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INDONESIA
JMM17: Jurnal Ilmu Ekonomi dan Manajemen
ISSN : -     EISSN : 23557435     DOI : https://doi.org/10.30996/jmm.v7i01
Core Subject : Economy,
JMM17: Jurnal Manajemen Indonesia accepts manuscript research results in the fields of financial management, operational management, marketing management, and human resource management, but not limited to Human Resource, Marketing Management, Financial Management, Operasional Management, Strategic Management, Economy
Articles 118 Documents
INFLUENCE INCOME DIVERSIFICATION, BANK LIQUIDITY, AND FINANCIAL LAVERAGE ON PROFITABILITY WITH BANK EFFICIENCY, AS INTERVENING VARIABLES IN SHARIA COMMERCIAL BANKS 2015-2019 Novita Sari; Arna Asna Annisa, MSI
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5475

Abstract

Abstract The purpose of this study was to determine the effect of Income Deverfication, Bank Liquidity, and Financial Laverage on Profitability with Bank Efficiency, as an Intervening variable in Islamic Commercial Banks in 2015-2019. This research uses quantitative research by using regression analysis as data analysis. This study uses secondary data in the form of time series annual data of Islamic commercial banks for the period 2015 to 2019. The required data is then analyzed using the SPSS 22 application tool. The results show that FBI, FDR have a positive and non-significant effect on ROA, DER has a negative and no effect. significant effect on ROA, FBI, FDR positive and not significant effect on ROA, DER negatively and not significant on ROA, BOPO positive and significant effect on ROA.Keywords: Income Deverfication, Bank Liquidity, and Financial Laverage on Profitability with Bank EfficiencyAbstrak Tujuan penelitian ini dilakukan adalah untuk mengetahui pengaruh Pengaruh Income Deverfication, Bank Liquidity, dan Financial Laverage terhadap Profitability dengan Bank Effeciency, sebagai variabel Intervening pada Bank Umum Syariah Tahun 2015-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan analisis regresi sebagai analisi data. Penelitian ini menggunakan data sekunder berbentuk time series data tahunan bank umum syariah periode 2015 sampai 2019. Data yang diperlukan kemudian dianalisis menggunakan alat bantu aplikasi SPSS 22. Hasil penelitian menunjukan bahwa FBI, FDR berpengaruh positif dan tidak singnifikan terhadap ROA, DER berpengaruh negatif dan tidak singnifikan terhadap ROA, FBI, FDR berpengaruh positif dan tidak singnifikan terhadap BOPO, DER berpengaruh negatif dan tidak singnifikan terhadap BOPO, BOPO berpengaruh positif dan singnifikan terhadap ROA.Kata Kunci: Income Deverfication, Bank Liquidity, dan Financial Laverage terhadap Profitability dengan Bank Effeciency.
DETERMINANT FACTORS OF NON-PERFORMING LOANS IN CHINESE COMMERCIAL BANKS Purwanto Purwanto; Mei Ling Sun
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5487

Abstract

The purpose of this research is to identify the influence of GDP growth rate, bank interest rate, inflation rate, capital adequacy ratio, and return on asset towards non-performing loans in Chinese commercial banks partially and simultaneously. This study has applied descriptive statistical analysis, classical hypothesis testing, multiple linear regression, and hypothesis testing. When selecting the observation data, this research adopts the intentional sampling method and panel data, 70 units of observational data in total, one part of the data was taken from the financial reports of seven selected sample companies on the Shanghai Stock Exchange in China, and another part of the data was taken from the kyle website. The method used in a quantitative approach with the instrument is EViews 10. The result indicates that BIR and IFR have a partially negative significant influence on NPL. However, GDP growth rate, CAR, and ROA have a negative insignificant effect on NPL. Simultaneously, all of the independent variables have a significant effect on NPL which is described by the value of 63.9% and the left 36.1% is explained by another factor that is excluded in this study. Furthermore, IFR was chosen as the most significant factor which influences NPL.
The Effect of Food Quality and Physical Environment on Revisit Interests with Consumer Satisfaction as Mediation Variable Moh Dian Qurnia; Achadyah Prabawati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5410

Abstract

This study aims to determine the effect of food quality and physical environment on interest in revisiting directly or through consumer satisfaction as a media variable. This research is quantitative research with an explanatory approach (cause and effect). The sample in this study was 100 consumers of Café Gendhis 1928 Semboro which were taken using a probability sampling technique, namely simple random sampling. This study uses multiple linear regression and path analysis with the help of IBM SPSS 26 software. This study has seven hypotheses, six of which are accepted and one is rejected. The results of hypothesis testing indicate that four paths have a significant effect, namely food quality on interest in revisiting by 0.396 with a significance of 0.000, the quality of food on consumer satisfaction is 0.532 with a significance of 0.000, the physical environment to consumer satisfaction is 0.270 with a significance of 0.003 and consumer satisfaction to the interest of revisiting is 0.531 with a significance of 0.000. The results of hypothesis testing indicate that two indirect pathways show a positive influence, namely food quality on interest in revisiting through consumer satisfaction of 0.282 and physical environment on interest in revisiting through consumer satisfaction of 0.143.
FINANCIAL INTELLIGENCE OF SMALL ENTREPRENEURS IN MANAGING FINANCIALS Yuli Yanti Wulan; Indrawati Yuhertiana
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5655

Abstract

Micro, Small and Medium Enterprises have a significant contribution to the economy in Indonesia, but a phenomenon that often occurs is the problem of business actors who do not use financial reports in running their business but their business is still running, this study aims to find out how the financial intelligence of small entrepreneurs in managing finances his efforts.This research is a qualitative research, data collection techniques are carried out by observation, interviews, and documentation studies. Selection of informants using purposive sampling method based on the criteria that the informants are small entrepreneurs who have run their business for at least 5 years and do not make financial reports.The findings of this study indicate that the importance of financial intelligence in the financial management of micro, small and medium enterprises (MSMEs) is considered to be still poorly understood by entrepreneurs and still lacks understanding of financial reports. Small and medium entrepreneurs are still working on bookkeeping to the extent of recording income and expenses. As a result, the company's net income and income tax estimates are difficult to know. This becomes a difficulty for many small entrepreneurs to determine a business development strategy.
THE EFFECT OF SERVICE QUALITY ON CUSTOMER SATISFACTION ON PT. BANK BUKOPIN KABUPATEN SIDRAP, SULAWESI SELATAN Pandi Putra; Amrial Amrial
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5625

Abstract

This research aims to find out and analyze how much the influence of service quality on customer satisfaction on PT. Bank Bukopin Sidrap. The Analysis method used in this study is multiple linear analysis. Where the method of collecting data is through Observation, Questionnaires, and interviews. The determination of the sample was determined by solving the formula and obtained by 344 respondents. The results of this study showed that the results showed that there is a tangible influence, reliability, responsiveness, assurance, and, empathy on customer satisfaction in PT. Bank Bukopin Sidrap. This is evidenced by the statistic Fhitung result of 9,339. The results of the R2 determinant test in this study obtained a determinant value of R2 of 0.621 which means that the magnitude of the influence of tangible variables, reliability, responsiveness, assurance, and empathy on customer satisfaction is 62.1% and the remaining 37.9% described other variables that are not included in this study.
TRAINING EFFECT CONTRIBUTE TO THE JOB SATISFACTION AND PERFORMANCE OF CIVIL SERVICE IN THE TRANSMIGRATION AND MANPOWER SERVICE OF BULUNGAN REGENCY Sumarni Sumarni; Ana Sriekaningsih; Milwan Milwan
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5231

Abstract

The rationale of this study was to analyze and prove the training effect on the performance of the Civil Service through job satisfaction variables. Type of research is included in explanatory research. The population is all employees of Transmigration and Manpower Office of Bulungan Regency about 55 persons. The number of samples in this study were 55 respondents. The sampling technique performed by using total sampling technique. Data analysis technique used a path analysis approach. The findings showed that training has a positive and significant effect on employee job satisfaction. Training has a positive and significant effect on employee performance. Job satisfaction has a positive and significant effect on employee performance. In step 1, training is proven to have a significant effect on employee performance. In step 2 when training and job satisfaction are regressed together to predict employee performance, training remains significant. Thus job satisfaction is able to mediate the effect of training on employee performance.
THE EFFECT OF ENDORSER CREDIBILITY, TOWARD ADVERTISEMENT ATTITUDE, TOWARD BRAND ATTITUDE AND BRAND CREDIBILITY ON PURCHASE INTENTION OF SMARTFREN CARD PRODUCTS Azmil Chusnaini; Reizano Amri Rasyid; C Candraningrat
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 02 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i02.5841

Abstract

This study examines the causal relationship between endorser's credibility, attitudes towards brands, brand credibility, attitude towards advertising and purchase intention of the smartfren mobile card adopt the celebrity endorsement strategy. Meanwhile, attitudes towards advertising were tested as second-order constructs of the three proposed models. Smartfren recently used Atta Halilintar and Tiara Idol as celebrity endorsers of brand products in every ad serving. Examine whether have a celebrity that the public likes for supporting advertising will improve brand attitude, brand credibility, attitude towards fish, and intention to buy smartfren products. Methodology design conceptual model approach developed based on existing literature. The models are validated through a quantitative approach, analyzed using regression analysis with SEM. Technique sampling in this study using nonprobability sampling with using a snowball sampling approach. This research is a development of Previous research that tested the variables of endorser credibility, attitudes towards the product, brand credibility against purchase intentions.
ORGANIZATIONAL CULTURE AND COMPETENCE TOWARDS TEACHER PERFORMANCE WITH WORK MOTIVATION AS A MEDIATION VARIABLE AT SMP NEGERI 4 GRESIK Surya Yetni; Moh Agung Surianto; Eva Desembrianita; Muhammad Rosyihuddin
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6408

Abstract

This study aims to find out in depth about organizational culture, competence, on teacher performance mediated by motivation, which is at SMP Negeri 4 Gresik. The population and sample in this study were all teachers at SMP Negeri 4 Gresik, totaling 49 people, using a saturated sample, all members of the population were sampled. The data analysis tool uses the SmartPLS for windows program. Based on the results of the analysis, it was found that all hypotheses in this study can be accepted, directly organizational culture and competence have a positive and significant effect on performance and motivation. For the indirect effect of organizational culture and competence have a positive and significant effect on performance mediated by motivation.
EFFECT OF MOTIVATION, DISCIPLINE, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE OF PT. NEW ASIA INTERNATIONAL IN SIDOARJO Nur Afidatul Aliyah; Ony Kurniawati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6440

Abstract

The research is expected to see and examine the influence of motivation, discipline and work environment on employee performance at PT. New Asia International in Sidoarjo. The sample in this study were 50 workers or employees of PT. New Asia International in Sidoarjo, was taken using a purposive sampling strategy with the Slovin formula. This research method uses multiple linear regression. The results of this study indicate that motivation, discipline and work environment affect the performance of employees of PT. New Asia International in Sidoarjo is evidenced by the t-test, the significance value for the motivation variable is (X1) 0.028 <0.05 and the t arithmetic value > t table is 2.267 > 2.012. In the work discipline variable (X2), the significance value is 0.009 <0.05, and t count > t table 2.713 > 2.012. In the workplace variable (X3) the significance value is 0.000 <0.05 and t arithmetic > t table 4.801 > 2.012. This shows that each independent factor of motivation, discipline, and work environment partially affects the implementation of employee performance. Simultaneous results show that motivation, discipline and work environment simultaneously affect the performance of employees of PT. New Asia International in Sidoarjo with the results of the F test with a significance value of 0.000 < 0.05 and the calculated F value > F table that is 51.788 > 2.81. While the test results with the coefficient of determination (R2) indicate that motivation, discipline and work environment affect employee performance by 77.2% while the remaining 22.8% is influenced by various other variables.
ANALYSIS OF INCOME TAX REPORTING ARTICLE 21 IN PT PANDA INDONESIA IBE TULUNGAGUNG Eni Widhajati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6441

Abstract

Based on the law, tax is a people's contribution to the state treasury so that it can be forced, with no contra achievements or direct remuneration. Collection of taxes based on legal norms to cover the costs of producing collective goods and services with the aim of achieving the general welfare This study aims to analyze the calculation, deposit, and reporting of employee salaries at PT PANDA INDONESIA IBE whether the calculations are in accordance with applicable regulations. The method used in this research is descriptive qualitative, namely by analyzing the occurrence of miscalculation of taxes on employee salaries, as well as the treatment of status that affects the calculation of Article 21 Income Tax imposed on employees of PT PANDA INDONESIA. This study uses a qualitative descriptive method and design. In collecting data for this research through interview, observation, library research and documentation. The data analysis technique is done by grouping the data using the Triangulation Method which is done by comparing information or data in different ways. The results of the study can be concluded that in calculating and withholding the amount of income tax article 21 of 2018 and 2019 PT Panda Indonesia IBE has not been in accordance with the tax provisions applicable in that year in terms of the application of nontaxable income. This is because the company does not include overtime allowance of Rp. 143,000 in 2018 and Rp. 150,000 in 2019. Calculation and deduction of the amount of income tax article 21 of 2018 PT Panda Indonesia IBE in accordance with the tax provisions in force for that year. Because the company is already open, it means that all income from the President Director is included in the calculation of Article 21 Income Tax. In depositing and reporting the Article 21 Income Tax Return for 2018 – 2020 PT Panda Indonesia IBE has fulfilled its obligations properly and on time. In calculating PPh Article 21, it is advisable for the leadership of PT PANDA INDONESIA IBE to issue details of the calculation of PPh Article 21 to make it easier for each employee to know the detailed calculation of PPh Article 21. Keywords: tax, calculation, deposit and reporting of PPh Article 21

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