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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Articles 341 Documents
Determinant of Organizational Innovation: Literature Review Rakhman, Sitti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.663

Abstract

Organizational innovation is an important factor for companies to achieve more competitive performance. Understanding how innovation capabilities emerge, develop, and apply can make important managerial scientific contributions. This study investigates the results of the main study on the determinants of organizational innovation capability, suggests some theoretical propositions for further studies based on the literature review. This study aims to identify the determinants of organizational innovation capability and the context in which the study is conducted. We identified and analyzed 43 articles through content analysis via Google Scholar. This study presents several results of studies on innovation capability in organizations, which are divided into determinants, internal, external aspects, and a collection of propositions to guide a research project in depth in questions that will be tested in further research. This study also makes a practical contribution, as it shows in which context each study of the identified determinants of innovation capability is applied.
Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan Agustini, Sri; Kamaliyah, Fithrah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.664

Abstract

The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.
Pengaruh Jumlah Anggota, Jumlah Simpanan, Jumlah Modal dan Jumlah Pembiayaan Murabahah terhadap Sisa Hasil Usaha Koperasi Syariah Benteng Mikro Indonesia Tahun 2018-2022 Prayoga, Deni; Amaliyah, Amaliyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.667

Abstract

This study aims to analyze the influence of the number of members, the amount of savings, the amount of capital and Murabahah financing on the profit of the Koperasi Syariah Benteng Mikro Indonesia. This study of research uses a quantitative approach. In this study using monthly time series data from January 2018-December 2022 with a total sample of 60 samples. The analysis technique used is descriptive statistical test, multiple linear regression test and hypothesis testing using data processing applications such as E-Views 10 and Microsoft Excel. The results showed that partially, the number of members and amount of capital had no effect on profit of koperasi syariah benteng mikro Indonesia, amount of savings had a positive effect on profit of koperasi syariah benteng mikro Indonesia while the murabahah financing had a negative effect on profit of koperasi syariah benteng mikro Indonesia. Simultaneously the number of members, the amount of savings, the amount of capital and murabahah financing have a significant effect on profit of koperasi syariah benteng mikro Indonesia.
Green Accounting Memoderasi Material Flow Cost Accounting terhadap Peningkatan Keberlangsungan Perusahaan Muanifah, Suciati; Cahyani, Yenni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.668

Abstract

This study aims to test and find out the material flow cost accounting in increasing the sustainability of the company. In addition, this study also aims to test whether the green accounting variable moderates the relationship between each MFCA variable (production costs, and production yield/value) in increasing the sustainability of the company. The sample used in this research is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period. The total sample is 55 out of 11 companies using a purposive sampling technique. Methods of data analysis using multiple regression and moderating regression analysis with the absolute difference value approach. Multiple linear regression analysis for the MFCA hypothesis (production costs, and production yield/value). Multiple linear regression analysis with absolute difference value test for the MFCA hypothesis (production costs, and yield/production value) moderated by green accounting. The results of the study show that MFCA (production costs) has no effect on green accounting. MFCA (Production Results) has a positive effect in increasing the sustainability of the company. The results of research related to moderating variables show that green accounting as a moderating variable strengthens the relationship between MFCA (yield/production value) in increasing company sustainability. Conversely, in the fourth and fifth hypotheses, green accounting weakens the MFCA (production costs) relationship in increasing the sustainability of the company.
Pengaruh Harga Saham dan Kebijakan Hutang terhadap Deviden (Studi Kasus pada Perusahaan Pertambangan Batu Bara yang Terdfatar di Bursa Efek Indnesia Periode 2017- 2021) Safii, Mohamad; Surahman, Hendy; Wulandari, Provita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.673

Abstract

This research aims to determine the influence of stock prices and debt policy on dividends. Dividend policy is calculated using the dividend payout ratio. The share price is calculated by looking for calculations, namely by using the share price (closing price). Meanwhile, the debt policy uses the debt to asset (DAR) method = total debt / total assets. The method used in this research is quantitative with a purposive sampling technique. The population of this research is 31 coal mining companies listed on the Indonesia Stock Exchange and after following the sampling criteria there are 11 companies with research period of 5 (five) years. The first hypothesis is that share prices partially influence dividends. The second hypothesis is that Debt Policy partially has no effect on Dividends. The third hypothesis is that share prices and debt policies simultaneously influence dividends.
Strategi Komunikasi Pemasaran “OPPO” Dalam Meningkatkan Penjualan Produk (Studi Pada Toko Erafone Ciputat – Tangerang Selatan) Hanif, Muhammad; Ajimat, Ajimat
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.679

Abstract

This research aims to find out future strategies to increase sales. The analysis used in this research is SWOT analysis. This research method uses descriptive qualitative research. In this analysis it is known that the Ciputat Branch of the Erafone Store is in quadrant I, this position indicates a company that is strong and has opportunities, so the appropriate strategy to implement is SO, namely the company optimizes its strengths to take advantage of existing opportunities by paying attention to all possible threats from competitors in the market. . SO Strategy steps that need to be given more attention are improving product quality, increasing product diversity, and being more responsive to customer demand. The Ciputat Branch of the Erafone Store can increase existing opportunities by taking advantage of the economy which is starting to grow steadily, the large number of people who are looking for cellphones because they are needed to enter certain locations, and the large number of young and old people who are interested in cellphones.
Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian pada PT Lautan Berlian Utama Motor Jakarta Barat Mulyadi, Mulyadi; Pasaribu, Veta Lidya Delimah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.680

Abstract

The purpose of this research is to find out how much influence Service Quality has on purchasing decisions at PT Lautan Berlian Utama Motor West Jakarta Branch, to find out how much influence price has on purchasing decisions at PT Lautan Berlian Utama Motor West Jakarta Branch and to find out how much influence Service quality and price influence purchasing decisions at PT Lautan Berlian Utama Motor West Jakarta Branch simultaneously. The research method in this research is a quantitative method. The population in this study is based on consumer complaints in 2022, PT Lautan Berlian Utama Motor West Jakarta Branch, totaling 204 consumers. The sampling technique for this research is simple random sampling, determining the sample size using the Slovin formula with a difficulty level of 10%, so a sample of 67 buyer respondents was obtained. The data used is through observation techniques, questionnaires and literature. The analytical methods used in this research are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, simple linear regression test, multiple linear regression test, determination test and significance test (t test and f test). The research results obtained partial positive service quality results on purchasing decisions, this can be seen from the t test with a t value of 10.015 > t table 1.669 with a significance value of 0.000, this value is smaller than 0.05 (0.000 < 0.05). partially price has a positive effect on purchasing decisions, this can be seen from the t test with a value of tcount 7.575 > ttable 1.669 with a significance level of 0.000, this value is greater than 0.05 (0.000 < 0.05) and simultaneously price and promotion have a positive effect and significant for purchasing decisions, this can be seen from the results of the f test with fcount 61.191 and ftable 3.140 with a significance of 0.000 < 0.05. Thus, it can be interpreted that service quality and price simultaneously have a significant influence on purchasing decisions.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Keputusan Pembelian di Optik Sejahtera Depok Pasaribu, Veta Lidya Delimah; Setiawan, Redy
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.681

Abstract

The aim of this research is to obtain the necessary data and information and process it as comparison material with theories from library research to fulfill the requirements for writing a dissertation. find out how product quality influences purchasing decisions and find out how service quality influences purchasing decisions at Optik Sejahtera Depok. As well as to find out simultaneously the influence of product quality and service quality in purchasing decision making at Optik Sejahtera Depok. The following research analysis uses a quantitative approach analysis and the research population includes a purchasing decision population of 312 people. 76 The sample used in this research, the sampling technique used is non-probability, the sampling technique used is purposive sampling, and the determination formula The sample size is considered appropriate to represent the entire population, the Slovin formula is used, and the maximum margin is used. The maximum error or error is used. This formula sets the acceptable value to be 0.10 or 10% or 76 respondents. Product quality results can have a significant impact on purchasing decisions because the t count is 2.204 > 1.992 in the t table, and sig.< 0> t table 1.992 and the Sig. < 0> Table 3.12 and Sig value. <;0.05 (0.000 <0.05).
Pengaruh Tingkat Hutang dan Inventory Intensity terhadap Manajemen Pajak Astuti, Reni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.685

Abstract

This research aims to investigate the impact of Debt Levels and Inventory Intensity on Tax Management Practices in Manufacturing Companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A quantitative approach was used by collecting secondary data from the financial reports of 177 companies. The sample consisted of 54 manufacturing companies selected purposively, with a total of 230 data analyzed. Analysis was carried out using descriptive statistics, classical assumption tests, and panel data regression using Eviews version 12 software. The results showed that there was no significant influence between Debt Level (X1) and Inventory Intensity (X2) on Tax Management Practices (Y). These findings highlight the possibility of other factors having a more dominant role in tax management practices in the context of this research.
Pengaruh Good Corporate Governance, Kinerja Keuangan dan Retention Ratio terhadap Harga Saham Budiantini, Alya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.686

Abstract

Good Corporate Governance (GCG), Financial Performance, and Retention Ratio are essential factors that can influence stock prices. Good GCG can enhance investor confidence and drive positive financial performance. Strong financial performance can increase the company's value and attract investors to buy the company's shares. A high Retention Ratio indicates that the company can retain quality employees, which can enhance productivity and profitability. This research aims to analyze the influence of GCG, Financial Performance, and Retention Ratio on Stock Prices. The method employed is quantitative. The population used in this study is the LQ45 companies listed on the Indonesia Stock Exchange for the period 2017-2021, totaling 45 companies, and the sample criteria selected 17 companies. Data analysis utilizes descriptive statistics, panel data regression model estimation, classical assumption tests, hypothesis testing, and MRA using Eviews 12. The results indicate a significant influence of the Retention Ratio on Stock Prices, with the statistically higher t-value compared to the t-table (2.663118 > 1.99006). However, variables such as the Board of Directors, Independent Commissioners, Return on Assets (ROA), and Earning Per Share (EPS) do not demonstrate a significant influence on Stock Prices as their t-values are lower than the critical t-value (t-value < 1.99006). The correlation results show that 88.3% of the variation in Stock Prices can be explained by the independent factors examined in this study, while the remaining 11.7% may be influenced by other unmodeled factors. These findings provide valuable insights into understanding the factors affecting company stock prices and underscore the importance of profit retention in the context of a company's market value.

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