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Contact Name
Mochammad Fahlevi
Contact Email
fahlevi@stie-kusumanegara.ac.id
Phone
+6281211598747
Journal Mail Official
-
Editorial Address
Jl. Raya Bogor KM No.24, Pasar Rebo, RT.3/RW.4, Cijantung, Jakarta Timur, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13770
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Journal of Business, Management, and Accounting
Published by STIE Kusuma Negara
ISSN : -     EISSN : 2714870X     DOI : -
JOBMA: Journal of Business, Management, and Accounting is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. JOBMA: Journal of Business, Management, and Accounting is issued two times annually, i.e., in March, and September.
Articles 61 Documents
THE INFLUENCE JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE TURNOVER INTENTION Ekhsan, Muhamad
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
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Abstract

Human resources are one of the main assets in an organization, which can make an invaluable contribution to the organization's achievement strategy. The high level of turnover intention is a serious problem at PT Nippo Mechatronics Indonesia. This study aims to analyze how much influence job satisfaction and organizational commitment on turnover intention both partially and simultaneously. Determination of the sample is done by using probability sampling with a simple random sampling method. This research is quantitative research using double linear regression analysis as data processing. In this study, job satisfaction has a negative and significant effect on turnover intention. Organizational commitment negatively affects turnover intention. Job satisfaction and organizational commitment simultaneously have a significant effect on turnover intention.
ONLINE CONSUMER REVIEW AND BEAUTY INFLUENCER ON COSMETICS PURCHASE INTENTION OF INDONESIAN FEMALE CONSUMERS Rabiah, Arbi Siti; Rita; Parashakti, Ryani Dhyan; Mahfud, Imam; Adha, Shultonnyck
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
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Abstract

In modern times women's lifestyles experience a lot of changes. Cosmetics are unique products because in addition to having the ability to meet women's basic needs for beauty, they also become a means for consumers to clarify their identity socially in the eyes of society. Nowadays cosmetics seem to be a primary need for some women. The results of this study provide information that online customer reviews do not have a significant and negative effect of -0.111, while beauty influencers have a significant and positive effect of 0.345. Online customer reviews and beauty influencers have a significant simultaneous effect on Maybeline's buying interest in Jakarta
TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Juhandi, Nendi; Fahlevi, Mochammad; Setiadi
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
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Abstract

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax
AN EMPIRICAL ANALYSIS OF MARKETING MIX IN THE LIFE INSURANCE INDUSTRY TO PURCHASE DECISIONS OF LIFE INSURANCE PRODUCTS Muhammad, Galuh Syailendra; Suciratin; Refan
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
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Abstract

The marketing mix is ??very important and influences the marketing strategies of all companies, including the Life Insurance company. There are seven marketing mixes in the service industry such as Life Insurance companies, commonly known as 7P?s. This study aims to analyze the effect of product marketing mix, price, place, promotion, people, process and physical evidence that can influence decisions consumers in purchasing life insurance products. In conducting this research, a data collection method was used using a questionnaire using a sample of the population of DKI Jakarta residents who were working and earning income. The DKI Jakarta region was chosen as the research subject because it is considered as the most developed region with the highest level of community income compared to other regions in Indonesia and has the highest financial literacy index compared to other provinces in Indonesia; besides, Jakarta as the capital of the country has contributed to product penetration Life insurance. It is hoped that through this research the Life Insurance company knows in detail the extent to which the relationship between the product marketing mix, price, place, promotion, people, process, and physical evidence physical) and which of the marketing mix elements most influences the purchase decision of Life Insurance products that can be applied by Life Insurance companies to increase sales penetration of Life Insurance products.
INTERNAL FACTORS OF COMPANY RATING ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Heriansyah, Kurnia
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
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Abstract

This research aimed to examine the influence of internal factors on firm value. In this study the internal factors that profitability, dividend policy, and funding decisions. This study used six companies as a sample from a population of 14 manufacturing companies listed on Indonesian stock exchange in period of 2011-2015. The sample was determined by using purposive sampling. The results showed that profitability and funding decisions had positive effect on firm value, while dividend policy had a negative effect on firm value. The profitability, dividend policy, and funding decisions simultaneously had a positive effect on firm value. The value of the adjusted R2 of  0,798 indicated that the contribution of all the independent variables to account for the dependent variables was 79,8%.
PRISON CONFLICT MANAGEMENT STRATEGY IN PREVENTING RIOTS Riyanto
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
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Abstract

In the implementation of formation there are still prisoners who are physically and mentally depressed, because of inhumane acts between fellow inmates or a crackdown by officers. As a result it can create security and order disturbances in prison. One of them is the riots that occurred in Lapas due to the response of treatment given by Lapas during prisoners undergoing guidance. Like the riot incident that was found in Langkat Narcotics Prison on May 16, 2019 which resulted from torture and ill-treatment of prisoners by officers. But there is a prison, the Class III prison in Cikarang which has a clean record of riots within prison in the 2016-2019 period. This research will raise the issue of how to form Lapas conflict management in order to prevent riots in Lapas. This study aims to determine the form of Lapas conflict management in order to prevent riots in Lapas. This research was conducted in Class III Prison Cikarang. This study uses a qualitative research approach. This research was conducted in October 2019. Data taken by observation, interview and document study techniques were then processed and analyzed qualitatively. The results of this study indicate that the Class III Prison in Cikarang has a form of conflict management that is able to create security and order and avoid the riots perpetrated by inmates.  
COMPARATIVE ANALYSIS BETWEEN LOCAL AND EXPATRIATE CONSUMERS Nurcahyo, Rianto; Tirani, Mustika; Pello, Kareem Abdul Jabbar
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
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Abstract

Education is not only gained through a formal system but education can be gained through non formal ways. One kind of education that is important is Physical Education. Physical education is very important to have in both in and out of school. This shows that even though there are changes in educational curriculums, physical education is still a mandatory subject taught at schools. This research aims to determine the effect of price, location, and perceived value on purchase decision and to find out the difference of the influence of price, location, and perceived value on purchase decision between local and expatriates consumers at Little Kickers Indonesia. Survey of this research was conducted to all consumers in Little Kickers Indonesia at Kemang and Alam Sutra branch with total respondents is 82 people, with total of local and expatriate consumers for each are equal to 41. The results of this research show that price, location, and perceived value have a significant influence on purchase decision simultaneously both from local and expatriate consumers. The results of the comparative analysis show that only price variable that has significant differences which are tested between local and expatriate consumers in Little Kickers IndonesiaAbstrak ditulis dalam Bahasa Inggris. Abstrak memuat uraian mengenai tujuan penelitian, metode yang digunakan, dan hasil penelitian. Key word: Local, Expatriate Price, Perceived Value, Purchase Decision.
APPLICATION OF PERFORMANCE-BASED BUDGET ON PERFORMANCE MOTIVATION OF ENVIRONMENTAL SERVICE AND FORESTRY BENGKULU PROVINCE Putra, Iswidana Utama; Susanti, Melly; Wijaya, Ermy
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
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Abstract

This study aims to empirically examine the relationship between the application of performance-based budgeting to work motivation in government agencies in the Department of Environment and Forestry of Bengkulu Province. The independent variable is the application of performance-based budgeting using indicators of budget transparency and motivation, budget discipline, budget equity, budget efficiency and effectiveness, while the dependent variable is the performance motivation of government agencies with indicators of motives, expectations and incentives. By using purposive sampling method in sampling and data collection methods by distributing questionnaires to 39 respondents, as for the method in analyzing data using the Spearman Rank Test and hypothesis testing. The results of this study indicate that the three independent variables namely the implementation of performance-based budgeting with indicators of budget transparency and motivation, budget discipline, budget equity, budget efficiency and effectiveness have a positive effect on the work motivation of government agencies.
THE EFFECT OF E-LEARNING-BASED PROJECT LEARNING ON STUDENTS MOTIVATION Astari, Annisa Dwi; Utami, Citra; Pratiwi, Desty Kurnia; Subroto, Prawidi Wisnu
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
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Abstract

The purpose of this study was to determine whether there were differences in learning motivation between students given project-based and conventional learning. This quantitative research method was conducted in class VIII YPI Al-Maghfiroh Gandasari Tangerang, Tangerang City in Mathematics with a sample of 24 people. The independent variable in this study is student motivation with 8 indicators, namely: a) Persevering in the task; b) Resilient in facing difficulties; c) Showing interest in various problems; d) Prefer to work independently; e) Get bored with routine tasks quickly; f) Can defend his opinion; g) It is not easy to give up what is believed; h) Happy to find and solve complex problems. Then arranged in the form of a questionnaire instrument with a total of 15 items. The instrument has been tested for validity by expert validators. While the dependent variable is the Mathematical formative test scores derived from documentation data on average student achievement in learning. Based on the Hypothesis test obtained, the magnitude of the correlation coefficient (r) that is equal to 0.5482 is greater than 0.491 with a significant level of 5%. Thus it can be concluded that Ha is accepted, that is "there is an influence of e-learning project-based learning on student motivation". The results showed that in general project-based learning on learning motivation of VIII MTS AL - Maghfiroh students was classified as good.
ANALYSIS OF FACTORS THAT INFLUENCE THE PAYMENT OF DEVIDENTS ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2012-2018 Devi, Awaliani Praditya Karisma; Wijanti, Anita; Samrotun, Yuli Chomsatu
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
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Abstract

This study aims to analyze free cash flow, net profit margins, debt to equity ratio, and company size on dividend payments. The sampling technique used purposive sampling. The research instrument was in the form of documentation of financial statements of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2012-2018 period. The samples used were 5 companies with a total of 21 samples over a period of 7 consecutive years of observation. The analysis technique used in this study is multiple linear regression assisted by SPSS version 22. Based on the results of the t test study, it shows that company size affects dividend payments and free cash flow, net profit margins, debt to equity ratio has no effect on dividend payments.