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GENESIS SEMBIRING DEPARI
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Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 28278259     DOI : https://doi.org/10.55927/ministal.v1i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekonomi dan Bisnis Digital (MINISTAL) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. MINISTAL provides an outlet for the increasing flow of interdisciplinary research cutting across business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners. MINISTAL publishes articles four times in a year on January, April, August and December. Scope The main objective of the Jurnal Ekonomi dan Bisnis Digital (MINISTAL) is to disseminate the cutting edge methodology and technology in business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines with an advanced methodologies, models, , techniques, methods, processes, and principles in high level of efficiency and actionable manners in supporting business stake holders in making a decision.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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Analysis of the Financial Performance of State-Owned Enterprises in the Infrastructure Sector Listed on the Indonesia Stock Exchange Gabriela Berlian Eman Jacobus; Hendrik Gamaliel; Christian Victor Datu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2458

Abstract

State-Owned Enterprises are business entities whose capital is mainly sourced from the state and has a role in providing for society's needs. This research aims to find out and compare the performance of companies that focus on the company's financial aspects based on the assessment of eight financial ratio indicators in the Decree of the Minister of SOEs Number: KEP-100/MBU/2002 on state-owned companies in the infrastructure sector on the IDX in 2019-2021. This research used descriptive qualitative method. The results showed that PT. Telekomunikasi Indonesia Tbk and PT.Wijaya Karya Bangunan Gedung Tbk are the state-owned company with a healthy financial performance from 2019 to 2021.
Analysis Implementation Taxation Liability of Income Article 4 Paragraph (2) on Land and/or Building Rent Activities at PT. Pegadaian Kanwil V Manado Meicelin Omega Joevanda Tangka; Novi S. Budiarso; Christian V. Datu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2460

Abstract

Tax is one of the biggest sources of state revenue. PPh Article 4 Paragraph (2) is a type of income tax in Indonesia. The tax object of PPh Article 4 paragraph (2) is from land and/or building rental activities. This study aims to find out how the implementation of tax obligations regarding the calculation of rates, deductions, deposits, and reporting of Article 4 Paragraph (2) PPh on land and/or building rental activities at PT Pegadaian Kanwil V Manado. The method used in this study is a qualitative descriptive analysis method, where observations and interviews are carried out. Based on the results of existing research, it can be seen that PT Pegadaian Kanwil V Manado has carried out its tax obligations, namely calculating, deducting, depositing, and reporting PPh Article 4 Paragraph (2). The implementation of its obligations has been carried out in accordance with the applicable tax regulations and has followed the development of the latest tax regulations and has implemented them.
The Impact of Management Policies during the Covid-19 Pandemic Period on Profitability Ratios at PT. Bosowa Berlian Motor Manado Branch Regina Geraldine Jeremianne; Stanly W. Alexander; Djeini Maradesa
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2462

Abstract

The Covid-19 pandemic has had a major impact on the economic and business sectors. One of the affected business sectors is the automotive sector. Indonesia's wholesale sales for new cars decreased by 48.3% during the first year of the Covid-19 pandemic. This also has an impact on PT. Bosowa Berlian Motor Manado Branch, which experienced a decline in sales and profits. The decline in sales and profits forced the company's management to adopt policies to maximize profits and maintain the continuity of the company during the Covid-19 pandemic. The purpose of this study was to determine the impact of management policies during the Covid-19 pandemic on the profitability ratios at PT. Bosowa Berlian Motor Manado Branch. The research object taken in this study is PT. Bosowa Berlian Motor Manado Branch. The research method used is a qualitative method using profitability ratio analysis. The results of the study show that management policies during the Covid-19 pandemic succeeded in increasing the profitability ratio of PT. Bosowa Berlian Motor Manado Branch.
The Effect of Dividend Policy and Market to Book Value of Equity on Firm Value in Energy Sector Companies Listed on Indonesia Stock Exchange Indriany Elisabeth Bataha; Ventje Ilat; Meily Yoke Betsy Kalalo
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2465

Abstract

This study aims to determine the effect of dividend policy and market to book value of equity on the value of energy sector companies listed on Indonesia Stock Exchange for the 2017–2021 period. This study uses quantitative method with purposive sampling as method of selecting samples and 30 companies were selected as samples. The   analytical   method   used   is   a multiple linear regression. The results of this study indicate that partially dividend policy has a significant positive effect on firm value and market to book value of equity has a significant negative effect on firm value.
How Social Support and Grit Influence Entrepreneurs’ Innovative Behavior in Micro and Small Enterprises: The Mediating Role of Creativity Matrissya Hermita; Nurlintang Putri Ayuning Rizal; Budi Hermana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2468

Abstract

Business is characterized by an uncertain and fast-growing environment, so innovation is important in that sphere. The study aims to examine the influence of social support and grit on innovative work behaviour with creativity as a mediation role among entrepreneurs in micro and small enterprises. A survey questionnaire was used in this research to gather data from various region in Indonesia. There were 130 respondents which have been running their business for at least two years gathered by accidental sampling technique. Data analysis used two-model of multiple regression and path analysis was used for determine the mediation role. The results showed that there was an influence between social support, grit with mediation of creativity on innovative behavior. This means that social support and grit can affect an individual's level of creativity, and creativity can drive innovative behavior in the workplace. The result suggests that creativity can act as a mediation variable. Grit is known to be the dominant variable with a 47.1% contribution in influencing innovative behavior through creativity, and the rest is influenced by other factors outside the study, such as job characteristic.
Analysis of the Effect of Tourism Development on Tourist Satisfaction in the Bukit Indah Simarjarunjung Tourism Area, Pariksabungan Village, Simalungun Regency Yan Saputra Saragih
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2506

Abstract

This study aims to determine the effect of tourism development in terms of attractions, accessibility, amenities and ancillary services on tourist satisfaction in the Bukit Indah Simarjarunjung Tourism Area, Simalungun Regency. The method used is a survey method using a Likert model questionnaire which is distributed using the Google Form. The sample selection method used simple random sampling with a total of 116 respondents. This study uses descriptive analysis with a quantitative approach with multiple linear regression. Each independent variable (X) is then subjected to a t-test and f-test to the dependent variable (Y). The results show that Ataction, Accessibility, Amenities and Asilari Services have a positive and significant effect both partially and simultaneously on tourist satisfaction in the Bukit Indah Tourism Area Simarjarunjung, Simalungun Regency. From the results of the dominant test, it was found that tourist attractions were the most influential variable on tourist satisfaction. Amenities are the variables that need the most attention to strive for their development.
Application of Target Costing in Management of Production Costs to Optimize Profits at UMKM Brownice Manado George Evander Kumaat; Jenny Morasa; I Gede Suwetja
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2507

Abstract

There are several methods of determining production costs. One of them is the Target Costing method. Target Costing is a method for determining the production cost of a product based on the selling price. The goal of the company using the Target Costing method itself is to reduce production costs from the total existing production costs so that the company can increase profits as expected without the need to increase the price of the product. This study aims to analyze whether the application of the Target Costing method in managing production costs at UMKM Brownice Manado can optimize profits as expected. This research was conducted using a qualitative descriptive method and was carried out at Brownice SMEs in the city of Manado from April to May 2022. The results of this study indicate that by using the Target Costing method, the required production costs can be minimized so that the profits obtained can be further optimized accordance with the company's expectations without increasing the price of the product. That way the conclusion is that the Target Costing method can be an alternative for UMKM Brownice in setting production costs.
Analysis of Environmental Accounting Application of Waste Management Operational Costs at RSU Gmim Kalooran Amurang Moses C. Liando; Victorina Z. Tirayoh; Lady D. Latjandu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2517

Abstract

Environmental crises or problems are an important focus that must be considered immediately considering the poor management of this waste has a real impact on the environment. Living things in this case humans play a role in pollution of the environment, but the main characters in pollution are manufacturing companies and perhaps many more profit and non-profit organizations that are directly involved in environmental pollution. The purpose of this study was to find out what the application of environmental accounting was in waste management at RSU GMIM Kalooran Amurang. This research is a descriptive qualitative research type. Descriptive research is research that is directed to provide symptoms, facts or events systematically and accurately, regarding the characteristics of a particular population or area. The results showed that RSU GMIM Kalooran Amurang in carrying out the waste management process was good but RSU GMIM Kalooran Amurang had not implemented environmental accounting properly because they had not disclosed the elements of costs in detail about waste management in their cost reports.
A Study on Emergence of Cryptocurrency in the Modern World Dheeraj Sai Ram Raju; Sneha R
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2544

Abstract

21st century is a digital world, where new and improved tech is introduced on a daily basis, in short, it is an ever evolving world, Cryptocurrency latest inclusion of this trend, which was launched in 2009. In this paper you read about the emergence of Cryptocurrency, how it’s created and some of the major cons of it. Cryptocurrencies usually run on private blockchains- which are digitally distributed decentralized ledger that exist across a network and in this blockchains, every transaction is recorded and it also controls and oversees the transactions and maintains an updated data of existing users and their Crypto related digital portfolios, when ever a new unit of Crypto is created, blockchains store their unique code to avoid duplicates. Many experts believe Cryptocurrency will be a flagship currency of the digital world and because it doesn’t use any third parties in transaction its considered to be a game changer and if the predictions of Analyst do come true then many investors, brads, businesses, may also join the trend due to the growing popularity and benefits.
Factors Affecting Employee Performance at Perumda Tirta Bumi Serasi Drinking Water, Semarang Regency Hendri Widiyati Astutiningsih; Agung Guritno
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2070

Abstract

In this study using quantitative methods the data obtained were processed with SPSS. The analysis used in this research includes instrument test, classical assumption test, statistical test and hypothesis test with path analysis. The results of the study show: spiritual intelligence has a significant positive effect on employee performance, burnout and self-control have a negative but not significant effect on employee performance, spiritual intelligence has no significant positive effect on job satisfaction, burnout has an effect negative but not significant on job satisfaction, self-control (locus of control) has a significant positive effect on job satisfaction, job satisfaction has a significant positive effect on employee performance, job satisfaction does not mediate spiritual intelligence and burnout on employee performance, job satisfaction mediates control self (locus of control) on employee performance.

Page 4 of 11 | Total Record : 104

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