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INDONESIA
Jurnal Mahkota Bisnis (Makbis)
Published by Universitas Mahkota Tricom Unggul
ISSN : -     EISSN : 28302273     DOI : https://doi.org/10.59929
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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PENGARUH PENGALAMAN DOSEN DAN FASILITAS KULIAH TERHADAP MINAT BELAJAR MAHASISWA DI UNIVERSITAS MAHKOTA TRICOM UNGGUL Syahfendy, Harman; Novirsari, Emma; Theodora, Eka Martyna
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.v4i1.78

Abstract

This study aims to determine the effect of Lecturer Experience and Lecture Facilities on Student Learning Interest at Mahkota Tricom Unggul University. This study uses a quantitative method with a survey method involving 335 people as respondents from the population and a sample of 77 people using the Slovin formula. The results of the study indicate that lecturer experience has a positive and significant effect on student learning interest, seen from the lecturer experience figure (0.000) which is smaller than the alpha 5% (0.05) or t count 3.879 > t table 1.992. The results of the study of the lecture facility variable have a positive and significant effect on student learning interest, reviewed from the figures, namely the lecture facility variable (0.000) which is smaller than the alpha 5% (0.05) or t count 4.088 > t table 1.992. From the results of the coefficient of determination, it is explained that the learning interest of Mahkota Tricom Unggul University students is caused by lecture facilities and lecturer experience by 39.7%, the remaining 60.3% is influenced by other variables not examined in this study.
SISTEM ADMINISTRASI PAJAK PENGHASILAN (PPH) 21 PADA KOPERASI PURNA KARYA PERTAMINA (PURNAMA) CABANG MEDAN Hariati, Hariati; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
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.v4i1.79

Abstract

Pertamina Retired Work Cooperative (Purnama) is a Private Institution engaged in the field of 3 Kg LPG Agency in Medan City whose activities are distributing 3 Kg LPG to LPG Bases in Medan City and serving PT Pertamina (Persero) Retirees in terms of Annual Data Reporting and Reporting of Deaths, Ended Retirements and Widow/Widower Pension Transfers and 3 Kg LPG Bases that collaborate with this agency are Retired Employees of PT Pertamina (Persero) who want to have business activities after retirement. The object of this research is the Medan Branch of the Pertamina Retired Work Cooperative. Data collection was carried out by interviews, observations and documentation at the Medan Branch of the Pertamina Retired Work Cooperative. The collected data were evaluated using quantitative and qualitative techniques, namely analysis based on statistical calculations in the form of numbers (amounts) and analyzed in the form of descriptions which will then be systematically arranged into a Final Project. The results of the research on the hypothesis indicate that 1. The calculation and procedure for withholding Income Tax Article 21 at the Pertamina Purna Karya Cooperative, Medan Branch, as the collector of Income Tax Article 21 has not been implemented properly in accordance with the specified time and rate. The implementation of Income Tax Article 21 has not been implemented properly because the deduction of tax debt has not been made directly to the employee's payroll. So that income tax payments have not been made in accordance with the specified time.
ANALISIS ASET LANCAR DAN TIDAK LACAR PADA PT MAHKOTA GROUP Tbk Rifkawati, Rifkawati; Pasaribu, Deby Siska Oktavia; Theodora, Eka
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.v4i1.80

Abstract

Analysis of current and non-current assets at PT. Mahkota Group Tbk. Based on the results of the research and discussion that have been presented previously, it can be concluded from the research regarding the analysis of current assets and non-current assets of PT. Mahkota Group Tbk. Current Assets Assets are the amount of money stated on the economic resources owned by the company, whether in the form of money, goods and rights guaranteed by law or certain parties arising from transactions or events in the past. How the company can be input on how the results of the analysis of current assets and non-current assets at PT. Mahkota Group Tbk. For the author, it can add knowledge and insight about matters related to the analysis of current assets and non-current assets. For further researchers, it can be a source of reference and contribution in terms of the analysis of current assets and non-current assets.
EVALUASI SISTEM PEMBERIAN KREDIT STUDI KASUS PADA PT BPR ASIA BINTANG CEMERLANG Rahayu, Sri; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
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.v4i1.81

Abstract

The purpose of this study is to determine: 1) Whether the credit granting system implemented by PT BPR Asia Bintang Cemerlang is appropriate according to the existing theory. 2) Whether the internal control system of credit granting implemented by PT BPR Asia Bintang Cemerlang is effective. This type of research is a case study. Data collection techniques used are interviews, documentation and questionnaires. To answer the first problem, it is done by comparing the credit granting system according to the theory with the credit granting system that exists in PT BPR Asia Bintang Cemerlang. Meanwhile, to answer the second problem, namely by analyzing the implementation of internal control and with compliance testing using the Stop-or-go Sampling method with the following steps: 1) determining the attributes to be examined, 2) determining the population to be sampled, 3) determining the level of reliability and DUPL, 4) determining the first sample to be taken, 5) creating a Stop-or-go Decision table. Based on the results of the data analysis, it can be concluded that the credit granting system in PT BPR Asia Bintang Cemerlang Medan is in accordance with the underlying theory and the internal control system implemented by PT BPR Asia Bintang Cemerlang Medan is effective. This can be seen from the fulfillment of the elements in existing internal control and from compliance testing of samples, no errors were found or errors were equal to 0.
EFEKTIVITAS PENGELOLAAN KAS KECIL SEMESTER I TAHUN 2021 GUNA MENDUKUNG KELANCARAAN KEGIATAN BIDANG ADMINISTRASI PADA PT. INDONESIA POWER Purnama, Martina Wulan; Pakpahan, Dewi Rafiah; Juliansyah, Roni
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.v4i1.82

Abstract

Effectiveness is a condition that states success in carrying out an activity to achieve predetermined goals. In a company, petty cash has an important role in operational activities, to find out about the application of petty cash accounting at PT. Indonesia Power, the Company's main business activities currently focus on providing electricity through electricity generation and as a provider of operation and maintenance services for power plants that operate power plants spread across Indonesia. In daily petty cash operational activities, a fixed fund system method is used. The type of research used is qualitative descriptive analysis. Petty cash funds are usually available in every company, this is because many small needs are impractical if paid by check. Likewise with PT. Indonesia Power.
Pengaruh Brand Awareness terhadap Keputusan Pembelian Produk Dimsum di Restoran Nelayan: Studi pada Konsumen di Kota Medan: Indonesia Manullang, Yosua; Moksa , Shinju Valentino
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh brand awareness terhadap keputusan pembelian produk dimsum di Restoran Nelayan, salah satu pelopor restoran kuliner di Kota Medan. Brand awareness menjadi elemen penting dalam strategi pemasaran karena menciptakan kedekatan konsumen terhadap merek dan memengaruhi perilaku pembelian. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linear sederhana. Sampel penelitian sebanyak 80 responden diperoleh melalui metode incidental sampling. Instrumen pengumpulan data berupa kuesioner dengan skala Likert yang telah diuji validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa brand awareness memiliki pengaruh positif dan signifikan terhadap keputusan pembelian, dengan nilai koefisien determinasi (R²) sebesar 0,645 yang berarti 64,5% variasi keputusan pembelian dapat dijelaskan oleh brand awareness. Uji t dan uji F juga menunjukkan nilai signifikansi < 0,05, yang menegaskan bahwa variabel brand awareness secara statistik signifikan memengaruhi keputusan pembelian. Model regresi memenuhi seluruh uji asumsi klasik. Penelitian ini menyimpulkan bahwa peningkatan brand awareness secara langsung berdampak terhadap peningkatan minat dan keputusan pembelian konsumen, sehingga strategi komunikasi merek perlu diperkuat untuk meningkatkan daya saing di pasar kuliner lokal. Keywords: Brand Awareness, Keputusan Pembelian, Dimsum, Restoran Nelayan, Pemasaran
DIGITALIZATION OF LEARNING AT MAHKOTA TRICOM UNIVERSITY: INEVITABILITY OR MERE ILLUSION: Critical Perspective Pranata, Sungguh Ponten
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.111

Abstract

This study critically examines the digitalization of learning at Mahkota Tricom Unggul University (MTU), Medan, Indonesia, focusing on whether it represents an inevitable transformation or merely an administrative illusion. Using a qualitative-critical approach, data were collected through interviews and observations involving 5 lecturers, 15 students, and 3 administrative staff members. The research aimed to analyze the extent to which digital learning has been systematically integrated into academic activities, identify the driving and inhibiting factors, evaluate the gap between institutional vision and practical implementation, and explore participants' perceptions of the reality of digital learning. The findings reveal that despite the visible presence of technology, digitalization at MTU remains fragmented and superficial. Lecturers and students face persistent issues, including unstable Wi-Fi, unreliable Zoom sessions, the absence of digital attendance systems, and limited e-learning storage (only 2 MB). These infrastructural weaknesses, combined with insufficient training and unclear institutional direction, have reduced digital learning to a symbolic performance rather than a pedagogical transformation. Participants expressed disappointment, describing digital learning as an additional workload without meaningful engagement. The study concludes that MTU's digitalization stands between aspiration and authenticity. The university has entered the digital vocabulary but not yet the digital culture. True transformation requires alignment between the Foundation, rectorate, lecturers, and students—ensuring that technology catalyzes academic creativity, not a cosmetic symbol of progress.
SISTEM ADMINISTRASI PPh PASAL 21 PEGAWAI DINAS LINGKUNGAN HIDUP KOTA MEDAN Haikal, Fikhri; Pasaribu, Deby Siska Oktavia; Juliansyah, Roni
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.117

Abstract

This final assignment will be carried out at the Medan City Environmental Service starting from April 10 2023 to June 8 2023. This final assignment aims to find out the Article 21 income tax (PPh) administration system for Medan City Environmental Service employees. Income Tax Article 21 is a tax imposed on income obtained by individual taxpayers. The income referred to here is income in the form of compensation or compensation relating to work or services received or obtained including salary, wages, allowances, honorarium, commission. , bonuses, gratuities, pensions, or other forms of compensation, income tax article 21 cannot be separated from the administrative system. Meanwhile, the benefit of this research is as information material for parties who need it and as a reference for future researchers. The data method used is the descriptive method. Data collection was carried out by means of observation and documentation. Based on research conducted, the income tax administration system for Article 21 employees of the Medan City Environmental Service is effective in terms of following government regulations and other rules governing Income Tax Article 21.
PENGARUH STRES KERJA, SELF EFFICACY DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. MAHKOTA GROUP TBK Pranata, Jefri; Fadli, Ahmad; Rivai, Ah
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.118

Abstract

This research aims to determine the influence of work stress, self-efficacy and work discipline on employee job satisfaction at PT. Mahkota Group Tbk. This research uses quantitative methods by collecting data through questionnaires. The population in the research was 69 employees who came from personal management at PT. Mahkota Group Tbk, while the researcher's determination technique used a saturated sample. Where the entire population is used as a sample or census method. The data sources in this research are primary data and secondary data, while the data analysis methods used in this research are multiple regression analysis and hypothesis testing. From the results of this research, it can be seen that the questionnaire item statement is declared valid because the value of rcount> rtable. Partially (one by one) it was found that the influence of the work stress variable (X1) had a positive and significant effect on employee job satisfaction (Y) where the work discipline variable had a value of tcount> ttable. Partially (one by one) it was found that the influence of the self-effcacy variable (X2) had a positive and significant effect on employee job satisfaction (Y) where the work discipline variable had a value of tcount> ttable. Partially (one by one) it was found that the influence of the work discipline variable (X3) had a positive and significant effect on employee job satisfaction (Y) where the work discipline variable had a value of tcount> ttable. and Overall (simultaneously) the influence of the work stress variable (X1), self ability (X2) and work discipline variable (X3) has a positive and significant effect on employee job satisfaction (Y) because the calculated Fcount for the work stress variable (X1), self-efficacy (X2) and work discipline variable (X3) > Ftable. The determination results obtained from work stress (X1), self-efficacy (X2) and work discipline (X3) can show a strong relationship to employee job satisfaction.
THE INFLUENCE OF SELF-EFFICACY, FINANCIAL MANAGEMENT, AND INVESTMENT KNOWLEDGE ON INVESTMENT INTEREST AMONG GENERATION Z STUDENTS AT UNIVERSITAS MAHKOTA TRICOM UNGGUL Sinuhaji, Frans Gidion
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.123

Abstract

This study examines the influence of self-efficacy, financial (money) management, and investment knowledge on investment interest among Generation Z students at Universitas Mahkota Tricom Unggul. The research employs a quantitative approach using multiple linear regression analysis. The results of the F-test indicate that self-efficacy, money management, and investment knowledge simultaneously have a significant effect on students’ interest in investing (F = 15.520; Sig. = 0.000), confirming that the regression model is statistically fit. The coefficient of determination (R² = 0.445) shows that 44.5% of the variation in investment interest can be explained by the independent variables, while the remaining 55.5% is influenced by other factors outside the model. The Adjusted R Square value of 0.417 suggests good explanatory power. The Durbin–Watson value of 0.720 indicates no serious autocorrelation in the residuals. Overall, the findings highlight the importance of enhancing investment knowledge, financial management skills, and self-efficacy to increase investment interest among Generation Z students. These results provide practical implications for universities and policymakers in designing financial education and investment literacy programs.

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