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GENESIS SEMBIRING DEPARI
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INDONESIA
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 2829792X     DOI : https://doi.org/10.55927/jambak.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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The Influence of Talent Management, Knowledge Management, and Employee Engagement on Employee Performance (Study in the HR Operations Section of PT. Perkebunan Nusantara III Medan) Siti Salma Husnul Khatimah; Feronica Simanjorang
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.6752

Abstract

Human resource management has progressed significantly over the years, and now largely addresses strategic tasks rather than administrative tasks. Human resources are one of the organization's strategic activities. The purpose of this research is to see the influence of Employee Engagement, Talent Management, and Knowledge Management on Job Performance at PT. Perkebunan Nusantara III (Persero) Medan HR Operational Section. In quantitative research methodology, an associative approach is used in this research. The research sample consisted of 45 respondents from PT. Perkebunan Nusantara III (Persero) Medan HR Operational Section. Employee performance is influenced simultaneously by the characteristics of talent management, knowledge management, and employee involvement by 76.2%, while the remaining 23.8% is influenced by variables not covered in the research.
The Influence of Standard Operating Procedures (SOP), Work Environment and Organizational Citizenship Behavior (OCB) on Employee Work Effectiveness (Study at PT. Perkebunan Nusantara III (PERSERO) Medan HR Operations Department) Novita Ramayani Ritonga; Ainun Mardhiyah
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.6753

Abstract

Employee performance can be said to be good if activities within the company are carried out effectively and the results are in accordance with those set by the company. The purpose of this research is to examine how the work environment, Organizational Citizenship Behavior (OCB), and Standard Operating Procedures (SOP) influence the productivity of staff members in the HR operational department of PT. Perkebunan Nusantara III (Persero) Medan. Associative quantitative research methodology was used in this research. The population of this study consisted of 45 respondents who worked in the HR Operations Department of PT. Perkebunan Nusantara III (Persero) Medan. The research results show that at an influence level of 65.3%, the variables Organizational Citizenship Behavior (OCB), Work Environment, and Standard Operating Procedures (SOP) simultaneously influence employee work effectiveness. The remaining 34.7% of the workforce is influenced by factors not covered in this research.
Implementation of Halal Certification in Business Ethics for the Development of Rambak Center MSMEs in Tulungagung Regency Yogi Dwi Lestari; Imam Mukhlis
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.6832

Abstract

This research aims to describe the implementation of halal certification in business ethics for the development of rambak center MSMEs in Sembung Village, Tulungagung Regency. This research is a type of qualitative descriptive research and uses purposive sampling techniques. From the research results, the implementation of halal certification in MSMEs at Rambak cracker centers is quite good. Having a halal certificate on a product shows the business actor's seriousness in complying with halal standards. The research results can detail the extent to which halal certification and support from the Department of Cooperatives and MSMEs can motivate MSMEs to develop their businesses. This research provides a comprehensive and informative picture of the relationship between the implementation of halal certification, business ethics, and the development of rambak center MSMEs in Sembung Village, Tulungagung Regency.
Implementing OECD BEPS Action Plan 4 in Indonesia, a comparative study with Malaysia Havidz Ibrahim; Dahlia Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.6922

Abstract

This study aims to provide ideal recommendations to implement BEPS Action Plan 4 in Indonesia. A comparative study was carried out on interest limitation rule in Indonesia and Malaysia using a black-letter approach. Furthermore, interviews and confirmation with relevant sources were also carried out. The study's findings demonstrate that it is appropriate to apply interest limitations that do not just apply to multinational corporations. However, Indonesia should use a limitation method based on a specified benchmark fixed ratio of net interest compared to EBITDA. Indonesia can also apply de minimis threshold to exclude the rule of limiting interest for taxpayers with low risk. Indonesia can use the highest benchmark fixed ratio according to OECD recommendations, namely 30% of EBITDA.
Digital Transformation Strategy to Optimize Company Performance Hendra Halim; T. Meldi Kesuma; M. Ridha Siregar
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7022

Abstract

This research explores digital transformation strategies to enhance company performance, identifying four common types of strategies emerging through the utilization of technologies such as artificial intelligence, data analytics, cloud computing, and the Internet of Things. Mature digital transformation strategies are key to success, focusing on specific goals and aspects. Research results indicate that companies with clear and comprehensive digital strategies tend to be more mature and achieve better performance. Digital transformation also impacts customer experience, facilitates better decision-making through data and analytics, and aligns human resources with digital technology. In conclusion, digital transformation is not just about technology; it involves digitizing all aspects of business to provide the best possible customer experience.
Production Efficiency of Cost of Goods Sold at PT. Malang Raya Express through the Order Costing Method Siti Rosyafah; Ummi Sa'adah; Dhuihitta Mahardhika Lakshita
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7410

Abstract

Current global crisis and intense competition among businesses have led to vigilant in financial management strategies. This research aims to investigate the impact of job order costing on the optimization of production expenditure efficiency. The study uses a qualitative data approach to analyze the production cost associated with the KWH Meter job. The findings reveal that job order costing is more cost-effective compared to the full costing. The analytical methodologies in this inquiry included identifying overhead costs, organizing production cost allocation, scrutinizing factory overhead cost calculations, and efficiency evaluation. The study concludes that job order costing is a more efficient approach to determine production cost. This research can help businesses improve their financial management strategies and optimize production expenditure efficiency.
Utilization of Automatic Exchange of Information (AEoI) in Efforts to Increase Taxpayer Compliance Simanjuntak, Patrick Naomi Maysias; Sari, Dahlia
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7587

Abstract

This research aims to evaluate the effectiveness of using Automatic Exchange of Information (AEOI) data in increasing individual taxpayer compliance, especially regarding mandatory personal income tax at KPP Y. This research uses a case study approach and qualitative methods. Context evaluation shows that the use of AEOI data in KPP Y provides a good understanding of WP compliance issues and the purpose of using AEOI data. Input evaluation shows that resource availability, technical understanding, and responsibility related to AEOI implementation have been achieved well. Process evaluation indicates that implementation is according to plan, handling obstacles with the right approach, and a positive response from WP. This research has a positive impact on the use of AEOI data in increasing taxpayer compliance, especially regarding the Voluntary Disclosure Program (PPS). The main innovation lies in recommendations for routine derivation of AEOI data, verification of data from other countries, and improvement of data comprehensiveness.
Understanding the Factors Influencing User Adoption of Fintech Lending Nurjannah, Afifah Zahroh; Tubastuvi, Naelati; Purwidianti, Wida; Zamakhsyari, Luthfi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7649

Abstract

This research aims to analyze the factors that influence interest to use fintech lending among millennial communities in Central Java. This research uses the TAM (Technology Acceptance Model) theory, with independent variables namely Perceived Ease of Use, Perceived Usefulness, Relative Advantage, Perceived Risk, and Perceived Cost, the mediating variable is User Attitude and the dependent variable is Interest to Use Fintech Lending. This research is quantitative research using a purposive sampling method. The research results show that perceived usefulness and perceived risk have a positive and significant effect on user attitudes, while perceived ease of use, relative advantage, and perceived cost have no effect on user attitudes, perceived risk, and perceived cost have an effect on interest to use.
The Analysis of Compliance with Internal Control Principles at Bank Syariah XXX Based on the COSO Integrated Framework 2013 Khansa, Yarsita Salsabila Al; Violita, Evony Silvino
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7845

Abstract

This research aims to analyze the compliance with internal control principles at Bank Syariah XXX using the COSO Integrated Framework 2013. The research methodology is qualitative, involving documentation studies and interviews with relevant stakeholders in the bank. The analysis results indicate that Bank Syariah XXX has implemented the internal control principles proposed by the COSO Integrated Framework 2013. Supporting factors for this implementation include management commitment, a solid understanding of Sharia principles, and an integrated information system. This study provides valuable insights for Bank Syariah XXX to continually enhance the effectiveness of its internal controls in accordance with applicable standards.
Internal and External Factors that Influence Non-Performing Financing in Sharia Commercial Banks Anindita, Kurniasih Setya; Tubastuvi, Naelati; Purwidianti, Wida; Kharismasyah, Alfato Yusnar
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.7857

Abstract

Problematic financing is reflected in Non-Performing Financing (NPF) because NPF is a parameter that can determine whether there is risky financing in Islamic banking. This research aims to determine the impact of Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), inflation, and Bank Indonesia (BI) rates on Non-Performing Financing (NPF) in Sharia Commercial Banks in Indonesia. The data in this research uses secondary data. The population used is Sharia Commercial Banks registered with the Financial Services Authority (FSA) in 2018-2022. The sample used is the published report for the 2018-2022 quarter I-IV period. The research results show that BOPO has a positive and significant impact on NPF. Meanwhile, CAR, inflation, and BI rates have no significant impact on NPF.

Page 3 of 7 | Total Record : 62

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