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INDONESIA
Jurnal Manajemen dan Bisnis
Published by Universitas Prof. Dr. Moestopo
ISSN : 27759806     EISSN : 27759814     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science
Jurnal Manajemen dan Bisnis, ISSN 2775-9806 (cetak) dan ISSN 2775-9814 (Online), dikelola Program Studi Manajemen diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). Jurnal Manajemen dan Bisnis diterbitkan dua kali setahun (pada Maret dan September). Menerima artikel yang akan direview oleh editor internal maupun eksternal. Selanjutnya artikel tersebut akan direview oleh reviewer kami dengan keahlian terkait. Artikel akan ditinjau oleh peer review double-blind. Jurnal Manajemen Bisnis menerima artikel dalam cakupan sebagai berikut: Bidang fungsional manajemen: Keuangan, Pemasaran, Operasi, dan Manajemen Sumber Daya Manusia Kewirausahaan Etika bisnis Keberlanjutan Manajemen Pengetahuan dan Organisasi Pembelajaran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 2, No 1 (2022)" : 7 Documents clear
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAHAN Ahmad Nurdin Hasibuan; Muhammad Muhammad; Abdul Wahab Samad
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.926 KB) | DOI: 10.32509/jmb.v2i1.1990

Abstract

The research method uses quantitative descriptive in assessing the financial performance of PT Karya Indo Selera for the 2016-2020 period. The results showed that the net profit margin at the company PT Karya Indo Selera can be seen that the company's financial performance is not in a good condition, because it is still below the average standard. Return on assets can be seen that the company's financial performance is in poor condition, because it is still below the average. Return on equity can be seen that the company's financial performance is not in good condition, because it is still below the average standard. The current ratio of the company can be seen that the company's financial performance is not in a good condition, because it is still below the average. Quick ratio can be seen that the company's financial performance is not in good condition. Debt to asset ratio can be seen that the company's financial performance is in good condition because the average value of this ratio is still above the industry standard. Debt to equity ratio can be seen that the company's financial performance is in good condition because the average value of this ratio is still above the industry standard. This means that half of the company's assets are financed by capital compared to debt. The total asset turnover can be seen that the company's financial performance is in good condition because the average value of the ratio reaches industry standards. Fixed asset turnover can be seen that the company's financial performance is in good condition because the average value of the ratio exceeds the average industry standard. With a good value it can be interpreted that the company has an increase that exceeds the industry average ratio.
ANALISIS CORPORATE SOCIAL RESPONSIBILITY DIPENGARUHI UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PROFITABILITAS Medy Desma Fatwara; Ahmad Nurdin Hasibuan; LM Nursalam; Zara Tania Rahmadi
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.798 KB) | DOI: 10.32509/jmb.v2i1.1995

Abstract

This study aims to determine CSR which is influenced by Size, Company Age, and Profitability. The data used in the study is secondary data using the purposive sampling method or deliberately obtained a sample of 8 companies listed on the LQ 45 Index on the IDX in 2016-2019. The analysis technique used in this research is multiple linear regression. The results show that company age has a significant positive effect on CSR, while company size and profitability have no effect. Meanwhile, simultaneously there is a significant influence on CSR..
ANALISA POTENSI KECURANGAN PADA PRAKTIK BELANJA ONLINE Selfiani Selfiani; Hendi Prihanto; Tri Yulaeli; Hermanto Jusuf Moestopo
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.023 KB) | DOI: 10.32509/jmb.v2i1.2004

Abstract

The research was conducted with the aim of testing the effect of payment systems, ordering systems, and delivery systems on online shopping fraud. The sampling method is carried out using the snowball method or sampling which is getting bigger with each withdrawal because it gets references from respondents. The data for this study were obtained from people who use a number of online shopping sites in the Depok area, which were obtained with a total of 100 respondents from various circles. The observation period was carried out from August 2020 to February 2021 on a number of respondents who often use online shopping sites such as: Bukalapak, Lazada, Shopee, Tokopedia, Akulaku and so on. The analysis technique used is multiple regression with SPSS tools through validity and reliability tests before testing the hypothesis. The results of the study concluded that the payment system used, the ordering system, and the delivery system had a significant positive effect on the potential for online shopping fraud. aims to identify and analyze the occurrence of fraud on online shopping sites that are predicted to occur through payment system factors, ordering systems, and delivery systems on a number of online shopping sites observed in this study.
MANAJEMEN RISIKO PROYEK BERDASARKAN PANDUAN BODY OF KNOWLEDGE MANAJEMEN PROYEK 2017 Hifthario Syahputra; Willy Abdillah; Slamet Widodo; Syaiful Anwar
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.142 KB) | DOI: 10.32509/jmb.v2i1.1987

Abstract

This research aimed to describe and examine the project risk management in Wijaya Karya, Inc (WIKA) based on the provisions in Project Management Body of Knowledge (PMBOK) Guide 2017. Specifically, it describes and examines seven processes are plan risk management, identify risks, qualitative risk analysis, quantitative risk analysis, plan risk responses, implement risk responses and monitor risks in that construction company. This research is descriptive with qualitative approach. Methods of collecting data use observation, especially the direct observation (participant observation), in depth interview, especially the structured interview and documentation. The result of this paper showed that the description of the project risk management of the consruction company in Indonesia generally by applying a measurable risk threshold that provides an overview of WIKA’s risk appetite and project stakeholders. For risk appetite, the project team is guided by the provisions contained in the International Standards Organization (ISO) 31000 in 2009 and 2018 for risk appetite (as novelty). The description of the project risk management of the consruction company in Indonesia specifically has seven integrated processes. Those are project risk management, planning risk management, identify risks, qualitative risk analysis, quantitative risk analysis planning risk responses, implementation risk responses and monitoring risks. All processes have complied with the provisions in the 2017 PMBOK Guide.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI MEMBAYAR PAJAK DIKALANGAN UMKM Usmar Usmar; Yudhistira Adwimurti; Tamrin Lanori; Patricia K. Surya
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.738 KB) | DOI: 10.32509/jmb.v2i1.2002

Abstract

This study aims to explain the magnitude of the effect of socialization, tax understanding, tax awareness on taxpayer compliance based on PP 23 of 2018 on MSME actors. The sample selection was carried out using the Accidental Sampling method with an analysis unit of MSMEs in the Pasar Majestik Shopping Center, South Jakarta in the period February - August 2020, with an analysis unit of clothing traders in each block that existed and inhabited the market who were found and were willing to fill out a questionnaire. which are given. The number of samples obtained were 100 respondents which were then processed using multiple regression data analysis with SPSS tools, hypothesis testing was carried out after going through a feasibility and reliability data test. The study concludes that the factors of tax socialization, tax understanding, knowledge of taxation information systems have a positive and significant impact on taxpayer compliance in paying PP 23 of 2018 taxes on MSME actors in the Majestik Market Shopping Center Area, South Jakarta.
PENGARUH KECERDASAN INTELEKTUAL (IQ) DAN KECERDASAN EMOSIONAL (EQ) TERHADAP KINERJA Muhamad Irpan Nurhab; Lizar Alfansi; Fahrudin Js Pareke; Syaiful Anwar
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.34 KB) | DOI: 10.32509/jmb.v2i1.1971

Abstract

To improve the quality of education in SMA Muhammadiyah 4 Bengkulu City, the main focus must be on improving the performance of its human resources. Among them are terms Intellectual Intelligence (IQ) and Emotional Intelligence (EQ). The purpose of this study is to see the influence of intellectual intelligence (IQ) partially on performance, the effect of emotional intelligence (EQ) on performance, and the effect of intellectual intelligence (IQ) and emotional intelligence (EQ) simultaneously on performance. The population in this study were 43 educators (teachers) and education staff at SMA Muhammadiyah 4 Bengkulu City. This research uses multiple linear regression analysis methods. Methods of data collection using a questionnaire. The results of hypothesis testing indicate that Intellectual Intelligence (IQ) has a positive and significant effect on Performance, Emotional Intelligence (EQ) has a positive and significant effect on Performance. And Intellectual Intelligence (IQ) and Emotional Intelligence (EQ) have a positive and significant effect simultaneously on performance.
AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Hendi Prihanto; Kurnia Sari Dewi; Nirwan Mulyatno; Frans Augusta Adipermana
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.914 KB) | DOI: 10.32509/jmb.v2i1.2003

Abstract

This study aims to analyze the effect of debt level, profitability, firm size, leverage, capital intensity and disclosure of corporate social responsibility on tax aggressiveness behavior in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in the 2015 - 2017 period as many as 117 samples of financial statements with using a saturated sampling technique (census), after verification of the manufacturing companies that meet the feasibility, which is processed by an analytical method using logistic regression test. The results showed that the level of debt, profitability, firm size, leverage, capital intensity and the implementation of Corporate Social Responsibility together had a significant effect on tax aggressiveness. Partially, this study shows that capital intensity has a positive and significant effect on tax aggressiveness. While the level of debt, profitability, company size, corporate social responsibility does not have a significant effect on tax aggressiveness.

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