cover
Contact Name
Akim Manaor Hara Pardede
Contact Email
akimmhp@gmail.com
Phone
+6281370747777
Journal Mail Official
lppmuniversitasmtu@gmail.com
Editorial Address
Grand Jati Junction Lt.24-25, Jl. Perintis Kemerdekaan No.3A – Medan
Location
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 55 Documents
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.