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CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Published by Pusat Riset dan Inovasi Nasional
ISSN : 29623596     EISSN : 29624797     DOI : https://doi.org/10.55606/cemerlang.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis, berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Februari, Mei, Agustus dan November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 349 Documents
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Pengaruh Pengetahuan Perpajakan, Motivasi Sosial, Dan Motivasi Karir Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Pelatihan Brevet Pajak Muhammad Afdal Usman; Fajar Rina Sejati; Muthmainnah Muthmainnah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2552

Abstract

The aim of this research is to examine the influence of tax knowledge, social motivation and career motivation on students' interest in participating in tax brevet training. This research is quantitative research by collecting data using survey methods. The sample for this research was 77 accounting students who were actively registered at Yapis University, Papua. Sampling used simple random sampling technique. The results of this research indicate that tax knowledge has a significant effect on interest in participating in tax brevet training. Meanwhile, social motivation and career motivation do not have a significant effect on interest in participating in tax brevet training.
Analisis Perbandingan Penjualan Offline dan Online Produk Fashion Meccanism Sebagai Cara Menarik Konsumen Lindiawatie, Lindiawatie; Shahreza, Dhona; Wati, Lisna
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2574

Abstract

E-commerce is the main driver of the digital economy in Indonesia at 77%. The 2020-2022 Covid-19 pandemic is increasingly encouraging changes in consumer behavior from direct stores to online. This research was carried out to determine the comparison of offline and online Meccanism fashion sales as an effort to attract consumers. The method is descriptive statistics and the Run Wald Wolfowitz comparison test. The result is that there are significant differences in fashion Meccanism's online and offline sales methods as an effort to attract consumers. Average offline sales are greater than online sales. This means that consumer preferences prefer offline purchases compared to online for fashion Meccanism. However, both methods are equally important to attract consumers. Suggestions for business actors to implement a mix of offline and online sales strategies as an effort to attract consumers and increase sales. The way to do this is by understanding consumer behavior online and offline in shopping.  
Kajian Literature : Pengaruh Etika Bisnis Terhadap Kepercayaan Dan Kepuasan Konsumen Atika Fitriani; Hasibuan, Sarifah; Wijaya, Melki; Agustiawan Agustiawan
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2591

Abstract

In the context of doing business and interacting with others, ethics plays a crucial role. Business ethics is not just an element, but a determinant of the success of a business. This study aims to investigate and analyze the role of Business Ethics in building consumer trust and satisfaction. The research method applied is Systematic Literature Review (SLR) with a focus on journals that have been published from 2014 to 2023. The results of this study, namely: 1. Business ethics has a positive effect on consumer trust, 2. Business ethics has a positive effect on customer satisfaction.
Penanganan Anak Manja dengan Bijak: Strategi Orangtua yang Efektif Didit Darmawan; Masfufah Masfufah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i4.2607

Abstract

This research investigates the phenomenon of "spoiled children" and its implications for child development with an emphasis on analyzing the stages of cognitive, emotional and social development that can be affected by over-pampering. Through an exploration of the characteristics of spoiled children, such as resistance to the word "no" and self-orientation, this study reveals that spoiling behaviors can contribute to immaturity, dependency, and difficulties in sharing. The results highlight the need for prevention and countermeasures, including setting healthy boundaries, reinforcing positive behaviors, and improving communication between parents and children. The implementation of these measures is expected to help reduce the negative impact of spoiling children on their development.
Strategi Peningkatan Loyalitas Anggota KUD: Perspektif Harga, Keragaman Produk, dan Faktor Budaya Didit Darmawan; Wafiq Nurazizah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i4.2608

Abstract

The purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency. Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative.
Penanganan Sampah Plastik Di Desa Medan Krio Menjadi Barang Berguna Siap Pakai Kab.Deli Serdang Tamaulina Br. Sembiring; Mhd Rifki; Luthfita Khalisah Nst; Adly Hakim Nasution; Agung Gumelar
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2611

Abstract

One non-organic waste that is used extensively in daily life is plastic, particularly for food packaging vendors and as a raw material for toy manufacturers. Waste will result from the vast amount of plastic that residents of Medan Krio use and discard after consumption. The goal of the research program's implementation is to enable locals to recycle waste materials to create valuable products. The village of Medan Krio Village has a high population density, which has led to the development of waste management issues. The village has traditionally disposed of waste by burning it and throwing it beside the street, which is why there is a garbage stench. which has a strong odor as a result of careless trash dumping. In light of this issue, Ecobricks may offer a way to lessen plastic waste and turn it into products with a positive economic impact. Method: PAR (Participatory Action Research), which is study that identifies issues and then offers potential solutions. Findings: The Ecobrick technique is being used in Medan Krio Village to make use of plastic waste. A recycling technique known as "ecobricks" uses plastic bottles that have been packed full of non-organic materials until they are extremely hard and dense.
Pengaruh Kualitas Pengendalian Intern Terhadap Efesiensi Operasional Pada Bank Sumut KCP Sei Sikambing Medan Hendra Saputra; Dwihar Fitriani
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2613

Abstract

This research aims to analyze the influence of Internal Control Quality on Operational Efficiency. The population in this research is the company PT Bank Sumut in 2021-2023. Data was taken from the financial reports of selected companies by sampling using the questionnaire distribution method. The approach used in this research is quantitative associative analysis. The data analysis technique uses simple linear regression analysis. The research results show that the Quality of Internal Control has an impact on Operational Efficiency.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Dika Febriana; Astuning Saharsini
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2628

Abstract

This research aims to determine the influence of company size, profitability, leverage and financial distress on earnings management in insurance companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method is a quantitative method using secondary data. The population in this study were all insurance companies listed on the Indonesia Stock Exchange (BEI), 18 insurance companies listed on the IDX in 2019-2022, by taking samples using a purposive sampling method to obtain a sample of 11 companies. The data analysis techniques used are descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this research show that profitability partially influences earnings management, while company size, leverage and financial distress do not influence earnings management.
Dampak Kompetensi dan Motivasi Kerja terhadap Kinerja Guru SMK Yadika 13 Tambun Carolus Rizky Aditama Don Jose Wee; Novita Wahyu Setyawati; Indah Rizki Maulia
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2629

Abstract

This research aims to determine whether there is an impact of competency and work motivation on teacher performance at SMK Yadika 13 Tambun. The method used in this research is quantitative, the survey method is used to obtain primary data using questionnaires. The sampling technique used was a saturated sample with 40 respondents. The data analysis technique uses the t test and path analysis processed with SPSS 26. The results of the research show that in the t test (partial negative competency variables have no effect on performance with the calculation results obtained t-count (-2.125 < 2.02619) with a sig value of 0, 40 < 0.05. And the work motivation variable influences performance with the calculation results obtained by t-count (6.163 > 2.02619) with a sig value of 0.00 < 0.05. Based on the f test, simultaneously competence and work motivation have a significant effect on teacher performance.
Pengaruh Kinerja Keuangan, Kompleksitas Operasional, Dan Mekanisme Good Corporate Governance Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan Ahmad Fadly Fadhilah; Hexana Sri Lastanti
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2630

Abstract

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.

Page 22 of 35 | Total Record : 349

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