cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Danang
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285726173515
Journal Mail Official
danang@stekom.ac.id
Editorial Address
Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226
Location
Kab. semarang,
Jawa tengah
INDONESIA
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
 17   18   19   20   21 
Pengaruh Transfer Pricing Perusahaan Induk dan Cabang Skala Multinasional pada PT Toyota Motor Manufacturing Indonesia Nurhasanah, Ayu; Purwanti, Purwanti; Puspita, Wati Della
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1101

Abstract

The purpose of this study is to analyze the transfer pricing practices carried out by PT Toyota Motor Manufacturing Indonesia (TMMIN), a subsidiary of Toyota Motor Corporation Japan, and its impact on tax obligations in Indonesia. The method used is a qualitative descriptive approach through case studies, through data collection techniques with literature studies and documentation. The results of the study indicate that TMMIN is involved in affiliate transactions that are not in accordance with the arm's length principle, such as sales at prices below market and the imposition of royalties that should not be. This practice causes a shift in profits to the recognition of lower tax rates, thereby reducing the tax paid in Indonesia. This finding emphasizes the need to strengthen supervision of transfer pricing documentation and the implementation of tax regulations consistently. This study provides theoretical and practical contributions to the development of fiscal policy and governance of multinational companies.
Pengaruh Kebijakan Dividen, Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI 2020-2023 Rajagukguk, Helvi Febriana; Gultom, Robinhot; Purba, Dimita Hemalli Premasari
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1103

Abstract

This research aims to determine how Dividend Policy, Investment Decisions, and Financing Decisions influence Firm Value in Basic Materials sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The variables used in this study are independent variables (X) consisting of dividend policy proxied by the Dividend Payout Ratio, investment decisions proxied by the Price Earning Ratio, financing decisions proxied by the Debt to Equity Ratio, and the dependent variable (Y) is Firm Value proxied by Tobin’s Q. The sample in this study was obtained using purposive sampling method. Based on the established criteria and data processing method, 19 companies were determined to be the research sample. The data analysis technique used is multiple linear regression. The results of this study indicate that partially, dividend policy has a negative and significant effect on firm value, investment decisions have a positive and significant effect on firm value, and financing decisions do not have a significant effect on firm value. Simultaneously, the variables of Dividend Policy, Investment Decisions, and Financing Decisions significantly affect Firm Value.
Peran Struktur Modal dalam Memediasi Profitabilitas Terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI Periode 2019-2023 Kristina Br. Purba, Angel; Sianturi , Jeudi A.T.P; Purba, Jon Henri
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1104

Abstract

The purpose of this study is to obtain empirical evidence of capital structure in mediating profitability on firm value. The sampling method in this study uses purposive sampling, namely companies classified as basic materials companies listed on the Indonesia Stock Exchange for the 2019-2023 period that have met the criteria are 45 companies. The software analysis used is WarpPLS version 8.0. The results of this study indicate that the profitability and liquidity variables directly have a positive effect on the value of the Company, the Company size variable does not affect the value of the Company. The profitability ratio has a positive effect on capital structure. The test results prove that the capital structure is able to mediate the effect of profitability on firm value.
Pengaruh Struktur Modal, Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Sektor Basic Materials di BEI Periode 2019-2023 Elsaday Br Silalahi, Ruth; Gultom , Robinhot; Melianna, Saur
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1105

Abstract

This research aims to determine the Influence of Capital Structure, Profitability, and Dividend Policy on Company Value in Basic Materials Sector Companies listed on the Indonesia Stock Exchange for the 2019-2023 Period. The variables used in this study, the independent variable (X) consists of capital structure proxied by Debt to Equity Ratio, Profitability proxied by Return on Assets and dividend policy proxied by Dividend Payout Ratio and the dependent variable (Y) is Company Value proxied by Tobin's Q. The sample in this study was obtained by purposive sampling method. Based on the criteria and data processing process that have been set, 17 companies were determined as research samples. The data analysis technique used is multiple linear regression. The results of this study state that partially capital structure, profitability, and dividend policy have a positive and significant effect on company value. Simultaneously, the variables of capital structure, profitability and dividend policy have a significant effect on company value.
Peran Good Corporate Governance Memediasi Pengaruh Profitabilitas terhadap Nilai Perusahaan di BEI Periode 2019-2023 Simanullang, Febri Yanti; Gultom, Robinhot; Purba, Jon Hendri
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1108

Abstract

The purpose of this study is to obtain empirical evidence of Good Corporate Governance in mediating profitability on firm value. The sample used in this study were all Industrials sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period using the purposive sampling method. The software analysis used was WarpPLS version 8.0. The results of this study indicate that the capital structure and profitability variables directly have a negative effect on firm value and the dividend policy variable directly shows a positive effect on firm value. The test results prove that Good Corporate Governance is able to mediate the effect of profitability on firm value.
Pengaruh Struktur Modal, Ukuran Perusahaan, Kebijakan Dividen dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Properties dan Real Estate yang Terdaftar di BEI Periode 2019-2023 Manalu, Cindi Elisabeth; Gultom, Robinhot; Purba, Jon Henri
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1109

Abstract

This study aims to test and analyze how the influence of Capital Structure, Company Size, Dividend Policy and Profitability on the Value of Properties and Real Estate Companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study, the independent variable (X) consists of Capital Structure proxied by Debt to Equity ratio (DER), Company Size proxied by (Ln Total Asset), Dividend Policy proxied by Dividend Payout Ratio (DPR), and Profitability proxied by Return On Assets (ROA). The sample in this study was obtained by the purposive method. Based on the criteria and data processing process that have been set, 55 companies were determined as research samples. The data analysis technique used is multiple linear regression. The results of this study state that partially Capital Structure (DER) does not have a significant effect on Company Value, Company Size (Ln Total Asset) has a significant negative effect on Company Value, Dividend Policy (DPR) does not have a significant effect on Company Value and Profitability (ROA) has a positive and significant effect on Company Value. Simultaneously Capital Structure, Company Size, Dividend Policy, and Profitability have a significant effect on Company Value.
Analisis Determinan Penyerapan Tenaga Kerja UMKM di Indonesia: Peran PDB UMKM, Suku Bunga, dan Upah Minimum Hardimanto, Zana Zein; Azzahra, Rahmadani Syafiah; Maharani Ramadhan, Nova Adisti; Amalina, Farida Nur
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1110

Abstract

This study aims to investigate how interest rates (BI Rate), national average minimum wages, and Gross Domestic Product (GDP) of MSMEs affect labor absorption in the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia during the period 2018–2023. This study uses panel data from 38 provinces in Indonesia used to use multiple linear regression analysis with quantitative methods. The results of the study indicate that MSME GDP has a positive and significant effect on labor absorption, which means that economic growth in the MSME sector can encourage more jobs. Conversely, minimum wages have a negative and significant effect on labor absorption, which means that an increase in minimum wages can reduce the ability of MSMEs to recruit workers. The results of the analysis show that although interest rates have a negative effect, it is small. The high R-square value (99.74) indicates that the regression model used can well explain variations in labor absorption. These results provide policymakers with important insights to create policies that support MSME growth and create sustainable jobs by considering the relationship between GDP and minimum wages.
Mengungkap Peran Struktur Modal Sebagai Variabel Mediasi dalam Hubungan Antara Profitabilitas Terhadap Nilai Perusahaan Hutabarat, Febri May Windi; Gultom, Robinhot; Saragih, Rintan
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1111

Abstract

The sampling method in this study used purposive sampling, namely companies included in the raw material sector companies (basic materials) listed on the Indonesia Stock Exchange for the 2020-2023 period that have met the criteria of 46 companies. The software analysis used is WarpPLS version 8.0. The results of this study indicate that the variables of profitability, growth opportunities, liquidity and company size directly have a positive and significant effect on company value. Capital structure has a negative and significant effect on company value. The profitability has a positive and significant effect on capital structure. The test results prove that capital structure is able to mediate the effect of profitability on company value.
Strategi Preventif Sengketa Hukum Bisnis pada Kolaborasi Bisnis Milenial di Era Digital Rizal, Balqis; Safitri, Dinda Maulida; Lestari, Ribi Amelia; Hasyim, Hasyim
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1113

Abstract

This study aims to identify preventive strategies that can be implemented by millennial business actors to avoid legal disputes. The method used is descriptive qualitative with a focus on the role of digital communication in the business legality process and the importance of digital security literacy for business actors. Digital transformation opens up enormous opportunities for the millennial generation to be involved in various business collaborations. This development certainly raises several challenges in the legal field such as in the aspect of intellectual property rights protection, business ownership and partnership agreements. The results of this study indicate that the low understanding of the legal aspects in the digital business world is very often a trigger for disputes between partners. Therefore, synergy between business actors, the government and educational institutions is needed to strengthen the legal capacity of the millennial generation in running their businesses legally and sustainably. Preventive strategies are chosen as a very important foundation in creating a healthy, fair and legally protected digital business ecosystem.
Pengaruh Struktur Kepemilikan, Struktur Modal, GCG dan Ukuran Perusahaan Terhadap Kinerja Keuangan di BEI Oktaviani Sinaga, Putri; Butarbutar, Hotlan; Melianna, Saur
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : 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.v5i2.1115

Abstract

This study aims to determine the influence of Ownership Structure, Capital Structure, Good Corporate Governance and Company Size on Company Financial Performance in Energy Sector companies listed on the Indonesia stock exchange for the period 2019-2023. The variables used in this study, the independent variable (X) consists of Ownership Structure proxied by Institutional Ownership (KI), Capital Structure proxied by Debt to Equity Ratio (DER), Good Corporate Governance proxied by Independent Board of Commisioners (DKI) and Company Size by Ln (TA) and the dependent variable (Y) is Financial Permormance proxied by Return on Assets (ROA). The sample in this study was obtained using the purposive side method.Based on the criteria and data processing process that were set, 25 companies were determined as research samples. The data analysis technique used was multiple linear regression. The results of this study state that the influence between ownership structuree, capital structutre, good corporate governance, and company size has a simultaneous effect on the financial performance of the Energy sector listed on the Indonesia Stock Exchange (IDX).

Page 19 of 26 | Total Record : 251

 17   18   19   20   21 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Oktober: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 1 (2025): Februari: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 4 No. 1 (2024): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 2 (2023): Juni: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 1 (2023): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 2 (2022): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 1 (2022): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 2 (2021): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 1 (2021): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan More Issue