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Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Manajemen Lasharan Jaya Makassar
ISSN : 25411438     EISSN : 25500783     DOI : https://doi.org/10.51263/jameb.v5i2
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Issues of management, economics, and business have become a hot topic to be discussed and deliberated in this ever changing business world. Therefore, we need a vehicle to accommodate such issues. Based on this background, JAMEB was established to be a forum for discussion of high impact research covering multiple areas in economics, business, and social sciences. This journal is open for academicians, case writers, practitioners, independent researchers, and other stakeholders. The journal covers a wide range of areas in business, social and behavioral sciences. It considers articles written in all areas of business, arts, humanities, behavioral sciences in emerging economies including but not limited to management sciences, psychology, sociology, media studies, linguistics, literature, history. The journal also covers entrepreneurship, marketing, strategic management, organizational behavior, international business, and ethics. FOCUS AND SCOPE Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research from various academics and researchers that have not been published elsewhere. The article should be in the area of: 1.Human Resource Management 2.Financial Management 3.Marketing Management 4.Entrepreneurship 5.Economics development
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis" : 8 Documents clear
Evaluasi Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Alfa Global Indonesia Rostiaty Yunus
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.120

Abstract

This research aimed to find out the implementation of system of cash flow accountancy at PT. Alfa Global Indonesia. The design of this research was done to analyze the system of cash flow accountancy at PT. Alfa Global Indonesia. The method used was descriptive qualitative to describe the theory of accountancy cash flow system at PT. Alfa Global Indonesia. The result of this research indicated cash flow accountancy system at PT. Alfa Global Indonesia was done well. The system used was more accurate and the information released was very supporting to make decision.
Political Connection and Real Earnings Management in Nigeria Ahmad Haruna Abubakar; Peter U Anuforo; Dahiru Hussaini; Musa Isa
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.121

Abstract

There is currently exists an important question on whether firm’s political network affect the level of their earning information. The aim of this study is to examine the influence of political connection on real earnings management. The analyses involve a sample of 72 non-financial firms with 360 firm-year observations for a five-year period (2014-2019). Data was obtained from the annual reports of these companies as well as from Thompson Reuters and Bloomberg databases. The Panel Corrected Standard Error was used to test the model studied. The finding shows that firms board with political connection are possible to have earnings manipulation which deteriorate the earnings quality. Thus, this study recommends that increased attention should be given to internal control mechanisms to help curtail corporate earnings manipulations, reduce the effect of political connection, and enhance the financial reporting quality.
The Advertising Strategies as a Determinant for Consumer Brand Preference in Osun State, Nigeria (an INSIGHT of U.A.C FOODS PLC) Haorayau Bolaji Babalola Babalola; Saheed Ademola Lateef Lateef; Dauda Ayodele Morakinyo
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.122

Abstract

Several companies spend enormous amounts on advertising and still claim indifference in sales volume. This seems to be based on a completely understandable reaction to the initiative. The problem might emanate from media channel or advertising strategy itself. The study therefore, investigated effect of advertising strategies on consumer brand preference with particular reference to UAC food plc Osogbo, Osun state. It examined the choice of advertising media on consumers’ brand preference and also determined the relationship between publicity through celebrity endorsement and consumer brand preference of UAC foods plc. 140 questionnaires were administered to the target respondents using simple random sampling and correlation and multiple regression techniques were used to analyse the collected data via SPSS version 25. Result from the study shows that advertising has a significant effect on consumers’ brand preference. Publicity through celebrity endorsement also has strong relationship with consumers’ brand preference. The choice of advertising media has a significant influence on consumers’ brand preference. The study therefore recommended that advertising should be seen as an investment in the future of products and not to be evaluated by its immediate returns.
Graduate's perception towards entrepreneurial career choice: Role of University and Family Umar Abdullahi Ahmed; Most Asikha Aktar; Abu Sufian Abu Bakar
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.123

Abstract

In today's dynamic world, entrepreneurship is gaining greater attention both by the policymakers and scholars because of growing unemployment problems across the globe. Entrepreneurs remain vital as they contribute to crack-down on the rising societal challenges through the generation of new employment opportunities. Despite the growing acceptance of entrepreneurship in today's dynamic & competitive environment, some graduates are not comfortable pursuing their career as entrepreneurs. What perceptions they carry regarding entrepreneurship as their career choice and who can nurture their positive entrepreneurial perceptions are crucial matters, thus encouraging researchers to conduct in-depth study along this line. By considering this issue, the present study sought to know the perceptions of university graduates regarding entrepreneurship career and who influences their perceptions. Based on the above reasons, this study was conducted in two universities in Malaysia: Universiti Utara Malaysia (UUM) and Universiti Malaysia Kelantan (UMK) and taken entrepreneurial perceptions as a function of the role of university and family. The study results reveal that 57 percent of the students want to start their career as entrepreneurs after graduation. Still, several factors can make barriers for them to enter into the business environment. In this context, the majority of students mentioned insufficiency of funds as the most significant obstacle, while the desire to get rich forces them to take such a hindrance as a challenge and the key to success in an entrepreneurial career. Though the study also identifies that both university and the family play positive roles in influencing student's entrepreneurial perceptions, the family contributes more than the university. Hence, this study hopes to contribute to the entrepreneurship literature by enhancing the understanding of the entrepreneurial perception of university graduates and also provides some basis for future research in this area. As the majority of students' perception is directly inclined towards selecting entrepreneurship opportunities as a career, the findings from the current study would also assist governmental institutions, affected agencies, academic institutions, entrepreneurial mentors, dedicated consultants, as well as counselors to enhance students' perceived feasibility of self-employment by providing them relevant start-up opportunities.
Pengaruh Gaya Kepemimpinan Transaksional Dan Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada PT. Bangun Mitra Abadi Medan Rizky Putra
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.124

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan transaksional dan transformasional terhadap kinerja karyawan baik secara parsial maupun simultan. Untuk mengetahui apakah komitmen organisasi memoderasi pengaruh gaya kepemimpinan transaksional dan gaya kepemimpinan transformasional terhadap kinerja karyawan pada. Jumlah sampel sebesar 116 orang dengan menggunakan teknik regresi linier berganda dan MRA. Hasil penelitian menunjukkan bahwa gaya kepemimpinan transaksional dan gaya kepemimpinan transformasional berpengaruh terhadap kinerja karyawan secara parsial dam simultan. Komitmen organisasi terbukti signifikan dalam memoderasi gaya kepemimpinan transaksional terhadap kinerja karyawan serta komitmen organisasi terbukti signifikan dalam memoderasi gaya kepemimpinan transformasional terhadap kinerja karyawan.
The inclination toward funding cash waqf-based education: evidence from Kuwait Waqf Public Foundation Meshari Al-Daihani
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.125

Abstract

Kuwait Awqaf Public foundation plays a vital role in supporting Community development in Kuwait. However, it is undeniable that support for the educational forums by Kuwait Awqaf public foundation (KAPF) is significantly low graded compared to other distribution channels of Waqf. Besides, the literature that discussed the factors influencing behavioral intention to Waqf giving behavior is extremely limited in Kuwait. Therefore, this study aims to investigate the factors influencing behavral intention to endow to the education sector, particularly among the employees of Kuwait Awqaf public foundation (KAPF), based on the theory of planned behavior (TPB). A set of questionnaires was constructed to measure the validity of the theory in the field of Waqf giving behavior in Kuwait. This study found that all variables attitude, subjective norms, and perceived behavioral control were significantly related to intention to contribute to the education sector by Waqf in Kuwait.
Optimization using Adjusted Program Budget Marginal-Analysis (PBMA) for Decision Making Process and Budget Planning Purposes Bilkisu Maijamaa
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.126

Abstract

Program budget marginal-analysis is a framework used by decision makers to allocate and reallocate resources with maximized benefit or specified goals. Evidently most application of PBMA as employed in most studies have focused mainly within the health organization. To implement the PBMA for optimizing budget allocation problems it involves seven stages. This research will look at applying the PBMA in other organizations that are strategically based for budget allocations. To implement on other organizations, some adjustment on the existing PBMA need to be made. This was achieved through introduction of suitable quantitative approach instead of using the traditional qualitative approach to calculate the marginal cost for the activities/strategies. By introducing and implementation of a suitable mathematical programming model for the final budget allocation process. The adjusted PBMA has proven to be a flexible and workable framework that can be used in other organization not just the health sector where it originated. Hence it is recommended to be used by other organizations for optimal budget allocations
Pengaruh Keselamatan dan Kesehatan Kerja Terhadap Produktivitas Kerja Karyawan Pada PT. Johnline Baratama Site Konawe di Sulawesi Tenggara Mukhtar Galib; Sinaruddin Sinaruddin
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research intends to understand the impact of Occupational Health and Safety (K3) as well as work supervision on the performance of operational employees (study at PT. Johnline Baratama Site Konawe). Descriptive analysis method with Likert scale for descriptive analysis, while for verification analysis using the coefficient of determination, multiple correlation, and regression testing. Questionnaires were distributed to 97 employees. The questionnaire was tested with validity tests, reliability tests, and also classical assumptions. The results of the research illustrate that simultaneously occupational health and safety and work supervision have a positive and significant impact on the performance of employees of PT. Johnline Baratama Site Konawe. While partially occupational health safety has a positive and significant influence on employee performance at PT. Johnline Baratama Site Konawe and work supervision have a positive and significant impact on the performance of PT. Johnline Baratama Site Konawe.

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