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Bulletin of Management and Business
Published by UNIVERSITAS WIDYAGAMA MALANG
ISSN : 27456927     EISSN : 27222373     DOI : 10.31328
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 108 Documents
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Studi Buyback Saham BUMN Di BEI Pada Masa Pandemi Covid 19 Lindananty; Mohamad Soedarman
Bulletin of Management and Business Vol. 3 No. 1: Maret 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i1.204

Abstract

Abstract Stock buyback during the Covid 19 pandemic in 2020 which is intended to encourage the economy and increase stock prices that have decreased. To prove that these expectations are achieved or not, this study examines the differences in abnormal returns (AR) of stocks and trading volume activity (TVA) before and after share buybacks with a sample of 7 BUMN issuers who have realized share buybacks until the end of June 2020. Paired sample test results The t test shows that the p value of the AR variable is 0.042, which is smaller than = 0.05. Likewise, the p value of the TVA variable is 0.002 <0.05, which means that there is a difference between AR and TVA before and after the buyback of the shares of the 7 BUMN companies.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i2.212

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i2.216

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i2.220

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i2.232

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i2.233

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i2.237

Abstract

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.
Analisis Pengendalian Persediaan Bahan Baku Pada CV. Yan Utama Dita Alia Farah; Gunarianto; Khojanah Hasan
Bulletin of Management and Business Vol. 4 No. 1: Maret 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i1.258

Abstract

Abstract Control over the supply of raw materials is a must for every company that aims to avoid misuse in the form of fraud or waste, because in the business world problems often occur in carrying out production. The purpose of this study are as follows (1) to determine the raw material inventory control applied to CV. Yan Utama Corporation, (2) to determine the number of orders for CV raw material supplies. Yan Utama Corporation on economical order quantities. This research is a qualitative descriptive research, the location of this research is at CV. Main Yan Company Sidobakti street, Paregi Purwodadi Village. This research technique by way of observation, interviews, and documentation. Data analysis was carried out using a tabular approach and a formula approach. The result of this research is CV. Yan Utama controls the supply of pure chemical raw materials using the EOQ method. The number of orders for raw material inventory CV. Yan Utama on the EOQ is 2,936 kg of raw materials which can be ordered every time an order is placed. The frequency of purchasing raw materials in CV. Yan Utama when using the EOQ method which should or is more efficient is 7 times the purchase of raw materials in one period (1 year), while new orders are made by CV. Main Yan is 24 times a year. So that with this evaluation, the time to order raw materials can be more considered with an interval of every 51 days when ordering pure chemical raw materials. Keywords: Inventory Control, Inventory Orders, Raw Materials.
Scoping Review: Tren Terbaru dalam Manajemen Sumber Daya Manusia di Era Digital pada Tahun 2012-2022 Clara Sabrina; Sukrispiyanto
Bulletin of Management and Business Vol. 4 No. 1: Maret 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i1.259

Abstract

Human resource management has undergone significant changes over the past decade with the advancement of technology and the digital era. This scoping review aims to explore the latest trends in human resource management in the period 2012-2022 and their implications for human resource development in 2023. The scoping review method was used to collect and analyse related literature from various sources, including journals, books, and online publications. The results show that human resource management has changed to become more strategic, focus on employee development, and adopt new technologies such as artificial intelligence and data analytics to improve efficiency and effectiveness. Some of the latest trends in human capital management include a focus on employee well-being, work flexibility, diversity and inclusion, and digital skills development. The implication of these trends is that human resource development must adapt to these changes, taking into account the needs and expectations of employees and utilising the new technologies available. This scoping review provides a better understanding of the latest trends in human resource management in the digital era in the period 2012-2022, and provides an outlook on how human resource development can be adapted to these changes in 2023. This can make a positive contribution to organisations in facing future challenges and opportunities.
Analisis Swot Dalam Menentukan Strategi Pemasaran Produk Kopi Sanggabuana: Studi Kasus Pada Usaha Bumdes Buanamekar Di Desa Mekarbuana Karawang Neni Sumarni; Syifa Pramudita Faddila
Bulletin of Management and Business Vol. 4 No. 1: Maret 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i1.260

Abstract

Sanggabuana coffee is a coffee product produced from Mekarbuana Karawang Village. Processing into coffee packaging if Bumdes Buanamekar. Marketing for KoSa products is still experiencing difficulties and obstacles, promotions that have not been widespread and conventional marketing is still a major problem in sales so that the sales volume is not optimal. This study aims to determine the strengths and weaknesses of Bumdes Buana Mekar coffee business, the position of Bumdes business and the right marketing strategy for Bumdes Buana Mekar. The method used in this study is descriptive qualitative, with the method of observation, interviews, documentation studies and analyzed using SWOT analysis. Data analysis using IFAs and EFAS by analyzing internal and external factors, Strengths, Weaknesses, Opportunities, and Threats to obtain strategic positions. This research is expected to make a positive contribution to Bumdes Buana Mekar in implementing its marketing strategy so as to increase sales of Sanggabuana coffee products (KoSa).

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