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INDONESIA
JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi
Published by Universitas Pawyatan Daha
ISSN : -     EISSN : 28288815     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) adalah sebuah jurnal yang dipublikasikan di Universitas Pawyatan Daha untuk mahasiswa dan juga masyarakat umum. JUMBA memuat berbagai artikel dengan kategori keilmuan Manajemen, Bisnis, dan Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 63 Documents
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PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN: Studi Pada TOYOTA AUTO 2000 Hasanudin Kediri Sri Astutik, Wahyuni; Setiyo Budi, Nunung
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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This study aims to determine the effect of leadership style and compensation on employee performance (study at Toyota Auto 2000 Hasanudin Kediri). The research variables used are Leadership Style (X1), Compensation (X2) and Employee Performance (Y). The data collection techniques are interviews, observations, literature studies and questionnaires. The analysis used in this study is validity test, reliability test, classical assumption test, multiple linear regression test, t test and F test using SPSS software program version 22. Based on tests conducted with multiple linear regression analysis, it is proven that the variables of Leadership Style (X1), Compensation (X2), partially or simultaneously have a significant effect on Employee Performance (Y) at Toyota Auto 2000 Hasanudin, and the variable that has the most dominant influence on employee performance is the leadership style variable.
ANALISIS EFISIENSI BIAYA DISTRIBUSI PRODUK UNILEVER TAHUN 2018 - 2020 PADA PT. ARINA MULTIKARYA SURABAYA Riyanah; Indriana Nikita, Nia
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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The purpose of this study is to determine the cost efficiency of Unilever's product distribution. The data sources that the authors use are primary data and secondary data. Data analysis used in this research is descriptive analysis and efficiency analysis. Whereas Unilever product distribution costs for 2018-2020 PT. Arina Multikarya is already efficient, with the distribution of products in cities that have a high efficiency value, namely in 2018 and 2019 it was 0.04% while in 2020 it was 0.03% with an average level of efficiency of 0.03% and an average return on investment of 27.94%, compared to out-of-town distribution using land transportation and out-of-town distribution using land and sea transportation, which is an average level of efficiency of 0.05% and an average return of investment of 19.24% for out-of-town distribution using land transportation and 0.04% and an average return of investment of 22.61% for out-of-town distribution using land and sea transportation.
PROSEDUR PERMOHONAN KREDIT PADA KOPERASI UNIT DESA GAMPENGREJO II Budiharto, Susetyo; Romaha, Nana
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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The purpose of the cooperative is to advance the welfare of members in particular and society in general. This study aims to determine the credit application procedure in the cooperative. Is a type of descriptive qualitative research using secondary data from the Village Unit Cooperative (KUD) Gampengrejo II Village Paron District Gampengrejo Kediri regency.According to the results of character evaluation (character) there are 0.19% of the total applicant does not meet the criteria. The results of the evaluation of ability (capacity) there are 0.18% of prospective debtors meet the criteria. The results of the evaluation regarding capital (capital) are around 0.11% of prospective debtors do not meet the criteria. The results of the evaluation regarding collateral (collateral) are around 0.12% of prospective debtors do not meet the criteria. The results of the evaluation regarding conditions (condition) are 0.14% of prospective debtors do not meet the criteria. The procedure for granting credit starts from submitting a credit application to disbursing credit. The internal control system implemented in granting credit is quite good, the supervision applied in it has been carried out directly in order to avoid the possibility of fraud.
PENGARUH PELAYANAN, HARGA SERTA CARA PEMASARAN TERHADAP PENJUALAN TOKO EMAS REJEKI KEDIRI Rohma, Miptaqul; Rosanita Purbaya, Gabriela
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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Abstract

From the results of this study it aims to determine the service in sales at the Rejeki Kediri gold shop which is very influential because good service can provide a sense of comfort to consumers. For the second hypothesis, it is rejected because prices do not affect sales, price fluctuations do not significantly affect existing sales, which affect sales, namely certain conditions such as inflation and the Covid-19 pandemic, in accordance with the shop owner's statement that prior to the Covid-19 pandemic sales the average shop is 35 million/day, during the covid-19 pandemic shop sales decreased by 43%, so the average value of sales during covid-19 was 10 million/day to 15 million/day. For the third hypothesis, it is accepted because good marketing to consumers will create a separate attraction so that consumers are willing to buy gold products from the Rejeki Kediri store, so that they can increase existing sales. This study used primary and secondary data analysis methods, while the data analysis used in this study was descriptive qualitative data analysis.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA PT. MUKTICITRA PERKASA Devy Yulvia Ratna Sary, Clara; Rosalia Purbaya, Serafi
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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Abstract

The role of the inventory accounting information system implemented by the company is expected to provide benefits to company leaders and managers, especially in decision making and in determining the steps to be taken by the company, especially in carrying out production process activities to run smoothly. Therefore, the inventory accounting information system is expected to be a supporting element for a company in supporting the smooth production process.The results of this study indicate that the recording of the accounting cycle should be carried out in accordance with the accounting system, where the data will start from the transaction to the time of reporting. The recording that occurs will be more planned and can find out the deviations that occur so that management can more easily make correction and improvement efforts earlier. Therefore, it is necessary to have better inventory management that can inform funding problems in the company.
PENGARUH STRATEGI PEMASARAN DALAM PENJUALAN ONLINE DI CV. ADIARKO DIGITAL TEAM Helmy Klau, Herlina; Risqi Amalia, Jian
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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At this time information technology has developed very rapidly, therefore many business people are using information technology systems to improve their digital technology-based businesses. This research aims to improve insight and work skills in the field of commercial electronic trading (e-commerce) or online. This type of research is descriptive research with an experimental approach. The data collection method used by researchers is to use observation and literature study. sales results in November amounted to 2609 products and December amounted to 3394 products, meaning that in December the company experienced an increase due to increased sales or consumer purchasing power rose at the end of the year. With the marketing strategy, it can be concluded that CV. Adiarko Digital Team has an effect on increasing sales results every month.
PENGARUH RETURN ON EQUITY DAN RETURN ON INVESTMENT TERHADAP HARGA SAHAM DI MEDIASI INVESTMENT OPPORTUNITY SET: SEKTOR PERTAMBANGAN BATUBARA 2017-2019 Rohma, Miptaqul; Devy Yulvia Ratna Sary, Clara
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 1 No 2 (2022): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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This study aims to determine the relationship between Return On Equity and Stock Price, the results showed a value of 0.561 with a t-count of 3.325 which is greater than t-table (> 1.96). Shows that Return On Equity has an influence on Stock Prices, which means that the high or low results of the calculation of Return On Equity affect the increase in Stock Prices. Meanwhile, the calculation results of Return On Investment to Investment Opportunity Set is -0.249 with a t-count of 1.883 which is smaller than t-table (<1.96) which means that the amount of Return On Equity does not affect the Investment Opportunity Set. It can be concluded that Return On Equity has an effect on Stock Prices but the Investement Opportunity Set mediating variable cannot affect the independent variables (Return On Equity) and the dependent (Share Price). The next objective is to determine the relationship between Return On Investment and Stock Price -0.308 with a t-count of 1.436 which is lower than t-table (<1.96) which indicates that Return On Investment has a negative effect on Stock Prices. Based on the path coefficient value of the effect of Return On Investment on the Investment Opportunity Set is 0.500 with t-count 3.062 which is higher than t-table (> 1.96), the higher the Return On Investment affects the Investment Opportunity Set, the conclusion is that Return On Investment is not effect on stock prices but affect the mediating variable (Investment Opportunity Set). Investment Opportunity Set affects the independent variable (Return On Investment) and the dependent variable (stock price). Information on the financial performance of coal mining is able to improve positive signals through the Investment Opportunity Set mediating variable, but Return On Equity does not respond positively to investors, investors respond more to financial performance as measured by Return On Investment.
IMPLEMENTASI PSAK 65 PADA LAPORAN KEUANGAN KONSOLIDASI PT. TELKOM INDONESIA TBK DAN ENTITAS ANAK Rohma, Miptaqul; Afendi, Dyana
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 2 No 1 (2023): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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It was found that PT. Telkom Indonesia Tbk. has applied PSAK 65 in its consolidated financial statements evidenced in the contingent consideration classified as equity or financial liabilities. Amounts classified as financial liabilities are subsequently remeasured at fair value where changes in fair value are recognized in profit or loss or when adjustments are recorded outside the measurement period. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with the related adjustments to goodwill. As of March 31, 2021 and December 31, 2020, the carrying values of the Group's trade receivables that were past due but not impaired were Rp.4,657 billion and Rp.4,217 billion, respectively. Measurement period adjustments are adjustments arising from additional information obtained during the measurement period, which may not exceed one year from the acquisition date, about facts and conditions that existed at the acquisition date.
PENELITIAN DAN PENGEMBANGAN MANAJEMEN SUMBER DAYA MANUSIA PADA SMP ISLAM DONOMULYO Hariono, Jefri; Klau, Herlina Helmy; Isnaeni, Diana
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 2 No 1 (2023): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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This research aims to develop a Human Resource Management quality system at Islamic Junior High School Donomulyo. This research and development use the Design Based Research method with the following steps: (1) Problem Identification (2) Identification of Objectives (3) Preparation of Product Design (4) Product Design Test (5) Evaluation of Product Design Test Results (6) Product Communication. The subject used is Donomulyo Islamic Junior High School, data obtained through observation and interviews, and questionnaires. The questionnaire answers use a Likert scale with 5 assessment categories (1) very inappropriate, (2) not feasible, (3) quite feasible, (4) feasible, (5) very feasible. The data analysis technique uses a percentage of the quality system tested by two academic validators and practitioners. The result of this research is a human resource management quality system at Donomulyo Islamic Junior High School with the following specifications: vision, mission, objectives, organisational structure, job description, quality policy and SOP (Standard Operating Procedure). The limitation in this research is that the scope of the research only covers Human Resource Management. For this reason, researchers suggest that future researchers conduct research and development on other substances.
PROMOSI MELALUI INSTAGRAM TERHADAP PENINGKATAN PENJUALAN Hanggondosari, Sri Utami
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 2 No 1 (2023): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
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Marketing management is the art and science of selecting target markets and attracting, retaining, and growing customers by creating, delivering, and communicating superior customer value. This study aims to analyse the level of sales and customer relations, and describe the implementation of promotional activities. The results showed that the effect of promotion through Instagram is the increase in sales of IndiHome service products. In terms of promotion through Instagram media, it results in increased sales. The implementation of promotional activities through Instagram affects good relationships with customers. And from the calculation of the correlation in sales is 0.995 or 9.5%.

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