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INDONESIA
JBMR
ISSN : -     EISSN : 27231097     DOI : 10.47153/jbmr
Journal of Business and Management Review applies theory developed from business research to actual business situations. Recognizing the intricate relationships between the many areas of business activity, JBMR examines a wide variety of business decisions, processes and activities within the actual business setting. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.
Articles 10 Documents
Voluntary Disclosure on Ownership Structure and Company Characteristics Perspective Nurjannah, Inna; Puspitosari, Indriyana
Journal of Business Management Review Vol. 1 No. 1 (2020): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.381 KB) | DOI: 10.47153/jbmr.v1i1.6

Abstract

According to agency theory, voluntary disclosure can be used as a way to reduce agency costs arising from agency problems. This voluntary disclosure is considered as a way to control agents. Voluntary disclosure is a form of providing information from the company to its stakeholders in addition to mandatory disclosure. Voluntary disclosure has benefits for both managers and shareholders and stakeholders. This study aims to investigate the effect of managerial ownership, foreign ownership, institutional ownership, company size and company age on the extent of voluntary disclosure made by the company. By using 324 observations of companies listed on the Indonesia Stock Exchange in 2017-2018 the results of the Random effect models state that there is a positive influence between company size and company age. then managerial ownership and voluntary disclosure have a negative influence. Institutional ownership and foreign ownership have no influence on voluntary disclosure.
How Credibility Endorser Strengthen Brand Equity: Case Study in Shoppe Consumers Rohmawati, Siti Nur Laily
Journal of Business Management Review Vol. 1 No. 1 (2020): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.067 KB) | DOI: 10.47153/jbmr.v1i1.7

Abstract

The background of this study is the difference in research results, wherein the research conducted by Dewi (2017) where endorser credibility does not affect brand equity. While Spry (2011) and Sondakh (2015) endorser credibility have a significant effect on brand equity. This study aims to analyze the effect of endorser credibility on brand equity. The research sample is Post Millennial Shopee consumers with 100 respondents. The sampling technique uses probability sampling. Data processing and hypothesis testing using path analysis. The results showed that Endorser credibility affected brand credibility. Endorser credibility affects brand. Brand credibility affects brand equity, and Brand credibility mediates endorser credibility towards Brand equity.
The Impact Of Leadership To Serve And Organizational Commitments To Employee Performance With Behavior Organizational Citizenship as Mediation Variable Sholikhah, Eni Istikhomah; Prastiwi, Septi Kurnia
Journal of Business Management Review Vol. 1 No. 1 (2020): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.271 KB) | DOI: 10.47153/jbmr.v1i1.8

Abstract

The aim of this study was to determine the influence of servant leadership and organizational commitment on employee performance with Organizational Citizenship Behavior (OCB) as a mediating variable (case study of the Center for Social Rehabilitation Prof. Dr. Soeharso Surakarta). The population in this study were employees of civil servants BBRSBD Prof. Dr. Soeharso Surakarta. With a sample used as many as 100 respondent. The technique of taking sample used is saturated sampling, where all populations are sampled entirely. Data collection techniques by distributing questionnaires. Data analysis techniques using Structural Equation Modeling (SEM) with the help of Partial Least Square (PLS) version 3.0. The results of the study show that 1) there is no significant influence of leadership variables that serve organizational citizenship behavior; 2) There is a significant influence of organizational commitment variables on organizational citizenship behavior; 3) There is influence of leadership variables that serve employee performance; 4) There is no influence on organizational commitment variables on employee performance; 5) There is an influence of organizational citizenship behavior variables on employee performance.
The Effect Corporate Governance Toward Islamic Social Reporting (ISR): Profitability as a Mediating Ariyani, Ganis Bina Desy
Journal of Business Management Review Vol. 1 No. 1 (2020): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.575 KB) | DOI: 10.47153/jbmr.v1i1.12

Abstract

The Purpose of this research is to determine the role of profitability as a intervening between corporate governance on the disclosure of ISR in Islamic Commercial Banks (BUS) in Indonesia in the 2014-2018 period. This research uses quantitative research using multiple linear regression analysis. This study uses secondary data in the form of panel data on companies registered in BUS for the 2014-2018 period. The population in this study is BUS in Indonesia during the 2014-2018 period. The sampling method is carried out by purposive sampling using several criteria to obtain 12 BUS used as research samples. The results of this study indicate that independent commissioners have an effect on ISR, while managerial ownership, audit committees, profitability have no effect on ISR. Managerial expertise, independent commissioners, and audit committees do not affect profitability. Path Analysis results show that profitability cannot mediate the effect of managerial ownership, independent commissioners, and audit committees on the disclosure of Islamic ocial reporting (ISR).
The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017 Raharjanti, Ayu Irmasari; Muharrami, Rais Sani
Journal of Business Management Review Vol. 1 No. 1 (2020): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.019 KB) | DOI: 10.47153/jbmr.v1i1.13

Abstract

This study aims to study the effect of Good corporate governance and the Islamic Financial Performance Index on Internal fraud. The Islamicity Financial Performance Index indicators used are Profit Sharing Ratios, Islamic Income Ratios, Islamic Investment Ratios, and Equitable Distribution Ratios. Using quantitative with secondary data taken from the website of each Islamic Banks (BUS) period 2014-2017. The survey used in this study is a company regristered in the Islamic Banks (BUS) Financial Services Statistics 2017. The total sample is 11 Islamic Banks. The technique of deliver data, while the data analysis technique uses multiple linear regression techniques with SPSS 23. The results of the study indicate that Good corporate governance and Islamic Income Ratio show positivity to internal fraud. While the variable Profit Sharing Ratio, Islamic Investment Ratio, and Equitable Distribution Ratio have no effect on Internal fraud
The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable Audina, Nur Meida
Journal of Business Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (854.893 KB) | DOI: 10.47153/jbmr12.162020

Abstract

The purpose of this study is to determine the effect of corporate governance on earnings management with capital structure as an intervening variable in Islamic commercial banks registered in the Financial Services Authority (OJK) for the 2014-2018 period. This research uses quantitative research by using multiple linear regression and path analysis as data analysis. This study uses secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2014-2018 period. The data that has been obtained is then analyzed using SPSS 23 devices. The population in this study are all Islamic commercial banks registered at the Financial Services Authority (OJK) during the 2014-2018 period. The sampling method is done by purposive sampling that is by using several criteria to obtain 12 Islamic banks that are used as research samples. The results of this study indicate that managerial ownership, institutional ownership and audit committee have no effect on earnings management. Managerial ownership, institutional ownership, and audit committee do not affect the capital structure. Capital structure cannot mediate the relationship between managerial ownership, institutional ownership and earnings management.
Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives Murdijaningsih , Tjahjani; Solihah , Maratus; Danuta, Krisnhoe Sukma
Journal of Business Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.229 KB) | DOI: 10.47153/jbmr12.172020

Abstract

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.
The Relationship Between Education, Training, and Civil Servant Lecturers Competency Napitupulu, Reimond Hasangapan Mikkael
Journal of Business Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.602 KB) | DOI: 10.47153/jbmr12.202020

Abstract

Research Objectives - The purpose of this paper is to discuss conceptual work agreements that discuss the relationship between the following constructs: Education and Training, Commitment of PNS DPK LLDIKTI IV Lecturers in West Java and Banten. Data collection was a survey of a sample of Civil Servant Lecturers in LLDIKTI IV West Java and Banten. Structural equation modeling is used as a tool for analyze hypothetical relationships. Research limitations/ implications - This research is limited to PNS Regional Civil Servant Lecturers IV West Java and Banten, especially Lecturers who have Functional Position Lecturers. While these findings remain valid, they cannot be used for universal generalizations. This study has significant theoretical and implications. Findings - This paper offers original findings through the simultaneous inviting relationship between Education and Training, Competency of PNS Lecturer DPK LLDIKTI IV West Java and Banten
The Effect of Company’s Performance on Tax Avoidance Renfiana, Lilis; Dewi , Sevrina Candra
Journal of Business Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.048 KB) | DOI: 10.47153/jbmr12.312020

Abstract

Researchers want to examine tax avoidance that occurs in companies listed in LQ45. As is well known, the LQ45 index represents 45 companies that have gone through a selection process with high liquidity (Liquid) and considerations of large market capitalization. Companies that are listed in LQ45 are very interesting to research, which companies that go public and liquid are doing Tax Avoidance or tax avoidance. Tax avoidance variables use CETR or ( Cash Effective Tax Rate) and company performance variables use ROA (Return on Asset). Analyzed by quantitative, secondary data obtained from the financial statements of companies that consistently included in the LQ45 index in the year 2014 to 2018 on the website Stock Exchange Indonesia, namely www.idx.co.id . The number of samples obtained were 21 companies. The data analysis technique used simple regression with the SPSS application. The results showed that company performance did not affect tax avoidance attitudes. companies listed on LQ45 are still compliant with tax payments in accordance with the portion
The Effect of Inflation and Murabaha on Profitability with NPF as an Intervening Variable Effendi, Bahtiar
Journal of Business Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.599 KB) | DOI: 10.47153/jbmr12.322020

Abstract

This study aims to determine the effect of inflation, murabaha on the profitability of BPRS mediated by Non Performing Financing (NPF). This study uses quantitative methods and data analysis using Path Analysis with the help of WarpPls 5.0 test tool. Data sources are secondary data obtained from the official website of Bank Indonesia and the Sharia Banking Statistics Report. The results showed that: (1) Inflation did not affect the profitability of BPRS (2) Murabaha financing negatively affect the profitability of BPRS; (3) NPF has a negative effect on profitability of BPRS; (4) Inflation has no effect on NPF of BPRS; (5) Murabahah has a positive effect on NPF of BPRS; (6) NPFs can not mediate the inflation and profitability relationship of the BPRS; (7) NPF mediates the murabahah and profitability of BPRS

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