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Journal of Management and Business Review
ISSN : 18298176     EISSN : 25030736     DOI : -
Journal of Management and Business Review (JMBR) is a source of scientific information for academia, research institution, government agencies, and industries. We publish research paper on management and business strategy as well as related topics.
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Articles 6 Documents
Search results for , issue "Vol 17, No 1 (2020)" : 6 Documents clear
FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN Martdian Ratna Sari; M. Akhsanur Rofi
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.202

Abstract

Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition. The function of financial statements is very important to make financial reports as a target of manipulation by individuals who have the intention to commit fraud. Not a few cases of financial statement fraud caused by pressure and opportunity factors that have actors. This study aims to analyze the effect of variables from the diamond fraud theory proposed by Wolfe and Hermanson (2004), namely financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditor, total accrual and capability of financial statements fraud proxied by the f-score model. This research focuses on state-owned companies because state-owned companies have enormous potential for fraud and corruption. In this study the sample used is 15 non-bank SOE companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2011-2017 period. The type of data used is secondary data in the form of annual reports of BUMN companies that have been listed on the Indonesia Stock Exchange during the period 2011-2017. Hypothesis testing is done by using multiple linear regression methods. The results of this study indicate that the financial target variable which is proxied by return on assets is proven to have a positive effect in detecting financial statement fraud. The external pressure variable which is proxy by leverage ratio is proven to have a negative effect in detecting fraudulent financial statements. This study does not prove that financial stability, ineffective monitoring, nature of the industry, total accruals, change in auditors and capability have an influence in detecting financial statement fraud. The results of this study also prove that the factor that greatly influences the financial statement of fraud is the pressure factor. Therefore, it can be concluded that the variables in diamond fraud can be used in detecting financial statement fraud.
ANALISIS PERILAKU ISLAMI TERHADAP NIAT BELI KOSMETIK HALAL MELALUI SIKAP KONSUMEN Lisa Adriani; Ma'ruf Ma'ruf
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.176

Abstract

The current trend in Indonesian society is the hijrah trend. People change lifestyles to become more aware and concerned with the halal of a product. Halal standard developed from food-beverage products, now it develops service and lifestyle products (halal cosmetics). One of the halal cosmetics sold in Indonesia is the Make Over Cosmetics Brand. Make Over has been registered in the Indonesian Ulema Council as halal cosmetics. The purpose of this research is to analyze directly between the variables of Islamic religion, halal knowledge, halal lifestyle to the purchase intention variable and the indirect effect mediated by the attitude variable. The sampling technique is purposive sampling of 185 respondents. The data analysis technique is quantitative analysis using SMART PLS 3. The results of the analysis show a significant positive effect between Islamic religious variables, halal knowledge, halal lifestyle on direct purchase intention variables and indirectly related through influence variables with partial mediation. Need to be considered, supporting the principle of halal and open-minded to change.
PENGARUH PELATIHAN TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI PADA KARYAWAN PT. X Citra Neza; Harif Amali Rivai
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.169

Abstract

This study aims to determine the effect of training on job performance. The effect of work motivation as a mediating variable was also examined. The research was conducted on employees of PT. X. The data gathered from  186 people permanent employees of PT. X. The data was collected through a field survey. The result of the data from survey was analyzed using SmartPLS software. And the result supported that training significantly positive effect on employee job performance. Employee motivation was forming significantly effect on employee job performance. The result of the study was also supported that’s training significantly positive impact on motivation. The study concludes that employee motivation partially mediated the relationship between employee training and employee job performance.
PENGARUH KINERJA KEUANGAN, DPK DAN JUMLAH SBI TERHADAP PENYALURAN KREDIT PERBANKAN (Studi Pada Bank BUMN Yang Terdaftar di BEI Periode 2009 2018) Tieka Trikartika Gustyana; Sasdalia Nova Diena
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.175

Abstract

The function of the banking sector as an intermediary will lead to activities for banks to raise excess funds in the community and redistribute the funds in the form of credit. Bank lending activities will be influenced by several factors, namely third party funds (DPK), capital adequacy ratio (CAR), return on assets (ROA), non-performing loans (NPLs) and the number of Bank Indonesia certificates (SBI). Based on the results of the study explained that simultaneously DPK, CAR, ROA, NPL and the number of SBI affect the distribution of bank credit. While partially DPK and CAR affects bank lending, while ROA, NPL and the number of SBI does not affect bank lending. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PURCHASE DECISION INVOLVEMENT GENERASI MILLENNIAL DI TRAVELOKA Ryswaldi, Ridho; Pujani, Vera
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.168

Abstract

This research was conducted aiming to find out the factors that influence interests of millennial generation towards purchase decision involvement mediated by trust. The independent variable in this study is social media usage, eWOM, third party recognition, and legal framework. The sample collection technique is done by non probability sampling with purposive sampling. Millennial generation in this study has an age range of 18-34 years. Respondents are undergraduate and graduate students in the city of Padang. The number of respondents in this study were 216 respondents. The data analysis technique used in this study was Maximum Likelihood. In this study obtained social media usage, eWOM, and legal framework have a significant positive effect on purchase decision involvement, while third party recognition has no effect. For mediation by trusts, social media usage, eWOM, third party recognitiom, and legal framework, affect purchase decision involvement 
FAKTOR FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION KARYAWAN PADA HOTEL BINTANG TIGA DI KOTA PADANG Shelinda Rahman; Harif Amali Rivai
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.172

Abstract

Human resources have an important role in an organization both large and small scale organizations. The world of tough competition the organizations try to minimize their turnover ratio and save their cost, turnover cost consists of re-recruiting employees and retraining costs. The purpose of this research is to understand and analyze the effects of training satisfaction, pay satisfaction and job satisfaction to employee turnover intention with organizational commitment as a mediating variable in the three-star hotel employess in Padang city. With a total of 140 respondents the sample validity testing was carried out by loading factor and average variance extracted (AVE) while the reliability testing used an internal consistency test based on composite reliability values. Validity test with loading factor shows a valid value. Reliability testing with internal consistency test has composite reliability values that meet the criteria. Based on the test results, all variable indicator statements have met the criteria of validity and reliability. Hypothesis test results with SmartPLS show that organizational commitment, training satisfaction and salary satisfaction have a negative and significant effect on turnover intention. Organizational commitment mediates the relationship of training satisfaction, salary satisfaction, and job satisfaction on turnover intention.

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