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Alwi Ihsan Nababan
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Journal of Management and Business Analytics
Published by CV. ADMITECH SOLUTIONS
ISSN : -     EISSN : 3090157X     DOI : https://doi.org/10.63703/jomba
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JOMBA: Journal of Management and Business Analytics is a peer-reviewed, open-access journal that publishes high-quality research in management and business analytics. It serves as a platform for academics, researchers, and practitioners to share insights, methodologies, and applications in data-driven decision-making and business strategies. Business Management: Strategy, HR, operations, marketing, finance, entrepreneurship, corporate governance. Business Analytics: AI, machine learning, big data, decision support, predictive analytics. Digital Transformation: E-commerce, blockchain, cybersecurity, IoT, Industry 4.0. Sustainability & CSR: ESG, green business, ethical decision-making, circular economy. Emerging Trends: Behavioral economics, neuromarketing, AI in business strategy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025): July" : 6 Documents clear
The Influence of Working Capital and Inventory Turnover on Profitability in Auto Components Companies Listed Muharani Fiannisa; Aji Prabowo
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study was studied to determine the effect of Working Capital and Inventory Turnover on Profitability in Auto Components Sub-Sector Companies  listed on the Indonesia Stock Exchange in 2023-2024. The sampling method in this study uses the purposive sampling  technique so that the number of samples selected is 12 companies. The data analysis method used in this study is multiple linear regression analysis using an analysis tool, namely SPSS 26. Based on the results of the partial test, working capital has a calculated t  value of 2.893 > t table 2.035 and a significance level of 0.007 < 0.05 which means that  working capital has an effect on profitability. The results of the partial test of inventory turnover have  a calculated t  value of 0.606 < t table of 2.035 and a significance level of 0.548 > 0.05 which means that inventory turnover has no effect on profitability. Meanwhile, the results of the simultaneous test of working capital and inventory turnover have a calculated f  value of 4.325 > f table 3.28 and a significance level of 0.021 < 0.05 which means that working capital and inventory turnover have an effect on profitability in Auto Components sub-sector companies  listed on the Indonesia Stock Exchange in 2023-2024. The determination coefficient that can be seen from the Adjusted R-Square  value of 0.160, this can be interpreted as the ability of Working Capital and Inventory Turnover to affect Profitability of 16.0%.    
Production Cost Analysis as a Control Tool at PT Perkebunan Nusantara IV Medan Afifah Syahril; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This paper aims to analyze production costs as a tool for cost control at PT Perkebunan Nusantara IV Medan. Effective cost control is essential to ensure the efficiency and profitability of the company, par-ticularly in the plantation sector, where production costs significantly affect overall financial performance. The research method used is a descriptive analysis with a quantitative approach, focusing on data related to material costs, labor costs, and factory overhead costs. The results indicate that the company's production costs have not been optimally controlled, especially in the areas of indirect labor and maintenance expenses. Variance analysis between the standard costs and actual costs revealed significant deviations, which suggest inefficiencies in the production process. The study concludes that accurate and continuous analysis of pro-duction costs is a critical component for enhancing cost efficiency. It also recommends that management improve planning and cost monitoring mechanisms to support better decision-making and operational per-formance.
The Influence of Financial Statement Audit and The Role of Internal Audit on the Quality of Financial Reporting Liza Seftina; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study aims to analyze the influence of external financial statement audits and the role of internal audit on the quality of financial reporting within an organization. The quality of financial reports is a critical factor in ensuring transparency, accountability, and informed decision-making by stakeholders. Both external and internal audits play strategic roles in enhancing the credibility and reliability of financial statements.A quantitative approach is used in this research, employing multiple regression analysis. Data were collected through questionnaires distributed to finance staff and internal auditors in various public and private sector companies. The independent variables in this study are financial statement audit (X₁) and internal audit role (X₂), while the dependent variable is the quality of financial reporting (Y). The findings indicate that financial statement audits have a positive and significant effect on financial reporting quality. Similarly, the role of internal audit also shows a significant influence, where the more effective the internal audit function is, the higher the level of accuracy and reliability of the financial reports. These results emphasize the importance of synergy between external and internal auditors in maintaining the integrity of corporate financial reporting.  
The Influence of International Auditing Standards on the Performance of Government Auditors in Indonesia Pani Gunawan Pratama; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study aims to determine the effect of independence, professionalism, and professional ethics of auditors on the performance of auditors in public accounting firms in South Surabaya. The sampling method in this study used purposive sampling method, and data collection techniques used survey methods by distributing questionnaires to the public accounting firm in Surabaya, with a total of 100 questionnaires and 40 questionnaires that could be processed. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the independence, professionalism, and professional ethics of auditors have a positive effect on the performance of auditors. Auditors need to develop their knowledge on an ongoing basis by implementing formal education programs and professional training related to the duties of auditors, and an increase in auditor performance is also absolutely necessary because considering that professional accounting services are increasingly needed. This shows that the higher the level of independence, professionalism, and professional ethics of auditors, the higher the performance of auditors in public accounting firms in Surabaya
Analysis of Fixed Asset Accounting Treatment at PT. Wismilak Inti Makmur Tbk Zul Sahyani Limbong; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study aims to analyze the accounting treatment of fixed assets at PT Wismilak Inti Makmur Tbk in accordance with the applicable financial accounting standards in Indonesia, particularly PSAK No. 16 concerning Fixed Assets. Fixed assets play a crucial role in supporting the company’s operational activities, and their proper recognition, measurement, depreciation, and disclosure are essential for presenting fair and transparent financial reports. The research method used is a qualitative descriptive approach by examining the company’s financial statements, accounting policies, and related documentation. The study evaluates whether the company’s practices in acquisition, capitalization, depreciation methods, asset valuation, and disposal are consistent with the standards. The results indicate that PT Wismilak Inti Makmur Tbk has generally complied with PSAK No. 16 in the recognition and depreciation of its fixed assets. However, some aspects related to the reassessment of residual value and useful life estimation still require more regular review and documentation to enhance accuracy and transparency. Overall, the company's accounting treatment of fixed assets supports the reliability and comparability of its financial reporting.
Influence of Organizational Culture on Employee Performance with Work Stress as a Moderating Variable at the Sub-district Office of Siantar Utara Pematangsiantar City Diana Butar-Butar; Mhd. Ramadhan; Santa Elisabet; Indah Lestari Panjaitan; Randika Saragih
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study examines the influence of organizational culture on employee performance with work stress as a moderating variable at the Sub-District Office of Siantar Utara, Pematangsiantar City. The research seeks to determine the extent to which organizational culture improves employee performance and whether work stress weakens this relationship. The variables analyzed are organizational culture as the independent variable, employee performance as the dependent variable, and work stress as the moderating variable. A combination of library research and field research was applied, using both descriptive qualitative and quantitative methods. Data were collected from 40 employees through questionnaires distributed by purposive sampling. Analytical techniques used include descriptive analysis, simple linear regression, moderation regression with the absolute difference method, correlation, determination coefficient, and hypothesis testing. The results show that organizational culture positively and significantly affects employee performance, meaning that a stronger culture enhances performance. However, work stress exerts a negative and significant moderating effect, indicating that higher stress levels reduce the positive impact of organizational culture on performance. Correlation analysis reveals a very strong and positive relationship with an r-value of 0.833. The coefficient of determination shows that 69.4% of performance is explained by organizational culture, and this rises to 76.3% when stress is included as a moderator. These findings suggest that while organizational culture is critical to performance, managing stress is equally important for optimizing outcomes.

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