cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ni Putu Widhia Rahayu
Contact Email
niputu@ubl.ac.id
Phone
+6281927740007
Journal Mail Official
manbis@ubl.ac.id
Editorial Address
Jl. Z.A Pagar Alam No. 26 Labuhan Ratu, Bandar Lampung, 35142
Location
Kota bandar lampung,
Lampung
INDONESIA
Jurnal Manajemen dan Bisnis
Published by Universitas Bandar Lampung
ISSN : 20870701     EISSN : 27748898     DOI : http://dx.doi.org/10.36448/jmb.v13i1.2831
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Bisnis Internasional, Ekonomis Bisnis, Etika Bisnis, Kewirausahaan, Manajemen Administrasi, Manajemen Keuangan, Manajemen Operasi, Manajemen Pemasaran, Manajemen Pendidikan, Manajemen Produksi, Manajemen Strategis, Manajemen Sumber Daya Manusia, Pasar Modal, Perilaku Organisasi, Sistem Informasi Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 133 Documents
 10   11   12   13   14 
MANAJEMEN KUALITAS LAYANAN USAHA MIKRO PADA SENTRA BATIK GAJAH OLING BANYUWANGI Azkiya, Ahmad Azkal; Aliya, Mahya
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2025): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v16i1.4628

Abstract

This study aims to analyze service quality management in micro-enterprises at the Gajah Oling Batik Center in Banyuwangi using a descriptive qualitative approach. Data were collected through in-depth interviews, participatory observations, and documentation involving business owners, stakeholders, and consumers. The findings reveal that service quality is strongly influenced by the diverse perspectives of business owners and the varying expectations of consumers. Local consumers tend to evaluate services based on emotional closeness and personal communication, whereas tourists demand greater professionalism, clearer information, and better-organized product displays. Analysis using the KUALITAS LAYANAN dimensions indicates that empathy is the primary strength of culturally rooted services, while tangibles, responsiveness, and assurance still vary significantly. The study concludes that improving service quality requires strengthening the capacity of micro-entrepreneurs, integrating cultural values into modern service standards, and enhancing collaboration among stakeholders to produce more consistent and competitive services.
PENERAPAN MYOB DALAM PENCATATAN LAPORAN KEUANGAN UMKM ABADI CELL LAMPUNG TIMUR Barusman, Tina Miniawati; Saptarini, Veronika; Setiawan, Evelyn Felicia
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2025): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v16i1.4739

Abstract

This study aims to determine how the implementation of MYOB Accounting software-based financial report preparation at MSME Abadi Cell and assess the quality of the resulting financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Before using MYOB, MSME Abadi Cell still conducted financial records manually using Microsoft Excel and sales notes, so the prepared financial reports were incomplete and not presented systematically. This condition makes the resulting financial information less than optimal as a basis for decision making. The research method used is a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation of MSME activities and financial documents. The results show that the implementation of MYOB Accounting software can increase the effectiveness and efficiency in recording financial transactions. In addition, the use of MYOB also produces more structured financial reports, including the statement of financial position, income statement, and cash flow statement. To complement the reports generated by MYOB, the preparation of notes to the financial statements (CALK) is done manually. This CALK serves to provide explanations regarding accounting policies, recognition and measurement of key accounts, and the calculation of MSME income tax. Thus, the financial reports after the implementation of MYOB are considered more informative, transparent, and in accordance with the provisions of SAK EMKM, so that they can support managerial decision making at MSME Abadi Cell.
DETERMINASI PRUDENCE ACCOUNTING PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI Nilwan, Afrizal; Rahmadila, Ulfa
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2025): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v16i1.4747

Abstract

This study aims to analyze the effect of capital structure, financial distress, and litigation risk on prudence accounting in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study uses a quantitative approach utilizing secondary data sourced from the companies' annual financial reports. The sample was determined through a purposive sampling technique, resulting in 25 companies with a total of 75 company-year observations. Capital structure is proxied by the debt-to-equity ratio, financial distress is measured using the Grover model (G-Score), litigation risk is represented by the debt ratio, and prudence accounting is measured using accrual-based conservatism. Data that have met the classical assumption test are then analyzed using multiple linear regression with the help of IBM SPSS. The results show that capital structure does not significantly affect prudence accounting. Conversely, financial distress has a negative and significant effect, indicating that the higher the financial stress experienced by a company, the lower the level of prudence in its accounting practices. Meanwhile, litigation risk has been shown to have a positive and significant effect on prudence accounting, indicating that the increased potential for lawsuits encourages companies to prepare more conservative financial statements. This finding suggests that external pressures, particularly litigation risk, play a more dominant role in driving accounting prudence than internal factors such as capital structure.

Page 14 of 14 | Total Record : 133

 10   11   12   13   14 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol 16, No 1 (2025): Oktober Vol 15, No 1 (2024): Oktober Vol 14, No 1 (2023): April Vol 13, No 2 (2023): April Vol 13, No 1 (2022): Vol 13, No.1 (2022): Oktober Vol 12, No 2 (2022): April Vol 12, No 1 (2021): Oktober, 2021 Vol 11, No 2 (2021): APRIL Vol 11, No 1 (2020): OKTOBER Vol 7, No 1 (2016): Oktober Vol 6, No 2 (2016): April Vol 6, No 1 (2015): Oktober Vol 5, No 2 (2015): April Vol 5, No 1 (2014): Oktober Vol 4, No 2 (2014): April Vol 4, No 1 (2013): Oktober Vol 3, No 2 (2013): April Vol 3, No 1 (2012): Oktober Vol 2, No 2 (2012): April Vol 2, No 1 (2011): Oktober Vol 1, No 2 (2011): April Vol 1, No 1 (2010): Oktober More Issue