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Dhanan Abimanto
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Jurnal Ekonomi, Bisnis dan Manajemen
Published by Universitas Maritim AMNI Semarang
ISSN : 2962763X     EISSN : 29627621     DOI : htpps://doi.org/10.58192/ebismen
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Universitas Maritim AMNI Semarang. Jurnal ini adalah Jurnal Ekonomi Bisnis Dan Manajemen yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ekonomi Bisnis Dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 358 Documents
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Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta Fadhillah, Rizka Ummu; Susanti, Ari
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2427

Abstract

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.
Analisis Metode Balanced Scorecard Sebagai Pengukuran Kinerja Puskesmas Prambon Awalanty, Aprilia Putri; Linawati, Linawati; Tohari, Amin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2428

Abstract

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Putri, Juwita Aulia Deswita; Linawati , Linawati; Solikah, Mar’atus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2468

Abstract

This research aims to determine whether there is an influence between company size, liquidity, debt policy and tax planning on company value partially and simultaneously in transportation companies listed on the BEI for the 2020-2023 period. This research uses a quantitative causal comparative method. The sample in this research used a purposive sampling method and obtained 13 companies. This research uses secondary data. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this study show that company size, liquidity and debt policy partially have a significant effect on company value, while tax planning partially has no significant effect on company value. Simultaneously company size. liquidity, debt policy and tax planning have a significant effect on company value.
Pengaruh Profitabilitas, Kebijakan Dividen, Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba Putri, Melly Monika; Linawati, Linawati; Sugeng, Sugeng
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2475

Abstract

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.
The Effect of Discipline, Work Motivation and Work Ability on Employee Performance PT. Bijak Unit Learning Center Bogor Yusuf Akbar; Sudarijati Sudarijati; Ismartaya Ismartaya
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2477

Abstract

This study aims to determine the effect of discipline, work motivation and work ability on the performance of employees of PT BIJAK Bogor Learning Center Unit either simultaneously or partially. Questionnaires were distributed to 101 respondents. The results of the validity and reliability tests indicated that all questions were stated to be valid and reliable. The results of multiple correlation analysis stated that there were very strong relationships between discipline, work motivation and work ability on the performance of employees of PT BIJAK, the result of the coefficient of determination can be explained by 70.8%. The multiple regression analysis F test (simultaneous) states that there is a positive and significant effect simultaneously between discipline, work motivation and work ability on the performance of employees of PT WISE. The results of the t (partial) test state that discipline has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and work ability has a positive and significant effect on employee performance at PT. BIJAK Bogor Learning Center Unit.
Analisis Pengaruh Kualitas Pelayanan Jasa Puskesmas Terhadap Kepuasan Pasien di Puskesmas Pulorejo Kecamatan Ngoro Sa'adah, Lailatus; Rahmawati, Ita; Arromlaty, Anis Laily Musyarofah
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2478

Abstract

This study aims to analyze the effect of service quality at Puskesmas Pulorejo, Ngoro District on patient satisfaction. Variables that affect patient satisfaction at Puskesmas Pulorejo, Ngoro sub-district are room facilities, doctor services, nurse / officer services. This study uses associative quantitative research methods. Data collection techniques in this study using questionnaires, observation and documentation. This data was obtained by distributing questionnaires directly to patients visiting the Pulorejo puskesmas in Ngoro sub-district. The population in this study were patients who sought treatment at the Pulorejo Health Center, Ngoro sub-district, sampling using purposive sampling. The analytical test tool in this study used SPSS with the analysis method of classical assumption test, multiple linear regression, hypothesis testing, and R2 determination coefficient test. In this study, it was stated that there was a positive and significant effect on patient satisfaction at the Pulorejo Health Center, the doctor's service variable had an effect on patient satisfaction, the nurse / officer service had a persial effect on patient satisfaction at the Pulorejo health center, and the variable room facilities, doctor services, and nurse / officer services had a positive and significant effect on patient satisfaction.
Pengaruh Stres Kerja dan Beban Kerja Terhadap Kinerja Karyawan di CV. Kurnia Laut Biru Kabupaten Jombang Hanum Dwi Saputriningsih; Hartono Hartono; Agoes Hadi Poernomo
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2483

Abstract

This study aims to analyze the effect of work stress and workload on employee performance at CV. Kurnia Laut Biru. This type of research is quantitative. The population studied was all employees of CV. Kurnia Laut Biru, Jombang Regency, totaling 35 employees. The sampling technique used saturated sampling, which means that all members of the population were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 29 program. The hypothesis testing used was the partial significance test (t-test) and the simultaneous significance test (f-test). The results of the study concluded that: work stress has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, workload has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, And together, work stress and workload significantly affect employee performance at CV. Kurnia Laut Biru, Jombang Regency.
Pengaruh Kepuasan Kerja dan Komitmen Organisasi terhadap Organizational Citizenship Behavior (OCB) di PT Erindo Mandiri Prigen Lailatul Firdausi; Khotim Fadhli
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2488

Abstract

Organizational Citizenship Behavior (OCB) refers to voluntary actions that are not directly rewarded by the formal reward system but that contribute to organizational effectiveness. Organizational citizenship behavior (OCB) is a reflection of the added value of employees and contributes to job performance, job satisfaction, and organizational commitment. PT Erindo Mandiri is a company engaged in the production of bottled mineral water. This study aims to evaluate the effect of job satisfaction and organizational commitment on organizational citizenship behavior (OCB) at PT Erindo Mandiri, as well as to ascertain how HR management can improve company effectiveness through OCB. In this case, the researcher employs an associative method with the objective of discerning the impact of job satisfaction (X1) and organizational commitment (X2) on the organizational citizenship behavior variable (Y) at PT Erindo Madiri. The results of the research conducted at PT Erindo Mandiri indicate that job satisfaction and organizational commitment exert a positive influence on organizational citizenship behavior (OCB). The conjunction of these two variables engenders augmented individual and collective efficacy, as well as organizational systems that culminate in superior HR performance, characterized by minimal absenteeism and negligible deviations.
Pengaruh Online Customer Review dan Trust terhadap Keputusan Pembelian Produk Erigo pada Marketplace Lazada Risnaldi Nur Aulia Hikmah; H. Ari Arisman; Suci Putri Lestari
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2491

Abstract

This research aims to find out: (1) Online Customer Reviews, Trust, and Purchasing Decisions at the Lazada Marketplace in the city of Tasikmalaya. (2) The relationship between Online Customer Reviews through Trust. (3) The influence of partial online customer reviews and trust on purchasing decisions for Erigo products at the Lazada Marketplace in Tasikmalaya city. (4) Simultaneous influence of Online Customer Review and Trust on purchasing decisions for Erigo products at the Lazada Marketplace in Tasikmalaya city. The research method used is a quantitative method with a survey approach. The data analysis technique used is Path Analysis with an interval measurement scale. Partial and simultaneous hypothesis testing with a significant level (α= 0.05). The research results show that: (1) Online Customer Reviews, Trust, and purchasing decisions for Erigo products on the Lazada Marketplace are included in the very good category. (2) Online Customer Review has a relationship with Trust in Erigo Marketplace Lazada products. (3) Online Customer Reviews and Trust have a positive and significant effect on Partial Purchase Decisions for Erigo products on the Lazada Marketplace. (4) Online Customer Reviews and Trust have a positive and significant effect on Simultaneous Purchasing Decisions for Erigo products on the Lazada Marketplace.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT Hanjaya Mandala Sampoerna Tbk Tahun 2018 - 2023 Khoharudin, Ali; Solikah, Mar’atus; Puspita, Erna
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2494

Abstract

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.

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