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INDONESIA
Jurnal Bisnis Manajemen dan Akuntansi
Published by Universitas Insan Pembangunan Indonesia
ISSN : -     EISSN : 2715128X     DOI : 10.58217
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal JUBISMA diterbitkan oleh LPPM Universitas Insan Pembangunan Indonesia merupakan Jurnal Ilmu Manajemen dan Akuntansi fokusnya di bidang Manajemen dan Akuntansi yang memuat hasil penelitian murni dan terapan dengan scope : Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Produksi/Operasional, Manajemen Stategik, Sistem Informasi Manajemen, Manajemen Organisasi, Manajemen Perkantoram, Kepemimpinan, Akuntansi Umum, Akuntansi Keuangan,Akuntansi Biasa, Akuntansi Koperasi, Akuntansi Sektor Publik, Sistem Informasi Akuntasi, dan Auditing. Jurnal JUBISMA diterbitkan 2 (dua) kali dalam satu tahun pada bulan Mei dan November. Redaksi mengundang para peneliti, praktisi dan Mahasiswa untuk menulis perkembangan manajemen dan akuntansi di Indonesia. Scope : Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Produksi/Operasional, Manajemen Pemasaran Manajemen Stategik, Sistem Informasi Manajemen, Manajemen Organisasi, Manajemen Bisnis Manajemen Perkantoram, Kepemimpinan Akuntansi Umum, Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Koperasi, Akuntansi Sektor Publik, Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 139 Documents
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PERAMALAN PERMINTAAN PIL KB MENGGUNAKAN ALGORITMA ARIMA PADA BADAN KEPENDUDUKAN DAN KELUARGA BERENCANA NASIONAL (BKKBN) STUDI KASUS: KABUPATEN OKI SUMATRA SELATAN Irwan Adji Darmawan2, M. Tio Putra Salis
JUBISMA Vol 3 No 1 (2021): JURNAL BISNIS MANAJEMEN DAN AKUNTANSI
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v3i1.54

Abstract

Permintaan PIL KB di Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Kabupaten OKI, Sumatera Selatan menunjukkan angka yang tinggi dan bervariasi dari satu kecamatan ke kecamatan lainnya. Oleh karena itu, BKKBN Kab. OKI sering kewalahan dalam menyediakan KB PIL. Untuk mengatasi hal tersebut maka dilakukan penelitian untuk meramalkan kebutuhan PIL KB di BKKBN Kab. OKI. Metode yang digunakan adalah model peramalan ARIMA. Dataset yang digunakan adalah dari bulan Januari 2017 sampai dengan Desember 2019. Kemudian dari dataset tersebut dilakukan tiga kali percobaan dengan proporsi: 1) data latih 66% dengan data uji 20% 2) 75 data latih dengan 25% data uji 3) 80% data latih dengan 34% data uji. Dari percobaan ini didapatkan bahwa model ARIMA merupakan model Peramalan yang baik untuk memprediksi permintaan PIL KB di BKKBN Kabupaten OKI karena plot data yang dihasilkan sesuai dengan pola data aslinya. Sedangkan model terbaik yang diperoleh adalah ARIMA (1,1,0) Kata kunci - Peramalan, ARIMA, Pil KB
ANALISIS BIAYA INVESTASI PADA PROYEK SISTEM PENGEMBANGAN AIR MINUM DI ZONA 3 KOTA TANGERANG Ali Mu’min, Muhammad
JUBISMA Vol 3 No 1 (2021): JURNAL BISNIS MANAJEMEN DAN AKUNTANSI
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v3i1.55

Abstract

Drinking water is one of the basic human needs, so important that the 1945 Constitution in Article 33 Paragraph 3 regulates the maximum use of water for the prosperity of the people. Access to drinking water which is the SDG's target, namely 68.87% of Indonesians can be served access to safe drinking water in 2015 especially in 2019, at this time it has not been achieved. The National Medium-Term Development Plan (RPJMN) plans 100% of Indonesians to have access to drinking water by 2019. To achieve this target, additional production capacity and large distribution networks are required. it is necessary to build infrastructure that can support the increasing need for drinking water. Technical planning for the development of a Drinking Water Supply System (SPAM) in zone 3, including the construction of an intake unit, a production unit of 1,000 lps and a distribution unit.
PENGARUH CASH RATIO DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PT. MAYORA INDAH TBK. PERIODE 2016-2019 Singgih, Eman
JUBISMA Vol 3 No 1 (2021): JURNAL BISNIS MANAJEMEN DAN AKUNTANSI
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v3i1.56

Abstract

PT. Mayora Indah Tbk. was established on February 17, 1997. It is a company in the food and beverage sector with its address in West Jakarta, which is located at Jl. Tomang Raya 21-23.This research was conducted to examine the variables CashRatio (CR) and Debtto Equity Ratio (DER) to Net Profit Margin (NPM) at PT. Mayora Indah Tbk. This research is a research conducted from September to November 2021 on the Jakarta Stock Exchange using a quantitative approach. This study uses quantitative data in the form of financial statements from the company PT. Mayora Indah Tbk. which is listed on the Indonesia Stock Exchange and has published its financial statements for 2016–2019. Before analyzing the data using statistics, the dependent variable and independent variables will be calculated by using a ratio scale The population in this study is the financial statements of PT. Mayora Indah Tbk. The sampling technique used is purposive sampling for the 2016-2019 quarter. The results of the study show either partially or simultaneously, that Cash Ratio (CR) and Debtto Equity Ratio (DER) have a positive and significant effect on Net Profit Margin (NPM).For further researchers, it is hoped that they can examine other variables outside of this variable, in order to obtain results that can affect the Net Profit Margin (NPM). Keywords: Effect of Cash Ratio (CR) and Debtto Equity Ratio (DER) on Net Profit Margin (NPM).
PENGARUH KOMPETENSI KARYAWAN DAN PENGENDALIAN MUTU TERHADAP KUALITAS PRODUK PADA PT. XYZ TANGERANG Sitorus, Santa Lusianna
JUBISMA Vol 3 No 1 (2021): JURNAL BISNIS MANAJEMEN DAN AKUNTANSI
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v3i1.57

Abstract

Penelitian ini bertujuan untuk mengetahui kompetensi karyawan dan pengendalian mutu terhadap kualitas produk pada PT. XYZ Tangerang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dimana data yang di teliti merupakan data primer yang di peroleh dengan cara kuesioner terhadap 112 orang sebagai sampel. Adapun Teknik Analisis yang di gunakan meliputi : Uji Deskriptif ,Uji Asumsi Klasik, Uji Korelasi dan Koefisiensi Determinasi, Uji Regresi baik secara sederhana maupun berganda dan Uji Hipotesis (uji t dan uji F ). Berdasarkan hasil uji F terdapat pengaruh yang signifikan antara kompetensi karyawan terhadap kualitas produk. Dan antara pengendalian mutu terhadap kualitas produk. Sedangkan berdasarkan hasil uji F didapat Fhitung lebih besar dari Ftabel yang berarti bahwa secara bersama-sama memiliki pengaruh yang signifikan antara kompetensi karyawan dan pengendalian mutu terhadap kualitas produk
ANALISIS KOMPARASI KINERJA KEUANGAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH SAAT PANDEMI COVID -19 Maesaroh, Siti
JUBISMA Vol 5 No 2 (2023): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v5i2.81

Abstract

Global economic growth in 2020 contracted by 3.5% from the previous growth of 2.8% in 2019. This contraction was caused by the Covid pandemic - 19 which is not only a health crisis but also a social and economic crisis. To reduce economic pressure due to the Covid-19 pandemic, governments around the world have issued massive and extraordinary stimuli in the form of fiscal stimulus, monetary stimulus, and relaxation policies in the financial services sector. The Covid-19 pandemic is a challenge for the business world, including Islamic banking and conventional banking in Indonesia. Financial performance is an important measure of whether there is an increase in financial companies or vice versa. The data used in this study is secondary data and uses quantitative methods at the time of the Covid-19 Pandemic. The study's results show that based on the average (mean) result of each ratio, the financial performance of Conventional Commercial Banks based on LDR/FDR, CAR, NOM/NIM, and NPL/NPF is better than Islamic Commercial Banks. Meanwhile, based on the BOPO and ROA ratios, the financial performance of Islamic Commercial Banks is better than Conventional Commercial Banks. Based on the results of the independent sample t-test, it is known that the six ratios have significant differences between the financial performance of Conventional Commercial Banks and Islamic Commercial Banks based on LDR/FDR, NPF/NPL.NOM/NIM, ROA, CAR, and BOPO
PENGARUH CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN WULING Gazali, Gazali Gazali
JUBISMA Vol 5 No 2 (2023): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v5i2.83

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Citra Merek dan Kualitas Produk Terhadap Kepuasan konsumen Wuling (studi kasus Wuling di Tangerang Raya) dengan melibatkan populasi 115 responden dan sampel sebanyak 100 responden. Metode Analisis data menggunakan analisi diskriptif dan asosiasi kausalitas. dengan mengunakan uji asumsi klasik, uji Korelasi, Koefesien determidasi, serta uji regresi dan uji hipotesis.Hasil perhitungan korelasi variabel Citra Merek dan Kualitas Produk secara simultan memiliki tingkat keeratan sangat Kuat (0.930) dan Koefesien Determinasi simultan sebesar 86,6%. Hasil uji hipotesis secara parsial didapat t hitung 14,029 untuk Citra Merek dan 24,310 untuk variabel Kualitas Produk. dengan t tabel sebesar 1,9844. Demikian juga untuk hipotesis simultan didapat F hitung sebesar 312,277 dan F tabel 3.09. ketiga hipotesisi terbukti.
ANALISIS ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR, TBK. DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2022 rahmawati, Diah Ayu Ayu
JUBISMA Vol 6 No 1 (2024): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v6i1.85

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Indofood Sukses Makmur Tbk dengan menggunakan rasio keuangan yang relevan untuk periode tahun 2021-2022. Metode yang digunakan adalah analisis deskriptif dan analisis kualitatif. Rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio solvabilitas semuanya termasuk dalam analisis rasio keuangan. Temuan studi menunjukkan bahwa sementara rasio solvabilitas akan menurun pada tahun 2022, rasio likuiditas akan meningkat secara nyata. Rasio profitabilitas mengalami penurunan setiap tahun sedangkan rasio aktivitas meningkat menyusul penurunan pada tahun 2021. Studi ini menawarkan perspektif baru tentang nilai pemanfaatan rasio keuangan untuk menilai kinerja keuangan perusahaan, yang dapat membantu orang lebih memahami pentingnya rasio keuangan dalam pengambilan keputusan komersial.
Work Environment on Employee Performance Fahriz, Firman
JUBISMA Vol 5 No 2 (2023): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v5i2.86

Abstract

This study aims to determine the effect of the work environment and work discipline on employee performance. The type of research used is a narrative literature review of 3 (three) articles that discuss the influence of the work environment on employee performance in a company with the aim of identifying and summarizing previously published articles without any criticism for the articles being reviewed. From the three articles it is agreed that the results of the study state that the Work Environment and Work Discipline have a significant effect individually and jointly have a significant effect on Employee Performance. A comfortable work environment and a high level of discipline will improve employee performance. The work environment also has a positive and significant influence on work productivity, meaning that if the work environment is improved, the better it can increase work productivity.
Analisis Penerapan ISO 9001: 2015 pada PT KAI: Sebuah Tinjauan Literatur Naratif Rahmawati, Aprilia; Rosdiana, Dina; Asbari, Masduki; Sutardi, Didi; Sukriyah, Sukriyah; Fauji, Ahmad; Gazali, Gazali; Novitasari, Dewiana
JUBISMA Vol 5 No 2 (2023): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v5i2.87

Abstract

The purpose of writing this article is a narrative literature review of 3 (three) articles that discuss the analysis of the implementation of ISO 9001: 2015 at PT. Kerta Api Indonesia (PERSERO) to identify and summarize previously published articles without any criticism for the articles being reviewed. The review results show that PT. Kereta Api Indonesia describes the management of railroad asset documents based on ISO 9001: 2015 concerning Quality Assurance Systems in supporting the revitalization program of several railroads in Indonesia. In the process of revitalizing the rail line, of course, documents are needed as the main reference. Asset documents used in the railroad track revitalization activities are documents in the form of technical drawings, asset ownership documents, and cartography. The data used in this research is primary data, obtained from participatory observation in 2019, in-depth interviews, and a review of document asset document management activities. Along with the development of increasingly advanced industry, companies are also required to provide the best quality in the products and services they produce but do not forget the environmental impacts that occur from all company activities. In the era of globalization, the challenge for an institution, both government and private, is the ability to guarantee customer or work partner satisfaction. Likewise with the State-Owned Enterprises (BUMN) PT. Kereta Api (Persero). The conclusion obtained is that asset document management on the basis of ISO 9001: 2015 has an important role in supporting the railroad revitalization program in Indonesia. This is because in revitalizing the railroad, guidelines are needed to reconstruct the structure of the railroad when the track was still actively used. If the asset documents are damaged, both physically and in terms of information, then the reconstruction process will require more money and take longer.
INTEGRITAS PERANGKAT DESA DALAM PENGELOLAAN DANA DESA (STUDI KASUS : KANTOR DESA MINTA KASIH KECAMATAN SALAPIAN KABUPATEN LANGKAT) Putri, Riska Aulia
JUBISMA Vol 5 No 2 (2023): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v5i2.91

Abstract

This study uses a descriptive qualitative approach, with observational and interview data collection methods, Data analysis in this journal article research applies techniques from miles and huberman by examining using 3 steps, namely: data reduction, data presentation and conclusions, From the results and discussions stated above, it can be seen that: The integrity value of the village office apparatus asking for love still cannot be accounted for Answer The village development program for Minta Kasih is the construction of hamlet borewells, the inclusion of small alley roads and Rehan hamlet village hall. Lack of principles of openness, good accountability and lack of understanding of accounting science The quality standards of the roads used are not in accordance with the expectations of the people of Minta Kasih village With the budget obtained, the village apparatus should be able to try to buy even better quality materials

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