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INDONESIA
Sains: Jurnal Manajemen dan Bisnis
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 19782241     EISSN : 25411047     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Journal of Management and Business is a journal containing scientific articles on financial management, marketing management, human resource management, operational management, strategic management, good corporate governance, business, management information systems, organizational behavior, and entrepreneurship.
Arjuna Subject : -
Articles 8 Documents
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Search results for , issue "Vol 12, No 1 (2019): Desember" : 8 Documents clear
The Effect Of Liquidity, Profitability, Capital Structure Of Corporate Values In Mining Sector In Indonesia Lukmanul Hakim Aziz
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6554

Abstract

This research aimed to analyze the effect of liquidity, profitability, capital structure to the company's value in the mining sector companies listed on the Indonesia Stock Exchange in 2010 until 2014. The population of this research is mining coal mining sub-sector, sub-sector of crude petroleum and natural gas production, sub-sector of metal and mineral mining, and sub-sectors land / stone quarrying. Samples were taken by using purposive sampling method so acquired 7 companies which qualify as samples. This study uses analysis tools Partial Least Square (PLS). PLS is one of the statistical methods SEM-based variant that serves to determine the effect of exogenous variables consisting of proxies current ratio, quick ratio, ROA, ROE on capital structure and corporate value. The results of this study indicate that there is an influence on the variables of liquidity, profitability of the capital structure. And there is an influence on the profitability of the company's value. While the liquidity variables to the value of the company does not have a significant effect. Liquidity and profitability through capital structure to the value of the company does not have a significant effect.
Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Return On Asset Sebagai Variabel Intervening (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Periode 2012-2017) Ismawati Ismawati; Sriyanto Sriyanto; Enis Khaerunnisa; Bambang Mahmudi
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6543

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Kepemilikan yang diproksikan dengan Kepemilikan Institusional terhadap nilai perusahaan yang diproksikan dengan Rasio Tobin’s Q dengan Return On asset sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan sektor industri dasar dan kimia yang terdaftar di BEI periode 2012-2017. Sampel pada penelitian ini berjumlah 22 perusahaan, dengan menggunakan metode Purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian (1) institusional ownership memiliki pengaruh positif dan signifikan terhadap nilai perusahaan (Tobin’s Q). (2) institusional ownership memiliki pengaruh positif dan tidak signifikan terhadap return on asset. (3) return on asset memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. (4) return on asset  tidak mampu memediasi pengaruh institusional ownership terhadap nilai perusahaan (Tobins Q).
Pengaruh Delegation Authority, Kompensasi Insentif dan Disiplin Kerja Terhadap Produktivitas Kerja di PT. Dewi Permata Perkasa Nurul Hidayah; Nurbaiti Betty
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6230

Abstract

The purpose of this study was to determine the results of the Effect of Delegation Authority, Incentive Compensation and Work Discipline on Work Productivity of PT. Dewi Permata Perkasa.Employee Productivity is very important to be maintained, but the problems found in PT. Dewi Permata Perkasa is still not achieving the work targets set by the company. This was allegedly due to the lack of good delegation authority, incentive compensation and employee work discipline. To find this out, this study uses the SEM (Structural Equation Modeling) method that examines the structural relationship with the research model partially.The data used in this study were 200 respondents at PT. Dewi Permata Perkasa. The data obtained is then processed using full Linear Structural Relations (LISREL) 8.8. The results of this study indicate that there is no relationship / significant influence between the latent variable Delegation Authority (DA) on Work Productivity (PK); there is a positive relationship / influence between the latent variable Incentive Compensation (KI) on Work Productivity (PK); and there is no relationship / influence between the latent variable Work Discipline (DK) on Work Productivity (PK).
Pengaruh Pelaporan Pengusaha Kena Pajak, Pemeriksaan Pajak Dan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Pada Kpp Pratama Serang Tahun 2014-2017 Irul Meidhawati; Andi Andi; Denny Susanto
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6544

Abstract

This study aims to examine the Effects of Reporting of Taxable Entrepreneurs, Tax Examinations and Letter of Tax Liability Against Value Added Tax Receipts. This type of research is quantitative research. the type of data used is secondary data. The population in this study is an annual report consisting of: Reports on the number of submissions of VAT Announcements, SKPKB Reports, Tax Billing Letter Reports and Reports on the amount of value added tax receipts at the Serang Tax Office. The sample taken in this study is monthly data during the period January - December from 2014-2017, which is as many as 48 samples, after the data was collected, the data were analyzed using SPSS 23.The purpose of this study is to determine whether: 1) Taxable Entrepreneur Reporting affects the value added tax receipts. 2) Tax Examination has an effect on Value Added Tax Receipts. 3) Tax Collection Letter influences the receipt of Value Added Tax.The results of this study are as follows: (1) Amount of Reporting of Income Tax Entrepreneurs is significant to VAT receipts. (2) Tax Examination approves significantly on VAT receipts. (3) Letter of Tax Collection significant acceptance of VAT receipts.This study aims to examine the Effects of Reporting of Taxable Entrepreneurs, Tax Examinations and Letter of Tax Liability Against Value Added Tax Receipts. This type of research is quantitative research. the type of data used is secondary data. The population in this study is an annual report consisting of: Reports on the number of submissions of VAT Announcements, SKPKB Reports, Tax Billing Letter Reports and Reports on the amount of value added tax receipts at the Serang Tax Office. The sample taken in this study is monthly data during the period January - December from 2014-2017, which is as many as 48 samples, after the data was collected, the data were analyzed using SPSS 23.The purpose of this study is to determine whether: 1) Taxable Entrepreneur Reporting affects the value added tax receipts. 2) Tax Examination has an effect on Value Added Tax Receipts. 3) Tax Collection Letter influences the receipt of Value Added Tax.The results of this study are as follows: (1) Amount of Reporting of Income Tax Entrepreneurs is significant to VAT receipts. (2) Tax Examination approves significantly on VAT receipts. (3) Letter of Tax Collection significant acceptance of VAT receipts.
Pengaruh Praktik Kerja Industri, Lingkungan Keluarga, Bimbingan Karier dan Motivasi Kerja terhadap Kesiapan Kerja Apriliana Khulasatul Mutoharoh; Wisudani Rahmaningtyas
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6241

Abstract

The purpose of this study was to determine the effect of industrial work practices, family environment, career guidance and work motivation on student work readiness. The population of this study was 145 studentsof of class XI administrasi department at SMK Batik 1 Kebumen. The research method with causality design. Total sample was obtained 106 by proportional random sample technique. Data collection techniques used were questionare, interview and documentation. Data analysis method used the classical assumption test of multiple linear regression analysis and hypothesis testing. Industrial work practices has an effect on work readiness 13,84%, family environment influences work readiness 12,11%, while career guidance and work motivation do not affect work readiness.
Analisis Gaya Kepemimpinan Kontigensi Berbasis Budaya Lokal Banyumas Cablaka Grace Maria Fitricia; Asmi Ayuning Hidayah
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6307

Abstract

Keragaman budaya lokal di Indonesia adalah harta yang tak ternilai. Beberapa budaya di Indonesia merupakan dasar bagi sebagian besar perilaku yang ada dalam organisasi Indonesia. Perilaku individu, kelompok, dan organisasi selalu terkait dan dipengaruhi oleh budaya lokal. Menurut kondisi ini, banyak teori dan sains terutama dalam masalah perilaku organisasi yang dihasilkan dari studi di luar negeri yang mengadopsi nilai-nilai dan budaya dari masing-masing daerah. Salah satu dari banyak perilaku individu yang paling menarik perhatian saat ini adalah pada teori kepemimpinan. Diskusi mengenai teori kepemimpinan kini semakin meningkat dan lebih dalam hingga karakteristik norma dan nilai dari budaya tertentu. Melihat perkembangan ini maka perlu dilakukan pengembangan model baru yang menjelaskan bagaimana dan seperti apa model kepemimpinan yang ada di sekitar budaya lokal kita. Penelitian ini diharapkan dapat mengembangkan model perilaku pemimpin dengan adopsi budaya lokal. Akun di masa depan, membentuk teori organisasi, terutama teori kepemimpinan lebih kuat karena melengkapi teori yang sudah ada sebelumnya, dan teori-teori yang dapat diterapkan oleh masyarakat setempat karena merupakan cerminan dari budaya sendiri. Untuk mengeksplorasi nilai kepemimpinan berdasarkan teori sebelumnya, penelitian ini akan berfokus pada teori kontingensi dari Fiedler dan teori situasional dari Hersey-Blanchard. Untuk mencapai tujuan itu, kita perlu studi yang mengeksplorasi nilai-nilai, konsep dan konstruksi yang dikembangkan untuk kemudian selaras dengan teori asli yang telah ada. Metode yang dapat digunakan adalah melalui proses eksplorasi mendalam untuk selanjutnya dikonfirmasi oleh teori yang sebelumnya ada.
Pengaruh Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Karyawan Di PT Krakatau Bandar Samudra Rifaldi Maniku; Hany Azza Umama; Muhammad Nurhaula Huddin
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6555

Abstract

This study aims to determine the effect of leadership and work discipline on employee performance conducted at PT Krakatau Bandar Samudra. The population in this study amounted to 256 people. The sampling technique used was random sampling and the number of samples was calculated using the Slovin formula so that the total sample was 72 employees. Data collected by observation and questionnaire. The analytical tool used is multiple linear regression analysis, to test the hypothesis used the t test and f test.Hypothesis testing results show that leadership has a significant effect on employee performance. Work discipline on employee performance has no significant effect. Leadership and work discipline together have a significant effect on employee performance.
Analisis Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) Gelora Pendidikan Tomohon Thesar Ponamon; Olviane Sumampouw; Michel Potolau
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 1 (2019): Desember
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i1.6528

Abstract

This study aims to find out how the financial performance of the (KPRI) Tomohohn Education Center using financial ratio analysis. The population used is the cooperative financial report with samples from 2015 to 2017. The method of data analysis used is the analysis of quantitative descriptive data that is examined using financial ratio analysis. The results of this study are that the current ratio 2015 is 213%, 2016 is 198%, 2017 is 205%, the debt to equity ratio 2015 is 46.75%, 2016 is 50.50%, 2017 is 48 , 70%, and return on assets 2015 at 9.21%, 2016 at 8.38%, 2017 at 7.26%. From the results of the ratio calculation it can be concluded that the Current Ratio, Debt to Asset Ratio (KPRI) Tomohon Education Center generally shows very good criteria, and Return on Assets in criteria is not very good

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