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Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Published by Prisani Cendekia
ISSN : -     EISSN : 28296109     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal PORTOFOLIO adalah jurnal yang dapat dijadikan sebagai sarana akademisi (dosen, mahasiswa), praktisi dan peneliti untuk mempublikasikan hasil penelitian, pemikiran, kajian dan pengembangan yang mencakup semua aspek bisnis dan manajemen Tujuan PORTOFOLIO adalah untuk membangun saluran komunikasi yang efektif antara pemangku kepentingan, termasuk lembaga akademis dan penelitian, bisnis, pemerintah, dan masyarakat. PORTOFOLIO juga bertujuan untuk mempromosikan dan menyebarluaskan hasil penelitian dalam pengembangan ilmu dan praktik bisnis dan manajemen. Jurnal PORTOFOLIO menerima artikel ilmiah dengan lingkup penelitian pada: Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, Manajemen Strategi, Manajemen Sistem Informasi, Manajemen Teknologi dan Informatika, E-business, Manajemen Agribisnis Manajemen Pengetahuan dan Inovasi Bisnis Ekonomi Kreatif dan Turisme, Kewirausahaan Tema penelitian lain yang relevan dengan Ilmu Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja" : 10 Documents clear
Pengaruh Pemberian Reward, Punishment dan Motivasi Kerja terhadap Kinerja Karyawan Irwan Zulkifli; Rosalinda Rosalinda
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of reward, punishment and work motivation on employee performance at PT Garuda Verdana Kargo. The analysis technique uses multiple regression analysis with the least squares equation and tests the hypothesis using t-statistics and the F test to test the regression coefficients partially and simultaneously, test the validity, reliability, and test the classical assumptions. The results of the study show that there is an effect of reward on employee performance at PT. Garuda Verdana Cargo. There is an influence of Punishment on Employee Performance of PT. Garuda Verdana Cargo, together with Reward Punishment and Work Motivation have a significant influence on Employee Performance at PT. Garuda Verdana Cargo
Analisis Pengaruh Beban Pajak Dan Tunneling Incentive Terhadap Transfer Pricing : Studi Pada Perusahaan Multinasional Terdaftar Di Bursa Efek Indonesia J Surono
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Transfer Pricing is the price that contained on every single product or service that transferred from one division to another division of the company or inter related companies. But time by time, more companies are doing transfer pricing. The purpose of this research is to analyze the influence of tax expense, tunneling incentive and bonus plan on transfer pricing on multination companies. The populations of this research are multinational companies in 2017. The samples are selected using purposive sampling method, and obtained 90 unit of analysis as observations object. The analysis tool is logistic regression with SPSS 21.The result shows that tax expense has significant effect on transfer pricing. While tunneling incentive and bonus plan has no significant effect on transfer pricing. The conclusion of this research is one percent increase on tax expense will decrease the result of transfer pricing. Suggestions for the next research is the researcher should use a longer time vulnerable to get better result.
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah di Kecamatan Cimanggis Kota Depok Rosidah Rosidah; Ngatimin Ngatimin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Accounting is an information system that produces reports to interested parties regarding economic activities and company conditions. Until now, there are still many Micro, Small and Medium Enterprises (MSMEs) that support the nation's economy that have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting for Micro, Small and Medium Enterprises (MSMEs) and the constraints they face. This study took 30 MSMEs in Ciamnggis District, Depok City. This research method is a survey research, research that takes data or information from a sample of a population using questionnaires and interviews as data collection tools. The data were obtained from MSME entrepreneurs in Cimanggis District, Depok City. This research is qualitative in nature. The results showed that most of the MSMEs in the Cimanggis sub-district, Depok City had already recorded sales, purchases of supplies, although in a simple way. The obstacles that hinder MSMEs in implementing accounting include educational background, never having attended accounting training and there are still many actors who do not understand the importance of accounting in their business.
Pengaruh Personal Selling Terhadap Keputusan Konsumen Memilih Asuransi Kendaraan Achmad Tarmizi; Agung Solihin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

The aim of this study is to examine the implementation of personal selling policies in vehicle insurance at PT. Tata Wahana Insurance and determine if it affects the consumer's decision to select vehicle insurance at PT. Tata Wahana Insurance. The research employs descriptive and associative research methods. The findings reveal that the personal selling policy for vehicle insurance at PT. Wahana Tata Insurance's uses three methods: Executive Personnel Selling, Inside Personnel Selling, and Outside Personnel Selling. The correlation coefficient analysis indicates a moderate positive relationship between personal selling costs and consumer decisions when selecting vehicle insurance, with a correlation analysis (r) of 0.6. The coefficient of determination shows that the personal selling cost variable (X) contributes to 36% of the consumer decision variable in selecting vehicle insurance (Y), while the remaining 64% is influenced by other factors not included in this study.
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Wardokhi Wardokhi; Ngatimin Ngatimin; Hidayatul Muarifin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

This research was conducted on MSME actors on Jln. Using a descriptive qualitative research type, Surya Kencana Pamulang, South Tangerang, Banten Province. The type of data used is primary data. In addition, in this study, a survey technique was used using a questionnaire. The analysis technique of this research is a qualitative descriptive analysis technique. The results of this study concluded that MSME actors on Jln. Surya Kencana Pamulang, South Tangerang, Banten Province, has recorded the results of daily sales, purchases of raw materials (inventory), daily expenses, and payroll for those who have employees, but accounting standards have not been met because they are still in the form of simple records. The obstacle SMEs face in applying for accounting is due to their educational background, most of which are junior high schools, some are vocational schools, but their knowledge of accounting still needs to be improved and also because there is no need for the application of accounting
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas : Pada PT Dealova Indonesia Vita Rizaqoh; Asep Suherman
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Financial indicators are analytical tools that aim to measure the extent to which a company carries out its activities in accordance with the rules of financial implementation. The purpose of this research is to evaluate and measure the financial performance of PT. Delova Indonesia, the company is a competent company with the ability to generate profits. The collection of data in this study was quoted directly from the financial reports of PT. Dilova Indonesia 2018 to 2020. This research uses quantitative analysis. Based on the research results it is known that the financial indicators of PT. Delova Indonesia is in a "healthy" condition, according to survey results from 2018 to 2020. Financial Ratios Profitability ratios using measuring tools include gross profit margin, return on assets, and return value. Equity whose value is higher than the average standard of the profitability ratio, the company is said to have good financial performance. However, the value of the net profit margin is low because it is below the industry average standard
Kompetensi Anggota Polri Dalam Penerapan ETLE Guna Pencegahan Distracted Driving Untuk Mewujudkan KAMSELTIBCARLANTAS: Studi Kasus Polda Kalimantan Barat Imas Niken Kusumaningrum; Ilham Prisgunanto
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Traffic violations, especially in the 4.0 era, is a new challenge for the Police. The author aims to analyze how the competence of members in implementing ETLE to prevent distracted driving at the West Kalimantan Regional Police to realize Kamseltibcarlantas. In this study using data collection techniques by interview, observation and document study. Data analysis techniques used in qualitative research include interview transcripts, data reduction, analysis, data interpretation and triangulation. Application of ETLE in the Legal Area of the West Kalimantan Regional Police. ETLE is the police's effort to welcome the police 4.0 era. In its implementation, ETLE in West Kalimantan was able to detect traffic violations including traffic light violations, road marking violations, not wearing a safety belt, using a cell phone when driving, going against the flow and not wearing a helmet. The application of ETLE in the jurisdiction of the West Kalimantan Regional Police aims to prevent traffic accidents and create Kamtibselcarlantas. However, the ETLE CCTV cameras in West Kalimantan that have been implemented have not been able to detect vehicle speed where speed can increase the risk of traffic accident fatalities. The human resource capability of the West Kalimantan Regional Police's knowledge and skills-oriented Gakkum Ditlantas Sub-Directorate will be very influential in determining the success of ETLE implementation.
Analisis dan Implementasi SAK EMKM Pada UMKM Kopi Ndeso Surya Anjani; Lukman Anthoni
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

The accounting standard used by UMKM in the preparation of financial statements is SAK EMKM. Existing constraints such as resources and the lack of knowledge of the existing SAK EMKM provisions for UMKM have become a separate phenomenon and become the task of the government, including academics, so that they can disseminate information to the public. Problem identification still relies on general ledgers and Microsoft Excel as monthly and annual income and expense reports and has not recorded income in accordance with SAK EMKM standards. The formulation of the problem in this study is that the recording of sales at Kopi Ndeso and the presentation of financial statements have not adjusted the provisions of SAK EMKM. Kopi Ndeso's UMKM have not made accounting records based on SAK EMKM because there is also no supervision or assistance from parties with an interest in UMKM financial reports, especially the government, regulators and other interested institutions or entities. Suggestions that can be given to Kopi Ndeso UMKM are that in the future they can continue to develop their businesses and increase knowledge and awareness about the field of UMKM and learn how to prepare financial reports in accordance with SAK EMKM
Model Organizational Citizenships Behavior Dalam Meningkatkan Kinerja Kepolisian : di Wilayah Hukum Polresta Mataram Muhammad Gifari Syarifuddin; Ilham Prisgunanto; Jarot Prianggono
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

The police in carrying out their duties often have to deal with the community with various problems related to law enforcement and maintaining order so that it has an impact on social trust in the police. In order to build public trust, Polri needs to show its best performance in public service. Polri's performance will be influenced by many factors, one of which is organizational citizenship behavior. The purpose of this study was to determine the effect of the organizational citizenship behavior model on police performance. The theories and concepts used in this study are the concept of the Indonesian National Police, performance theory, social trust theory, organizational citizenship behavior, human capital theory, leader-member exchange theory, and organizational behavior theory. This research uses a quantitative approach with a research method that is observational analytic research. There were two groups of samples, namely 110 from members of the Mataram Police and 110 from community groups. The variables of this study are organizational factors, organizational citizenship behavior, Polri performance. Data collection techniques using a questionnaire. The first stage of analysis uses a structural model with PLS (Partial Least Square). From the results of this study it was found that the results of testing the outer model showed that this study had good convergent validity and the results of testing the inner model showed that each exogenous variable had a significant effect on the endogenous variables. The conclusion in this study is that there is an influence of organizational factors on organizational citizenship behavior, there is an influence of organizational citizenship behavior on Polri's performance. To increase public trust in the Police, the Police need to show performance that is in line with the expectations of the community.
Evaluasi Pengelolaan Dana Desa Dalam Meningkatkan Pembangunan Fisik Desa Banjaranyar Kecamatan Brebes Kabupaten Brebes Nurul Mahmudah; Yusri Anis Faidah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

The capacity of village officials as policy implementers is a supporting factor for the successful implementation of programs financed by the Village Fund. The abilities and skills of the village apparatus as implementers of policies are the basis of governance implementation. The competence of human resources in implementing the Village Fund policy is felt to be inadequate. This condition has an impact on the lack of effectiveness of program implementation, then other problems such as village officials who do not understand budget planning and execution, the disbursement process is too long and the accountability report process is complicated so that it has an impact on the incompatibility of priorities and non-priority planning of work programs made by Programs development programs originating from the Village Fund that focus on physical development have been running and have physical evidence, for example the construction of Normalization of canals and widening of farm roads, but these developments are felt to have no impact on all village communities. On the other hand, the problem that arises is the lack of outreach the Village Fund policy so that it does not touch the community which is the direct executor of the various programs funded. Lack of socialization has an impact on the lack of community participation to provide suggestions about what programs are urgent, as well as the low knowledge of village communities about village programs.

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