{"title":"Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Periode 2017-2021","authors":"Adinda Shava Rahmadani, Gendro Wiyono, Alfiatul Maulida","doi":"10.33087/jiubj.v23i3.3634","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.3634","url":null,"abstract":"The actions taken by PT Envy carried out earnings management for fraudulent financial statements and consolidated its subsidiary companies so that investors became wary of investing their shares, thus this research was conducted to determine the effect of good corporate governance mechanisms and profitability on earnings management practices. Good corporate governance in this study uses institutional ownership and managerial ownership.This study used a population of 43 from banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period with non-probability sampling, and a purposive sampling technique with certain criteria so as to get a sample that met the sample criteria of 8 companies. This type of research is quantitative, so that the collection of research data uses secondary data in the form of financial reports officially issued by the IDX www.idx.co.id. Earnings management is measured using discretionary accruals, institutional ownership is measured by KI, managerial ownership is measured by KM, and profitability is measured by ROA. The analytical method used is descriptive analysis test, classical assumption test, multiple linear regression and hypothesis testing. The results of this study indicate that institutional ownership and profitability have no effect on earnings management practices, while managerial ownership has an effect on earnings management practices. Simultaneously profitability, institutional ownership, and managerial ownership affect earnings management practices","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"37 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134313","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}
Sri Devita Purba, Dhita Adriani Rangkuti, Yelsina Sitanggang, Wilson Z. Simbolon, Bena Br Ginting
{"title":"Pengaruh Kebijakan Manajemen SDM: Studi Model Kebijakan Rekrutmen, Seleksi dan Penempatan Karyawan terhadap Efektivitas Kinerja PT. Perkebunan Nusantara III","authors":"Sri Devita Purba, Dhita Adriani Rangkuti, Yelsina Sitanggang, Wilson Z. Simbolon, Bena Br Ginting","doi":"10.33087/jiubj.v23i3.4116","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.4116","url":null,"abstract":"PT Perkebunan Nusantara III or often called PTPN III (Persero) is a State-Owned Enterprise engaged in the management, and processing of plantation products such as Palm Oil, Rubber, Sugar Cane, Tea, Coffee, Cocoa, Tobacco, and several other plants that are also produced by PTPN. The problem underlying this research is whether the recruitment, selection, job placement policies simultaneously and partially affect and are significant to the effectiveness of performance at PTPN III. The method used is quantitative method, while the data collection techniques in this study were carried out by questionnaire and distributing questions to respondents as many as 82 respondents, From the results of the F test simultaneously Recruitment, Selection, and Placement of Employees tested have an effect and are significant to the effectiveness of performance. Partial Test (t-test) shows that partially the variables of recruitment, selection, placement of employees have an effect and are significant to the effectiveness of performance at PTPN III. While in the Determination Test the amount of adjusted R square is 0.172 (17.2%), while the remaining 82.8% (100% - 17.2%) is explained by other variables not examined in this study.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"46 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134033","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}
Dina Mawarni Pakpahan, Teguh Soedarto, Ida Syamsu Roidah
{"title":"Strategi Pengembangan Agrowisata Ladang Anggrek di Kabupaten Mojokerto, Jawa Timur","authors":"Dina Mawarni Pakpahan, Teguh Soedarto, Ida Syamsu Roidah","doi":"10.33087/jiubj.v23i3.3882","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.3882","url":null,"abstract":"Agro-tourism is an alternative to sustainable tourism that utilizes agricultural business (agro) as a tourist object, in an effort to develop agro-tourism, the right strategy is needed. This study aims to analyze visitor perceptions and provide development strategies for agro-tourism. The sampling technique was purposive sampling with the criteria and consideration that the party knows the process of developing agro-tourism, as well as other supporting information, the respondents in this study were 96 people. Data analysis was carried out by collecting and compiling data in the form of tabulations. The results of the analysis are then interpreted in a descriptive qualitative manner. The development of agro-tourism is carried out using the SWOT analysis method. Alternative strategies given are increasing HR capabilities, adding facilities and infrastructure that can support the concept of edutourism and involving the government in promoting agro-orchid tourism.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"64 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134035","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 Budaya Organisasi dan Kompetensi Terhadap Kinerja Pegawai dan Stres Kerja sebagai Variabel Intervening pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Jambi","authors":"Gustio Aprilda, Arna Suryani, Ali Akbar","doi":"10.33087/jiubj.v23i3.4431","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.4431","url":null,"abstract":"The study's first objective was to provide a description of the Jambi Province Regional Finance Agency's organizational culture, competence, work stress, and employee performance. Second to dissect the impact of hierarchical culture and skills straightforwardly and by implication on work pressure Third to break down the impact of authoritative culture and capabilities straightforwardly and in a roundabout way on representative execution. Fourth, to examine the impact of workplace stress on worker performance. Fifth to investigate the impact of hierarchical culture and skill through work weight on the exhibition of representatives of the Jambi Commonplace Territorial Money Organization. The information utilized in the review are optional information. Also, in examining utilizing quantitative illustrative strategies and logical apparatuses utilizing way examination strategies, F tests and t tests and coefficients of assurance (R2). The subject of this study is the Jambi Province Office of the Regional Finance Agency. The populace added up to 310 individuals, with examining utilizing the slovin technique bringing about an example of 76 respondents. The consequences of immediate and circuitous exploration on authoritative culture and capability influence both at the same time and somewhat on work pressure. Furthermore, authoritative culture and skills straightforwardly and by implication influence both at the same time and somewhat on representative execution. Through work stress, employee performance is also positively impacted by organizational culture and competence.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"58 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134185","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}
Eni Rahmawati, Kusuma Chandra Kirana, Selamet Hartanto
{"title":"Efektivitas Kinerja: Peran Budaya Organisasi, Komitmen dan Etos Kerja pada kinerja Karyawan di PT Hajma Aruna Java","authors":"Eni Rahmawati, Kusuma Chandra Kirana, Selamet Hartanto","doi":"10.33087/jiubj.v23i3.4079","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.4079","url":null,"abstract":"The purpose of this research is to find out how employee performance at PT Hajma Aruna Java is influenced by organizational culture, commitment and work ethic. Questionnaires were a data collection technique in this research with 200 participants as samples. The data analysis method uses multiple linear regression analysis. The results of this research reveal that simultaneously and partially the variables of work culture, commitment and work ethic have a significant effect on the performance of PT employees. Hajima Aruna Java.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"142 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134312","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 Produk, Lokasi, Harga dan Promosi terhadap Minat Beli Konsumen pada Usaha Pempek Mamad Kota Jambi","authors":"Laila Farhat","doi":"10.33087/jiubj.v23i3.4495","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.4495","url":null,"abstract":"A business will be able to survive, achieve growth, and increase the number of consumers' interest if it has implemented the right marketing strategy. This marketing strategy can be in the form of a marketing mix strategy. Pempek Mamad has implemented a marketing mix in the business units it runs. After conducting interviews with the owner of this business, information was obtained that this business was running smoothly and experiencing quite rapid development. That means this business has high appeal or interest among consumers. This will be linked to the aim of this research, to find out the factors in the marketing mix that influence consumer buying interest. This type of research is qualitative with quantitative analysis. The instrument is a questionnaire with a Likert scale of 1-5. The population and sample for this research are consumers of Pempek Mamad, Jambi City, both directly and online purchasing, totaling 100 respondents taken using purposive sampling. Based on the analysis and hypothesis testing, the results obtained in the form of a t test in the coefficient table show that partially the price variable has a very positive and significant influence with a significance value of 0.000 < 0.05. The results of the F test using the ANOVAb table show Fcount > F table (167.219 > 2.70) a significance value that is smaller than alpha (0.000 < 0.05), so it can be concluded that the correlation coefficient is statistically significant for the product variable (X. 1), location (X.2), price (X.3), and promotion (X.4) together influence consumer buying interest (Y).","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136133868","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 Etos Kerja, Iklim Kerja dan Motivasi Kerja Terhadap Prestasi Kerja Karyawan Warung Padang Upik Yogyakarta","authors":"Ocsalino Damare, Prayekti Prayekti, Epsilandri Septyarini","doi":"10.33087/jiubj.v23i3.3670","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.3670","url":null,"abstract":"The research aims to analyze employee performance as influenced by work motivation, climate, and work ethic. Then the technique implemented in sampling is a saturated sample and research data is collected through questionnaires. Furthermore, the researcher applied multiple linear regression testing methods to analyze the data. Based on the test results, the dependent variable, namely work performance is significantly positively influenced by the independent variable, namely, work motivation, work climate, and work ethic.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"31 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134174","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 Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2018-2021","authors":"Cindy Veronica Tehresia, Joiceline Yangga, Keumala Hayati, Wenny Anggeresia Ginting","doi":"10.33087/jiubj.v23i3.4084","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.4084","url":null,"abstract":"This study aims to determine the effect of profitability, liquidity, leverage, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id and has been selected based on predetermined criteria. The population used in this study were manufacturing companies, totaling 214 companies, using purposive sampling, the samples obtained were 40 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. The results of the study show that simultaneously the variables profitability (ROA), liquidity (CR), leverage (DER), and company size (SIZE) have a significant effect on dividend policy (DPR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134182","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}
Abul Ainin Hapis, Putri Sahara Harahap, Ahmad Husaini, Sugiarto Sugiarto, Fitriani Fitriani
{"title":"Dermatitis Kontak Akibat Kerja pada Pengrajin Batik di Kecamatan Pelayangan Kota Jambi","authors":"Abul Ainin Hapis, Putri Sahara Harahap, Ahmad Husaini, Sugiarto Sugiarto, Fitriani Fitriani","doi":"10.33087/jiubj.v23i3.4579","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.4579","url":null,"abstract":"Dermatitis in batik workers is a common problem that often occurs due to exposure to chemicals and dyes in the batik production process. Batik workers who are directly exposed to these materials are susceptible to skin irritation or even allergic reactions. Long-term exposure to textile dyes, binders, and solvents can cause rashes, redness, itching, swelling, and scaly skin. The aim of this research was to determine the characteristics of DKAK among batik craftsmen workers in Pelayangan District, Jambi City. This research method is a cross sectional design research. The sampling technique was purposive sampling with a total of 40 respondents. Data was obtained by interviews and filling out questionnaires as well as examinations assisted by community health center people. The results of this study showed that there were two risk factors that were related in this study, namely length of exposure (p = 0.001). The most common clinical characteristics based on subjective symptoms are itching, objective symptoms are redness, and a predilection for the fingers and toes. The most common causes of irritants and allergens are synthetic dyes and wax. Exogenous and endogenous risk factors showed that the majority of respondents had no history of atopic eczema, age and skin anatomical condition. Conclusion: From these data there is a relationship between the factors of length of exposure and the incidence of DKAK in batik craftsmen in Pelayangan District, Jambi City.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"39 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134307","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 Cita Rasa, Promosi melalui Media Sosial, Store Atmosphere, dan Kualitas Pelayanan dengan Harga sebagai Variabel Intervening terhadap Keputusan Pembelian di Coffee Shop Scope Coffe Tuban","authors":"Adinda Eka Novita Sari, Hamidah Hendrarini, Prasmita Dian Wijayanti","doi":"10.33087/jiubj.v23i3.3692","DOIUrl":"https://doi.org/10.33087/jiubj.v23i3.3692","url":null,"abstract":"The Purpose of this research aims to analyze the effect of exogen latent variables taste (X1), promotion through social media (X2), store atmosphere (X3), and service quality (X4), with endogen variable namely purchase decision (Y1) and price (Z1) as an intervening variable. Place of this research was conducted in coffee shop Scope Coffe in Tubanwith a total respondents is 97 were the analyzed by Structural Equation Model Partial Least Square (SEM- PLS) with Smart PLS app 4.0 version. The result of this research is the direct effect and indirect effect, with the accepted result of direct effect is variables taste, and service quality to price variable where the p- values < 0.05 and t-statistic > 1.96, and the result of indirect effect accepted is price variable fully mediate variable service quality to purchase decision where the p- values < 0.05 and t-statistic > 1.96.","PeriodicalId":474673,"journal":{"name":"Jurnal Ilmiah Universitas Batanghari Jambi","volume":"64 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136134039","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}