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INDONESIA
Jurnal Bisnis, Manajemen, dan Akuntansi
Published by Utami Publisher
ISSN : -     EISSN : 30640407     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol. 1 No. 2 (2025): March" : 9 Documents clear
Analisis Korelasi Pearson Dalam Menentukan Hubungan Harga dengan Volume Penjualan Wardah Matte Lip Cream Pada Platform E-Commerce Shopee Ardhaneswari, Pande Putu Narisya; Suwitra, I Wayan Candra
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.25

Abstract

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.
Analisis Akuntansi pada Piutang Usaha PT Asphalt Bangun Sarana Aspal Terhadap PSAK Amalia, Zahra Zafirah
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.139

Abstract

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.
Menjelajahi Faktor Penentu Keuangan Dan Non-Keuangan Dalam Opini Audit Kelangsungan Usaha Di Sektor Barang Konsumsi Rudiyanto, Rudiyanto; Herlina, Herlina; Saleh, M. Firdaus
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.151

Abstract

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.
Pengaruh Budaya Kerja, Disiplin Kerja Dan Semangat Kerja Terhadap Prestasi Kerja Anggota Sat Lantas Polres Kabupaten Empat Lawang Teri Intaraga; Gayatri, Ida Ayu Made Ermeytha; Abi, Yudi Irawan
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.164

Abstract

The purpose of this study was to determine the influence of work culture on the work performance of Traffic Unit Members of Empat Lawang District Police. To determine the influence of work discipline on the work performance of Traffic Unit Members of Empat Lawang District Police. To determine the influence of work spirit on the work performance of Traffic Unit Members of Empat Lawang District Police. To determine the influence of work culture, work discipline and work spirit on the work performance of Traffic Unit Members of Empat Lawang District Police. The sample in this study was 43 Traffic Unit Members of Empat Lawang District Police. So the sampling technique used in this study was the saturated sampling method. Saturated sampling can also mean the method used to determine the research sample is to take the entire population based on certain characteristics or traits as the subject of the research. The calculation results obtained a regression equation, namely: Y = 15,048 + 0.515 (X1) + 0.367 (X2) + 0.239 (X3). This means that if the variables of work culture (X1), work discipline (X2) and work spirit (X3) are increased, they will increase work performance (Y). Testing the influence of Work Culture (X1) on Work Performance (Y), obtained a significant value of 0.000 <0.05, this means that Work Culture (X1) has a significant effect on the variable Work Performance (Y). Testing the influence of Work Discipline (X2) on Work Performance (Y), obtained a significant value of 0.004 <0.05, this means that Work Discipline (X2) has a significant effect on the variable Work Performance (Y). Testing the influence of Work Spirit (X3) on Work Performance (Y), obtained a significant value of 0.031 <0.05, this means that Work Spirit (X3) has a significant effect on the variable Work Performance (Y). The results of simultaneous calculations obtained a significant value, 0.000 <0.05, this means that the variables Work Culture (X1), Work Discipline (X2) and Work Spirit (X3) have a significant effect together on Work Performance (Y).
Hubungan Motivasi Kerja Terhadap Kinerja Pegawai Badan Keluarga Berencana Daerah (Bkbd) Kecamatan Ulu Musi Kabupaten Empat Lawang Alesandro, Cixo; Irwanto , Tito; Febliansa, M. Rahman
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.190

Abstract

Motivation is an impetus that arises from within an individual to carry out the tasks assigned. Motivation is very important in achieving employee performance. This study aims to determine the relationship of work motivation to employee performance at the Office of the Badan Keluarga Berencana Daerah (BKBD) of Ulu Musi District, Empat Lawang Regency. The data collection method in this study was to use a questionnaire and the analysis method was simple regression. The sample of this study amounted to 22 people.Based on the results of research and discussion, it is found that work motivation has a significant effect on employee performance at the Office of the Badan Keluarga Berencana Daerah (BKBD) of Ulu Musi District, Empat Lawang Regency. From the results of the Product Moment Correlation r test, it shows that there is a real and significant relationship between motivation and employee performance of 0.832 or 69.22%. The coefficient interval of 0.800 - 1.000 means that the level of relationship between work motivation and employee performance is very strong. The results of hypothesis testing with the t-test formulation show t- count> t-table, where: 2,962 > 1,720.In this study the authors provide advice to the Office of the Badan Keluarga Berencana Daerah (BKBD) of Ulu Musi District, Empat Lawang Regency in order to improve performance and productivity, it is necessary to have constructive and continuous motivation. Motivation does not always have to be material and financial, but motivation can be in the form of attention, encouragement of appreciation and praise which is no less important.
Pengaruh Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Di Badan Kesatuan Bangsa Dan Politik Provinsi Lampung Safitri, Nita Dwi; Selamat, Selamat
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.226

Abstract

The research investigates the less than optimal performance of employees of Badan Kesatuan Bangsa dan Politik Provinsi Lampung. It consists of three variables, namely, organizational culture, work discipline, and employee performance. The research aims to find about the levels of organizational culture, work discipline, and employee performance. In addition, it intends to find about the influence of organizational culture on employees performance, the influence of work discipline on employee performance, and the influence of organizational culture and work discipline on employee performance at the Badan Kesatuan Bangsa dan Politik Provinsi Lampung. The aim of this research is to determine the influence of organizational culture and work discipline on employee performance. The hypothesis in this research is that there is an influence of organizational culture and work discipline, both partially and simultaneously, on employee performance. The sample in this study consisted of 43 employees. Data collection techniques include observation, documentation and questionnaires. The data analysis method uses a quantitative approach with the help of SPSS version 21.0 statistical tools including calculation of validity tests, reliability tests, simple and multiple linear regression tests, t tests, F tests and coefficient of determination tests. The results of hypothesis testing show that the organizational culture partially has a positive effect on employee performance. work discipline has a positive effect on performance. Simultaneous hypothesis testing shows that the organizational culture and work discipline together have a positive effect on performance with a contribution of 87,5%, while the remaining 12,5% is a variation of other variables outside this research.
Pengaruh Motivasi Kerja Dan Promosi Jabatan Terhadap Kinerja Pegawai Di Sekretariat Dprd Kabupaten Lampung Barat Gunanto, Gunanto; Junaidi, Junaidi
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.227

Abstract

Improving the quality of work of government officials is aimed at supporting the state administration system in carrying out government administration functions, development functions and community service functions. Provisions of Peraturan Pemerintah Number 101 of 2000 about Pendidikan dan Pelatihan Jabatan Pegawai Negeri Sipil, namely increasing knowledge, skills and attitudes to be able to carry out structural position duties professionally based on the personality and ethics of Civil Servants (PNS) in accordance with the needs of their agency. The government seeks to improve the performance of its agencies in several ways, one of which is by creating a conducive employee promotion mechanism to foster high motivation to display their best performance. Job promotion is the process of moving an employee from one position to another, higher position. Job promotion is the process of moving an employee from one position to another, higher position. The aim of this research is to determine: 1. Work motivation on employee performance 2. The influence of position promotion on employee performance 3. The influence of work motivation and position promotion together on employee performance at the West Lampung Regency DPRD Secretariat. This research uses a quantitative descriptive research method, namely a research method that uses data in the form of numbers to analyze the facts found which aims to determine the relationship between variables in a population. The analysis used is simple and multiple regression. This research used 35 respondents. Based on the results of data analysis, the hypothesis answer was found as follows; There is an influence of Work Motivation (X1) on Performance (Y) at the West Lampung Regency DPRD Secretariat, with a level of influence (R-square) of 72.5%. There is an influence of Position Promotion on Performance at the West Lampung Regency DPRD Secretariat with an influence level of 62.2%. There is an influence of Work Motivation and Position Promotion together on employee performance at the West Lampung Regency DPRD Secretariat, with an influence level of 75.4%
Pengaruh Kompetensi Pegawai Dan Lingkungan Kerja Terhadap Kualitas Layanan Pegawai UPTD Puskesmas Natar Kecamatan Natar Kabupaten Lampung Selatan Septina, Nita; Josiah , Trisnowati
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.231

Abstract

This study aims to analyze the impact of employee competence and work environment on the quality of services at UPTD Puskesmas Natar, Natar District, South Lampung Regency. The background of this research is based on the importance of puskesmas as a basic health facility that provides comprehensive, integrated, equitable, acceptable, and affordable health efforts for the community, in accordance with Permenkes No. 43 of 2019. UPTD Puskesmas Natar faces various challenges in enhancing the competence of medical personnel, creating a conducive work environment, and maintaining the quality of health services.Service quality is the extent to which the services provided by an organization meet or exceed customer expectations. To ensure consistent service quality, it is essential to identify the factors affecting service quality, including employee competence and the work environment. The method used in this study is a questionnaire. The sample size of this study is 44 respondents. Statistical tests were conducted using multiple linear regression.Based on the research results, it is found that employee competence and work environment individually or jointly influence the service quality at UPTD Puskesmas Natar. This is evidenced by the employee competence variable (X1) affecting service quality (Y) by 68.1%. The work environment variable (X2) affects service quality (Y) by 66.1%. The employee competence variable (X1) and the work environment variable (X2) jointly affect service quality (Y) by 85.3%. This means that an increase in employee competence and the work environment will lead to an increase in service quality, and vice versa. Therefore, in order to improve service quality, it is necessary to consider the contributions of employee competence and the work environment.
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Pegawai Di Dinas Perumahan Dan Kawasan Permukiman Kabupaten Mesuji Polorina, Endang; Parela , Epi
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): March
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v1i2.232

Abstract

In improving employee performance, one of the factors is paying attention to the work environment, be it the physical work environment or the non-physical work environment. Another factor that influences performance is work stress. Stress is a condition that puts pressure on a person's self and soul beyond the limits of their abilities. An employee who is stressed will have a bad impact on his health and disrupt his work. The problem with work stress in this research is that stress due to pressure from organizational targets is also often experienced by employees so that it disrupts the work situation and there is less concentration in completing their tasks and there are some employees who are less skilled at their work so they don't know what they want to do which puts pressure on them. increase. This research aims to determine the influence of organizational culture and work environment on employee performance at Dinas Perumahan dan Kawasan Permukiman Kabupaten Mesuji.The type of research used in this research is quantitative field research, namely research that emphasizes analysis of data in the form of numbers and the research examines real life in the field, in this case the object being studied. This research used 48 research respondents. Based on data analysis, a hypothetical answer has been found, namely as follows; There is an influence of the work environment (X1) on employee performance (Y), with an influence level of 31%. There is an influence of work stress (X2) on employee performance (Y) with an influence level of 17.5%. There is an influence of the work environment (X1) and work stress (X2) together on employee performance (Y) with an influence level of 42.5%.

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