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Nobel
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nobel@stienobel-indonesia.ac.id
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INDONESIA
Jurnal BISNIS & KEWIRAUSAHAAN
ISSN : 22523037     EISSN : 26220806     DOI : 10.37476
Core Subject : Economy,
Terbit empat kali setahun pada bulan Januari, April, Juli dan Oktober; setiap volume terdiridari sepuluh tulisan. Berisi tulisan yang diangkat dari hasil penelitian di bidan Bisnis dan Kewirausahaan.
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Articles 20 Documents
Search results for , issue "Vol 7 No 4 (2018): Jurnal BISNIS " : 20 Documents clear
KARAKTERISTIK PERUSAHAAN DALAM PRAKTIK PENGUNGKAPAN WAJIB PADA LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA Amrin, Arfan
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

The purpose of this research is to know the influence corporate characteristics to mandatory disclosure in annual report. The independent variables in this research are liquidity (FDR), profitability (OER), and company size (SIZE). Sampling method that used is purposive sampling and there are 31 banks that will be research objects that listed in Bank Indonesia in 2011 accord an cewithestablished criteria. Statistical analysis is the multiple linea rregression analysis used totest the data includethe t testand F test.t testused to test the partia linfluence of independent variables to dependent variable and F tes tused to test the influence of independent variables to dependent variable simultaneously. The result of this research shows that partially, independent variable liquidity (FDR) and profitability (OER) not significantly influence to Mandatory Disclosure whereas company size (SIZE) significantly influence to Mandatory Disclosure. F test results shows that the independent variables liquidity (FDR), profitability (OER), and company size (SIZE) significantly influence to mandatory disclosure.  This result indicated in the significant value of F value (8.793) > F (3.34) and the significance of this research his smaller than 0.05(0.000 <0,05). The coefficient of determination indicated from Adjusted R2 that showed the number of 0,438or43.8% which means that the independent variables areliquidity (FDR), profitability (OER), and company size (SIZE) just able contribute by 43.8% to mandatory disclosure and the rest of 56.2 influence dorexplained by the other factors that are not included or are not investigated in this research.
ANALISIS PERBEDAAN TINGKAT PENJUALAN PREMIUM DAN PERTAMAX SEBELUM DAN SESUDAH ADANYA PERTALITE PADA PT PERTAMINA (PERSERO) MARKETING OPERATION REGION VII SULAWESI Mointi, Renny
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

Analysis of  Differences in Premium and Pertamax Sales Rates before and after the existence of Pertalite at PT Pertamina / Persero Marketing Operation Region VII Sulawesi. This study aims to analyze the differences in the level of premium and first sales sales before and after the existence of pertalite at PT Pertamina / Persero marketing Region VII Sulawesi. The analytical method used in this research is the Wilcoxon Parametric Paired Sample T - Test and Non Parametic Test, with the help of SPSS version 21.0 and using quantitative descriptive explanations. The observation period conducted is September and October 2015 .. The results of this study prove that there are differences in the level of premiumu and pertamax sales before and after the existence of pertalite at Sulawesi's PT Pertamina / Persero Marketing Operation Region VII Sulawesi.
EFEKTIVITAS PENGAWASAN KEUANGAN DAERAH PADA PEMERINTAH KOTA MAKASSAR Nurfaidah, Nurfaidah
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

This study aims to determine the effectiveness of Regional Financial Supervision Performed by the Inspectorate of Makassar City. The method of analysis used is qualitative descriptive analysis method, used to explain the local financial supervision by the Inspectorate of Makassar City and Effectiveness Analysis method, used to determine the effectiveness of local financial supervision by the Inspectorate Makassar City, by using the ratio of the ratio between the realization of supervision with the supervision plan set by multiplied by 100%, in order to determine the level of effectiveness (results) achieved to achieve the goal. The results showed that the supervision undertaken by Inspektorak Makassar has been running in accordance with the standards has been set or is already effective.
PROSEDUR PELAKSANAAN PERHITUNGAN DAN PENAGIHAN PAJAK AIR PERMUKAAN YANG TERUTANG OLEH BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN Rustam, H. Andi
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

The purpose of this study is to know the procedure of the calculation and collection of Surface Water Taxes owed to the Regional Income Board of South Sulawesi Province. The data sources used are primary and secondary data. The type and method used is the method of qualitative descriptive comparative analysis, which describes the results of research and discussion and comparing it with applicable legislation.Based on the results of research and discussion, showing that see the description of surface water tax collection by the South Sulawesi Province Income Board, which so far Surface Water Surveillance Billing Procedure It is regulated by the SOP Billing of Regional Taxes on the Board of Directors Decision Regional Revenue of South Sulawesi Province No. 01 / I / TAHUN 2015 on Standard Operating Procedures for Local Tax Billing within the SOP. Billing is done by Ordinary Billing that is by issuing SKPD (Local Tax Assessment Letter) or STPD (Tax Collection Letter Regional) indicates that the awareness of taxpayers in particular the surface water taxpayers run well in South Sulawesi.Dan implementation of surface water tax collection by the Provincial Revenue Board South Sulawesi runs optimally with the implementation based on South Sulawesi Governor Regulation No. 23 of 2011 on Guidelines for Implementation of Regional Regulation of South Sulawesi Province Number 10 of 2010 on Area Tax Special Surface Water Tax
PENGARUH PEMBERIAN KREDIT DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Lawalata, Izaac Lukas Dominggus
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

The purpose of this study is to analyze the effect of credit and Non Performing Loan (NPL) on the profitability of conventional commercial banks listed on the Indonesia Stock Exchange. The analytical method used is quantitative associative analysis method by using multiple linear regression analysis, classical assumption test, coefficient of determination test and partial test. This research is conducted at Indonesia Stock Exchange (BEI). The object of this research is banking companies. This study focuses on conventional commercial banks listed on the Indonesia Stock Exchange, where the authors want to know about the effect of lending and Non Performing Loan (NPL) on the profitability of conventional commercial banks. So hopefully the authors can draw conclusions and provide suggestions that will be a consideration for a conventional commercial bank company in Indonesia Stock Exchange. The results showed that the variabelpemberian credit positive and significant impact on profitability and Non Performing Loan (NPL) have a negative and significant impact on profitability in conventional commercial banks listed on the Indonesia Stock Exchange.
ANALISIS PROFITABILITAS DAN PENGARUHNYA TERHADAP TINGKAT PERTUMBUHAN BERKELANJUTAN PADA KOPKAR PT TELKOM MAKASSAR Musseng, Ahmad
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
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Abstract

This research is aimed to explain the cause of factors in decreasing company’s profitability rate, and explain the most dominant factors affecting the profitability of company in which taken the case on Kopkar PT Telkom at Makassar. The benefits are as in input for making the decision managerial level in increasing the profitability of the company and as a reference for another research.The first time is using financial ratio’s analysis to see the growth trend from every loss/profit account, to watch the company sustainable growth rate for five recent years (2006-2010) and the relationship for component used by regression and correlation analysis. The result are the factor affecting company profitability caused by significant increasing in component of sales base price, marketing cost and administration and general expenses for five recent years. The most dominant factors and administration and general expenses. All factors reflected by profit margin along with assets turnover affect the rate of ROI which is lower for five recent years. The correlation between ROI’s variable reflected by profit margin on total assets turnover together with company’s sustainable growth rate showing strong correlation because the coefficient of determination (R2) are 0,780 (78%) and the rest 22% are from other factors. In determining the success of a business management governance is largely determined and analyzed periodically to determine the rate of growth performance in laying down policy
PENGARUH KEPEMIMPINAN DAN KOMPENSASI DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING TERHADAP KINERJA KARYAWAN PT. 1st KAYATA MAKMUR SEJAHTERA MAKASSAR Ilham AR, Ilham AR; Isman, Isman
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
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Abstract

This study aims to determine the influence of leadership and compensation with motivation as an intervening variable on employee performance. This research was conducted at PT. 1st Kayata Makmur Sejahtera, Makassar. The sample used is 37 people. Hypothesis testing is done by linear regression analysis for hypothesis 1, 2, 3, 4 and 5 through SPSS program ..for windows while for hypothesis 6 and 7 using path analysis and test of sobel. The method of analysis used in this research is comparative causal with quantitative approach. The data testing techniques used include the validity, reability, classical assumption and the test of the sobel to test the mediation effect. Data collection used is the distribution of questionnaires, interviews and documentation. Based on the results of research analysis with the level shows that there is a significant positive influence of leadership variables on motivation. There is a significant positive influence of the compensation variable on motivation. There is a significant positive influence of the motivation variable on performance. There is a significant positive influence of leadership variables on performance. This is evidenced by the value of significance on the variable compensation on performance. There is a significant positive influence of the compensation variable on performance. There is a significant positive indirect effect of leadership variable on performance through motivation variable. There is a significant positive indirect effect of leadership variable on performance through motivation variable.
PENGARUH TINGKAT PENDIDIKAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA HOTEL DALTON MAKASSAR Sabban, Yusrab Ardianto
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
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Abstract

This study aimed to obtain an explanatory findings were tested on the effect of (1) level of education and work discipline on the performance of employees, (2) level of education on employee performance, (3) work discipline on employee performance, and (4) level of education on the work discipline at Dalton Hotel Makassar. The research design used in this research is causal quantitative. The subjects of this research was all employees in Dalton Hotel and object of this research was level of education, work dicipline, and employee performance. The population of this research amount to 55 employees that are all used the unit of observation, so this research includes research population. The data was collected this research is the data level of education,  work discipline, and employee performance which is based on employees and managers Dalton Hotel Makassar. The data were collected in this research a questionnaire and recording documents techniques then was analyzed using path analysis. The results of research showed there were a positive effect of (1) level of education and work discipline on the performance of employees, (2) level of education on employee performance, (3) work discipline on employee performance, and (4) level of education on the work discipline at Dalton Hotel Makassar.
IMPLIKASI PERUBAHAN NILAI KOMPETENSI INTI, KOMPETENSI KEPEMIMPINAN DAN KOMPETENSI TEKNIS DALAM KINERJA PER INDIVIDU KARYAWAN PT SEMEN TONASA Oktaviani, Andi Ririn
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
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Abstract

The purpose of this research is to know the cause of fluctuation of core competency value, leadership competence and technical competence per individual employee which impact on performance value per individual employee at PT Semen Tonasa. This research using explanatory pattern (explanatory) is a research that intends to explain the position of the variables studied and the relationship between one variable with other variables. In the explanatory, done in two stages, in the first stage more emphasis on the collection and analysis of quantitative data and then proceed with a qualitative approach to describe or explain further quantitative findings. (Dale in Lodico, Spaulding, & Voegtle, 2006). The results of the general research of each employee has met the target achievement of the three competencies that are expected, but based on the data competence per individual and then classified based on the scale shows that there are still most employees who are in the average or moderate competence (scale 3) and even some individuals which are on a scale of 2 or incompetence and scale 1 or failed.
PENGARUH MOTIVASI DAN KOMITMEN KARYAWAN TERHADAP PRESTASI KERJA PADA PT. MARINA PUTRA INDONESIA PERWAKILAN KABUPATEN LUWU UTARA Salju, Salju; Mastia, Mastia
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 4 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
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Abstract

The purpose of research is to know and analyze the Influence of Motivation and Employee Commitment to Work Achievement At PT. Marina Putra Indonesia Representative of North Luwu Regency. The research is an explanatory research and using survey method. The research population is the employees of PT. Marina Putra Indonesia Representative of North Luwu District, which amounts to 15 people are also used as samples in research. Data analysis method used in this research is descriptive analysis and Multiple Linear Regression, where independent variable consists of motivation and Commitment of Employees while for dependent variable that is Work Achievement. The result of research by using multiple linear regression analysis shows that simultaneously (Test F) motivation and commitment variable have a significant effect on Job Performance variable, so the first hypothesis in this research which suspect that motivation and Commitment have positive and significant impact on Employee Work Achievement PT. Marina Putra Indonesia Representative of North Luwu Regency proved true. While for (t-test) from the result turn out motivation variable which have positive significant effect and have dominant influence to Work Achievement with regression coefficient value equal to 50,4%. While for the Commitment variable has a positive effect is not significant on Job Performance with the value of regression coefficient value of 7.8%. Thus the second hypothesis in this study that suspect that motivation has a dominant effect on employee performance of PT. Marina Putra Indonesia Representative of North Luwu Regency is proven true.

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