Danial Thaib, Sachriani, Bernardus Wishman, S. Siregar, Universitas Bunda Mulia, Universitas Negeri Jakarta, Universitas Matana
{"title":"Pelatihan Manajemen Pengembangan Usaha Bagi Pelaku Usaha Bakso Area Tanjung Barat, Jakarta Selatan Sebagai Upaya Pembekalan Keterampilan Wirausaha Dan Penguatan UMKM","authors":"Danial Thaib, Sachriani, Bernardus Wishman, S. Siregar, Universitas Bunda Mulia, Universitas Negeri Jakarta, Universitas Matana","doi":"10.61597/jbe-ogzrp.v2i3.61","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.61","url":null,"abstract":"Abstrak : Manajemen dan pengembangan bisnis adalah konsep penting yang harus diketahui oleh UMKM. Manajemen dan pengawasan keuangan yang tidak memadai dalam perusahaan dapat menyebabkan berbagai masalah yang timbul selama operasinya. Saat ini, usaha mikro, kecil, dan menengah diantisipasi untuk tetap mengikuti tren kontemporer. Dengan munculnya industri 4.0, kemahiran teknologi telah secara signifikan mempengaruhi transformasi pemberian layanan dan kemajuan UMKM dalam masyarakat.\u0000 \u0000Tujuan : Tujuan utama dari inisiatif ini adalah untuk meningkatkan kemampuan pembukuan keuangan pemilik bisnis, yang dapat berfungsi sebagai faktor penting ketika mencari dukungan keuangan dari lembaga pemberi pinjaman. Ini mencontohkan keterlibatan proaktif universitas melalui pengabdian masyarakat untuk membantu pengentasan kemiskinan, meningkatkan kesejahteraan komunal, dan mewujudkan aspirasi masyarakat. Pelaksanaan layanan tersebut dimulai dengan penyusunan proposal pengabdian masyarakat, memperoleh izin, melakukan penilaian, meningkatkan kesadaran, memberikan pelatihan, memberikan pengetahuan dasar manajemen keuangan, dan melakukan evaluasi.\u0000 \u0000Metodologi : Pelaksanaan layanan tersebut dimulai dengan penyusunan proposal pengabdian masyarakat, memperoleh izin, melakukan penilaian, meningkatkan kesadaran, memberikan pelatihan, memberikan pengetahuan dasar manajemen keuangan, dan melakukan evaluasi.\u0000 \u0000Hasil penelitian : Akibatnya, masyarakat dapat secara efektif merumuskan laporan keuangan.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"10 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141815277","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":"Strategi Pengembangan Industri Halal","authors":"Amirul Mukminin, Malahayatie","doi":"10.61597/jbe-ogzrp.v2i3.57","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.57","url":null,"abstract":"Abstrak : Industri halal di Indonesia sedang mengalami perkembangan pesat, didorong oleh populasi muslim terbesar di dunia dan permintaan global yang terus meningkat. Industri ini menawarkan peluang ekonomi yang signifikan, dengan potensi mencapai USD 3,2 triliun pada tahun 2024. beberapa tantangan perlu diatasi untuk mencapai potensi penuhnya. Kurangnya kesadaran masyarakat tentang produk halal, infrastruktur halal yang belum memadai, dan regulasi yang belum komprehensif menjadi hambatan utama. Untuk mengatasi tantangan tersebut, diperlukan strategi yang komprehensif, termasuk edukasi dan sosialisasi, penguatan infrastruktur halal, penyempurnaan regulasi, dan promosi.\u0000 \u0000Tujuan : untuk mengetahui mengenai indutri halal dan melihat bagaimana cara perkembangannya.\u0000 \u0000Metodologi : disini penulis mengguanakkan metode Library research, atau penelitian kajian kepustakaan, metode penelitian yang dilakukan dengan teknik mengumpulkan data dan informasi dari berbagai sumber pustaka, seperti buku, jurnal ilmiah, artikel online, dan dokumen resmi.\u0000 \u0000Hasil penelitian : Dengan strategi yang tepat, Indonesia dapat menjadi pemimpin industri halal global dan menuai manfaat ekonomi dan sosial yang signifikan. Industri halal tidak hanya dapat meningkatkan ekonomi negara, tetapi juga memperkuat identitas halal sebagai bagian integral dari kehidupan masyarakat Indonesia.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"53 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141814813","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":"Cost Plus Pricing Solusi Penghitungan Harga Jual Produk UMKM Studi Kasus: Permata Bakery Lampung","authors":"Sri Astuti, P. Adelia, Indriyani","doi":"10.61597/jbe-ogzrp.v2i3.59","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.59","url":null,"abstract":"Tujuan : Penelitian ini bertujuan untuk memastikan harga jual barang secara tepat dengan memanfaatkan metodologi cost-plus pricing di Permata Bakery.\u0000 \u0000Metodologi : Penelitian menggunakan data primer di samping teknik deskriptif kuantitatif.\u0000 \u0000Hasil penelitian : Hasil investigasi mengungkapkan perbedaan antara harga jual yang ditetapkan oleh Permata Bakery dan harga yang dihitung oleh para peneliti. Perhitungan pemilik bisnis sering menyebabkan harga yang lebih rendah, akibatnya mengurangi harga jual produk dan keuntungan yang dihasilkan karena kurangnya presisi penetapan harga. Melaksanakan perhitungan biaya plus harga diantisipasi untuk meningkatkan profitabilitas Permata Bakery.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141825999","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":"Analisis Pengaruh Kualitas Auditor, ROA, DER Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Client Kantor Akuntan Publik XXX","authors":"Santika Nathasia Simangunsong, Jamaludin Iskak","doi":"10.61597/jbe-ogzrp.v2i3.50","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.50","url":null,"abstract":"Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh DER, ROA, Kualitas Auditor, dan Opini Going Concern. Namun, penelitian ini memiliki keterbatasan data dan cakupan penelitian terbatas pada KAP XXX.\u0000 \u0000Tujuan : Penelitian ini bertujuan untuk mengeksplorasi hubungan DER dan ROA terhadap Kualitas Auditor dan Opini Going Concern, baik secara langsung maupun melalui efek mediasi.\u0000 \u0000Metodologi : Penelitian ini menggunakan data angka dan analisis statistik dengan alat analisis Smart PLS.\u0000 \u0000Hasil penelitian : Temuan dari penelitian melihatkan bahwa hubungan antara DER dan Opini Going Concern tidak signifikan, tetapi ROA memiliki dampak yang signifikan. DER juga tidak ada hubungan secara signifikan terhadap Kualitas Auditor, namun ROA memiliki hubungan terhadap Kualitas Auditor. Penelitian ini menegaskan bahwa Kualitas Auditor memiliki dampak pada Opini Going Concern. Meskipun DER tidak memiliki hubungan langsung pada Opini Going Concern melalui Kualitas Auditor, ROA memiliki hubungan Opini Going Concern melalui Kualitas Auditor.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"30 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141646331","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}
Arie Soleh Permana, Juju Zuhriatusobah H.S, Aisah, Ela Komalasari
{"title":"THE RELATIONSHIP OF KNOWLEDGE MANAGEMENT AND DIGITAL MATURITY TOWARDS TALENT RESILIENCE OF KURNIA BUMI RAYA (KBR) MANAGEMENT IN USING THE LARK APPLICATION","authors":"Arie Soleh Permana, Juju Zuhriatusobah H.S, Aisah, Ela Komalasari","doi":"10.61597/jbe-ogzrp.v2i3.47","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.47","url":null,"abstract":"His research aims to analyze the influence of knowledge management and digital maturity on resilience in KBR Management talent. This research uses quantitative research methods with a sample size of 30 people who are all the talents of KBR Management. The research results show that partially there is no influence between knowledge management and resilience. This shows that an individual's ability to adapt is not influenced by knowledge management. There is a significant positive influence between digital maturity and resilience. This shows that the better the level of digital maturity, the easier it is for individuals to adapt. Simultaneously there is a positive and significant influence between knowledge management and digital maturity on resilience. This means that the better the level of knowledge management and digital maturity in the KBR talent, the better the level of adaptability or resilience in using the Lark application.Kata Kunci : Knowledge Management, Digital Maturity dan Resiliansi","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"45 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141645198","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}
Ardian Ramdhani, Syifa Syafitri, Dea Rizki Amalia, Kiki Lanfadilan, Alief Padillah Ahmad
{"title":"THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON THE DECISION TO USE OF QRIS AS A DIGITAL PAYMENT IN GENERATION Z IN THE CITY OF BANDUNG","authors":"Ardian Ramdhani, Syifa Syafitri, Dea Rizki Amalia, Kiki Lanfadilan, Alief Padillah Ahmad","doi":"10.61597/jbe-ogzrp.v2i3.44","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.44","url":null,"abstract":"This study aims to examine the effect of perceived ease of use and perceived usefulness on the decision to use QRIS as a digital payment for Generation Z in Bandung City. Money, both in paper and metal form, has an important role in economic transactions. However, with the development of financial technology (fintech) technology, payment methods are starting to shift from cash to digital. Quick Response Code Indonesian Standard (QRIS) is a QR code standard implemented to facilitate digital payments in Indonesia. This research uses a quantitative method with a descriptive approach, and data is collected through questionnaires to Generation Z QRIS users in Bandung City. The results showed that perceived ease of use and perceived usefulness have a positive and significant influence on the decision to use QRIS. The practicality and efficiency of QRIS make it popular among Generation Z, who tend to prioritize convenience and usefulness in financial transactions. These findings confirm the importance of perceived convenience and benefits in influencing the decision to use digital payment technology.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"33 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141661795","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 Beban Pajak Profitabilitas Dan Leverage Terhadap Keputusan Transfer Pricing Dengan Mekanisme Bonus Sebagai Variabel Intervening","authors":"Nurul Baiti, Istianingsih Sastrodiharjo, Gilbert Rely","doi":"10.61597/jbe-ogzrp.v2i3.49","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.49","url":null,"abstract":"Tujuan : Tujuan dari penelitian ini adalah untuk mengkaji pengaruh tiga variabel eksogen (Tax Expute, Profitability, Leverage), satu variabel endogen (Transfer Pricing), dan satu variabel mediasi (Bonus Mechanism) pada perusahaan pertambangan yang diperdagangkan secara publik di Bursa Efek Indonesia (BEI) dalam jangka waktu 2018-2022.\u0000 \u0000Metodologi : Metodologi penelitian yang diterapkan dalam penelitian ini melibatkan pemanfaatan Analisis Jalur melalui perangkat lunak SPSS versi 25.0.\u0000 \u0000Hasil penelitian : Biaya Pajak tidak mempengaruhi keputusan terkait dengan transfer pricing dan mekanisme bonus, sedangkan Profitabilitas menunjukkan pengaruh yang menguntungkan pada Mekanisme Bonus tetapi tidak mempengaruhi transfer pricing. Selain itu, Leverage menunjukkan korelasi positif dengan Mekanisme Bonus tetapi tidak mempengaruhi harga transfer. Selain itu, Mekanisme Bonus ditemukan tidak berpengaruh pada transfer pricing. Disimpulkan bahwa mekanisme bonus tidak secara signifikan mempengaruhi harga transfer dalam perusahaan manufaktur.\u0000Temuan ini mengusulkan bahwa dampak mekanisme bonus dapat bervariasi berdasarkan konteks spesifik dan atribut perusahaan.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"18 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141660939","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}
Dewi Ratnasari, Istianingsih Sastrodiharjo, Gilbert Rely
{"title":"Pengaruh Transparansi, Akuntabilitas Organisasi Dan Kualitas Laporan Keuangan Terhadap Nilai Capaian Kinerja Pelaksanaan Anggaran Pada Kementerian","authors":"Dewi Ratnasari, Istianingsih Sastrodiharjo, Gilbert Rely","doi":"10.61597/jbe-ogzrp.v2i3.43","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.43","url":null,"abstract":"Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.\u0000 \u0000Tujuan : Penelitian ini bertujuan mengevaluasi pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.\u0000 \u0000Metodologi : Metode yang digunakan adalah pengumpulan data secara dokumentasi dan olah data menggunakan analisis regresi linear berganda.\u0000 \u0000Hasil penelitian : asilnya menunjukkan bahwa transparansi dan akuntabilitas berpengaruh signifikan terhadap capaian nilai kinerja anggaran, sedangkan kualitas laporan keuangan tidak berpengaruh signifikan.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":"51 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141659962","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":"Analisis Dampak Ekspor dan Inflasi Terhadap Pertumbuhan Ekonomi di 5 Negara ASEAN","authors":"Rama Sugiyanto, Totok . Gunarto, Dedy Yuliawan","doi":"10.61597/jbe-ogzrp.v2i3.42","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.42","url":null,"abstract":"Abstrak : \u0000Tujuan : Studi ini menyelidiki dampak ekspor dan inflasi terhadap pertumbuhan ekonomi di lima negara ASEAN dari tahun 2013 hingga 2022. Pertumbuhan ekonomi, yang merupakan indikator makroekonomi penting, mencerminkan kemajuan pembangunan suatu negara.\u0000 \u0000Metodologi : Penelitian ini menerapkan pendekatan kuantitatif dan menggunakan analisis regresi data panel dengan bantuan perangkat lunak Eviews untuk mengevaluasi hubungan antar variabel.\u0000 \u0000Hasil penelitian : Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi, sedangkan ekspor menunjukkan pengaruh negative namun kurang signifikan. Analisis ini menyoroti bahwa selama periode pengangguran, peningkatan jumlah uang beredar akan meningkatkan produksi dan lapangan kerja tanpa mempengaruhi harga. Sebaliknya, pada kesempatan kerja penuh, perubahan jumlah uang beredar secara proporsional mengubah harga. Penelitian ini memberikan wawasan mengenai interaksi dinamis antara inflasi, ekspor, dan pertumbuhan ekonomi, sehingga memberikan implikasi berharga bagi para pembuat kebijakan yang bertujuan untuk mendorong pembangunan ekonomi berkelanjutan di kawasan ASEAN.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":" 43","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141675637","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}
Ahmad Muhammad Ryad, Tri Widyastuti, Darmansyah, D. Thaib
{"title":"Good Corporate Governance Mechanism in Increasing Firm Value with Corporate Social Responsibility Disclosure and Green Intellectual Capital as Mediating Variables","authors":"Ahmad Muhammad Ryad, Tri Widyastuti, Darmansyah, D. Thaib","doi":"10.61597/jbe-ogzrp.v2i3.41","DOIUrl":"https://doi.org/10.61597/jbe-ogzrp.v2i3.41","url":null,"abstract":"Abstract : Numerous factors exert influence on Firm Value within a company, encompassing aspects such as good corporate governance, corporate social responsibility (CSR) disclosure, green intellectual capital, and economic, social, and environmental dimensions.\u0000 \u0000Objective : This study aims to empirically analyze and assess the impact of good corporate governance on Firm Value, with corporate social responsibility and green intellectual capital as intervening variables.\u0000 \u0000Methodology : Employing a purposive sampling method, research data was collected from telecommunications companies listed on the BEI between 2017 and 2022.\u0000 \u0000Research results : The findings underscore that good corporate governance (GCG) positively affects corporate social responsibility disclosure (CSRD), green intellectual capital (GIC), and firm value (FV). Moreover, corporate social responsibility disclosure and green intellectual capital serve as indirect mediators in the relationship between corporate governance and firm value, albeit with a smaller magnitude compared to the direct impact of GCG on FV. This disparity arises from management's challenges in effectively allocating resources to foster the company's growth and social responsibility initiatives.","PeriodicalId":514638,"journal":{"name":"Jurnal Bisnis dan Ekonomi","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141675110","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}