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Uki Yonda Asepta
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uki.yonda@machung.ac.id
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+6281555752004
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parsimonia@machung.ac.id
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Villa Puncak Tidar Blok N no. 1, Doro, Karangwidoro, Kec. Dau, Kabupaten Malang, Jawa Timur 65151
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Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Published by Universitas Ma Chung
ISSN : 23555483     EISSN : 27453545     DOI : https://doi.org/10.33479/parsimonia.2021.8.2
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang akuntansi, manajemen, bisnis dan bidang lain yang berkaitan erat dengan ketiga tema tersebut.Tulisan maupun pendapat yang dimuat dalam jurnal ini adalah berasal dari setiap penulis dan tidak mewakili editor maupun Universitas. Jurnal Parsimonia menerima karya asli yang belum pernah dipublikasikan di jurnal lain. Sesuai dengan arti namanya, Jurnal Parsimonia menerima karya yang sederhana namun memberikan dampak dan manfaat yang besar dalam pengembangan ilmu dan praktik akuntansi, manajemen dan pengembangan bisnis di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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ANALISIS SALURAN DISTRIBUSI (DISTRIBUTION CHANNEL) POLIKLINIK REHABILITASI MEDIK PADA FASE AWAL OPERASIONAL DI RUMAH SAKIT X Wiwin Indriani; Tita Hariyanti; Ni Luh Putu
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Medical Rehabilitation Clinic was new program in X hospital. Creating new program automatically associated with marketing. Marketing procedure of new units requires information system to derive initial data as a capital for the preparation of a marketing plan. Marketing program identifies market segment of medical rehabilitation service as well as determines which segments provide greater opportunities. Marketers achieve market segment by distribution channels.. Distribution channel function to deliver products of medical rehabilitation services to patients. The purpose of this study to determine distribution channel of medical rehabilitation services. Data collecting from observation, primary data on medic rehabilitation unit in September 2017 and interviews to physicians and patients. Distribution channel function as deliver services products from medic rehabilitation to patients.
PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PROFITABILITAS PADA UMKM DI KOTA SURABAYA Krismi Budi Sienatra; Romauli Nainggolan
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Working Capital Management had an important role for the success or failure of the company. To achieve the optimal use of working capital management, corporate managers have to accurately control the tradeoffs between profitability and liquidity. The purpose of this study is to examine the relationship between working capital management and business performance at SME in Surabaya. This research is based on primary data on SME in Surabaya which use area sampling technique. The focus area of this ​​research is in West Surabaya. This study was tested using multiple linear regression analysis and the main variables used in account receivable days, inventories days, account payable days, cash conversion cycle as independent variable and profitability as dependent variable. The results showed that inventories days, account payable days, and cash conversion cycles had a significant effect on profitability. The receivable days account has no significant effect on profitability.
PENGARUH BEBAN KERJA TERHADAP KEPUASAN KERJA DENGAN STRES KERJA SEBAGAI VARIABEL MEDIASI PADA PEKERJA DI HOTEL MAXONE DI KOTA MALANG Andri Wijaya
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Job satisfaction is one of several factors that are very important to get the desired work. This study aims to examine the effect of workload on job satisfaction with job stress as a mediation variable. The study was conducted at Maxone Hotel Malang by distributing questionnaires directly to all its 80 workers. Path analysis shows that work stress mediated the effect of workload on job satisfaction. In other words, the effect of workload on job satisfaction is not directly. Work load positively affects work stress; job stress has a negative effect on job satisfaction. That is, the higher the workload, the higher the level of work stress, and this may cause decreasing job satisfaction.
ANALISIS PENGALAMAN PENYEBAB KONFLIK PADA MANTAN TENAGA KERJA WANITA YANG PERNAH BEKERJA DI HONGKONG Linda Veronika
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Migrant workers are considered as one of main incentives for Indonesian economy. It’s shown through a report shows that the biggest foreign exchange comes from the workers that work in Hongkong. However, the worker often faces any conflicts happened due to their lack of knowledge. It’s caused by their inability to learn about the language. Besides, the cultural differences occurred between Indonesia and Hongkong make the worker hard to adapt. This research uses theory that is related with several aspects such as, cause of conflict, kind of conflict, effect of conflict, and how to solve it. This research uses qualitative approach and case study with indept interview which is conducted through the source. The results of this study are two researchers did not master the language, so it can lead to misunderstandings in communication.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN, SPRINGATE, ZMIJEWSKI, FOSTER, DAN GROVER PADA EMITEN JASA TRANSPORTASI Ria Effendi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This study aims to determine the level of potential bankruptcy of a company. In this study, the company under study is transports company listed on the BEI. The companies include PT Express Transindo Utama Tbk (TAXI), PT Weha Transportasi Indonesia Tbk (WEHA), PT Zebra Nusantara Tbk (ZBRA), PT Steady Safe Tbk (SAFE) and PT Adi Sarana Armada Tbk (ASSA). To research the company, researchers use 5 methods, namely the method of Altman, Springate, Zmijewski, Foster, and Grover and as a first step in knowing the bankruptcy signal of the company early. This type of research is descriptive quantitative. The data source used is secondary data. Population in this research is public transportation service issuer amounting to 33 transportation service company. The sample of research is using purposive sampling method, with 5 service companies of land transportation as sample. The results of this study indicate that there are 5 methods used and generally have differences in the results of calculations, as well as publicly listed land transportation service companies have the potential to experience bankruptcy. Of the 5 methods used that are most accurate in determining the prediction of freedom is the Springate method.
SIKAP KONSUMEN TERHADAP ATRIBUT BERAS ORGANIK Rifandy Adrianto
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Rice is a very important commodity because more than 90% of Indonesians consume rice. Organic rice is rice produced through organic production processes based on certain standards and has been certified by an independent body. The study aims to analyze consumer attitudes toward organic rice product. This study takes 200 people as respondents and uses Fishbein's attitude model to examine the attitude toward the organic rice product relating to the characteristics or attributes of the product. Fishbein's attitude model can explain two types of attitudes based on the object of attitude, namely attitudes toward objects and attitudes toward behavior. Attitude is formed by the belief that an object has some desired attributes and an evaluation of attributes possessed by an object. The results of study concluded that consumer attitudes toward organic rice are positive. Consumer attitude based on the value and based on the mean show positive result which means the attitude of consumers to organic rice is positive.
ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KOTA MALANG Samuel Eddy Gunawan
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The Budget Realization Report (LRA) is an accountability report for the use of Regional Revenue and Expenditure Budget (APBD) which contains the budget targets and budget realization. This research was conducted on three parts of APBD namely income, expenditure, and financing. This research activity is carried out at City Government (Pemkot) Malang, East Java Province. From the result of variance analysis, the performance of revenue management of Malang City Government can be said good because found favorable variance condition in most of income period of year 2007 until 2011. PAD growth and local tax is positive and have tendency to increase and local tax and levy is biggest contributor in PAD . However, in terms of efficiency of APBD implementation is classified as less efficient. Growth is positive and has a tendency to always go up. In addition to personnel expenditure, the allocation of funds is mostly for operating expenditure. The efficiency of spending, there is no waste of budget. In addition, Malang City Government has also done the control and budget planning. In the financing section, the analysis shows that the budget planning of Malang City Government from year to year is still less precise.
PELATIHAN & PENGEMBANGAN APARATUR SIPIL NEGARA DALAM MENINGKATKAN KEMAMPUAN KERJA LINGKUNGAN DINAS KOPERASI, PERINDUSTRIAN, PERDAGANGAN DAN UMKM KOTA BATU Sherly Najiwa Fitri
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research was conducted at the Department of Cooperatives, Industry, Commerce and Small and Medium Kota Batu in November 2016, involving 50 respondents. Of the 50 respondents were there, more than 50% were men, the majority of respondents have an educational background Bachelor of Tier One and most respondents obtain information on the effect of training, development, employability and motivation of personnel civil state from the Department of Cooperatives, Industry, trade and Small and Medium Enterprises Kota Batu. This study aims to determine the effect of training and development that directly affect work ability and motivation as intervening variables also affect work ability, motivation variable as an intervening variable. From the results of research conducted and calculations using path analysis produced that, training and development and motivational effect on work ability civil state apparatus of Cooperatives, Industry, Commerce and Small and Medium Kota Batu.
ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL DI INDONESIA Vonny Santoso
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The study aims to determine the influence of sharia status on earnings management in the banking company in Indonesia and the level of earnings management comparison between Islamic banks and conventional. This study was conducted on 28 banks and nine conventional existing Islamic banks in Indonesia. Data analysis technique used is multiple linear regression as well as two different test average (Independent sample T-test) with the help of SPSS 20 for Windows. The conclusion of this study is the status of the bank significantly influence the level of earnings management. Please also note if the level of earnings management in syariah-based bank is lower than conventional banks. The results of this study can be used as a material consideration corporate banking services in decision-making in action earnings management.
OPTIMALISASI STORAGE SPACE DAN RAK PAJANG PRODUK PADA TOKO XYZ Yosy Cynthia Miranda
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Project optimization of storage space and product display rack carried out from December 1, 2016 until December 14, 2016 at Store XYZ. The author was assigned to make the 3 sub rack coffee as a sample project. The project aims to maximize space management at XYZ store by way of rearranging existing carton in a small storage and lower buffer on each sub-rack in accordance with the demand of consumers every day. For 2 weeks, optimizing project and buffer storage space under the stack of cartons way to fix this is proven to increase sales by 39%. These quantities have successfully fulfilled an indicator of increased purchase quantity of products to be achieved, of the execution of this project, the author can recommend the store XYZ to record the re-arrangement of the carton according to the demand of consumers in each product, eliminating products that have long been empty and Noteworthy anyway time for refilling, particularly for pareto products. Pareto product is a fast moving products, or products with a high turnover than sales of other products.

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