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Mulia Pratama Jurnal Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Mulia Pratama
ISSN : 28288629     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mulia Pratama Jurnal Ekonomi dan Bisnis adalah nama jurnal online atau electronic journal (e-journal) Pusat Riset dan Karir Sekolah Tinggi Ilmu Ekonomi Mulia Pratama (STIE MP). Jurnal Online yang terdiri atas jurnal Ilmu Manajemen dan jurnal Ilmu Akuntansi di STIE MP, memuat artikel ilmiah pakar sebidang meliputi dan tidak terbatas pada hasil penelitian manajemen, akuntansi, ekonomi, ekonomterika dan ekonomi digital. Jurnal terbit berkala dua kali dalam setahun, kecuali terdapat seminar ilmiah yang memerlukan publikasi, akan diterbitkan prosiding.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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Analisis Current Ratio dan Debt To Asset Ratio (DAR) Terhadap Return On Investment Pada PT. Mayora Indah, Tbk Periode 2016-2020 Asrul; Nimas Ayu Arumbinang
Mulia Pratama Vol 1 No 1 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study aims to analyze the effect of Current Ratio and Debt Asset to Ratio on Return on Investment simultaneously and partially. The object of research is a food company listed on the Indonesia Stock Exchange. The data analysis is the financial statements (Balance Sheet and Income Statement) for 2016-2020, using ratio analysis and multiple regression techniques. The results obtained from multiple linear regression analysis Y = 0.037 + 0.051X1 - 0.003 X2 Simultaneously have an effect on Return on Investment. In the analysis of the coefficient of determination obtained R2 y = 0.325. This means that the Current Ratio (X1) and Debt Asset to Ratio (X2) variables have a weak and positive relationship with the Return on Investment (y) variable. analysis of the coefficient of determination as follows: Kd = R2 x 100% = 32.5%, meaning that changes in the value of the Return on Investment variable can be explained by the Current Ratio and Debt Asset to Ratio. While the remaining 67.5% is influenced by other factors. The results of the t-test of the Current Ratio (X1) variable on Return on Investment show Ttable > Tcount 1.447 < 2,100, with a significance level less than 0.05. So, it can be concluded that the Current Ratio does not have a significant effect on the return on investment variable. The variable Debt Asset to Ratio (X2) to Return on Investment (Y) shows T table > T count 0.122 > 2.100, with a significance level of less than 0.05. Resulting in a conclusion that the Debt Asset to Ratio has no effect on Return on Investment. The results of the comprehensive test (Test f) through SPSS Version 22 can be seen from the results of Fcount <Ftable 4097> 3.55 with a significance level of 0.035> 0.05. Then the independent variables Current Ratio and Debt Asset to Ratio (independent) together have a positive and significant effect on the variable Return on Investment (dependent) PT. Mayora Indah Tbk.
Analisis Pengaruh Promosi Jabatan dan Disiplin Kerja Terhadap Kinerja Pegawai BPN Kota Bekasi
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The Bekasi City BPN Office is a government agency engaged in the land sector. Which serves the registration process for land certificates, specifically for the Bekasi City area. The Bekasi City BPN office is located at Jl. Chairil Anwar No.25. In this study, it will only be limited to HUMAN RESOURCES, especially PPNPN, Bekasi City BPN Office. With the emergence of problems regarding aspects of Job Promotion and Work Discipline on Employee Performance. Problems with information regarding promotions, periodization of promotions, relatively heavy requirements, not yet optimally applicable sanctions, unequal justice, and not yet optimal appreciation for employees who work according to targets. Researched using a questionnaire distribution system with 50 responses. The results of the questionnaires that have been collected are then obtained through the SPSS version 26 application. The effect of Job Promotion and Work Discipline on Employee Performance is 34.1%. Partially the effect of the Job Promotion variable (X1) on Employee Performance (Y) is 26.3%. Partially the effect of work discipline variable (X2) on employee performance (Y) is 33.0%. Based on the results of data processing regarding the effect of Job Promotion and Work Discipline on Employee Performance, it should be further optimized again. Steps that can be taken in optimizing employee performance can be to increase training on a regular basis, provide motivation in the form of rewards, and increase the level of leadership leadership. Thus, it is expected that employee performance can run more optimally.
Analisis Pengaruh Orientasi Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Matahari Departemen Store Metropolitan Mall Bekasi Umar Usman; Nurlaela
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

PT Matahari Department Store Metropolitan Mal Bekasi began to experience a decline in sales. This can be seen from the company's declining sales in recent years. Employee turnover is also a number of important reasons why there has been a decline in employee performance, because some of these new employees have not been able to fully absorb the company profile and the products that must be sold to the market. It seems that the work orientation program for new employees needs refreshment or even further job training for new employees so that the company's stability does not decrease with the entry of new employees. The purpose of this study is to find out how much influence work orientation and work motivation have on increasing employee performance at PT Matahari Department Store Metropolitan Mal Bekasi. From the results of multiple linear regression analysis, the regression equation Y = 6.214 + 0.611X1 + 0.262X2 is obtained. From this equation it can be interpreted that orientation and motivation can run optimally, then and improve employee performance at PT Matahari Department Store Metropolitan Mal Bekasi.
Analisis Pengaruh Budaya Kerja dan Pengembangan Karir Terhadap Produktivitas Kerja Karyawan Pada PT. Metindo Era Sakti Rakhmat; Nurwati
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

Metindo Era Sakti (MES) is a company engaged in the automotive sector that requires an increase in good human resources. However, in the last 2 years PT. MES did not show exponential increase in production volume, even in several semesters it experienced a decrease in production. In the initial observation, HRD PT. MES conveys information about work culture and career development as the cause of the decrease in the number of production. The problems faced by PT.MES related to employees include but are not limited to aspects of the inability of employees to complete work, ineffective work culture, unclear job descriptions and low work ethic, these problems cause decreased employee productivity which ultimately affect the production side of PT. MES. The purpose of this study is to find out how much influence work culture and career development have on employee work productivity at PT. Metindo Era Sakti. Based on the research results, it can be concluded that Work Culture (X1) and Career Development (X2) have an influence on Productivity (Y).
Analisis Pengaruh Current Ratio (CR) dan Debt To Equity Ratio (DER) Terhadap Return On Investment (ROI) Pada PT. Globe Kita Terang, Tbk Periode 2017-2021 Asrul; Yohana Ropati Pardede
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The background of the problem that occurred in this study is where the Current Ratio (CR) and Debt To Equity Ratio (DER) are still below industry standards, thus affecting Return On Investment (ROI) and causing no profit to be obtained by the company from 2017 to 2017. 2021. This study aims to determine the effect of the Current Ratio (CR) and Debt To Equity Ratio (DER) on Return On Investment (ROI). This research is a quantitative data with the type of explanatory research that explains the relationship or influence between variables. This study uses secondary data obtained from the annual financial reports of PT. Globe Kita Terang, Tbk for the 2017-2021 period which is listed on the Indonesia Stock Exchange (IDX). The analysis used in this research is simple linear regression, multiple linear regression, simple linear correlation, and multiple linear correlation. The independent variables in this study are Current Ratio (CR) and Debt To Equity Ratio (DER) and the dependent variable in this study is Return On Investment (ROI). In conclusion, the result of the simple regression equation Current Ratio (X1) to Return On Investment (Y) is Y = -545.70 + 44.55X1. Then the calculation results from the simple regression equation Debt To Equity Ratio (X2) to Return On Investment (Y) is Y = -7001.75 – 64.71X2. And the calculation results from the multiple regression equation Current Ratio (X1) and Debt To Equity Ratio (X2) to Return On Investment (Y) is Y = -0.742 + 48.16X1 + 5.46X2. Then the result of the simple correlation equation between the Current Ratio (X1) to Return On Investment (Y) is 0.9599. Then the calculation results from the simple correlation equation Debt To Equity Ratio (X2) to Return On Investment (Y) is -0.9441. And the calculation results from the multiple correlation equation Current Ratio (X1) and Debt To Equity Ratio (X2) simultaneously to Return On Investment (Y) is 0.975. The results of this calculation prove that the Current Ratio (X1) has a positive and significant effect on Return On Investment (Y) and the Debt To Equity Ratio (X2) has a negative and significant effect on Return On Investment (Y). Meanwhile, simultaneously Current Ratio (X1) and Debt To Equity Ratio (X2) have a positive and significant effect on Return On Investment (Y). Based on the calculation of the coefficient of determination Current Ratio (X1) and Debt To Equity Ratio (X2) simultaneously contribute or influence the Return On Investment (Y) of 95.06% while the remaining 4.94% (100% -95.06% ) is the influence of other variables that are not used in this study.
Analisis Koreksi Fiskal Atas Pendapatan dan Biaya Dalam Menentukan Pajak Penghasilan Badan Terutang Pada CV Dirgantara Jaya Murdan Sianturi; Anisa Hildayanti
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The object of this research is CV Dirgantara Jaya. The purpose of this study was to determine the magnitude of the fiscal correction on income to the corporate income tax payable on CV Dirgantara Jaya, determines the amount of fiscal correction on expenses for the corporate income tax payable to CV Dirgantara Jaya, and determine the magnitude of the fiscal correction on income and expenses for the corporate income tax payable to CV Dirgantara Jaya. The type of research data used in this study is quantitative research which is expressed in the form of numbers, values or amounts in the form of financial statements, namely the balance sheet and income statement for 2021 and 2022 on CV Dirgantara Jaya, the source of data used in this study is secondary data, in this study researchers took the form of financial reports taken directly from the company. As for the population in this study is the financial statements (commercial) CV Dirgantara Jaya. And the samples in this study are the financial reports (profit and loss and balance sheet), components of costs and income for 2021 and 2022 on CV Dirgantara Jaya. In this study the authors also used data collection methods by way of library research and field research. The author's data analysis method uses quantitative analysis and descriptive analysis. The results of this study concluded that there are differences between corporate income tax payable by company and the researcher's analysis. The amount of corporate income tax owed by a company can be determined by reconciling commercial profit and loss to a taxable income statement. After carrying out a fiscal reconciliation, the author obtains a fiscal correction on income against corporate income tax payable in 2021 of IDR 169,328,000 and a fiscal correction on income against corporate income tax payable in 2022 of IDR 150,870,431. There is a fiscal correction of costs for corporate income tax payable in 2021 of IDR 10,790,500 and a fiscal correction for costs for corporate income tax payable for 2022 of IDR 17,615,750. Then the total fiscal correction on income and expenses for the corporate income tax payable in 2021 is IDR 180,118,500 and the fiscal correction for income and expenses for the corporate income tax payable for 2022 is IDR 168,486,181
Analisis Perhitungan Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 22 Terhadap Pajak Terutang Pada PT. Sumber Mitra Ramothy Murdan Sianturi; Vika Alviyani
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This research was conducted at PT. Sumber Mitra Ramothhy whose address is Ruko Cibubur Indah Blok F No. 12, Jl. Shooting Range, East Jakarta. This study aims to find out how the calculation of Value Added Tax (VAT) and Article 22 Income Tax, is it in accordance with the Laws and Tax Regulations and their effect on the Tax Payable at PT. Sumber Mitra Ramothy. The research method used in this study is a quantitative and descriptive analysis method. The results of the analysis show that it is known that the total purchases of goods during 2021 amounted to Rp 6,959,853,782 and the total sales of goods during 2021 amounted to Rp 14,241,522,200. From the calculations that have been done by the author, the amount of VAT payable is Rp 661,969,891 and the amount of Income Tax Article 22 is Rp 108,127,705. The calculation and collection of VAT and Article 22 Income Tax by the company are in accordance with the Laws and Tax Regulations. However, there are still errors in recording the calculation of VAT payable. There are overpayments on Output VAT due to data recording errors that should not be recorded in July amounting to Rp. 1,049,990 and in October amounting to Rp. 23,994, there are also overpayments due to unrecorded sales returns of Rp. 5,078,821 and underpayments due to not recorded at Rp 24,003 in November, so it has a direct effect on the tax payable.
Pengaruh Budaya Organisasi, Kepuasan Kerja, dan Gaya Kepemimpinan Terhadap Komitmen Organisasi PT BCA Tbk. KCU Bekasi Shilastio; Asrul; Andi Muhammad Sadli
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The writing of this thesis is the result of a survey at PT BCA, Tbk. KCU Bekasi by discussing how far the influence of organizational culture, job satisfaction and leadership style on organizational commitment. PT BCA. Tbk, KCU Bekasi has 122 workers with various cultural, educational and age backgrounds. With a relatively large number of employees, of course there are various kinds of conflicts which eventually make workers leave the company or in other words have low organizational commitment. Based on the above, the problem to be discussed in writing this thesis is entitled “The Influence of Organizational Culture, Job Satisfaction and Leadership Style on PT BCA's Organizational Commitment. Tbk, Bekasi Branch Office." With the formulation of the problem above, it is obtained a linear regression value of Y = 0.480 + 1.006 X1 + 0.155 X2 - 0.128 X3, a correlation coefficient of Ry123 of 0.855 and a coefficient of determination of 0.716. These results indicate that the magnitude of the increase in organizational commitment of PT BCA, Tbk. KCU Bekasi (Y) caused by organizational culture (X1), job satisfaction (X2) and leadership style (X3) is 71.6%, while 28.4 is influenced by other factors. This means that the relationship between X1, X2, X3 and Y is very strong and positive. These results also show that the majority of employees agree that organizational culture greatly influences their organizational commitment at PT BCA, Tbk. KCU Bekasi.
Pengaruh Motivasi, Disiplin dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada BCA Kcp Grand Wisata – Bekasi Theresia Winarti; Rakhmat; Asrul
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to determine the effect of motivation, discipline, and the environment on employee performance either partially or simultaneously. The population sample in this study were all employees who worked at the BCA Grand Wisata City Branch, totaling 45 people. Based on the test results, it can be seen that the tcount for the motivation variable is 6.079 which is greater than the ttable value, namely 2.020 (6.079 ? 2.020) while the sig value for the motivation variable is less than 0.05 (0.000 ? 0.05). While the tcount for the discipline variable is 2.848 which is greater than the ttable value of 2.020 (2.848 ? 2.020) and the sig value is less than 0.05 (0.041 <0.05). The effect of the work environment on employee performance, based on the test results it can be seen that the tcount value for the work environment variable is 2.359 which is greater than the ttable value of 2.020 (2.359 > 2.020) with a sig value less than 0.05 (0.022 <0.05). The influence of motivation, discipline and work environment on employee performance based on the results of SPSS 23 calculations shows a significance value of 0.000 <0.05 and an Fcount value of 61.827 > 2.83. The conclusion from this study is that it means that motivation influences employee performance. The discipline variable also influences employee performance, so it can be interpreted that the higher the level of employee discipline, the better/increased employee performance, vice versa, the lower the level of employee discipline, the lower employee performance. Work environment variables affect employee performance, so it can be interpreted that the better the employee's work environment, the better the employee's performance. Then the variables of motivation, discipline and work environment have a simultaneous influence on employee performance, the higher the motivation, discipline and work environment the more conducive, the higher the employee performance. The coefficient of determination (R2) in this study is 0.806 or 80.6% which means that employee performance variables can be explained by motivation, discipline and work environment variables of 80.6%, while the remaining 10.4% is influenced by other variables outside this research mode.
Pengaruh Pengadaan Sumber Daya Manusia, Kompetensi Sumber Daya Manusia dan Dukungan Organisasi Terhadap Peningkatan Kinerja Organisasi Di PT Pupuk Indonesia Logistik Agung Iman Santoso; Rakhmat; Asrul
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The company PT Pupuk Indonesia Logistik (PILOG) is facing a decline in organizational performance, there are several factors that can be the cause. One of them is the lack of procurement and development of quality human resources (HR). High quality human resources are very important in achieving company goals and improving organizational performance. In this study it is doubted, how much influence pawnshops, competence and organizational support have on improving organizational performance at PT Pupuk Indonesia Logistik Jakarta. The results of the study show that partially or simultaneously there is a significant influence between HR procurement, HR competence and organizational support on organizational performance improvement variables.

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