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INDONESIA
Jurnal Bisnis Kolega
Published by STIE Professional Manajemen College Indonesia
ISSN : 26218291     EISSN : 2476910X     DOI : https://doi.org/10.57249/jbk.v8i2.81
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science
FOCUS AND SCOPE Jurnal Bisnis Kolega adalah Media publikasi kajian konseptual dan praktis berupa telaah teoritis maupun hasil-hasil penelitian empiris yang membahas bidang Manajemen : Manajemen Pemasaran, Manajemen Keuangan, Manajemen Sumber Daya Manusia, Manajemen Bisnis, Manajemen Strategi dan Kewirausahaan Akuntansi : Pasar sekuritas, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Perpajakan dan berbagai topik yang relevan dalam bidang Akuntansi dan Keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 58 Documents
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PERANAN INTERNAL CONTROL TERHADAP PENGENDALIAN KAS PADA PT. BANK MASPION INDONESIA, TBK Agustina Agustina; Thomas Sumarsan Goh; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

This study aims to determine the role of the internal control system to control cash at PT. Bank Maspion Indonesia, TBK. Data analysis technique used is the descriptive method that is by doing direct observation and interview with the object under investigation. While secondary data obtained from the literature review that is data that already exist in the form of written reference and internet search.Based on the results of this study can be concluded that the internal control system (internal control) applied by PT. Maspion Indonesia Bank, TBK is sufficient in the company's cash control although in some cases still need improvement. As for some things to do improvements in cash control at PT. Maspion Bank Indonesia, TBK, among others, in the expenditure of bank branch cash that require approval from the center to make the operational activities of the bank to be disturbed. Keywords : internal control system, internal control, cash control, cash
AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SINAR HARAPAN ANUGRAH SEJAHTERA MEDAN Diana Diana; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

This research conducted at PT. Sinar Harapan Anugrah Sejahtera Medan. As a company engaged in the field of snack food distributors, the company must have a good internal control of cash flow. Cash flow data can be said good if the entire accounting system of cash receipts dan disbursements meets the requirements of generally acceptes standards. The purpose if this study is to determine the accounting system of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan whether it is good or not. This type of research is descriptive research with case study at PT. Sinar harapan Anugrah Sejahtera Medan by analyzing the accounting of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan. Based on the results of the research, cash receipts system at PT. Sinar Harapan Anugrah Sejahtera Medan is still less good in terms of capture and segregation of duties and cases of cash larceny while for cash disbursement system at PT. Sinar Harapan Anugrah Sejahtera Medan has done well but still need a little change in the case of petty cash refill.Keywords: Cash Receipt, Cash Disbursement
ANALISIS PENGARUH DESAIN KERJA DAN SISTEM PEMBERIAN PENGHARGAAN TERHADAP KEPUASAN KERJA KARYAWAN PT. SUMINSURYA MESINDOLESTARI MEDAN Alfonsius Alfonsius; Syawaluddin Syawaluddin
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

In the era of competitive business nowadays, many challenges are faced by companies, especially for those engaged in steel industry. To face those challenges, the company should have high productive and committed human resource who can work for long period. As a consequence, employee job satisfaction is the most important factor to be considered by the company to retain those good employees. The purpose of this study is to find out the influence between job design and rewarding system on employee job satisfaction. Job design and rewarding system is related each other as the significant role in increasing employee job satisfaction. A well-organized job design will create a clear purpose for them, so that they will be motivated because they know the significance of what they are working for. In the other hand, employees will do their best when what they hope from their hard work are rewarded appropriately by the company.The method used in this study is a survey approach, the type of research is quantitative descriptive, and the characteristic of research is explanatory research. The population of this research is all employee of PT. Suminsurya Mesindolestari Medan with a population of 60 people and the samples are 30 people from PT. Growth Sumatra Industry. The methods of collecting data are distribution of questionnaires, interviews, observation, and documentary studies. The variables are examined with a Likert scale. The model analysis of the data used to answer the first hypothesis is a multiple regression and simple regression for the second hypothesis.Research result that the job design and reward system jointly and significantly affect on the employee job satisfaction at PT. Suminsurya Mesindolestari, and partially the most dominant factor is reward system.Keywords: Job Design, Reward System, Employee Job Satisfaction, Employee 
PENGARUH ANALISA SWOT DAN SEGMENTASI PASAR TERHADAP PENCAPAIAN TARGET PENJUALAN DI PT. SELTECH UTAMA MANDIRI Richard Richard; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
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Abstract

The purpose of this study is to analyze the influence of swot analysis toward the achievement of the sales target, to analyze the influence of market segmentation toward the achievement of the sales target and to analyze the influence of swot analysis and market segmentation toward the achievement of the sales target.  The method used in this study is a survey approach, the type of research is quantitative descriptive, and the characteristic of research is explanatory research. The population of this research is all employees at PT. Seltech Utama Mandiri with a population of 45 persons and the samples are 45 persons. The methods of collecting data are interviews, distribution of questionnaires, and documentary studies. The variables are examined with a Likert scale. The model analysis of the data used to answer the hypothesis is multiple regressions. Research result indicates swot analysis and market segmentation jointly and significantly affect on the achievement of the sales target at PT. Seltech Utama Mandiri, and partially  Keywords: SWOT Analysis, Market Segmentation, Target Sales Achievement
ANALISIS PPH 21 TERHADAP GAJI KARYAWAN PADA PT. KENCANA UTAMA SEJATI Desi Desi; Edison Sagala
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
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Abstract

Salaries are strongly associated with taxes. Income earned by employee is always deducted income tax. Not all companies pay income tax with held. There are some companies that only bear half of the income tax, there are also companies that ask their employees to bear their own income tax. Income Tax Clause 21 shall constitute income tax in respect of the work, services and activities carried out by individual taxpayer. The income received in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer personally in the country. The amount of Income Tax Clause 21 that must be deducted depends on who the Taxpayer is and what form of income is received and the amount of income received. Method in taking the data is purposive sampling. The data used is data from PT. Kencana Utama Sejati. Methods data analysis used in this study is quantitative methods and Techniques data analysis used is literature study techniques, interview techniques and documentation techniques. The results of this study that many employee status errors that are not updated in accordance with current employee conditions. So that the occurrence of errors in the calculation, the amount reported and the excess in deposting Income Tax Clause 21. Key Words: salaries, Income Tax Clause 21, Calculation, reporting, deposit.
PENGARUH BUDAYA ORGANISASI DAN PELATIHAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. MITRA PACKINDO BERDIKARI MEDAN Jemi Jemi; Imanuel Tarigan; Syawaluddin Syawaluddin
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
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Abstract

PT. Mitra Packindo Berdikari Medan is a company engaged in the field of Flexibag Packing. Problems at PT. Mitra Packindo Berdikari Medan that the weak organizational culture and the lack of effective job training applied in the company so that causing employee work productivity decreased. The purpose of this research is to know and analyze the influence of organizational culture and job training on employee work productivity PT. Mitra Packindo Berdikari Medan.This research uses quantitative descriptive research type. The total population and sample in this research are 36 employees. The sampling technique uses saturated sampling technique. Data analysis technique is using multiple linear regression analysis.The results of this study indicate that simultaneously there is a positive and significant influence between organizational culture variables and job training on employee productivity PT. Mitra Packindo Berdikari Medan. Partially there is a positive and significant influence between organizational culture variables and job training on employee productivity PT. Mitra Packindo Berdikari Medan. Organizational culture and job training able to explain employee work productivity equal to 26,1% while the rest 73,9% influenced by variable not examined such as: compensation, promotion, job supervision and so on Keywords: Organizational Culture, Job Training, Work Productivity
PENGARUH PENGAWASAN DAN SEMANGAT KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN PT. MULTI ARTHA UNIVERSINDO MEDAN Wily Julitawaty; Rinaldi; Thomas Sumarsan Goh
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
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Abstract

The success and progress of the company is strongly influence by human resources that exist within the company. For the good quality of human resources, the company must apply good monitoring and improve job enthusiasm to makes job effectiveness better in future. The purpose of this study was to determine the influence of monitoring and job enthusiasm to  job effectiveness  at PT. Multi Artha Universindo Medan.The analysis methods used in this research are quantitative analysis. The data used in this researchwere primary data and secondary data. The population of this research is 34 peoplesand the sampling is using saturation sampling technique in which all members of the population become samples. The variables were measured by Likert scale. Data analysis technique in this research is multiple linear regressions.The results of this research stated that simultaneously monitoring and job enthusiasm are influencing job effectiveness at PT.Multi Artha Universindo Medan. Partially, monitoring is influencing job effectiveness and job enthusiasm is influencing job effectivenessat PT.Multi Artha Universindo Medan. Key Words : Monitoring, Job Enthusiasm, Job Effectiveness  
ANALISA PENGARUH PROMOSI JABATAN DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA PT. MENARA ABADI PERSADA MEDAN Zennyta Zennyta; Alfonsius Alfonsius
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
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Abstract

PT. Abadi Tower Persada Medan is a company engaged in the sale of Gypsum. In operation, Gypsum's sales rate in the company has decreased. This sales decline reflects the decline in employee's ability to work where due to employee's dissatisfaction problem. Job dissatisfaction of employees in the company arises because of the promotion of positions assessed by employees are less fair, do not appreciate the devotion and service as long as employees work in the company. Employee dissatisfaction leads to low employee discipline. The formulation of the problem in this research is whether there is influence of promotion and job discipline to job satisfaction PT. Menara Abadi Persada Medan.The method used in this research is survey approach, this type of research is descriptive quantitative and the nature of this research is descriptive explanatory. Population in this research is permanent employee at PT. Menara Abadi Persada Medan with a total of 57 permanent employees. In this study, the population in this company is 57 employees so that the number of samples taken is the total of the entire population in the company. Data collection techniques were conducted with interviews, questionnaires, and documentation studies. The types and sources of this research data are primary data and secondary data. The data analysis model used to answer the hypothesis is multiple regression.The results showed that partially and simultaneously promotion of office and work discipline affect the job satisfaction of PT. Menara Abadi Persada Medan. Partially, promotion positions have more dominant influence on job satisfaction of PT. Abadi Persada Tower compared to work discipline. Keywords: Job Promotion, Work Discipline, Job Satisfaction
ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG PADA PT. PANCA KURNIA NIAGA NUSANTARA MEDAN Fanny Angkasa; Edison Sagala; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
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Abstract

Abstract. This research was conducted at PT. Panca Kurnia Niaga Nusantara Medan. As a company engaged in the distributor of fertilizer and agrochemical products, companies must have good internal control of merchandise inventory. Internal control can be said to be good if it has been implemented in accordance with the COSO (Committee of Sponsoring Organizations). The purpose of this study is to find out and analyze internal controls at PT. Panca Kurnia Niaga Nusantara Medan.This type of research is a descriptive research with a case study at PT. Panca Kurnia Niaga Nusantara Medan is by analyzing the internal control of merchandise inventory at PT. Panca Kurnia Niaga Nusantara Medan.Based on the results of the study indicate that most activities and documents relating to merchandise inventory and internal control of merchandise inventory are sufficiently in accordance with the Committee of Sponsoring Organizations (COSO) but still require a little change to improve the accuracy of employee and the separation of duties that are still need to be applied in the company. Keywords: Internal Control, Merchandise Inventory.   
PENGARUH KOMPENSASI DAN STRESS KERJA TERHADAP PERPUTARAN KARYAWAN PT. MENARA MAS MEGA MANDIRI Philip Willie; Alfonsius Alfonsius; Chon Cho Reynols Manday
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
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Abstract

Abstract. The success and progress of a company is strongly influenced by the human resources within the company. Generally employees who have worked for a long time will certainly understand more about how to work in a company and do their work better than the newly received employees, so to get good employees needed good compensation in return for what they do and also must be able to control work stress that occurs in the company so that employees will feel ease. The purpose of this study was to determine the influence of compensation and work stress on employee turnover at PT. Menara Mas Mega Mandiri.This study uses a type of quantitative analysis. The sampling technique uses a saturated sampling technique with a population of 40 sales employees. The data analysis technique is using multiple linear regression.Simultaneously there is a significant influence between compensation and work stress variables on employee turnover but partially shows that compensation does not influence employee turnover while partially there is an influence of work stress on employee turnover of PT. Menara Mas Mega Mandiri. Key Words : Compensation, Work Stress , Employee Turnover. 

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