JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)最新文献

Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan Toko Buah Risman di Pasar MMTC Medan 服务质量和产品质量对MMTC Medan果品客户满意度的影响

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-23 DOI: 10.47747/jbme.v4i4.1456

Mahya Sabililah, Putri Sandrina Sitompul, Radhika Narwastu, Nafidza Shadrina

{"title":"Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan Toko Buah Risman di Pasar MMTC Medan","authors":"Mahya Sabililah, Putri Sandrina Sitompul, Radhika Narwastu, Nafidza Shadrina","doi":"10.47747/jbme.v4i4.1456","DOIUrl":"https://doi.org/10.47747/jbme.v4i4.1456","url":null,"abstract":"This study aims to analyse the effect of service and product quality on customer satisfaction at Risman fruit shop in the MMTC Medan market. The research method used is quantitative research involving 35 respondents. This study uses multiple linear regression as an analytical tool to see the effect of each variable. Service quality indicators are tangibility, reliability, responsiveness, empathy and service assurance. This study’s product quality indicators are product freshness, product presentation and taste quality. Customer satisfaction indicators are the conformity of expectations and reality, the interest in repurchasing, and the willingness to recommend. The results showed that service quality and product quality significantly influence customer satisfaction. These findings imply the importance of improving service and product quality to increase customer satisfaction at Risman fruit shop. This study provides valuable insights for similar business owners and marketing managers to improve relationships with customers and enhance business performance.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"2 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135405642","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}

引用次数: 0

Laporan Keuangan untuk Mengukur Kinerja Keuangan Berdasarkan Rasio Likuiditas dan Solvabilitas pada PDAM Prabujaya Kota Rabumulih 财务报告根据rabumuli市PDAM Prabujaya的流动性和偿偿性比率来衡量财务表现

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-21 DOI: 10.47747/jbme.v4i4.1439

Mufida Amaliah

{"title":"Laporan Keuangan untuk Mengukur Kinerja Keuangan Berdasarkan Rasio Likuiditas dan Solvabilitas pada PDAM Prabujaya Kota Rabumulih","authors":"Mufida Amaliah","doi":"10.47747/jbme.v4i4.1439","DOIUrl":"https://doi.org/10.47747/jbme.v4i4.1439","url":null,"abstract":"This research aims to determine the liquidity and solvency ratios to measure financial performance at PDAM in Prabumulih. This research uses types of quantitative descriptive research. This research uses a descriptive method to describe research objects or research results. The data in this research was collected through documentation, observation, and methods of interviews. The research results show the liquidity ratio, calculated from the analysis of PDAM Tirta Prabujaya City Prabumulih’s current ratio and quick ratio for 3 (three) last year, was good. Because the amount of current assets available is huge while the amount of current liabilities is small, this can be seen in the ratio value Liquidity in 2020, 2021 and 2022. The value of the Current Ratio is 8.08 times, 7.48 times and 6.24 times; the value of the Quick Ratio is 6.39 times, 5.78 times and 5.23 times, and the Cash Ratio values are 96%, 30% and 17%. Solvency Ratio, the overall financial performance of PDAM Tirta Prabujaya Prabumulih City during the last 3 (three) years it has been in good condition because its total assets and the company's available capital is greater than the total debt it has company. This can be seen in the 2020, 2021 and 2022 ratio values. The value of Debt to Assets Ratio of 54%, 38% and 69%. Next, the Debt to Equity, Ratio values of 92%, 23% and 94%.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"72 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135510881","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}

引用次数: 0

Pengaruh Literasi Keuangan, Perilaku Keuangan dan Toleransi Risiko Terhadap Keputusan Investasi Mahasiswa (Pada Univervitas Semarang) 金融素养、金融行为和对学生投资决策的风险容忍的影响(在三宝垄)

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-16 DOI: 10.54066/jmbe-itb.v2i1.989

None Novanda Zoelva Mina Raya, None Johanis Souisa, None Sasi Fadillah, None Dhiyas Vonny Wulan Febriana

{"title":"Pengaruh Literasi Keuangan, Perilaku Keuangan dan Toleransi Risiko Terhadap Keputusan Investasi Mahasiswa (Pada Univervitas Semarang)","authors":"None Novanda Zoelva Mina Raya, None Johanis Souisa, None Sasi Fadillah, None Dhiyas Vonny Wulan Febriana","doi":"10.54066/jmbe-itb.v2i1.989","DOIUrl":"https://doi.org/10.54066/jmbe-itb.v2i1.989","url":null,"abstract":"Planning an investment in personal financial management especially for students is crucial because investment is a process of learning to manage finances, starting now and in the future. Low knowledge about investment decisions often makes students experience fraud, because offers from investment returns are also very tempting. Based on the phenomenon, this study aims to determine the effect of financial literacy, financial behavior, and risk tolerance on investment decisions. This research was conducted by distributing questionnaires to respondents with the criteria of students at the University of Semarang majoring in S1 Management class of 2020 and interested in or have already invested in the capital market. The number of research respondents was 96 students and data management used SPSS 23 with multiple regression analysis techniques. The results of this study state that financial literacy has a positive and insignificant effect on investment decisions, while financial behavior and risk tolerance have a positive and significant effect on investment decisions of Semarang University students majoring in Management S1 class of 2020.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136113987","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}

引用次数: 0

Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada PT. Pinus Merah Cabang Baturaja 根据红松木木枝的盈利能力比对金融表现进行分析

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-13 DOI: 10.47747/jbme.v4i4.1415

Yulita Eka Fitri

{"title":"Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada PT. Pinus Merah Cabang Baturaja","authors":"Yulita Eka Fitri","doi":"10.47747/jbme.v4i4.1415","DOIUrl":"https://doi.org/10.47747/jbme.v4i4.1415","url":null,"abstract":"The aim of this study to determine the company's financial performance based on profitability ratios at PT. Pinus Merah Baturaja. This research uses types of quantitative descriptive research. This research uses a descriptive method to describe research objects or research results. The data in this research were collected through documentation, observation, and interviews. The gross profit margin analysis results show that in 2019, it was 13.9%, and the company experienced an increase in 2019, and in 2020 was 1.6% from the previous year and then increased return in 2021 by 0.4%. The company's net profit margin in 2019 was 4%, and the company experienced an increase in 2020 amounted to 0.2% from the previous year and then increased return in 2021 by 0.5%. Results of the return on assets analysis show that the company in 2019 was 11.8%, later experienced an increase in 2020 of 0.5% from the previous year and then increased again in 2021 by 0.6%. That matter shows that the company efficiently uses assets in each year. The return on equity analysis results show that in 2019, amounting to 33.7%, the company experienced an increase in 2020, which amounted to 1.3% from the previous year and increased again in 2021 by 4%. This happens because the company has been effective in managing the capital invested by the company to produce profits for the company.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135806027","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}

引用次数: 0

Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDES) dalam Meningkatkan Pendapatan Desa (Studi Kasus di Desa Muara Sungai, Kecamatan Cambai, Kota Prabumulih) 村务管理分析(BUMDES)促进村内收入的研究(河口村研究案例，prabumu选举镇)

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-11 DOI: 10.47747/jbme.v4i4.1414

Rika Fitri Ramayani, Yulita Eka Fitri

{"title":"Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDES) dalam Meningkatkan Pendapatan Desa (Studi Kasus di Desa Muara Sungai, Kecamatan Cambai, Kota Prabumulih)","authors":"Rika Fitri Ramayani, Yulita Eka Fitri","doi":"10.47747/jbme.v4i4.1414","DOIUrl":"https://doi.org/10.47747/jbme.v4i4.1414","url":null,"abstract":"This research aims to determine financial management in increasing village income at BUMDes Hope to Move Forward Together Muara Sungai Village, Cambai District, Prabumulih City—types of research Quantitative Descriptive. The data used is primary and secondary. Technique data collection, namely, observation, interviews, and documentation. Analysis Techniques Researchers must obtain accurate data so that it is easy to analyze further data. The research results show that BUMDes Management’s hope of moving forward includes several stages: the source of capital from the Village Revenue and Expenditure Budget (APBD) for Fiscal Years 2020, 2021, and 2022. Financial management of BUMDes and the businesses they run completely increase the income of the village community due to the lack of understanding from village communities regarding BUMDes financial management, and the income of the business being carried out needs to be fully in line with that expected. Allocation of accountability reports in recording expenses and revenue of BUMDes Hope to move using profit and loss statement notes and cash book but still need to start using balance sheet notes. Financial management in BUMDes Hope to move forward has yet to meet its income public fully.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136063340","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}

引用次数: 0

Pengaruh Curernt Ratio, Debt Equity Ratio, dan Return Equity Ratio Terhadap Harga Saham Pada Perusahaan Pertanian di Bursa Efek Indonesia 印尼证券交易所农业公司的资产负债率、债务权益比和回报权益比对股价的影响

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-07 DOI: 10.47747/jbme.v4i4.1432

Maghfira Eka Rahmawati

引用次数: 0

Pengaruh Pengalaman Kerja, Safety Morning Talk, Penggunaan APD, Terhadap Kinerja Karyawan Yang Dimoderasi Kecelakaan Kerja 工作经验、良好的晨间谈话、APD的使用对员工工作事故适度表现的影响

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-10-04 DOI: 10.47747/jbme.v4i4.1381

Dian Mulyaningtyas, Yora Shaki Anwar

引用次数: 0

PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADA DINAS KOPERASI DAN USAHA MIKRO KOTA DEPOK 动力和工作热情对合作服务和城市小企业员工绩效的影响

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-09-25 DOI: 10.59024/jise.v1i4.424

None Farihatunnada

引用次数: 0

Pengaruh Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Baitulmaal Muamalat 工作培训和激励对Baitulmaal Muamalat员工绩效的影响

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-09-25 DOI: 10.59024/jise.v1i4.298

None Piko Hendrianto, None Taat Kuspriyono, None Lady Diana Warpindyastuti

{"title":"Pengaruh Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Baitulmaal Muamalat","authors":"None Piko Hendrianto, None Taat Kuspriyono, None Lady Diana Warpindyastuti","doi":"10.59024/jise.v1i4.298","DOIUrl":"https://doi.org/10.59024/jise.v1i4.298","url":null,"abstract":"Skripsi ini berjudul “Pengaruh Pelatihan Dan Motivasi Kerja Terhadap Kinerja Karyawan Baitulmaal Muamalat”. Penelitian ini dilatar belakangi pelaksanaan pelatihan yang dilakukan secara daring oleh Yayasan Baitulmaal Muamalat, pelatihan yang diberikan sulit untuk ditangkap oleh para Amil karena pelatihan yang diberikan hanya berupa ceramah dan diskusi yang dilakukan secara virtual atau secara daring yang memungkinkan ada kendala yang dapat terjadi dalam pelatihan tersebut sehingga bisa menjadi kekeliruan nantinya, kurang efektif serta kurangnya motivasi kerja yang diberikan kepada karyawan. Penelitian ini penulis sajikan dengan desain penelitian yaitu metode penelitian kuantitatif statistika dengan menggunakan 3 variabel yang sesuai dengan permasalahan penelitian yaitu Pelatihan Kerja(X1), Motivasi Kerja(X2) dan Kinerja Karyawan(Y). Pengambilan sampel menggunakan teknik Simple random sampling yang dilakukan dengan cara pemilihan acak dari segmen kecil individu atau anggota dari keseluruhan populasi. Berdasarkan uji t parsial dengan nilai Ttabel 2,000 dinyatakan bahwa Pelatihan Kerja berpengaruh positif terhadap Kinerja, hasil yang menunjukan nilai Thitung sebesar 4,970>2,000. Motivasi Kerja tidak berpengaruh terhadap Kinerja karyawan, hasil yang menunjukan nilai Thitung sebesar 1,847<2,000.Berdasarkan uji F simultan bahwa Pelatihan dan Motivasi Kerja berpengaruh terhadap Kinerja karyawan dimana hasil yang menunjukan nilai Fhitung sebesar 41,778 yang berarti lebih besar dari Ftabel sebesar 3,15.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135817177","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}

引用次数: 0

PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109 根据第 109 号决议，在阿米尔天课、因法克和沙达科钱包中应用天课、因法克和沙达科会计制度

JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Pub Date : 2023-09-25 DOI: 10.59024/jise.v1i4.300

None Wahyudini Syafitri, None Rahmat Daim Harahap, None Nadila Mifta Mayrani, None Silva Zahra Azizah, None Mardiah Hasibuan, None Pamatua Raja H

{"title":"PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109","authors":"None Wahyudini Syafitri, None Rahmat Daim Harahap, None Nadila Mifta Mayrani, None Silva Zahra Azizah, None Mardiah Hasibuan, None Pamatua Raja H","doi":"10.59024/jise.v1i4.300","DOIUrl":"https://doi.org/10.59024/jise.v1i4.300","url":null,"abstract":"This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135817783","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}

引用次数: 0