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Alwi Ihsan Nababan
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jomba@journal.itisd.org
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Jl. Pintu Air Gg. Langgar, Siti Rejo I, Kec. Medan Kota, Kota Medan, Sumatera Utara 20219
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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 19 Documents
 1   2 
The Impact of The Use of Accounting Information and Environmental Uncertainty on The Success of Small and Medium Enterprises (SMEs) Karina Silaen; Arisman Parhusip; Montaris Silaen
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
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Abstract

This study aims to analyze the influence of accounting information usage and environmental uncertainty on the business success of SMEs in Medan City. The research employs a quantitative method with a t-test approach to test the hypotheses. The results indicate that accounting information usage does not have a significant impact on business success, as evidenced by a significance value of 0.805 (>0.05), leading to the rejection of the first hypothesis (H1). Conversely, environmental uncertainty has a positive and significant effect on SME business success, with a significance value of 0.001 (<0.05), confirming the acceptance of the second hypothesis (H1). These findings suggest that in uncertain environments, SMEs in Medan City need more flexible adaptation strategies to sustain and enhance their business success. Additionally, although accounting information is an essential factor in business management, this study's results indicate that its usage does not directly impact SME success in Medan City. Therefore, a more comprehensive approach to implementing accounting information is needed to provide more tangible benefits for small and medium-sized enterprises.
Analysis of the Contribution of the Creative Economy to Job Growth in Medan City Muharani Fiannisa; Lasman Eddy Bachtiar
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
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Abstract

This study analyzes the contribution of the creative economy to employment growth in Medan City. The results of the study show that the creative economy sector, especially culinary, handicrafts, publishing, and fashion, has a significant role in creating job opportunities. These sectors are able to absorb a large number of workers, both on the scale of micro, small, and medium enterprises. However, the development of the creative economy still faces various challenges, such as limited access to capital, lack of supporting infrastructure, and suboptimal regulations. To overcome these obstacles, a collaborative strategy is needed between the government, the private sector, and the creative community to create an environment conducive to the growth of the creative economy. Through the right policies, financial support, and innovation, the creative economy can be the main motor in increasing employment and community welfare in the city of Medan.
Analysis Comparative of Stock Prices and Stock Trading Volume Before and After the Reverse Stock Split in Companies Listed on The Indonesia Stock Exchange For The Period 2015-2022 Alwi Ihsan Nababan; Rizma Nazriah Hasibuan
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
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Abstract

The purpose of this study is to examine and analyze the comparison of stock prices and stock trading volume before and after a reverse stock split in companies listed on the Indonesia Stock Exchange during the period 2015-2022. This research adopts an event study approach, which investigates market reactions to specific events, in this case, reverse stock splits. The population in this study consists of all companies listed on the Indonesia Stock Exchange that conducted a reverse stock split between 2015 and 2022. Using a purposive sampling method, 13 companies were selected as the research samples based on specific criteria. The data analysis techniques used in this study include the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The Paired Sample T-Test is applied to determine whether there is a statistically significant difference in stock prices before and after the reverse stock split. Meanwhile, the Wilcoxon Signed Rank Test is used to analyze the differences in stock trading volume before and after the event. The results of the study indicate that, based on the Wilcoxon Signed Rank Test, there is no statistically significant difference in stock prices before and after the reverse stock split. However, the analysis reveals a significant difference in stock trading volume before and after the reverse stock split, suggesting that the event had a notable impact on trading activity but not on stock price levels.
Design and Build a Web-Based Accounting Information System to Optimize Financial Management Karina Silaen
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
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Abstract

The web-based Accounting Information System (SIA) is an effective solution in improving the efficiency of recording and managing company finances. This research aims to design and develop a web-based SIA using the Rapid Application Development (RAD) method with the Laravel 8 framework. This system is designed to make it easier to record financial transactions and prepare reports automatically and accurately. The result of this study is a system that is able to produce various financial reports, including income statements, balance sheets, cash flows, capital changes, sales reports, and purchase reports. In addition, this system is also equipped with an automatic sales invoice creation feature after a transaction is made. The system was tested using the black box testing method, which showed that all functions were running according to the user's needs. With the implementation of this system, the financial recording process becomes more efficient, accurate, and accessible. This system can help companies make better financial decisions and improve compliance with applicable accounting standards.
The Influence of Tourist Attractions, Available Facilities, and Accessibility on the Decision of Domestic Travelers to Visit The Kaldera Toba Aji Prabowo; Arisman Parhusip; Montaris Silaen
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
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Abstract

Lake Toba, with its calm waters, green hills, and refreshing air, is a perfect destination for relaxation. One of its standout attractions is The Kaldera Toba Nomadic Escape, developed by the Ministry of Tourism in Sibisa Village, Ajibata District, Toba Regency. This study investigates the impact of attractiveness, facilities, and accessibility on domestic tourists' decisions to visit The Kaldera Toba Nomadic Escape, both individually and collectively. Applying a quantitative approach, data were gathered through surveys and observations from 100 domestic tourists who visited between 2022 and 2023. The results indicate that all three factors significantly affect tourists' visiting decisions. Attractiveness recorded a t-value of 17.309 (significance 0.000), facilities had a t-value of 3.152 (significance 0.002), and accessibility showed a t-value of 2.830 (significance 0.000). Additionally, these factors collectively exert a strong influence, as reflected in an F-value of 182.395 (exceeding the F-table value of 3.09) with a significance level of 0.000. The model explains 84.6% of the decision-making process, while the remaining 15.4% is attributed to other factors.
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
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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
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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
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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
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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
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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.

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