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Jurnal Manajemen dan Bisnis
Published by Universitas Katolik Santo Thomas Medan
ISSN : 14120593     EISSN : 26857294     DOI : 10.54367
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen dan Bisnis (JMB), p-ISSN : 1412-0593, e-ISSN : 2685-7294, bertujuan untuk menyebarluaskan hasil penelitian di bidang ilmu manajemen dan bisnis seperti Manajemen Sumber Daya,Manajemen Keuangan, Manajemen Sistem Informasi, Manajemen Bisnis, Organisasi dan Tata Kelola serta bidang lainnya dalam Rumpun Ilmu Ekonomi Manajemen kepada para akademisi, praktisi, mahasiswa, dan pihak lain yang berminat. JMB menerima kiriman artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Penulis artikel harus menyatakan bahwa artikel yang dikirim ke JMB adalah belum pernah dikirim atau dipublikasikan dalam jurnal yang lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 15 No. 1 Tahun 2015" : 6 Documents clear
PRODUK DOMESTIK REGIONAL BRUTO PER KAPITA DAN PEMBANGUNAN EKONOMI YANG INKLUSIF DAN BERKEADILAN DI KABUPATEN TOBA SAMOSIR Henrykus Sihaloho
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.97

Abstract

Abstract The goals of this research were to acquire overview of Regional Domestic Product (GRDP) per capita and to design inclusive and righteous economic growth (growth with equity). Toba Samosir Regency’s Gross Regional Domestic Product (GRDP) per capita at Current Market Prices 2000 in 2013 was increasing every year, meanwhile GRDP per capita in 2009-2013 at Constant Market Prices 2000 showed the economic growth increased significantly in Toba Samosir Regency and North Sumatera Province. In order to actualize inclusive and righteous economic growth in Toba Samosir Regency, the government of this regency will have to introduce mina-rice (fish-paddy) programme. Introducing thia programme with labor intensive will be potential to increase income and to provide job opportunities labor occasion as well as ti decrease overloaded fish nurture. The government of Toba Samosir Regency should invite investors to build some feed industries of corn-soybean meal.
ANALISIS KAJIAN POTENSI PROSPEK USAHA JAJANAN MALAM HARIDI KOTA MEDAN Nawary Saragih
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.98

Abstract

The purpose of this study was to: (1). Describe the main attraction of tourism potential prospects night snacks in Medan. (2). Examines the characteristics of tourists who visit the centers of business prospects night snacks Medan. (3). Assessing the behavior patterns of tourists visiting in the centers of business prospects night snacks Medan. (4). Assessing the perception of tourists to the potential business prospects night snacks in Medan. In order for the city of Medan can become a tourist destination evening snack can be achieved, the necessary development strategies: (1) .Menjaga and create the taste of food and beverages, for example Typical City of Medan. (2). Improve comfort and security of tourists in the centers of the evening snacks. (3). Maintain and enhance the overall area of cleanliness in the centers of the evening snacks. (4). Improve and maintain the appearance of employees in serving tourists. (5). Prices of food and beverages made cheap but the quality is maintained. To take advantage of the vast opportunities, the local government of Medan city are expected to participate more intensively to support the development of snacks in the evening in the city of Medan. The existence of policies and extension is considered to be very helpful in the completion of cooking the evening snacks. In addition, local governments also need to facilitate the growth and development of tourism products industry night snacks with supporters as hardwares local regulations that can accommodate the interests of employers / principals hari.Terkait evening snacks of local government funding can also be a bridge to help the funding recommendation to the entrepreneur evening snacks through cooperatives and banks, one of which is a government-owned bank, Bank of North Sumatra.
PERAN KERANGKA KONSEPTUAL AKUNTANSI DALAM PELAPORAN KEUANGAN PERUSAHAAN Sabeth Sembiring
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.99

Abstract

Preparation of accounting theory is a sequential process that started from the determination reporting purposes and ends with preparation of accounting techniques. The conceptual framework is a coherent system-related purposes, the concept underlying the accounting, which is expected to lower the standards which are consistent in describing the nature, function, and limitations of accounting. This conceptual framework must be accepted by all parties concerned. Functions of this conceptual framework to enhance the comparability of financial statements and to evaluate the accounting practices. One benefit is the conceptual framework provides guidance that can provide guidance for standard setters. The contents of the general conceptual framework starts from the financial reporting purposes, the qualitative characteristics of accounting information, elements of financial statements, the measurement and recognition of financial reports, and presentation. Presentation of the conceptual framework includes reporting financial position, cash flow and liquidity reporting, and reporting earnings.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN CUSTOMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Lamria Sagala
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.100

Abstract

This study aims to identify and analyze the influence of Current Ratio, Debt To Assets Ratio, Return on Assets, and Earning Per Share partially or simultaneously to the prediction of financial distress on customer goods companies listed in Indonesia Stock Exchange.The population in this study is a company customer goods listed in Indonesia Stock Exchange in 2010-2012. Of the 36 listed companies, 32 companies selected samples using purposive sampling method. The data used in this research is secondary data, to gather the information needed from www.idx.co.id and Indonesian Capital Market Directory (ICMD). This study analyzed using logistic regression analysis. The conclusion that can be drawn from this study is that the Current Ratio, Debt To Assets Ratio, Return on Assets, and earning per share has an influence on the prediction of financial distress. While only partially Debt To Assets Ratio which has a significant influence on the prediction of financial distress while the three other independentvariables have no effect on financial distress prediction.
STRUKTUR MODAL PERUSAHAAN-PERUSAHAAN NON KEUANGAN YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA BERDASARKAN TRADE OFF THEORY Donalson Silalahi
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.95

Abstract

This study aims, First, to obtain the empirical evidence about the capital structure of non-financial firms in Indonesia Stock Exchange. Second, to obtain the empirical evidence about the impact of capital structure on the value of non-financial firms in Indonesia Stock Exchange. Third, to obtain the empirical evidence about the impact of profitability, size of the firm, growth opportunity, the structure of assets, and the cost of bankruptcy to capital structure of non-financial firms in Indonesia Stock Exchange. To achieve these objectives, conducted research on companies listed on the Indonesia Stock Exchange. Research conducted on 163 companies with the observation period in 2011. All the required data obtained from the Indonesian Capital Market Directory. Furthermore, to explain the determinants of capital structure of the firm to used the t and F test with alpha 10 percent. Based on the results of the study, the conclusions as follows: First, the capital structure of the firm has a negative and significant effect on the value of the firm. Second, there is no optimal capital structure on a non-financial corporations. Third, the size of the firm, the structure of assets, and the cost of bankruptcy have positive and significant effect on the capital structure of the firm. Fourth, profitability and the growth opportunities of the firm does not significantly influence to the capital structure. Fifth, variations in the profitability, size of the firm, growth opportunities, the structure of assets, and the cost of bankruptcy are able to explain the variations of capital structure 10,2 percent. Sixth, the coefficient towards research results influence the profitability and bankruptcy costs the company is not in accordance with the trade-offs theory.
APLIKASI THEORY OF REASONED ACTION UNTUK MEMPREDIKSI PERILAKU KONSUMEN DALAM PEMBELIAN SEPEDA MOTOR YAMAHA VIXION (Studi Kasus : Mahasiswa Sekolah Tinggi Ilmu Ekonomi IT&B Medan) Sahat Simbolon
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.461 KB) | DOI: 10.54367/jmb.v15i1.96

Abstract

The purpose of this study is to analyze the application of theory of reasoned action in predicting consumer behavior to buy a Motorcycles Yamaha Vixion. Objective to investigate the influence of consumer confidence and the evaluation will result in a partial and simultaneous on consumer attitudes, to determine the effect of normative beliefs and motivations of consumers and simultaneously to partially subjective norms, to determine the effect of consumer attitudes and subjective norms, and simultaneous partial to behaveor interests . The benefits of research to provide inputs for the company in formulating and developing marketing strategies. to contribute to other researchers in the development of the theory of consumer behavior developed by Ajzen and M. Fishbein. Total sample of 142 respondents, the type of data used primary and secondary data and data collection tools and documentation koesioner. Data analysis tools used multiple regression. The results showed consumer confidence coefficient and evaluation will have value positive effect on consumer attitudes, normative beliefs and motivation variables consumers have a positive value on subjective norms, as well as variables in consumer attitudes and subjective norms have positive value to the interest behaveor. Based on t test and F test showed that consumer confidence and the evaluation will have a significant effect partially and simultaneously on consumer attitudes, normative belief and motivation of consumers having a significant effect on partial and simultaneous subjective norms, consumer attitudes and subjective norms have an influence significant and simultaneous partial to behave interest to buy a motorcycle Yamaha Vixion.

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