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Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Published by Universitas Maritim AMNI Semarang
ISSN : 29635284     EISSN : 29635225     DOI : 10.58192
Core Subject : Science,
Decision Sciences, Operations Research & Management
Cakupan keilmuan Jurnal Manajemen, Ekonomi dan Kewirausahaan adalah jurnal yang memuat tentang hasil-hasil penelitian ilmu manajemen yang terdiri dari Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasional dan Manajemen Bisnis Syariah serta Manajemen Kewirausahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 96 Documents
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Peranan Pajak Hotel Dan Restoran Terhadap Pembangunan Daerah Kota Medan M. Ridho Al aziz; Muhammad Irwan Padli Nasution
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1457

Abstract

Development is a very important thing to do in every region, including the source of regional development funds, namely the role of hotel taxes and restaurant taxes. Infrastructure is the most strategic infrastructure in the development process of a region, influencing economic activities and providing various other infrastructure. Inefficient development can cause socioeconomic decline and social adequacy. Regional taxes function as development funds, including road infrastructure. Independence and original regional income influence and help ensure that regional income is good for managing regional households and improving the regional economy. One of the drivers of development in the city of Medan is hotel and restaurant taxes, therefore the author really wants to research more deeply regarding the extent to which regional development has been optimized from hotel and restaurant taxes.
Analisis Implementasi Metode Perhitungan Penyusutan Aset Tetap Dan Dampaknya Terhadap Laba Pada PT Perkebunan Nusantara II Kebun Bandar Klippa Munadya Puteri Andisty; Hendra Harmain; Nurwani Nurwani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1459

Abstract

This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in this research are structured interview techniques and documentation techniques. Based on the research results, it was found that the company's policy regarding the treatment of fixed asset depreciation methods is in accordance with PSAK 16. Calculation of fixed asset depreciation using the straight line method produces a relatively constant asset depreciation expense, while using the sum of the year digits and declining balance method produces a higher asset depreciation expense. at the beginning of the year and decreased in the following years. The impact of implementing the fixed asset depreciation calculation method on company profits shows that allocating depreciation costs calculated using the straight line method produces higher profits compared to using the sum of years and declining balance method.
Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Lilis Kurnia; Hexana Sri Lastanti
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1463

Abstract

This study aims to examine the factors that affect the integrity of financial reports for companies in the consumer goods industry sector that are listed on the IDX in 2019-2022. The independent variables used in this study are institutional ownership, managerial ownership, audit committees, independent commissioners, industry specialization KAPs, tenure audits, financial distress. The data used in this study is secondary data in the form of annual reports of companies in the consumer goods industry sector on the Indonesia Stock Exchange (IDX) for the 2019-2021 time period. The sample was selected using a purposive sampling technique. From the results of the research that has been done, it shows that institutional ownership, audit committee, and independent commissioners have a positive effect on the integrity of financial statements. Meanwhile, audit tenure and financial distress variables have a negative effect on the integrity of financial statements. Then for the variable managerial ownership and KAP industry specialization has no effect on the financial statements.
Analisis Peran Bulog dalam Kebijakan Stabilitas Harga Beras pada Kerangka Maqashid Syariah : (Studi Kasus Perum Bulog Kantor Wilayah Sumut) Said Habibi Harahap; M. Ridwan; Rahmat Daim Harahap
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1475

Abstract

Rice has a very important role in the life of the Indonesian people in terms of the economic, labor, social, cultural and political aspects of rice issues. This is not a simple matter and is very sensitive so that it must be handled carefully. Therefore, the government gave authority to Perum Bulog, the North Sumatra Regional Office, in this case to continue to carry out its role in maintaining price stability. The discussion of this research relates to the field of Islamic economics in the review of the maqashid sharia framework. So that the approach taken is theories related to price, price fixing, price stability, policy, and maqashid sharia. This research uses descriptive qualitative method. Data collection was carried out by interview, observation, and documentation techniques. The data is analyzed through market operating policy indicators, government rice reserves and warehouse standards. The results of the study show that the role of the North Sumatra Regional Office of Bulog in the rice price stability policy is known based on the policy letter regarding rice contained in the Regulation of the Minister of Trade of the Republic of Indonesia Number 127 of 2018 concerning Management of Government Rice Reserves for Availability of Supply and Price Stability. Bulog's policy relates to maqashid sharia because the North Sumatra regional office of Bulog has a role as well as a policy aimed at the benefit of the ummah, namely dzaruriyat, hajiyyat and tahsiniyat. Factors supporting Perum Bulog Regional Office of North Sumatra in stabilizing rice prices are changes in the market operating season (OP) and quality specifications that must be met. Inhibiting factors are disturbances due to changes in the timing of the harvest season, rising grain prices and phenomena such as natural disasters.
Pengaruh Pembiayaan Natural Uncertainty Contract (NUC), Natural Certainty Contract (NCC), Dan Non Performing Finance (NPF) Terhadap Profitabilitas Bank Umum Syariah Habibul Mubarok; Marliyah Suryadi; Rahmat Daim Harahap
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1495

Abstract

Profitability (ROA) is an important ratio in every company's financial statements. Profitability (ROA) reflects the ability to earn profits through funds invested in overall assets that produce profits. Profitability in a bank cannot be separated from the components in the financial reports such as total financing disbursed, financing problems faced by the bank, and so on. This research uses quantitative data based on secondary data obtained from quarterly financial reports. With all the profitability of Sharia Commercial Banks in Indonesia as the population and using purposive sampling as a sampling technique, the number of samples obtained in this research was 60 quarterly financial reports with an observation period of 20 quarterly financial reports for 5 years, for the period 2018- 2022 . The analytical method used in this research is multiple linear regression, R^2 test, t test and F test. The results of the study found that partially NUC financing had no positive effect on profitability (ROA), NCC financing had no negative effect on profitability (ROA). , and NPF have a significant negative effect on profitability (ROA). Simultaneously NUC, NCC, and NPF influence profitability (ROA).
Analisis Pengaruh Literasi Keuangan, Tingkat Pendidikan Dan Gender Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Sektor Ekonomi Kreatif Di Kabupaten Lombok Utara Kinanti Risang Ayu; Siti Aisyah Hidayati; Alamsyah Alamsyah
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1500

Abstract

This study aims to determine the influence of Financial Literacy, Education Level, and Gender on the Performance of Micro, Small and Medium Enterprises (MSMEs) in the creative economy sector in North Lombok Regency. The population of this study used in this study is all MSME actors in the Creative Economy Sector in North Lombok Regency. The data collection method uses the survey sample method. The data collection technique uses an interview technique, which is where several questions are on the questionnaire. In addition, this study used a sample of 349 respondents with a sampling method, namely purposive sampling. This type of research is causal associative research with quantitative techniques. This research data processing uses smartPLS 3. The results of this study show that financial literacy (X1) has a significant positive effect on the performance of MSMEs (Y) in North Lombok Regency. The level of education (X2) has a significant positive effect on the performance of MSMEs (Y) in North Lombok Regency. Gender (X3) does not affect the performance of MSMEs (Y) in North Lombok Regency.

Page 10 of 10 | Total Record : 96

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