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Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI)
Published by Universitas Muhammadiyah Sukabumi
ISSN : -     EISSN : 27461475     DOI : https://doi.org/10.37150/jimat
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) adalah jurnal ilmiah tentang Ilmu Manajemen secara umum yang dikelola dan diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah dengan E-ISSN : 2746-1475, terbit 6 bulan sekali pada bulan Maret dan September. Redaksi membuka peluang untuk mempublikasikan artikel ilmiah baik berupa hasil penelitian empiris juga artikel konseptual. Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) menerbitkan berbagai macam jurnal yang berkaitan erat dengan disiplin ilmu manajemen, diantaranya manajemen keuangan, manajemen sumber daya manusia (MSDM), manajemen pemasaran, manajemen rantai pasok, kewirausahaan, bisnis digital dan bisnis syariah. JIMAT UMMI berharap mampu menjadi sumber rujukan keilmuan terkait ilmu manajemen baik skala lokal, nasional bahkan internasional. JIMAT UMMI diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah Sukabumi, dengan pengurus redaksi dikelola oleh Program Studi Manajemen Retail.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
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PENGARUH PERPUTARAN PERSEDIAAN TERHADAP MODAL KERJA (STUDI KASUS PADA PT. UNILEVER INDONESIA TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2013) Iwan Kurniawan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.982

Abstract

This research purposed to determine the Inventory turn over, the working capital and the influence of inventory turnover of working capital in PT. Unilever Indonesia Tbk. listed on the Indonesia Stock Exchange. Variables used in this study is inventory turnover, and working capital. The sample used is a quarterly financial report on PT. Unilever Indonesia Tbk. the period 2006-2013, the number of samples in this study are 32 samples. The analysis used is simple linear regression. This analysis is used to determine the partial significant, coefficient of determination test and t test. Simple linear regression test results obtained Y = 179,852.014 + (-122,077.337 X) containing the sense that at the time of inventory turnover rate among the working capital turnover rate (Y) is at 179,852.014. Test showed that the coefficient determinant to yield 4.3% whereas the t test if thitung < t tabel (-1.154 <2.042), the hypothesis Ho received Ha refused to see its significance, see yields ttabel statistical significance at 5% level of the sig = 0.257> 0 , 05 (5%). which means there is no influence of inventory turnover for working capital.
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP LABA BERSIH PADA PT. UNILEVER INDONESIA Tbk. PERIODE 2006-2013 M Tegar Muslim
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.983

Abstract

This research aim to determine the effect of promotion costs and distribution costs to net income at PT. Unilever Indonesia Tbk. registered in Indonesia Stock Exchange. The variables used in this research is the cost of the promotion, distribution costs and net income. The sample used is a quarterly financial report to the PT. Unilever Indonesia Tbk. the period 2006-2013, the number of samples in this research there was 32 samples.This research is a descriptive research in which the data was obtained through an internet site and processed using SPPS version 21. Analysis used is multiple linear regression. Analysis was used to determine significant either partially or simultaneously. Partial test results indicate that the cost of the promotion effect on net income and distribution costs also affect the net income. The test results indicate that the simultaneous promotion costs and distribution costs have a significant effect on net income.
PENGARUH HUTANG JANGKA PANJANG TERHADAP RETURN ON INVESTMENT PADA PT KALBE FARMA, Tbk. Novi Adha Indriani; Susan Anggriani; Elan Eriswanto
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.984

Abstract

This study aims to determine the effect of long-term debt on the return on investment (ROI) at PT Kalbe Farma Tbk. Variables used in this study is the long-term debt as the independent variable and the return on investment (ROI) as the dependent variable. The research method used is descriptive associative with a quantitative approach. The sample used is the quarterly financial statements of PT Kalbe Farma Tbk is listed on the Indonesia Stock Exchange, the number of samples in this study there were 36 samples.
PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT BARATA INDONESIA TAHUN 2009-2011 Novika Irwanti; Rinaldi; Elan Eriswanto
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.985

Abstract

This study aimed to determine the effect of the level of account receivable turnover on profitability in PT Barata Indonesia in 2009-2011. Variables used in this study is accounts receivable turnover, and profitability. This research method in this study is a quantitative method, a sample of 36 financial statements of PT Barata Indonesia for the years 2009-2011. For receivables turnover can be seen with the testing criteria that if tcount>ttable (5,372>2,028) then H0 is rejected Ha accepted. To see the significance , visible results ttable statistic at a significance level of 5% sig = 0,000 > 0,05 significance level 0,05 (5%). The result show that the influence turnover partially and simultaneously affect the profitability of PT Barata Indonesia (Persero).
ANALISIS FAKTOR-FAKTOR PELATIHAN TENTANG KEWIRAUSAHAAN KEPADA PELAKU USAHA MIKRO KECIL MENENGAH DI PUSAT LAYANAN USAHA TERPADU KOPERASI USAHA MIKRO KECIL MENENGAH KABUPATEN CIANJUR Dandi Bahtiar; Gita Rianti
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1079

Abstract

The purpose of this research is to examine the quality of human resources of the trainers at the Center for Integrated Business Services of the Cooperative, Micro, Small and Medium Enterprises, Cianjur Regency (PLUT-KUMKM). The questionnaire was conducted for Micro, Small and Medium Enterprises (UMKM) actors who had conducted training at PLUT-KUMKM Cianjur. The number of registered trainees is 300 people. The number of samples using the Slovin formula was result 100 people. The sampling method uses probability sampling techniques, simple random sampling, which is a random sampling technique without paying attention to strata (Sugiyono, 2017). The data analysis used was descriptive analysis, namely the analysis to describe the quality of the trainers. The second analysis is factor analysis with the aim of identifying groups between variables (Aldy Purnomo, 2016), so that variables have a high appearance are found. The results of the Kaiser-Meyer Olkin (KMO) are 0.680 and the value of the Measure of Sampling Adequacy (MSA) of all variables is more than 0.50. That is implies that observation by factor analysis is more than sufficient and reliable. The results showed that the average respondent's response to the training variable was 4.25 is means very good. From this research formed 4 factors, 3 new factor that emerged is "Ability, Skills and Understanding of Participants"; "Motivation of Participants"; and "Competencies of Instructor". Then the other factor is "Method" remains appropriate because it has a strong correlation. The 4 factors is able to explain all research variables as much as 54.3%.
PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN RIZKI AMALIYAH
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1081

Abstract

This study aims to examine the effect of profitability, capital structure and quality of financial reports on firm value. The research approach used in this research is a quantitative approach. The population in this study were all plantation sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was Pupossive Sampling. This study used panel data regression analysis tools then continued to test the hypothesis with the help of Eviews 9.0 software. The results of this study show that profitability has no effect on firm value with a probability value of 0.3076> 0.05. Capital structure has no effect on firm value with a probability value of 0.1300> 0.05. The quality of financial statements has a significant effect on firm value with a probability value of 0.0144 <0.05. Then next. Simultaneously, profitability, capital structure and financial report quality have a significant influence on firm value, which can be shown by the Prob (F-Statistic) value of 0.021854 <0.05.
PENGARUH COVID-19 TERHADAP REAKSI PASAR MODAL INDONESIA (STUDI KASUS PADA INDEKS SAHAM LQ-45) Suwarto Suwarto; Shinta Wulandari
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1164

Abstract

The purpose of this study is to determine the effect of a COVID-19 event on the reaction of the Indonesian capital market (case study on the LQ-45 stock index). To test the market reaction, the researcher uses Abnormal return and trading volume activity variables to test an event that is happening.Based on the results of the significance test using the one-sample t-test and the one-sample Wilcoxon signed rank test and different tests using the paired sample t-test and the Wilcoxon signed rank test on abnormal return and trading volume activity above, the researcher concluded that the test on abnormal return and trading volume activity before and after the announcement of the COVID-19 event on March 2, 2020, experienced a significant change, meaning that abnormal return and trading volume activity, which means that there is a significant influence on the COVID-19 event on the reaction of the Indonesian capital market (Study The Case in the LQ-45 Stock Index).
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Febriyanto Febriyanto; Riza Setiawan Gusma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1165

Abstract

Rapid technological developments make the capital market create various opportunities or alternatives for investors. On the other hand, companies seeking funds must compete in obtaining funding from investors. One way for companies to get funding is by issuing and selling company shares to investors on the stock exchange. As with the problem formulation, the purpose of writing this thesis is to provide empirical evidence about the effect of changes in Current Ratio (CR), Debt To Equity Ratio (DER), Gross Profit Margin Ratio (GPM), and Total Asset Turnover Ratio (TAT) in predicting profit changes in automotive sub-sector manufacturing companies for the next one year. The target population of this study is all manufacturing companies listed on the Indonesian stock exchange. The automotive sub-sector and reported in 2018 to June 2020, with purposive sampling technique, the research sample was obtained as many as 12 automotive companies. The data analysis tool used in this research is multiple regression analysis test, classical assumption test, and hypothesis test. Based on the results of research and discussion, the following conclusions can be made about the positive and significant effect of the Current Ratio on changes in earnings, there is no significant effect on Debt To Equity, Gross Profit Margin, Total Asset Turnover on changes in earnings. And together it cannot have a significant effect on changes in earnings.
PANDEMI COVID-19 DAMPAKNYA TERHADAP USAHA MIKRO, KECIL DAN MENENGAH DI PASAMAN BARAT Mia Muchia Desda; Erdawati
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1173

Abstract

This research aims to see the condition of MSMEs in West Pasaman Regency before the COVID-19 pandemic, during the COVID-19 pandemic and during the New Normal period. The research method used a qualitative descriptive approach, with sampling using a sample size technique that is based on the attainment of depth and richness of description. The research and data collection was carried out from October to December 2020, still in the pandemic period and towards the New Normal by collecting primary data with semi-structured interviews. The results showed that prior to the COVID-19 Pandemic, the operational conditions of MSMEs in West Pasaman were still above normal, while at the time of the COVID-19 pandemic, the operational conditions of MSMEs decreased business sales by 75%. And during the New Normal era, the condition of MSMEs was still below normal, because people's purchasing power was still decreasing by 50%.
PENGARUH EFEKTIVITAS KONTRIBUSI DAN POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH Sukmayadi Yadi; Rima Hernawati
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1174

Abstract

Advertisement tax is one of the many taxes in the city of Sumedang where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the region that is owned by the city of Sumedang. The research objective of this study is to determine the magnitude of the contribution and potential of advertisement tax which is actually owned by Sumedang Regency. The method used is descriptive quantitative method that is the target data and realization of advertisement tax andRegional Original Revenue (PAD) as well as the number of advertisement taxpayers totaling 614. To calculate the contribution of advertisement tax using related variables, namely the realization of advertisement tax revenue, the realization of regional original income whereas to calculate the potential for advertisement tax, namely the number of billboards, billboard size / billboard area, number of days, billboard rates. and for testing the effect of using SPSS version 25. The results of this study indicate that the contribution of advertisement tax is quite effective, and the potential for advertisement tax in Sumedang Regency is very large. The contribution and potential of advertisement tax is also very influential on Local Revenue. But the results of this study also showed that the lack of contribution and there are still many advertisement tax potentials that have not been explored optimally.

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