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Contact Name
Akim Manaor Hara Pardede
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akimmhp@gmail.com
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+6281370747777
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Kota medan,
Sumatera utara
INDONESIA
Jurnal Mahkota Bisnis (Makbis)
ISSN : -     EISSN : 28302273     DOI : https://doi.org/10.59929
Jurnal MAKBIS memiliki ISSN 2830-2273. MAKBIS menyediakan sarana publikasi nasional bagi para peneliti baik profesional maupun akademisi pada bidang penelitian yang berhubungan dengan Manajemen Sumber Daya Manusia, E-Marketing, Kewirausahaan, Manajemen Keuangan, Bisnis Syariah. Jurnal MAKBIS diterbitkan oleh Universitas Mahkota Tricom Unggul dengan metode peer-review, secara periodik (2 bulanan) pada bulan: Juni dan Desember
Articles 62 Documents
PENGARUH CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN PADAPERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2023 Ginting, Yessa Patricia; Pasaribu, Dompak; Situmorang, Duma Rachel
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.59

Abstract

This study aims to analyze the influence of corporate governance proxied by Managerial Ownership, investment opportunity set proxied by Market to Book Value of Asset and earnings quality proxied by Earnings Quality on company value proxied by Price to Book Value. A population of 47 banking companies listed on the Indonesian Stock Exchange, 11 companies were used as samples in this research. The sampling technique used is the purposive sampling method. Research data was obtained from the website www.idx.co.id and the company's official website. Then the data obtained was processed using the SPSS version 27 application. The research results showed that managerial ownership partially had a positive but not significant effect on Price to Book Value. Market to Book Value of Assets partially has a positive and significant effect on Price to Book Value. Earnings quality partially has a positive but not significant effect on Price to Book Value. Managerial ownership, Market to Book Value of Assets, and earnings quality simultaneously have a significant effect on Price to Book Value. The adjusted R square value is 0.935 or 93.5%, which means the research variable is able to explain Price to Book Value which is determined by Managerial Ownership, Market to Book Value of Assets, and Profit Quality by 93.5% while the remaining 6.5% is influenced by other factors outside this research.
PENTINGNYA DIGITAL MARKETING DALAM MENAIKKAN PENJUALAN PERUSAHAAN Putra, Ali Syah
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.61

Abstract

With the rapid growth of the internet and the increasing demand for digital content, digital marketing strategies have become increasingly crucial for modern businesses. These strategies leverage various platforms and digital tools to engage and communicate with target audiences, enhance brand awareness, drive sales growth, and strengthen customer engagement. While digital marketing presents numerous opportunities, businesses also face challenges such as building brand recognition, overcoming sales obstacles, and improving customer interaction. This paper comprehensively examines the impact of digital marketing strategies on brand awareness, sales growth, and customer engagement. The research employs both quantitative and qualitative approaches, combining empirical data with case study analysis. Additionally, this study explores the role of various platforms and digital tools in brand promotion and evaluates the influence of personalized marketing and interactive activities on increasing sales and customer engagement.
PENTINGNYA SUSTAINABILITY DALAM MENINGKATKAN PERFORMA PERUSAHAAN Arifin
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.62

Abstract

In recent decades, the market has become increasingly competitive, making it more challenging for businesses to achieve economic goals. At the same time, the pressure to achieve and maintain environmental sustainability has also risen. This study examines the factors influencing economic goals as well as the relationship between economic and environmental goals. There are innovation, customer focus, supplier relationships, network maturity, and strategic that will be the factors of economic sustainability. The study also demonstrates that both economic and environmental goals have a substantial impact on growth and that sustainability is essential for companies to ensure their long-term viability. Sustainability of company will be one of the factors of increasing company’s performance in financial and non financial.
CORPORATE SOCIAL RESPONSIBILITY UNTUK MENINGKATKAN NILAI PERUSAHAAN Andoko
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.63

Abstract

The concepts of Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) have gained significant prominence in recent years. Historically, the primary focus in business management was the company's financial performance. However, with the growing emphasis on mitigating climate change, generating profits for investors is no longer the sole consideration in business management. More investment metrics are now giving attention to environmental protection, social responsibility, corporate governance, and other aspects that promote coexistence and shared prosperity. CSR is a broad concept of sustainability, whereas ESG represents the approach to implementing CSR principles. Therefore, sustainable management is the overarching goal that businesses should aim for. Today, many companies prioritize CSR in shaping their corporate policies. Engaging in CSR activities is undoubtedly beneficial for enhancing a company’s image, but it also has inevitable effects on resource allocation. Therefore, it is important to assess the benefits and costs of CSR activities, particularly their impact on a company's financial performance.
PENINGKATAN MUTU AUDIT DALAM MENGHADAPI KECURANGAN PERUSAHAAN Martok, Yenni
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.64

Abstract

Fraud often occurs during the preparation of financial reports, where it is defined as a deliberate error or omission in the review or disclosure of financial statements. Implementing an audit system to prevent fraud in financial reporting is an essential task and responsibility of auditors. Auditors are required to present their findings clearly, transparently, and without ambiguity, demonstrating that they have considered the possibility of fraud and explaining the methods used in their examination. Additionally, auditors must be ready to act as internal controllers, utilizing their expertise and knowledge through the audit system to identify and address fraud within the organization during the recording of financial reports.
MANAJEMEN KEUANGAN UNTUK PERTUMBUHAN PERUSAHAAN Ciptawan
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.65

Abstract

This paper discusses the impact of financial management on the success of Small and Medium Enterprises (SMEs). Beginning with the definition of SMEs, it emphasizes that effective financial management is crucial for business sustainability. SME owners need to understand financial concepts, make informed decisions, and prioritize financial planning to ensure their business operates optimally.Real-world case studies illustrate how successful SMEs implement sound financial management strategies. Additionally, this research explores government policies and support in SME financial management, including assistance programs, tax incentives, and access to financial advisory services. Government interventions play a vital role in providing resources and guidelines that help SMEs manage their finances effectively.This paper also examines future developments that may influence SME financial management, such as advancements in technology (AI, blockchain, IoT) and regulatory changes. Furthermore, it discusses challenges in financial forecasting and the growing pressure to leverage data analytics and predictive modeling to enhance the accuracy of financial decision-making.
Efek Pasar Monopoli pada Ekonomi Indonesia: Peluang dan Dampaknya Maduwu, Aan Krisnawan; Pratama, Nico; Tampubolon, Arsyaf
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.66

Abstract

The monopoly market in Indonesia has a significant impact on the dynamics of the national economy. Monopoly practices, which are characterized by the dominance of one or a few companies in a sector, can cause market distortion, hinder business competition, and have an impact on consumer welfare. This article examines the effects of monopoly markets on the Indonesian economy with a focus on the opportunities and challenges they pose. Using a qualitative descriptive research method based on literature review, this article finds that monopoly, especially by State-Owned Enterprises (BUMN), has a double impact: on the one hand it supports economic stability and infrastructure development, but on the other hand it can reduce innovation and market efficiency. Tighter regulations and effective law enforcement are needed to prevent the negative impacts of monopoly and encourage healthy and sustainable competition.
ANALISIS KEBIJAKAN PENDISTRIBUSIAN ZAKAT DALAM UPAYA PENINGKATAN EKONOMI MUSTAHIK (STUDI KASUS PADA BAITUL MAL ACEH) Haiqal, Muhammad; Fajri, Heri; Nuzula, Mukhsin
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.69

Abstract

Peningkatan ekonomi pada mustahik merupakan salah satu tujuan pendistribusian zakat, dimana orang miskin (mustahik) tidak hanya mampu bertahan hidup dengan terpenuhinya kebutuhan dasar saja, tetapi juga harus mampu bekerja dan memenuhi kebutuhannya dan keluarganya secara mandiri. Kemandirian mustahik penting untuk memecahkan masalah ketimpangan, pengangguran dan kemiskinan dalam masyarakat. Hal ini hanya dapat tercapai jika kebijakan pendistribusian zakat mampu digunakan sebagai sarana pemberdayaan ekonomi masyarakat miskin (mustahik) yang akan meningkatkan kapasitas mereka dan memungkinkan mereka untuk berwirausaha sehingga mampu memenuhi kehidupan mereka sendiri. Penelitian ini menggunakan metode deskritif analisis. Adapun sumber data primernya diperoleh dari hasil wawancara, observasi dan dokumen dari Baitul Mal Aceh (BMA), sedangkan data sekunder diperoleh dari buku-buku dan tulisan-tulisan yang berkaitan dengan kajian ini. Penelitian ini menggunakan data field research atau penelitian lapangan, dengan menggunakan analisis kualitatif dan deskriptif analisis. Hasil penelitian menunjukkan bahwa Baitul Mal Aceh telah melakukan pengelolaan dan pendistribusian zakat yang sesuai dengan aturan yang berlaku untuk memberdayakan mustahik. Baitul Mal Aceh telah juga melakukan berbagai pengawasan atau evaluasi terhadap pendistribusian zakat yang sudah berjalan dengan baik namun terdapat beberapa hal yang belum sejalan dengan yang diharapkan. Baitul Mal Aceh (BMA) lewat program pemberdayaan ekonomi mampu meningkatkan ekonomi atau kesejahteraan mustahik.
PENGARUH DISIPLIN KERJA, PEMBERIAN REWARD DAN PENGETAHUAN MANAJEMEN TERHADAP KINERJA KARYAWAN PADA PT. PESONA INTI RASA Salsabillah, Fauziah Mei; Tambunan, Debora
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.76

Abstract

The purpose of this study is to determine how influential work discipline, reward provision and management knowledge are on employee performance at PT. Pesona Inti Rasa. The method used in this study is quantitative. The population in the study is 80 employees sourced from the personal management of PT. Pesona Inti Rasa, while the determination technique by researchers using saturated samples. The data sources in this study are from primary data and secondary data, while the data analysis method used in this study is multiple linear regression analysis. From the results of this study it can be seen that the questionnaire statement items are declared valid because the r count value> r table while the results of the reliability test of the research results obtained that all questionnaire statement items are declared reliable because the Cronbach Alpha value is above the reliable limit value. Partially, the influence of the work discipline variable (X1) has a positive and significant effect on employee performance (Y) where the work discipline variable has a t count value from the t table. Partially (one by one) the influence of the reward variable (X2) has a positive and significant effect on employee performance (Y) where the reward variable has a t count value from the t table. Partially (one by one) it is found that the influence of the management knowledge variable (X3) does not affect employee performance (Y) where the management knowledge variable (X3) has a calculated t value from the t table. and Overall (simultaneously) it is found that the influence of the work discipline variable (X1) and the provision of rewards (X2) has a positive and significant effect on employee performance (Y) because the calculated F value for the employee performance variable (X1) and the provision of rewards (X2) is > F.table, while the management knowledge variable (X3) does not affect employee performance (Y) because the calculated F value for the management knowledge variable (X3) < F.table. The results of the determination obtained by work discipline (X1) and the provision of rewards (X2) can show a strong relationship to employee performance.
PENGARUH KOMUNIKASI DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA PADA PT. MITRA AGUNG SWASTIKA Nasution, Muhammad Ilham
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.77

Abstract

This study aims to determine the effect of communication and organizational culture on employee job satisfaction at PT. Mitra Agung Swastika. The approach used in this study is to use an associative approach. The place in the preparation of this research was carried out at PT. Mitra Agung Swastika which is located at Jl. Gatot Subroto No. 30., Medan Petisah, Medan. This company is engaged in the field of fitness. The population and sample in this study were all employees of PT. Mitra Agung Swastika, totaling 80 people. This research instrument uses validity and reliability tests. Data analysis techniques use multiple regression tests and hypothesis tests and tests are carried out using SPSS Version 25 software. The results of the study indicate that communication influences employee job satisfaction at PT. Mitra Agung Swastika with a t-test value of 6.445> t table 1.991. Organizational Culture variables have a positive and significant effect on employee job satisfaction at PT. Mitra Agung Swastika with a calculated t value of 5.102> t table 1.991. Simultaneously, it is known that the significance value of 0.000 is smaller than 5% or 0.05 or the Fcount value = 199.448>Ftable 3.115 (df1 = k-1 = 3-1 = 2) while (df2 = n – k (80 – 3 = 77). Thus, it can be concluded that all independent variables, namely Communication and Organizational Culture, have a positive and significant effect on Employee Job Satisfaction at PT. Mitra Agung Swastika.