Jurnal Muara Ilmu Ekonomi dan Bisnis最新文献

{"title":"PENGARUH INSTITUTIONAL OWNERSHIP DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE DENGAN EARNING MANAGEMENT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RITEL","authors":"Denanda Natalia Lestari Lusi, Sukrisno. . Agoes","doi":"10.24912/jmieb.v3i2.4635","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.4635","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh langsung institutional ownership dan firm size terhadap financial performance dan pengaruh tidak langsung melalui earning management pada perusahaan ritel di BEI. Jenis penelitian ini adalah kuantitatif, dimana data diperoleh dari laporan keuangan tahun 2015-2017. Teknik pengambilan sampel adalah purposive sampling, sehingga perusahaan yang dapat dijadikan sampel sebanyak 21 perusahaan dengan jumlah sampel sebanyak 63 sampel. Data yang diperoleh kemudian diolah dengan menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa ada hubungan negatif institutional ownership dengan financial performance, hubungan positif firm size dengan financial performance , hubungan positif kepemilikan institusional dan firm size dengan earning management, dan hubungan negatif earning management dengan financial performance pada perusahaan ritel. Earning management tidak dapat sebagai variabel yang mengintervensi terhadap financial performance karena hubungan langsung antara kepemilikan institusional, firm size, dan financial performance  memberi pengaruh besar daripada melalui earning management. This study aims to determine the direct effect of institutional ownership and firm size on financial performance and the indirect effect through earnings management on retail companies on the IDX. This type of research is quantitative, where data is obtained from the 2015-2017 financial statements. The sampling technique is purposive sampling, so companies that can be sampled are 21 companies with a total sample of 63 samples. The data obtained is then processed using SmartPLS software. The results showed that there was a negative relationship between institutional ownership and financial performance, a positive relationship between firm size and financial performance, a positive relationship between institutional ownership and firm size with earnings management, and a negative relationship between earning management and financial performance in retail companies. Earning management cannot be a variable that intervenes in financial performance because the direct relationship between institutional ownership, firm size, and financial performance has a greater influence than through earning management.","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134188175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017","authors":"Alvin Pranata Nanang, Hendang Tanusdjaja","doi":"10.24912/jmieb.v3i2.2909","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.2909","url":null,"abstract":"Penelitian ini dilakukan untuk menguji bagaimana pengaruh mekanisme tata kelola perusahaan (corporate governance) dalam hal ini yaitu: kepemilikan institusional, kepemilikan manajerial, komite audit, dan dewan komisaris independen terhadap kualitas laba dengan manajemen laba sebagai variabel intervening. Data yang digunakan dalam penelitian ini ialah data sekunder yang diperoleh melalui laporan keuangan dan laporan tahunan dari masing-masing perusahaan. Laporan keuangan dan laporan tahunan tersebut diperoleh melalui www.idx.co.id.  Analisis data dalam penelitian ini yaitu analisis jalur dengan SEM dengan menggunakan SMARTPLS 3. Populasi dalam penelitian ini ialah seluruh perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2017, dengan total sampel sebesar 28 perusahaan. Hasil penelitian ini membuktikan bahwa mekanisme corporate governance dalam hal ini yaitu: kepemilikan institusional, kepemilikan manajerial, komite audit, dan dewan komisaris independen tidak memiliki pengaruh signifikan baik terhadap manajemen laba maupun kualitas laba. Manajemen laba berpengaruh signifikan terhadap kualitas laba. Mekanisme corporate governance dalam penelitian ini menunjukkan bahwa hanya kepemilikan institusional dan dewan komisaris independen yang memiliki pengaruh signifikan terhadap kualitas laba dengan manajemen laba sebagai variabel intervening, sedangkan kepemilikan manajerial dan komite audit tidak berpengaruh signifikan terhadap kualitas laba dengan manajemen laba sebagai variabel intervening. This study was conducted to examine how the influence of corporate governance mechanisms in this case, namely: institutional ownership, managerial ownership, audit committee, and independent board of commissioners on earnings quality with earnings management as an intervening variable. The data used in this study are secondary data obtained through financial reports and annual reports from each company. The financial statements and annual reports are obtained through www.idx.co.id. Analysis of the data in this study is path analysis with SEM using SMARTPLS 3. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017, with a total sample of 28 companies. The results of this study prove that corporate governance mechanisms in this case are: institutional ownership, managerial ownership, audit committee, and the independent board of commissioners do not have a significant effect both on earnings management and earnings quality. Earnings management has a significant effect on earnings quality. The corporate governance mechanism in this study shows that only institutional ownership and independent board of commissioners have a significant influence on earnings quality with earnings management as an intervening variable, while managerial ownership and audit committees do not significantly influence earnings quality with earnings management as an intervening variable.","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114331717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINAN PRICE TO BOOK VALUE SUB SEKTOR MAKANAN DAN MINUMAN TAHUN 2013-2017","authors":"Amelinda Frederica","doi":"10.24912/jmieb.v3i2.6720","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.6720","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, dan likuiditas terhadap nilai perusahaan di perusahaan manufaktur sub-sektor makanan dan minuman pada 2013-2017. Sampel yang digunakan adalah 70 sampel yang terdiri dari 14 perusahaan sektor makanan dan minuman dalam periode 5 tahun. Jenis data yang digunakan dalam penelitian ini adalah data panel yang diperoleh dari laporan keuangan perusahaan. Analisis data dilakukan dengan regresi linier berganda dengan bantuan program perangkat lunak Eviews 8 untuk windows. Ketika data penelitian tidak memiliki distribusi normal, analisis regresi linier berganda tidak valid untuk digunakan, sebagai alternatif, yaitu melalui penggunaan metode Robust Regression on Ordered Statistics (ROS). Hasil penelitian ini menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan, profitabilitas berpengaruh signifikan terhadap nilai perusahaan, likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan. This study aims to examine the effect of capital structure, profitability, and liquidity on firm value in food and beverage sub-sector manufacturing companies in 2013-2017. The sample used was 70 samples consisting of 14 food and beverage sector companies in a 5-year period. The type of data used in this study is panel data obtained from the corporate's financial statements. Data analysis was performed with multiple linear regression with the help of the Eviews 8 for windows software program. When research data do not have a normal distribution, multiple linear regression analysis is invalid to use, as an alternative, namely through the use of the Robust Regression on Ordered Statistics (ROS) method. The results of this study indicate that capital structure has no significant effect on firm value, profitability has a significant effect on firm value, liquidity has no significant effect on firm value.","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117035314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Lukman Surjadi","doi":"10.24912/jmieb.v3i2.5969","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.5969","url":null,"abstract":"Tujuan dilakukannya penelitian ini yaitu untuk menganalisa pengaruh dari Leverage, Profitability, dan kebijakan dividen terhadap nilai perusahaan secara signifikan atau tidak. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2017. Teknik yang digunakan dalam pengumpulan sampel yakni purposive sampling, dengan sampel sebanyak 34 perusahaan dan 102 data perusahaan. Hasil penelitian yang diperoleh yaitu Leverage dan kebijakan deviden memiliki pengaruh positif terhadap nilai perusahaan, Profitability memiliki pengaruh negatif terhadap nilai perusahaan. The purpose of this research is to analyze the effect of board of Leverage, Profitability, and dividend policy on firm value significant or not. Population used in this research are manufacturing company listed in Indonesian Stock Exchange on period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 34 companies and 102 company data. Result of research obtained are Leverage and dividend policy have positive effect to firm value, Profitability have negative effect to firm value.  ","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116147746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TAX AVOIDANCE, PENERAPAN SANKSI PAJAK DAN PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Setiabudi Dua)","authors":"Ferry Halimi, W. Waluyo","doi":"10.24912/jmieb.v3i2.5658","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.5658","url":null,"abstract":"Tujuan penelitian ini yaitu untuk menganalisis pengaruh tax avoidance, penerapan sanksi pajak dan pelayanan perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Jakarta Setiabudi Dua. Penelitian ini mengambil sampel sebanyak 90 responden dengan teknik purposive sampling. Data dikumpulkan dengan instrumen kuesioner yang diukur dengan skala Likert. Analisis data yang digunakan yaitu partial least square (PLS) dengan bantuan program SmartPLS versi 3.0. Hasil analisis data membuktikan bahwa: (1) Tax avoidance berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b1) = -0.343 dan signifikansi < 0,05, (2) Penerapan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b2) = 0.242 dan signifikansi < 0,05, dan (3) Pelayanan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b3) = 0.283 dan signifikansi < 0,05. The purpose of this study is to analyze the effect of tax avoidance, the application of tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Jakarta Setiabudi Dua. This study took a sample of 90 respondents with purposive sampling technique. Data was collected by questionnaire instruments measured by a Likert scale. Data analysis used is partial least square (PLS) with the help of the SmartPLS version 3.0 program. The results of data analysis prove that: (1) Tax avoidance has a negative and significant effect on individual taxpayer compliance with a coefficient (b1) = -0.343 and significance <0.05, (2) Application of tax sanctions has a positive and significant effect on mandatory compliance personal tax with a coefficient (b2) = 0.242 and significance <0.05, and (3) Tax service has a positive and significant effect on individual taxpayer compliance with a coefficient (b3) = 0.283 and significance <0.05.","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125614105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MODEL PERILAKU NET BUYING SELING (NBS) UNTUK SAHAM HMSP SELAMA PERIODE AKUISISI DARI PHILIP MORRIS","authors":"Ignatius Roni Setyawan","doi":"10.24912/JMIEB.V3I2.3453","DOIUrl":"https://doi.org/10.24912/JMIEB.V3I2.3453","url":null,"abstract":"Dalam akuisisi di perusahaan yang memiliki reputasi hebat di pasar riil dan pasar keuangan, maka analisis faktor dampak dari akuisisi tersebut bagi investor pasar modal adalah penting untuk dilakukan. Hal ini karena setelah akuisisi akan terjadi perubahan struktur bisnis dan pemilik yang akan mempengaruhi arah kebijakan peusahaan di pasar modal dan biasanya ini dinantikan oleh para investor. Seperrti kasus go private Aqua pasca diambil alih Danone dan Semen Padang dan Tonasa oleh Cemex, maka akuisisi Philip Morris ke Sampoerna akan begitu dinantikan. Dengan begitu studi ini akan fokus pada varaibel net buying selling yang menjadi ukuran langsung dalam proses akuisisi. Hal ini dikarenakan dalam akusisi akan terjadi proses pembelian (penyerahan) dan penjualan (pelepasan) saham dari pemilik ke pihak pengakusisinya. Studi ini masih bersifat awal dalam topik penelitian sejenis, karenanya akan memakai model peramalan ARIMA (teknik Box Jenkins).  Berdasarkan analisis ekonometrika secara time series mulai dengan uji stasioneritas ternyata terbukti bahwa variabel net buying selling sudah stasioner tanpa differencing prosess. Kedua hasil uji stasioneritas  yakni uji korelogram membuktikan dari lag 1 - 28 tanda * atau spike dari net buying selling masih dalam batas garis Barlett untuk grafik ACF dan PACF. Sedangkan berdasarkan uji unit root ADF (random walk with drift and trend) terbukti  nilai ADF-statistik sebesar  -6.032041 masih lebih kecil dari nilai ADF-kritis (α=5%). Kemudian waktu melakukan uji identifikasi model mulai AR(1), MA(1), ARMA (1,1) yang akhirnya didapat model terbaik yakni ARMA (1,1). Model ARMA (1,1) selanjutnya dipakai sebagai model prediksi bagi para investor. In an acquisition in a company that has a great reputation in the real market and financial market, it is important to analyze the impact factor of the acquisition on capital market investors. This is because after the acquisition there will be a change in the structure of the business and the owner which will influence the direction of the company's policy in the capital market and this is usually expected by investors. As with the case of going private Aqua after being taken over by Danone and Semen Padang and Tonasa by Cemex, the acquisition of Philip Morris to Sampoerna will be expected. That way this study will focus on net buying selling variables which are a direct measure of the acquisition process. This is because in the acquisition there will be a process of buying (handing in) and selling (releasing) shares from the owner to the acquirer. This study is still preliminary in the topic of similar research, therefore it will use the ARIMA forecasting model (Box Jenkins technique). Based on the time series analysis of econometrics starting with the stationarity test it turns out that the net buying selling variable is stationary without differencing processes. The two stationary test results, the corelogram test, prove that lag 1 - 28 sign * or spike of net buying selling ","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"637 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129374256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISA PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN PERSEPSI YANG BAIK ATAS EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL MEDIASI","authors":"Raynaldi Daeng Kuma","doi":"10.24912/jmieb.v3i2.3351","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.3351","url":null,"abstract":"Salah satu yang mempengaruhi kepatuhan pajak adalah kemauan membayar pajak, jika kemauan membayar pajak rendah, maka kepatuhan pajak juga akan rendah. Kesadaran menjadi salah faktor yang mempengaruhi kemauan membayar pajak, dan kesadaran wajib pajak akan meningkat jika pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektifitas sistem perpajakan juga meningkat. Dengan demikian, penulis membangun hipotesis dalam penelitian ini yaitu pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kesadaran membayar pajak, pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kesadaran memabayar pajak, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak, pengaruh kesadaran membayar pajak terhadap kemauan membayar pajak, pengaruh kesadaran membayar pajak sebagai variabel mediasi antara pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak, serta pengaruh kesadaran membayar pajak sebagai variabel mediasi antara persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak. Jumlah sampel yang digunakan untuk diolah sebanyak 100 tanggapan, dan data tersebut diolah dengan metode SEM (Structural Equation Model) dengan program SmartPLS 3. Dalam uji hipotesis, pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kesadaran membayar pajak adalah signifikan dan positif, pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak adalah signifikan dan positif, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kesadaran memabayar pajak adalah tidak signifikan, pengaruh persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak adalah signifikan dan positif, pengaruh kesadaran membayar pajak terhadap kemauan membayar pajak adalah tidak signifikan, pengaruh kesadaran membayar pajak sebagai variabel mediasi antara pengetahuan dan pemahaman tentang peraturan perpajakan terhadap kemauan membayar pajak adalah tidak signifikan dan kesadaran membayar pajak tidak dapat menjadi mediasi antara kedua variabel tersebut, pengaruh kesadaran membayar pajak sebagai variabel mediasi antara persepsi yang baik atas efektifitas sistem perpajakan terhadap kemauan membayar pajak adalah tidak signifikan dan kesadaran membayar pajak tidak dapat menjadi mediasi antara kedua variabel tersebut. One that affects tax compliance is the willingness to pay taxes, if the willingness to pay taxes is low, then tax compliance will also be low. Awareness becomes one of the factors that influence the willingness to pay taxes, and awareness of taxpayers will increase if the knowledge and understanding of tax regulations and a good perception of the effectiveness of the taxation system also increases. Thus, the authors build a hypothesis in th","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129513060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAITH-BASED MARKETING: ANTECEDENTS OF PURCHASE INTENTION FOR HALAL-CERTIFIED PERSONAL CARE PRODUCTS","authors":"H. Widyanto, Muhammad Khalil Irfanur","doi":"10.24912/jmieb.v3i2.7338","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.7338","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menemukan faktor-faktor yang mempengaruhi minat membeli konsumen terhadap produk perawatan pribadi yang tersertifikasi halal. Faktor-faktor yang mempengaruhi niat membeli konsumen adalah religiusitas, kesadaran halal, sertifikasi halal, persepsi pribadi tentang masyarakat, dan pemasaran halal. Penelitian ini menggunakan metode survei dengan kuesioner sebagai instrumen untuk mengumpulkan data dan diberi skor menggunakan Skala Likert dan dianalisa dengan metode regresi berganda pada aplikasi SPSS 24. Penelitian ini dilakukan di wilayah Jabodetabek dengan total 309 responden. Hasil penelitian ini menunjukkan bahwa religiusitas dan kesadaran halal tidak memiliki pengaruh signifikan terhadap niat beli untuk produk perawatan pribadi bersertifikat halal. Selain itu, sertifikasi halal, persepsi pribadi dan masyarakat, dan pemasaran halal ditemukan memiliki pengaruh signifikan terhadap niat pembelian produk perawatan pribadi bersertifikat halal. Semua variabel memiliki pengaruh signifikan secara simultan terhadap niat pembelian produk perawatan pribadi bersertifikat halal. Hasil dari penelitian ini dapat memberikan masukan bagi perusahaan terkait pentingnya melakukan sertifikasi halal bagi produk perawatan pribadi yang mereka produksi agar dapat meningkatkan minat membeli konsumen, dan menentukan secara tepat strategi pemasaran mereka. The purpose of this research was to find out the factors influencing consumer’s purchase intention toward halal-certified personal care products. The factors influencing consumer’s purchase intention investigated in this study were religiosity, halal awareness, halal certification, personal societal perception, and halal marketing. This research is a quantitative research with questionnaire as the instrument to gather the data and was scored using the Likert Scale and analyzed with multiple regression on SPSS 24. This research was conducted in the Greater Jakarta area with a total of 309 respondents. The results of this research showed that religiosity and halal awareness had no significant influence toward purchase intention for halal-certified personal care products. Additionally, personal societal perception, halal certification, and halal marketing were found to have significant influences toward purchase intention of halal-certified personal care products. Finally, all the variables had simultaneously significant influence on purchase intention of halal-certified personal care products. The results of this study could provide companies with a valuable insight regarding the importance of and urgency for halal-certifying their personal care products to improve customer’s purchase intention, and to set their marketing strategy accordingly. ","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125704723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ACADEMIC PROCRASTINATION OF COLLEGE STUDENTS","authors":"G. Amin","doi":"10.24912/jmieb.v3i2.7346","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.7346","url":null,"abstract":"Penundaan atau prokastinasi dapat diartikan sebagai kecenderungan menunda pengerjaan atau penyelesaian suatu tugas atau aktifitas. Ada banyak factor yang empengaruhi penundaan akademik seperti kecanduan internet, self – efficacy, manajemen waktu, motivasi dan stress. Salah satu dampak dari penundaan akademik adalah hasil akademik. Tujuan dari penelitian ini adalah untuk menganalisa factor yang mempengaruhi academic procrastination diantara mahasiswa di wilayah Cikarang – Bekasi. Peneliti menganalisa data yang didapatkan dari hasil 139 mahasiswa yang telah mengisi kuesioner menggunakan metode analisis jalur – PLS. Sampel yang digunakan dalam penelitian ini adalah mahasiswa angkatan 2016 – 2019. Hasil dari penelitian ini menunjukkan bahwa sebagian besar hipotesis yang diajukan diterima. Beberapa hipotesis menyatakan bahwa kecanduan internet tidak memiliki dampak yang signifikan terhadap manajemen waktu, kecanduan internet tidak memiliki dampak yang signifikan terhadap academic procrastination melalui manajemen waktu, motivasi tidak memiliki dampak yang signifikan terhadap academic procrastination, Stress tidak memiliki dampak yang signifikan terhadap manajemen waktu dan stress tidak memiliki dampak signifikan terhadap academic procrastination melalui manajemen waktu. Procrastination refers to intentionally delay in the beginning or completion of due tasks or activities. There are many factors influencing academic procrastination, such as internet addiction, self – efficacy, time management, motivation and stress. One of the impacts of academic procrastination is academic performance. The purpose of this research is to analyze factors influence procrastination among college students in Cikarang – Bekasi. Researcher analyzed data that gathered from 139 students filled the questionnaire, using path analysis – PLS. Sample in this research were college students batch 2016 – 2019. The result of this research show that most of proposed hypotheses in the model were accepted. Some hypotheses stated that Internet Addiction has no significant effect on time management, Internet Adiction has no significant indirect effect on academic procrastination through time management, Motivation has no significant effect on academic procrastination, Stress has no significant effect on time management and stress has no significant effect on academic procrastination through time management.","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124552362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TEORI-TEORI ETIKA DAN SUMBANGAN PEMIKIRAN PARA FILSUF BAGI ETIKA BISNIS","authors":"Urbanus Ura Weruin","doi":"10.24912/jmieb.v3i2.3384","DOIUrl":"https://doi.org/10.24912/jmieb.v3i2.3384","url":null,"abstract":"Sebagai ilmu preskriptif, etika adalah cabang filsafat yang mempertimbangakan secara kritis tindakan mana yang baik atau tindakan mana yang buruk berdasarkan ajaran moral tertentu. Sementara ajaran moral adalah ajaran tentang kebaikan manusia berdasarkan martabat setiap orang sebagai manusia. Studi literer dengan menggunakan metode content analysis yang dilakukan terhadap berbagai sumber kepustakaan yang ada memperlihatkan bahwa  terdapat dua teori utama etika yang relevan bagi etika bisnis. Pertama teori etika konsekuensialis atau teleologis. Kedua, teori etika nonkonsekuensilis Termasuk dalam teori etika konsekuensilis adalah etika utilitarianisme, etika egoism, dan etika hedonisme. Sementara teori etika non-konsekuensialis mencakup etika deontologi, etika keutamaan, dan etika kesetaraan dan keadilan sebagai kewajaran. Etika konsekuensialis menilai moralitas tindakan atau keputusan berdasarakan tujuan, kegunaan, atau dampak positif yang diperoleh dari tindakan atau keputusan tersebut. Sementara etika nonkonsekuensialis memfokuskan moralitas tidakan atau putusan pada kewajiban untuk melakukan apa yang merupakan kewajiban, pada motivasi dan karakter moral si pelaku tindakan, serta pada prinsip keadilan. Semua teori etika ini, berkontribusi bagi pemahaman terhadap etika bisnis.  As a prescriptive science, ethics is a branch of philosophy that considers critically which actions are good or which actions are bad based on certain moral teachings. While moral teachings are teachings about human kindness based on the dignity of each person as a human being. Literary studies using content analysis methods conducted on various sources of existing literature show that there are two main theories of ethics that are relevant for business ethics. First the consequentialist or teleological ethical theory. Second, the theory of non-consensual ethics Included in the theory of consequent ethical ethics is the ethics of utilitarianism, ethics of egoism, and ethics of hedonism. While non-consequentialist ethical theories include deontological ethics, virtue ethics, and equality and fairness ethics as fairness. Consequentialist ethics assesses the morality of an action or decision based on the purpose, usefulness, or positive impact obtained from the action or decision. While non-consequentialist ethics focuses on the morality of actions or decisions on the obligation to do what is mandatory, on the motivation and moral character of the perpetrators of actions, as well as on the principle of justice. All of these ethical theories, contribute to understanding business ethics.","PeriodicalId":102855,"journal":{"name":"Jurnal Muara Ilmu Ekonomi dan Bisnis","volume":"368 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124616456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}