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JURNAL ADMINISTRASI BISNIS
Published by Universitas Sam Ratulangi
ISSN : 23389605     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini dikelola oleh Program Studi Administrasi Bisnis Fakultas Ilmu Sosial dan Politik Universitas Sam Ratulangi. Jurnal ini terbit 5 kali dalam setahun. Jurnal ini merupakan hasil publikasi karya ilmiah/makalah dari Pengajar, Alumni, Mahasiswa yang berhubungan dengan Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Kewirausahaan, dan bidang minat Administrasi Bisnis. Jurnal ini menerima draft untuk publikasi review buku, laporan penelitian, jurnal ilmiah umum yang bisa dikirimkan ke alamat email jurnal: jab.unsrat@gmail.com.
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Articles 430 Documents
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Pengendalian Intern Piutang Usaha Pada PT. Bank Tabungan Negara (Persero), Tbk Cabang Manado Sigar, Reginaldo J. K.; Tampi, Dolina L.; Tamengkel, Lucky F.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21122.24-32

Abstract

The Bank is a financial institution that functions to collect funds from the public in the form of deposits and then redistributes them in the form of credit. In carrying out internal control of trade receivables, what must be the center of attention is how safeguards that will be efficient and effective are carried out on trade receivables, both in terms of security that will be efficiently and effectively carried out on trade receivables, both in terms of security of physical cash gains, separation assignment, until the availability of accurate accounting records data. Internal control is all organizational plans, methods, and measurementschosen by business activities to secure their assets, check accuracy and reliability of business accounting data, improve operational efficiency, and support compliance with policies Managerial that has been determined. This study aims to determine the benefits of internal trade receivables control at PT. Bank Tabungan Negara (Persero) Tbk ManadoBranch. The object of this study is PT. Bank Tabungan Negara (Persero) Tbk Manado Branch located in Manado, North Sulawesi, Indonesia. This study uses qualitative descriptive analysis method, namely by collecting data directly from the company by observing, interviewing according to the research subject. The results of the research show that from the elements of internal control according to the COSO framework, it has been running well. Internal control of trade receivables at PT. Bank Tabungan Negara (Persero) Tbk Manado Branch has run well, competent employees, and a small amount of uncollectible accounts. Keywords: Internal Control, Accounts Receivable.
Pengaruh Locus Of Control Dan Motivasi Terhadap Kinerja Individu Pada PT. Nusa Halmahera Minerals Bawanda, Brenda H.; Pio, Riane J.; Rumawas, Wehelmina
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 004 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.004.2018.21085.36-44

Abstract

The background of this research is PT Nusa Halmahera Minerals where the author will examine the extent of the relationship between Locus Of Control and Motivation to Performance of Individuals within the scope of Human resources. The purpose of this study was to find out and obtain a review of the influence of locus of control, while Motivation is an urge in a person to be able to do what he wants to do, but motivation is followed by a will while individual performance ishow good or qualified employees are in carrying out their responsibilities or you can also say the work done by the employee. The author takes the locus of control research title because the LOC is divided into two parts, namely the external LOC and internal LOC and Motivation as a measure to see whether a strong or weak relationship between variables. this is a quantitative descriptive study with a sample of 100 respondents obtained by using probability sampling method withproportionale sampling method using 1-5 Likert scale measuring instruments. to test the effect of the quality used by the instrument, test validity and reliability, while the data were analyzed using multiple linear regression method with t test and coefficient of determination (multiple correlation). therefore, H1 and H2 are rejected, which means that simultaneously the independent variables (locus of control and motivation) have a positive effect on the dependent variable  individualperformance) but are very weak or small in relation between the two. The results of the coefficient of determination show that the adjusted R square rate is -0.018 or 01.8%, which means that variations in individual performance can be explained by locus of control and motivation, while the remaining 98.2% can be explained by other variables outside the research variable.Key Words: Locus Of Control, Motivation, Individual Performance.
Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. TASPEN (Persero) Cabang Manado Orocomna, Cion; Tumbel, Tinneke M.; Asaloei, Sandra I.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21145.66-72

Abstract

This research was motivated by problems found in the office of PT. TASPEN (Persero) Manado Branch, which in employee performance lacks productive work motivation by using work time so that the amount of work that is not solved by what is done by each employee. And the obstacles faced are when employees cannot complete a job in carrying out their responsibilities as employees at PT. TAPSEN (Persero) Manado Branch. The arrangement of the arrangement is one aspect that must applied in the office to support the achievement of the goal of increasing productivity and performance of office employees.In this study, the method used was quantitative descriptive research method by distributing questionnaires to 50 respondents who were sample in this study. Data collected with a questionnaire that had been teste for validity and reliability.And our data analysis is descriptive and inferential statistics, which consist of simple correlation coefficients and regressions that are done using the SPSS for Windows version 24.0.The results showed that there was a significant influence between work motivations on employee performance. From this result is done and followed by data analysis obtained, then there is a significant influence between the influence of work motivation on employee performance at PT.TASPEN (Persero) Branch Manado and this means the working hypothesis or alternative hypothesis is accepted. This means that there is a positive influence between work motivation on employee performance and the level of influence of 21.3%. For this reason, recommended that more work motivation to increase in employee performance.Keywords: Work  Motivation. Employee Performance
Analisis Perbandingan Anggaran Biaya Operasional Dan Anggaran Pendapatan Dalam Menilai Kinerja Keuangan Pada PT. Air Manado Sorongan, Mayangsari; Pelleng, Frendy A. O.; Rogahang, Joula J.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 004 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.004.2018.21092.77-85

Abstract

Conditions to achieve the target of several years identified that the company (PT. AIR Manado) experienced obstacles in the process of actualizing the draft budget that had been prepared by the company. Thus, this study aims : (1). To analyze the difference between the budget and its realization, both the operational budget and the income budget and make comparisons between the two components of the budget; (2). To determine the magnitude of the effect of the operational cost budget and income budget on financial performance at PT. AIR Manado. This research is descriptive-explanatory so it uses descriptive-analytic method with a verivative-quantitative research approach. The result of this study indicate that (1). Based on the determination coefficient value, the operational cost budget and income budget have a strong categorized relationship with Return on Assets (ROA). This can be seen with an R value of 0.834. (2). Based on the analysis of deviations through the Paired sample t-test technique it is known that the deviations that occur in the income and operational costs budget with its realization are still within the limits of management control. (3). Based on the t-statistical test, it was concluded that partially the operational cost budget and income budget had no significant effect on the Return on Assets (ROA) of PT. AIR Manado. It is recommended that the management of PT. AIR Manado, you should pay attention to the preparation and determination of the operational cost budget and income budget in order to give a greater contribution in the assessment of company performance.Keywods : Operational Budget, Budget Costs Income, Financial Performance
Analisis Pengendalian Piutang Dagang Terhadap Efektifitas Arus Kas Pada PT. Tridjaya Mulia Sukses Manado Mian, Cendra Hiska; Pelleng, Frendy A. O.; Mangindaan, Joan
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 004 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.004.2018.21070.1-9

Abstract

Every company competes to offer a variety of advantages and benefits of products marketed with the aim of making a profit. In the face of such competition, company management must be clever in creating certain bonds between the products it offers to consumers. The purpose of this study was to analyze the control of accounts receivable against cash flow at PT Tridjaya Mulia Sukses Manado whether it was effective. Receivables are a strategy for companies to market products to customers. The company must actually carry out good debt management so that there is no loss. As proposed by Kasmir (2010), prospective customers must meet the requirements known as the 5C principles of Character, Capacity, Capital, Collateral, Condition of Economy. In this study the data used is descriptive research data. Where researchers will describe the object under study by collecting data, recording data, then managing and analyzing the data collected and drawing conclusions. Based on the calculation of the analysis of sales trends, trade receivables, and profit of PT Tridjaya Mulia Sukses is not stable every year because of an increase and decrease. Greater revenue is credit sales rather than cash. Sales on credit will make the company’s receivables increase. Then the amount of profit in the company also increased due to net sales at the company. Based on the results of the study, the conclusion in this study is that the calculation of PT Tridjaya Mulia Sukses Cash Conversion Cycle in 2013-2017 has not been effective against cash acquisition. The reason is the inhibiting factors such as collection of accounts. It can also be seen that the company has not carried out inventory turnover well as seen from its sales activities and collection of receivables in accordance with the days set by the company, consequently the inventory cycle, receivables, and cash has not run effectively. The cash conversion cycle will get better if the time is shorter. Berdasarkan analisis cash conversion cycle pengendalian piutang dagang PT Tridjaya Mulia Sukses belum efektif karena jumlah piutang yang dimiliki perusahaan belum cukup untuk konversi kas. Based on the cash conversion cycle analysis, PT Tridjaya Mulia Sukses trade receivables control is not effective because the amount of accounts receivable owned by the company in not enough for cash conversion. Keywords : Control of Trade Receivables on The Effectiveness of Cash Flow
Pengaruh Disiplin Kerja Dan Loyalitas Karyawan Terhadap Kinerja Karyawan Pada PT. Columbindo Perdana Cabang Manado Tamba, Anjelika W.; Pio, Riane J.; Sambul, Sofia A. P.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21124.33-41

Abstract

Employees as the most important elements in the organization function as a tool to improve company performance. Therefore, special attention is needed so that employee performance can be maximized. The purpose of this study is to determine the effect of Work Discipline and Employee Loyalty on the performance of employees of PT. Columbindo Perdana Branch Office Manado. Work Discipline is a mental attitude that is reflected in the actions or behavior of individuals, groups or communities in the form of adherence to the rules or regulations that have been established. Employee Loyalty is one of the elements used in employee appraisal which includes loyalty to his work, position andorganization. This research uses descriptive quantitative method with data analysis techniques using validity test, reliability test, multiple linear regression analysis, t test, f test, and determination coefficient using SPSS. Based on statistical analysis obtained the following results: Hypothesis Test Results show that Work Discipline and EmployeeLoyalty simultaneously affect Employee Loyalty of PT. Columbindo Perdana Branch Office Manado, while Employee Loyalty has no partial effect on Employee Performance of PT. Columbindo Perdana Branch Office Manado. In general, Work Discipline has been good, so it must be maintained. While Employee Loyalty must be studied further so thatboth variables can have a positive impact on Employee Performance.Keywords: Discipline, Loyalty and Employee Performance.
Analisis Saluran Pemasaran Kelapa Di Desa Pinilih Kecamatan Dimembe Kabupaten Minahasa Utara Sengkey, Vega C.; Tumbel, Tinneke M.; Tamengkel, Lucky F.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 004 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.004.2018.21088.45-53

Abstract

This study aims to determine and analyze how the marketing channels of copra agricultural products from producers to consumers as a reference for determining the amount of marketing margin for each copra marketing agency from producer to consumer, and the percentage of prices received by farmers (Farmer's Share) in Pinilih Village Dimembe District, North Minahasa Regency. The research method used in this research is descriptive quantitative research method or survey method, which is focused on the real and actual picture of a problem then collected, compiled and analyzed. Samples taken as respondents were 79 craftsmen, while the number of collectors was 4 people. The results of the analysis show that: There are two copra marketing channels from Pinilih Village, Dimembe District, North Minahasa Regency to the final consumer (oil factory) Marketing channel I: Farmers, Consumers. Marketing channel II: Farmers, Collectors, Consumers. And the most widely used by copra farmers in Pinilih Village, Dimembe Subdistrict, North Minahasa Regency, namely marketing channel II, in this marketing channel, there is an intermediary trader, namely collecting traders, by means of collecting traders directly to the farmer's house and then selling it to the final consumer (oil mill). The marketing margin can be known in the marketing channel I have a marketing margin of Rp. 3,000 per kg which is higher than the second channel of Rp. 2,500 per kg. From the calculation results obtained by the value of Farmer's second share of the marketing channel, namely marketing channel I by 100 percent, meaning that the price received by farmers in marketing channel I is 100 percent of the price paid by the consumer, and for marketing channel II is 66.67 percent, meaning that the price received by farmers is 66.67 percent of the price paid by consumers. According to the author's observation, it can be suggested to copra farmers in Pinilih Village, Dimembe Subdistrict, North Minahasa Regency to be able to sell their copra directly to the end consumer (industry).Keywords: Marketing Channels
Analisis Common Size Statement Pada PT. Asuransi Jiwasraya (Persero) Cabang Manado Kota Monok, Billy; Montolalu, Johny; Taroreh, Henny S.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 003 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.003.2018.20287.%p

Abstract

This study aims to determine and assess the company's financial performance is assessed by common size analysis techniques, comparison and profitability ratios through financial statements. Analysis of financial performance of insurance companies is important to review, in order to assess whether the insurer is always able and in a position to always pay every sentence proposed by the policyholder. This study was conducted to determine the development of financial performance, health level and financial ratings of insurance companies PT. Asuransi jiwasraya (Persero) from 2014 to 2015 common size analysis method used is the analysis of insurance-specific financial ratios of RBC, liquidity, mandatory reserve deposit ratio, total investment ratio per technical reserve, total investment ratio per technical reserve and debt of kalim, the ratio of fixed assets to equity, the ratio of net investment income per investment average, the ratio of expenses (claims + business + commissions) per net premium income, and the ratio of income before tax per average equity to standard benchmark set by the finance ministry; trend; and common size statement. This study aims to benjwab two formulation of the problem, based on the results of analysis and discussion based on data analysis of financial statements balance sheet using the method of common size in the company 2014 and 2015 that the company's financial performance in sufficient data data balance sheet that has increased there 13 while the contents of the report profit loss based on the analysis of common size that has been done, it can be seen that there are 26 posts that have increased Keywords: analysis, common size, financial statement
Kualitas Pelayanan Pembayaran Pensiun Pegawai Negeri Sipil (PNS) Pada PT. TASPEN (Persero) Cabang Manado Langkai, Priskilla G.; Pelleng, Frendy A. O.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21146.73-80

Abstract

The government gave the task of organizing and managing the pension fund program to PT. TASPEN (Persero). To provide an assessment regarding the quality of services provided to the recipients stated by Zeithhml Parasuraman-Berry (2012). This research was conducted to find out how the quality of services in PT. Taspen (PERSERO) manado. The method used in this research is survey method, research takes samples from the population using questionnaires as a data collection tool. Analytical data using TERRA analysis, which analyzes service quality using the dimensions of tangibles (bukti langsung), (reliability), responsiveness (daya tanggap), assurance (jaminan), emphaty (empati). And with the results obtained, that the highest level of conformity lies in individual attention to employees, which is 96%. While the lowest level of suitability lies in the sense of security given to customers by 83%. From this study shows that the level of appropriateness of service performance is the emphaty (empati) dimension of employee attention with very high customer expections. On the contrary, the state of safety is the level of suitability is low. It indicates that a sense of security is not in accordance with customer expectation which means that customers feel a sense of security is enhanced by PT. Taspen. Then from the five dimensions of service quality namely tangible, emphaty, reliability, responsiveness, assurance, obtained result of S (satisfaction) or satisfaction is S <1. The result of the analysis show the fact that the compatibility service performance (kesesuaian antara kinerja) and service/customer (layanan pelanggan) has not reached the maximum level of satisfaction. Based n these facts, it can be seen that customers have not been fully satisfied with the service provided by employees of PT. Taspen.Keywords: Service Performance, Costumer Expectation
Model Kinerja Rantai Pasokan Komoditas Padi di Desa Rasi Kabupaten Minahasa Tenggara Hansun, Rofelia A.; Sumampouw, Harry J.; Tarore, Henny S.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21113.1-8

Abstract

This research is based on the existing phenomenon, namely the performance of the supply chain of rice commodities. The purpose of this study was to determine how effective and efficient the performance of the supply chain of rice commodities in competing and meeting market needs. And the object of this research is Rasi Village, Southeast Minahasa Regency. This study aims to answer the problems or phenomena mentioned above. This research is a qualitative descriptive study with a sample of 10 samples from 10 rice farmer groups. In this study using two variables, namely (supply chain performance) and (ricecommodity). To overcome some uncertainty, there needs to be a strategy in supply chain management so that efficiency can be achieved. The results showed that the supply chain of rice commodities was quite effective but not yet efficient because there were still materials in the form of raw materials (fertilizers) that were still not well organized(limited). So in this study it can be concluded that the supply chain of rice is strongly influenced by fertilizer because fertilizer is a nutrient for the crop and its function is very important to increase the yield of rice plants as well as fertilizers that support success in the cultivation of crops in producing quality products and able to compete.Keywords: performance of Supply Chain, rice commodity

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