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Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
Journal Mail Official
mgcn.sidik@gmail.com
Editorial Address
Jl. Waru no. 15 Rawamangun Jakarta Timur
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
JURNAL EKONOMI BISNIS DAN MANAJEMEN
Published by CV ALIMS PUBLISHING
ISSN : 29853249     EISSN : 29853117     DOI : https://doi.org/10.59024/jise.v1i1.126
JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober)
Articles 84 Documents
PENERAPAN METODE FIFO DAN METODE LIFO DALAM MENJAGA EFEKTIVITAS PERSEDIAAN PUPUK (STUDI KASUS PT. CAHAYA PELITA ANDHIKA) KABUPATEN TAPANULI TENGAH Zulia Putri Tanjung; Yenni Sofiana Tambunan; Rifka Hadia Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.808 KB) | DOI: 10.59024/jise.v1i1.26

Abstract

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.
PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK Desri Amalia Safangah; Nofryanti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1409.769 KB) | DOI: 10.59024/jise.v1i1.27

Abstract

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.
PENGARUH PEMBERIAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING STUDI PADA PABRIK PLASTIC ROMEN SPORT Abdur Rosid; Jefriyan Putra Alamsyach; Syariful Allam; Ayu Lucy Larasaty
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1213.886 KB) | DOI: 10.59024/jise.v1i1.28

Abstract

Businesses in various fields face increasingly fierce competition. In the face of competition, only using advanced technology in the company's production and operations is not enough. The company's use of advanced technology must be supported by reliable personnel, because no matter how sophisticated the technology used, if it is not supported by reliable personnel, it may not necessarily contribute to the smooth operation of the company. The purpose of this research is to find out and test whether compensation has an effect on employee performance, whether compensation has an effect on job satisfaction, and whether job satisfaction has an effect on employee performance. This research is included in the quantitative research using the Partial Least Square (PLS) method. The population in this study were employees of the plastic romen sport factory. The sample in this study used slovin using 55 people. The analysis technique in this research is descriptive and inferential statistical analysis using the Partial Least Square (PLS) method. The results of this study show that compensation affects employee performance, does compensation affect job satisfaction, and does job satisfaction affect employee performance?
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Candra Irawan
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1574.504 KB) | DOI: 10.59024/jise.v1i1.29

Abstract

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on the profitability of food and beverages listed on the Indonesia Stock Exchange. The population in this study were 26 issuers listed on the stock market, especially food and beverages, while the research sampling technique used purposive sampling, so the research sample was 20 companies or issuers. The results of this study are cash turnover has a significant negative effect on profitability, accounts receivable turnover has a significant negative effect on profitability, and inventory turnover has no effect on profitability
FUNGSI ACCOUNT TERHADAP KELANCARAN KAS PERUSAHAAN SWASTA DI LINGKUNGAN KOTA Eka Maisara Amalia
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.43 KB) | DOI: 10.59024/jise.v1i1.30

Abstract

Finance & Accounting Department merupakan bagian dari sebuah hotel karena bertanggung jawab dan menyediakan laporan keuangan atas expenses dan income dari sebuah hotel secara harian, mingguan dan bulanan. Untuk memperlancar arus kas diperlukan juga kelancaran penerimaan piutang hotel, dimana piutang hotel atau Account Receivable merupakan asset hotel. Jika nilai piutang turun berarti pengumpulan pembayaran piutang lebih besar pada saat itu sehingga dapat membantu membayar biaya operasional hotel; namun jika terjadi sebaliknya maka pembayaran operasional hotel akan sedikit tertundaKeywords : cash flow, account receivable, hotel, role.
PENGARUH NILAI PELANGGAN DAN KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA SERVIS KENDARAAN DI PT. AGUNG AUTOMALL HARAPAN RAYA PEKANBARU Wetri Efita
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1239.881 KB) | DOI: 10.59024/jise.v1i1.66

Abstract

This study aims to determine the effect of customer value and customer satisfaction on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. The sample of this research is 99 people. The data technique used is multiple linear regression using SPPS 24. Based on the results, customer value has a positive effect on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. And customer satisfaction has a positive effect on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. There is a significant influence between customer value and customer satisfaction simultaneously or jointly on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. R Square of 0.631 or 63.1%, this means that 63.1% of the customer loyalty variable can be explained or influenced by customer value and customer satisfaction at PT. Agung Automall Harapan Raya Pekanbaru
ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN GUNUNG MAS Septa Soraida
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1289.585 KB) | DOI: 10.59024/jise.v1i1.79

Abstract

This study aims to determine the financial performance of the Gunung Mas district government. The performance indicators used in this study are fiscal decentralization, dependency ratios and regional financial independence ratios. The data used in this research is secondary data obtained from the Regional Revenue and Expenditure Budget of the Gunung Mas district government for 2019-2022. The analytical tool used in this study is descriptive analysis using the ratio of fiscal decentralization, the ratio of regional financial dependency and the ratio of regional financial independence. The results of the analysis show that the degree of fiscal decentralization of Gunung Mas district is in the low category, the dependency ratio is in the very high category and the independence ratio is very low
PENGARUH PELAYANAN DAN FASILITAS TERHADAP KEPUTUSAN KONSUMEN PADA CV. SARINAABS TRAVEL BEGAWAN PRIMA TAXI SIBOLGA Elisabet Simanulang; Jeniusman Hutagalung; Sahat Simatupang
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1295.864 KB) | DOI: 10.59024/jise.v1i1.83

Abstract

Keputusan konsumen adalah proses integrasi yang digunakan untuk mengombinasikan pengetahuan untuk mengevaluasi dua tau lebih perilaku alternatif dan memilih satu diantaranya. Keputusan konsumen adalah sebuah pendekatan penyelesaian masalah pada kegiatan manusia untuk membeli suatu barang atau jasa dalam memenuhi keinginan dan kebutuhannya. Dari hasil penelitian ini diperoleh nilai signifikansi pelayanan terhadap Keputusan konsumen berdasarkan uji t diperoleh sebesar thitung > ttabel (2,323 > 1,98447) (Sig 0.022 < α0.05). dengan demikian Ho ditolak. kesimpulannya : ada pengaruh signifikan Kualitas pelayanan terhadap minat konsumen pada PT. Pos Indonesia. Dari hasil penelitian ini diperoleh nilai signifikansi fasilitas berdasarkan uji t diperoleh sebesar thitung > ttabel (6,851< 1,98447) (Sig 0.000 < α0.05). dengan demikian H0 ditolak. kesimpulannya : ada pengaruh signifikan fasilitas terhadap keputusan konsumen pada CV . Sarina ABS Begawan Prima Taxi Sibolga. Berdasarkan hasil uji F diatas diperoleh df1=97 dan df2==2 sehingga diperoleh hasil sebagai berikut nilai Fhitung > Ftabel sebesar (24,342 > 3.09) (Sig. 0.000 < α0.05), dengan demikian H0 ditolak . kesimpulannya : ada pengaruh signifikan pengaruh pelayanan dan fasilitas terhadap keputusan konsumen pada CV . Sarina ABS Begawan Prima Taxi Sibolga
Studi Pemikiran Ibnu Khaldun Terkait Mekanisme Penetapan Harga Pada Pasar Sentral Soppeng andi bisyriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.006 KB) | DOI: 10.59024/jise.v1i1.84

Abstract

Abstract. Market transactions work based on the price mechanism. However, overall. The effect of the ups and downs of supply on prices depends on the availability of goods. Prices of goods in the Soppeng central market often change or are unstable, sometimes rising and sometimes falling, these changes are not based on demand or supply factors but depend on situation and condition factors. This research was conducted to find out how Ibn Khaldun's thoughts regarding the price mechanism were realized or not in the Soppeng central market. The type of research used in this study was a qualitative descriptive method. The data in this study were obtained from primary data and secondary data. The data collection techniques used were observation, interviews, and documentation, while the technique used to determine informants was purposive sampling. The data is using description and comparison techniques. The results of this study indicate that: 1). The price mechanism in Ibn Khaldun's thought is influenced by supply and demand, labor value, purchasing power, and the government. 2). In setting prices, traders in the Soppeng central market are based on the quantity of goods demanded by consumers, the price of the goods themselves, transportation costs, the quantity of goods available, prices set by other traders, and according to the ability of the buyer. 3). Ibn Khaldun's thoughts regarding the price mechanism are appropriate or realized in the Soppeng central marke Keywords: Price Mechanism, Ibn Khaldun's Thought.
ANALISIS PENGARUH UPAH MINIMUM, INVESTASI DAN PENGELUARAN PEMERINTAH TERHADAP PENYERAPAN TENAGA KERJA DALAM PERSPEKTIF EKONOMI ISLAM Rasyidah Bulqis Jamaluddin
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1168.446 KB) | DOI: 10.59024/jise.v1i1.86

Abstract

Abstract. Absorption of labor is an important problem in national development where the number is increasing from year to year as a result of the increase in population, while the available job opportunities are limited in number, so that the unemployment rate in several cities is increasing. A high level of investment will increase production capacity which will eventually lead to the creation of new jobs. That way, the unemployment rate can be reduced and people's incomes will increase. This research is a quantitative research with secondary data in the 2015-2021 observation period. Data collection in this study uses the documentation method for data on Population 15+ Working, Investment and Minimum Wage obtained from BPS, Department of Manpower and Office of Investment. The collected data is analyzed using multiple linear regression analysis. Overall, the results of multiple linear regression analysis and hypothesis testing can be concluded that partially investment and minimum wages have no significant effect on employment in Indonesia. Simultaneously, it shows that the investment and minimum wage variables have no simultaneous effect on employment in Indonesia. The lack of effect of investment on labor absorption in Indonesia is due to the fact that more investment is channeled into the capital-intensive project sector (services) compared to the labor-intensive project sector, where the capital-intensive project sector absorbs only a small amount of labor. Meanwhile, the minimum wage has no effect on labor absorption because the majority of the working population in Indonesia have received relatively high wages or exceeded the minimum wage. Employment. Absorption of labor in the perspective of Islamic economics is that the government has made various efforts as its responsibility to provide jobs for its people. The essence of Islamic economics in reviewing the power market based on an Islamic perspective shows the potential in generating economic equality in society and realizing prosperity Keywords: national development, Investment, Minimum Wage