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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 NET PROFIT MARGIN, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA PADA SUB SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023 Pujianti, Putri; Nasution , Shabrina Tri Asti; Lores, Linda
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.463

Abstract

The study was conducted to find out the impact of Net Profit Margin, Total Asset Turnover and Debt To Equity Ratio on profit growth in technology sub-sector companies listed on Indonesian Stock Exchange 2021-2023. The kind of quantitative research with The causal associative approach. Total population of 47 technology sector companies with purposive techniques sampling of 13 companies over a three-year period with 39 data sets. Technically processing using double linear regression analysis. Research shows that by Partial net profit margins have an impact on earnings growth, total asset turnover has a significant effect on earnings gains and debt to equity ratio does not affect or are insignificant in earnings growth. At the same time, net profit margin, total asset turnover and debt to equity ratio have a significant positive impact on earnings growth.
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL PADA BADAN PENANGGULANGAN BENCANA DAERAH KOTA BINJAI Tinambunan, Herdina Br; Sirait, Devi Ayu Putri; pane, Aditya Amanda
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.464

Abstract

This study aims to analyze the implementation of income tax accounting article 21 on civil servants’ salaries at the Regional Disaster Management Agency (BPBD) of Binjai City. Income tax article 21 is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments received by employees. Problems often arise due to discrepancies between calculation, recording, and reporting of article 21 income tax with applicable tax regulations. The research method used is descriptive qualitative with a case study approach at BPBD Binjai City, employing interviews, observations, and documentation techniques. The results show that the implementation of article 21 income tax accounting at BPBD Binjai has been carried out in accordance with tax regulations, although there are still obstacles related to reporting delays and administrative errors. This study recommends that PPh 21 management be more systematic by utilizing tax applications and improving staff competence. This research is expected to contribute to tax literature, especially in the public sector, and become a consideration for local government agencies in improving compliance and effectiveness in managing employee income tax.
PENGARUH INFLUENCER MARKETING, PROMOSI, DAN CITRA MEREK TERHADAP MINAT BELI PRODUK SKINCARE SKINTIFIC DI KOTA PONOROGO Oktavia, Ayu; Dianasari, Mila; Rahmawati, Rizqi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.477

Abstract

This study aims to analyze the influence of influencer marketing, promotion, and brand image on purchase intention of Skintific skincare products in Ponorogo City. Influencer marketing, promotion, and brand image are considered important factors that affect consumer purchase intention when choosing skincare products. This research employs a quantitative method with a survey approach, in which data were collected through questionnaires distributed to 80 respondents who are consumers of Skintific skincare products in Ponorogo City. Data analysis was conducted using multiple linear regression to examine the effect of the three independent variables on the dependent variable. The results show that influencer marketing has a positive and significant effect on purchase intention, promotion has a positive and significant effect on purchase intention, and likewise, brand image has a positive and significant effect on purchase intention. These findings indicate that effective influencer marketing, attractive promotion, and a strong brand image can enhance consumers’ purchase intention toward Skintific skincare products in Ponorogo City. The study also found that brand image has the most dominant influence on purchase intention. Therefore, the company should pay greater attention to other variables such as influencer marketing and promotion, as they also play an important role in influencing consumers' intention to purchase Skintific skincare products.
DINAMIKA KEPENDUDUKAN, PERTUMBUHAN EKONOMI, DAN KETAHANAN PANGAN: SEBUAH ANALISIS KUANTITATIF DI KOTA SUNGAI PENUH Rahayu, Silvia; Harahap, Erni Febrina; Yadewani, Dorris
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.479

Abstract

This study aims to determine the effect of population and economic growth on food security in Sungai Penuh City. This is a quantitative study. The data used in this study are secondary data sourced from the Sungai Penuh City Statistics Agency (BPS), the Sungai Penuh City Food Security Office, the Population and Civil Registration Office, and publications from the Jambi Province Statistics Agency (BPS), and the Republic of Indonesia Statistics Agency (BPS RI). The analytical tools used were multiple linear regression, hypothesis testing, and the coefficient of determination. Based on the results, the model examining the effect of population and economic growth on food security in Sungai Penuh City was not statistically significant (Sig. F Change = 0.498 > ? 0.05). Although the multiple correlation coefficient (R = 0.543) indicates a moderate linear relationship, the R Square value of only 0.295 indicates that the two independent variables are only able to explain 29.5% of the variation in the dependent variable of food security in Sungai Penuh City
STRATEGI PENGEMBANGAN IDENTITAS DAN PENINGKATAN BRAND AWARENESS PADA UMKM LOYAL SNACK MELALUI SOSIAL MEDIA Putra, Edy Yulianto; Vanessa, Vanessa
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.480

Abstract

This internship was conducted at UMKM Loyal Snack, a small business specializing in cheese sticks since 2017, which has primarily operated through offline sales and telephone orders without a strong brand identity or digital presence. The aim of this internship was to develop the brand identity and increase brand awareness of Loyal Snack by implementing digital marketing strategies. The research methods included observation, interviews with the business owner, and documentation of promotional activities and customer interactions. The strategies applied involved creating a logo and slogan, establishing TikTok and Instagram social media accounts, and managing WhatsApp Business as a communication and promotional channel. Additionally, promotions through Instagram Ads in the form of stories and posts, as well as creating a Linktree link to facilitate access to all digital platforms, were implemented. The results showed a significant increase in brand recognition, enhanced customer engagement, and expanded market reach. Digital marketing proved to be an effective solution to overcome marketing challenges faced by UMKM and foster business growth in the digital era
PENGARUH JOB AUTONOMY DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DINAS PERDAGANGAN KOTA SEMARANG DENGAN SELF EFFICACY SEBAGAI VARIABEL MEDIASI Puspita, Maya Shinta Rahma; Violinda, Qristin; Meiriyanti, Rita
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.481

Abstract

This study aims to determine the effect of job autonomy and work environment on employee performance with self-efficacy as a mediating variable. This study was conducted at the Semarang City Trade Office. The researcher used primary data obtained through the distribution of questionnaires via Google Forms and questionnaire sheets to employees of the Semarang City Trade Office. The population in this study consisted of employees of the Semarang City Trade Office. The sampling technique used was purposive sampling with a total of 154 respondents. The analysis tool used in this study was SmartPLS version 4.0. Data were collected using questionnaires and analyzed using SmartPLS version 4.0. The results of this study are that job autonomy has a positive and significant effect on employee performance, the work environment has a positive and significant effect on employee performance, self-efficacy has a positive and significant effect on employee performance, job autonomy has no significant effect on self-efficacy, the work environment has a positive and significant effect on self-efficacy, self-efficacy mediates the effect of job autonomy on employee performance, and self-efficacy mediates the effect of the work environment on employee performance
STRATEGI PENINGKATAN BRAND AWARENESS UNTUK MENDUKUNG PERSONAL SALES PADA PT. ALPHA CENTRAL PROPERTINDO Fahlevi, Renza; Filrando, Ariendy
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.482

Abstract

The increasingly competitive property industry requires companies to implement marketing strategies that enhance trust and strengthen brand recognition. One of the challenges faced by PT. Alpha Central Propertindo is the absence of an official promotional medium to consistently and professionally support personal selling activities. This study aims to design and implement a company profile as a strategy to enhance brand awareness and support personal sales at PT. Alpha Central Propertindo. This research adopts a descriptive qualitative approach using a community service model. Data were collected through observation, interviews, and documentation, while media development followed the Multimedia Development Life Cycle (MDLC) method. The results indicate that the implementation of the company profile had a positive impact on increasing consumer understanding and initial interest. Based on evaluations involving ten sales representatives, 80% reported improved consumer understanding of the company’s profile and services, while 70% indicated increased consumer interest after the use of the company profile. These findings suggest that a company profile serves as an effective promotional medium to support personal selling and enhance corporate brand awareness. This study provides practical implications for property service companies in optimizing visual promotional media as part of their marketing strategy
ANALISIS DAMPAK PELATIHAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR PENENTU KEBERHASILAN Kurniawan, Kurniawan; Rifvany, Nia; Rahmawati, Risa Lailatul
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.483

Abstract

This study aims to analyze the impact of accounting training on the quality of financial reports and identify the determinants of successful adoption of accounting practices in Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMDesa) in Greater Mojokerto. This study uses a mixed methods approach (mixed methods) with primary data collected through an online questionnaire from 21 respondents. Data analysis was conducted using quantitative descriptive and qualitative content analysis. The results showed that accounting training had a very positive impact on increasing knowledge (average score 4.44/5) and skills (4.39/5), which directly improved the quality of financial reports and their use for business decision-making (4.50/5). The most dominant determinant of success from the internal side was high personal motivation (4.81/5), while from the quality of training, a simple and practical approach (4.57/5) and the need for ongoing mentoring (4.52/5) were key. This study recommends that training providers focus on practical materials and provide post-training mentoring programs to ensure sustainable implementation
HUBUNGAN ANTARA KOMPENSASI FINANSIAL DAN MOTIVASI KERJA TERHADAP LOYALITAS KARYWAN PADA PT ARTEJE KAYU ARO Sudirman, Sudirman; Baviga, Rio; Hendra, Hendra
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.484

Abstract

This study aims to analyze the effect of financial compensation and work motivation on employee loyalty at PT Arteje Kayu Aro, a company engaged in the production of bottled drinking water in Kerinci Regency, Jambi Province. The background of this study is based on the phenomenon of increasing turnover and decreasing employee loyalty, which is suspected to be influenced by dissatisfaction with the compensation system and low work motivation. This study uses an explanatory quantitative approach with a population of all 45 permanent employees of PT Arteje Kayu Aro. Due to the relatively small population size, the sampling method used is census sampling. Primary data was collected through a five-point Likert scale questionnaire, while secondary data was obtained from company documents and supporting literature. Data analysis was performed using validity, reliability, and classical assumption tests, as well as multiple linear regression analysis with the help of SPSS version 26 to test the partial and simultaneous effects between variables. Correlation analysis showed that financial compensation has a positive and significant relationship with employee loyalty, while work motivation also shows a positive and significant relationship. Simultaneously, both variables have a very strong relationship with employee loyalty, which means that the better the financial compensation and the higher the work motivation, the higher the loyalty shown by employees. The results of this study emphasize the importance of companies in improving their compensation systems and increasing factors that motivate employees in order to strengthen loyalty and improve organizational sustainability
PENGARUH REKRUTMEN DAN PELATIHAN TERHADAP KINERJA KARYAWAN PADA PT MANGGALA RADHIKA ABIYASA CIRUAS KABUPATEN SERANG Salapudin, Salapudin; Lesmana, Ihwan Satria
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.485

Abstract

The research problem in this study is whether recruitment and training affect employee performance, either partially or simultaneously. This study aims to analyze and prove the influence of these two variables on improving employee performance at PT. Manggala Radhika Abiyasa. The method used is a quantitative approach with a survey technique involving 70 respondents. Data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination with the help of SPSS version 27. The results show that recruitment has a significant effect on performance with a t-value of 4.146 and a significance value of 0.000. Training also has a significant effect, with a t-value of 3.470 and a significance value of 0.001. Simultaneously, recruitment and training have a significant effect on performance, with an F-value of 76.894 and a significance value of 0.000. The coefficient of determination (R²) value of 0.697 indicates that 69.7% of the variation in performance is explained by these two variables. In conclusion, the improvement of security personnel performance is strongly influenced by the effectiveness of recruitment and training. Therefore, the integration of selection and development strategies is necessary to produce professional and job-ready security personnel.

Page 39 of 40 | Total Record : 397

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