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INDONESIA
Jurnal Pijar : Studi Manajemen dan Bisnis
Published by PT. Naureen Digital Education
ISSN : 29649749     EISSN : 29630606     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Pijar : Studi Manajemen dan Bisnis merupakan jurnal yang membahas ilmu di bidang Manajemen dan Bisnis, jurnal ini sebagai wadah untuk menuangkan hasil penelitian baik secara konseptual maupun teknis yang berkaitan dengan keilmuan manajemen dan bisnis. Pijar Jurnal terbit 4 kali dalam setahun yaitu pada bulan Desember, Maret, Juni dan September. terbitan pertama adalah bulan Desember 2022. Naskah yang masuk akan diterima oleh editor untuk kemudian kan dilakukan pemeriksaan kemiripan naskah dengan aplikasi Plagiarism Checker. Proses review dilakukan dengan menggunakan peer review. Jurnal Pijar menerima naskah dengan topik Manajemen umum, manajemen sumber daya manusia, manajemen keuangan, manajemen operasi, pemasaran, manajemen strategis, kewirausahaan, perilaku organisasi, manajemen strategis, perspektif akuntansi praktis, administrasi publik, dan dan topik lainnya yang relevan dengan manajemen dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 199 Documents
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ANALYSIS OF THE INFLUENCE OF LABOR MARKET AND WORK ENVIRONMENT AS CONSIDERATIONS FOR ACCOUNTING STUDENTS CAREER INTEREST IN PUBLIC ACCOUNTANT Shendy, Velisa Enjjelita; Seputro, Davina Febrianti
Jurnal Pijar Vol 3 No 1 (2024): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i1.1605

Abstract

This study aims to analyze the effect of the job market and work environment as a consideration of accounting students' career interest in the public sector. This study uses a quantitative approach with the independent variables in this study being the job market and work environment, while students' career interest in the public sector is the dependent variable. Existing data were collected through questionnaires distributed to undergraduate accounting students in Surabaya. From the questionnaires distributed, the respondent data that can be researched is obtained as much as 101 respondent data. The results of the analysis show that the job market that offers career stability, security, and clear career development opportunities has a significant influence on students' interest in choosing a career in the public sector. In addition, a supportive work environment, including work-life balance and a good working climate, also play an important role in influencing students' decisions. These findings provide important insights for universities and government agencies to design strategies that can increase the attractiveness of the public sector as a career choice for accounting graduates.
THE INFLUENCE OF FINANCIAL RATIOS ON BANKING PROFIT GROWTH IN INDONESIA: COVID-19 ERA Restyasih, Rinzia Revy; Fitri, Nabilla Lexsa
Jurnal Pijar Vol 3 No 1 (2024): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i1.1630

Abstract

This study aims to find out the influence of financial performance on banking profit growth in Indonesia during the Covid-19 pandemic. Researchers used quantitative approach with descriptive methods. The population is banking companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic, while the samples were selected by purposive technique. The data used is secondary data obtained from the Annual Financial Report published on the Indonesia Stock Exchange (IDX). Statistical test using SPSS with multiple linear regression model. The findings of this study are Return on Equity (ROE) and Operating Expenses and Operating Income (BOPO) have a positive effect on profit growth, while the Capital Adequancy Ratio (CAR) provides a strong indication as a potentially important factor even though it is not yet statistically significant and other variables (Return on Assets, Net Interest Margin, and Loan on Deposit Ratio) do not have a significant effect on profit growth in banking companies listed on the Indonesia Stock Exchange in the 2020-2023 Covid-19 pandemic era .
PENGARUH PEMBELAJARAN DARING TERHADAP KEMAMPUAN ANALISIS LAPORAN KEUANGAN PADA MAHASISWA AKUNTANSI UNIVERSITAS NEGERI SURABAYA Nugrahani, Aulia Alin; Ahlunnaja, M. Zamrud
Jurnal Pijar Vol 3 No 1 (2024): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i1.1634

Abstract

This study aims to analyze the effect of online learning on the ability to analyze financial statements in Accounting students at Surabaya State University. Along with the development of educational technology, online learning is a method that is often used among universities. Therefore, this study tries to explore how online learning affects students' ability to master accounting concepts, especially in analyzing financial statements. This study uses a quantitative approach with quantitative descriptive design and test. The research sample was selected by purposive sampling by considering students who have taken the financial statement analysis course through online learning. Data were collected through a questionnaire consisting of two main parts: perception of online learning and ability in financial statement analysis.
PENGARUH PERSEPSI DAN PENGETAHUAN AKUNTANSI PELAKU UMKM JAJANAN KHAS TRENGGALEK TERHADAP PENGGUNAAN INFORMASI AKUNTANSI Alisa, Alisa; Rachmanasuha, Salisa
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1640

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a sector that is the main pillar of the Indonesian economy. MSMEs not only act as the main driver of economic growth, but also have a significant contribution to employment. According to Law Number 20 of 2008, MSMEs are productive economic businesses owned by individuals or individual business entities, which are not subsidiaries or branches of large companies. The purpose of this study is to analyze percepcion and accounting knowledge of Micro, Small, and Medium Enterprises (MSME) actors specializing in Trenggalek’s traditional snacks on the use of accounting information. This research employs a quantitative approach with a causal-comparative design. The sample consists of 35 MSME owners selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression tests. The results show that accounting knowledge has a significant influence on the use of accounting information, while accounting perception individually does not have a significant effect. However, simultaneously, accounting perception and knowledge influence the use of accounting information by 83.9%. This highlights the importance of improving accounting literacy among MSME actors to support better financial management and decision-making processes.
ADOPTING BLOCKCHAIN FOR THE FUTURE IN THE TRANSFORMATION OF ACCOUNTING IN THE MODERN ERA Briliant, Elsa Aurora; Hartana, Salma Palupi
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i1.1660

Abstract

This study aims to analyze and compare user perceptions of blockchain technology implementation using samples from two different research journals. The research sample consisted of 400 respondents, with each journal presenting 200 respondents from previous research on blockchain implementation in the accounting sector. The study used a quantitative method with descriptive statistical analysis techniques and mean difference tests to evaluate differences in perception and acceptance levels of blockchain technology from two different research journals. The results of the study indicate that perceptions of the use of blockchain technology in the accounting sector have been fairly evenly applied by accountants in companies in Indonesia. However, companies that adopt blockchain are more focused on companies in large cities. This study concludes that user perceptions of blockchain technology vary based on the adoption landscape of variations across companies in Indonesia and that further study is needed to understand other factors that influence the acceptance of this technology across industries
PENGARUH DIGITAL MARKETING, MANFAAT, DAN KEPERCAYAAN TERHADAP KEPUTUSAN PENGGUNAAN LAYANAN GO-PAY : STUDI KASUS PADA KONSUMEN JAKARTA TIMUR Harahap, Indah Juwita
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1667

Abstract

The purpose of this study is to determine the influence of Digital Marketing, Benefits, and Trust on the Decision to Use Go-Pay services among consumers in East Jakarta. The research approach employed is a descriptive quantitative method. The study sample consists of 250 respondents, analyzed using the Structural Equation Model (SEM). The results show that the Digital Marketing variable (X1) does not have a positive and significant influence on the Decision to Use (Y). Benefits (X2) have a positive and significant influence on the Decision to Use (Y). Trust (X3) also has a positive and significant influence on the Decision to Use (Y).
LIKUIDITAS TINGGI, RISIKO MINIM? ANALISIS HUBUNGAN LIKUIDITAS DAN RISIKO KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Wulandari, Ayu; Sari, Vila Novita
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1691

Abstract

This study aims to analyze the effect of liquidity on financial risk in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is quantitative causality. The data source in this study uses secondary data in the form of annual financial reports of manufacturing companies in Indonesia. The research sample technique used a purposive sampling technique with certain criteria, resulting in 30 manufacturing companies as research samples. The results of the analysis show that liquidity, as measured by the cash ratio, has a significant influence on the debt to asset ratio in manufacturing companies. This finding indicates that optimal liquidity management can reduce the company's financial risk. The implication of this study is the need for manufacturing companies to pay attention to liquidity management in order to improve financial stability, especially in the face of unstable economic conditions
PENERAPAN MEKANISME PEMBAYARAN QUICK RESPONE INDONESIAN STANDARD (QRIS) TERHADAP OPTIMALISASI KINERJA UMKM LAFITEA Arianisari, Septiningdyah; Azzam, Akmalul; Mirza, Muhammad
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1693

Abstract

Perkembangan teknologi yang semakin berkembang saat ini merupakan wujud nyata dari era 4.0. Perkembangan tersebut terus jadi dan salah satunya di sistem pembayaran. Dalam mewujudkan pembayaran yang mudah, aman, dan efisien untuk pelaku UMKM. Bank Indonesia dan Asosiasi Sistem Pembayaran Indonesia (ASPI) terus melakukan pengembangan sistem pembayaran. Pengembangan sistem pembayaran yang ada memiliki tujuan untuk mempermudah pelaku usaha UMKM. Salah satu perkembangan tersebut adalah sistem pembayaran QRIS. Sistem pembayaran QRIS tersebut mempunyai tujuan untuk mengurangi risiko pembayaran dan meningkatkan pelayanan jasa sistem pembayaran nontunai. Tujuan penulisan ini adalah ingin mengetahui apakah penerapan sistem pembayaran nontunai (QRIS) dalam usaha Lafitea telah optimal atau tidak dan mengetahui kendala yang ada jika penerapan sistem pembayaran nontunai (QRIS) belum optimal. Dalam penulisan ini menggunakan metode kualitatif deskriptif dan pengambilan data dilakukan dengan cara teknik wawancara pada UMKM Lafitea. Wawancara yang dilakukan untuk mengetahui bagaimana sistem pembayaran QRIS di UMKM Lafitea, jumlah konsumen yang melakukan pembayaran menggunakan QRIS, dan bagaimana proses bisnis yang dilakukan usaha UMKM Lafitea. Selanjutnya terdapat diagram proses bisnis sistem pembayaran QRIS pada UMKM Lafitea. Diagram tersebut menggambarkan bagaimana bisnis yang dilakukan UMKM Lafitea dalam menggunakan sistem pembayaran nontunai (QRIS). Hasil yang ada menunjukkan UMKM Lafitea belum secara optimal menggunakan sistem pembayaran nontunai (QRIS) dan tidak sejalan dalam menunjang sistem pembayaran secara digitalisasi
PENGARUH ULASAN DAN RATING TERHADAP PERINGKAT PENJUAL DI SHOPEE Winarni, Riani; Reza, Yolandita Angga; Maulana, M Afrizal; Muchsam, Yoki
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1698

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ulasan dan peringkat produk terhadap peringkat penjual di platform e-commerce Shopee, yang merupakan salah satu platform terbesar di Asia Tenggara. Dengan pertumbuhan e-commerce yang pesat di Indonesia, ulasan dan peringkat produk telah menjadi faktor penting dalam membantu konsumen membuat keputusan pembelian. Studi ini menggunakan data dari 50.000 produk yang mencakup berbagai kategori seperti elektronik, fashion, dan kebutuhan rumah tangga, dengan total 500.000 ulasan dan peringkat yang dikumpulkan selama enam bulan. Analisis statistik dan machine learning diterapkan untuk menjelajahi hubungan antara ulasan, peringkat, dan peringkat penjual. Hasil penelitian mengungkapkan bahwa peringkat produk dan jumlah ulasan memiliki pengaruh signifikan terhadap peringkat penjual. Setiap peningkatan satu unit dalam peringkat bintang dapat meningkatkan peringkat penjual sebesar 0,45 unit. Selain itu, jumlah ulasan juga memberikan dampak positif pada peringkat penjual. Analisis machine learning menggunakan algoritma Random Forest, Support Vector Machine, dan Neural Network menunjukkan bahwa model Neural Network mencapai akurasi tertinggi sebesar 87% dalam memprediksi peringkat penjual berdasarkan ulasan dan peringkat. Penelitian ini menyoroti pentingnya ulasan dan rating dalam meningkatkan visibilitas dan reputasi penjual di platform e-commerce Shopee. Temuan ini memberikan implikasi praktis bagi penjual untuk meningkatkan kualitas produk dan layanan, serta bagi platform e-commerce seperti Shopee untuk mengoptimalkan fitur ulasan dan algoritma pencarian. Dengan demikian, penelitian ini memperkaya literatur mengenai pengaruh ulasan dan rating pada performa penjual di platform e-commerce, khususnya di pasar Indonesia.
MONITORING DAN EVALUASI PROJECT PA FLOW PLTU KEBAN AGUNG PADA BIDANG BUSINESS DEVELOPMENT DI PT PLN NUSANTARA POWER SURABAYA Erwina Putrikuri, Kharisma; Rusdianto, Yuniardi
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1592

Abstract

This research aims to analyze the monitoring and evaluation of the PA Flow project at PLTU Keban Agung in the Business Development Division of PT PLN Nusantara Power Surabaya. Monitoring and evaluation in MRO units plays an important role in the context of electricity generation. Through case studies and data analysis, this research identifies areas of improvement and proposes corrective actions to improve the service quality of the MRO unit. The results provide in-depth insight into the importance of monitoring and evaluating the PA Flow PLTU Keban Agung project in the Business Development Generation Derivatives Sector at PT PLN Nusantara Power.

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