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INDONESIA
JURNAL EKONOMI BISNIS DAN MANAJEMEN
Published by CV ALIMS PUBLISHING
ISSN : 29853249     EISSN : 29853117     DOI : https://doi.org/10.59024/jise.v1i1.126
Core Subject : Economy, Humanities, Education,
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 21 Documents
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Search results for , issue "Vol. 1 No. 2 (2023): April" : 21 Documents clear
PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI PADA UKM DI SURAKARTA) Killa Kusuma; Rosita
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1108.681 KB) | DOI: 10.59024/jise.v1i2.89

Abstract

Currently, SMEs are the main pillar of the economy in Indonesia, but the large number of SMEs in Indonesia cannot be separated from existing difficulties, including accounting fraud. This study aims to determine the impact of the effectiveness of internal control, compliance with accounting rules, suitability of compensation to the tendency of accounting fraud by using a population of 25 Culinary SMEs in Surakarta City with 125 employees as respondents. This research is a type of quantitative research. The sampling method used is purposive sampling technique. The questionnaire was chosen as a data collection technique. This study uses quantitative analysis with validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, F test, and t test using the IBM SPSS version 19 assistance program. has a negative effect on the tendency of accounting fraud, while the suitability of compensation has a no effect on the tendency of accounting fraud
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN TRANSAKSIONAL TERHADAP KINERJA PEGAWAI MELALUI PENYELESAIAN KONFLIK Imam Mahmud Yeni; Mei Indrawati; Soenarmi Soenarmi
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1112.527 KB) | DOI: 10.59024/jise.v1i2.90

Abstract

The purpose of this study is to describe and analyze the Influence of Transformational and Transactional Leadership on Employee Performance through Conflict Resolution. This type of research is explanatory research with a quantitative approach. The population is all Pesen Village Government employees 39 people. The sampling technique is by census sampling, so that the sample is 39 people. Methods of data collection with questionnaires and documentation were analyzed using Partial Least Square (PLS). The results showed that transformational leadership, transactional, conflict resolution and the performance of Pesen Village Government employees, Kanor District, Bojonegoro Regency were in the very high category, Transformational leadership had a significant effect on conflict resolution, Transactional leadership had no significant effect on conflict resolution, Transformational leadership had a significant effect on performance, Leadership transactional has no significant effect on performance, conflict resolution has a significant effect on performance, transformational leadership has a significant effect on performance through conflict resolution, transactional leadership has no significant effect on performance through conflict resolution.
PENGARUH MANAJEMEN MODAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI INTERVENING Noer Azizah Fitriyanti; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1165.548 KB) | DOI: 10.59024/jise.v1i2.91

Abstract

The purpose of this research is to find out and analyze the effect of capital management and leverage on firm value through profitability. This research belongs to the type of associative research, while the research approach uses quantitative. The population is Food and Beverage manufacturing sector companies listed on the IDX for 2018-2021. The sampling technique with purposive sampling, obtained a sample of 13 companies. Data analysis in this study uses Partial Least Square (PLS). The results showed that capital management had a significant negative effect on the profitability of Food and Beverage manufacturing companies, Leverage had a non-significant negative effect on the profitability of Food and Beverage manufacturing companies, Capital management had a significant positive effect on the value of Food and Beverage manufacturing companies, Leverage had a significant positive effect on Company value Food and Beverage manufacturing, Profitability has a significant effect on the value of Food and Beverage manufacturing companies. Capital management has a significant negative effect on firm value through profitability in Food and Beverage manufacturing companies. Leverage has no significant negative effect on firm value through profitability in Food and Beverage manufacturing companies.
KEPUASAN PASIEN SEBAGAI VARIABEL INTERVENING PADA PENGARUH FASILITAS DAN KUALITAS PELAYANAN TERHADAP LOYALITAS Ika Lisdiana; Indra Prasetyo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.593 KB) | DOI: 10.59024/jise.v1i2.92

Abstract

The purpose of this study was to describe service quality and patient satisfaction and loyalty at RSIA Fatma Bojonegoro, to determine and analyze the effect of service quality on patient satisfaction, the influence of service quality directly on patient loyalty, the effect of patient satisfaction on patient loyalty, and the influence of service quality indirectly. on patient loyalty with patient satisfaction as an intervening variable. This type of research is explanatory using a quantitative approach. The population of 700 patients at RSIA Fatma Bojonegoro in November 2021 with a sample of 88 respondents. The sampling technique used was quota sampling. The data collection method used in this study is a questionnaire and documentation by analyzing it using path analysis, especially Partial Least Square (PLS). Based on the results of the analysis, it can be concluded that service quality and patient satisfaction and loyalty at RSIA Fatma Bojonegoro are in good category, service quality has a significant influence on patient satisfaction, service quality has a direct significant effect on patient loyalty, patient satisfaction has a significant influence on patient satisfaction. patient loyalty, service quality has a significant indirect effect on patient loyalty with patient satisfaction as an intervening variable.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Imam Wahyudi; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.172 KB) | DOI: 10.59024/jise.v1i2.93

Abstract

The purpose of this study is to describe and analyze the effect of company size on earnings management through the profitability of the Automotive & Component Industry Companies listed on the IDX. This type of research is a quantitative descriptive research. The population in this study are Manufacturing Companies in the Automotive & Components Miscellaneous Industry sub-sector which are listed on the IDX for the 2018-2021 period. A sample of 8 companies was obtained from purposive sampling technique. Data analysis technique uses Partial Least Square (PLS). Based on the results of the analysis, it was found that company size has no significant effect on company profitability, company size has a significant positive effect on company earnings management, profitability has a significant effect on company earnings management, company size has no significant effect on earnings management with profitability as an intervening variable in automotive & automotive industry companies. Components listed on the IDX.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS MELALUI LOAN TO DEPOSIT RATIO Putri Junianti; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1205.131 KB) | DOI: 10.59024/jise.v1i2.94

Abstract

The purpose of this study is to describe and analyze the effect of CAR and NPL on the profitability of conventional banking companies listed on the Indonesia Stock Exchange that are intervened by LDR. This study uses a type of quantitative research. All conventional banks listed on the Indonesia Stock Exchange from 2017 to 2021 as a study population are 37 banks. The sampling technique in this study used purposive sampling, so that 13 companies were determined as samples. This study uses the PLS data analysis method with the help of the SmartPLS 3.0 program. The results showed that the Capital Adequacy Ratio had a negative and insignificant effect on the company's Loan To Deposit Ratio. Non Performing Loans have a negative and significant effect on the company's Loan To Deposit Ratio. Capital Adequacy Ratio and Non-Performing Loans have a positive and not significant effect on company profitability. Loan To Deposit Ratio and Non Performing Loan have no significant negative effect on Profitability through Loan To Deposit Ratio conventional banking companies listed on the Indonesia Stock Exchange.
MOTIVASI GURU DALAM MEMEDIASI PROFESIONALISME GURU DAN KEPEMIMPINAN KEPALA SEKOLAH TERHADAP PENINGKATAN KINERJA GURU Happy Chirma Sya'roni
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1298.972 KB) | DOI: 10.59024/jise.v1i2.95

Abstract

The purpose of this study was to examine and describe the professionalism, leadership, motivation, and performance of teachers at MAN 2 Bojonegoro. To examine and analyze the effect of professionalism and leadership on teacher motivation. To examine and analyze the effect of professionalism, leadership and motivation on teacher performance. To examine and analyze the effect of professionalism and leadership on teacher performance. The population in this study were the teachers of MAN 2 Bojonegoro, totaling 78 teachers. The sample in this study were 78 teachers who used a sampling technique with total sampling. The data collection technique in this study was a questionnaire. This study uses Partial Least Square (PLS)) analysis to test the hypothesis Teacher professionalism, leadership, motivation and teacher performance at MAN 2 Bojonegoro are included in the very high category. Professionalism and Leadership have a significant effect on motivation. Direct professionalism and direct leadership have no significant effect on teacher performance, while motivation has a significant effect on teacher performance. Professionalism and Leadership indirectly have a significant influence on teacher performance mediated by teacher work motivation.
ANALISIS ANGGARAN KEUANGAN PADA DINAS PERHUBUNGAN KABUPATEN TAPANULI TENGAH Daniel Sitorus; Ramadiah Hanum; Jeniusman Hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1325.815 KB) | DOI: 10.59024/jise.v1i2.104

Abstract

This study aims to describe the financial budget analysis at the Central Tapanuli Regency Transportation Service. A qualitative and quantitative descriptive approach is used in this study using a case study design. The data source for this study used purposive sampling, in which researchers took samples for data sources based on Sources of Funds and Users for the 2019-2021 FY and people who are considered to know best about what researchers expect. Data obtained through observation, interviews and documentation. Data analysis was carried out using the steps of data collection, data presentation, data analysis and drawing conclusions. The conclusion of this study, it was found that the financial budget analysis at the Central Tapanuli Regency Transportation Service. The Department of Transportation of Central Tapanuli Regency has a Financial Budget Analysis, namely in the form of a Budget Activity Plan starting with drafting a budget for the needs of the activities of the Central Tapanuli Regency Transportation Service. An accountability report prepared by the Central Tapanuli Regency Transportation Service regarding recipients and financial expenditures
ANALISIS PERPUTARAN MODAL KERJA DAN RENTABILITAS PADA KOPERASI SIMPAN PINJAM MANDIRI BINA LESTARI PINANGSORI KABUPATEN TAPANULI TENGAH PEBRIANI KRISTINARTI HALAWA; FAUZIAH NUR SIMAMORA; Safriadi Pohan
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1319.147 KB) | DOI: 10.59024/jise.v1i2.112

Abstract

ABSTRACT This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable. Keywords: Working capital, Profitability
ANALISIS PENGENDALIAN PIUTANG TERHADAP RISIKO PIUTANG TAK TERTAGIH PADA PT.TRI SAPTA JAYA SIBOLGA Yazid Salam Sinaga; Sahat Simatupang; Heriyawan Hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.955 KB) | DOI: 10.59024/jise.v1i2.113

Abstract

Trade receivables represent bills arising from the sale of merchandise or services on credit. Trade receivables are usually given by sales to buyers on the basis of trust, without being accompanied by a written agreement, except for certain customers such as sub-distributors. The impact of uncollectible accounts is that it causes a risk of decreasing company profitability, which in turn can cause losses for the company. Uncollectible receivables are debts owed by other parties for a business transaction. The type of research used in this study is a qualitative descriptive research method, using secondary data collected through the process of observation, interviews and documentation at PT. Tri Sapta Jaya Sibolga. The following data analysis techniques used are data reduction, data presentation, drawing conclusions and triangulation. In the results of interviews with PT. Tri Sapta Jaya Sibolga concluded that the amount of uncollectible accounts based on the age of the receivables obtained the value of uncollectible receivables as being 1-30 days old, which means current, 31-60 days meaning substandard, 91-180 days meaning doubtful, and 181-365 days means uncollectible, where in 2017 the condition of uncollectible receivables was 9,605,854,106, in 2018 it was 12,002,571,945, in 2019 it was 17,345,325,639, in 2020 it was 8,349,776,069 and in 2021 it was 8,638,971,561.56 The results of the study show that the cause of receivables is the weak credit administration and control system that occurs because creditors do not implement the system based on predetermined procedures.

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