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Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
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+6285359562521
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genesissembiring@gmail.com
Editorial Address
Medan
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INDONESIA
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
ISSN : -     EISSN : 2829792X     DOI : https://doi.org/10.55927/jambak.v1i2
Core Subject : Science,
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan (JAMBAK) is a scientific journal focused on topics related to Management, Business, accounting and finance. JAMBAK publishes high-quality articles, which have never been published online or offline, and has contributed in theory or implementation to solving management, business, accounting and financial problems. JAMBAK publishes articles twice a year, in May and November.
Articles 6 Documents
Search results for , issue "Vol. 1 No. 2 (2022): November 2022" : 6 Documents clear
Effects of Digital Attachment and Gamification at Work on Employee Job Satisfaction Dhiken Mahening Puspaelia; Honorata Ratna Dwi Putranti
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.533 KB) | DOI: 10.55927/jambak.v1i2.479

Abstract

This study aims to determine the effect of digital attachment and gamification in work on job satisfaction of employees of the Widya Mataram University (WMU) Yogyakarta, the population used in this study were all employees who worked at WMU both labor education and lecturers, the size of the sample used is 55 respondents, the sampling technique used is proportional random sampling. The source of the data used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that digital attachment has a positive and significant effect on employee job satisfaction at the WMU, significant influence on job satisfaction of employees at the WMU.
The Effect of Corporate Governance and Capital Intensity on Tax Avoidance Endi Rohendi; Ita Darsita
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.427 KB) | DOI: 10.55927/jambak.v1i2.928

Abstract

This study aims to determine the effect of Corporate Governance and Capital Intensity on Tax Avoidance. This type of research is quantitative using secondary data. The data used in this study are financial reports and annual reports. The population in this study is a manufacturing company in the Consumer Cyclicals sub-sector which is listed on the Indonesia Stock Exchange (IDX) in (2016-2020). The sampling technique used purposive sampling so that the selected sample was 13 companies. The data used is the annual report obtained from the official website of the Indonesia Stock Exchange. The analysis technique uses data collection with the help of the eviews 10 program. This study uses descriptive statistical data analysis. The results of this study indicate that Corporate Governance and Capital Intensity simultaneously have a significant effect on Tax Avoidance. The results of corporate governance that are proxied to managerial ownership have no significant effect on tax avoidance, corporate governance that is proxied to institutional ownership has a significant effect on tax avoidance, corporate governance that is proxied to independent commissioners has no significant effect on tax avoidence and capital intensity has a significant effect on Tax Avoidance
The Effect of Ownership of Managerial, Independent Board of Commissioners, Board of Directors and Intellectual Capital on Financial Performance Eva Dwi Rahmawati; Sri Wahyuni; Novi Dirgantari; Dwi Winarni
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.878 KB) | DOI: 10.55927/jambak.v1i2.1662

Abstract

Financial performance is one of the significant aspects of measuring industrial profits. The purpose of this research is to find empirical evidence of the influence of Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Intellectual Capital on Financial Performance. The population in this study are banking companies in 2018-2021 listed on the Indonesia Stock Exchange (IDX). The sampling technique used is a purposive sampling technique to obtain a sample of 79 samples that have met the criteria. The data analysis technique used is multiple regression analysis. Financial performance in this study was measured using the profitability ratio (ROA). The results of this study prove that the variables of managerial ownership, independent board of commissioners, and board of directors do not affect financial performance. While the intellectual capital variable has a positive effect on financial performance.  
The Effect of Managerial Ownership, Company Size, Liquidity, and Profitability on Financial Distress Selly Mevania; Sri Wahyuni; Edi Joko Setyadi; Nur Isna Inayati
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.509 KB) | DOI: 10.55927/jambak.v1i2.1796

Abstract

The Covid-19 pandemic requires companies to improve their performance, so as not to experience financial distress. So the purpose of this study is to find empirical evidence of factors that influence financial distress during the Covid-19 pandemic, including managerial ownership, company size, liquidity, and profitability. The population in this study are basic materials companies that are listed on the IDX in 2019-2021. The sampling method in this study used purposive sampling, and 57 samples were obtained. The data analysis technique used is multiple regression analysis. The results of this study prove that the managerial ownership variable does not affect financial distress, that company size has a negative effect on financial distress, and that the liquidity variable, profitability has a positive effect on financial distress. This research makes a scientific contribution to the field of financial accounting in the form of insight into the factors that influence financial distress during a pandemic.
Thematic Event Relation to Consumer Experience in Custom Cultural Events as a Differentiation Strategy Suharyanto; Nashrudin Latif; Fitria Inzaghi; Heny Afifatul Mu'asyaroh
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.946 KB) | DOI: 10.55927/jambak.v1i2.1883

Abstract

The aim of this study is to understand the relationship between the thematic choices of event management in an effort to create consumer experience as a form of event differentiation strategy. The variety of event themes at custom cultural events in Indonesia, represented by Indonesian Custom Show (ICS), Kustomfest and House of Customland activities, as research sites from August to November 2022, demonstrates the differentiation of event design in creating unique customer satisfaction. The thematic differences of the event are the main concern in this study as the implementation of a differentiation strategy. A descriptive qualitative research method was chosen to describe the thematic relations of the event with the implementation of a differentiation strategy through interviews, observation and document review. The results of the study show that the thematic variety of events greatly determines the differentiation strategy in event design. An important contribution from this research can be used as a reference for event organizers' managerial policies to design events, sponsorship decisions to carry out partnership strategies, and consumer decisions to process purchasing decisions.
MSME Internationalization Empowerment Strategy: a Case Study of Aida Furniture in Pasuruan, Jawa Timur Akhlis Priya Pambudy; Sudarmiatin; Imam Muklis
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.158 KB) | DOI: 10.55927/jambak.v1i2.1885

Abstract

In Indonesia's economic development, SMEs are the backbone of the people's economic system to reduce poverty problems, and their development can broaden the economic base and improve the economy. In order for the Aida Pasuruan Furniture UKM to survive in exporting furniture production, an appropriate strategic model is needed to continue its existence in free trade flows. In research using qualitative methods, data collection methods interviews, participant observation and documentary research. Data analysis techniques for this study then used data acquisition, data reduction, data display, and inference from data analysis. The results of the study show that Aida Furniture UKM in Pasuruan can survive by using a production strategy with character and serving orders based on customer wishes combined through innovation, product improvement and then applying social capital through expanding business networks.

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