Jurnal Bisnis, Manajemen, dan Akuntansi
Business Strategy: Strategic management, business models, competitive advantage, and corporate governance. Management: Organizational behavior, human resource management, leadership, operations management, and innovation management. Marketing: Consumer behavior, branding, digital marketing, and market research. Finance and Investment: Corporate finance, investment analysis, financial markets, and risk management. Accounting: Financial accounting, managerial accounting, auditing, taxation, and accounting information systems. Entrepreneurship: Start-ups, small business management, entrepreneurship education, and entrepreneurial finance. Sustainability and Corporate Social Responsibility (CSR): Sustainable business practices, CSR initiatives, and ethical business conduct.
Articles
21 Documents
<![CDATA[Pengaruh Net Profit Margin Dan Earning Per Share Terhadap Harga Saham PT. Lippo Karawaci Tbk. (Periode 2014-2023) ]]>
<![CDATA[Majdudah, Gina Sa’adatul]]>;
<![CDATA[Yusnita, Rita Tri]]>;
<![CDATA[Patimah, Titin]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.12
<![CDATA[ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Net Profit Margin dan Earning Per Share terhadap Harga Saham pada PT. Lippo Karawaci Tbk. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan metode deskriptif asosiatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Alat analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Berdasarkan hasil penelitian, dapat diketahui bahwa: (1) Net Profit Margin berpengaruh signifikan terhadap Earning Per Share pada PT. Lippo Karawaci Tbk. (2) Net Profit Margin dan Earning Per Share secara simultan berpengaruh signifikan terhadap Harga Saham pada PT. Lippo Karawaci Tbk. (3) Net Profit Margin tidak berpengaruh secara langsung terhadap Harga Saham pada PT. Lippo Karawaci Tbk. (4) Earning Per Share tidak berpengaruh secara langsung terhadap Harga Saham pada PT. Lippo Karawaci Tbk. (5) Net Profit Margin tidak berpengaruh signifikan terhadap Harga Saham Melalui Earning Per Share pada PT. Lippo Karawaci Tbk. ABSTRACT The research is conducted by the objective to know the effect of Net Profit Margin and Earning Per Share on Stock Price on PT. Lippo Karawaci Tbk. The method used in this study is a quantitative approach with associative descriptive methods. data collection technique used in this study is documentation. The data analysis tool used in this study is path analysis. Based on the results pf the study, it can be seen that: (1) Net Profit Margin has a significant effect on Earning Per Share on PT. Lippo Karawaci Tbk. (2) Net Profit Margin and Earning Per Share simultaneously have a significant effect on Stock Price on PT. Lippo Karawaci Tbk. (3) Net Profit Margin has no direct effect on Stock Price on PT. Lippo Karawaci Tbk. (4) Earning Per Share has no direct effect on Stock Price on PT. Lippo Karawaci Tbk. (5) Net Profit Margin does not have a significant effect on Stock Prices through Earning Per Share at PT. Lippo Karawaci Tbk.]]>
<![CDATA[Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Produktivitas Kerja CV. Sukahati Pratama Tasikmalaya ]]>
<![CDATA[Syahdila, Azrial Muhamad]]>;
<![CDATA[Sutrisna, Arga]]>;
<![CDATA[Wibawa, Gian Riksa]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.14
<![CDATA[This research was conducted with the aim of determining the influence of Organizational Culture and Work Environment on CV Work Productivity. Sukahati Pratama Tasikmalaya. The method used in this study is a quantitative method with a survey approach to primary data collection using the survey method. The survey method uses data obtained directly through a questionnaire distributed to 70 respondents who are employees of the CV.Sukahati Pratama Tasikmalaya Staff Management section. The technique used in this study is multiple linear regression analysis. Based on the results of the study, it can be seen that Organizational Culture and Work Environment simultaneously, have a significant effect on CV Work Productivity.Sukahati Pratama Tasikmalaya.Organizational Culture partially has a significant effect on CV Work Productivity. Sukahati Pratama Tasikmalaya, and the Work Environment partially have a significant effect on CV Work Productivity. Sukahati Pratama Tasikmalaya.]]>
<![CDATA[Pengaruh Promosi Dan Persepsi Harga Terhadap Keputusan Pembelian Toko Sajodo Snack ]]>
<![CDATA[Rahman, Resilva Amalia]]>;
<![CDATA[Lestari, Suci Putri]]>;
<![CDATA[Asyiah, Ai Kusmiati]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.15
<![CDATA[This research aims to determine the influence of promotion and price perception simultaneously on purchasing decisions Sajodo Snack Shop. The partial of promotion and price perception on purchasing decisions at Sajodo Snack Shop. The method used in this research is causal descriptive with a quantitative approach. With a research sample of 100 people as respondents from Sajodo Snack Shop consumers. The data used is primary data. The analytical tool used in this research is multiple linear regression using the SPSS version 25 application. The results of simultaneous testing of promotion and price perception have a significant effect on purchasing decisions. Partially, the promotion variable has a significant effect on purchasing decisions, as well as the price perception variable partially has a significant effect on purchasing decisions.]]>
<![CDATA[The Effect Of Self-Actualization And Appreciation On The Work Performance Of Employees Of The Bengkulu City Atr/Bpn Office ]]>
<![CDATA[Anggraini, Sari]]>;
<![CDATA[Cahya Susena, Karona]]>;
<![CDATA[Rahman, Abdul]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.16
<![CDATA[This study aims to determine the influence of self-actualization and appreciation on the work performance of employees of the ATR/BPN Office of Bengkulu City. This type of research is correlational, which is a study to find out the influence and level of influence between two or more variables without any effort to influence these variables. The method used in collecting data for this study is data collection by conducting direct research on the company ATR/BPN Office of Bengkulu City which is the object of this research by filling out a questionnaire. As a variable measuring tool in the questionnaire, a Likert scale model was used.The sample in this study was 94 people. The results of the study showed that self-actualization (X1) on the work performance of employees (Y) of the ATR/BPN Office of Bengkulu City with a tsig value of < α (0.001<0.05) and a ttable > tcal value (2.571> 1.68195) From the significance value obtained that the X1 variable had a negative effect on employee work performance (Y). The award variable (X2) on the work performance of employees (Y) of the ATR/BPN Office of Bengkulu City with a tsig value < α (0.004<0.05) and a ttable > tcount value (2.571> 1.68195) had a negative effect on employee work performance (Y). The value of Fsig < α 0.05 and Fcal > F table (16.373>2.83) so that it can be concluded that together the independent variable has a negative effect on the dependent variable.]]>
<![CDATA[Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Di Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Periode Tahun 2018-2022 ]]>
<![CDATA[Fadillah, Muhamad Rifki]]>;
<![CDATA[Askolani]]>;
<![CDATA[Oktaviani, Nita Fauziah]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.17
<![CDATA[Profitability is an important indicator for assessing a company's financial health and performance. The aim of this research is to determine the influence of Cash Turnover and Receivables Turnover on Profitability as measured by Return On Assets (ROA) simultaneously or partially. The data used in this research are the annual financial reports of Property and Real Estate companies listed on the Indonesian Stock Exchange (BEI) for the 2018-2022 period. The sampling method used was purposive sampling and 15 companies were obtained as samples. This research uses a quantitative descriptive approach. The data analysis technique used in this research is panel data regression analysis using E-Views 12. The results of this research can be concluded that Cash Turnover and Receivables Turnover simultaneously have a significant effect on Profitability. Meanwhile, Cash Turnover has a insignificant effect on Profitability, and Receivables Turnover has a significant effect on Profitability.]]>
<![CDATA[Analisis Perbedaan Perilaku Online Impulse Buying Gen Z Dan Gen Y Ditinjau Dari Hedonic Shopping Motivation (Survei Pada Pengguna E-Commerce Shopee di Wilayah Kota Tasikmalaya) ]]>
<![CDATA[Agustin, Laela]]>;
<![CDATA[Fitriadi, Budhi Wahyu]]>;
<![CDATA[Yusnita, Rita Tri]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.18
<![CDATA[This study aims to determine the differences in online impulse buying behavior of gen z and gen y in terms of hedonic shopping motivation in shopee e-commerce users in Tasikmalaya City. The research method used in this research is quantitative research with causality method and survey approach. The population in this study is not known with certainty. The sampling technique in this study is nonprobability sampling with a total sample size of 100 people who are shopee e-commerce users with group divisions, namely 50 gen z people and 50 gen y people. The type of data used is primary data obtained from questionnaires. The data testing techniques used in this study are validity test, reliability test and independent sample t-test and simple linear regression analysis using SPSS version 25. The results of this study indicate that there is no significant difference in Hedonic Shopping Motivation between Gen Z and Gen Y. There is a significant difference in Online Impulse Buying between Gen Z and Gen Y. Hedonic Shopping Motivation has a significant effect on Gen Z's Online Impulse Buying. Hedonic Shopping Motivation has a significant effect on Online Impulse Buying Gen Y.]]>
<![CDATA[Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham (Studi Pada Perusahaan Sub Sektor Tekstil Dan Garmen Periode 2018-2022 Yang Terdaftar Di Bursa Efek Indonesia) ]]>
<![CDATA[Ilhami, Tia Dian]]>;
<![CDATA[Rahwana, Kusuma Agdhi]]>;
<![CDATA[Wibawa, Gian Riksa]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2024): September ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i1.19
<![CDATA[The research aims to determine the influence of the Liquidity and Profitability on the share prices of textile and garment companies listed on the Indonesia Stock Exchange for the 2018-2022 period, both simultaneously and partially. This research uses quantitative research methods. The research sample was 13 textile and garment manufacturing companies obtained using a sampling technique, namely purposive sampling. The analytical tool used in this research is panel data regression using eviews 12. The research results show that partially the Liquidity variable does not have a significant effect on stock prices, while the Profitability variable has a significant effect on stock price in the sector. Textiles and garments listed on the IDX for the 2018-2011 period. Simultaneously, the variables Liquidity and Profitability have a significant effect on stock prices in the textile and garment sector listed on the IDX for the 2018-2022 period.]]>
<![CDATA[Analisis Korelasi Pearson Dalam Menentukan Hubungan Harga dengan Volume Penjualan Wardah Matte Lip Cream Pada Platform E-Commerce Shopee ]]>
<![CDATA[Ardhaneswari, Pande Putu Narisya]]>;
<![CDATA[Suwitra, I Wayan Candra]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March ]]>
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DOI: 10.70963/jbisma.v1i2.25
<![CDATA[This research aims to identify how much influence price has on Wardah Matte Lip Cream product volume on the online shopping site Shopee. The population of this research is all shops in the Jabodetabek area. The samples used in this research were 50 shops in the Jabodetabek area (Jakarta, Bogor, Depok, Tanggerang, Bekasi) that sell Wardah Matte Lip Cream. Proportional Random Sampling is the sampling method used, where data analysis is carried out using Parametric Analysis because this analysis must have a normal distribution. Statistical testing was conducted using the normality test and Pearson correlation. The outcome of the data studies indicate that price possesses negative effect on the volume of Wardah Matte Lip Cream products. This is proven through the Pearson correlation test that the sig (2-tailed) results show 0.002, which is below 0.05 which shows that there is a correlation between each test variable and the opposite (negative) bond characteristic, namely -0.422. The findings of this study demonstrate that, although there is a moderate correlation, cheaper prices are the reason why Wardah Matte Lip Cream products are purchased more often in cosmetics stores in the Jabodetabek area.]]>
<![CDATA[Analisis Akuntansi pada Piutang Usaha PT Asphalt Bangun Sarana Aspal Terhadap PSAK ]]>
<![CDATA[Amalia, Zahra Zafirah]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i2.139
<![CDATA[This journal article discusses the accounting treatment of trade receivables of PT Asphalt Bangun Sarana. PT Asphalt Bangun Sarana is a semi-manufacturing company in the asphalt processing industry. PT Asphalt Bangun Sarana makes sales to its customers, one of which is by credit sales, so that it will generate accounts receivable. PT Asphalt Bangun Sarana 's trade receivables consist of trade receivables from third parties and related parties. This analysis is carried out by checking the suitability of PT Asphalt Bangun Sarana 's accounting treatment related to recognition, measurement, recording, presentation and disclosure of PT Asphalt Bangun Sarana 's accounts receivable with the Statement of Financial Accounting Standards (PSAK). Based on the analysis that has been done, it can be concluded that the accounting treatment of PT Asphalt Bangun Sarana 's accounts receivable is in accordance with the accounting standards (PSAK) applicable in Indonesia.]]>
<![CDATA[Menjelajahi Faktor Penentu Keuangan Dan Non-Keuangan Dalam Opini Audit Kelangsungan Usaha Di Sektor Barang Konsumsi ]]>
<![CDATA[Rudiyanto, Rudiyanto]]>;
<![CDATA[Herlina, Herlina]]>;
<![CDATA[Saleh, M. Firdaus]]>
<![CDATA[ Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March ]]>
Publisher : <![CDATA[Utami Publisher ]]>
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DOI: 10.70963/jbisma.v1i2.151
<![CDATA[This article explores the analysis of the acceptance of audit opinion on going concern (OAGC) based on financial and non-financial factors. The factors studied include liquidity, solvency, profitability, and reputation of the accounting firm from 30 primary consumer goods industry companies. Our conclusions are based on logistic regression analysis of 150 observation data from 2019-2023. We obtain empirical evidence that OAGC is not formed from high or low liquidity (ROA) or solvency. However, it is significantly formed based on financial factors (profitability) and non-financial factors (auditors' reputation). This finding supports agency theory, which emphasizes the importance of transparency, accountability, and supervision to minimize conflicts of interest. The implications of this study highlight the importance of companies in increasing profitability and working with quality auditors. This finding can provide a strategic concept for management in decision-making and improve audit practices in the future.]]>
