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Journal of Management and Business Review
ISSN : 18298176     EISSN : 25030736     DOI : -
Journal of Management and Business Review (JMBR) is a source of scientific information for academia, research institution, government agencies, and industries. We publish research paper on management and business strategy as well as related topics.
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Articles 100 Documents
FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN Sari, Martdian Ratna; Rofi, M. Akhsanur
Journal of Management and Business Review Vol 17, No 1 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i1.202

Abstract

Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition. The function of financial statements is very important to make financial reports as a target of manipulation by individuals who have the intention to commit fraud. Not a few cases of financial statement fraud caused by pressure and opportunity factors that have actors. This study aims to analyze the effect of variables from the diamond fraud theory proposed by Wolfe and Hermanson (2004), namely financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditor, total accrual and capability of financial statements fraud proxied by the f-score model. This research focuses on state-owned companies because state-owned companies have enormous potential for fraud and corruption. In this study the sample used is 15 non-bank SOE companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2011-2017 period. The type of data used is secondary data in the form of annual reports of BUMN companies that have been listed on the Indonesia Stock Exchange during the period 2011-2017. Hypothesis testing is done by using multiple linear regression methods. The results of this study indicate that the financial target variable which is proxied by return on assets is proven to have a positive effect in detecting financial statement fraud. The external pressure variable which is proxy by leverage ratio is proven to have a negative effect in detecting fraudulent financial statements. This study does not prove that financial stability, ineffective monitoring, nature of the industry, total accruals, change in auditors and capability have an influence in detecting financial statement fraud. The results of this study also prove that the factor that greatly influences the financial statement of fraud is the pressure factor. Therefore, it can be concluded that the variables in diamond fraud can be used in detecting financial statement fraud.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN KONSUMEN KING TELUR ASIN Fitriasshinta, Dita; Melinda, Tina
Journal of Management and Business Review Vol 15, No 2 (2018)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v15i2.127

Abstract

Processed food from livestock products is common  in Indonesia. Besides meat, eggs can also be processed into a varian of dish and food. One of them is the result of egg processed innovation that has been existing for a long time is salted egg. Dity Global Nusantara is a company that produces and sells salted eggs with KING. It has been established since 2016, the company sells directly and cooperates through reseller. This research is doe in the purpose of finding out the influence of product quality and price on consumer satisfaction of  KING Salted Egg. This research uses quantitative method and multiple regression analysis model by involving KING Salted Egg consumer of  97 respondents as a sample then processed by using 23 SPSS. The result of this research that has been done states that product quality and price have positive influence  and significant on consumer satisfaction of KING Salted Egg.
ANALISIS BRAND EQUITY DAN KEPUTUSAN PEMBELIAN (STUDI PADA PEGADAIAN SYARIAH DI KOTA PALEMBANG) Yansah, Nedi; Wahab, Zakaria; Shihab, Muchsin Saggaf
Journal of Management and Business Review Vol 15, No 1 (2018)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v15i1.113

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh brand positioning dan sales promotion terhadap brand equity dan keputusan pembelian konsumen. Ada pun yang menjadi studi kasus penelitian ini adalah Pegadaian Syariah di Kota Palembang. Data penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan menggunakan kuesioner, yang dibagikan pada responden menggunakan teknik convenience sampling. Sampel penelitian ini berjumlah 100 responden. Data sekunder diperoleh dari berbagai sumber seperti jurnal, buku dan publikasi terkait lainnya. Teknik analisis pada penelitian mengunakan teknik Structural Equation Modeling (SEM). Hasilnya menunjukkan bahwa brand positioning memiliki pengaruh positif dan signifikan terhadap brand equity; sebaliknya sales promotion memililki pengaruh negatif. Selanjutnya, ditemukan bahwa brand positioning tidak berpengaruh pada keputusan pembelian, sales promotion memiliki dampak negatif dan signifikan terhadap keputusan pembelian. Brand equity tidak berpengaruh terhadap keputusan pembelian. Disarankan agar perusahaan lebih memperhatikan pembentukan brand positioning dengan menerapkan standarisasi pelayanan, terutama yang berkaitan dengan kecepatan, kenyamanan, dan fleksibilitas pelayanan. Perusahaan juga harus meningkatkan kompetensi karyawan dasi sisi pemahaman syariah. Sebaliknya, dalam hal kegiatan promosi penjualan perusahaan harus melakukan evaluasi yang mendalam, dikarenakan kegiatan promosi penjualan yang dilaksanakan selama ini terbukti kurang efektif mendorong keputusan pembelian.
KARAKTERISTIK DESAIN SOCIAL COMMERCE TERHADAP KEPUASAN PELANGGAN Cassandra, Cadelina; Sari, Ratna; Tarigan, Riswan Efendi
Journal of Management and Business Review Vol 13, No 1 (2016)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v13i1.30

Abstract

Social commerce sedang menjadi tren bagi perusahaan online saat ini. Perkembangan Social Networking Site dan web 2.0 mendukung evolusi dari e-commerce dan membuka peluang baru bagi perusahaan untuk masuk ke dalam pasar baru. Perubahan pola perilaku pengguna internet dari yang kaku menjadi aktif dan komunikatif membuat social commerce diyakini dapat memberikan keuntungan bagi perusahaan online namun ternyata tidak semua perusahaan berhasil menerapkan social commerce dan menarik pelanggan, tidak sebanding dengan biaya yang telah dikeluarkan. Penelitian ini bertujuan untuk mempelajari apa yang mendasari kepuasan pelanggan dalam melakukan proses pembelanjaan secara online melalui social commerce dan menguji apakah benar karakteristik sebuah social commerce memang cocok untuk mendukung kepuasan pengguna dalam berbelanja sehingga didapatkan rekomendasi yang tepat bagi pebisnis baru yang ingin mengadopsi social commerce ke depannya mengingat tren media sosial semakin berkembang di masyarakat. Metode penelitian dalam penelitian ini adalah metode kuantitatif dan studi literatur terkait dengan isu yang dibahas. Hasil yang didapatkan adalah ternyata faktor kualitas informasi yang paling berpengaruh terhadap kepuasan pelanggan jika dibandingkan faktor karakteristik social commerce lainnya.
PENGARUH ANTESEDEN PERILAKU BERBAGI PENGETAHUAN TERHADAP KEUNGGULAN KOMPETITIF ORGANISASI Jambak, Muhammad Ihsan
Journal of Management and Business Review Vol 14, No 2 (2017)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v14i2.106

Abstract

Penelitian ini mengkaji pengaruh anteseden daripada Perilaku Berbagi Pengetahuan yang diyakini dapat menjadi salah satu strategi organisasi dalam mempertahankan keunggulan kompetitif yang dimiliki, khususnya di lingkungan organisasi perguruan tinggi. Keunggulan kompetitif organisasi dapat dibentuk dengan mendayagunakan sumber daya internal yang dimiliki, yaitu modal manusia, dengan membentuk pengetahuan organisasi yang unik dan tidak dapat ditiru melalui kegiatan berbagi pengetahuan. Digunakan metoda penelitian kuantitatif dimana sebaran sampel uji dengan taraf kepercayaan 95%, dan pengumpulan datanya menggunakan kuesioner. Sampel dipilih secara acak berjumlah 83 orang dipilih dari dosen dan tenaga kependidikan di lingkungan Fakultas Ilmu Komputer, Universitas Sriwijaya Palembang. Analisis data dilakukan menggunakan teknik Structural Equation Modeling dengan bantuan aplikasi SmartPLS, menunjukkan bahwa hipotesa Perilaku Berbagi Pengetahuan berpengaruh terhadap Keunggulan Kompetitif, hipotesa bahwa Niat dan Sikap Individu, Kepemimpinan, dan Penghargaan berpengaruh terhadap Perilaku Berbagi Pengetahuan juga diterima, namun hipotesa Budaya Organisasi berpengaruh terhadap Perilaku Berbagi Pengetahuan ditolak.This research examines the influences of the antecedents of the knowledge-sharing behavior which is believed to be one of the organization's strategies to sustaining their competitive advantages, especially in the higher education organization. The competitive advantage can be established by empowering internal resources owned by the organization, i.e. human capital, with establishment of organizational knowledge that are unique and inimitable through sharing knowledge activities. Quantitative research method is used, where the sample distribution planned with 95% level of confidence, and data collected using quesioners. Samples selected randomly totaled 83 people from lecturers and staffs of the Faculty of Computer Science, University of Sriwijaya, Palembang. The data analyses were conducted using Structural Equation Modeling techniques by the SmartPLS application, which shown the hypothesis that the Knowledge Sharing Behavior influence toward Competitive Advantage is accepted, the hypothesis that the Individual Intention and Attitude, Leadership, and Reward, influence toward Knowledge Sharing Behavior are also accepted, but the hypothesis of Organizational Culture influence toward Knowledge Sharing Behavior is rejected.
EFEK DINAMIKA LINGKUNGAN SEBAGAI MODERASI PENGARUH INOVASI TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA) Yuliani, Yuliani
Journal of Management and Business Review Vol 11, No 2 (2014)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v11i2.53

Abstract

This study aims to describe and analyze the direct effect of innovations on the financial performance, to measure and analyze the effects of environmental dynamics as a moderating influence innovation on the financial performance. The study was conducted in the telecommunications sector in Indonesia Stock Exchange (IDX) with the observation period 2008-2012. The sampling method is saturated. The unit of analysis of 30 cases by using Structural Equation Modeling (SEM)-based variance that is SmartPLS Ver 2.0 M3. Research findings that innovation is significant and positive effect on financial performance. Effects of environmental dynamics as a quasi moderating influence is weakening innovation on financial performance.
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT. PELITA AIR SERVICE Saragi Sitio, Vera Sylvia
Journal of Management and Business Review Vol 15, No 2 (2018)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v15i2.128

Abstract

PT Pelita Air Service sebagai anak usaha PT Pertamina (Persero)  yang berfokus pada bisnis  pesawat charter. Salah satu permasalahan yang dihadapi adalah banyaknya perusahaan pesaing yang memiliki kualitas dan kinerja optimal. Oleh karena itu melalui penerapan Total Quality Management dan gaya kepemimpan diharapkan mampu meningkatkan kinerja karyawan. Tujuan penelitian ini adalah untuk mengetahui pengaruh Total Quality Management dan gaya kepemimpinana terhadap kinerja karyawan. Populasi pada penelitian ini adalah 220 karyawan. Penentuan sampel pada penelitian ini menggunakan purposive sampling yaitu karyawan pada Departemen Engineering yang berjumlah 72 karyawan. Teknik analisis data yang digunakan adalah uji instrument penelitian, uji asumsi klasik, analisis regresi linear berganda menggunakan Minitab 16. Hasil statistik menunjukkan koefisien regresi Total Quality Management = 0.00327 dan koefisien regresi gaya kepemimpinan = 0.0190. Hasil penelitian menunjukkan  variabel Total Quality Management dan gaya kepemimpinan memiliki pengaruh positif dan signifikan pada tingkat signifikan 0.05 baik secara parsial dan secara simultan dengan 31.3 % faktor tersebut mampu menjelaskan model persamaan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SIKAP SKEPTIS KONSUMEN PADA IKLAN HIJAU (STUDI KASUS PADA MASYARAKAT KOTA PALEMBANG KONSUMEN AIR MINUM DALAM KEMASAN (AMDK) MEREK ADES "PILIH, MINUM, REMUKKAN") Fathiyah, Fenny; Wahab, Zakaria
Journal of Management and Business Review Vol 13, No 1 (2016)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v13i1.32

Abstract

The number of green advertising has been increasing recently accompanied by the increasing number of environmental problems faced. This research aims to determine the influence of environmental concern, buying behavior, and conservation behavior on skepticism toward green advertising. In addition, this research aims to determine whether customer’s demographic characteristics (age, gender, and education level) moderate the relationship between factors affecting skepticism toward green advertising. The method used in this research is descriptive and associative. Data has been obtained by distributing questionnaires to 100 respondents that are Palembang’s residents who are buying and consuming Ades Mineral Water at least once in the last 3 months. Accidental sampling method has been selected to obtain data. The techniques of analysis used include multiple linear regression and moderated regression analysis, while for the processing of the data, SPSS 21 for Windows has been used. The results of this research indicate that: (i) environmental concern was 5,8% having significant influence on skepticism toward Ades green advertising, (ii) buying behavior was 19,2% having significant influence on skepticism toward Ades green advertising, (iii) conservation behavior was 23,6% having significant influence on skepticism toward Ades green advertising, and (iv) customer’s demographic characteristics by age and gender moderate (strengthen) the relationship between factors affecting skepticism toward Ades green advertising, while level of education not moderate (strengthen) the relationship between factors affecting skepticism toward Ades green advertising.
ANALISIS PERILAKU KONSUMEN SEGMEN DEWASA MUDA DALAM PENGGUNAAN LAYANAN DARING PERBANKAN: MANFAAT DAN RISIKONYA Winarko, Hilarius Bambang
Journal of Management and Business Review Vol 12, No 1 (2015)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v12i1.49

Abstract

Dewasa ini penggunaan layanan daring (online) di industri perbankan semakin memiliki peran penting untuk mendorong kualitas transaksi perbankan modern yang lebih transparan dan efisien. Penerapan layanan daring perbankan tidak terlepas dari peran segmen Dewasa Muda (young adults) karena mereka termasuk dalam generasi yang dekat dengan teknologi informasi dan komunikasi yang semakin bersifat “ubiquitous”. Indonesia memiliki profil demografi dimana populasi anak muda yang ada saat ini memiliki potensi besar dalam menyumbang pertumbuhan ekonomi nasional di masa yang akan datang. Studi ini bermaksud untuk mengamati perilaku konsumen khususnya mereka yang tergolong dalam segmen Dewasa Muda, khususnya mereka yang berusia sekitar 16-29 tahun, terhadap penggunaan layanan daring perbankan dilihat dari sudut pandang persepsi manfaat dan risikonya. Hasil penelitian studi ini melaporkan adanya perbedaan yang cukup signifikan antara kelompok yang sudah pernah dan kelompok yang belum pernah melakukan layanan daring perbankan. Para pelaku industri perbankan dapat memanfaatkan layanan daring sebagai nilai tambah untuk menjangkau pasar yang lebih luas dengan mengenali kebutuhan (needs) para nasabahnya, khususnya segmen Dewasa Muda.
STUDI EKSPLORASI BIAS ORIENTATION DAN COGNITIVE KNOWLEDGE DALAM SUKSESI USAHA RM. SIMPANG RAYA PADANG Rahmatika, Aufa; Rahman, Hafiz
Journal of Management and Business Review Vol 17, No 2 (2020)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v17i2.208

Abstract

The variety of businesses that exist, including family businesses, makes these businesses have to determine strategies to be able to survive. Among the strategies that must be done is to strive for succession to run from the first generation to the next generation. Business succession is carried out aiming to reorganize business governance so as to achieve a balanced state. The purpose of this study was to analyze the orientation and cognitive knowledge of founders and successors in managing business succession at Simpang Restaurant. This study uses descriptive qualitative methods with data analysis data processing techniques. The results show that the succession that was carried out initially went well, but in recent years there have been obstacles related to differences in orientation and cognitive knowledge between current founders and successors. The difference in purpose and knowledge orientation about the restaurant business between the two managers is very different. So that the current successor is uncertain and needs to learn many things related to the ins and outs and internal and external management of the restaurant.

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