Jurnal Manajemen Bisnis dan Keuangan

Faktor-Faktor yang Memengaruhi Manajemen Laba pada Perusahaan Manufaktur di Indonesia

Jun Kevin, Haviz Taufik — Mon, 30 Oct 2023 00:00:00 +0700

This study aims to examine the significant effect of financial leverage, profitability, company size, managerial ownership, institutional ownership, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. A purposive sampling method was used to select 25 companies as a sample, with a total of 75 data. Data processing uses the SPSS 26 and data analysis uses a multiple linear regression model. The results showed that there was no significant effect of financial leverage, profitability, firm size, managerial ownership, institutional ownership, and audit quality on earnings management. Further research should involve other factors or broaden the scope of the industry to gain a deeper understanding of earnings management.

Analisis Kemandirian Keuangan Daerah dalam Pengelolaan Keuangan pada Pemerintah Provinsi Bengkulu

Rozi Efriyanto, Helmi Herawati, Nina Yuliana Sari — Mon, 30 Oct 2023 00:00:00 +0700

Financial independence is one indicator of the success of regional autonomy. This study aims to analyze and determine regional financial independence in financial management at the Bengkulu Provincial Government. The type of data used in research is quantitative data. The sample of this research is the regional financial reports of Bengkulu Province from 2017 to 2021. The analytical method used is descriptive research. The results of the study show that the average ratio of the level of independence in Cities and Regencies in Bengkulu Province from 2017 to 2021 is 6.88% at the level of instructive relationship patterns. The average level of regional financial capacity of Cities and Regencies in Bengkulu Province during the 2017-2021 fiscal year period is 100.48% so it is classified as having very good regional financial capacity because this figure is at intervals > 50%. If seen from the average value, it can be seen that the effectiveness ratio of the Cities and Regencies of Bengkulu Province from 2017 to 2021 is 87.91% with a quite effective relationship pattern because it is in the 80-90 interval. The efficiency ratio for the 2017 to 2021 fiscal years is an average of 1,841.87% which reflects inefficient financial performance due to the fact that the total regional expenditure costs are greater than the realization of PAD.

Efek Pandemi Covid-19 terhadap Kinerja Keuangan dan Ekonomi Daerah Tahun 2019-2021

Muhammad Umroh, Finansia Palmira Utami, Rudy Badruddin — Mon, 30 Oct 2023 00:00:00 +0700

The Covid-19 pandemic has had an impact on various aspects of life, one of which has greatly affected the financial performance of local governments in Indonesia. The purpose of this study was to find out and test the differences in average regional financial and economic performance before and during the pandemic. Regional financial performance is measured from Regional Original Revenue and capital expenditure. The regional economy is measured by economic growth, open unemployment rate, poor population ratio, and Gini index. This research also tests the growth rate of these six variables to determine the difference in average growth in regional financial and economic performance before and during the pandemic. The sample and data for this research are 34 provinces in Indonesia for the 2019-2021 period. The analytical tools used are ANOVA analysis and the Kruskal-Wallis Test. The research results for hypothesis 1 yielded only the variables of economic growth and the open unemployment rate which showed that there was an average difference in 34 provinces in Indonesia before and during the pandemic. The results of hypothesis 2 show that there is a difference in the average growth in financial performance before and during the pandemic, while in testing the difference in the average regional economic growth that does not support the hypothesis, only the growth variable is the Gini index.

Evaluasi Penerapan Penilaian Tingkat Maturitas BLU pada Perguruan Tinggi

Ayub Mandisa, Dwi Martani — Sun, 30 Apr 2023 00:00:00 +0700

BLU maturity rating assessment is an assessment method for assessing the performance of Public Service Agencies (BLU) which operate in several fields and have different characteristics. This study aims to assess the maturity level assessment method of BLU as a method for assessing BLU performance in the education sector. This study uses a qualitative descriptive analysis method. The results of the study show that the maturity level of BLU, in general, is in accordance with other performance assessment methods, such as the assessment of the soundness level of BUMN and accredited BAN-PT accreditation. Even so, there are adjustments that must be made, namely by differentiating aspects of the assessment based on the type of service and the size of a BLU.

Efektivitas Kebijakan Desentralisasi Fiskal pada Pertumbuhan Ekonomi dan Ketimpangan Pendapatan Antardaerah

Nafiriair Yufan Madakarah, Willem A. Makaliwe — Mon, 30 Oct 2023 00:00:00 +0700

The implementation of fiscal decentralization in Indonesia has been running for more than 20 years. The government implemented fiscal decentralization policies in overcoming development problems. However, its implementation still raises various issues, including the high dependency of regional governments on transfer funds, while the level of corruption in regional heads is relatively high. The research aims to determine the effectiveness of fiscal decentralization policies on economic growth and income inequality using descriptive quantitative analysis, spatial, and panel data regression. Based on the analysis, 4 provinces are considered effective, 16 provinces are quite effective, and 14 provinces are less effective in implementing their fiscal decentralization policies. 20 out of 34 provinces were considered to have been implemented well, so it was concluded that fiscal decentralization policies were generally implemented relatively effectively in 34 provinces. This is evidenced by the regression analysis that balancing funds, DBH, DAU, and DAK have a positive effect on economic growth, while income inequality has a significant negative effect on decreasing the value of the Gini ratio.

Evaluasi Implementasi Balanced Scorecard di Komisi Pemberantasan Korupsi

Nimas Kusudiatmi Arumastuti, Dyah Setyaningrum — Mon, 30 Oct 2023 00:00:00 +0700

This study aims to evaluate the balanced scorecard implementation at KPK using the Nine Steps to Success framework. This study uses a qualitative descriptive research method with a case study approach. The results of this research show that KPK has implemented eight of the nine stages in the Nine Steps to Success framework, the stage that has not been implemented is strategic initiatives. In addition, each stage needs to be improved. The suggestions from this study are to improve vision statement and increase employee knowledge related to BSC, validate customer value propositions, formulate strategic initiatives, adjust strategic goals and performance indicators, optimize STINKO applications, doing coordination related to alignment of organizational and individual performance management, and optimize monthly evaluation process.

Penerapan Model EPIC Short Film “Tenang” terhadap Brand Awareness Kanal YouTube Yura Yunita

Annisa Lisdayanti, Ayuningtyas Yuli Hapsari — Mon, 30 Oct 2023 00:00:00 +0700

The rapid development of digital technology has had a significant impact on various aspects of life in Indonesia. One of the websites frequently visited by Indonesian people is YouTube, where this platform offers a wide variety of video content that can be enjoyed by the public. Currently, an increasing number of music videos in the form of short movies or short films are uploaded to YouTube. In line with this reason, one Indonesian singer who shares a short film as one of her music videos is Yura Yunita. The short film, released on November 29, 2018, on Yura Yunita's YouTube channel, has been viewed by up to 2.2 billion viewers as of March 6, 2023. Enhancing the effectiveness of content based on the communication impact generated will increase the number of subscribers to the YouTube channel. Research results show that the Model EPIC in the short film content "Tenang" has an influence on the presence of Yura Yunita's YouTube channel. The partial influence of the Model EPIC dimensions, with the greatest influence, is the impact at 65.5%, while the simultaneous influence of independent variables' influence is 71.8%, with the remaining 28.2% being influenced by other variables not studied in this research.

Pengaruh Implementasi ISO 9001:2015 Klausul Tujuh tentang Sumber Daya Manusia terhadap Kinerja Karyawan

Usman Usman — Mon, 30 Oct 2023 00:00:00 +0700

This study aims to assess the effect of implementing the ISO 9001:2015 quality management system, especially clause seven relating to human resources, on the performance of employees in the production department of PT. XYZ. This study uses an associative quantitative approach. The research sample consisted of 85 employees selected using the Slovin calculation method. Data collection was carried out through primary data by observing and distributing questionnaires to respondents. In addition, secondary data collection was also carried out through literature study. The results showed that the implementation of clause seven of ISO 9001:2015 had a significant effect on the performance of employees in the production department of PT. XYZ.

Pengaruh Kemampuan Sumber Daya Manusia, Kualitas Audit, dan Ketaatan Aturan Akuntansi terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Enititas Studi pada Badan Standarisasi Nasional (BSN)

Husen Basri, Jamaludin Iskak — Mon, 30 Oct 2023 00:00:00 +0700

This study aims to obtain empirical evidence of the influence of human resource capabilities, audit quality, and adherence to accounting rules on the timeliness of submission of entity financial reports (study at the National Standardization Agency). The population in this study are employees who work in the finance section of the National Standardization Agency. Sampling was carried out using accidental sampling. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression. The results showed that human resources had a positive effect on the timeliness of submission of entity financial reports, audit quality had a positive and significant effect on the timeliness of submission of entity financial reports, compliance with the rule of law had a positive and significant effect on the timeliness of submission of entity financial reports.

Mengukur Efektivitas Interactive Control Systems: Studi Kasus pada Perusahaan Distributor Alat Kesehatan

Cindy Theresia Manurung, Emil Bachtiar — Mon, 30 Oct 2023 00:00:00 +0700

This study aims to evaluate the implementation of an interactive control system at PT. XYZ in the face of strategic uncertainty related to domestic component level (TKDN) policies. This evaluation was carried out due to the company's poor financial performance since the TKDN policy was issued. This is thought to have occurred due to the implementation of an interactive control system that was less effective in the company. The method used in this research is a case study, where data collection is carried out by means of semi-structured interviews, which are then analyzed using technical methods of deductive analysis, where the analysis process starts from theory to facts and data collected. The results showed that the application of an interactive control system at PT. XYZ was less effective. This is because the company was late in responding to the strategic uncertainty it faced in 2018. However, in 2021, the company will not repeat the same mistake and chooses to respond directly to the strategic uncertainty by choosing a control system.

Pengaruh Implementasi Manajemen Strategik terhadap Ketahanan Bisnis saat Pandemi Covid-19 pada PT. Es Teh Indonesia Makmur

Allya Nathalie Radina Sudiro, Herman Ruslim — Mon, 30 Oct 2023 00:00:00 +0700

The global Covid-19 pandemic, among other industries, has had a considerable impact on the Indonesian franchise business. The franchise PT. Es Teh Indonesia Makmur is one of the companies affected by this pandemic. This study aims to investigate the role that strategic management plays in a company's ability to withstand the Covid-19 pandemic. One of the sampling techniques utilized in the quantitative research method is purposeful sampling. The responders were 50 employees of the PT. Es Teh Indonesia Makmur in Jakarta. The data gathered through questionnaires was examined using multiple linear regression techniques. The results showed that PT. Es Teh Indonesia Makmur's implementation of strategic management considerably increased business resilience in the face of the Covid-19 epidemic. It is intended that the business may maintain and enhance the application of strategic management in order to increase business resilience in the face of the Covid-19 epidemic, it is expected that the company may continue and improve the use of strategic management.

Pemanfaatan Sosial Media Marketing Melalui Konten pada Instragram dalam Upaya Meningkatkan Brand Image Sebuah Produk

Dewi Puspasari, Riyan Hadithya — Mon, 30 Oct 2023 00:00:00 +0700

The rapid development of science and technology has led to changes in people's behavior towards fulfilling their daily needs. At this time promotional activities can be carried out through social media because it is felt to be the most effective in disseminating information quickly with a wide range. Promotion using social media is growing with the presence of various platforms used by companies or UMKM. Social media is a promotional tool that is very popular at this time. With social media, people can easily obtain various kinds of information about products or goods, the benefits of a product offered, product prices, and information on how to get these products or how to order them. The company's efforts to utilize social media as a digital promotional tool are expected to be able to provide many benefits for the business it runs, such as increased product sales and brand awareness of product brands that are increasingly recognized by the public. To make good product advertisements on social media, companies must pay attention to how good quality advertisements are presented and seen by internet users as potential customers. With good quality social media, it will increase product value in the eyes of consumers so that it will encourage increased brand loyalty.

Pengaruh Ulasan OTA terhadap Service Quality, Customer Satisfaction, Customer Engagement, dan Brand Loyalty

Aura Nur Syifa Salsabila, Heppy Millayani — Mon, 30 Oct 2023 00:00:00 +0700

Apart from being a place to buy transportation tickets or reservations, OTAs are also used by potential customers as a place to obtain information, whether related to price, location, or the personal opinions of previous customers. This form of opinion does not only contain positive information, but also negative information which can ultimately have an influence on customer satisfaction and loyalty. This research aims to find out how the online travel agent review feature influences hotels in the City of Bandung using quantitative survey and causal methods which will be filled in by 400 respondents by determining the number of respondents using a simple random sampling technique which will later be tested using the PLS-SEM technique using software assistance. SmartPLS version 4.0. The results showed that the OTA review feature had an effect on service quality, customer satisfaction, customer engagement and customer loyalty.

Analisis Pengaruh Job Satisfaction dan Transformational Leadership Terhadap Employee Performance Melalui Organizational Commitment

Elizabeth Magdhalena, Justine Tanuwijaya, Andreas Wahyu Gunawan — Mon, 30 Oct 2023 00:00:00 +0700

The purpose of this research is to analyze the effect of job satisfaction and transformational leadership on employee performance with organizational commitment as a mediation variable. The population of this research is medical and non-medical personnel at West Jakarta Private Hospital. The method that will be used for taking the sampling is saturate sample. The number of samples that were used on this research was 104 respondents. The method of data analyst that was used with Structural Equation modeling (SEM). The result of this research shows that job satisfaction was not influenced by organizational commitment of medical personnel and non-medical of Private Hospital West Jakarta. Job satisfaction and transformational leadership effected job performance of medical personnel and non-medical of Private Hospital West Jakarta with straight or throughout organizational commitment as mediation. Transformational leadership has a positive effect for organizational commitment of Medical Personnel and non-medical personnel of Private Hospital West Jakarta.

Peran Aktualisasi Diri sebagai Intervening Keteladanan dan Komunikasi Pimpinan terhadap Kinerja Pegawai

Supriatal Supriatal, Heru Mulyanto — Mon, 30 Oct 2023 00:00:00 +0700

This research aims to evaluate the role of self-actualization as an intermediary in the influence of leadership example and communication on employee performance at Bina Mandiri Multimedia Vocational School. The exemplary variable is understood through three indicators, namely exemplifying the method, inspiring, and challenging the process. The leader communication variable also has two indicators, namely verbal and non-verbal communication. Meanwhile, self-actualization is understood through indicators such as the search for happiness, achieving personal success, and understanding one's identity. Performance variables are defined through aspects such as quality, quantity, and responsibility. This research uses quantitative methods with a confidence level of 95%. The sample used consisted of all employees of Bina Mandiri Multimedia Vocational School, namely 40 people. The data collection method involves the use of primary data through observation and questionnaires and secondary data through literature study. The research instrument was tested through validity and reliability tests. Data analysis was carried out using Smart PLS with a partial square structural analysis approach. The research results show that leadership example has a positive impact on self-actualization which in turn has a positive and significant effect on employee performance. Meanwhile, leadership communication has a smaller or insignificant impact on self-actualization and its influence on employee performance is also limited through this factor.