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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 116 Documents
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Analisis Faktor yang Mempengaruhi Tingkat Underpricing Perusahaan Manufaktur di Bursa Efek IndonesiaPeriode 1996-2015 Purwanti Purwanti
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 1 (2017): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Go Public atau lebih dikenal dengan IPO (Initial Public Offering) merupakan kegiatan yang dilakukan perusahaan dalam rangka penawaran umum penjualan saham perdana. Pada proses IPO terdapat suatu fenomena yang disebut dengan Underpricing.Underpricing adalah suatu fenomena dimana harga penawaran di pasar perdana lebih rendah dibandingkan dengan harga penutupan di pasar sekunder. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat Underpricing. Penarikan sampel penelitian menggunakan metode purposive sampling dari populasi sebanyak57 perusahaan manufaktur yang melakukan IPO pada periode Januari 1996 – Desember 2015, dan didapat sampel untuk penelitian sebanyak 35 perusahaan. Penelitian ini menggunakan tujuh (7) variabel yaitu Ukuran Perusahaan, Persentase Saham yang Ditawarkan, Return on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER), Tingkat Inflasi, dan Tingkat Suku Bunga (BI Rate). Data diolah dengan menggunakan SPSS versi 22. Hasil dari analisis model regresi berganda menunjukkan bahwa Ukuran Perusahaan, Persentase Saham yang Ditawarkan, EPS, ROE, Tingkat Inflasi, dan BI Rate tidak memiliki pengaruh terhadap tingkat underpricing. Sedangkan DER berpengaruh pada tingkat signifikansi 2,1% terhadap tingkat underpricing perusahaan manufaktur yang melakukan IPO periode Januari 1996 - Desember 2015.
Analisis Faktor-Faktor yang Berpengaruh terhadap Minat Pengguna E-Filling: studi terhadap Wajib Pajak di KPP Makassar Selatan IRMA ADCHANIA CHALIK
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 1 (2017): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Analysis of factors influencing the interest in the use of e-filing facilities at KPP Pratama Makassar Selatan (supervised by Mursalim and Darwis Lannai). The aims of this research are: a) To know the effect of Perception of Utility to Taxpayers interest in using e-filing facility; b) To know the influence of perception of ease of interest of taxpayer in using e-filing facility; c) To know influence of Perception of complexity to interest of Taxpayers in using e-filing facility; d) To know influence Perception of technology mastery to Taxpayer interest in using e-filing facility. The analysis used multiple linear regression method through a questionnaire on 88 corporate taxpayers from the total 743 corporate taxpayers who using e-filing until July 2017 in KPP Pratama Makassar Selatan. The result of the research shows usability perception (X1) has a positive and significant effect on the taxpayers’interest in the use of e-filing. This is with a significance level of 0.006 with a coefficient value of 0,117 or 11,7%. These findings can make the use of e-filing will cause the higher the mandatory pay by using e-filing . Convenience perception (X2) had significant value 0,0000 with coefficient value 0,185 or 18,5%. This finding make the easier to use e-filing,the higher the interest of corporate taxpayers to report the annual tax return. Complexity perception (X3) had positive effect with the significant value of 0,025 and the regression valuef of 0,086 or 8,6%. This of course makes a technology hence will reduce the interest oin using e-filing. However, the effect of the complexity in this study is very small. Technological mastery (X4), psotive and significant influence on taxpayers interest in using e-filing as a media of reporting the annual tax return.It is withregression value of 0,138 or 13,8% with asignifivaance level of 0,038. This has brought technological progress to become part of the needs of modern society in terms of communicating from all sides , including business, financial, fiscal, and other infringing needs. With the results of the more sophisticated technology, and the increasingly mastered information technology, it will further encourage the taxpayers interest in using it.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai Dinas Kependudukan dan Pencatatan Sipil Kota Makassar Aulia Eka Sukmawati
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 1 (2017): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Aulia Eka Sukmawati. Influence of Work Motivation and Work Environment to Performance Employee of Population and Civil Registration Office of Makassar City (guided by Baharuddin S and Aminuddin). The study was conducted with the objectives of: (1) To analyze and explain the effect of Work Motivation on the performance of personnel of the Department of Population and Civil Registration of Makassar City. (2) To analyze and explain the effect of the Work Environment on the performance of personnel of the Department of Population and Civil Registration of Makassar City. The results showed that (1) Work Motivation has a positive and significant effect on the performance of personnel of the Department of Population and Civil Registration of Makassar City with a significance value of 0.005 with a coefficient value of 0.259 or 25.9%. These findings indicate that the higher the work motivation of employees cause the higher performance of employees at the Department of Population and Civil Registration of Makassar City. Then the first hypothesis accepted (2) Working Environment employee posistif influence and significant employee performance with significance value of 0,000 with regression coefficient value of 0.245 or 24.5%. This indicates that the Better Working Environment of Employees will improve the performance of employees of the Office of Population and Civil Registration of Makassar, then it indicates that the second hypothesis in this study is accepted.
Pengaruh Motivasi Kerja, Kompetensi, Dan Kompensasi Terhadap Kinerja Pegawai Pada Kantor Pelayanan Pajak Pratama Makassar Selatan Muhammad Dirham Azis
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The purpose of this study was to: 1) analyze the effect of competence, motivation, and promotion on the performance of employees at Tax Primary Office South Makassar, and 2) determine the dominant variables affect the performance of employees at Tax Primary Office South Makassar. The data used are primary data and secondary data. The study population were all employees of the Tax Primary Office South Makassar totaling 81 people, due to a limited population, the entire population is used as a respondent. Data collected through questionnaires, and documentation. The method of data analysis using descriptive statistical analysis, and multiple linear regression using SPSS program. The results showed that the competence, motivation, and promotion have significant and positive impact on the performance of employees at Tax Primary Office South Makassar. Of the three independent variables used in this study, was the dominant influence competence in improving performance of employees at Tax Primary Office South Makassar
Pengaruh Kompetensi, Motivasi, dan Gaya Kepemimpinan Terhadap Kinerja Pegawai pada Kantor Pelayanan Pajak Pratama Makassar Selatan Fadli Fadli
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The purpose of this study is to determine the Influence of competence, motivation, and leadership style on employee performance at Tax Office Pratama South Makassar consisting of Competence, Motivation, and Leadership Style. The population in this study is employees At Tax Office Pratama South Makassar with the number of samples of 84 people. Methods in collecting data in this study are questionnaires, interviews, and documentation. The method of data analysis using descriptive method and quantitative method is by multiple linear regression analysis used to measure Influence of competence, motivation, and leadership style on employee performance at Tax Office Pratama South Makassar. Based on the F test of independent variables (competence, motivation, and leadership style) together have a positive and significant effect on the dependent variable (employee performance). Through testing the correlation coefficient (R) obtained that the level of correlation or the relationship between competence, motivation, and leadership style of employee performance has a high relationship that is 98,2%. And leadership style is the most dominant factor affecting employee performance at Tax Office Pratama South Makassar.
The Influence of Tax Rates, Tax Knowledge, Criminal Sanction, Information Technology Against Tax Evasion Behavior in KPP Pratama Makassar Selatan Fidhia Desiyanti Sabara
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The aims of this research are :(1) To know the effect of tax rate onthe behavior of tax evasion;(2) To know the effect of the knowledge of Taxation on the behavior of tax evasion; (3) To know the effect of Criminal Sanctions on tax evasion behavior; (4) To know the effect of information technology on tax evasion behavior. The method of analysis used is multiple linear regression. With a sample of 98 taxpayers in KPP Pratama Makassar Selatan. The results of this research show that : (1) tax rates have a positive and significant effect on tax evasion behavior in KPP Pratama Makassar Selatan; (2) knowledge of taxation have a positive and significant effect on tax evasion behavior; (3) criminal sanction have a positive and significant effect on tax evasion behavior; (4) Information technology have a positive and significant effect on tax evasion behavior
Evaluasi Kinerja Account Representative pada Kantor Pelayanan Pajak Pratama Makassar Utara Kurnia Wahdi
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Penelitian ini dilakukan dengan bertujuan untuk mengetahui evaluasi kinerja Account Representative pada KPP Pratama Makassar Utara. Penelitian ini menggunakan data primer dan sekunder. Data primer diperoleh melalui wawancara langsung dengan pegawai dan Wajib Pajak. Data sekunder diperoleh melalui pengumpulan dokumen yang berhubungan erat dengan penulisan ini. Setelah pengumpulan data melalui wawancara dan pengumpulan dokumen, selanjutnya data dianalisis menggunakan analisis kuantitatif deskriptif. Wawancara dan pengumpulan data dilakukan dari bulan Agustus s.d September 2017. Hasil penelitian ini adalah pemisahan fungsi Account Representative terhadap Account Representative yang menjalankan fungsi pelayanan dan konsultasi dan Account Representative yang menjalankan fungsi pengawasan dan penggalian potensi memberikan nilai positif terhadap kinerja Account Representative di KPP Pratama Makasar Utara
Efektivitas Pengembangan Usaha Mikro Di Indonesia Andi Sulfati
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Jenis penelitian kualitatif melalui pendekatan fenomenologi, adapun hasil penelitian menunjukkan bahwa pengembangan usaha mikro merupakan basis kekuatan ekonomi suatu Negara, yang bertumpu pada kemandirian ekononi kerakyatan, dimana bahan baku dalam produk tersebut mudah didapatkan dan tergolong murah serta pengelolaannya berbasis kemasyarakatan, Pemberdayaan Industri Kecil yang dilakukan pemerintah bertujuan untuk menumbuhkan dan meningkatkan kemampuan usaha kecil menjadi usaha yang tangguh dan mandiri serta dapat berkembang menjadi usaha menengah dan juga untuk meningkatkan peranan industri kecil dalam pembentukan produk nasional, perluasan kesempatan kerja dan berusaha, meningkatkan ekspor, serta peningkatan dan pemerataan pendapatan untuk mewujudkan dirinya sebagai tulang punggung serta memperkokoh struktur
Rancangan Strategic Architecture Subsektor Peternakan Dalam Pembangunan Ekonomi Kabupaten Agam Sumatera Barat Yulia Yulia
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Pembangunan ekonomi yang saat ini bertumpu pada subsektor peternakan tidak terlepas dari peran Pemerintah Daerah setempat. Untuk dapat menggambarkan rancangan strategic architecture/arsitektur strategik subsektor peternakan dalam pembangunan ekonomi (berupa visi, misi dan tujuan). Strategi-strategi tersebut diplotkan ke dalam arsitektur strategik dengan memperhatikan rentang waktu yaitu tahun 2019, 2020 dan 2021.Tahun 2019 kegiatan arsitektur strategik tersebut berupa pemberian bibit ternak betina unggulan, pengendalian pemotongan ternak betina produktif, dan pencegahan penularan penyakit ternak, lalu tahun 2020 kegiatan arsitektur strategik tersebut yaitu dengan menggalakan pemberian kredit usaha, pengembangan inovasi peternak, pengembangan informasi/teknologi yang mudah dan melakukan pengolahan serta pemasaran komoditi-komoditi peternakan. Terakhir arsitektur strategik tahun 2021 adalah tinggal menerapkan dan membangun fasilitas penunjang dalam pengembangan serta mengoptimalkan pengamanan jumlah populasi, produksi dan produktivitas subsektor peternakan. Kegiatan rutin dilakukan penyuluhan terhadap subsektor peternakan. Sehingga sasaran dalam arsitektur strategik dapat meningkatkan kesejahteraan masyarakat/peternak di Kabupaten Agam tersebut
Analisis Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja: Studi Kasus pada Karyawan di Pujasera Palangka Raya Vivy Kristinae
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Palangka raya as the one largest city at central Borneo in Indonesia, become more popular for its culinary industry from the smallest scale of food community until the high end scale of fine dining restaurant. The amount of the restaurant business is gradually increase, this phenomenon makes a good advantage for the local people especially the amount of job opportunity. In the other side, restaurant industries in Palangka raya also facing the high rivalry and competition among individual restaurant business. In order to survive from the competition , each business should have its own competitive advantage. Human resource is one of the most important resource to gaining the competitive advantage, since it related with human being at the final result how excellent was the planning process, human aspect will take a final decision for the result of a process. The research is focusing on the relation between motivation and job satisfaction, the writer saw the phenomenon in trend japaness food, that some employee feel satisfy with their work, although the working pressure is high. According to the pre-interview, the writer found that the employee feel comfortable with their work because of their workmates is very social and feel like a new small family in working environment. This research used quantitative approach for the data process, and simple linear regression for the analysis. The result of the research is that job satisfaction is significantly affected by motivation

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