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Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)

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Published by Universitas Advent Indonesia

ISSN : 26549972 EISSN : 26569450 DOI : https://doi.org/10.35974/jtimb.v5i1

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan Juni dan bulan Desember.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 69 Documents

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PENGARUH PENERAPAAN AUDIT SISTEM INFORMASI TERHADAP AUDITOR KINERJA DENGAN PENERAPAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL INTERVENING Yohan Saputra; Harman Malau
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This study aims to determine the effect of the implementation of audit information system on auditor performance with information technology as intervening variable. The primary data is derived from respondents of around 100 questionnaires to auditors of Bandung public accountants. The sampling method used is purposive sampling,and the analysis used in the study is descriptive analysis, and the analysis methods to test hypotheses is done through path analysis, and correlation coefficients. The results of this study indicate that the application of audit information system, the application of information technology and auditor performance has been done well. The application of audit information system has a significant effect on auditor performance, as well as a significant effect on information technology, but the application of information technology has no significant effect on auditor performance. Furthermore, based on the trajectory coefficient shows that the application of an information system audit has a strong relationship to the auditor's performance while the application of information technology has a weak relationship with the auditor's performance. The application of information system auditing does not have a significant effect on auditor performance with the application of information technology as an intervening variable. This is due to the t-count value is smaller than the t-table value, which is 0.09748051 <2.04227, with a mediation coefficient of 0.125744. This means that the presence of technology as a mediation of the application of information system audits does not significantly influence auditor performance.

PENGARUH DIMENSI LAYANAN FASILITAS MAKAN TERHADAP KEPUASAN MAHASISWA Ernest Matindas
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Fern Wallace Cafeteria (Dining) as one of the existing facilities at the University Klabat was required to meet students' needs of food. Although their needs can be met, many students choose not to eat at Dining. This study aims to examine the level of student satisfaction with Dining services by measuring the Atmosphere, Food quality, Service Quality, Price fairness, and Convenience as well as to see whether these factors have a significant influence on student satisfaction on services provided. Research samples were 358 respondents randomly drawn from the total student living at dorms which are 797 students. This study design was associative and to measure the effect of the factors service quality toward students' satisfaction multiple regression was utilized. The results suggest food quality, service quality, and the price fairness has a significant positive effect on student satisfaction and among the three variables, price fairness was having the highest influence.

THE EFFECT OF CORPORATE GOVERNANCE ON ACCOUNTING INFORMATION QUALITY (Survey on Publicly Listed Companies in Indonesia Stock Exchange 2011-2016) Judith T.G. Sinaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This research is conducted to know the current situation of Indonesia’s corporate governance and accounting information quality. Good corporate governance is one of the aspects that should be considered to obtain accounting information quality. Good corporate governance was measured by using corporate governance perception index (CGPI) while accounting information quality was measured using discretionary accruals (Jones Model). The result showed that good corporate governance has a significant effect on accounting information quality. Companies that practice good governance will eventually produce accounting information with quality.

FACTOR ANALYSIS OF STUDENT’S SATISFACTION ON ACADEMIC COURSES AT UNIVERSITAS ADVENT INDONESIA Franklin Hutabarat; Reymand Hutabarat
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This study aims to identify factor the affecting student satisfaction in the Southern Asia Pacific Division Higher Education Institutions. Understanding these factors could help leaders in educational institutions to better plan their strategies and further research on student satisfaction. A set of questionnaire was developed and will be distributed to students at a higher education institution (HEI) institutions in Southern Asia Pacific Division Higher Education Institution namely Universitas Advent Indonesia (UNAI) of Indonesia

THE EFFECT OF STRATEGIC PLANNING AND PERFORMANCE MANAGEMENT ON BUSINESS AND PRODUCTION PROCESS Juninetenth Keeply F. Sitanggang
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

A business process is a set of activities that designed to produce an output for aparticular customer or market. It’s emphasis on how the work within an organization, in contrastto a product's focus on what a process is. Thus the specific sequence of work activities in all timesand places, with the beginning, end, and input, output, and structure of the action clearly defined.The purpose of this study to determine whether the strategic planning and performancemanagement effect on business and production process on the three universities in SDA amongIndonesia region. This research uses the questionnaire to collect data and using Pearson productmomentto find the relationship and effect of the variable. The result shows that the correlationamong at variables was having a significant relationship between strategic planning, and businessproduction process with the coefficient correlation of 0.720 that mean the correlation was strong.Performance management on a business production process coefficient correlation of 0.780 thatmean the correlation was strongly positive and the relationship between variables strategicplanning, and performance management on business production process was 0.823 strongpositive. The contribution of these two variables strategic planning and performance managementon business and production process was 67,7% and the rest 32,3% determined by other variablesor factor's out of this research. Also, there is a relationship between strategic planning andperformance management to business and production process with f Value of 169.813. Theregression equation is BP = 0.583 + 0.361SP + 0.481PM.

FACTORS ANALYSIS OF FOOTWEAR TRADE INDUSTRY OF INDONESIA MAIN EXPORT DESTINATION Darwin Simanjuntak
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This study aims to identify the factor that affecting the footwear trade industry in Indonesia based on Indonesia main export destination. Understanding these factors could help leaders in trade industry institutions to better plan their strategies and further research on footwear trading. A set of data was obtained from Badan Pusat Statistic (BPS) based on data from Indonesia footwear main export destination namely: United States, China, Belgium, Germany, Japan, United Kingdom, Netherlands, Korea, Italy, Australia, Mexico, France, Canada, Denmark, Singapore, Brazil, Hong Kong, Russian Federation, Chile, Argentina and Other Countries. Exploratory factor analysis was used to identify the underlying dimensions of countries as Indonesia main export destination. By applying the factor analysis, the study will decide the number of factors to be retained and the total variance explained by these factors; the study can identify the variables in each factor retained in the final solution, on the basis of its factor loadings; the study can give names to each factor retained on the basis of the nature of the variables included in it; the study can suggest the test battery for assessing the footwear trade main export destination in Indonesia; and the study can test the adequacy of sample size used in factor analysis. The result of the study shows that KMO value is 0.784 which is > 0.5; hence, the sample size is adequate for the analysis and the commonalities of all the variables are more than .4; hence, all the variables are useful in the model. Since the variables are identified in factor 0.7 or more, the result shows that all factors which are from the year 2012-2016 contributed to the exports of footwear in Indonesia.

THE EFFECT OF AUDITOR COMPETENCE, EMOTIONAL INTELLIGENCE OF AUDITORS, AND AUDITOR INDEPENDENCE ON AUDITOR PERFORMANCE Hariati Karo; Harlyn Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This study was conducted to determine the effect of auditor competence on auditor performance, to determine the effect of auditor emotional intelligence on auditor performance, to determine the effect of auditor independence on auditor performance and to determine the effect of auditor competency, auditor emotional intelligence, and auditor independence on auditor performance at 3 Offices Public Accountant (KAP) in Jakarta. The variables studied were auditor competency variables, auditor emotional intelligence variables, and auditor independence variables as independent variables and auditor performance as the dependent variable. The method used in this research is the descriptive method, where data is obtained by distributing questionnaires to 43 auditors, analyzed using SPSS Software and given conclusions. From the results of the study, the auditor's competency level is below the average, which means that the auditor does not have good competence. The level of emotional intelligence above average means that the auditor has good emotional intelligence. The level of auditor independence is above the average, which means that the auditor has good independence. The level of auditor performance is above the average, which means that 3 KAPs in Jakarta have good auditor performance. There is no significant effect on auditor competence on auditor performance by 0.090, there is a significant effect on auditor emotional intelligence on auditor performance by 0.000, there is a significant effect on auditor independence on auditor performance by 0.008, and there is also a significant influence on auditor competence, auditor's emotional intelligence, and auditor independence simultaneously on auditor performance at 7,112 with a significance value of 0.001

WOMEN ON BOARD AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA LQ45 Valentine Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 1 No. 1 (2018): JTIMB|Desember 2018
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This paper examines how the existence of women on board affect firm performance in Indonesia with a sample of Indonesia LQ 45. Women on board measured by (1) the percentage of female director and (2)the percentage of independent female director over a number of female directors. The result shows that the firms which have women on board have significant higher ROA and NPM, thus having women on board doesn’t significantly affect ROE. Moreover, firms having women on board as an independent director have significantly higher NPM. This result shows that it will not hurt the firm to have women on board, instead of having women on board statistically increase net profit margin in Indonesia LQ45.

CORPORATE GOVERNANCE, PROFITABILITY AND DIVIDEND POLICY Richard F. Simbolon
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 2 No. 1 (2019): JTIMB|Mei 2019
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Abstract: This study aims to determine the relationship of Corporate Governance and Profitability on Dividend Policy on pharmaceutical subsector companies listed on the Indonesia Stock Exchange in 2015-2017 either partially or simultaneously. The relationship will be used to identified…. The method used in this research is descriptive method, using ratio analysis of the proportion of the Board of Commissioners, Return On Equity, and Dividend Payout Ratio, descriptive analysis, significance test, correlation test, determination test, classic assumption test, linear regression analysis. The results showed that there was a significant influence between Good Corporate Governance and Dividend Policy which can be seen from the significant value of 0.016 <0.05 so that Ho is rejected and Ha is accepted, and there is a significant influence between Good Corporate Governance and Profitability on Dividend Policy with F count 4,834 significant level of 0.016 <0.05

PERENCANAAN STRATEGIS, ANGGARAN DAN KINERJA KEUANGAN Herold Moody Manalu
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 2 No. 1 (2019): JTIMB|Mei 2019
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

This study aimed to determine the effect of strategic planning and budgeting to financial performance. The population in this study were faculty and supporting staff at Bandung Adventist School. The research sample using a saturated sample of 56 respondents, the instrument used was a questionnaire’s. Method of analysis used was a regression. The results showed the correlation coefficient r = 0.507, where the relationship between variables was positive and the coefficient determination by 25,7%, and as much as 74.3% by the other factors. The result suggests strategic planning and budgeting has a significant effect on financial performance by P-value 0.000 < 0.05

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Valentine Siagian

Contact Email valentine@unai.edu

Phone +6285132406767

Journal Mail Official jtimb@unai.edu

Editorial Address Kampus UNAI Jl. Kolonel Masturi No. 288

Location Kab. bandung barat, Jawa barat INDONESIA

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Contact Name
Valentine Siagian

Contact Email
valentine@unai.edu

Phone
+6285132406767

Journal Mail Official
jtimb@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288

Location
Kab. bandung barat,

Jawa barat

INDONESIA