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Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Published by Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang
ISSN : 28278143     EISSN : 28277961     DOI : https://doi.org/10.55606/jurimbik.v2i2
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan merupakan Jurnal yang diterbitkan oleh Barenlitbangda Kabupaten Semarang. Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen dan Bisnis, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Manajemen dan Bisnis dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 3 kali dalam setahun yaitu pada bulan Februari, Juni dan Oktober
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 251 Documents
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ANALISIS IMPLEMENTASI ISAK NO 35 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA (STUDI KASUS PADA PARTAI KEBANGKITAN BANGSA KABUPATEN KOTA PADANGSIDIMPUAN) Lubis, Putri Rezki Rahmadini; Prayogo, Youdhi; Budianto, Achyat
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.576

Abstract

Political parties are non-profit organizations and for-profit entities. DSAK IAI ratified the Interpretation of Financial Accounting Standards (ISAK 35). The purpose of this study was to determine the implementation of financial reporting at the National Awakening Party, Padangsidimpuan City Regency, in accordance with what was stated in ISAK No. 35 and to find out the inhibiting factors for the discrepancy between political party accountability financial reports and ISAK No. 35. This research used a qualitative research type. The results of the study show that the Padangsidimpuan DPC PKB only makes an accountability report on the use of funds sourced from the APBD every year in accordance with Permendagri No.78 of 2020. The inhibiting factors are the discrepancy in the presentation of the financial statements of the Padangsidimpuan DPC PKB, namely; lack of knowledge and information regarding the preparation of financial reports in accordance with ISAK No. 35, lack of education about ISAK 35 to financial managers of the DPC PKB Padangsidimpuan City, lack of resources such as non-existent asset procurement and party officials who have no economic or accounting background.
Analisis Kinerja Badan Penangggulangan Bencana BPBD Daerah Kabupaten Bima Dalam Penanggulangan Korban Bencana Banjir Nurhalimah, Nurhalimah; Amirulmukminin, Amirulmukminin
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.578

Abstract

Indonesia merupakan negara yag memilki kondisi geografi yang rawan terhadap bencana. Salah satu fenomena alam yang menibulkan kerugian besar yang selalu mengancam beberapa wilayah di indonesia adalah bencana banjir. Dari data badan nasional penanggulangan bencana (BNPB) Indonesia. Kabupaten Bima adalah sebuah provinsi di Nusa Tenggara Barat, Indonesia. Sesuai denga fenomena yang sering terjadi di masa sekarang ini yaitu banjir terjadi di mana-mana yang menyebabkan masyarakat setempat merasa khawatir ketika hujan deras melanda Kabupaten Bima khususya di kecematan woha yang menyebabkan sejumlah desa di beberapa wilayah woha di kepung banjir setinggi lutut orang dewasa. Penelitian ini bertujuan untuk menganalisis kinerja Kantor BPBD kabupaten Bima dalam penanggulangan korban bencana banjir. Jenis penelitian ini adalah deskriptif. Populasi dalam penelitian ini masyarakat desa Tente nisa Kecematan Woha Kabupaten Bima yang terdampak banjir. Teknik pengambilan sampel yang digunakan adalah unknow sampling. Teknik pengumpulan data dengan melakukan observasi, wawancara, kuesioner, dokumentasi dan studi pustaka. Teknik analisis data yang digunakan adalah uji validitas, uji reabilitas, dan uji One sample T Test. Hasil uji One sample T Test menyatakan bahwa kinerja BPBD terhadap bencana banjir masih kurang baik. Hal ini selaras sebagaimana yang di lakukan peneliti saat melakukan observasi
ANALISIS PERSEPSI MUZAKKI DALAM MEMBAYAR ZAKAT FITRAH DI LEMBAGA AMIL ZAKAT : STUDI ZAKAT FITRAH DI LAZ BAITUL MAAL HIDAYATULLAH KOTA JAMBI Muammar, Muammar; Syahrizal, Ahmad; Ahmad, Syahril
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.606

Abstract

Zakat fitrah is zakat by which a Muslim gives part of his wealth to people in need as a form of purifying his soul from evil during the fasting month, such as dirty words and useless deeds. The purpose of this study was to determine the perceptions of muzakki in paying zakat fitrah at LAZ BMH Jambi City and to find out the efforts of LAZ BMH Jambi City to increase muzakki's interest in paying zakat fitrah at LAZ BMH Jambi City. In order to present this issue in detail and comprehensively, the author uses qualitative research methods to collect the necessary information during the investigation period. Data collection for this study was carried out by observing, interviewing and documenting. The validity test used in this study is using a triangulation technique. Based on the results of this study, it shows that the muzakki's perception of paying zakat fitrah at LAZ BMH is quite good even though the muzakki's understanding of LAZ BMH in Jambi City is still very low. As well as the efforts of LAZ BMH Jambi City to increase muzakki's interest in paying zakat fitrah at LAZ BMH Jambi City, namely by outreach, collaboration, and improving service quality.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN UKURAN PERUSAHAAN TERHADAP RETURN ON ASSET PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Yanti, Indah Putri Febri; Usdeldi, Usdeldi; Muthmainnah, Muthmainnah
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.607

Abstract

Profitability is the ability of a company to make a profit, indicated by profits generated from sales and investment income. High profitability will have a positive impact on the company because it can increase the value of the company, increase investor confidence, and can attract new investors to invest. Factors that affect high and low profitability include cash turnover, receivables turnover, inventory turnover and company size. This study aims to analyze the significant effect of Cash Turnover, Receivables Turnover, Inventory Turnover and Company Size on the return on assets of companies in the Jakarta Islamic Index 2018-2022. This study used a type of quantitative research. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program to see a comprehensive picture of the independent variable against the dependent variable. The sample in this study consisted of 11 companies for 5 years obtained through www.idx.co.id website. The results of this study show that partially cash turnover, receivables turnover does not affect return on assets while inventory turnover and company size affect return on assets. The size of the company has a significant effect on return on assets. The results of the F test show that cash turnover, receivables turnover, inventory turnover and company size together have a significant effect on the return on assets of companies in the Jakarta Islamic Index 2018-2022.
PENGARUH PRODUK DAN PROMOSI TERHADAP KEPUTUSAN NASABAH MENABUNG DI BANK SYARIAH INDONESIA KC JAMBI PATTIMURA DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERATING Selbi, Selbi; Addirahman, Addirahman; Siregar, Fitri Ana
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.608

Abstract

This research is motivated by the instability of customers who are still experiencing ups and downs of customers. The purpose of this study was to determine the effect of products and promotions on customers' decisions to save in Islamic banks with religiosity as a moderating variable. This study used a quantitative method with a sample of 100 respondents and a non-probability sampling technique. The data analysis tool in this study used moderated regression analysis (MRA), which was processed using the IBM SPSS Statistics 25 tool.  The results of this study have an influence on the customer's decision to save at Bank Syariah Indonesia KC Jambi Pattimura with a significance value of 0.001 <0.05. Promotion has an influence on customers' decisions to save at Bank Syariah Indonesia KC Jambi Pattimura with a significance value of 0.000 < 0.05. Simultaneously, the product and promotion variables influence the customer's decision to save at Bank Syariah Indonesia KC Jambi Pattimura with a significance value of 0.000 < 0.05. And the Religiosity variable is known that the significant value of 0.000 is less than 0.05 and the R Square value is 0.821 meaning that religiosity moderates the simultaneous effect of product and promotion on customers' saving decisions
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Ramadeni, Fesi; Dewi, Aminar Sutra
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.695

Abstract

This research aims to determine and analyze the influence of Good Corporate Governance and Leverage on financial performance in banking companies listed on the Indonesia Stock Exchange (BEI). The method used is the panel data regression method, and uses the classic assumption test to test classical deviations that usually occur, including the normality test. This panel data regression analysis was carried out with the help of the Eviews computer program. The sample used in this research was 35 companies in banking companies that were missing on the IDX with an observation period of 5 years, namely from 2016 to 2020. Based on the research results, the board of commissioners, board of directors and audit committee had a positive and significant effect on financial performance, while Leverage has no significant effect on financial performance.
Pengembangan Usaha Kelompok Pengolah Amplang Ikan Bandeng (Chanos Chanos) Mekar Jaya Di Kelurahan Sungai Parit Kabupaten Penajam Paser Utara Aqsha, Farizky; Gunawan, Bambang Indratno; Sugiharto, Eko
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 4 No. 1 (2024): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v4i1.713

Abstract

This research aims to describe the problems and examine the development of the Mekar Jaya Milkfish Amplang Processing Group in Sungai Parit Village, North Penajam Paser Regency. This research was carried out from October 2022 to December 2023 in Sungai Parit Village. The sample consisted of 7 respondents using saturated sampling (census) and purposive sampling methods. Data analysis uses descriptive analysis methods and the theory of business development stages (Anoraga, 2007). The results of the research show that the problems faced by the Mekar Jaya Milkfish Amplang Processing Group consist of a lack of availability of milkfish raw materials, a lack of labor and increasing prices of raw materials such as oil and others. The development study takes the form of development stages (Anoraga, 2007) which include, Stage I to Stage III which explains the identification of business opportunities, business formulation to the selection of the milkfish amplang business as the main business and Stages IV to Stage V explain the implementation of the business to the evaluation of the amplang business milkfish. The role of BAZNAS and the Fisheries Service as stakeholders is to carry out business development for the Mekar Jaya Milkfish Amplang Processing Group which is divided into 4 development aspects, namely business capital, product production, product promotion and facilities and infrastructure.
Pengaruh Literasi Kewirausahaan, Locus Of Control, Self Efficacy, Kepribadian Entrepreneurship Terhadap Intensi Berwirausaha Mahasiswa FEB UPGRIS Fatmaningrum, Arini; Sutrisno; Sijabat, Rauly
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 4 No. 1 (2024): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v4i1.723

Abstract

This research aims to examine the influence of Entrepreneurial Literacy, Locus of Control, Self Efficacy, Entrepreneurial Personality on the Entrepreneurial Intentions of FEB UPGRIS Students. This type of research uses quantitative research with primary data sources. This research used a sample of 305 respondents representing FEB UPGRIS students. The measurements for this research used a Likert scale which was processed with the help of IBM SPSS Statistics Version 26 using multiple linear regression. The research results show that: (1) Entrepreneurial Literacy has a significant effect on Students' Entrepreneurial Intentions. (2) Locus of Control has no significant effect on students' entrepreneurial intentions. (3) Self Efficacy has a significant effect on Entrepreneurial Intentions. (4) Entrepreneurship personality has a significant effect on students' entrepreneurial intentions.
Pengaruh Pengembangan Karir, Pendidikan Dan Pelatihan Kerja (Diklat) Dan Kedisplinan Terhadap Kinerja Pegawai : Studi Kasus Pada Kantor Dinas Perumahan Dan Kawasan Permukiman Kota Semarang Kholik, Idam Mafa; Violinda, Qristin; Darmaputra, M. Fadjar
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 4 No. 1 (2024): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v4i1.735

Abstract

This research aims to determine the influence of Career Development, Education and Training (training) and Discipline on employee performance (case study at the Semarang City Housing and Settlement Area Office). This research uses a non-probability sampling technique using a saturated sample method. Data processing used the SPSS version 25 program. The population used in this research were civil servants at the housing and residential area services in the city of Semarang and the sample used was 150 respondents. The data in this study used Likert scale measurements, the data collection process was carried out using a questionnaire or manual paper for 150 respondents. The results of the analysis and discussion show that there is an influence. The results of this research show that there is a positive and significant influence between the variables Career Development, Education and Training (training) and Discipline on employee performance. The results of testing the coefficient of determination obtained a value of Adjusted R Square Adjusted R Square of 0.383 . So it can be concluded that the variables career development, education and training (training) and discipline influence employee performance by 38.3% while the remaining 61.7% comes from other variables outside the model which were not examined in this research.
Pengaruh Disiplin Kerja, Stres Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan: Studi Kasus Pada PT Kebon Agung Pabrik Gula Unit Trangkil Pati Aprilia, Putri Dewi; Sijabat, Rauly; Darmaputra, M. Fadjar
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 4 No. 1 (2024): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v4i1.736

Abstract

This research aims to determine the influence of work discipline, work stress, and work motivation on employee performance at PT Kebon Agung Sugar Factory, Trangkil Pati unit. This research uses quantitative research methods that use statistical analysis. The population in the research was 100 employees and the sample determined in this research was 100 employees using a saturated sampling technique. This research uses SPSS software to answer the main facts using a list of questionnaires that have been answered by respondents. The findings in this research are that work discipline influences employee performance, work stress influences employee performance, and the work environment influences employee performance at PT Kebon Agung Sugar Factory, Trangkil Pati unit.

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