Bulletin of Management and Business
Bulletin of Management and Business or abbreviated as BMB is national journal, peer reviewed, open access, online journal of applied research in the field of management and business area. it is designed to provide a rapid dissemination of original, up to date ideas and timely and significant contributions to the development of management science and its further application to business processes. Bulletin of Management and Business is managed by The Study Program of Management, Economic and Business Faculty, Widyagama University of Malang. BMB is published twice a year, published in march and october in electronic format with free online access, and also in printed form. submitted papers can be indonesian but abstracts must be written in indonesian and english for the initial review stage by the editor and the process of further review with reviewers. ISSN 2722 2373 online, 2745 6927 print. These Topics Are Discussed In Complete Academic Articles, Critical Statements About Current Problems, Development Practices, And Book Based Signal Review And Image Processing. The Purpose Of This Journal Is To Publish Original And High Quality Research Papers In The Fields Of Management That Encompass Financial Management, Marketing Management, Human Resource Management, Operational Management, Strategic Management Which Are All Closely Related To The Companys Business Processes And Small And Medium Businesses. This Encourages Debate And Interdisciplinary Exchanges In Various Approaches.The Journal Will Be Published Research Papers On The Following Topics, But Not Limited To Human Resource Management, Financial Management, Marketing Management, Strategic Management, Organizational Behavior, Operations Management, Change Management, Management Of Sharia, Knowledge Management, Entrepreneurship, Capital Market, Corporate Business, Smes Business, E Business.
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Analisis Penyebab Kesulitan Keuangan (Financial Distress) pada Bidang Konstruksi di PT Adhitama Global Mandiri
Fransisca Aprilia Khancitra Subekti;
Irawan Budi Prasetyo
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.212
The purpose of this study is to analyze the internal factors that led to PT. Adhitama Global Mandiri experiencing financial distress (financial distress) and to provide advice and input to the company in order for it to resolve and handle the financial distress condition. The research object under consideration is one of PT. Adhitama Global Mandiri's projects, namely the construction of the Achievement Arena Building, Faculty of Administrative Sciences, Universitas Brawijaya. Financial distress (financial distress) at PT. Adhitama Global Mandiri was caused by (1) cash difficulties, (2) large amounts owed to subcontractors, suppliers, and banks, and (3) company receivables. The analytical technique causing financial distress at PT. Adhitama Global Mandiri is to: (1) generate cash financial statements from the contract value, (2) generate financial reports payable to subcontractors, suppliers, and banks, and (3) generate financial statements of Brawijaya University receivables to PT. Adhitama Global Mandiri.
Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Upaya Penghematan Pajak Penghasilan Badan PT Z
Ani Rahayu
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.216
Objective – to find out the relationship between Article 21 Income Tax planning and Corporate Income Tax savings. Design/methodology/approach – the type of research is descriptive qualitative. Findings - planning the calculation of Income Tax (PPh) Article 21 by comparing 3 different methods where it turns out that the gross up method is quite influential on the savings of PT Z's Corporate Income Tax so that there is a savings of Rp. 24.199.674 Limitations/implications – this Article 21 Income Tax plan only takes into account the tax object on the gross income of permanent employees and excluded other Article 21 Income Tax objects
Pengaruh Komisaris Independen , Dewan Direksi Dan Komite Audit Terhadap Manajemen Pajak (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2020)
Maria Yovita Bete
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.220
The Influence of Independent Commissioners, Board of Directors and Audit Committee on Tax Management (Empirical study on manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2016 – 2020). This study aims to determine the effect of independent commissioners, boards of directors and audit committees on tax management either partially or simultaneously. The research strategy used in this study is a causality research strategy with the research method used is the documentation method. which is quantitative in nature taken from the financial statements of manufacturing companies in the consumer goods industry sector that have been audited in 2016-2020 using the Software Eviews version 25 program. The results of the study prove that: 1) Independent Commissioners have a positive effect on tax management. 2) the board of directors has a negative effect on tax management. 3) the audit committee has a positive effect on tax management and 4) independent commissioners, the board of directors and the audit committee have a simultaneous effect on tax management.
Accounting Analisis Perbandingan Rasio Profitabilitas Menggunakan Net Profit Margin Dan Return On Equity Pada Sub Sektor Rokok Yang Listing Di Bursa Efek Indonesia
Dewi Sartika;
Alwi;
Alia Pratiwi
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.232
This study aims to determine the comparative analysis of profitability ratios using net profit margin and return on equity in the cigarette sub-sector listed on the Indonesian stock exchange in 2014 to 2021. The method used in this study is the comparative analysis method. The population used in this study is the financial report of PT. Gudang Garam Tbk and Pt. Hm Sampoerna Tbk in the form of profit and loss statement data and an audited balance sheet in the form of a report on net income, sales and capital of PT. Gudang Garam Tbk from 1990 to 2021 which is for 31 years and Pt. Hm Sampoerna Tbk from 1990 to 2021, which is for 31 years. The financial statements were analyzed using profitability ratios to determine the performance of each cigarette industry. The ratio used is NPM AND ROE. The sampling technique used is purposive sampling, where the number of samples is obtained for 8 years (2014-2021). The data used are secondary data sourced from the financial reports of PT. Gudang Garam Tbk and Pt. Hm Sampoerna Tbk which is listed on the Indonesia Stock Exchange (IDX). The data analysis technique used is the Independent Test Sample T test or two-average difference test is used to test the two averages of two independent data groups and test the hypothesis using the t-statistical test using the SPSS 16.0 test. The results of the study show that there are differences in Net Profit Margin (NPM) and return on equity (ROE) at PT. Gudang Garam, Tbk with PT. HM Sampoerna, tbk.
Peran PT. Pertamina Patra Niaga Integrated Terminal Surabaya Sebagai Upaya Masyarakat Penyelamatan Sumber Daya Air Bagi Masyarakat Dalam Program CSR Geblak Jambangan
Beti Nur Hayati;
Nuril Khatulistiyawati;
Ita Puspitasari;
Buyung Satria Permana
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.233
The condition of decreasing water quality also occurs in the Brantas River. This pollution is mostly caused by domestic waste caused by the lack of public awareness in disposing of waste in its place. Based on these problems PT. Pertamina (Persero) Integrated Terminal Surabaya, as one of the corporate entities that stands around the location provides a program that aims to deal with this problem through the Jambangan Right Behind Movement (Geblak) program. The research method used in this paper is descriptive qualitative. The result of this research is PT. Pertamina (Persero) Integrated Terminal Surabaya has a role as a facilitator and catalyst. There are several stages that have been passed since the beginning of the program, namely assessment, engagement, action and facilitation. The impact can be seen in changes in environmental conditions that used to be slums to become organized, as well as reducing waste that is converted into goods of economic value.
Pengaruh ROE, DER dan DPR Terhadap Harga Saham Pada Perusahaan Sektor Kesehatan Periode Tahun 2017-2020
Priyo Suwono;
Heni Hirawati
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.237
Objectives - This study aims to determine the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on stock prices with the object of research being health sector companies that have been listed on the Indonesia Stock Exchange (IDX) period year 2017-2020. Design/methodology/approach - Quantitative research using secondary data and sample determination using a purposive sampling technique. Findings - 1. Return on Equity (ROE) has no effect on stock prices. 2. Debt to Equity Ratio (DER) has a significant positive effect on stock prices. 3. Dividend Payout Ratio (DPR) has no effect on stock prices. 4. Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) together have a significant positive effect on company stock prices in the health sector. Limitations/implications – This study focuses on financial ratio analysis and does not include other factors that influence investment decisions.
Pengaruh Citra Merek Dan Personal Branding (Nagita Slavina) Terhadap Loyalitas Pelanggan Produk Ms Glow: (Studi Mahasiswi Program Studi Manajemen Universitas Buana Perjuangan Karawang Angkatan 2018-2019)
Neni Sumarni;
Enjang Suherman;
Suroso
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.238
Citra merek, Personal BraThe purpose of this research is to analyze, examine and explain the brand image that affects customer loyalty, how the influence of Nagita Slavina's personal branding on customer loyalty and Nagita Slavina's brand image and personal branding affect the customer loyalty of MS Glow products. 2018-2019. The research method is descriptive and verification through a quantitative approach, the population is female students who become consumers of MS Glow, this study uses 100 samples of respondents. The results showed that the sig value of brand image was 0.000 <0.05, meaning that brand image had a partial effect on customer loyalty, the value of sig personal branding was 0.024 <0.05, meaning that Nagita Slavina's personal branding had a partial effect on customer loyalty and the sig value of the F test (simultaneous). ) 0.000 <0.05 then Nagita Slavina's brand image and personal branding have a simultaneous influence on customer loyalty and it can be explained that the R value is 0.748. Y) of 74.8% which indicates a strong relationship between variablesnding, Loyalitas Pelanggan.
Pengaruh Ulasan Pelanggan Online Dan Rating Terhadap Keputusan Pembelian Pada Marketplace Shopee: (Studi Pada Konsumen Shopee Di Bandar Lampung)
Heny Puspita Sari Saputri;
Aida Sari;
Mudji Rachmat Ramelan
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.239
In today's modern era, technology is developing very rapidly. The rapid development of internet technology has led to new behavioral changes. At first, people like to shop directly at the nearest market, store, and mall, now turning to online shopping. enough with a smartphone and internet connection. The purpose of this study was to determine the effect of online customer reviews and ratings on purchasing decisions on the shopee marketplace in Bandar Lampung. This research uses descriptive research with a quantitative approach. The object of this research is shopee consumers in Bandar Lampung. The method of data collection is through literature review and questionnaires. With a population of shopee consumers in Bandar Lampung and the number of samples is 100 people. The results of this study indicate that there is an influence between online customer reviews and ratings on purchasing decisions at the shopee marketplace in Bandar Lampung.
Penerapan Strategi Pemasaran Tokopedia Menggunakan Program Panen Telur
Claudia Alviani;
Budi Hartono
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.243
Long distance shopping through online media has become a part of modern society's life. Many people do online shopping activities through e-commerce. One of the most popular e-commerce sites in Indonesia is Tokopedia. To attract customers to be interested and more confident in shopping, Tokopedia uses a sponsored product giveaway strategy through the Egg Harvest program. The variables observed in this study are how the giveaway through the Egg Harvest program can increase product sales. The results of reviews from customers who received products through the Harvest Egg giveaway program were compared with reviews of regular customers who did buy the product, then analyzed whether it was true that the giveaway could increase good product reviews so as to convince other potential buyers to make purchases of similar products. It was found that the Harvest Egg giveaway program increased the statistics on the number of products sold and increased the number of reviews so that it was more convincing to potential buyers. However, having a giveaway does not necessarily increase the percentage of positive reviews because customers who receive products from the giveaway still provide honest reviews according to the quality of the products they receive. Therefore, to benefit from very interesting customer reviews through the giveaway program, it must be accompanied by quality products and good service.
Pengaruh Social Media Marketing dan Brand Image Terhadap Kepuasan Pelanggan Cititrans Bandung
Yayu Rahayu;
Adi Suparwo;
Famati Gulo
Bulletin of Management and Business Vol. 3 No. 2: Oktober 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama
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DOI: 10.31328/bmb.v3i2.245
This study aims to determine the effect of social media marketing and brand image on customer satisfaction Cititrans Bandung. This research uses descriptive and verification research methods with a quantitative approach. The object of this research is Cititrans Bandung service users with a sample of 100 people. The sampling technique used in this study is a non- probability sampling method with a purposive sampling technique. Statistical analysis of the data used in this study is multiple linear regression analysis using IBM SPSS statistics 25. The results of the study found that social media marketing, brand image and customer satisfaction at Cititrans Bandung were good. There is a significant influence between social media marketing and brand image simultaneously on customer satisfaction at Cititrans Bandung. There is a significant influence between social media marketing partially on customer satisfaction at Cititrans Bandung. There is a significant influence between brand image partially on customer satisfaction at Cititrans Bandung. This research is different from other researchers because there are no other researchers who specifically examine social media marketing and brand image on customer satisfaction at Cititrans Bandung. of the social media marketing variable has a greater value and influence than the brand image variable.