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Jurnal Ilmiah Niaga Bisnis Elektronik
Published by STIE-IBEK Pangkalpinang
ISSN : -     EISSN : 28304896     DOI : https://doi.org/10.61533/jinbe.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Niaga Bisnis Elektronik (JINBE) adalah jurnal yang diterbitkan sebanyak 1 kali (November) dalam satu (1) tahun oleh LPPM STIE-IBEK Pangkalpinang, mencakup Ekonomi, Perniagaan Elektronik dan Bisnis Digital. Penerbitan JINBE bertujuan sebagai sarana para peneliti untuk menyerbarluaskan karya yang dihasilkan kepada kalangan luas serta sebagai sumber bagi peneliti lainnya mendapatkan ilmu dalam bidang Bisnis Elektronik. 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 48 Documents
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ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PENGELUARAN DANA KAS KECIL (STUDI KASUS PT. SUMBER BAHAGIA KARGO EKSPRESS) Natalia, Yolanda; Novika; Tigor , Ryan Hasianda
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.296

Abstract

This study aims to analyze the internal control system on petty cash disbursements at PT. Sumber Bahagia Kargo Ekspress which has been decided through standard operational management policies. Researchers also use the approach in this research study of literature. Based on the analysis in this study, the internal control system for petty cash disbursements has not been running effectively (theoretical comparisons and research findings in the field) at PT. Sumber Bahagia Kargo Ekspress. The results of the study show that there is no serial number printed on each proof of petty cash disbursement and petty cash disbursement documents that have been made that are not stamped with the mark "PAID" or a valid stamp if they have been paid. Another finding is that management still performs dual duties and authorities; namely the Accounting function and the Financial Management function.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA PT. ENSEVAL PUTERA MEGATRADING, TBK CABANG PANGKALPINANG Yori; Novika; Panjaitan, Fery
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.297

Abstract

This study uses primary data with quantitative descriptive. The data used in this study is in the form of questionnaires to 52 employees. The sampling technique is the same as the total population at PT. Enseval Putera Megatrading, Tbk Pangkalpinang Branch. The data analysis method used is descriptive statistics with hypothesis testing using multiple linear regression processed with JASP. The results of the study show (1) Control Environment has no partial effect on employee performance with a significance value of 0.813. (2) Risk assessment has no partial effect on employee performance with a significance value of 0.239. (3) Control activities have no partial effect on employee performance with a significance value of 0.230. (4) Information and Communication has no partial effect on employee performance with a significance value of 0.968. (5) Monitoring has a partial effect on employee performance with a significance value of 0.020. (6) Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring have a simultaneous effect with a significance value of 0.001.
PENGGUNAAN LABA, ARUS KAS DAN LEVERAGE UNTUK MEMPREDIKSI KONDISI KEUANGAN FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRASPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2021 (STUDI KASUS PT GARUDA INDONESIA) Sadili, Sherly Marcella; Maharani, Yunita; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.307

Abstract

The purpose of this study was to determine the effect of cash flow and earnings on financial distress. Data was obtained form secondary data, which was obtained from parties in the form of publication reports for the 2015-2021 period (case study of PT Garuda Indonesia). The financial distress measurement method uses the Altman z-score method. The results of the study show (1) Profit has no significant effect on predicting financial distress. (2) Cash flow has no effect on predicting financial distress conditions. (3) Leverage has no effect on predicting financial distress conditions. And simultaneously this study states that profit, cash flow and leverage have no effect on predicting financial distress.
ANALISIS PENGARUH KUALITAS PELAYANAN, LOKASI, HARGA SERVICE TERHADAP KEPUASAN PELANGGAN DI BENGKEL MOTOR COMS Claudia, Vallen Gennysia; Panjaitan, Fery; Zamhari
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.311

Abstract

This research was entitled: “Analisis Pengaruh Kualitas Pelayanan, Lokasi, Harga service Terhadap Kepuasan Pelanggan di Bengkel Motor Coms”. The purpose of this study was to determine the effect of direct marketing on purchasing decisions either simultaneously or partially. This research was conducted from January 2023 to June 2023. The method used in this study is descriptive with a quantitative approach with the aim of finding the relationship between the independent variables (Service Quality, Location, Service Price.) and the dependent variable (Customer Statisfaction) using a statistical formula. While the statistical formula used to test the hypothesis of Multiple Linear Analysis. The sample in this study amounted to 94 people. The results of the study prove that: (1) Service quality has an effect on Customer Statisfaction,tcount value is 2.704 greater than the ttable 1.98667.(2) Location does not affect Customer Statisfaction value of tcount -1523 is smaller than ttable 1.98667. (3) Service price has an effect on Customer Statisfaction,tcount value is 3.470 greater than the ttable 1.98667.
ANALISIS PENGARUH KUALITAS PELAYANAN, CITRA PERUSAHAAN, DAN KEPUASAN, TERHADAP LOYALITAS (STUDI KASUS PADA PT. MNC SEKURITAS PANGKALPINANG Sella, Alvonsus Niko; Zamhari; Panjaitan, Fery
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.313

Abstract

The method used in this research is a descriptive method with a quantitative approach to find the relationship between the independent variables (service quality, corporate image, and satisfaction) with the dependent variable (loyalty) using statistical formulas. While the statistical formula used to test the hypothesis is multiple linear regression analysis, the sample in this study amounted to 67 people. The test results for the service quality variable (X1) where tcount (4.486) > ttable (1.669) mean that the service quality variable (X1) has a partial effect on loyalty (Y). The test results for the company image variable (X2) where tcount (-0.221) < ttable (1.669) mean that the corporate image variable (X2) has no partial effect on loyalty (Y). The test results for the satisfaction variable (X3) where tcount (7.121) > ttable (1.669) mean that the price variable (X3) has a partial effect on loyalty (Y).
ANALISIS KINERJA KEUANGAN DENGAN MENGUKUR TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RISK PROFILE, GOOD GOVERNANCE, EARNINGS, AND CAPITAL (RGEC) (STUDI KASUS PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK) Putri, Vanessa; Maharani, Yunita; Mulyani, Hendarti Tri Setyo
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.316

Abstract

This study aims to analyze the financial performance of PT Bank Tabungan Negara (Persero) Tbk by measuring the health level of banks using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) in accordance with Bank Indonesia Regulation No. 13/PBI/2011. This type of research is quantitative research and uses secondary data sources in the form of annual reports from PT Bank Tabungan Negara (Persero) Tbk for 5 years, from 2018 to 2022 downloaded from the Bank BTN website. The analysis technique used in this research is descriptive with the method of risk profile, good corporate governance, profitability and capital (RGEC). The results of this study are expected to contribute more comprehensively in weighing and making the right management decisions for PT Bank Tabungan Negara (Persero) Tbk in the future from seeing how their financial performance and bank health over the past 5 years. The results showed that PT Bank Tabungan Negara (Persero) Tbk for the period 2018-2022 was ranked second with a healthy predicate, which shows that the financial performance of PT Bank Tabungan Negara (Persero) Tbk over the past 5 years has been good and Bank BTN is considered capable of dealing with significant negative influences from changes in business conditions and other external factors.
ANALISIS PENGARUH SERVQUAL TERHADAP KEPUASAN PELANGGAN PT. AMARTHA MANUNGGAL PRIMA CABANG PANGKALPINANG (STUDI KASUS PADA ID EXPRESS CABANG PANGKALPINANG) Anne, Angeline Putri; Zamhari; Oktalina, Gayatria
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.327

Abstract

The research method uses a quantitative descriptive approach. The data collected by distributing questionnaires to 93 respondents in this study were Pangkalpinang ID Express customers. The sample is determined by using purposive sampling technique. Data analysis used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, Simultaneous Test (F Test), and Partial Test (t Test) which were processed with JASP. The results show (1) Tangibles had no partial effect on customer satisfaction with a significance value of 0.815 > 0.05 and a tcount value of 0.235 < a ttable value of 1.66235. (2) Reliability has a partial effect on customer satisfaction with a significance value of 0.040 <0.05 and a tcount of 2.090 > of a ttable value of 1.66235. (3) Responsiveness has a partial effect on customer satisfaction with a significance value of <.001 <0.05 and a tcount of 4.431 > of a ttable value of 1.66235. (4) Assurance has no partial effect on customer satisfaction with a significance value of 0.124 > of 0.05 and a tcount of 1.552 235 < of a ttable value of 1.66235. (5) Empathy has a partial effect on customer satisfaction with a significance value of <.001 <0.05 and a tcount of 4.693 > of a ttable value of 1.66235. (6) Tangibles, Reliability, Responsiveness, Assurance, Empathy simultaneously influence customer satisfaction with a significance value of 0.001 <0.05 and fcount value 52.205 > than ftable value 2.71.
10.61533 ANALISIS PRINSIP AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS DALAM PENGELOLAAN KEUANGAN SEKOLAH DASAR SWASTA SANTA THERESIA I PANGKALPINANG Angel, Brenda; Novika; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.355

Abstract

This research is an analysis of the principles of accountability, transparency and effectiveness of school financial management at the Santa Theresia I Pangkalpinang Private Elementary School. This research aims to evaluate the application of the principles of accountability, transparency and effectiveness of school financial management at Santa Theresia I Pangkalpinang Private Elementary School. The method that researchers use is a qualitative descriptive analysis method where data collection uses observation, interview and documentation techniques. In this research, the author interviewed several sources including: School Principal, School Treasurer, and Chair of the School Committee. The research results show that Santa Theresia I Pangkalpinang Private Elementary School has demonstrated a commitment to accountability, legal compliance and integrity in its financial management. However, there are still areas that need improvement, such as increasing information transparency, active involvement of school committees, and evaluating the effectiveness of educational programs. Financial documentation is good but access to information is still limited, and supervision of the use of funds is not optimal. For future research, it is recommended to carry out further evaluation of the implementation of the recommendations proposed in this research. Additionally, the research focus could be expanded to explore the impact of improvements in school financial management on student academic achievement and parental satisfaction. Longitudinal studies can also be conducted to see developments and changes in school financial management practices over time.
10.61533 PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS SEKOLAH JENJANG SD DI KECAMATAN PANGKALANBARU) Wandari, Melanda; Oktalina, Gayatria; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.363

Abstract

This study aims to examine the effect of HR Competence, Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements of School Operational Assistance Funds at the Pangkalanbaru District Elementary School level. The population in this study were elementary schools that were willing to conduct research in Pangkalanbaru District with a total sample of 13 elementary schools and a total of 37 respondents. Data collection techniques using Purposive Sampling techniques with Quantitative research methods using Questionnaires. Analysis techniques used are descriptive statistical analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that HR Competence has a positive and significant effect on the Quality of BOS Fund Financial Statements, Accounting Information Systems has no effect on the Quality of BOS Fund Financial Statements, and Control Systems has a positive and significant effect on the Quality of BOS Fund Financial Statements.
10.61533 PERAN SISTEM KEUANGAN DESA ONLINE (SISKEUDES) DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA BENTENG KECAMATAN PANGKALAN BARU KABUPATEN BANGKA TENGAH Saputra, Andre; Panjaitan, Fery; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.364

Abstract

This research aims to find out how big the role of the Online Financial System (SISKEUDES) is in improving the quality of village financial accountability in Benteng Village, Pangkalan Baru District, Central Bangka Regency. The research method used in this research is qualitative with data collection techniques obtained from interviews and documentation. There were 4 informants in this research, namely the Village Head, Village Secretary, Finance Head and Planning Head. From the results obtained during the research, it can be concluded that the presence of SISKEUDES in Benteng Village helps the village accountability process to the local government and community with the village financial reports produced by this application. Then regarding the accountability of village financial reports, judging from the vertical and horizontal accountability indicators, the reporting and accountability of the Benteng Village Government has been said to be good or accountable. Benteng Village has implemented SISKEUDES which is adapted to Permendagri No. 20 of 2018 concerning Village Financial Accounting so that the quality of reporting can be accounted for based on applicable village accounting. Although there are still problems with the application which often causes errors.

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