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Jurnal Manajemen Dan Bisnis Ekonomi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 2985590X     EISSN : 29855918     DOI : 10.54066
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 295 Documents
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Kinerja Keuangan Sekolah Swasta Tingkat SMA/SMK/MA Kabupaten Karanganyar Dipengaruhi Akuntabilitas, Transparansi, dan PSAK No 45 Yasinta Ratna Ambarsari; Erna Chotidjah Suhatmi; Novemi Triyandari Nugroho
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.693

Abstract

The purpose of this study was to determine the effect of Accountability, Transparency, and PSAK No. 45 on the Financial Performance of Private Schools in their financial reporting. The objects of this research are the principles of accountability, the principles of transparency, PSAK NO 45, and the financial performance of private schools at SMA/SMK/MA level in Karanganyar Regency. Primary data is data used with quantitative and qualitative data types collected through interviews, questionnaires, observation, and documentation. The results of this study explain that partially the variables of Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency. Simultaneously the variables Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency.
Analisis Penerimaan Retribusi Parkir Pada Pasar Alok Terhadap Pendapatan Asli Daerah Kabupaten Sikka Tahun (2018-2020) Lusiana Lusiana; Henrikus Herdi; Pipiet Niken Auerlia
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.699

Abstract

The purpose of this research is to find out and analyze the Acceptance of Parking Retribution on Regional Original Revenue of Sikka Regency. The type of research used is descriptive-quantitative. Quantitative-descriptive is a method that aims to objectively create a picture or description of a situation using numbers starting from data collection, interpretation of the data as well as appearance and results. Data analysis techniques in this study use growth analysis formulas, effectiveness analysis formulas and contribution analysis formula. The results of this study indicate that the growth in parking fee receipts in Sikka district in 2018-2020 was not effective. The effectiveness of receiving parking fees in Sikka Regency from 2018-2020 is quite effective because parking officers are negligent in guarding the parking lot. The contribution of parking fee receipts to local revenue in Sikka district in 2018-2020 has fluctuated because revenue from parking fees is unequal each year and is unable to contribute to PAD.
Analisis Penerapan Akuntansi Keuangan Berdasarkan Standar Yang Berlaku Dalam Penyajian Laporan Keuangan (Studi Kasus Pada KSP Kopdit Suru Pudi Koting) Maksima Toyo; Wilhelmina Mitan; Emilianus Eo Kutu Goo
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.704

Abstract

This study aims to determine the application of financial accounting based on applicable standards in the presentation of financial statements at the Suru Pudi Koting Cooperative. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data analysis technique, namely qualitative data analysis, begins with the data reduction stage, data presentation and conclusion drawing and verification. The results of the study show that the Suru Pudi Koting cooperative has implemented SAK ETAP, but there are still some errors in the presentation of the balance sheet and calculation of operating results. The financial reports presented by the cooperative are not complete because they only apply 2 main reports, namely balance sheets and reports on calculation of operating results, while cash flow reports, changes in equity and notes on financial statements have not been implemented.
Pengaruh Karakteristik Individu, Kecerdasan Emosional Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Pekerjaan Umum Dan Penataan Ruang (PUPR) Kabupaten Bima Lia Lestari; Mulyadin Mulyadin
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.709

Abstract

This study aims to determine and analyze the influence of individual characteristics, emotional intelligence and work environment on employee performance at the Office of Public Works and Spatial Planning (PUPR) Bima Regency. The population of this study were all employees of the Public Works and Spatial Planning (PUPR) Office of Bima Regency, totaling 204 employees. The sample in this study were 89 employees who were determined based on a purposive sampling technique. Data collection was carried out through observation, interviews, questionnaires, and literature study. Data analysis techniques used in this study were validity test, reliability test, classic assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, t test, and f test which were processed using SPSS version 20.0. From the results of the study, the following results were obtained: (1) Individual characteristics partially influence employee performance at the Public Works and Spatial Planning Office (PUPR) of Bima Regency. (2) Emotional intelligence has no partial effect on employee performance at the Public Works and Spatial Planning (PUPR) Office of Bima Regency. (3) the work environment has a partial effect on employee performance at the Public Works and Spatial Planning (PUPR) Office of Bima Regency.
Analisis Kinerja Keuangan Pajak Daerah Berdasarkan Metode Value For Money Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan Tahun 2016-2020 Rizky Nurul Huda; Muhammad Arif; Kusmilawaty Kusmilawaty
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.710

Abstract

The background of this research is that tax collection is less than optimal by government agencies and the low revenue from parking fees is still low, even though parking fees are a potential tax sector if the government continues to maximize its collection. This is what causes a decrease in revenue because revenue targets are not realized properly. The aim of this research is to find out the condition of local tax financial performance as measured using the value for money method through economic ratios, efficiency ratios, and effectiveness ratios. The research was conducted at the Medan City Regional Tax and Retribution Management Agency. And using a qualitative descriptive approach, with data collection techniques, namely interviews and documentation, and the data analysis technique used is descriptive analysis. The results in this study indicate that the measurement of the Economic Ratio is in the Less Economical criteria by obtaining an average value of 72.62%, this shows that the Medan City BPPRD cannot carry out cost management in an economical way. The measurement of the Efficiency Ratio is in the Very Efficient criteria with an average of 9.16% obtained, these results show that the financial performance of the Medan City BPPRD is very efficient. The measurement of the Effectiveness Ratio is in the Very Effective criteria by obtaining an average value of 110.33%. This shows that the Medan City BPPRD has succeeded in managing its performance.
Analisis Kelayakan Usaha Industri Kecil Menengah Tas Di Kecamatan Tanggulangin Kabupaten Sidoarjo Putri Nadila Nindia Frisca; Muhammad Yasin
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.713

Abstract

Small and medium industries (SMIs) have contributed greatly to national economic growth and community welfare. The important role of the SMI sector can be seen from the employment of 12.39 million people or contributing 66.25% of the total workforce in the industrial sector. The important role of the SME sector can be seen from the absorption of 12.39 million workers or 66.25% of the total workforce in the industrial sector. SMEs are able to contribute to the growth of the non-oil and gas industry by 21.22%. This research uses a qualitative analysis method with primary and secondary data. Data were collected through literature study, observation, interviews and documentation conducted on six informants of bag entrepreneurs in Kedensari Village, Tanggulangin District, Sidoarjo Regency. Business feasibility analysis is determined using the cost and profit analysis formula. The formulas used are R/C ratio analysis, B/C ratio, and ROI. Based on the results of research conducted on six bag entrepreneurs in Kedensari Village, Tanggulangin Subdistrict, Sidoarjo Regency, the analysis of R/C ratio, B/C ratio, ROI shows the results >1 which indicates that the business is feasible. This shows that the value of profits earned by bag entrepreneurs is more than the total costs and business capital incurred during bag production.
Pengaruh Promosi, Potongan Harga Dan Pelayanan Terhadap Volume Penjualan (Studi Pada PT. Sumber Alfaria Trijaya) Alfamart Ahmad Refaldi; Kurniaty Kurniaty; Abdul Kadir
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.714

Abstract

This study aims to analyze: (1) The effect of promotions, discounts and services at PT. Sumber Alfaria Trijaya (Alfamart) (2) Sales Volume (Study at PT. Sumber Alfaria Trijaya (Alfamart). The research design is a quantitative study and uses several data collection methods which are collected directly by the researcher himself and obtained from the source to be specifically examined and recorded as well as those sourced from records at the company or other sources, namely by holding a library stadi, in the form of documents, notes and published and unpublished reports that have been compiled. The results showed 1) Promotion (X1) partially had a significant effect on sales volume (Y). Discounts (X2) partially have no significant effect on sales volume (Y). Service (X3) partially has no significant effect on sales volume (Y). The results of the F test prove that the variables Promotion (X1), Discounts (X2) and Service (X3) simultaneously have a significant effect on the Sales Volume variable (Y). This is because if the Promotion is comparable to the Discounted Prices and Services performed, it will automatically increase sales volume.
Pengaruh Pendapatan Pegadaian, Harga Emas, Dan Tingkat Inflasi Terhadap Penyaluran Kredit Cepat Aman (KCA) Pada PT. Pegadaian (PERSERO) Di Indonesia Hardian Syahputra; Nurjannah Nurjannah; Salman Salman
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.727

Abstract

The purpose of this study was to determine the effect of Pawnshop Income, Gold Prices and Inflation on Secure Fast Loan Distribution at PT. Pegadaian (Persero) in Indonesia. The type of research used is quantitative with time series data. The data analysis method used was multiple linear regression analysis using eviews 10 software. The results showed that pawnshop revenue had a positive and significant effect on the distribution of KCA at PT. Pegadaian (Persero) in Indonesia. The gold price has a positive and significant effect on KCA distribution at PT. Pegadaian (Persero) in Indonesia. Inflation has a negative and insignificant effect on the distribution of KCA at PT. Pegadaian (Persero) in Indonesia. Simultaneously, pawnshop revenue, gold prices, and the inflation rate have a positive and significant effect on the distribution of KCA to PT. Pegadaian (Persero) in Indonesia.
Analisis Laporan Keuangan Menggunakan Metode Vertikal Dan Horizontal Untuk Mengevaluasi Kinerja Keuangan Pada PT. Mandom Indonesia Tbk Ratih Purwasih; Aris Munandar
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.729

Abstract

This type of research is a qualitative descriptive research. The purposes of this research are (1) to find out and analyze financial performance based on vertical analysis of PT. Mandom Indonesia, Tbk, (2) To find out and analyze financial performance based on horizontal analysis of PT. Mandom Indonesia Tbk. The population in this study is the financial statements of PT. Mandom Indonesia Tbk for 20 years with a sample of 7 years. The results of the vertical analysis of PT. Mandom Indonesia, Tbk from 2015-2021 has been optimal. This can be seen from the total assets post which is greater than the total liabilities post. As for the vertical analysis of the profit and loss report, it shows that it is not optimal because of the large operating expenses which have experienced a significant increase and have affected operating income. It can be concluded that the financial performance of PT. Mandom Indonesia, Tbk optimal. And the results of horizontal analysis of PT. Mandom Indonesia, Tbk from 2015-021 has experienced a negative trend in its total assets, because it has decreased every year. On the total liabilities and equity of PT. Mandom Indonesia, Tbk is also experiencing a negative trend because it has decreased every year. Then in the 2015-2021 profit and loss report with a negative trend because the company's total revenue has decreased very significantly. Likewise, operating profit experienced a negative trend due to an increase in expenses that was greater than the increase in income, so that based on horizontal analysis the income statement still tended to be not optimal.
Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Prestasi Kerja Pegawai Dinas Sosial Kabupaten Bima Safira Safira; Khairul Amar
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.738

Abstract

This study aims to determine the effect of work discipline and work motivation on the work performance of employees of the Bima District Social Service. This type of research is associative. The research instrument used in this study was a questionnaire with a Likert scale. The population used in this study were all employees who worked at the Bima Regency Social Service Office with a total of 73 employees and a total sample of 37 civil servants. Data collection techniques used in this study were observation, questionnaires, interviews and literature study. The data analysis technique used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, multiple correlation coefficient, determination test, t test and f test. The results of the study show that partially or simultaneously the variables of work discipline and work motivation have a significant positive effect on the work performance of the employees of the Bima District Social Service.

Page 7 of 30 | Total Record : 295

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