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INDONESIA
JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Published by Universitas Nusantara PGRI Kediri
ISSN : 25495291     EISSN : 25280929     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Nusamba is a peer review journal published by Department of Management and the media for researchers and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. The Journal of Nusamba is published every April and October by publishing research results and critical analysis studies in the field of strategy of management, financial management, operation management and marketing management.
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Articles 9 Documents
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Search results for , issue "Vol 4 No 2 (2019): Jurnal NUSAMBA" : 9 Documents clear
FRAUD PENTAGON THEORY DALAM FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN TERDAFTAR di JAKARTA ISLAMIC INDEX (JII) PERIODE 2014-2017 (Perspektif F-Score Model) Faiz Rahman Siddiq; Agus Endrianto Suseno
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.832 KB) | DOI: 10.29407/nusamba.v4i2.13800

Abstract

Financial statement fraud biasa disebut dengan kecurangan laporan keuangan yang merupakan kesengajaan dalam melakukan kelalaian dan kesalahan ketika membuat laporan keuangan dengan penyajian yang tidak sesuai pada prinsip akuntansi berterima umum. Statement on Auditing Standards (SAS) No.99 menjelaskan tentang salah saji yang berhubungan dengan auditor dalam mengaudit laporan keuangan terhadap fraud diantaranya adalah (1) salah saji dari kesalahan suatu laporan keuangan merupakan suatu pengungkapan yang direncanakan guna menipu pengguna laporan keuangan, (2) penyalahgunaan aset atau istilah lain pencurian dan penggelapan sering dijadikan sebagai salah saji dalam laporan keuangan. Fraud pentagon theory merupakan pengembangan dari teori fraud sebelumnya yaitu fraud triangle (Cressey, 1953) dan fraud diamond (Wolf and Hermanson,2004). Populasi penelitian ini adalah perusahaan yang tergabung dalam Indeks JII (Jakarta Islamic Index) pada tahun 2014-2017. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Financial statement fraud dalam penelitian menggunakan perspektif F-Score Model. Hasil penelitian ini adalah pressure (Financial Stability, dan Financial Target), dan Opportunity (Nature of Industry) berpengaruh terhadap financial statement fraud. Sedangkan Pressure (External Pressure dan Personal Financial Need), Rationalization (Change in Auditor), Competence (Change of Director) dan Arrogance (Frequent Number of CEO’s Picture dan Dualism Position) tidak berpengaruh terhadap financial statemnt fraud.
INVESTMENT OPPORTUNITY SET, DIVIDEND POLICY AND CORPORATE VALUE: EVIDENCE FROM TRADE, SERVICES AND INVESTMENT SECTOR OF INDONESIA STOCK EXCHANGE Jaka Nugraha
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.517 KB) | DOI: 10.29407/nusamba.v4i2.12763

Abstract

The purpose of this paper is to investigate influences the proxy of investment opportunity set and dividend policy on corporate value. This study is tested with a sample of trade, services and investment sector in Indonesia Stock Exchange which is contained 72 companies covering a 3-years period from 2009 to 2011. Structural equation modeling with Partial Least Square is used in this study. This paper found a significantly positive influence between the proxies of investment opportunity set on dividend policy. In addition, there is a significantly positive influence between the proxies of dividend policy on corporate value. The result had consistently with informational content of dividend that explained that dividend paid was considered to be companies prospect in the future. This result also supported signaling theory that emphasize dividend paid is a signal on the market. The result also revealed a significantly positive influence between the proxies of investment opportunity set on corporate value. This result has supporting and consistently with research result by Fama (1978). Direct effect from investment decision on corporate value is results obtained of investment activity itself.
EVALUASI PENGEMBANGAN UMKM KABUPATEN ROKAN HULU MENGGUNAKAN BUSINES MODEL CANVAS Purwantoro Purwantoro
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.594 KB) | DOI: 10.29407/nusamba.v4i2.12977

Abstract

Micro Small medium enterprises (UMKM) in each state specifically in the ASEAN region faced with the situation of global competition. A very tight competition is forcing businessmen to become the best. One of the ways that it can be reached by the trade to be able to be the best business strategy is appropriate, effective and efficient. This research aims to find out how the application business model canvas in creating alternative business strategies for the development of UMKM. The second objective is to know the proper strategic alternatives for the development of UMKM. The methods used in this research is descriptive qualitative approach with the use of informants as respondents research. The data source used is the business owners as much as 16 UMKM who open businesses in the downtown area of Pasir Pengaraian. Data collection techniques using interview techniques directly, observation and documentation. This research uses a template business model canvas to map strategy for the effort and combined with the SWOT analysis. Based on data obtained from the results of research, that the description of the business model approach UMKM using Business Model Canvas outline can be used as recommendations for business strategy, the business model which is currently already underway is able to meet the Nine elements of the blocks on the template business model canvas. The findings of this research are that not all the UMKM business strategy and have just run a business without the vision of enterprise development. Based on the results of the SWOT analysis can be found that alternative new efforts by optimizing internal strength in revenue streams on each UMKM and conduct elections to the right customer segments. Suggestions that may the researcher pointed out every UMKM should be more daring to have the vision to grow and continue to innovate against products goods or services, increase customer segmentation and make use of business model canvas approach in making the strategy of the business.
PERAN EMOSI SEBAGAI VARIABEL YANG MEMEDIASI ANTARA STORE ATMOSPHERE TERHADAP KEPUTUSAN PEMBELIAN Meiliana Meiliana; Yunita Budi Rahayu Silintowe
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.341 KB) | DOI: 10.29407/nusamba.v4i2.12851

Abstract

This study aims to see the effect of store atmosphere on emotions and impact on purchasing decisions at Transmart Carrefour Semarang. The sample in this study were 272 respondents who had made a purchase decision on Transmart Carrefour Semarang. Data collection techniques using questionnaires with purposive sampling method. In testing the hypothesis, the data analysis technique uses Path Analysis. The results showed that the store atmosphere significantly influences emotions, and emotions significantly influence purchasing decisions, then the store atmosphere has a significant effect on purchasing decisions. Testing of intervening variables in this study shows that emotional variables can influence the indirect effect between store atmospheres on purchasing decisions.
PENGARUH DISIPLIN KERJA KARYAWAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI (Studi di UD. Pratama Karya Kota Kediri) Desi Kristanti; Ria Lestari
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.617 KB) | DOI: 10.29407/nusamba.v4i2.13808

Abstract

Penelitian ini tentang : (1) Bagaimana pentingnya disiplin kerja terhadap kinerja karyawan UD. Pratama Karya (2) Bagaimana pentingnya motivasi kerja terhadap kinerja karyawan UD. Pratama Karya, dan (3) Bagaimana pentingnya disiplin kerja dan motivasi kerja secara bersama-sama terhadap kinerja karyawan UD. Pratama Karya Penelitian ini termasuk jenis penelitian survei. Sampel yang diambil adalah seluruh karyawan yang sekaligus merupakan populasi penelitian. Dasar penelitian ini adalah pendekatan kuantitatif deskriptif. Teknik yang digunakan dalam pengumpulan data adalah metode kuesioner dan mempelajari data berupa laporan dan bukti-bukti yang berkaitan dengan penelitian. Data dianalisis secara kuantitatif dengan menggunakan program pengolah data SPSS for Windows. Tujuan penelitian ini adalah (1) Untuk mengetahui pengaruh disiplin kerja terhadap kinerja karyawan UD. Pratama Karya (2) Untuk mengetahui pengaruh motivasi kerja terhadap kinerja karyawan UD. Pratama Karya. (3) Untuk mengetahui pengaruh disiplin kerja dan motivasi kerja secara bersama-sama terhadap kinerja karyawan UD. Pratama Karya. Hasil penelitian menunjukkan bahwa: (1) Ada pengaruh positif dan signifikan disiplin kerja terhadap kinerja karyawa UD. Pratama Karya. (2) Ada pengaruh positif dan signifikan motivasi kerja terhadap kinerja karyawan UD. Pratama Karya, dan (3) Ada pengaruh positif dan signifikan variabel disiplin kerja dan motivasi kerja secara bersama-sama terhadap kinerja karyawan UD. Pratama Karya. Hasil analisis koefisien determinasi diperoleh 0,457 atau 45,7%, yang artinya kontribusi variabel disiplin kerja dan motivasi kerja terhadap kinerja karyawan sebesar 45,7%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian ini.
PERSEPSI NILAI DAN KUALITAS HUBUNGAN TERHADAP CCB DENGAN MEDIASI KEPUASAN PELANGGAN PADA TRANSPORTASI ONLINE GRAB DI SURABAYA Aribah Rihadatul Aisy
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.659 KB) | DOI: 10.29407/nusamba.v4i2.13161

Abstract

This study was aimed to determine The Effect Of Perceived Value and Relationship Quality Towards Customer Citizenship Behavior (CCB) to Online Transportation Grab in Surabaya: With Satisfaction as an Intervening Variable. The samples of this study is 200 people who used Grab in Surabaya and collecting data was conduct by a questionaire distributed directly to the respondent. Sample were analyzed by purposive sampling technique with non probability sampling methods. The statistical method used PLS followed by software WarpPLS. The result of this study showed that Customer satisfaction partially influences mediation on the relationship quality with Customer Citizenship Behavior (CCB). Furthermore, Customer satisfaction does not have a partial or overall mediating effect on the Perceived Value with Customer Citizenship Behavior (CCB). Key words: Perceived Value, Relationship Quality, Customer Citizenship Behavior (CCB), Grab
PEMANFAATAN TEKNOLOGI DALAM PEMBELAJARAN KEWIRAUSAHAAN DI PERGURUAAN TINGGI Hariyono Hariyono
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.182 KB) | DOI: 10.29407/nusamba.v4i2.13834

Abstract

Kemajuan teknologi informasi dan komunikasi dalam perkembangan bisnis semakin pesat. Tentu saja, hal tersebut berdampak pada meningkatnya persaingan bisnis. Dalam pendidikan, pembelajaran kewirausahaan dimasukkan dalam kurikulum. Khusus di STKIP PGRI Nganjuk, mata kuliah Kewirausahaan sudah diterapkan di setiap program studi. Namun demikian, luaran yang diperoleh belum mengarah pada peningkatan kemampuan dalam berwirausaha. Tujuan penelitian ini adalah memanfaatkan perkembangan teknologi untuk mendukung proses pembelajaran pada mata kuliah kewirausahaan. Sampel yang digunakan terdiri dari 50 mahasiswa yang menempuh mata kuliah Kewirausahaan di STKIP PGRI Nganjuk. Pengumpulan data menggunakan angket dan wawancara. Hasil penelitian menunjukkan ada 8 karakter yang berpengaruh terhadap kemampuan technopreneur yang dikaji. Karakter wirausaha tersebut meliputi optimalisasi teknologi dan informasi, implementasi keilmuan, percaya diri, berorientasi hasil, pengambilan resiko, kepemimpinan, orisinalitas produk, dan berorientasi masa depan. Rata-rata penilaian terhadap kompetensi karakter memiliki nilai sebesar 80 (dalam kategori baik). Pada penelitian ini proses pembelajaran memanfaatkan e-learning dalam bentuk Moodle. E-learning ini merupakan program cms yang merubah konsep pembelajaran offline kedalam bentuk web. Dosen dapat memberikan materi pembelajaran dalam format apapun, diskusi, chating, dan tes secara online. Siswa lebih mudah mempelajari materi, menyelesaikan permasalahan, konsultasi, dan berkomunikasi dengan dosen kapan saja dan dimana saja. Proyek mahasiswa juga dapat dengan mudah dikontrol oleh dosen melalui aplikasi yang disediakan.
PENGARUH STRES KERJA TERHADAP KINERJA KARYAWAN PT. BANK CENTRAL ASIA Tbk. KANTOR CABANG SUBANG Sapira Hanifa; Farah Oktafani
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.658 KB) | DOI: 10.29407/nusamba.v4i2.12905

Abstract

Every company needs human resources that are able to survive and play an active role in the success of said company. Therefore, companies need employees that have a high level of performance that determines the success or failure of the company's goals. Expectations for high employee performance cannot be separated from employees stress work condition as well as at PT. Bank Central Asia Tbk. Branch Office Subang. This study aims to determine the effect of work stress on employee performance at PT Bank Central Asia Tbk. Branch Office Subang. Variables used in this research are work stress (X) and employees performance (Y) This type of research is descriptive uses causal approach and quantitative methods, with 91 employees as saturated samples. Sampling was done by the non-probability method. Analysis of the data used is descriptive analysis and simple linear regression. Based on the results of the study, it can be concluded that work stress is at high categories and employees performance classified in a good category. The t-test shows that work stress has a significant effect on employee performance and the determination coefficient says that work stress on employees performance is 46.3% while the remaining 53.7% is influenced by other factors not examined in this study.
KETEPATAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RETAIL DI INDONESIA Kartikasari Kartikasari; Diyah Santi Hariyani
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.123 KB) | DOI: 10.29407/nusamba.v4i2.12651

Abstract

Abstract This study aims to analyze the condition of Financial Distress in retail companies listed on the Indonesian Stock Exchange in 2015-2017 using the Ohlson Model, Fulmer Model, CA-Score Model and Zavgren Model. The data used in this study was secondary data derived from the financial statements of retail companies found on the Indonesian Stock Exchange. The data analysis technique used was inferential statistics and Kruskal-Wallis test. The results of this study indicated that Ohlson's model is best at predicting Financial Distress in retail companies in Indonesia with an accuracy rate of 83.33%, CA-Score Model with 30% accuracy rate, as well as the Fulmer Model and Zavgren Model with an accuracy rate of 0.00 %

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