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Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Published by Universitas Dian Nusantara
ISSN : 27470180     EISSN : 27470199     DOI : https://doi.org/10.59832/jpmk
Core Subject : Economy, Humanities, Social, Engineering,
Humanities Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK), e-ISSN 2747-0199 dan p-ISSN 2747-0180, is a research journal in Economics, Management, and Entrepreneurship published since 2020 by the Faculty of Business and Social Sciences, Universitas Dian Nusantara. This journal aims to disseminate research findings to academics, practitioners, students, and other interested parties in the field of management and entrepreneurship, including Financial Management, Marketing Management, Operational Management, Human Resource Management, Innovation Management, and Entrepreneurship, which are relevant to the professional development and practice of economic science. The editorial board welcomes manuscripts that have not been previously published by other media. The published research represents the personal opinions of the researchers and does not reflect the views of the editorial board. The journal is published biannually, with a publishing frequency in November and May, consisting of eight scientific articles. The selection of articles for publication in the JPMK undergoes a review process by the editorial team, considering the following criteria: compliance with standard journal publication requirements, research methodology employed, significance, and contribution of the research findings to the development of knowledge in Economics, Management, and Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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DAMPAK KEPEMIMPINAN, KOMPENSASI, LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN (PT INDOMARCO PRISMATAMA CABANG BEKASI) Ain Kezia Aritonang Aritonang; Wenny Desty Febrian
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 3 No 2 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v3i2.213

Abstract

Telah dilakukan penelitian tentang pengaruh kepemimpinan, kompensasi, dan lingkungan kerja terhadap kepuasan kerja karyawan PT. Indomarco Prismatama. Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinani, kompensasi, dan lingkungan kerja terhadap kepuasan kerja karyawan. Populasi dalam penelitian ini adalah seluruh karyawan kontrak PT Indomarco Prismatama Cabang Bekasi. Dengan menggunakan metode sampel jenuh, sebanyak 70 karyawan yang bekerja diambil sebagai sampel. Metode statistik yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Teknik pengumpulan data yang penulis gunakan dalam penelitian ini adalah dengan menggunakan kuesioner. Hasil dari penelitian ini menunjukkan bahwa(1) Kepemimpinan tidak berpengaruh secara signifikan terhadap kepuasan kerja karyawan (2) Kompensasi berpengaruh secara signifikan terhadap kepuasan kerja karyawan (3) Lingkungan kerja berpengaruh secara signifikan terhadap kepuasan kerja karyawan (4) Kompensasi, Kepemimpinan, dan Lingkungan Kerja berpengaruh secara signifikan terhadap kepuasan kerja karyawan.
STRATEGI DINAS TENAGA KERJA KOTA PEKANBARU DALAM MENINGKATKAN KESEMPATAN KERJA PENYANDANG DISABILITAS DI KOTA PEKANBARU Indriani Afriah; abdiana ilosa
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 3 No 2 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v3i2.214

Abstract

Penelitian ini memiliki tujuan agar mengetahui bagaimana strategi dan hambatan dalam meningkatkan kesempatan kerja penyandang disabilitas. Indikator Strategi yaitu Tujuan,Program dan Kebijakan. Tipe penelitian dalam meningkatkan kesempatan kerja penyandang disabilitas yaitu Deskriptif yaitu memprioritaskan observasi, wawancara dan dokumentasi sebagai alat pengumpulan data. Analisis data dalam penelitian ini menggunakan jenis deskriptif Analisa yang merupakan pemaparan serta menjelaskan secara rinci bagaiamana strategi dalam meningkatkan kesempatan kerja khususnya penyandang disabilitas. Dinas Tenaga Kerja Kota Pekanbaru merupakan Informan yang terdapat dalam penelitian dan Penyandang Disabilitas yang terdapat dalam penelitian  yang menjadi objek dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa strategi Dinas Tenaga Kerja Kota Pekanbaru Dalam Meningkatkan Kesempatan Kerja Penyandang Disabilitas membangun Unit Layanan Disabilitas (ULD) namun belum terealisasi dan juga memberikan program untuk memberikan keterampilan kepada penyandang disabilitas. Selain itu Dinas Tenaga Kerja Bersama Dinas Sosial dan Pemakaman Kota Pekanbaru juga memberikan bantuan berupa barang usaha sesuai dengan jenis usaha yang dimiliki oleh penyandang disabilitas.
PENGARUH KEPUASAN KERJA, MOTIVASI KERJA, DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION KARYAWAN DI RUMAH SAKIT BERSALIN (RSB) AVISENA Sadikin, Mochamad Rizki; Junaedi, Junaedi; Syamsunasir, Syamsunasir; Yasmin, Yasmin
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v4i1.217

Abstract

This study aims to examine and analyze the influence of job satisfaction, work motivation, and organizational commitment on turnover intention. A lesson from case of the desire of an employee to leave a company, specificly from AVISENA Maternity Hospital’s Employee perspective. The research was design by using conclusive, in causal type, with quantitative and survey methods. The sampling method used is saturation sampling and the data was analized by SEM-PLS with SmartPLS. Data was taken by giving self-administered questionnaire (SAQ) to 59 respondents. Respondents are AVISENA Maternity Hospital’s employee. The result shows that the job satisfaction, work motivation, and organizational commitment variable have a negative impact on turnover intention.
THE INFLUENCE OF THE AUDIT COMMITTEE, COMPANY SIZE, AUDIT TENURE, AND KAP REPUTATION ON GOING CONCERN AUDIT OPINIONS (EMPIRICAL STUDY OF TRADING, SERVICE AND INVESTMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2022 PERIOD Anggraeni, Dina; Mareta, Sigit
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v4i1.226

Abstract

A going concern audit opinion is an opinion given by the auditor stating whether there is doubt about the entity's ability to continue as a going concern. Going concern problems are complex and continue to exist, so factors are needed that are used as benchmarks in determining a company's going concern status. This research aims to examine the influence of the audit committee, company size, audit tenure, and KAP reputation about current audit opinions. The subjects of this research are trading, service, and investment companies listed on the Indonesian stock market. The sampling method used a purposive sampling technique for 183 companies. The data in this research was collected through non-participant observation methods by downloading data from the IDX. The results of hypothesis testing show that the variables company size and KAP reputation do not affect going concern audit opinion, while the variables audit committee and audit tenure have a significant effect on going concern audit opinion.
THE INFLUENCE OF COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND PROFITABILITY ON AUDIT REPORT LAG Susanti, Lena; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 2 (2024): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v4i2.227

Abstract

This research aims to investigate company size, KAP size, and profitability on Audit Report Lag. The research sample is derived from 74 companies in the Basic and Chemical Sector listed on the Indonesia Stock Exchange (BEI) during the period from 2019 to 2022. The study investigates the influence of company size, KAP size, and profitability on Audit Report Lag. The research methodology employed is quantitative research using SPSS version 26, 2019. The research type used is causal research, aimed at testing hypotheses regarding the influence of one or more independent variables on another dependent variable. The research findings state that Company Size, Audit Firm Size, and Profitability do not significantly impact the Audit Report Delay in companies within the Basic and Chemical Industry sector listed on the Indonesia Stock Exchange From 2019 to 2023.
THE INFLUENCE OF RETURN ON EQUITY, DEBT EQUITY RATIO, CURRENT RATIO, FIRM SIZE, AND PRICE EARNING RATIO ON STOCK PRICES OF MANUFACTURING COMPANIES IN THE CEMENT SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2022) Vivi Demitria Olla; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The capital market in Indonesia currently shows progress for the Indonesian economy. The capital market plays a crucial role as a means for business financing or obtaining funds from investors. Cement companies often serve as major contributors to a country's economy. This research aims to examine the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Firm Size, and Price Earning Ratio (PER) on the stock prices of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange during the period 2018-2022. The sample used consists of 6 companies. The research results provide evidence that Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) have an impact on stock prices. However, Firm Size and Price Earning Ratio (PER) do not affect stock prices. This research can enhance our understanding of the variables influencing stock prices.
DETERMINANTS OF TAXPAYER COMPLIANCE FACTORS IN BOTTLED DRINKING WATER COMPANIES Dantarini Mutiasari; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test whether the level of understanding of taxation, understanding of tax accounting, application of accounting and tax systems affects taxpayer compliance. This research is expected to contribute to increasing the level of compliance of taxpayers to the State. This research method uses a quantitative approach in associative form with the collection of questionnaire result data. The population in this study was determined by purposive sampling technique, where data obtained from the distribution of questionnaires. The data is used as primary data. The data analysis used was multiple linear regression with the help of SPSS 24 software. In this study obtained the results that understanding taxation, understanding tax accounting, application of accounting systems and taxes simultaneously to taxpayer compliance. Understanding taxation, understanding tax accounting has a significant effect on taxpayer compliance, while the application of accounting and tax systems does not have a significant effect on taxpayer compliance.
KINERJA BALAI BESAR PENGAWAS OBAT DAN MAKANAN(BBPOM) DI PEKANBARU DALAM PENGAWASAN OBAT ILEGAL DI APOTEK KOTAPEKANBARU Ikhwani Ratna; Fransiska, Mutia
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hasil penelitian ini dapat dipahami, kinerja Balai Besar POM Pekanbaru dalam pengawasan obat ilegal di Apotek Pekanbaru sudah baik, namun belum maksimal dilihat dari indikator yang ada yakni produktivitas, kualitas layanan, responsibilitas, akuntabilitas. Adapun faktor. Adapun faktor pendukung adalah adanya program-program yang melibatkan kerjasama dengan masyarakat. Kemudian   faktor   penghambatnya   yaitu keterbatasan staf Badan Pengawas Obat dan Makanan baik yang berada di pusat maupun di provinsi, pengawasan Badan Pengawas Obat dan Makanan yang dilakukan secara berkala dan acak sehingga sering disalahgunakan oleh pengusaha untuk mengambil kesempatan dalam kesempitan untuk memasukkan produk ke Indonesia pada periode saat tidak dilakukan pengawasan, kurang ketatnya sistem pengawasan, kurang dipatuhinya persyaratan- per-syaratan peredaran obat, masih rendahnya kesadaran hukum konsumen untuk melakukan pengaduan atau laporan kepada pemerintah ataupun lembaga perlindungan konsumen.
CAPACITY BUILDING OF CIBULEO TOURISM VILLAGE COMMUNITY IN DEVELOPING FEATURED PRODUCTS USING E-COMMERCE Herawati, Susetya; Wahyono, Herry; Padmono Putro, Harjono
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a research program conducted by Universitas Krisnadwipaya in Cibuleo TuguUtara Tourism Village, which aims to help the Cibuleo Tugu Utara Tourism Village community inincreasing the excellence of their local products through the e-commerce (electronic commerce) systemas a form of a new method phenomenon that provides modern business infrastructure through the internet. Tourism village development may take place through 4 (four) criterias: something to see, something to do, something to buy and something to learn. And this requires creativity and innovationfrom the village community. The role and availability of human resources is also very important inrealizing and improving the development of tourist villages. Therefore, one of the creativity andinnovation that can be done in this digital era is to build a modern business infrastructure through theinternet. Promotional media is very important for tourism village management in communicatingbusiness marketing of coffee planting and processing, village culinary, village tourismobjects andattractions. Thus, the purpose of using and utilizing internet media is to be able to help and facilitate (efficiently and effectively) in providing exposure to village tourism products and services for the wider community to encourage them to use this convenience regardless of space and time. The researchmethod uses a qualitative method with an Interactive Model popularized by Miles, Huberman andSaldana (2014). The results of the study recommend the e-commerce digital marketing model. Keyword: E-commerce, Human Resources, Tourism Village, Tugu Utara, Cibuleo.
PENGARUH GAJI DAN STANDAR OPERASIONAL PROSEDUR (SOP) TERHADAP KINERJA KARYAWAN PT MANDALA KARYA SENTOSA Tinambunan, Bimo; Sinaulan, Jeffry H.
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh gaji dan Standar Operasional Prosedur (SOP) terhadap kinerja karyawan di PT Mandala Karya Sentosa, sebuah perusahaan perdagangan retail yang beroperasi di beberapa cabang di bandara Soekarno Hatta dan Bandara Halim Perdana Kusuma. Melalui pendekatan kuantitatif, data dikumpulkan dan dianalisis untuk memahami hubungan antara variabel gaji, SOP, dan kinerja karyawan. Hasil analisis menunjukkan bahwa secara parsial, baik gaji maupun SOP memiliki pengaruh signifikan terhadap kinerja karyawan. Secara bersama-sama, kedua variabel tersebut juga memiliki pengaruh yang signifikan terhadap kinerja karyawan. Hasil ini menunjukkan bahwa aspek kompensasi dan prosedur operasional memiliki peran penting dalam membentuk kinerja karyawan. Penelitian ini memberikan kontribusi dalam pemahaman faktor-faktor yang mempengaruhi kinerja karyawan dan menyoroti pentingnya manajemen SDM yang efektif dalam meningkatkan produktivitas dan kinerja organisasi.

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