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INDONESIA
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Published by Universitas Advent Indonesia
ISSN : 26549972     EISSN : 26569450     DOI : https://doi.org/10.35974/jtimb.v5i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan Juni dan bulan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 82 Documents
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PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN KONTRUKSI DI BEI TAHUN 2018-2019 Rani Sihotang; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 1 (2021): JTIMB|Mei 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The main companies goal is to increase the companies value. The companies value and the way companies do increase firm value is by maximizing the company’s capital structure. This study airms to analyze the tax avoidance effect and profitability on the capital structure of construction companies on the Indonesia stock exchange in 2018-2019. In this study, the part of financial performance is the capital structure. The method used in this research is a quantitative method and data processing using the SPSS technique.This research taking data from the annual financial reports of 11 construction companies and the variables in this study are Tax Avoidance (X1), Profitability (X2), and Capital Structure (Y). The method used in analyzing the data is the classical assumption test. Based on this research, there are test results that prove that tax avoidance and capital structure have a significant effect, profitability and capital structure have a significant effect.
PENGARUH GAYA MENGAJAR GURU DAN GAYA BELAJAR SISWA TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN IPS KELAS X SMA ADVENT DKI JAKARTA DAN SEKITARNYA Moira Rosmawaty Hasibuan
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 1 (2021): JTIMB|Mei 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana gaya mengajar guru, gaya belajar siswa dan hasil belajar siswa serta pengaruh gaya mengajar guru dan gaya belajar siswa terhadap hasil belajar siswa pada mata pelajaran IPS kelas X SMA Advent DKI Jakarta dan sekitarnya baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan sampel 100 responden. Pengukuran yang digunakan adalah pengukuran deskriptif dan analisa mengunakan korelasi, koefisien determinasi, uji signifikansi mengunakan SPSS versi 24. Hasil penelitian menunjukan bahwa gaya mengajar guru dan hasil belajar siswa memadai dan kondusif, gaya belajar siswa dan hasil belajar siswa mendapatkan penilaian yang baik dan hasil belajar yang baik. Pengaruh gaya mengajar guru terhadap hasil belajar adalah 7,1% sisanya 92,9% dipengaruhi oleh faktor lain, gaya belajar siswa berpengaruh 7,3% terhadap hasil belajar siswa sedangkan 92,7% dipengaruhi faktor lain, gaya mengajar guru dan gaya belajar siswa berpengaruh secara bersamaan terhadap hasil belajar sebesar 11,3% sedangkan 88,7% dipengaruhi oleh faktor lain diluar penelitian ini. Pengaruh bersifat signifikan pada α = 0,05.
LOCUST OF CONTROL, KEAHLIAN AUDITOR DAN KINERJA AUDITOR Harlyn Lindon Siagian; Doli Silaban
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Auditors who work objectively and follow the code of ethics in the assignment of auditing financial statements will produce good performance by providing a fair opinion in accordance with accounting principles. This study, was to determine the effect of Locust of Control and Auditor Expertise on Auditor Performance. The sample for this study was auditors who work in public accounting firms spread across Jakarta and the number of samples is 41 auditors. The author uses a valid and reliable questionnaire as a research instrument which was distributed to auditors as respondents in this study via google form. The results of the study are that there was a significant influence between Locust of Control and Auditor Expertise on Auditor Performance, either partially or simultaneously.
KEMAMPUAN MEMENUHI KEWAJIBAN DAN RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2018 Hendrianto; Gevin Raymond Sihombing
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Every investor always requires a high stock return in order to gain profits in investing. This study aims to find answers to the effect of the ability to fulfill obligations against stock returns with profitability as a variable mediator. The sample of this research is in the form of financial statements for 2015-2018 on banking companies that listed on LQ 45 Indonesia Stock Exchange. The conclusions of this study indicate that only the effect of profitability against stock returns and the effect of ability to fulfill obligations on profitability has a significant effect, while the other hypotheses have no effect.
KOMPENSASI, PENGEMBANGAN KARIER DAN MOTIVASI KERJA KARYAWAN (Studi Kasus Pada Karyawan PT Katamata) Moody H. Manalu; Stephanie B. P. Simbolon
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

High work motivation owned by employees really helps to improve the company's performance. Therefore, its need a specific way to increase employee motivation. This study uses two independent variables, namely compensation and career development to increase employee motivation. The number of samples in this study were 52 respondents. By using a random sample. Based on the results of partial statistical testing, the independent variable, namely career development compensation, has an effect on employee work motivation. Likewise, simultaneously the two variables, namely compensation and career development, have an effect on employee work motivation.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SUB SEKTOR KOSMETIK DAN RUMAH TANGGA TAHUN 2015 – 2019 Allen Samuel L. Rajagukguk; Alfred Doloksaribu
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Every individual or company or business entity is obliged to contribute in the form of taxes to the state aimed at the welfare of the community and the state. In particular, the tax company or business entity is a burden that reduces profits. Therefore, the purpose of this study is to determine the effect of profitability and leverage on tax aggressiveness. The data sources for this research are financial reports from six cosmetic and household sub-sector companies from 2015 to 2019, using purposive sampling. The number of samples used as many as 30 samples. Based on the results of statistical tests, there is a negative influence between profitability and tax aggressiveness. However, for leverage there is no effect on tax aggressiveness. Likewise, there is no effect simultaneously between profitability and leverage on tax aggressiveness.
PROFITABILITAS MEMEDIASI KECUKUPAN MODAL TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2019 Bernhard Peter Nabut; Louis Ray Vincent Hutapea
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The profit earned by the company is important for management to anticipate potential bankruptcy. Therefore, changes in profit every year are always observed. This study was conducted to find out how Profitability mediates the Capital Test on Profit Changes in banking companies listed on the Indonesia Stock Exchange, in determining the sample, the sample is used with the aim of using criteria. The sample for this study is the 2015-2019 financial statements, with a total of 110 samples. Partially, Capital Adequacy and Profitability have a significant effect on Profit Changes. Likewise, simultaneously Capital Adequacy and Profitability have a significant effect on Profit Changes. Indirectly, Capital Adequacy affects Profit Changes mediated by profitability.
PENGARUH LOAN TO DEPOSIT DAN NON PERFORMING LOAN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SUB SEKTOR PERBANKAN TAHUN 2015-2019 Dolly Parlindungan Pardosi; Leo Hutagalung
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The company's ability to make a profit is one of the main goals for the company to grow. This research was conducted to see the effect of loan to deposit and non-performing loan on return on equity. The sample of this research is BUMN and BUMD banks which are listed on the Indonesian stock exchange. Determination of the sample using a purposive sample and there are six banks that meet the criteria. The research instrument is the 2015-2019 financial statements. The result of this research is that there is an influence between loan to deposit on return on equity. Likewise, non-performing loans have a negative effect on return on equity. However, simultaneously, loan to deposit and non-performing loan have no effect on return on equity.
ANALISA PERILAKU KONSUMTIF DAN DAYA BELI KONSUMEN TERHADAP PENJUALAN ONLINE SELAMA MASA PANDEMI COVID -19 Ricky Atmaja; Mira Maryani
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The prolonged Covid-19 pandemic has an impact on people's economic activities, there is a shift in transactions, changes in consumer behavior and purchasing power of the community, this is due to government policies in restricting community activities. This study aims to measure consumptive behavior and purchasing power towards online sales during the Covid-19 pandemic. The population of the study was respondents who had online shopping experience and a sample of 50 respondents were taken with a simple random sampling technique. The research method used is quantitative descriptive method, data collection technique with questionnaire dissemination, before the data is analyzed research instrument first conducted validation test and classic assumption test. The research hypothesis was tested partially and simultaneously with a signification rate of 5%. The results showed that consumptive behavior (X1) affects online sales and purchasing power (X2) negatively affects online sales.
THE INFLUENCE OF PRODUCTION COSTS ON NET PROFIT (Case Study on Automotive and Component Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019) Dick Wolters Marbun; Bill Schara Marbun
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study aims to determine the effect of production costs on net income in automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sample in this study is the automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is purposive sampling with a sample of 33 samples consisting of manufacturing companies in the automotive and component sub-sectors on the Indonesia Stock Exchange for the last 4 years. This study uses descriptive statistical methods, correlation coefficient analysis, coefficient of determination analysis, simple linear regression, and significance test (t test). This study uses data from the annual financial reports of automotive and component sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. The secondary data was processed using SPSS. The results of the study show that production costs have a significant effect on net income.

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