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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 62 Documents
Triple Helix Model to Optimize Performance in the Coal Contractor Company PT. XYZ (Human Resources Management Review) Septiana, Hanna; Mz, Masydzulhak Djamil
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10439

Abstract

Knowing and analyzing the Triple Helix model can optimize the performance of the coal contractor company PT. XYZ. The population of this research is all employees at PT. XYZ. Data collection used survey and questionnaire interview methods. The data analysis technique uses AHP (Analytical Hierarchy Process) with six criteria built on existing theories, namely: Ability and Expertise, Work Design, Motivation, Leadership, Organizational Culture, and Commitment. The results obtained are that the answers from respondents have met the consistency requirements and the model built has been proven to be good in terms of sensitivity or stability. The Triple Helix Model in this research shows that it can improve the performance of PT. XYZ
The Effectiveness of Training: Exploring the Influence of Learning Technology, Motivation, and Participant Satisfaction Sardo, Sardo; Parwoto, Parwoto
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10499

Abstract

Employee education and development are key elements to achieving competitive advantage in the ever-changing business era. This study investigates the impact of learning technology on various aspects of training, including participant satisfaction, motivation, and overall training effectiveness. Seven hypotheses examine different relationships and mediation effects within this context. Findings reveal that learning technology positively influences training satisfaction, motivation, and effectiveness. Key indicators include social support and personal development, highlighting their significant roles in enhancing these outcomes. Management implications suggest increased investment in learning technologies, continuous evaluation, and adaptive strategies to optimize training results. The study underscores the importance of interactive and engaging technology in improving training programs.
The Effect of Profitability, Growth Opportunity and Capital Structure on Firm Value with Good Corporate Governance as Moderation Rahmawati, Meyssy Trisa; Rahmawati, Ika Yustina; Tubastuvi, Naelati; Alfalisyado, Alfalisyado
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10821

Abstract

The business world is growing. The birth of small and large companies has become a common phenomenon. This study was conducted with the aim of testing income, growth opportunities and capital structures on the value of haha and with good corporate governance as moderation variables. Research in quantitative research terms. The population used is the primary consumer goods sector company listed on the Indonesia Stock Exchange for the period 2019-2022. The analysis method used is data panel regression and processing using Eviews software version 10. Research results show that profitability affects corporate value. However, growth opportunities and capital structures do not improve the value of the company. Good Corporate Governance is unable to accelerate profitability, growth opportunities and capital structure to corporate value.
The Effect of Culture, Perceptions, and Beliefs on the Decision to Purchase OB Herbal Cought Syrup Among the People of Purwokerto Prasetyo, Rizki Galih; Rachmawati, Erny; Haryanto, Totok; Purnadi, Purnadi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10864

Abstract

This study aims to test and analyse the influence of culture, perceptions, and beliefs on purchasing decisions for the drug OB Herbal. The study uses quantitative research methods and focuses on communities in Purwokerto. 1500 respondents were used as sample of this study, based on certain criteria at least they had purchased the “OB Herbal” cough syrup at least once. Data collection method used the distribution of the questionnaire with a Likert scale of 5 points. Data were analysed used multiple linier regression analysis by SPSS 26 application. The findings of this study found that each culture and beliefs has an effect on “OB Herbal” cough syrup purchase decision, while perceptions has no effect on “OB Herbal” cough syrup purchase decision.
The Relationship of Transformational Leadership Style and Transactional Leadership Style on Employee Performance Putra, Briyan Cadalora; Sa'adah, Ummi; Nitawati, Elly Yuniar; Iman, Nurul; Jannah, Raudatul
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.11602

Abstract

Companies must keep improving themselves by increasing their resources to cope with severe competition. In order for a company to survive, it must be able to deal with problems from within and from outside. The study aims to investigate how transformational and transactional leadership styles affect employee performance. The study involved 50 employees of the Ni Made Tjandra Kasih Public Assessment Office in Surabaya. Fifty employees of Ni Made tjandra kasih public assessment office in Surabaya consisted of different levels of management, occupational responsibilities, gender, and educational backgrounds. The research found that transformational leadership and transactional leadership improved employee performance at the Ni Made Tjandra Kasih Surabaya Public Assessment Office, and that transformative leadership as well as transactional leadership also improved employees performance.
The Influence of Work Environment Conditions and Social Interaction on Job Satisfaction (Study of MTs Al Muttaquun Wates) Kristanti, Desi; Laely, Nur; Herlina, Intan Arum; Saputra, Moch. Arviyan
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.11933

Abstract

Employee job satisfaction is an important factor in influencing the overall success of an organization. One thing that can affect job satisfaction is favorable work environment conditions and social interactions. This study was done to determine the effect of work environment conditions and social interactions on job satisfaction at MTs Al Muttaquun Wates. The population in this study was 30 educators or teachers. The study uses the explanatory quantitative method. The method used is multiple linear regression analysis using IBM SPSS 26. The study showed that partial work environment conditions did not affect job satisfaction, while social interactions affected job satisfaction. Simultaneously, work environment conditions and social interactions did not affect job satisfaction.
Examining the Effect of Brand Trust, Celebrity Endorsement, and Brand Association toward Samsung Mobile Phones Purchase Decisions (Study on Community in Banyumas Regency) Fauzi, Akhmad; Utami, Restu Frida; Astuti, Herni Justiana; Haryanto, Totok
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12257

Abstract

The purpose of this study was to test and analyze the effect of brand trust, celebrity endorsement, and brand association on purchasing decisions for Samsung mobile phones. This study uses quantitative research methods and focuses on people who live in Banyumas. Respondents used in this research sample were 143, which is in accordance with the criteria involved in purchasing decisions for Samsung mobile phones. The data collection method is through a questionnaire distribution survey which is measured on a 5-point Likert scale and analysed through the SPSS 26 application. The results showed that brand trust, celebrity endorsement, and brand association have a positive and significant effect on purchasing decisions for Samsung mobile phones.
The Influence of Brand Experience, Brand Trust, Brand Satisfaction, and Complaint Handling on Brand Loyalty for MS Glow Skincare products Zakiyah, Hanifa Shafa; Rahayu, Tri Septin Muji; Handayani, Erna; Zamakhsyari, Luthfi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12357

Abstract

This research aims to examine the influence of brand experience, brand trust, brand satisfaction, and complaint handling on MS Glow Skincare brand loyalty. This type of research is quantitative, using a purposive sampling technique, by collecting data through an online questionnaire distributed via goggle form to MS Glow Skincare consumers. Descriptive verification analysis uses multiple linear regression analysis, with a sample size of 150 respondents for this research. The method used is SPSS version 26. The results of the research are (X1) Brand experience has a positive and significant influence on brand loyalty, (X2) Brand trust has a negative and no significant influence on brand loyalty, (X3) Brand satisfaction has a positive and significant influence on loyalty brand, (X4) Complaint handling has also been proven to have a positive and significant effect on brand loyalty
Antecedents of Accounting Culture and Consequences on Financial Reporting Quality: the Mediating Role of Quality Audit Sari, Gema Ika; Lesfandra, Lesfandra
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12385

Abstract

The study investigates the impact of accounting culture on financial reporting quality, with audit quality as a mediating factor. Using a quantitative, positivist approach, the research examined 60 internal auditors through a saturated sampling method. Results show that accounting culture positively influences financial reporting quality directly and through audit quality. Key findings highlight the importance of enhancing professionalism, motivation, adaptability, and transparency in accounting culture to improve financial reporting standards. Managerial implications emphasize fostering a strong accounting culture, maintaining transparency, and ensuring high audit quality to enhance stakeholder trust, prevent manipulation, and improve financial management. The study contributes to theories such as Accounting Culture Theory, which underscores the role of values and norms in promoting ethical practices; Positive Accounting Theory, which links audit quality to preventing errors and manipulation; and Stakeholder Theory, which stresses the importance of transparency in strengthening relationships and trust among stakeholders.
Analysis of the Effect of Activity Based Costing on Financial Performance Sundari, Sri; Kurniawan, Awi; Wahid, Abdul; Syamsuddin, Syamsuddin
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12411

Abstract

This study examines the impact of Activity-Based Costing (ABC) on corporate financial performance, focusing on its ability to improve cost management in a competitive global market. ABC allocates overhead costs more accurately by identifying activities driving expenses, enabling better decision-making and operational efficiency. The research utilizes a literature review to analyze studies on ABC’s implementation across various industries, with data gathered from academic journals, books, and other relevant sources. The findings show that ABC positively influences financial performance by enhancing cost control, operational efficiency, and profitability. It provides valuable insights for strategic decisions such as pricing and resource allocation. However, challenges such as high implementation costs and the need for organizational change may impede adoption. Despite these barriers, the benefits of ABC, including improved competitiveness and profitability, outweigh the costs.