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Contact Name
Andi Muhammad Sadli
Contact Email
andimuhammad@gmail.com
Phone
+6281380041981
Journal Mail Official
ams@stiemp.ac.id
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Jl. H.M. Joyomartono Kav. 5 Kota Bekasi - Jawa Barat - Indonesia
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INDONESIA
Mulia Pratama Jurnal Ekonomi dan Bisnis
ISSN : 28288629     EISSN : -     DOI : -
Core Subject : Economy,
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.
Articles 116 Documents
Pengaruh Pengungkapan Indeks Good Corporate Governance, Return On Equity dan Leverage Terhadap Price To Book Value Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Awim Abdul
Mulia Pratama Vol 1 No 1 (2015): Business & Economic Proceeding of STIE Mulia Pratama
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This research aims to examine the influence of Good Corporation Governance perception index (GCGPI), Return On Equity and Leverage Ratio (Debt to Equity Ratio) to Price to Book Value of stock. This research sample used the Listing Company in Indonesian Stock Exchange and has been implementing and surveyed GCGPI period of 2010 until 2012 with consistent and regularly. Variables used are Good Corporate Governance Perception Index, ROE and Leverage Ratio as Independent variables and Price to Book Value of Stock as dependent variable. The analysis method used statistical method which was multiple regression analysis, F test and t test. F test was used to analysis simultaneous influence of independent variables to dependent variable. T test was used to analysis the partial influence of independent variables to dependent variable. The result of this research shows that GCGPI has negative influence to PBV in level confidence 90% and level of tolerance 10%, Level of significance = 0.057 and level of Beta = -0,246, ROE has not significant influence to PBV with level of significance = 0.359, LR (DER) has positive and significance influence to PBV with the level of significance = 0,000 . Base the analysis result GCGPI, ROE and LR (DER) with simultaneous influence to PBV.
Analisis Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Pasal 22 Atas Barang Impor Terhadap Pajak Terutang : Studi Empirik Pada PT Saranaprima Nusantara Abadi Dina Triani; Mari Sri Utami
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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PT Saranaprima Nusantara Abadi is a company engaged in the packaging industry made from flexible plastic or flexible packaging (flexible packaging). This study uses quantitative and descriptive methods to find out whether Value Added Tax and Article 22 Income Tax on Import against Taxes Payable are in accordance with laws and regulations, especially those governing the calculation, collection, and reporting of Value Added Tax and Article 22 Income Tax on Import conducted by PT Saranaprima Nusaantara Abadi in 2022. In this study, the author uses data in the form of tax invoices, notification letters (SPT) for the period of Value Added Tax, and Goods Import Notifications (PIB). Based on the results of the research, it was concluded that the calculation and reporting of Value Added Tax and Article 22 Import Income Tax carried out by PT Saranaprima Nusantara Abadi were not fully in accordance with the applicable laws and regulations. In Value Added Tax there are several calculation errors caused by defective and expired tax invoices and incorrect VAT rates. Whereas for Import Income Tax Article 22 there is ignorance in using the exchange rate in accordance with Customs calculations and ignorance of crediting Article 22 Income Tax as a reduction of Payable Tax. In connection with this problem, PT Saranaprima Nusantara Abadi should be able to calculate and report Value Added Tax and Article 22 Import Income Tax in accordance with the latest tax provisions, such as the Law on Harmonization of Tax Regulations and Minister of Finance Regulations. Keywords: Value Added Tax, Income Tax Article 22 on Import, Tax Payable
Pengaruh Return On Asset dan Debt To Asset Ratio Terhadap Audit Delay Murdan Sianturi; Revika Verawati Simbolon
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The aim of this research is to determine the effect of return on assets and debt to asset ratio on audit delay in food and beverage sub-sector companies listed on the IDX for the 2020-2022 period. This research uses secondary data which can be accessed via the Indonesia Stock Exchange website (www.idx.co.id) in the form of financial reports and company annual reports. The data analysis techniques used are the classic assumption test, t test, F test and multiple regression analysis using Eviews software. The research results show that first, ROA has a significant effect on audit delay. This is indicated by the value of tcount < ttable (-1.8166 > 1.671) with a prob value of 0.0473 < 0.05. Second, DAR has no significant effect on audit delay. This is indicated by the value of tcount > ttable (0.5227 < 1.671) with a prob value of 0.6031 > 0.05. Third, ROA and DAR simultaneously have a significant effect on audit delay. This is indicated by the value of Fcount > Ftable (3.7503 > 3.150) and a significance value of 0.02 < 0.05.
Analisis Pengaruh Disiplin Kerja dan Komitmen Kerja Terhadap Prestasi Kerja Karyawan Pada RSUD Kabupaten Bekasi Periode Maret 2023 - Mei 2023 Lina Sudaryanti; Rakhmat; Slamet
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to find out and analyze the work performance of employees / inpatient nurses at Bekasi Regency Hospital in connection with this how employees can work as well as possible and employees have a high work commitment in completing their work with high discipline based on assessments carried out every month. The data collection technique was carried out by distributing questionnaires to 50 employees as samples. The data analysis technique used is multiple linear regression technique which is processed using the help of the Statistical Product and Service Solution (SPSS) computer program. Based on calculations from the SPSS Program, the research results show that work discipline and work commitment have a significant effect on work performance by obtaining the results of the multiple linear regression coefficient analysis, which is Y = 7.483+0.336+0.559 and the results of the t or partial test for the work discipline variable are obtained by the calculated t test. 2.056 < 2.010635 t table, then Ho is rejected and Ha is accepted with a significance value of 0.045 and the results of the t or partial test for the work commitment variable obtained a calculated t test of 3.221 > 2.010635 t table, then Ho is rejected and Ha is accepted with a significance value of 0.002 and the results of the f test or simultaneous calculation of 18.373 > 4.04 F table, then Ho is rejected and Ha is accepted with a significance of 0.000 < 0.05 so it can be interpreted that there is a significant influence between work discipline (X1) and work commitment (X2) together -the same for work performance (Y) at the Bekasi District Hospital.
Analysis of the Effect of Motivation and Job Training on the Performance of Production Unit Employees at PT. Kayu Permata Bekasi Dewi Rahayu; Dede Otto Tirtadinata; Reni Yesi
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This research is motivated by a decrease in employee performance at PT. Jewel Wood. This decrease in performance indicates a decrease in production quality, this occurs because the company in terms of motivating employees and providing job training is not optimal, among other things that need to be optimized, namely the provision of salaries according to company standards or UMK, provision of health facilities, provision of transportation and periodization length of service extended in accordance with the criteria for lengthening of service period. The work environment can affect employee performance, the results of the targets (measures) that have been agreed upon by the company, both in terms of quantity and quality of the responsibilities that have been given. Employee performance will usually increase if the aspects of motivation and job training are fulfilled and are optimal in achieving goals. Good performance produces quality products, therefore special training is needed that can increase employee competence according to expertise in the field of production. Employee performance will also decrease if the Company does not pay attention to employee welfare, such as the several aspects above that affect employee performance. This research uses quantitative methods. Data collected by questionnaire technique. Respondents in this study were 50 people. Three hypotheses are formulated and tested using Regression Analysis. The results showed that motivation and job training had a significant relationship with employee performance. The results of the research as attached and processed using the SPSS Motivation and Job Training turned out to have a positive and significant effect on employee performance at PT. Kayu Permata can be seen through SPSS (Statistical Product and Service Solution) version 26, that the R² (R. Square) value is 70.2%. Suggestions that can be used by management in determining company or organizational policies in the future regarding motivation, job training and employee performance, namely increasing salary aspects according to employee expectations, providing training in accordance with the areas required by the company and optimizing employee welfare to support performance quality.
Analisis Pengaruh Kualitas Pelayanan dan Fasilitas Lingkungan Terhadap Kepuasan Penyewa Pada PT. Plaza Nusantara Realty Boby Kristian Lase; Rakhmat; Murdan Sianturi
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The author's goal is to conduct research to determine the effect of service quality on tenant satisfaction at Plaza Indonesia mall, to determine the effect of environmental facilities on tenant satisfaction at shopping centers or Plaza Indonesia malls. The sampling technique used is non-probability sampling. Non-probability sampling is defined as a sampling technique in which the researcher selects a sample based on the researcher's subjective judgment rather than random selection. The number of samples used in this study were 50 respondents as tenant employees or tenants at Mall Plaza Indonesia. The results of this study were collected through questionnaires which were processed and analyzed using multiple linear regression. Then to test the quality of the data used is the validity test and reliability test. To test the hypothesis in this study. Researchers used the t test and F test and carried out a determination test. After conducting the analysis the authors draw the following conclusions: 1) Based on multiple linear regression calculations it is known that environmental facilities have an influence on tenant satisfaction 2) From the t-test results there is a significant and significant influence between the variables of environmental facilities and tenant satisfaction 3) From the test results F and the results of the Coefficient of Determination test show that there is a positive influence between service quality and environmental facilities which together on tenant satisfaction
Analisis Pengaruh Pengadaan Karyawan dan Pengembangan Karir Terhadap Produktivitas Karyawan PT. Indonesia Epson Crismayanti; Rakhmat; Budi Rachmawati
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Employees are a determining factor in the success of achieving organizational goals and survival. If employee productivity is high, the organization will develop and organizational goals will be easily achieved. Career development is formed by indicators of promotion, rotation, demotion, psychological test, interview, education, job knowledge, job skills, required education and alternative education. If this is fulfilled, then PT Indonesia Epson Industry Indonesia. In order to increase work productivity, companies must be truly selective in selecting and appointing new employees. One of the factors to increase work productivity is the quality and physical abilities of employees. The quality and physical abilities of employees to increase employee work productivity are influenced by the level of education, training, work motivation, work ethic, mental and physical abilities of the employees concerned which will provide opportunities for employees to occupy higher positions. The importance of the PT Indonesia Epson Industry Indonesia career development program. Together there is an influence between the independent variables in the form of Employee Procurement and Career Development, on PT Indonesia Epson Industry Indonesia Employee Productivity. The hypothesis that Employee Procurement and Career Development jointly influence PT Indonesia Epson Industry Indonesia Employee Productivity has been proven to be true. This can be proven by the results of the F test data analysis, the calculated F value = 36.583 > F table = 3.22, and the significance level is 0.000 < 0.05, so Ho is rejected which means there is a joint influence between the independent variables in the form of Procurement Employees and Career Development on Employee Productivity of PT Indonesia Epson Industry Indonesia.
Analysis Of The Influence Of Electronic Word Of Mouth Communication (E-Wom) and Pricing Strategy On Purchasing Decisions In Richeese Factor Restaurants Fauzi Apriliana; Rakhmat; Erliza
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to determine the effect of word of mouth electronic communication and pricing strategies on purchasing decisions at Richeese Factory Restaurant. The population in this study were all consumers of Richeese Factory Kemang Pratama. The method used in this study is qualitative, namely by obtaining research results from collecting respondent data. The sampling technique used a questionnaire and the data analysis technique used multiple linear regression analysis, t test, f test and the coefficient of determination using SPSS software version 26. The results of this study indicate that based on the analysis of multiple linear regression coefficients, it can be concluded that there is a significant relationship between electronic word of mouth communication and price strategy on purchasing decisions at Richeese Factory Restaurant where if word of mouth electronic communication (X1) and strategy (X2) experience an increase one unit, the purchase decision (Y) will increase.
Analisis Pengaruh Motivasi Kerja dan Pelatihan Kerja Terhadap Produktivitas Karyawan PT Global Insight Utama Green Nitrogen Genta Raihan; Rakhmat; Surtini
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This author aims to explain whether work motivation and work training variables have a significant effect on employee productivity at PT Global Insight Utama Green Nitrogen. This type of research uses data collection methods (observation), interviews and uses a list of questions (questionnaire). The sample method used was a saturated sampling technique, namely 32 respondents. Data analysis was carried out using multiple linear regression analysis methods, Determination coefficient analysis, t test, f test in the SPSS Version 22 program. The results of this research show that partially work motivation and work training have a strong and positive effect on employee productivity seen from the results of the multiple regression coefficient analysis Y`=12.305 + 0.175(X1) +0.536 (X2) meaning that work motivation and work training (X1 and X2 = 0) then employee productivity is 12.305 and if work motivation and work training are (X1 and X 2= 1) the performance is 0,175 and 0,53 for X2. Based on the SPSS program R2 determination coefficient analysis calculation, it is 0.669. The correlation analysis of R2 determination is obtained with a value of Kd = (0.669 x 0.6669=0,0,448) 48% and the remaining 100% -44% = 55,2% incfluenced by other variables. Based on the results of the partial work motivation test, tcount is 0.968<2.010 ttable with a significance value of 0.00 because the probability of significance is much smaller than 0.05, then H0 is accepted, and Ha is rejected. This shows that partially, work motivation does not have a positive and significant influence on job training. Based on the partial test of the job training variable, it is stated that the t count is 3.241>2.010 ttable, with a significance value of 0.05, then H0 is rejected and Ha is accepted. This shows that job training has a positive and significant influence on employee productivity. Based on the hypothesis test, f obtained a value of 19.065 with df numerator 2 and df denominator 48, you will get ftable of 3.19 because fcount 19.065>ftable>3.19, then H0 is rejected and Ha is accepted, meaning there is a significant influence between work motivation (X1) and job training (X2) influence the employee productivity variable (Y) at PT Global Insight Utama Green Nitrogen.
Analisis Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas Pada Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efekk Indonesia Pada Tahun 2018-2022 Ismi Khoerunisah; Rakhmat; Surtini
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This research was conducted with the aim of analysing the effect of cash turnover accounts receivable turnover and inventory turnover profitability in food and beverage sub-sector companies listed on the Indonesia stock exchange in 2018-2022 The method used was purposive sampling with a total sampel 7 sampple (5 periods) of good and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange out of a total population of 35 populations. Data analysis used multiple linear analysis methods, analysis of the coefficient of determination, ftest using SPSS version 26. From the result of multiple linear regression analysis, the regression equation Y=4,475 + 0,034 (X1) + 0,020 (X2) + 0,315 (X3) shows that the regression coefficient for the cash turnover variabel (X1) is 0,034. This means that if cash turnover increases by one unit, it will have an impact pn profitability of 0,034. For the receivables turnover (X2) it is 0,020. This means that if receivables turnover increases by one unit, it will have an impact on profitability of 0,20. For the inventory turnover variable (X3) it is 0,315. This means that if inventory turnover increases by one unit, it will have an impact on profitability of 0,315. From the results of three coefficients, the independent variable that has the most dominant influence on the dependent variable is the inventory turnover variable with a value of 0,315. The result of this study are cash turnover, accounts receivable turnover and inventory turnover and simultaneous effect on profitability, the influence of cash turnover receivable turnover and inventory turnover does not partially affect profitability. Adjusted R2 Square value is 0,276 which means that the ability of the three independent variables can effect profitability by 27,6% while the rest is influenced by other factors.

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