Management Science Research Journal最新文献

Service Quality and Price Analysis on Customer Satisfaction 顾客满意的服务质量与价格分析

Management Science Research Journal Pub Date : 2023-05-11 DOI: 10.56548/msr.v1i4.52

E. R. Taufik

引用次数: 0

Financial Reporting Procedure at Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Cilegon

Management Science Research Journal Pub Date : 2023-03-24 DOI: 10.56548/msr.v2i1.47

Chandra Prasadhita, M. Nawawi, Rifanti Barnia

引用次数: 0

Influence of Organizational Culture and Intrinsic Motivation on Employee Performance Through Organizational Commitment as an Intervening Variable 以组织承诺为中介变量的组织文化和内在动机对员工绩效的影响

Management Science Research Journal Pub Date : 2023-02-23 DOI: 10.56548/msr.v2i1.42

Ade Fitriyana, Wawan Prahiawan, Roni Kambara

引用次数: 0

KAREN’S DINER : THE ETHICAL OF BUSINESS ON CUSTOMER SATISFACTIONS 凯伦餐厅:顾客满意的商业道德

Management Science Research Journal Pub Date : 2023-02-23 DOI: 10.56548/msr.v2i1.46

Eka Nadya Agustin, Eloh Bahiroh

引用次数: 0

Influence of Intrinsic Motivation, Organizational Commitment, and Transformational Leadership on Employee Performance at CV. Ismie Jaya Tangerang 内在动机、组织承诺和变革型领导对员工绩效的影响。Ismie Jaya Tangerang

Management Science Research Journal Pub Date : 2023-02-23 DOI: 10.56548/msr.v2i1.43

Wawan Prahiawan, S. Sulastri, Sri Ndaru Arthawati

引用次数: 0

RULA BASKET (SEAWEED BASKET): THE UTILIZATION OF RECYCLED PLASTIC WASTE TO BE CREATED ECONOMIC VALUE PRODUCT 椰菜篮(海藻篮):利用再生塑料废物创造经济价值的产品

Management Science Research Journal Pub Date : 2023-02-09 DOI: 10.56548/msr.v2i1.39

Rifqah Pratiwi, Pieter Amalo, Ni Putu Dian Kusuma, Lukas G. Serihollo

引用次数: 1

BANKRUPTCY PREDICTION ANALYSIS USING THE ALTMAN Z-SCORE AND SPRINGATE MODELS IN INSURANCE COMPANIES WHICH GO PUBLIC IN THE INDONESIA STOCK EXCHANGE 运用altman z-score和springate模型对印尼上市保险公司破产预测分析

Management Science Research Journal Pub Date : 2023-02-09 DOI: 10.56548/msr.v2i1.45

Bambang Mahmudi, Enis Khaerunnisa

{"title":"BANKRUPTCY PREDICTION ANALYSIS USING THE ALTMAN Z-SCORE AND SPRINGATE MODELS IN INSURANCE COMPANIES WHICH GO PUBLIC IN THE INDONESIA STOCK EXCHANGE","authors":"Bambang Mahmudi, Enis Khaerunnisa","doi":"10.56548/msr.v2i1.45","DOIUrl":"https://doi.org/10.56548/msr.v2i1.45","url":null,"abstract":"The research aims to analyze the potential bankruptcy using Altman Z-Score and the Springate model also to find out the level of accuracy prediction model in insurance companies go public on the Indonesia Stock Exchange. The population used in this research all insurance companies listed on the Indonesia Stock Exchange in the period 2016-2019 with sample of 12 companies. The research method employs descriptive analysis using secondary data and Paired t test. The results of the research on the prediction of bankruptcy using the Altman Z-Score model showed that 11 insurance companies were in the healthy category and 1 company was in a condition of prone to bankruptcy (grey area). Based on the average value of the Z-Score prediction compared to the reality value, 10 companies are in accordance with the prediction, and 2 companies are not match with the prediction whereas an Altman Z-Score model has accuracy rate of 83.33%. The results of the Springate model bankruptcy prediction research showed 4 companies are in good health and 8 insurance companies have the potential to go bankrupt. The average prediction score of the Springate model is compared with the reality value described 11 companies are in accordance with the predictions, but 1 company is not in accordance with the predictions, the accuracy rate was 91.67%. Based on the result of paired sample t test showed that there were significant differences Altman and Springate model in predicting bankruptcy","PeriodicalId":235664,"journal":{"name":"Management Science Research Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126555757","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

GOOD WAY TO PREVENT NON-PERFORMANCE LOANS: TEMPORARY STOPPING DISTRIBUTION OF BANTEN MICRO CREDIT BY PT BPR SERANG (PERSERODA) KASEMEN BRANCH 防止不良贷款的好方法是:暂时停止BPR serang (perseroda) kasemen分行发放banten小额信贷

Management Science Research Journal Pub Date : 2023-01-31 DOI: 10.56548/msr.v2i1.41

Siti Epa Hardiyanti, A. Latif

引用次数: 0

Reciprocal: Financial Reporting Aggressiveness - Tax Reporting Aggressiveness and Corporate Governance 互惠:财务报告的侵略性-税务报告的侵略性和公司治理

Management Science Research Journal Pub Date : 2023-01-31 DOI: 10.56548/msr.v2i1.40

Yenny Dwi Handayani, E. Ibrani

{"title":"Reciprocal: Financial Reporting Aggressiveness - Tax Reporting Aggressiveness and Corporate Governance","authors":"Yenny Dwi Handayani, E. Ibrani","doi":"10.56548/msr.v2i1.40","DOIUrl":"https://doi.org/10.56548/msr.v2i1.40","url":null,"abstract":"\u0000 \u0000 \u0000The research aims to explore the effect of financial reporting aggressiveness, tax reporting aggressiveness and corporate governance (CG). One manager is required to optimize the amount of profit earned from shareholders, one of which is by choosing various accounting policies that aim to produce financial reports with high profits. Tax planning activities by selecting accounting policies have a minimal impact on taxable income (taxable profit), as well as earnings management activities aimed at maximizing net income (accounting profit), both of which are reflected in the income statement. CG implementation is very important for a company, besides being able to reduce conflicts of interest between principals and agents, CG is an obligation that must be carried out by companies, so that the company's credibility in the public eye can be increased. Corporate governance can also limit the space for management to take aggressive tax actions and aggressive financial reporting. This study uses a quantitative method and the data used is secondary data with a sample of manufacturing companies listed on the IDX for the 2018-2020 period which was sourced on the official website of the Indonesia Stock Exchange. The results showed that the aggressiveness of financial reporting has a positive effect on the aggressiveness of tax reporting. Tax reporting aggressiveness has a positive effect on financial reporting aggressiveness, CG has no effect on financial reporting aggressiveness. CG Has no effect on the aggressiveness of tax reporting \u0000 \u0000 \u0000","PeriodicalId":235664,"journal":{"name":"Management Science Research Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127889904","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

HALAL TOURISM MANAGEMENT OF BANTEN PROVINCE AS AN EFFORT TO INCREASE REGIONAL INCOME 万丹省清真旅游管理作为增加区域收入的一项努力

Management Science Research Journal Pub Date : 2022-12-29 DOI: 10.56548/msr.v1i2.34

M. Abduh

{"title":"HALAL TOURISM MANAGEMENT OF BANTEN PROVINCE AS AN EFFORT TO INCREASE REGIONAL INCOME","authors":"M. Abduh","doi":"10.56548/msr.v1i2.34","DOIUrl":"https://doi.org/10.56548/msr.v1i2.34","url":null,"abstract":"without eliminating the concept of conventional tourism as a whole. The concept of halal which refers to the provisions of Islamic law makes the provisions apply universally, especially in traveling as well as in terms of consuming a product and service. Although currently Banten Province is still outside the Top Ten Indonesian Halal Tourism, the potential of Banten Province is very large considering that Banten is one of the buffer areas between the islands of Java and Sumatra in the paradigm of the Master Plan for the Acceleration of Indonesian Economic Development (MP3EI) 2011-2025, and become the largest transit point for foreign tourists in Indonesia through Soekarno Hatta International Airport. Optimization of Halal Tourism Management is one of the main instruments that can be carried out by Banten Province in order to be able to capture various economic potentials in the Tourism Sector. \u0000This study uses a descriptive method with a qualitative approach. Descriptive studies analyze the productivity of articles, books, and other formats by looking at authorship patterns such as the gender of the author, the type of work the author does, the level of collaboration, and the productivity of the author. \u0000Halal tourism management and conventional tourism still have the same problem in terms of accessibility, communication, environment and service. Looking at the diversity of existing tourism components, Banten is able to offer the potential of religious tourism destinations and halal food optimally. In terms of halal tourism services, some adjustments are still needed considering the need for several sharia certifications in the implementation of hospitality, transportation, and labor services. Regional income can be maximized if the problem of accessibility, communication, environment and service can be minimized by tourism policy holders. The high potential of Muslim tourists from various foreign countries who transit in Banten must be able to be captured properly by the government so that Banten is able to become the Top Ten Halal Destinations in Indonesia.","PeriodicalId":235664,"journal":{"name":"Management Science Research Journal","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126156313","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