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JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Published by Sekolah Tinggi Ilmu Ekonomi Mulia Darma Pratama
ISSN : 25285807     EISSN : 28073533     DOI : https://doi.org/10.54077/jembatan.v6i1
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBATAN adalah sebuah medium yang digunakan oleh Mulia Darma Pratama untuk menjembatani civitas akademika termasuk akademisi dan mahasiswa dalam melaksanakan salah satu unsur Tri Darma Perguruan Tinggi yaitu penelitian pada bidang Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi, baik akademisi dan mahasiswa di lingkungan Mulia Darma Pratama maupun dari perguruan tinggi lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 78 Documents
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Analisis Pengendalian Persediaan Barang Dagang terhadap Penjualan Celana Casual Pada Konter Cardinal Casual Matahari Opi Mall Palembang Iin Hendrayani
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.23

Abstract

Inventory Control is an activity aimed at making inventory or stock far from shortage and can be maintained at optimal level so that the cost of inventory can be optimal. In this research the author discusses the "Analysis of the control of trade goods inventory against the sale of Casual pants at the counter Cardinal Casual at Matahari Opi Mall Palembang". The formulation of the problem is how the analysis of trade supply control to the sale of casual pants at the counter Cardinal Casual at Matahari OPI Mall Palembang is, while the analysis tool used in this research is by using and preparing inventory reports, calculating the Economic Order Quantity and analyzing inventory Control. The results showed storage fees and the Casual pants booking fee for 3 years from 2016-2018 fluctuating. Economic Order Quantity the optimal booking amount of the 2016 cardinal casual pants is as much as 279.284 pieces, while in the year 2017 the optimum ordering of cardinal casual pants is as much as 338.272 piecess, and in the year 2018 optimum booking of Cardinal casual pants is as much as 364.695 PCs. By implementing the Economic Order Quantity method to calculate the optimal number of bookings, it is expected to help management to make a decision on the number of bookings in order not to experience excessive ordering embedded in the inventory and do not suffer the shortcomings that cause service to cease.
Pengaruh Kualitas Audit, Likuiditas, Solvabilitas dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Perdagangan di Bursa Efek Indonesia Yuni Anggraini; Endang Sri Mulatsih; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.24

Abstract

Companies that want to survive and advance need to develop new strategies. In an economy like this, nothing is always safe from competition, both local and global. Likewise, companies in the trading, service and investment industry sectors listed on the Indonesia Stock Exchange. The formulation of the problem in this research is the development of the influence of audit quality, liquidity, solvency and profitability on going concern audit opinion on trading companies on the Indonesia Stock Exchange for the period 2016-2018 seen partially and simultaneously. The purpose of this study was to see the development of the influence of audit quality, liquidity, solvency, profitability partially and simultaneously. The period used in this research is 2016-2018. The populations in this study are trading companies listed on the IDX. The sample selection used purposive sampling method. Data analysis used to test the hypothesis is to use logistic regression analysis techniques. Based on the results of the study, it shows that research shows that partially, audit quality, liquidity, and solvency do not have a significant effect on going concern audit opinion. Meanwhile, simultaneously, there is at least one variable that has a significant influence on going-concern audit opinion.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Obligasi Korporasi Pada Sub Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Puspita Anggraini; Debi Carolina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.25

Abstract

This study examines the analysis of factors affecting the value of bonds in the registered banking sub-sector in IDX. In this study the data used is secondary data that is data directly obtained from the Indonesia stock Exchange. Bond prices are usually influenced by many factors such as coupons, bond rating, Bond liquidity, due period and external factors such as JCI, interest rates, exchange rate and inflation. Independent variables in this study used coupons, interest rates, liquidity and leverage, while for the dependent variable used was the value (price) of the bonds. The number of population in this research is 43 companies engaged in banking, where the number of sample there are 38 bonds of 7 companies of banking sub-sector period of 2013-2017. In this study samples were taken in purposive sampling, namely the selection of samples based on the criteria that had been determined by the study. The analysis in this study used multiple linear regression analyses. Regression analysis serves to test the influence of independent variables (coupons, interest rates, liquidity, and leverage) on dependent variables (bond values). The results of the partial test of the study showed that coupons affect significantly and positively against the value of bonds, interest rates did not affect the value of bonds, liquidity has no effect on bond prices, and independent variables Leverage affects significantly and negatively against the value (price) of bonds. Simultaneously coupons, interest rates, liquidity and leverage affect the value (price) of bonds.
Pengaruh Jiwa Kewirausahan dan Karateristik Kewirausahaan Terhadap Keberhasilan Usaha Salon di Pangkalan Balai Ipana Ipana; Dian Utari
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.26

Abstract

Becoming an entrepreneur today, is not just being able to start and set up a business just like that, but to be guided to be able to direct his business to a state that continues to be profitable and gain a sustainable or continuous competitive advantage over competitors. Therefore, let us not ever start a business by trial and error without having a clear direction and purpose because often the consequences will be very detrimental if there are mistakes that were not calculated beforehand. So we need an attitude that is able to face every possibility that occurs in running a business by holding on to the beliefs and abilities of reliable individuals. So, entrepreneurs need abilities and clear goals, what to achieve and how to achieve them. The formulation of the problem in this research is, How is the entrepreneurial spirit in the success of the salon business in Pangkalan Balai ?, What are the characteristics of entrepreneurship on the success of the salon business in Pangkalan Balai? Is there a partial influence of entrepreneurial spirit and entrepreneurial characteristics on the success of the existing salon business at Pangkalan Balai? And is there a simultaneous influence of an entrepreneurial spirit and entrepreneurial characteristics on the success of the salon business in Pangkalan Balai? The populations in this study were 30 salons in Pangkalan Balai. The results in this study that the Entrepreneurial Spirit Variable (X1) has a significant effect on Business Success (Y). The results obtained by tcount is 3,280 with a significant value of 0.001, tcount (3,280)> ttable (1.703) and a significant value of 0.003 <0.05, Characteristics variable Entrepreneurship (X2) has a significant effect on business success (Y), the results obtained by tcount is 4.269 with a significant value of 0.000, tcount (4.269) > ttable (1.671) and a significant value of 0.000> 0.05, the entrepreneurial characteristics variable (X2) has a significant effect on business success (Y), the results obtained tcount of 4.269 with a significant value of 0.000, tcount (4.269)> t table (1.671) and a significant value of 0.000> 0.05.
Pengaruh Manajemen Risiko Kredit Terhadap Kinerja PT Bank Perkreditan Rakyat Sumatera Selatan M. Alfan Nurrachman; Faitullah Faitullah
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.29

Abstract

The effect of credit risk management on the performance of PT Bank Perkreditan Rakyat South Sumatra for the period 2015 - 2019. The problem formulation in this study is how the effect of credit risk management on the performance of PT Bank Perkreditan Rakyat South Sumatra. This study aims to determine the effect of credit risk management on the performance of PT Bank Perkreditan Rakyat South Sumatra. The research method uses quantitative methods. The data analysis method used is descriptive. Based on the results of the study, it shows that the effect of credit risk management on the performance of PT Bank Perkreditan Rakyat South Sumatra for the period 2015 - 2019 as measured through PPAP shows that PPAP has an effect on BPR income, namely in 2015 - 2017 with the increase in PPAP, the income is reduced and in 2018 - 2019 with decreasing PPAP, income increases.
Pengaruh Pelatihan, Pengembangan Karir dan Produktivitas Kerja Terhadap Kualitas Pelayanan Karyawan The Arista Hotel Palembang Ahmad Muhammad Ridho
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.30

Abstract

Theese study aims to determine the effect of Training, Career development and Work Productivity against quality of service employees the Arista Hotel Palembang. In this study the number of population is 120 people, 50 % of samples taken from a population that is 60 people with the details of 20 people as test sample and a sample of 40 people. Sampling in this study using the technique of saturated samples. From these results is significant effect of training, Career development and work productivity simultaneously to quality services employees the Arista Hotel Palembang. With the regression model Y = 3.502 + 0.360X1 + 0.254X2 + 0.453X3 + e. All three independent variables go hand in hand with the dependet variable means higher the quality of services employees the Arista Hotel Palembang. There is a significant effect partially on quality training services employee of the Arista Hotel Palembang, indicated sig t of 0.035 < α ( 0.05 ). There is significant effect of career development partilay on quality services employees the Arista Hotel Palembang, indicated sig t of 0.009 > α (0.05). There is significant effect partially on work productivity employee service quality the Arista Hotel Palembang. Indicated sig t off 0.009 > α (0.05), work productivity variable has a more dominant effect of 45.3%. Implementation is an effort to improve training, such behavior (psychomotor, affective and cognitive), tingkatan (primary and secondary) and content (Instructor, teaching materials and activities of the participants). Efforts to improve career development, such as the ability to complete the work, and to characterize changes in behavior/attitude. Efforts to improve the productivity of work, such a experience, ability, ways working, skill in the work, the results achieved, the level of error and the Volume of work.
Pengaruh Sikap Konsumen, Kepribadian, dan Budaya Terhadap Perilaku Konsumen Dalam Membeli Produk Deterjen Cair Konsentrat Merek Alfamart di Alfamart Cabang KH. Azhari 2 Palembang Rian Andrianto; Destia Aktarina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.31

Abstract

The formulation of the problem in this study is how the influence of consumer attitudes, personality, and culture partially on consumer behavior in buying concentrated liquid detergent products Alfamart brand at Alfamart, KH Branch. Azhari 2 Palembang? and how the simultaneous influence of consumer attitudes, personality, and culture on consumer behavior in buying liquid detergent concentrated product Alfamart brand at Alfamart, KH Branch. Azhari 2 Palembang ?. The samples taken in this study were 35 consumers who bought the alfamart concentrate liquid detergent product at Alfamart, KH Branch. Azhari 2 Palembang. The analysis method used is the verification method and multiple linear regression. Simultaneous test results obtained Fcount > Ftable (12.724 > 2.911) and sig. 0.000 <0.05, so the alternative hypothesis is accepted and the null hypothesis is rejected, it can be concluded that the variable consumer attitude (X1), personality (X2), and culture (X3) together have an effect on consumer behavior (Y) in buying concentrated liquid detergent products. Alfamart brand at Alfamart KH Branch. Azhari 2 Palembang. The result of the partial test (t test) can be explained: The variable consumer attitude (X1) has a significant effect on consumer behavior (Y), the value of tcount > ttable (2.101 > 1.696) and sig. 0,000 <0.05, so the consumer attitude variable (X1) has a significant effect on consumer behavior (Y) in buying liquid detergent product concentrate alfamart brand at Alfamart, KH Branch. Azhari 2 Palembang. Personality variable (X2) has a significant effect on consumer behavior (Y), the value of tcount > ttable (2.289> 1.696) and sig. 0.000 < 0.05, so the personality variable (X2) has a significant effect on consumer behavior (Y) in buying a liquid detergent product concentrate alfamart brand at Alfamart, KH Branch. Azhari 2 Palembang. Cultural variable (X3) has no significant effect on consumer behavior (Y), the value of tcount <ttable (0.833 < 1.696) and sig. 0.411 > 0.05, so the cultural variable (X3) does not have a significant effect on consumer behavior (Y) in buying liquid detergent product concentrate alfamart brand at Alfamart, KH Branch. Azhari 2 Palembang. The result of the coefficient of determination (R2) obtained is 0.508 explaining (50.8%) means that the variables of consumer attitudes (X1), personality (X2), and culture (X3) affect consumer behavior (Y) by 50.8% while the remaining 49,2% (100%-50.8%) is influenced by other variables not examined in this study.
Pengaruh Gaya Kepemimpinan, Remunerasi dan Pendidikan Pelatihan Terhadap Kinerja Pegawai Pada Kantor Pelayanan Pajak Pratama Palembang Ilir Barat Echi Kurniati
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.32

Abstract

This study aims to determine the effect of the Leadership Style (X1) Remuneration (X2) and Education Training (X3) to Performance (Y) Employees at Tax Office Primary Palembang Ilir Barat. Data was collected by questionnaires, which uses Linkert scale compiled and summarized from the various theories, and embodied in the operational variables. Data were analyzed with descriptive and inferential (correlation and regression) using the SPSS program. Hypothesis testing t test for partial correlation and multiple F test for correlation. 95% significance level (α = 0.05). The study population were all employees of the Tax Office Primary Ilir Palembang west numbering 76 people, 44 people for research data and 30 for testing. Sampling techniques are saturated sampling technique. The results of the analysis conducted that the partial correlation coefficient between Leadership Styles on Employee Performance, Employee Performance and Remuneration with Education Training to Employee Performance obtained successively by 0.599; 0.500 and 0.598, while simultaneously the correlation coefficient is 0.725 This shows that the variable -variables studied have a very close relationship. Based on these results in order to improve the performance of employees is expected to be able to pay attention to the dimensions of the variables leadership style, remuneration and Education Training because it has a significant effect on employee performance.
Analisis Pengaruh Kualitas Pelayanan Kesehatan Terhadap Kepuasan Pasien Pada Rumah Sakit Muhammadiyah Palembang Gumar Herudiansyah; Mister Candera; Kevin Haminsyah
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.33

Abstract

This study aims to analyze the effect of the dimensions of health service quality on the level of patient satisfaction at the Muhammadiyah Hospital in Palembang. This type of research is quantitative research. The study population was patients at Muhammadiyah Hospital Palembang. The sample is determined by the convenience sampling method, with 100 respondents. The data collection method used was a questionnaire (questionnaire) technique. Data analysis method used is multiple linear analysis method. In the research results obtained using SPSS, showing the results of the t test that shows that tangible variables, responsiveness, reliability, assurance and empathy have a significant effect on patient satisfaction. The results of the f test of tangible variables, responsiveness, reliability, assurance and empathy simultaneously have a significant effect on patient satisfaction at Muhammadiyah Hospital Palembang.
Pengaruh Current Ratio, Return on Equity, dan Total Asset Turnover Terhadap Underpricing Pada Penawaran Umum Perdana (Studi Empiris Pada Perusahaan Go Public di Bursa Efek Indonesia) Debi Carolina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 1 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i1.34

Abstract

The development of the company make the needs will be adding more capital. The Capital Market to alternative sources of funds in addition to banks for financing the financing of the activities of the operation of the company through the sale of the shares and the issuance of bonds by companies that require funds. The presence of the capital market is currently very important for the company and investors. The formulation of the problem in this research is : 1. How the influence of the Current Ratio, Return On Equity and Total asset turnover against Underpricing on public offering on the go public company securities bourse indonesia year 2015-2017 simultaneously?,2. How the influence of the Current Ratio, Return On Equity and Total asset turnover against Underpricing on public offering on the go public company securities bourse indonesia year 2015-2017 partially?. This research aims to find out the influence of the Current Ratio, Return On Equity and Total asset turnover against Underpricing on Public Offering on the go public company in Indonesia Stock Exchange Year 2015-2017 good partially or simultanously. The object of this research is a company go public company to conduct a Public Offering in Indonesia Stock Exchange the year 2015-2017. The sampling is done using purposive sampling with the number of samples is used as much as 33 (thirty-three companies that are experiencing underpricing on public offering in Indonesia Stock Exchange period 2015-2017. The secondary data source in this research took from BEI. The methods in use in this research is a quantitative and qualitative research method. Data analysis techniques using multiple regression analysis double linier. Based on the results of the analysis produced by the Current Ratio, Return on Equity and Total Asset Turnover positive effect underpricing simultaneously, while Total Asset Turnover positive effect on underpricing partially Current Ratio and Return on Equity does not affect Underpricing partially.

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