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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 139 Documents
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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
Penerapan Model Garch Untuk Menguji Efisiensi Pasar Bentuk Lemah Eka Yulianti; Dwi Jayanti
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i2.7235

Abstract

The purpose of this study is to determine whether returns follow a random pattern and test the market efficiency of a weak form using ARCH-GARCH. The population in this study is all shares that are incorporated in the Kompas 100 index group on the Indonesia Stock Exchange with a sample used in this study amounting to 83 shares using purposive sampling technique. The analysis technique used in applying the GARCH model in this study uses the help of the Eviews 8 program software. The results of this study are that the movement of returns follows a random pattern during the 2015-2018 period, the efficient market is in a weak form during the 2015-2018 period, so investors do not can use stock movement data in the past for consideration of investment.
Peran Organizational Citizenship Behavior dalam Memoderasi Pengaruh Work Life Policies, Pemberdayaan, dan Training & Development Terhadap Kinerja Willda Mega Ayudia; Suhartini Suhartini
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i2.7131

Abstract

This research aims to examine the role organizational citizenship behaviour (OCB) in moderating the influence of work life policies (WLP), empowerment and training and development (T&D) on performance. In this research, the respondents are 40 employees of Industry and Trade Office of Tasikmalaya Regency. The data collection method uses a questionnaire. The analytical method uses regression analysis and path analysis. The result of this research denoted that: Firstly, WLP, empowerment and T&D positively and significantly affected the employees’ OCB both partially and simultaneously. Secondly, WLP, empowerment and T&D positively and significantly affected the employees’ performance both partially and simultaneously. Thirdly, OCB positively affected the employees’ performance. Fourthly,  WLP, empowerment and T&D indirectly affected employee’s performance through OCB. All in all, the researcher expects that this research may be used as reference by Industry and Trade Office of Tasikmalaya Regency in order to improve the employees’ performance. 
Determinan Pengambilan Keputusan Memilih Bank Syariah Nurkholish Majid
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i2.6566

Abstract

Tujuan penelitian adalah untuk menganalisis determinan perbankan syariah yang terdiri dari pemahaman hukum riba, religiusitas dan kualitas layanan. Penelitian melibatkan sampel 80 mahasiswa IAIN Surakarta yang menjadi pelanggan Bank Syariah. Hasil Penelitian menunjukkan bahwa pemahaman hukum riba menghasilkan dorongan untuk memilih bank syariah sedangkan religiusitas tidak memiliki dampak yang signifikan. Kualitas layanan yang dengan dimensi keandalan, daya tanggap, jaminan empati dan bukti fisik tidak menunjukkan pengaruh terhadap pengambilan keputusan memilih perbankan Syariah.
Pengaruh Keputusan Investasi terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening (Studi Kasus pada Perusahaan Pertambangan yang Tercatat di BEI Periode 2015-2018) Bambang Mahmudi; Enis Khaerunnisa
Sains: Jurnal Manajemen dan Bisnis Vol 12, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v12i2.8453

Abstract

This research aims to test investment decisions affecting the value of the company by using the dividend policy as a intervening variable. In this study, the company's value was measured with the Price to Book Value (PBV), the investment decision measured by the Total Assets Growth (TAG), and the dividend policy was quantified by Divident Pay Out Ratio. Samples in this research are mining industry sector companies that distribute dividends listed on Indonesia Stock Exchange period 2015 – 2018. Sample determination method using purposive sampling. The methods of analysis used are classical assumption test, partial test (t test), path analysis, and Sobel test. Based on the results of the analysis data that (1) the investment decision (TAG) has a positive and insignificant effect on the company's value (PBV), (2) The investment decision (TAG) is negatively and insignificant in the dividend policy (DPR), (3) Dividend policy (DPR) affects negative and not significant to the company's value (PBV), (4) Dividend policy (DPR) is not able to distribute the influence of investment decision (TAG) on the company's value (PBV).

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