assumtion, multiple linear regression analyis, and hypothesis testing by using SPSS vers. 25 favour. The result of this research indicates that variable Return On Asset (ROA) and Economic Value Added (EVA) is required negative value, so that taking basic assumption is backward. We can conclude that is required value -Tcount < -Ttable -3,019 < -2.014 by sig. 0.004 < 0.05. By this case, it indicates that Ho declined and Ha received. On Economic Value Added variabel (EVA) value Tcount > Ttable (-0,858 > -2.014 by sig. 0.396 > 0.05 so that Ho declined and Ha received.The conclusion of this researching result is based on test result F, it wa proved that simultaneously was obtained Fcount > Ftable 4.558 > 3.20 and the grade of sig. 0.016 < 0.05. So that Ho declined and Ha received, and sinificant Return On Asset and Economic Value Added to Stock return]]>
<![CDATA[PENGARUH KNOWLEDGE SHARING TERHADAP KNOWLEDGE MANAGEMENT PEGAWAI DI SEKRETARIAT DERAH KABUPATEN KERINCI YANG DIMEDIASI OLEH TRANSFER OF TRAINING ]]>
<![CDATA[Ayu Esteka Sari]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v2i1.15
<![CDATA[This study aims to determine the effect of Knowledge Sharing on Knowledge Management of Employees at the Regional Secretariat of Kerinci Regency, the effect of Transfer of Training on Knowledge Management of Employees at the Regional Secretariat of Kerinci Regency, the effect of Transfer of Training in moderating Knowledge Sharing on Knowledge Management at the Regional Secretariat of Kerinci Regency. The sample in this study were 112 respondents, who used a full sampling technique. Model technique using Structural Equation Model (SEM) using AMOS. Based on the results of the study, it can be concluded that the Hypothesis Testing of Knowledge Sharing on employee knowledge management at the Regional Secretariat of Kerinci Regency is the result of CR = 12.646 and P = 0.000. It was found that Knowledge Sharing has a positive and significant effect on employee knowledge management at the Regional Secretariat of Kerinci Regency and is acceptable. The magnitude of the influence of Knowledge Sharing on employee knowledge management at the Regional Secretariat of Kerinci Regency is 0.914 or 91.4% so that knowledge sharing support is needed to improve knowledge management]]>
<![CDATA[PENGARUH CURRENT RATIO DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA ]]>
<![CDATA[Ida Yusnita]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.17
<![CDATA[This research aimed to determine the influence of: (1) Current ratio (2) Net Profit Margin And (3) Profit growth on PT. Unilever Indonesia Tbk The research period was 2009- 2019. This research was classified as ex post facto research, causal associative, and quantitative approach. The result of the research showed that: (1) Current ratio had no effect to Firm Value with regression with significance 0.159>0,05 and Current ratio variable t-count 1,1553 (2) Net Profit Margin had positive effect to Profit growth with significance 0,09 Net Profit Margin variable t-count 3,481 in 2009-2019 with F-count 3,299and significance 0,035The result of the adjusted R2 test in this study obtained a value of 0.068. This showed that the profit growth was influenced by current ratio and net profit margin of 68%,while the rest of 32% was influenced by other factors not examined in this study]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Ida Yusnita]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.18
<![CDATA[This study aims to determine the effect of profitability, liquidity and leverage on firm value of PT. HM Sampoerna Tbk. For the period 2011-2020, partially and simultaneously, this study explains the factors that affect Firm Value. These factors are Profitability, Liquidity and Leverage. The data used in this study is secondary data, namely Summary of Financial Statement data obtained from the financial statements of PT. HM Sampoerna Tbk. Listed on the Indonesia Stock Exchange for the period 2011-2020. Based on the results of data analysis that has been carried out on all data obtained, it can be concluded as follows:1) Profitability using (ROE) has a partial and insignificant effect on firm value as evidenced by the value of sig = 0.285 > 0.05 and -tcount > -ttable (-1.172 > -2.447) so that the hypothesis I acceptable.2) Liquidity using (CR) does not have a partial and significant effect on firm value as evidenced by the value of sig = 0.956 > 0.05 and tcount ttable (0.057 < 2.447) so that hypothesis II cannot be accepted. 3) Leverage using (DER) has no partial and insignificant effect on firm value as evidenced by the value of sig = 0.964 <0.05 and tcount ttable (0.048 < 2,447) so that the third hypothesis is not accepted. 4) Profitability, Liquidity and Leverage have no simultaneous effect on Firm Value, as evidenced by the value of sig = 0.287 > 0.05 and fcount ftable (1.59 ? 4.76) so that hypothesis IV cannot be accepted]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING PADA PEGAWAI DI KANTOR CAMAT KABUPATEN KERINCI ]]>
<![CDATA[Ida Yusnita]]>;
<![CDATA[Faisal Amri]]>;
<![CDATA[Ayu Esteka Sari]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.19
<![CDATA[This study aims to determine the effect of the physical work environment and discipline on employee performance at the Kerinci district office with work motivation as a moderating variable. The population in this study were 55 employees at the Kerinci District Head Office from 3 sub-district offices, namely the Keliling Danau, Sitinjau Laut and Gunung Raya sub-district offices. The sampling technique is full sampling. In this study, there are two stages of analysis that will be carried out, namely First, SEM analysis based on variance (Component based SEM) or Partial Least Square (PLS) with the help of Visual software Smart PLS (Partial Least Square) version 3.0 then with Moderated Structural Equation analysis. Modeling (MSEM). The results showed that the value of the R-Square of performance was 0.543, which means that 54.3% of the variance of the performance variable can be explained by the variables of the physical work environment, discipline and work motivation. The value of the R-Square motivation of 0.219 can be interpreted that 21.9% of the variance of the work motivation variable can be explained by the physical work environment and discipline variables]]>
<![CDATA[PENERAPAN METODE ACTIVITY-BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA TARIF JASA RAWAT INAP: Studi Kasus pada RSUD Mayjen H. A. Thalib Kerinci ]]>
<![CDATA[Rio Baviga]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.20
<![CDATA[This study aims to determine : 1) How the application of the method of Activity-Based Costing System in determining the amount of inpatient hospital service for RSUD Mayjen H. A. Thalib Kerinci?, 2) How big is the comparison of inpatient service rates using traditional methods and the activity based costing system method? This research was conducted at RSUD Mayjen H. A. Thalib Kerinci. The analytical method used in this research is a quantitative descriptive analysis method that shows and compares the method of determining inpatient service rates applied by RSUD during 2019 using an activity-based costing system. Based on the results of the study showed that : from the calculation of hospitalization rates using the ABC method, when compared with traditional methods, the ABC method gave greater results except for the Suite Room, VVIP and VIP classes which gave smaller results. This is because the imposition of overhead costs on each product is only charged to one cost driver. As a result there tends to be a distortion in the imposition of overhead costs. Whereas in the abc method, the overhead costs on each product are charged to many cost drivers. So in the abc method, it has been able to allocate activity costs to each room appropriately based on the consumption of each activity]]>
<![CDATA[PENGEMBANGAN INDUSTRI OLAHAN MAKANAN KOTA SUNGAI PENUH PROVINSI JAMBI ]]>
<![CDATA[Afdhal Chatra]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.21
<![CDATA[This study aims to determine the strategy for developing the food processing industry in Sungai Penuh City in the future. The analysis used in this research is SWOT analysis. Based on the results of the SWOT analysis, the strengths and weaknesses of the food processing industry in Sungai Penuh City are balanced in number, as well as in terms of opportunities and threats are also balanced. This can be interpreted that the position of the food processing industry in Sungai Penuh City is in an average condition. The possibility to develop is still open, meaning that it can choose which alternative will be applied]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PENGUSAHA SENTRA INDUSTRI KECIL DI KABUPATEN KERINCI ]]>
<![CDATA[Afdhal Chatra]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.22
<![CDATA[This study discusses the determinants that affect the income of small industrial center entrepreneurs in Kerinci Regency in 2020. The data used are secondary data, derived from data obtained from the Central Statistics Agency, the Ministry of Trade and Industry and 50 small industrial center entrepreneurs in Kerinci Regency. The analytical method used is qualitative and quantitative methods, because the analysis is in accordance with the desired results, namely how much the independent variable affects the dependent variable. Based on the results of research on the factors that affect the income of small industrial center entrepreneurs in Kerinci Regency whose parameters using the OLS (Ordinary least squares) method have revealed the influence of business capital, number of hours worked, work experience and education as a whole affect the income of small industrial center entrepreneurs in Kerinci Regency. This can be seen from the simultaneous testing that has been carried out, namely the value of f statistic > f table. Thus, an increase in one's work productivity will further increase the increase in yield and ultimately increase the income of small industrial center entrepreneurs in Kerinci Regency]]>
<![CDATA[ANALISIS PENGARUH INFLASI DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KERINCI ]]>
<![CDATA[Dewi Ernita]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
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DOI: 10.53363/buss.v1i3.23
<![CDATA[Regional development as an integral part of national development. The dependence of regional government funds on the central government also reflects the government's limited ability to accumulate Regional Original Revenues (PAD). To improve the implementation of development funds for the provision of community services and to increase economic growth in the regions, it is necessary to provide adequate local sources and income. Inflation is one of the important economic indicators that can provide information about the development of prices of goods and services paid by consumers. Kerinci Regency's Regional Original Revenue (PAD) has increased every year along with the increase in GRDP accompanied by fluctuations in inflation due to economic growth that occurred in Kerinci Regency. This study is to determine the effect of inflation and GRDP on Original Income in Kerinci Regency. The data used are secondary data where the regression analysis method becomes the analysis tool used. The results of the study, GDP and inflation affect Kerinci regency's Original Regional Revenue]]>
<![CDATA[ANALISIS PENGARUH PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KERINCI ]]>
<![CDATA[Dewi Ernita]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v1i3.24
<![CDATA[This study aims to determine: 1.) To determine the effect of Hotel Tax, Restaurant Tax, and Street Lighting Tax on the Regional Original Revenue of Kerinci Regency in Partial and Simultaneous. 2) To find out the effect of Hotel Tax, Restaurant Tax, and Street Lighting Tax on Kerinci Regency's Original Revenue Partially and Simultaneously.The data collected in this study are secondary data, namely Ho tel Tax, Restaurant Tax, Street Lighting Tax, and Kerinci Regency Original Income from 2010 to 2020. The data analysis tool used is Multiple Linear Regression Analysisased on the results of the study, it shows that 1) There is no significant effect bet ween Hotel Tax on Kerinci Regency's Original Revenue in 2010-2020. This is evidenced by • There is no significant effect of Hotel Tax on Kerinci Regency's Original Revenue in 2010 -2020. This is evidenced by the value of t arithmetic 1.087 < t table 2.365 o r a significance level of 0.313 > 0.05. There is no significant effect between Restaurant Tax on Kerinci Regency's Original Revenue in2010-2020. This is evidenced by the t arithmetic value of 1.872 < t table 2.365 or a significance level of 0.103 > 0.05. There is no significant effect between the Street Lighting Tax on the Kerinci Regency's Original Revenue in 2010-2020. This is evidenced by the t arithmetic value of 0.009 < t table 2.365 or a significance level of 0.993 > 0.05. There is a significant effe ct between Hotel Tax, Restaurant Tax and Street Lighting Tax on Kerinci Regency's Original Revenue in 2010 -2020. This is evidenced by the calculated F value of 7.513 > F table of 4.347 or a significance level of 0.014 <0.05. The Great Influence of Hotel Tax, Restaurant Tax, and Street Lighting Tax on Kerinci Regency'sOriginal Revenue 2010-2020. The effect of hotel tax (X1) on local revenue (Y) partially is 0.18%. The effect of restaurant tax (X2) on local revenue (Y) partially is 75.84%. The effect of str eet lighting tax (X3) on local revenue (Y) partially is 0.31%. The magnitude of the effect of Hotel Tax (X1), Restaurant Tax (X2), and Street Lighting Tax (X3) simultaneously on Local Revenue (Y) is 76.3% and the remaining 23.7% is influenced by other fact ors outside of this study]]>
