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Journal of Management and Business Review
Published by Sekolah Tinggi Manajemen PPM
ISSN : 18298176     EISSN : 25030736     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : -
Articles 217 Documents
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Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten? Sari, Martdian Ratna; Pinasthika, Benediktus Tandya
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
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.v18i2.272

Abstract

This study aims to examine how the company's earnings management affects the amount of tax and earnings persistence, especially in the transportation business in Indonesia. This research is important because the Financial Accounting Standards Guidelines (PSAK) do not regulate the limits in managing earnings so that it can lead to various potential fraud that ultimately violates the PSAK and the Laws Regulations relating to the presentation of financial statements. This study uses a transportation company as a sample, with 70 observations of total financial data during 2014-2018, a span of 5 years. The results of this study prove that earnings management does not affect tax planning and earnings persistence due to the profit recognition method of each different company. The role of the agent is the key to persistent earnings as a signal to the principal. From the results of this study, researchers suspect that the real activity of companies represents the condition of earnings and the method of recognition has no relationship with earnings persistence. The author suspects that the company cannot do earnings management and tax planning simultaneously.
Dilema Auditor: Faktor Internal dan Eksternal Independensi Sari, Martdian Ratna; Zuhri, Alhamdi; Natalia Wijaya, Paulina Millennia
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
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.v18i2.276

Abstract

The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements. This study aims to determine the effect of internal and external factors on auditor independence. This study used a Purposive Sampling as the sampling method, which is by taking a sample from the population-based on certain criteria (Sugiyono, 2013). This study used a sample of the auditor who has experience working in the KAP for at least 1 year. The type of data used is primary data in the form of a questionnaire. This study proves that the length of the auditor's relationship influences auditor independence. While this study does not prove that the provision of non-audit services, Competition among KAP, Large size of KAP, Audit period, and Relativism influence the independence of auditors.
Pengaruh Lingkungan Kerja terhadap Kinerja Karyawan Bukalapak Ego Muhammad, Samudera Witjaksono; Hamdani, Endah Nuraini
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
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.v18i2.288

Abstract

Human resources have a very important role in the running of a company. Every employee is required to work as well as possible because employee performance determines the success of the company to achieve its goals. In order for employees to produce good performance, companies need to pay attention to the factors that affect employee performance, namely the work environment. The work environment is divided into 2 (two) namely the physical work environment and the non-physical work environment. This study aims to determine the effect of physical and non-physical work environments on Bukalapak employees' performance. This study uses quantitative research methods through multiple linear regression which includes the t test and F test. Data were collected using a questionnaire with a Likert scale measurement. Digital questionnaires using Google Form were distributed to all 140 employees with a return rate of 100 questionnaires. Furthermore, data processing is carried out using regression analysis. The test results show that the physical work environment, non-physical work environment and both simultaneously have a significant effect on employee performance.
Pengaruh Kompetensi dan Motivasi terhadap Kinerja Anggota Reskrim Polres Blitar Kota dalam Pengamanan Pemilihan Gubernur Jawa Timur Tahun 2018 Earlyanti, Novi Indah; Ardiansyah, Dhany
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
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.v18i2.246

Abstract

Blitar Police Station is one of the jurisdictions in East Java Province which has participated in securing the Governor's Election in 2018. Security is carried out in terms of managerial human resources, by minimizing the potential of existing security disturbances soas not to develop into real disturbances.The research objective was to analyze the effect of competence and motivation on the performance of members of the Blitar City Police Criminal Investigation Unit in securing the East Java Governor Election in 2018. Quantitative research approaches and survey methods. Data obtained from filling out questionnaires of 56 items by 73 respondents who were sampled. From the results of the analysis obtained a regression equation is Y = 15,028+0,250X1+0,313X2+e ; It was concluded that the competency variable was 0.250 and motivation was 0.313 with a significant value of 0.005 and 0,000 which partially affected the performance of members. Simultaneously, the variables of competence and motivation affect performance by 34.4%. Members can produce good performance if there is support for self-competence and motivation that is formed. This is inseparable from the role of the leader who gives members the opportunity to take part in training education, gives responsibility, maintains positive interactions so as to generate motivation that can spur members to complete predetermined work targets to produce good performance.
Minat dan Penggunaan Fintech PayLater Pekerja Urban Pelanggan Traveloka dan GoJek Sebelum dan Selama Pandemi Covid 19 di DKI Jakarta Adirinekso, Gidion P.
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
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.v18i2.283

Abstract

The Covid 19 pandemic hit Indonesia, and one of the impacts on payment system activities. The PayLater application system develops as a method of bailout payment from companies. Two large companies, Traveloka and GoJek, offer a later payment system associated with their application. However, OVO provided the same thing for companies that work with them. When a pandemic occurs, will it change the interest and use of the PayLater application? This study looks for factors that influence the part and use of PayLater for urban workers in DKI Jakarta. Based on the second generation of Unified Theory Acceptance and Use of Technology (UTAUT2) as a theoretical basis for finding these factors using PLS-SEM. The multi-group analysis shows any differences in terms of transactions, gender, type of generation during the pandemic. There were 1201 urban workers surveyed in DKI Province. The research contribution is in multi-group analysis and has practical implications for Traveloka, GoJek, and OVO companies. Another study should consider cost switching for urban workers when new fintech emerges in terms of costs, benefits, and tenor times. We can use panel data, where the same respondents are observed in the period before, during, and after the period.
Pengaruh Faktor Keuangan dan Non Keuangan terhadap Financial Sustainability Ratio Perbankan Nurhikmah, Suci; Rahim, Rida
Journal of Management and Business Review Vol 18, No 1 (2021)
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.v18i1.214

Abstract

The design of this study is the design of hypothesis testing. The population of this study includes all private non-foreign exchange national commercial banks for the period 2013-2019. The sample selection technique uses purposive sampling method and research data obtained by 18 banks. The data analysis method used is regression analysis with panel data. The results of this study indicate: Capital Adequacy Ratio (CAR) has negative and insignificant effect, then Non Performing Loans (NPL), Operating Costs to Operating Income (BOPO), Loan to Deposit Ratio (LDR), Inflation, and Company Size (Size) insignificant positive effect. While Return on Assets (ROA) is the only variable that has a positive and significant influence on the financial sustainability ratio (FSR). The adjusted R square value of 0.236, shows that the Financial Sustainability Ratio (FSR) is influenced by Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Return On Assets (ROA), Operating Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Inflation, and Company Size (Size) of 23.6%, while the remaining 76.3% is influenced by other factors not examined in this study. The results of this study can be used to carry out further research, and add insight into banking knowledge, particularly in banking financial performance. So that investors/customers can more easily make decisions with the information on the  financial performance of the company concered.
Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. Adella, Monica; Dewi, Novy Silvia; Ahalik, Ahalik
Journal of Management and Business Review Vol 18, No 3 (2021)
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.v18i3.247

Abstract

This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and measurement of contracts with customers effectively valid on January 1, 2020. The research method used is a qualitative descriptive method by comparing the application of PSAK 34 and PSAK 44 with PSAK 72 in construction companies. Results of this research indicate that the application of PSAK 72 does not have an impact on construction contract but have an impact on real estate contract. Real estate contract must recognition revenue at point in time based on PSAK 72. Real estate contract in PSAK 72 and income tax have difference in revenue recognition and tax imposition. Decreased revenue caused of real estate revenue recognition push management to do earnings management
Strategi Pengasuhan PT. Pupuk Indonesia (Persero) Asikin, Budi; Rusdi, Muhammad Arief; Munir, Ningky Sasanti
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
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.v18i2.294

Abstract

As a large business entity that already has many subsidiaries, PT Pupuk Indonesia (Persero) is required to carry out a professional corporate governance system based on strong commercial principles, in the sense that it is able to provide added value, benefits and maximum profit levels to shareholders and existing stakeholders. Therefore, PT Pupuk Indonesia (Persero) needs to carry out an in-depth analysis of the implementation of the management strategy of its subsidiaries to determine the level of compatibility between the characteristics of the parent and its subsidiaries. Thus the company can develop a parenting strategy that is appropriate, effective and will further increase the value and competitiveness of the company as a whole. This research is an applied research with a qualitative descriptive approach using the Corporate Parenting Framework from Campbell et al. (1995). Data obtained through interviews, observation, and study of relevant documents. The study shows that the subsidiaries engaged in the main business of the fertilizer and chemical industry are in the Heartland Business category. Subsidiaries engaged in supporting businesses in the industry, trade and energy services sector, shipping and sea transportation and agricultural industry and trade are in the Edge of Heartland category. For subsidiaries engaged in EPC services and trading and general services the position is is in the area of the Alien Territory. So the parenting style of a parent company that is suitable for parenting for a subsidiary that falls into the Heartland Business category is a combination of corporate development and linkage influence; for a subsidiary that is part of the Edge of Heartland area, is stand alone influence. Meanwhile, for subsidiaries that are included in the Alien Territory area, the parenting style is linkage influence.
STRATEGI PEMASARAN PRODUK CAT OZONE DI SEKTOR RETAIL UNTUK WILAYAH JAKARTA, DEPOK, TANGERANG, DAN BEKASI PERIODE 2012-2014 Mulyadi, Edbert Mulyadi; Rahmawati, Meinita Nurul
Journal of Management and Business Review Vol 12, No 2 (2015)
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.v12i2.43

Abstract

Perkembangan penjualan produk cat tembok dalam industri mengalami peningkatan setiap tahunnya. Pada tahun 2011 diperkirakan mengalami perkembangan sebesar 8.01%. Namun, perusahaan Sumi Asih sebagai produsen cat tembok Ozone mengalami tren penurun penjualan mulai tahun 2009 sampai 2010, selain itu saat ini perusahaan belum memiliki STP dan strategi untuk mengahadapi persaingan. Kondisi ketersediaan produk cat Ozone hanya terbatas pada toko bangunan tradisional dan belum terdapat di toko bangunan modern, selain itu persentase ketersediaan di wilayah Jadetabek adalah sebesar 1.06% dan tingkat awareness dikalangan pemilik toko bangunan dan pengguna akhir cat tembok yang masih rendah. Karakteristik persaingan dalam industri cat tembok memiliki intensitas yang tinggi. Pesaing utama produk cat Ozone adalah Vinilex dan Catylac yang memiliki keunggulan dalam hal distribusi dan awareness. Hal tersebut merupakan tantangan bagi produk cat Ozone sebagai cat tembok yang baru beredar di pasaran retail mulai tahun 2009 untuk dapat meningkatkan penjualan dan market share. Dari hasil analisis, didapatkan strategi marketing terpilih untuk dapat mencapai sasaran perusahaan adalah mengkomunikasikan keunggulan dari produk cat Ozone berupa daya tutup yang baik, cat tembok anti bakteri dan sudah digunakan pada gedung-gedung ternama melalui media elektronik, media cetak, dan mengikuti pameran serta memperbaiki kualitas produknya yang diikuti pula dengan memperluas jalur distribusi ke toko bangunan tradisional dan modern.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI ADOPSI TWITTER ADVERTISING PADA SEGMEN MUDA USIA 15 – 24 TAHUN WILAYAH JABODETABEK (JAKARTA, BOGOR, DEPOK,TANGGERANG, BEKASI) TAHUN 2011 Lavindri, Edith; Kurnia, Pepey Riawati
Journal of Management and Business Review Vol 9, No 1 (2012)
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.v9i1.75

Abstract

Teori dan Model Theory of Reasoned Action (TRA) dari Fishbein & Ajzen (1975), Theory Planned Behavior (TPB) dari Ajzen (1991), Technology Acceptance Model (TAM) dari Davis (1989) dan Diffusion of Innovation Model (DOI) dari Rogers (1983 dalam Rogers, 2003) sering digunakan oleh banyak peneliti untuk menemukan faktor – faktor yang mempengaruhi adopsi yang berkaitan dengan teknologi. Pada penelitian ini keempat teori dan model ini dikombinasikan guna menjelaskan faktor – faktor yang mempengaruhi adopsi Twitter advertising pada segmen muda usia 15 – 24 tahun. Sebanyak 389 penguna Twitter menjadi responden penelitian ini, dimana 5 diantaranya diwawancara untuk mendapatkan pemahaman mendalam akan adopsi Twitter advertising. Hasil analisis menunjukkan bahwa terdapat attitude terhadap Twitter advertising, subjective norm terhadap Twitter advertising, perceived usefulness terhadap Twitter advertising berpengaruh dan signifikan terhadap intention to adopt Twitter advertising.

Page 13 of 22 | Total Record : 217

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