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INDONESIA
Riset Ilmu Manajemen Bisnis dan Akuntansi
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Pengaruh Good Corporate Governance Dan Firm Size Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Ratih Kusuma Mawardani; Imam Baidlowi; Tatas Ridho Nugroho; Nur Ainiyah
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.76

Abstract

This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.
Pengaruh Good Corporate Governance, Transfer Pricing, Earnings Management Terhadap Tax Avoidance Dengan Profitability Sebagai Variabel Moderasi Yogi Permani; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.77

Abstract

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.
Pengaruh Kualitas Pelayanan, Citra Merek dan Persepsi Harga Terhadap Kepuasan Pelanggan Pada Layanan Go-ride Sumarah Budi Santoso; Rayhan Gunaningrat; Esti Dwi Rahmawati
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.78

Abstract

The development of information technology, in terms of the internet is increasing and increasingly making people feel more comfortable to carry out various activities. The transportation business is also not spared from advances in internet technology. Online motorcycle taxis and taxis are a business opportunity that takes advantage of the development of internet technology. Traditional motorcycle taxis and taxis can only be found at the base or contacted by telephone. However, the current access can be accessed using an Android-based application. The emergence of transportation businesses such as Go-jek, Grab, Maxim and Indriver is proof that information technology has also penetrated into public transportation. The type of research used is quantitative research using multiple linear regression analysis techniques. The population in this study were 100 Go-ride service users in Solo Raya. The data collection technique used is questionnaire using the Linkert scale. The conclusions of this study are (1) There is a significant influence between service quality on customer satisfaction, (2) There is no significant influence between brand image on customer satisfaction, (3) There is a significant influence between price perceptions on customer satisfaction, (4) Simultaneously service quality, brand image and price perceptions have an effect on customer satisfaction.
Analisis Strategi Pemasaran Dalam Meningkatkan Penjualan Pada Cafe Bree Sweetandfreeze Banjarmasin (Menggunakan Analisis SWOT) Nina Rezeki Amalia; Farida Yulianti; Abdul Kadir
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.85

Abstract

This study aims (1) to determine the marketing strategy used by Cafe Bree Sweetandfreeze Banjarmasin in increasing sales. (2) To find out marketing strategies that can be implemented by utilizing SWOT analysis to improve marketing performance at Cafe Bree Sweetandfreezee in Banjarmasin. The method in this study uses a qualitative descriptive method. The informants in the study were the Owners of Cafe Bree Sweetandfreeze Banjarmasin. Data collection techniques used in this study are observation techniques, interviews and documentation studies. The results of the study show that Cafe Bree Sweetandfreeze Banjarmasin uses various marketing strategies, such as advertising promotions, collaboration with influencers, new product development and creating Instagramable photo areas. The SWOT analysis shows strengths in product quality, cafe design and strategic location, while weaknesses relate to understanding customer preferences and digital marketing. The cafe has opportunities in forging local partnerships and leveraging social media, but faces threats from intense competition and changing consumer trends. In conclusion, Cafe Bree Sweetandfreezee Banjarmasin can capitalize on strengths, overcome weaknesses and seize opportunities to strengthen their brand and increase their market share.
Pengaruh Return On Equity (ROE) Dan Debt To Equity Ratio (DER) Terhadap Pertumbuhan Laba Pada PT. Unilever Indonesia,Tbk Ragil Muhammad Taqwa; Aris Munandar
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.86

Abstract

Profits can be used by companies to run their business and strengthen the company's position in facing competition at the local, national and international levels. The purpose of this study was to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an influence on profit growth at PT. Unilever Indonesia Tbk during the 2012-2021 period either partially or simultaneously. This type of research includes associative research. The instrument used in this study is in the form of a list of financial statements tables of PT. Unilever Indonesia Tbk. The population used in this study is the financial statements at PT. Unilever Indonesia Tbk for 40 years (1982-2022). The sample is the financial statements for the last 10 years from 2012-2021 which consist of a balance sheet and profit and loss. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis technique used to process the data in this study is the Classical Assumption Test, Coefficient of Determination Test, Multiple Linear Regression Analysis Test, Hypothesis Test which consists of F Test (partial) and T Test (simultaneous).
Pengaruh Disiplin Kerja Dan Kompetensi Terhadap Produktivitas Kerja Pada Karyawan Bagian Produksi Pabrik Bintang Satu Kabupaten Ciamis Ghina Sofhi Oktaviani; Mila Karmila; Barin Barlian
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.88

Abstract

This study aims to determine the Effect of Work Discipline and Competence on Work Productivity of employees in the production section of the Bintang Satu Factory in Ciamis Regency. This study uses a descriptive method with a quantitative approach. The research population was employees of the production section of the Bintang Satu Factory in Ciamis Regency and used a saturated sampling technique, where all members of the population were sampled, namely 40 respondents. Data collection techniques using interviews and questionnaires. The method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that Work Discipline (X1) and Competence (X2) simultaneously have a significant effect on the dependent variable, namely Work Productivity (Y). Work Discipline (X1) partially has a positive and significant effect on Work Productivity (Y). Competence (X2) partially has a positive and insignificant effect on work productivity (Y).
Analisis Pengendalian Kualitas Menggunakan Metode Six Sigma : (Studi Kasus PT Andalan Mandiri Busana ) Apriliana Nur Choirun Nisa; Rayhan Gunaningrat; Indra Hastuti
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.89

Abstract

Quality control is crucial for the company to minimize the existence of defective products. The research focuses on the quality control section. The purpose of this study is to find out how the implementation of quality control occurs at PT Andalan Mandiri Busana, identify the factors that cause defects in garment products, and determine proposed improvements as an effort to suppress defective products. The results showed that there were factors that caused production defects and the biggest cause was broken stitches, and the sigma value obtained was 4.15, which means that the company has carried out pretty good quality control. Based on this research, the recommendations that can be given are in the improve stage, in the form of a table of proposed improvements using the Five M-checklist approach and Kaizen based on fishbone diagrams. The results of this study are expected to be one of the inputs for companies in implementing quality control and can increase the company's sigma level.
Pengaruh Gaya Hidup Dan Ekuitas Merek Terhadap Keputusan Pembelian Sepatu Merek Nike: Survei Pada Mahasiswa Universitas Perjuangan Tasikmalaya Nadia Nur Qalby; Ari Arisman; Depy Muhamad Pauzy
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.90

Abstract

This study aims to determine the simultaneous and partial effect of Lifestyle and Brand Equity on the Purchase Decision of Nike Brand Shoes (Survey on Students of the University of Perjuangan, Tasikmalaya). The research method used in this research is to use a descriptive quantitative research method with a survey approach. Respondents in this study were 101 students of the University of Perjuangan Tasikmalaya. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression analysis using SPSS software version 25. The results showed that Lifestyle and Brand Equity simultaneously had a significant effect on Purchasing Decisions. Lifestyle partially has a significant effect on the Purchase Decision. Brand Equity partially has a significant effect on Purchasing Decisions.
Penerapan Audit Manajemen Untuk Menilai Ekonomisasi, Efisiensi Dan Efektivitas Fungsi Pengadaan Barang Dan Jasa: Studi Kasus pada PT. PLN ULP Ruteng, Nusa Tenggara Timur Beata Sakristi Sarni; Tries Ellia Sandari
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.91

Abstract

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.
Pengaruh Disiplin Kerja Dan Pengalaman Kerja Terhadap Kinerja Guru Yayasan Mas Athoriyah Cikatomas Kabupaten Tasikmalaya Dina Triyana Sari; Arga Sutrisna; Kusuma Agdhi Rahwana
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.92

Abstract

This study aims to determine the simultaneous and partial effect of work discipline and work experience on teacher performance at the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency. The research method used in this study is a quantitative method with a census approach. The population in this study amounted to 40 teachers at the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression analysis using SPSS software version 25. The results of this study indicate that work discipline and work experience simultaneously have a significant effect on teacher performance at the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency. Work Discipline partially has a significant effect on the Teacher Performance of the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency, and work experience partially has a significant effect on the Teacher Performance of the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency.

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