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Valentine Siagian
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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 BIAYA DISTRIBUSI TERHADAP PENJUALAN DENGAN BIAYA PROMOSI SEBAGAI MEDIASI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Allan Brian Pasaribu; Reynaldo Rizal
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

Tujuan dari penelitian ini adalah menganalisa pengaruh biaya distribusi terhadap penjualan yang dimana biaya promosi dihitung sebagai mediasinya. Metode penelitian yang digunakan adalah metode analisis jalur dengan metode pengumpulan data melalui data keuangan perusahaan dan data distribusi persediaan barang. Berdasarkan hasil penelitian dapat diketahui bahwa: 1) Variable penjualan, koefisien c adalah sebesar 0.511 (βc=0.449), dengan tc=15.697 dan signifikansi p<0.05 berpengaruh terhadap biaya distribusi, 2) Variabel Promosi, koefisien a adalah sebesar 0.887 (βa=0.854), dengan ta=11.357 dan signifikansi p<0.05 mempengaruhi biaya distribusi, 3) koefisien b adalah sebesar 0.599 (βb=0.546) dan nilai koefisien c adalah sebesar 0.511 (βc=0.499) nilai tb=6.798 dan signifikansi p<0.05, dan nilai tc=5.588 dan signifikansi p<0.05 biaya distribusi mempengaruhi penjualan dan promosi. Kesimpulan penelitian ini adalah biaya distribusi mempengaruhi penjualan dimana biaya promosi sebagai mediasi.
PENGARUH GOOD CORPORATE GOVERNANCE ( DEWAN DIREKSI, DEWAN KOMISARIS, DAN KOMITE AUDIT ) TERHADAP PROFITABILITAS Thorman Lumbanraja
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

Penelitian ini dilakukan untuk mengetahui apakah good corporate governance memiliki pengaruh signifikan terhadap profitabilitas perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2019. Pada penelitian ini variabel good corporate governance diproksikan dengan ukuran dewan komisaris, dewan direksi dan komite audit. Sedangkan variabel profitabilitas diproksikan dengan ROA (Return on Asset) dan ROE (Return on Equity). Sampel yang digunakan sebanyak 51 perusahaan dengan metode purposive sampling. Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik sedangkan hipotesisnya diuji dengan menggunakan analisis regresi linear berganda. Hasil yang diperoleh atas penelitian ini yaitu bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap ROA namun berpengaruh positif dan signifikan terhadap ROE, dewan direksi berpengaruh negatif dan tidak signifikan terhadap ROA dan ROE serta komite audit berpengaruh positif dan tidak signifikan terhadap ROA dan ROE. Secara simultan dewan komisaris, dewan direksi dan komite audit berpengaruh signifikan terhadap ROA dan ROE.
FAKTOR KOMPETENSI AUDITOR INVESTIGATIF YANG MEMPREDIKSI EFEKTIVITAS AUDIT INVESTIGASI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI JAWA BARAT Jhon Rinendy; Grace Orlyn Sitompul
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 aimed to examine the predictors of competency of auditor investigative that can be predicted the effectivity of audit investigative on Badan Pengawasan Keuangan dan Pembangunan (BPKP) West Java Province. The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors as said earlier. The respondents were 30 regular full-time employees who were working on investigative field of Financial Supervisory Agency and Representative Development. The findings revealed that investigative auditors agree that having competence was an important thing that must be possessed by an investigative auditor; and the level of effectiveness of the investigative audit conducted on BPKP representatives of the province of West Java was sometimes effective. It was found again base on the analysis of the correlation coefficient competency of investigative auditor in the role to the level of effectiveness of audit investigation was positive with (r) = 0.676, which means, there was a significant positive relationship between the competence of investigative auditors and the level of effectiveness of the audit investigation of the respondents’ perception. It was found as well that understanding psychology theory factor could be predicted to increase investigative audit effectiveness.
STRUKTUR MODAL, LIKUIDITAS DAN HARGA SAHAM (Penelitian Pada Perusahaan Telekomunikasi Tahun 2018-2020) Irwin Gunawan Sahala Subiyanto; Lita Novia Ciputri
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The company's performance reflects the condition of the company. There are two independent variables for this study, namely Capital Structure and Liquidity, while the independent variable is Stock Price. This study uses informasi on the financial statements of telecommunications companies listed on the Indonesia Stock Exchange in 2018-2020, with a total of 27 informasi using a purposive sample. Informasi processing is carried out using SPSS. The findings of this study are partially between Capital structure and Liquidity which has no effect on stock prices. Simultaneously, there is no effect on Capital Structure and Liquidity on Stock Prices.
PENGARUH CELEBRITY ENDORSER DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA SMARTPHONE OPPO DI BEC BANDUNG Joan Yuliana Hutapea; Gena Gemasta Barus
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The purpose of this study is to determine the influence of Celebrity Endorser and Price on Purchase Decision of Oppo Smartphone at BEC Bandung. The data used in this study were the primary and secondary data. Primary data were collected from questionnaires, while the secondary data were obtained thru related literature and publication. There are 100 respondents participating in this study who was the buyer or user of Oppo Smartphone. The results of this study indicate that celebrity endorser and price has significantly influence the purchasing decision either partially or simultaneously, and the coefficient determination results indicate that Celebrity Endorser and Price affect the Purchase Decision by 15% and the remaining 85% is influenced by other variables that were not discussed in this study.
BUSINESS STUDENTS RESPONSE ON ONLINE CLASSES DURING COVID – 19 PANDEMIC Judith Tagal Gallena-Sinaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Educational institutions all over the world have to stop the usual face-to-face interaction in the classrooms between students and lecturers. The purposes of this study are to explore the different responses and to assess business students’ response about online classes during COVID-19 pandemic. This research is a qualitative research done in 2021. Questionnaires were distributed to 212 business students. A content analysis was employed in analyzing the data. Data gathered were analyzed and made into conclusion. The findings showed that business students like online classes, it is beneficial, manage well their time, and resulted to high grades. In addition, business student cannot concentrate because of some distractions, and not so much knowledge was gained since business student became reluctant and bored with online classes. Despite of the boredom, business students were able to find ways to minimize it if not totally eradicated.
PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB PP) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA 3 DAERAH Martha Agustina Matanari; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Abstract : The author aims to see how the influence of PBB PP, BPHTB on PAD. The data used in this study is secondary data taken from information on financial realization reports from 3 regions, namely Medan City, Binjai, Pematangsiantar for the 2017-2021 period. The data processing technique used is the Classical Assumption Test, T test, F test and the coefficient of determination (R2) using the SPSS version 26 application. The data used in this study passed and met the requirements of the Classic Assumption Test. Based on the results of descriptive statistics from the three regions studied, the city of Medan has the maximum value in the PBB PP, BPHTB and PAD variables. With the T test, it was found that PBB PP had a positive and significant effect, seen from the PBB PP variable having a significance value of 0.000 or <0.05, which means that there was an influence on the acceptance of PBB PP (X1) there was pad (Y). And when viewed from Tcount 8.373 it is greater than Ttable 2.17881 which means that pbb pp (X1) indicates an influence on pad (Y). And also the BPHTB variable has a significance value of 0.000 or not greater than 0.05, which means that there is an effect of BPHTB acceptance (X2) on the pad (Y). And when viewed from the Tcount value of 5.950, it is greater than Ttable 2.17881 which means that there is an effect of BPHTB acceptance (X2) on the pad (Y). Simultaneously it was found that the significance value of 0.000 or < 005 means that the variables pbb pp (X1) and bphtb (X2) simultaneously have a significant effect on the pad variable (Y). And Fcount is 1301.732 or > Ftable 3.89, meaning that the variable pbb pp (X1) and bphtb (X2) simultaneously affect the variable pad (Y).
PENGARUH PROFITABILITAS DAN KOMPENSASI RUGI FISKAL TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017–2020 Meldaria Hutagalung; Harman Malau
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

The purpose of this study is to determine whether there is an effect of profitability and fiscal loss compensation on tax planning in the plastics and packaging sub-sector listed on the Indonesian stock exchange for the period 2017-2020. The population of this study is a manufacturing company in the plastics and packaging sub-sector with a sample of as many as 15 companies. The research was conducted using quantitative methods with purposive sampling technique. This study uses secondary data obtained from the financial statements of the plastic and packaging sub-sector companies listed on the Indonesian stock exchange for the period 2017 – 2020. This study uses a sample testing method with the results of the classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation) , hypothesis testing (t test, f test), coefficient of determination test and descriptive statistics. The researcher analyzed the data based on the simultaneous test results that profitability and fiscal loss compensation both had no significant effect on tax planning in plastic and packaging sub-sector companies listed on the Indonesian stock exchange for the 2017-2020 period.
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA UNIVERSITAS ADVENT INDONESIA (UNAI) Riky Sai Maruli; Olivia Fransisca Moniaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Every student of the Accounting Study Program should understand accounting. This study aims to determine how far the students' understanding of Advent Indonesia University students regarding Accounting with Emotional Intelligence and Learning Behavior as independent variables. The population for this study was students of the Faculty of Economics and the sample was students of the accounting study program as many as 98 respondents and used convenient sampling to determine the sample. The results of this study indicate that partially there is an influence between Emotional Intelligence and Learning Behavior on Accounting Understanding. Likewise, simultaneously or simultaneously there is a significant effect of the two independent variables, namely Emotional Intelligence and Learning Behavior on Accounting Understanding.
PENGARUH MOTIVASI, DISIPLIN, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN Jahroni Jahroni; Didit Darmawan
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 2 (2022): JTIMB | Desember 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v5i2.2973

Abstract

Employee performance appraisal is important to ensure that the company's organizational operations are running according to the main plan and strategic policies. Observation of employee performance needs to be carried out continuously to find out any disturbances and drivers for the formation of performance. This study intends to observe the role of work motivation, discipline and work environment in shaping employee performance. The study was conducted on 142 employees. With the regression technique and SPSS found several things. Motivation, discipline and the workplace environment are proven to simultaneously have a role in the formation of employee performance. Likewise with the role partially. Work environment variables become variables that play a dominant role.

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