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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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The ROLE OF LEVEL OF INCOME AND EDUCATION ON DIGITAL DIVIDE: A LOOK AT JAKARTA WORK FORCE Heddry Purba; Francis Hutabarat
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.v5i2.3019

Abstract

Communication technologies is important in supporting economic, human, and social growth. However, it common knowledge that communication technologies are differ between countries. And the digital difference inside nations can be as high as that between countries. ). The objectives of this study are to assess the Indonesia home digital divide for its Jakarta workforce and to examine the demographic features, specifically: education and level of income as factors influencing digital divide. The study is descriptive and survey questionnaire is employed. Indonesian workers in Jakarta and graduates of the Indonesia Adventist University in Bandung are the study's subjects. There are 239 sample of the study. Frequencies, correlation, significant test, and regression test were used in the analysis. The study found that, simultenously, there is a significant relationship between education and level of income on digital divide of Jakarta workforce. The study also indicates there is no significant relationship based on t-test between education and digital divide. On the other hand, level of income shows that it has significant result with t-test at 10% level of significant.
The ANALYSIS OF KLABAT UNIVERSITY QUALITY OF SERVICE ON STUDENT SATISFACTION IN PAYING SPP BILLS: Kualitas Pelayanan, Kepuasan Mahasiswa, Populasi dan Sampel, Prosedur Pengumpulan Data, Analisis Koefisien Determinasi, Uji Parsial T Jeiner Maruru; Septiani Septiani; Tonny Irianto Soewignyo
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.v5i2.3027

Abstract

This research was conducted with the aim of knowing the service quality of Klabat University, especially services from the finance department on student satisfaction in paying tuition fees. Sampling in this study used a stratified sampling method of 355 samples who were active students enrolled at Klabat University for the 2022/2023 academic year. By using multiple linear regression analysis, this study found that; the dimensions of responsiveness, empathy, and tangibility have a significant effect on student satisfaction, but the dimensions of reliability and assurance have no significant effect. The process of paying tuition fees and student financial reports still needs to be improved because there are still inaccurate numbers.
PRICE EARNING RATIO, AVERAGE VOLUME AND STOCK BETA OF INDONESIA SE HEALTHCARE COMPANIES Francis Hutabarat
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.v5i2.3030

Abstract

This research is entitled Price Earning Ratio, Average Volume and Stock Beta of Indonesia SE Healthcare Companies. This research method uses multiple linear regression analysis with data processing using the PSPP software. The sampling method of this research uses purposive sampling technique. The results showed that simultaneous Price earning ratio and average volume had significant affect on stock beta. The results of the t test show that the variables Price earning ratio and average volume partially have significant effect on stock beta with a significance level of 2,4%, and 4,2%, respectively.
AUDIT FEE AND TIME BUDGET PRESSURE ON AUDIT QUALITY (AN EMPIRICAL STUDY IN LOCAL CPA FIRMS IN JAKARTA, INDONESIA) Judith Tagal Gallena Sinaga
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

Abstract

Audit quality is the aim of every business entity. A high quality audit gives a reliable information to all financial statements users. This study aims to examine the effect of audit fee (AF), time budget pressure (TBP) on audit quality (AQ) at several CPA firms in the city of Jakarta. Research questionnaire was used to gather research data which compose of nine (9) indicators and 30 research statements. There were four (4) Local CPA firms who participated to answer the questionnaire. Data collected were processed, interpreted and concluded. The results showed that audit fees and time budget pressure have significant effect on audit quality with a significance value of 0.014 while time budget pressure has a significant effect on audit quality with a significance value of 0.000, and audit fees and time budget pressure have a simultaneous effect on audit quality with a significance value of 0.000. This study implies that audit fee and time budget pressure pays a vital role to achieve a good and credible financial statements.
INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF BANKING SECTOR IN INDONESIA Kondoy, Elfira Ira; Soewignyo, Fanny
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 6 No. 1 (2023): JTIMB | Juni 2023
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v6i1.3038

Abstract

This study aims to evaluate the ability of intellectual capital to predict the performance of banking sector companies in 2018-2021 period using a purposive sampling method. Intellectual capital was measured using the Value-Added Intellectual Coefficient method which considers the elements of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. The results of this study indicated that intellectual capital could predict company performance. The three elements of intellectual capital simultaneously influenced the performance of banking sector companies as measured by return on assets and 84% of the variation in company performance was determined by intellectual capital. Partially, Human Capital Efficiency and Capital Employed Efficiency had a significant positive effect on company performance which stated that the higher the Human Capital Efficiency and Capital Employed Efficiency the better the company performance, while Structural Capital Efficiency had a significant negative effect on company performance stating that the greater the investment in structural capital, the lower the company's performance. Furthermore, it was found that variations in Indonesian banking performance depended heavily on human resources (standardized beta = 0.729), followed by physical and financial assets (standardized beta = 0.207), and finally on structural capital (standardized beta = -0.098). The role of human resources was still very large in the Indonesian banking sector. This study had limitations; therefore, it is recommended for further research to add all non-bank financial sectors because a larger sample size is expected to provide better results. Furthermore, it is recommended that COVID-19 is added as a moderating variable.
AN ANALYSIS THE IMPLEMENTATION OF CLOUD BASED ACCOUNTING SYSTEM AT CV ANEKA JAYA BITUNG Karinda, Aldo; Regista Muntuan, Justicia; Meily Mambu, Michel
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 6 No. 1 (2023): JTIMB | Juni 2023
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v6i1.3066

Abstract

This study aims to analyze the implementation of a cloud based accounting system at CV Aneka Jaya Bitung, before using a cloud based accounting system, the transition process to a cloud based accounting system, and the benefits after implementing a cloud based accounting system in the purchasing and selling business processes. This study uses a qualitative method with the object of research is CV Aneka Jaya Bitung. The data in this study were obtained through interviews, observation and documentation. Interviews were conducted with 5 employees using cloud based accounting systems, in this case the Odoo application. The results of this study indicate that before the implementation of the cloud-based accounting system, problems occurred, including inaccurate recording and a more time-consuming process in both stock recording and transaction recording. In addition, the authors found obstacles during the transition process to a cloud based accounting system such as lack of employee knowledge, lack of employees who handle the transition process, system complexity, network connectivity, missing and piling data. After implementing the cloud based accounting system, the company will benefit from the aspects of performance, information and data, economics, control and security, efficiency, and service.
SOCIAL MEDIA EFFECTIVENESS AS A SOURCE OF INFORMATION FOR NOVICE INVESTORS (CASE STUDY ON TIKTOK AND INSTAGRAM INFLUENCERS IN 2021) Mononege, Anastasya Sabatini; Wagiu, Djorgy Filbert; Lelengboto, Abraham Leslie Petir; Wardoyo, Sharon Kumaratih Dewi
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 6 No. 1 (2023): JTIMB | Juni 2023
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v6i1.3067

Abstract

Penelitian ini bertujuan untuk mengetahui apakah informasi yang diberikan oleh para influencer di Media Sosial TikTok dan Instagram kredibel sehingga dapat digunakan oleh investor pemula dalam pengambilan keputusan. Metode yang digunakan dalam penelitian ini adalah metode paired sample t-test sebelum dan sesudah nilai saham perusahaan yang direkomendasikan oleh para influencer dengan cara menghitung abnormal return dari setiap saham perusahaan yang ada. Pada penelitian ini terdapat 2 informasi yang diberikan yakni buy dan sell. Terdapat total data 134 saham perusaahan terdiri dari data buy sebanyak 32 influencer dengan total data 71 saham perusahaan dan data sell terdapat 31 influencer dengan total data 63 saham perusahaan. Hasil penelitian menunjukan bahwa ada perbedaan abnormal return harga saham sebelum dan sesudah informasi diberikan oleh para influencer di Media Sosial TikTok dan Instagram. Namun semakin jauh jarak waktu dari hari diberikannya informasi maka selisih nilai abnormal return saham akan menjadi lebih kecil. Kata kunci: Abnormal Return, Influencer, Kredibilitas Informasi, dan Media Sosial.
PENGARUH KEMUDAHAN, KUALITAS LAYANAN, FITUR PRODUK TERHADAP KEPUASAN PENGGUNAAN MOBILE BANKING LIVIN BY MANDIRI (STUDI KASUS PT BANK MANDIRI KCP SUMBAWA BESAR): PENGARUH KEMUDAHAN, KUALITAS LAYANAN, FITUR PRODUK TERHADAP KEPUASAN PENGGUNAAN MOBILE BANKING LIVIN BY MANDIRI (STUDI KASUS PT BANK MANDIRI KCP SUMBAWA BESAR) Hayat, Nahrul; Busman, Sherwin Ary
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 6 No. 1 (2023): JTIMB | Juni 2023
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v6i1.3070

Abstract

This study aims to examine the Effect of Convenience, Service Quality and Product Features on Livin By Mandiri Mobile Banking User Satisfaction (Case Study of PT Bank Mandiri Kcp Sumbawa Besar). This study uses a quantitative method with an associative approach. Determination of the sample in this study using the Paul Leddy formula through non-probability sampling technique with purposive sampling method and obtained a total of 96 research samples. The data analysis technique in this study used multiple linear regression analysis and the analysis tool used was the application of the Statistical Program for Social Science (SPSS) 25 for Windows. The results of the analysis in this study showed that convenience did not have a significant effect while service quality partially had a positive effect and significant and product features partially have a positive and significant effect on user satisfaction
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kepuasaan Kerja Pelaut: Studi Pada PT. Fangiono Perkasa Sejati Actley, Rizkie; Siagian, Valentine; Malau, Harman
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3330

Abstract

Pelaut merupakan SDM yang sangat dibutuhkan di dunia pelayaran. Tugas pelaut masih belum dapat digantikan secara penuh oleh perkembangan teknologi. Namun dewasa ini, masih terdapat penyelewengan yang dilakukan oleh pelaut yang disebabkan oleh faktor lingkungan kerja dan kompensasi yang diterima pelaut sehingga mempengaruhi kepuasaan kerja pelaut. Di studi kasus ini, penulis meneliti faktor penyebab ketidakpuasan kerja pelaut dan solusi yang dapat diberikan. Metode penulisan yang digunakan penulis bersifat kuantitatif dengan memberikan kuesioner yang relevan dan menganalisis informasi tersebut secara menyeluruh. Dari hasil penelitian, penulis mendapatkan bahwa faktor lingkungan dan kompensasi memiliki dampak terhadap kepuasaan kerja pelaut. Dan penulis memberikan saran untuk perusahaan agar meningkatkan kompensasi dan turut aktif dalam menjaga lingkungan kerja agar meningkatkan kepuasaan kerja pelaut.
Nilai Perusahaan sektor Perbankaan BEI Akibat Perencanaan Pajak dan Aset Pajak Tangguhan Priode 2020-2022 Lisa; Susanti, Mila; Siregar Sudjiman, Lorina
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3334

Abstract

Salah satu sektor yang memiliki kontribusi besar bagi pertumbuhan ekonomi adalah sektor perbankan. Bank menjadi sebuah institusi yang bermanfaat untuk menghimpun dan menyalurkan dana masyarakat, baik bank konvensional maupun syariah. Penelitian ini memiliki tujuan untuk mengamati nilai perusahaan dilihat dari sudut pandang perencanaan pajak dan aset pajak tangguhan. Penggunaan data kuantitatif, tediri dari 28 bank yang terpilih berdasarkan purposive sampling dari 45 bank yang terdaftar di BEI tahun 2020 – 2022. Analisis data statistik dengan total 84 data sampel menggunakan analisis deskriptif, koefisien korelasi dan determinasi serta uji signifikansi. Penelitian ini menghasilkan perencanaan pajak tidak signifikan berpengaruh pada nilai perusahaan (0,5726 > 0,05), sedangkan aset pajak tangguhan signifikan berpengaruh pada nilai perusahaan (0,000 < 0,05). Secara bersamaan, nilai perusahaan secara signifikan dipengaruhi oleh perencanaan pajak dan aset pajak tangguhan.

Page 7 of 9 | Total Record : 82

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