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Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Published by Universitas Teknologi Surabaya
ISSN : 29877970     EISSN : 29877962     DOI : https://doi.org/10.33478/jurasima.v2i3
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Teknologi Surabaya. Ditujukan sebagai wadah penyampaian pemikiran dan analisis ilmiah dalam bidang ilmu ekonomi, Manajeman, Akuntansi, dan Entrepreneurship. Artikel bisa ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ilmiah ini diterbitkan tiga kali setiap tahunnya yaitu bulan April, Agustus, Desember. Editor menerima tulisan yang belum pernah dipublikasikan/diterbitkan oleh media manapun, baik di dalam maupun di luar negeri.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
 1   2   3 
PROFITABILITY ANALYSIS FOR MEASUREMENT OF FINANCIAL PERFORMANCE OF MITRA PERDANA SIDOARJO COOPERATIVE Mardianto, Totok; Siti Khasanaturrohmah
JURASIMA Vol. 2 No. 1 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

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Abstract

This research aims to analyze the financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from a profitability perspective using the Net Profit Margin Ratio, Benefit to Asset Ratio, Benefit to Capital Ratio for 2020 - 2022. The type of research is Descriptive Qualitative. The research data was obtained from the Mitra Perdana Sidoarjo Cooperative Financial Report for 2020 – 2022. Data analysis is by calculating the profitability ratio using the formula Net Profit Margin Ratio, Benefit to Asset Ratio, and Benefit to Capital Ratio. Financial performance measurement based on KUKM Ministerial Regulation Number 06/Per/M.KUKM/V/2006 The results of the research show that: 1) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Net Profit Margin Ratio in 2020, 2021 and 2022 is in an unhealthy condition, 2) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefit Over Assets Ratio, in 2020, 2021 and 2022 it is in a healthy condition, 3) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefits Over Capital Ratio, in 2020, 2021 and 2022 is in a healthy condition. The results of this research show that the Net Profit Margin Ratio in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative is required to be able to further increase its net profit margin. produced.
PENGARUH PERSON ORGANIZATION FIT DAN JOB EMBEDEDDNESS TERHADAP TURNOVER INTENTION PADABANK MANDIRI SIDOARJO yanuar, Dody
JURASIMA Vol. 2 No. 1 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

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Abstract

This study aims to analyze and determine the effect of person Organization fit and job embeddedness on turnover at Bank Mandiri KCP Sidoarjo. Data analysis in this study includes descriptive, research instrument analysis test (validity test and reliability test), multiple linear regression analysis, classical assumption test and hypothesis test. The results of this study indicate that Person Organization Fit and Job Embeddedness simultaneously have a significant effect on the Turnover Intention variable. Person Organization Fit has a significant negative effect on Turnover Intention at Bank Mandiri KCP Sidoarjo. Job embeddedness has a significant negative effect on turnover intention at Bank Mandiri KCP Sidoarjo. The magnitude of the influence of Person Organization Fit and Job Embeddedness simultaneously on Turnover Intention is 0.755 or 75.5%, while the influence of other variables not examined in this study is 24.5%.
PENGARUH STRATEGI HARGA, PRODUK DAN PROSES PELAYANAN TERHADAP KEPUTUSAN KONSUMEN MENGGUNAKAN ULANG JASA “PRINTANDPRINT” DI KEC. MULYOSARI, SURABAYA. Richard Christovian Bangkit; Suryati Eko Putro; Novie Noordiana R.Y
JURASIMA Vol. 1 No. 1 (2023): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

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Abstract

Abstract. This thesis uses quantitative research which aims to determine whether price and product quality have a simultaneous and partial effect on the consumer's decision process in reusing Printandprint Surabaya services, and also between the two variables, which variable has the most dominant effect on the dependent variable (consumer decision) ). This study uses a quantitative descriptive method. The number of samples in this study were 30 respondents. The respondents in this study were regular consumers of Printandprint Surabaya in the period April to May 2022. Determination of the sample used a random sampling technique, with the criteria of regular consumers of Printandprint Surabaya in the period April to May 2022. The data collection technique was by giving questionnaires to respondents, interviews and documentation. In proving and analyzing this, validity and reliability tests, classical assumption tests, multiple linear regression tests and f (simultaneous) and t (partial) tests are used. The test results show that: 1) simultaneously influences the repurchase decision of Printandprint Surabaya. The test results were obtained from Fcount ≥ Ftable (30.404 ≥ 1.86). Thus the results of testing the hypothesis on the f (simultaneous) test showed that there was an influence on price and product variables, together on purchasing decisions. 2) partially influences the purchase decision to repurchase Printandprint Surabaya. The partial test results show that Price (X1) has a regression coefficient of 2.641 > 2.056) and the resulting significance value of 0.014 is less than 0.05, so Ho is rejected and Ha is accepted. Product quality (X2) has a regression coefficient of 4.746 > 2.056. Thus the results of the (partial) t test show that there is a positive and significant effect of the price variable (X1), product quality (X2) on the purchase decision (Y) Printandprint Surabaya."
Analisis Biaya Relevan dalam Membuat Keputusan Menolak atau Menerima Pesanan Khusus pada UMKM MILOL.FOOD Jember Khanifatul Khusna; Indicha Nasya Dwi Putri
JURASIMA Vol. 1 No. 1 (2023): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

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Abstract

Abstract. The aims of this research to find out relevant cost information that influencesmanagement's decision to reject or accept orders. The tools used in this method isrelevant costs. From the results of the research that has been carried out, milal.food'scriteria for special orders have been fulfilled, namely the existence of idle capacity andthe separation between normal sales and special order sales. So the decision taken bymilal.food to decide to accept special orders is correct because the costs incurred toproduce special orders are lower than the selling price of the order. Keywords: MSMEs, Relevant Price, Special Orders.
Rekrutmen Tenaga Kerja Harian Lepas Untuk Meningkatkan Pendapatan UMKM (Studi Kasus Sektor Usaha Kecil dan Menengah di Sidoarjo) Khusniyah; Teguh Soedarto
JURASIMA Vol. 1 No. 1 (2023): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

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Abstract

Abstract. The development of MSME-scale industries (Micro, Small and MediumEnterprises) is an effort to determine the achievement of the goal of increasing the welfareof people in rural areas. Human resources are a very valuable asset for everyorganization and make a major contribution to the organization because employees workand act to achieve organizational goals. The aims of this study are 1. To find out whetherthe recruitment of freelance workers can increase the income of MSME actors 2. To Knowthe constraints in recruiting casual daily workers. The method used is a literature studywith a descriptive exploratory approach. The population in this study is cracker SMEs inKrembung District, Sidoarjo. This study uses non-probability sampling, namelypurposive sampling with the provision that SMEs have freelance daily workers. It can beconcluded 1. That the recruitment of freelance workers can increase the income ofKrupuk Krembung Sidoarjo MSME actors by 10-15%, in this case Cracker MSME actorscan employ freelance workers in the production process to the product packing process2. Constraints faced by Krupuk MSME actors related to the recruitment of casual dailyworkers, namely the difficulty of finding casual daily workers, the available workers workregularly and are paid monthly. To find freelance daily workers, usually cracker MSMEactors look for workers outside the Krembung sub-district Keywords: MSMEs, Income, Recruitment.
Profitability Analysis For Measurement Of Financial Performance Of Mitra Perdana Sidoarjo Cooperative Siti Khasanaturrohmah; Totok Mardianto
JURASIMA Vol. 2 No. 2 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Agu
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i2.8

Abstract

This study aims to analyse the financial performance of Koperasi Mitra Perdana Sidoarjo from a profitability perspective using the Net Profit Margin, Benefit to Asset, and Benefit to Capital ratios in 2020-2022. This research uses a qualitative descriptive method, using cooperative financial statement data. Data analysis was carried out by calculating the profitability ratio according to the formula and based on the Minister of KUKM Regulation Number 06/Per/M.KUKM/V/2006. The results showed: 1) Net Profit Margin Ratio in unhealthy condition during 2020-2022, 2) Benefit Over Assets Ratio is in healthy condition, 3) Benefits Over Capital Ratio is in healthy condition. The findings indicate that cooperative management needs to improve net profit margins. The research suggests efforts to improve financial performance, especially in the aspect of net profit margin which still requires development.
PENGARUH GAYA KEPEMIMPINAN KHARISMATIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI SURABAYA INTERCULTURAL SCHOOL Andrew Andrean Frasta; Suryati Eko Putro; Novie Noordiana R. Y
JURASIMA Vol. 2 No. 3 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i3.9

Abstract

This study aims to determine the effect of charismatic leadership style and work discipline on employee performance at Surabaya Intercultural School. This study is a descriptive study using a quantitative approach. The sample in this study amounted to 37 people. The instruments used have passed the validity and reliability test stages. Data collection through observation, questionnaires and interviews. While data analysis was carried out using multiple regression analysis, coefficient of determination and hypothesis testing using the t test. The results of the study using a probability level or significance level of 0.05 showed that charismatic leadership style has a significant effect on employee performance as indicated by the calculated t value> t table (2.704> 2.032). Work discipline has a significant effect on employee performance as indicated by the calculated t value> t table (2.852> 2.032). From the results of this study, it can be said that the work discipline variable (X2) is the most dominant variable in influencing employee performance at Surabaya Intercultural School. This is suspected that employees at Surabaya Intercultural School have good work ethics. This is also supported by the success of leaders in providing good examples at work. The success of leaders in carrying out their managerial functions makes employees feel like they are part of the big family of Surabaya Intercultural School.
ANALISIS PROSES MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KEMAMPUAN DAN PENGETAHUAN PEGAWAI DI SAKTI CELL SURABAYA Arlisa Indriawati; Dody Yanuar Suryowibowo
JURASIMA Vol. 2 No. 3 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i3.10

Abstract

This study aims to determine the management process before providing self-development programs and its considerations in improving the skills and knowledge of sales division employees, and to determine the form of self-development provided by management in improving the skills and knowledge of sales division employees. This research is a type of descriptive qualitative research. The data collection method used document recording, interview, and observation techniques. Data were analyzed using triangulation. The results of this study are employee abilities are determined by skills, knowledge matches workers with positions based on their basic knowledge, employees carry out social roles in accordance with the corporate culture, namely AKHLAK (Amanah, Competent, Harmonious, Loyal, Adaptive, and Collaborative), and employee motivation is used to realize the vision and mission of the store by producing initiatives that help in achieving organizational goals. The human resource development stage related to employee competencies is assessed at the time of recruitment and through on-the-job training.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG BAGI USAHA MIKRO KECIL MENENGAH (UMKM) PADA TOKO KOSMETIK MF SHOPPU (1) 'Atikah, Azian Nikhlatul; Bhilawa, Loggar; Aji, Susilo
JURASIMA Vol. 2 No. 3 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i3.13

Abstract

This research aims to design a web-based inventory accounting information system at MF Shoppu cosmetic store which has been recording inventory manually. This manual recording makes it difficult for shop owners to monitor stock items in real-time, causing delays in order fulfillment and potential losses due to retail purchases. The research method used is the Waterfall approach, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. The results of this study indicate that the inventory accounting information system developed can assist store owners in managing inventory data automatically and in real-time. Thus, this system is able to improve the efficiency of inventory management and help store owners in making faster and more accurate decisions.
EKSPLORASI ORGANIZATION CITIZENSHIP BEHAVIOR DAN HUBUNGANNYA DENGAN SPIRITUAL LEADERSHIP, SELF EFFICACY DAN LOCUS OF CONTROL Setiawan, Ady; Indriawati, Arlisa
JURASIMA Vol. 2 No. 3 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i3.15

Abstract

This study analyzes the role of Spiritual Leadership, self-efficacy, and locus of control on Organizational Citizenship Behavior using quantitative methods in multiple linear regression analysis, involving 50 respondents. The results of the study indicate that there is a significant role of the variables of Spiritual Leadership self-efficacy, and locus of control simultaneously on Organizational Citizenship Behavior. There is a significant influence of the Spiritual Leadership variable on the Organizational Citizenship Behavior variable at the East Java Provincial Transportation Agency. There is a significant influence of the self-efficacy variable on the Organizational Citizenship Behavior variable at the East Java Provincial Transportation Agency. There is a significant influence of the locus of control variable on the Organizational Citizenship Behavior variable at the East Java Provincial Transportation Agency. The simultaneous determination value (R square) of 0.892 means that the variation in changes in Organizational Citizenship Behavior is influenced by Spiritual Leadership self-efficacy, locus of control, by 89.2% while the remaining 10.8% is influenced by other variables not studied

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