Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) http://journal.stiemb.ac.id/index.php/mea <p><strong><img src="/public/site/images/adminJurnal/LOGO_JURNAL_MEA_kecil.jpg" align="left">Scientific Journals of Management, Economics and Accounting (JIMEA)</strong> Published by Institute of Research &amp; Community Service of High School of Economics (STIE) Muhammadiyah Bandung is intended as a medium of information and forum for assessment of Accounting, Management, Business and Economics. This journal contains theoretical developments, scientific articles, and research results. This journal is published periodically 3 times a year.&nbsp; JIMEA is supporting and indexing by:</p> <p style="text-align: justify;"><img src="/public/site/images/adminJurnal/logo_garuda_30.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_worldcat_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_scholar_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_crossreff_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_mendeley_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_researchbib_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_apsa_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_neliti-blue_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_pkp_index-kecil.png"> <a href="http://plagiarisma.net/" rel="nofollow"><img src="/public/site/images/adminJurnal/LOGO_ONESEARCH-30.png"></a><img src="/public/site/images/adminJurnal/logo_base-30.jpg"><img src="/public/site/images/adminJurnal/logo_dimension_30.png"><a href="http://plagiarisma.net/" rel="nofollow"><img style="border-style: none; float: left;" src="http://cdn.plagiarisma.net/banner270x20.gif" alt="Plagiarisma" width="270" height="20"></a></p> <p style="text-align: justify;">&nbsp;</p> en-US wandy.zulkarnaen@stiemb.ac.id (Wandy Zulkarnaen) lppm@stiemb.ac.id (Arief Nurachman) Sat, 09 Jan 2021 06:37:53 +0700 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 Kebijakan Pemerintah Dalam Mengatasi Eksternalitas Dan Pengelolaan Sampah Plastik Di Kota Jayapura http://journal.stiemb.ac.id/index.php/mea/article/view/656 <p>This study aims to determine the externalities of plastic waste and government policies on the problem and processing of plastic waste in Jayapura City in 2017-2019. This data research was conducted at the Jayapura City Environment and Cleanliness Service Office, namely data on regulations, instructions for 2017-2019.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; This research method uses qualitative data analysis techniques with data collection techniques through interview techniques, observation, and documentation methods, and literature study.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; The results showed that the externality of plastic waste in Jayapura City increased due to the use of plastic or plastic packaging materials, consumption of bottled drinks, lack of awareness of the community to dispose of garbage in its place, and the increasing population in Jayapura City. The Jayapura City Government's policies in overcoming the problem and processing of plastic waste are the basis of a Circular of the Minister of the Environment, a Circular on Reducing Plastic Waste through the Application of Non-Free Single-Use Plastic Shopping Bags, Circular on Reducing the Use of Plastic Bags, Socialization, Jayapura City Mayor Regulation regarding Policy and the Jayapura City Regional Strategy in the management of household waste and household-like waste, and the Jayapura Mayor's Instruction on the Application of Using alternative shopping bags to replace plastic bags in Jayapura city. Besides, the waste bank program, the plastic waste recycling program, the climate village program. So that the impact of decreasing the use of plastic bags in the modern market has resulted in a decrease in plastic waste, although not yet fully effective because the Government Policy has not been applied to traditional markets.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; This research is expected to be an input for the Jayapura City Government in making policies regarding the problem of plastic waste and its management. So that it can reduce the amount of plastic waste and its impact on society and the environment.</p> Christina Irwati Tanan, Jimmi Ari Duri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/656 Mon, 04 Jan 2021 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SERTA IMPLIKASINYA PADA MANAJEMEN ASET DAN KUALITAS LAPORAN KEUANGAN http://journal.stiemb.ac.id/index.php/mea/article/view/678 <p>Penelitian ini bertujuan untuk menguji dan menganalisis kompetensi pejabat penatausahaan keuangan dan dukungan manajemen puncak terhadap implementasi akuntansi berbasis akrual dan implikasinya pada manajemen aset dan kualitas laporan keuangan. Penelitian ini juga mengukur pengaruh tidak langsung atas variabel kompetensi pejabat penatausahaan dan dukungan manajemen puncak terhadap manajemen aset dan kualitas laporan keuangan melalui implementasi akuntansi berbasis akrual.</p> <p>Data yang digunakan adalah data primer dengan media pengumpulan data melalui kuesioner dan data sekunder yang berasal dari laporan hasil pemeriksaan BPK. Penelitian ini dilakukan pada Pemerintahan Kota Bandung, Kabupaten Bandung, Kabupaten Bandung Barat dan Kabupaten Cianjur di Jawa Barat. Metode penelitian yang digunakan menggunakan metode survei, sedangkan pengujian data menggunakan Structural Equation Model (SEM) dengan pendekatan alat analisis Partia; Least Square (PLS).</p> <p>Hasil penelitian menunjukan kompetensi pejabat penatausahaan keuangan dan dukungan manajemen puncak berpengaruh terhadap implementasi akuntansi berbasis akrual. Implementasi akuntansi berbasis akrual juga berpengaruh terhadap manajemen aset dan kualitas laporan keuangan. Secara tidak langsung kompetensi pejabat penatausahaan keuangan dan dukungan manajemen puncak juga berpengaruh terhadap manajemen aset dan kualitas laporan keuangan melalui implementasi akuntansi berbasis akrual.</p> Yuniati ., Agus Bagianto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/678 Mon, 04 Jan 2021 00:00:00 +0700 STRATEGI MENINGKATKAN KETERLIBATAN KERJA KARYAWAN DENGAN PERSEPSI DUKUNGAN PERUSAHAAN DAN KOMPENSASI: KEPUASAN KERJA SEBAGAI INTERVENING PADA KARYAWAN DINAS TENAGA KERJA DAN TRANSMIGRASI DAERAH ISTIMEWA YOGYAKARTA (DIY) http://journal.stiemb.ac.id/index.php/mea/article/view/711 <p><em>This research is to find out how the strategy of the Department of Manpower and Transmigration DIY (Disnakertrans DIY) increases employee engagement with the perception of organizational support and compensation through job satisfaction. This quantitative study used a questionnaire of 27 statements to collect data with a target of 114 populations. Samples in this study used a portion of the total target population. The analysis uses simple regression analysis and path analysis to prove the existence of mediasai variables in the research. This research is able to prove that if the perception of organizational support has a significant effect on job satisfaction, this means that job satisfaction in disnakertrans DIY will increase if employees feel the organization provides support to him. Compensation and job satisfaction in this study were also shown to have a significant influence, which means that in addition to the support of compensation organizations also influence how employees feel about their work. Furthermore, the perception of support from the organization and compensation has a significant effect on work involvement, which means that if the welfare is guaranteed employees will feel an attachment both to the organization and to its work. According to the results of the analysis of the path that has been done job satisfaction is proven to mediate the perception of organizational support and compensation to work involvement.</em></p> Selvi Didik Aryanti, Jajuk Herawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/711 Mon, 04 Jan 2021 00:00:00 +0700 MODEL TATA KELOLA AMAL USAHA MUHAMMADIYAH BERBASIS SISTEM INFORMASI MANAJEMEN DI WILAYAH PDM KOTA BANDUNG http://journal.stiemb.ac.id/index.php/mea/article/view/687 <p>Tujuan dari penelitian ini adalah untuk melakukan kajian berkelanjutan tentang tata kelola Amal Usaha Muhammadiyah yang intinya secara kualitatif dapat memberikan gambaran tentang permasalahan usaha yang dapat dikelola secara lebih efektif dan efisien dengan menggunakan Sistem Informasi Manajemen.</p> <p>Dalam penelitian ini berdasarkan jenis penelitian deskriptif analitik dengan cara mengumpulkan dan merekapitulasi data yang tidak hanya dicatat dalam bentuk angka tetapi dijelaskan secara jelas dan mendalam tentang masalah dan kebutuhan organisasi dalam hal ini Pimpinan Daerah Muhammadiyah Bandung dalam mengelola dan mengawasi semua amal bisnis secara efektif, efisien, berkelanjutan, dan tumbuh. Teknik pengumpulan data dilakukan dengan observasi langsung ke berbagai amal usaha Muhammadiyah yang tersebar di 20 kecamatan di Kota Bandung</p> <p>Berdasarkan sistem informasi manajemen yang meliputi profil organisasi, juga profil Pimpinan Cabang dan Badan Amal Muhammadiyah Kota Bandung. Menjadikan Website Muhammadiyah sebagai sumber informasi Perkumpulan . Juga mengatur dan merekam berbagai kegiatan Asosiasi melalui kegiatan Foto dan Video. Pengembangan jaringan bisnis dengan pihak-pihak yang bekerja sama di bidang teknologi informasi, perpustakaan dan media online dalam rangka perluasan dakwah Persyarikatan. Mampu mengoptimalkan sumber daya kader di bidang teknologi informasi dengan komitmen dan profesionalisme dalam memperkuat dan memperluas dakwah Islam.</p> Wandy Zulkarnaen, Iis Dewi Fitriani, Indra Sasangka ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/687 Tue, 05 Jan 2021 00:00:00 +0700 FROM NOTHING TO BE A THING BY WASTE BANK MANAGEMENT http://journal.stiemb.ac.id/index.php/mea/article/view/767 <p>Waste has been a part of human life since the beginning of civilization. Waste is the end result of activities carried out by humans and nature that are wasted and do not have economic value. Waste problems mainly occur in urban areas because of high population density and activity and are problems&nbsp;that&nbsp;are&nbsp;difficult&nbsp;to&nbsp;overcome&nbsp;and&nbsp;require&nbsp;proper&nbsp;handling.&nbsp;Conventional&nbsp;waste&nbsp;handling&nbsp;by collecting, transporting and disposing to landfills (TPS) has not been able to solve the waste problem completely,&nbsp;therefore&nbsp;innovation&nbsp;is&nbsp;needed&nbsp;in&nbsp;handling&nbsp;and&nbsp;processing&nbsp;waste&nbsp;as&nbsp;a&nbsp;whole&nbsp;so&nbsp;that&nbsp;it&nbsp;has a positive impact on the health of the environment and the economy of the community. One of the innovations or alternative solutions in handling waste is through community empowerment, namely by forming a waste bank. The program is integrating the principles of 3R in waste management (Reduce,&nbsp;Reuse,&nbsp;Recycle)&nbsp;will&nbsp;make&nbsp;community&nbsp;empowerment&nbsp;more&nbsp;effective&nbsp;and&nbsp;efficient&nbsp;by&nbsp;creating creative&nbsp;ideas&nbsp;in&nbsp;processing&nbsp;waste.&nbsp;The&nbsp;government&nbsp;of&nbsp;Surabaya,&nbsp;as&nbsp;one&nbsp;of&nbsp;the&nbsp;second&nbsp;largest&nbsp;cities&nbsp;in Indonesia with a high population density has quite complex waste problems. Several programs have been carried out to deal with the waste problem, including through community empowerment by involving&nbsp;government&nbsp;participation.&nbsp;Here,&nbsp;we&nbsp;use&nbsp;a&nbsp;qualitative&nbsp;descriptive&nbsp;method&nbsp;that&nbsp;aims&nbsp;to&nbsp;convey facts about waste management by empowering the community and the impact of implementing the program both from an economic and environmental standpoint, especially in the Surabaya area. The research shows that changing something from zero value things requires high collaboration and creativity which is shown by the handling of waste through a waste bank program with creative ideas of the community and the participation of the government that have had a positive impact, for everyone, environment and nation in the&nbsp;future.</p> <p><strong>Keywords</strong>: <em>Waste, Waste Bank, Community Empowerment</em></p> Rulam Ahmadi, Miya Dewi Suprihandari, Dyah Wulansari, Yuli Kurniawati, Mahmudah . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/767 Tue, 05 Jan 2021 00:00:00 +0700 ANALISIS MANAJEMEN MITIGASI BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) TERHADAP BENCANA ALAM ERUPSI GUNUNG TANGKUBAN PARAHU DI JAWA BARAT http://journal.stiemb.ac.id/index.php/mea/article/view/689 <p>Pencegahan dan pemulihan bencana di Indonesia merupakan salah satu sektor terpenting. Indonesia sebagai negara rawan bencana tentunya harus mampu melaksanakan penanggulangan bencana dengan baik. Hal ini penting agar kerugian yang timbul akibat bencana tidak menghambat pembangunan dan kemajuan nasional.</p> <p>Tujuan dari penelitian ini adalah untuk melakukan kajian tentang Penanganan Letusan Mitigasi Bencana Alam di Gunung Tangkuban Parahu agar mampu mempersiapkan diri dalam menghadapi berbagai ancaman bencana, pada intinya secara kualitatif dapat memberikan gambaran yang lebih efektif dan efisien. dari masalah tersebut.</p> <p>Teknik pengumpulan data dilakukan dengan observasi langsung ke BPBD Provinsi Jawa Barat, dan wilayah lokasi kemungkinan terkena erupsi Gunung Tangkuban Parahu yang menjadi objek penelitian oleh peneliti sendiri dibantu oleh anggota peneliti, serta mengumpulkan data / informasi yang berkaitan dengan bahan penelitian. Selain itu pengumpulan data juga dilakukan melalui wawancara terstruktur untuk menjaring informasi yang tidak dapat diperoleh melalui observasi.</p> <p>Salah satu upaya pemerintah daerah di bidang pencegahan dan kesiapsiagaan Badan Penanggulangan Bencana Daerah Provinsi Jawa Barat adalah mempersiapkan diri dalam menghadapi berbagai ancaman bencana. Manajemen Mitigasi adalah analisis kehidupan yang harus ditinjau secara berkala oleh pembuat kebijakan. Pada prinsipnya komitmen atau kesepakatan dengan stakeholders dalam perencanaan penanggulangan bencana dipetakan secara detail, terstruktur dan komprehensif.</p> Iis Dewi Fitriani, Wandy Zulkarnaen, Agus Bagianto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/689 Wed, 06 Jan 2021 00:00:00 +0700 WORKSHOP MENUMBUH KEMBANGKAN KESADARAN MASYARAKAT UNTUK BERKOPERASI http://journal.stiemb.ac.id/index.php/mea/article/view/796 <p>Perekonomian berbasis koperasi mampu memberikan nilai kesejahteraan bagi anggota yang dibangun atas dasar nilai kekeluargaan yang tinggi namun dalam prakteknya tidak sedikit masyarakat yang masih menganggap tidak perlu atau tertarik terhadap perekonomian yang dilakukan oleh koperasi.&nbsp;Hal ini terlihat dari partisipasi masyarakat Indonesia untuk berkoperasi masih sebesar sangat kecil yakni mencapai 8,41 persen, sedangkan negara lain sudah mencapai 16,31 persen.</p> <p>metode yang dilaksanakan terkait kegiatan pengabdian masyarakat mengenai workshop menumbuh kembangkan kesadaran masyarakat untuk berkoperasi adalah dengan mengadakan kegiatan webinar tentang koperasi dengan mendatangkan nara sumber dari Dinas Koperasi Kabupaten Karawang dengan harapan mampu memberikan kontribusi pemikiran dan masukan guna meningkatkan kesadaran masyarakat untuk memiliki minat dalam meningkatkan perekonomian.</p> <p>Adapun hasil yang diperoleh adalah memberikan pengenalan dan pengetahuan koperasi secara mendalam kepada para peserta yang hadir serta membantu memberikan solusi bagi para pengurus koperasi dalam meningkatkan kesejahteraan anggotanya terutama di masa pandemic saat ini serta memberikan wawasan dan pendampingan terhadap para pengurus koperasi guna memiliki manajemen yang baik dalam mengelola koperasi yang dimiliki.</p> Ajat Rukajat, Totoh Tauhidin Abas, Ajat Sudrajat ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/796 Thu, 07 Jan 2021 00:00:00 +0700 PERAN PEMERINTAH KOTA PAYAKUMBUH DALAM PENGEMBANGAN POTENSI USAHA KERAJINAN TENUN DAN SONGKET DI KAMPUNG TENUN BALAI PANJANG http://journal.stiemb.ac.id/index.php/mea/article/view/822 <p>Kerajinan tenun dan songket merupakan salah satu warisan seni dan budaya daerah yang mesti dijaga kelestariannya serta berpotensi untuk dikembangkan mengingat kecenderungan pasar yang semakin hari mulai kembali menggemari sektor kerajinan khas daerah. Tenun dan Songket Balai Panjang merupakan produk unggulan dari Kampung Tenun Balai Panjang yang diharapkan akan dapat berkembang. Namun dalam perjalanannya ada beragam kendala dan permasalahan yang dihadapi oleh para pengrajin. Penelitian ini bertujuan untuk mengidentifikasi permasalahan yang dihadapi pengrajin dalam mengembangkan industri tenun songket di Kampung Tenun Balai Panjang. Kemudian dilanjutkan dengan mengkaji sejauh mana peran yang dilakukan Pemerintah Kota Payakumbuh melalui dinas/instansi terkait dalam pengembangan kerajinan tenun dan songket di Kota Payakumbuh. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode pengumpulan data berupa metode observasi, wawancara dan dokumentasi. Lokasi penelitian dilakukan di Kampung Tenun Balai Panjang, Kecamatan Payakumbuh Selatan, Kota Payakumbuh. Berdasarkan hasil penelitian ditemukan permasalahan yang dihadapi para pengrajin yang meliputi aspek produksi, promosi dan pemasaran, permodalan, serta manajemen dan kelembagaan. Namun Pemerintah Kota Payakumbuh juga telah melakukan berbagai upaya&nbsp;melalui perannya baik sebagai regulator, fasilitator maupun katalisator yang tujuannya adalah untuk memberi solusi dari&nbsp;permasalahan yang dihadapi pengrajin&nbsp;serta upaya untuk tetap konsisten dalam mengembangkan kerajinan Tenun Songket di Kota Payakumbuh.</p> Niken Agriyena, Ifdal ., Nofiald . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/822 Thu, 07 Jan 2021 00:00:00 +0700 ANALISIS PERILAKU PENGGUNA ZOOM MEETING DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA KEGIATAN WEBINAR http://journal.stiemb.ac.id/index.php/mea/article/view/823 <p><em>The use of video conferencing applications in Indonesia during the period of physical distancing or Large-Scale Social Restrictions (PSBB) is increasing. This type of mobile service technology in the mobile communication services taxonomy has experienced an increase in downloads and a projected compound growth rate globally and regionally. In Indonesia, the video conference application has received a positive response. There was an increase in downloads on five platforms as of March 2020. The high adoption rate for video conferencing applications indicates high interest from the public. This momentum is then used by organizations or business entities in Indonesia as the right medium for carrying out productive activities such as discussions of various knowledge and knowledge as well as an effort to reintroduce the organization as a result of economic weakness in all sectors of the impact of the Corona Virus Disease 2019 (COVID-19) pandemic. Through the website seminars (webinars) as part of the integrated marketing communication mix strategy (IMC). Therefore, this study aims to determine the effect of factors on the Technology Acceptance Model (TAM), namely perceived ease of use, perceived usefulness, attitude toward use, and behavioral intention to use on zoom services. This study used a purposive sampling method with a sample of 55 respondents. The method of analysis in this study is Partial Least Square. The results of this study are that perceived ease of use has a positive effect on perceived usefulness, perceived ease of use has a positive effect on attitude toward use, perceived usefulness has a positive effect on attitude toward use, perceived usefulness has a positive effect on behavioral intention to use, attitude toward use has an effect positive on the behavioral intention to use zoom use, and</em>&nbsp;<em>behavioral intention to use</em>&nbsp;<em>has an effect positive on the Actual Use Zoom Meeting</em></p> Jacob Frederik Pattiwael ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/823 Thu, 07 Jan 2021 00:00:00 +0700 PENGARUH PENGETAHUAN MEREK HUJAU DAN SIKAP TERHADAP MEREK HIJAU TERHADAP NIAT PEMBELIAN HIJAU PADA PRODUK TROPICANA SLIM DI KOTA BANDUNG http://journal.stiemb.ac.id/index.php/mea/article/view/713 <p><em>In the last few years, Tropicana Slim products have become the top brands in the category of sweetener substitutes for sugar. In addition, there has been a decline in sales of Tropicana Slim products in West Java from 2017 to 2019. The location of this research is in the city of Bandung because Bandung is the capital of the province of West Java and one of the green cities in Indonesia. The research aims to find out Pengetahuan merek hujau and Sikap terhadap merek hijau on Niat pembelian hijau at Product Tropicana Slim in Bandung city.ThisThis research uses quantitative methods with descriptive causality type. Sampling using Nonprobality Sampling with 100 respondents. The data analysis technique used is descriptive analysis, Multiple Linear Regression Analysis, Method of Successive Interval (MSI) and Classical Assumption Test. </em></p> <p><em>Based on the results of descriptive analysis, the variables Pengetahuan merek hujau, Sikap terhadap merek hijau and Niat pembelian hijau are included in the good category. Based on the results of the causality analysis, the variables of Pengetahuan merek hujau and Sikap terhadap merek hijau have a positive and significant effect both simultaneously and partially on Niat pembelian hijau. Based on the coefficient of determination that Pengetahuan merek hujau and Sikap terhadap merek hijau can affect Niat pembelian hijau by 56.9% and the remaining 43.1% is influenced by factors not examined in this study.</em></p> <p><strong><em>keywords: </em></strong><strong><em>Green Brand Kowledge</em></strong><strong><em>, </em></strong><strong><em>Attitude Toward Green Brand</em></strong><strong><em>, </em></strong><strong><em>Green Purchase Intention</em></strong></p> Muhamad Fariz Ridwan Firdaus, Arry Widodo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/713 Fri, 08 Jan 2021 00:00:00 +0700 ANALISIS FAKTOR KUALITAS PELAYANAN DALAM MENINGKATKAN KEPUASAN PELANGGAN PADA PT UNIBLESS INDO MULTI JAKARTA SELATAN http://journal.stiemb.ac.id/index.php/mea/article/view/701 <p><em>For attempting the Quality of Service as a one of marketing strategy, it is an obligation for fulfill all of Customer Expectation, The Company must have bargained service which can be received and felt by consumer, and it is good choices, that the service can be excess than the expectation of consumer, until it can be created the high of Service Quality performance. In other hand the purpose of this research know the factors from service quality which have been done and which is the others factor must be given more attention for increasing the consumer service. The methods from this research use quantitative, with data have been collected by Questionnaires, the amount of samples consist of 60 respondents, from the Customer of PT UNIBLESS INDO MUKTI, beside that use analysis Factor with the Processing data use Correlation factor, extraction factor and Rotation Factor&nbsp;&nbsp; &nbsp;From the result of research, it can be decided the factor that have been done in this company is the knowledge of customer needs, and in other hands the factors which must have been more attention is how to the company create the high value and product performance, in advice from the result the company must think of the steps or strategies for creating the high value until the purpose of company for increasing customer satisfaction have achieved </em></p> Teni Agustina, Nurvi Oktiani, Nurlaela Eva Puji Lestari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/701 Fri, 08 Jan 2021 00:00:00 +0700 BLENDED LEARNING DALAM PERSPEKTIF BISNIS: PENGARUH PENERIMAAN TEKNOLOGI INFORMASI TERHADAP MINAT MEMILIH PERGURUAN TINGGI http://journal.stiemb.ac.id/index.php/mea/article/view/788 <p>Penelitian ini ditujukan untuk mengetahui pengaruh TAM terhadap minat beli siswa kepada perguruan tinggi yang menerapkan <em>blended learning</em>, baik secara langsung maupun melalui variabel sikap. Untuk menjawab tujuan penelitian, dipilih metode penelitian hipotesis-deduktif. Sampel diambil secara acak dari populasi siswa SMA/sederajat di Kota Sukabumi. Hasil penelitian menunjukkan bahwa penerimaan teknologi informasi (TAM) tidak diikuti oleh minat beli terhadap perguruan tinggi yang menerapkan <em>blended learning</em>. Namun sikap konsumen merupakan variabel yang dapat memediasi pengaruh TAM terhadap niat beli konsumen karena pengaruh langsung sikap konsumen terhadap niat beli konsumen cukup besar.</p> Dendi Zainuddin Hamidi, Riki Riswandi, Indra Permadi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/788 Mon, 11 Jan 2021 00:00:00 +0700 PENGARUH MOTIVASI, KEMAMPUAN DAN DISIPLIN TERHADAP KINERJA APARATUR SIPIL NEGARA (ASN) PADA DINAS PERHUBUNGAN DAN LINGKUNGAN HIDUP KABUPATEN MALAKA, DINAS PERHUBUNGAN KABUPATEN TTU DAN DINAS PERHUBUNGAN KABUPATEN BELU PROVINSI NUSA TENGGARA TIMUR http://journal.stiemb.ac.id/index.php/mea/article/view/789 <p>An organization or institution, either government-owned or private or individual, can achieve good performance or satisfactory results if there is support from the performance of its employees or apparatus. However, in reality, in the Department of Transportation and the Environment of Malacca Regency, the Transportation Office of the TTU Regency and the Transportation Office of the Belu Regency, NTT Province, there are still various scattered problems. The population taken in this study were all State Civil Servants, in this case civil servants or contract workers at the Department of Transportation and the Environment of Malacca Regency, the Transportation Office of TTU Regency and the Transportation Office of Belu Regency, NTT Province using 127 people as respondents as well as respondents. While the data analysis technique used is descriptive statistical analysis and inferential statistical analysis. From the description of the conclusions on the results of this study, there are several things that become suggestions to the organization being studied, including: 1). It takes an increase in work motivation, work ability and work discipline by giving awards or prizes or praise to ASN who have good achievements and work results, the ASN placement process is in accordance with the accumulated experience and expertise, educational background and qualifications and skills possessed by the apparatus or employees provide an imbalance / incentive that is balanced with their duties and provide opportunities for civil servants to take part in education and training or technical guidance in accordance with their main duties and functions such as training for motor vehicle technical personnel, education for terminal managers and education or for environmental management technical personnel, 2). Discipline enforcement of State Civil Servants (ASN) based on Law Number 5 of 2014 concerning ASN in article 33 which regulates ASN discipline and Government Regulation Number 53 of 2010 concerning civil servant discipline with tiered and term monitoring and evaluation and providing supervision to ASNs who violate the disciplinary structure of the apparatus according to the applicable regulations, 3). To other researchers who wish to carry out the same scientific research at the Department of Transportation and the Environment of Malacca Regency, the Transportation Service of TTU Regency and the Transportation Office of the Belu Regency, NTT Province, because it does not involve other variables that affect the performance of the apparatus that cannot be taken in This research thus provides a reference for the leaders of these three OPDs in order to make decisions on apparatus performance</p> Damianus Naijes, Stanis Man, Agnes V. Simamora ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/789 Sat, 02 Jan 2021 00:00:00 +0700 ANALISIS PEMBIAYAAN PENDIDIKAN (Suatu Kajian Praktis Dalam Pengeloaan Anggaran Pendidikan Di Sekolah Menengah Umum) http://journal.stiemb.ac.id/index.php/mea/article/view/791 <p>Perencanaan keuangan sekolah diimplementasikan dalam bentuk rencana anggaran pendapatan dan belanja sekolah yang disesuaikan dengan tujuan, visi, misi, dan tujuan sekolah. Peraturan Pemerintah Republik Indonesia Nomor 19 Tahun 2005 tentang Standar Nasional Pendidikan mewajibkan sekolah untuk menyusun RAPBS, yakni rencana kerja tahunan yang memuat rencana anggaran pendapatan dan belanja satuan pendidikan untuk masa kerja satu tahun. RAPBS sebagai bentuk implementasi perencanaan dalam pengelolaan keuangan sekolah harus dilakukan dengan memperhatikan kondisi tiap sekolah. Selanjutnya, setelah teori perencanaan dikemukakan, juga dijelaskan teori mengenai realisasi anggaran.</p> <p>Setiap dana yang diberikan oleh pemerintah pusat,daerah dan masyarakat harus ada bentuk pertanggungjawabannya dari pihak sekolah,sebagai salah satu contohnya dengan membuat laporan pertanggungjawaban. Dan laporan tersebut &nbsp;dianalisis oleh pengawas dari pihak internal sekolah maupun pihak eksternal sekolah untuk meminimalkan peristiwa yang tidak diinginkan.</p> <p>Kendala dari dana pemerintah (BOS) yaitu apabila kita membutuhkan barang yang mendesak seperti sarana dan prasarana untuk ujian berbasis online kita harus &nbsp;membayarkan terlebih dahulu menggunakan dari sumber lain,baru uang dari pemerintah keluar. Harapan dari sekolah untuk dana BOS semoga tidak dipukul rata biaya ,karena setiap daerah harga untuk membeli peralatan iyu berbeda-beda. Seharusnya pemerintah melihat kebutuhan bukan keinginan setiap sekolah</p> Yayan Sofyan, Marsanto ., Ujang Cepi Barlian ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/791 Mon, 11 Jan 2021 00:00:00 +0700 INOVASI LAYANAN PERBANKAN PADA ERA DISRUPTION DI KOTA DAN KABUPATEN SUKABUMI http://journal.stiemb.ac.id/index.php/mea/article/view/792 <p><em>Changes in consumer preferences from conventional to internet users, changes in regulations on increasingly challenging macroeconomic conditions and the number of fintech companies are very hard homework for the banking world, especially to serve its customers, apart from demanding that banks transform into digital banking. Innovation and services hold the key to customer satisfaction in conducting transactions at the Bank.The absence of new innovations will make customers saturated with existing products and when the Bank's services are not satisfactory, customers will tend to move to other banks. Moreover, the presence of fintech companies is a challenge for the banking world in maintaining its existence. That is the important role of service and innovation in creating a good image for the company with the aim of fostering customer loyalty which will have an impact on company profits.To answer the research objectives, this study uses quantitative research methods and to obtain data using online questionnaires to respondents. The research sample taken is 400 samples, namely customers who save at Bank BCA, Bank Mandiri, Bank BNI and Bank BRI in the City and District of Sukabumi where the primary data is processed using Structural Equation Modeling or SEM.The conclusion of the overall measurement of the results of the goodness of fit index model presented above indicates that the model is well accepted even though the Chi Square, Probability and DF values ​​are not fit but can be compensated for by other models such as GFI, AGFI, CLI, TLI and RMSEA.</em></p> Ce Mulya Rizki Anugrah, Ida Royani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/792 Mon, 11 Jan 2021 00:00:00 +0700 KOMPETENSI PENGADAAN BARANG/JASA BAGI APARATUR SIPIL NEGARA (ASN) PADA PEMERINTAH PROVINSI SUMATERA BARAT http://journal.stiemb.ac.id/index.php/mea/article/view/870 <p>Dalam Pengadaan barang dan jasa di ruang lingkup pemerintah Provinsi Sumatera Barat, Pejabat Pembuat Komitmen (PPK) sekaligus berfungsi sebagai Kuasa Pengguna Anggaran (KPA), sebagai KPA tidak memliki persyaratan Sertifikat Keahlian maupun Sertifikat Kompetensi Pengadaan barang dan jasa sebagaimana disyaratkan bagi PPK. Tujuan penelitian ini untuk mengetahui bagaimana pelaksanaan pengadaan barang/jasa dan kompetensi yang dibutuhkan oleh ASN (Aparatur Sipil Negara) sebagai KPA pada pemerintah daerah provinsi Sumatera Barat. &nbsp;Suatu penelitian analisis kualitatif deskriptif berdasarkan hasil wawancara, observasi, angket serta pengamatan dan pengalaman peneliti selama menjabat selaku pengelola pengadaan barang dan jasa di daerah Provinsi Sumatera Barat. Hasil penelitian yang diperoleh menyebutkan bahwa penyelenggaran pengadaan barang dan jasa pada pemerintah daerah Sumatera Barat belum terlaksana secara efektif, efisien dan akuntabel serta belum dapat mencapai tujuan pengadaan, dibutuhkan penanganan oleh ASN sebagai KPA yang memiliki Kompetensi dibidang Penggadaan Barang/Jasa.</p> Nasridal Patria ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/870 Tue, 12 Jan 2021 00:00:00 +0700 PEMBIAYAAN MUDHARABAH BANK SYARIAH DALAM MEWUJUDKAN TUJUAN EKONOMI ISLAM http://journal.stiemb.ac.id/index.php/mea/article/view/866 <p><em>The purpose of this study is to analyze the implementation of mudharabah in Islamic bank financing products in order to achieve the goals of Islamic economics. This research uses a descriptive exploratory qualitative approach. This research is a literature study which is conducted exploratively. The results show that the goal of an Islamic bank should be an institution that introduces the objectives of Islamic economics. Islamic banking institutions must uphold social goals and promote Islamic values ​​to staff, customers and the general public, including contributing to the social welfare of society, promoting sustainable development and reducing poverty. The most appropriate product to be developed at a sharia bank that is in line with the objectives of the Islamic economy is mudharabah based financing. Although there are challenges in its implementation, in mudaraba there are two agreements that can be made to overcome it, namely mudarib is asked to contribute capital and mudharib is asked to share in the loss to a certain extent.</em></p> Agus Koni, Irma Mandasari Hatta, Juhadi ., Wawan Kurniawan, Ade Albayan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/866 Wed, 13 Jan 2021 00:00:00 +0700 PENGARUH KELAS SOSIAL, PENGALAMAN DAN GAYA HIDUP TERHADAP PERILAKU PENGGUNAAN KARTU KREDIT http://journal.stiemb.ac.id/index.php/mea/article/view/868 <p><em>The purpose of this study was to determine the factors that influence the behavior of using credit cards based on social class, experience and lifestyle of Bank Danamon consumers simultaneously and partially. The method used in this research is inferential statistics, while the type of research used is descriptive verification research. The sample in this study were Bank Danamon credit card users, the sampling technique used was Slovin. The results showed that in general Social Class, Consumer Experience and Lifestyle on Bank Danamon Credit Card Usage Behavior is good. There is a significant influence between Social Class, Consumer Experience and Lifestyle on the Behavior of Using Bank Danamon Credit Cards simultaneously. Partially, there is a significant influence between the Consumer Experience variable on the Bank Danamon Credit Card Usage Behavior. There is a partially insignificant influence between Social Class on Bank Danamon Credit Card Use Behavior, there is an insignificant influence of Lifestyle on Bank Danamon Credit Card Use Behavior.</em></p> Opan Arifudin, Juhadi ., Yayan Sofyan, Rahman Tanjung, Fenny Damayanti Rusmana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/868 Thu, 14 Jan 2021 00:00:00 +0700 Analisis Perencanaan dan Penganggaran dalam Pembangunan http://journal.stiemb.ac.id/index.php/mea/article/view/869 <p><em>This research is not seen from the political context and only looks at the administrative context using qualitative descriptive methods with primary data procedures, secondary data and data obtained from observation by reviewing planning and budgeting documents or documents related to this research, with research documents (interview ) and a questionnaire was conducted to determine the priority weight of the planning and budgeting consistency factors of the Tarakan City DPUTR. The selection of informants was carried out by purposive sampling. Furthermore, the data analysis technique used the planning and budgeting matrix (MKPP). Consistency factors will be analyzed through the AHP (Analytical Hierarchy Process) to determine the priority weights of each parameter of planning and budgeting consistency factors. Research findings from the results of the planning and budgeting matrix (MKPP) in regional development planning have found inconsistencies or levels of consistency that are strong. poor with a consistency level of 0% (100% inconsistency) in the DPUTR mission with the Tarakan City RPJMD mission, while the highest level of consistency was in the DPUTR's vision with the Tarakan City RPJMD vision with a consistency level of 100% (0% inconsistency). Furthermore, the consistency of the highest activity program in the RPJMD document with the Strategic Plan is 88% (inconsistency level 12%) with a very good category, while the lowest level of consistency of activity programs in the DPUTR Strategic Plan document with the DPUTR Renja is 31% (69% inconsistency) with a bad category .</em></p> Puji Wiyono, Milwan ., Ayuning Budiati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/869 Fri, 15 Jan 2021 00:00:00 +0700 PENGARUH MOTIVASI DAN PENGALAMAN KERJA TERHADAP PRODUKTIVITAS GURU http://journal.stiemb.ac.id/index.php/mea/article/view/871 <p>Produktivitas kerja karyawan merupakan suatu akibat dari persyaratan kerja yang harus dipenuhi oleh setiap karyawan. Setiap organisasi termasuk lembaga pendidikan membutuhkan karyawan yang produktif dalam mencapai tujuan lembaga pendidikan. Persyaratan itu merupakan kesediaan karyawan untuk bekerja dengan penuh semangat dan tanggung jawab. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi secara parsial terhadap produktivitas kerja, untuk mengetahui pengaruh pengalaman kerja secara parsial terhadap produktivitas kerja dan untuk mengetahui pengaruh motivasi dan pengalaman kerja secara simultan terhadap produktivitas kerja Guru pada Madrasah Tsanawiyah pejuang 45 Subang. Metode Penelitian ini termasuk dalam kategori penelitian hubungan/korelasional dengan menggunakan pendekatan kuantitatif. Hubungan korelatif mengacu pada kecenderungan bahwa variasi suatu variabel diikuti variasi lainnya. Sedangkan Alat analisis yang digunakan adalah Analisa Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa secara bersama-sama (simultan) dengan &nbsp;nilai F-hitung 26.870 dan nilai Sig 0.000 lebih kecil dari 0.05 yang berarti &nbsp;Motivasi dan Pengalaman Kerja berpengaruh signifikan terhadap produktifitas Guru pada Madrasah Tsanawiyah pejuang 45 Subang.</p> Imam Hambali ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/871 Mon, 18 Jan 2021 00:00:00 +0700 PENGARUH STRES KERJA, KOMPENSASI , SERTA LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN INSTALASI PENGOLAHAN AIR LIMBAH SEWON http://journal.stiemb.ac.id/index.php/mea/article/view/722 <p><em>The success of Sewon Wastewater Treatment cannot be separated from the performance of its employees. Productive human resource performance is created if the work environment is conducive, gets appropriate compensation and the company can anticipate work stress. Work stress, compensation, work environment greatly affect the success of employee performance at the Sewon Wastewater Treatment Plant. The sample method is non-probability with a saturated sample. The number of questionnaires processed was 49 of the 82 questionnaires distributed. The findings show that work stress is negative for employee performance, then compensation and work environment have a positive and significant impact on employee performance.</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em><strong><em>Keywords</em></strong><em>: work stress, compensation, work environment, and employee performance</em></p> Sandyka Yanuar Saleh, Kusuma Chandra Kirana, Jajuk Herawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/722 Mon, 18 Jan 2021 00:00:00 +0700 OPTIMIZING THE ROLE OF COMMUNITY-BASED COOPERATIVES IN REDUCING BANK EMOK FLENDER PRACTICE IN SUKABUMI CITY http://journal.stiemb.ac.id/index.php/mea/article/view/705 <p><em>Increasing the competitiveness of cooperatives in this modern era is demanded by all parties to carry out optimization activities in increasing the role of cooperatives. So that people with low income levels are currently having trouble finding partners to get loan assistance to meet their needs immediately met without complicated requirements and not related to emok bank loan sharks who are mushrooming in the community. However, in reality, people tend to think that emok banks are the same as cooperatives. </em><em>The purpose of this research is that the cooperative has a proper role in accordance with the cooperative law and can play an optimal role in improving and assisting the community in meeting their needs and reducing the practice of bank moneylenders in Emok. The method used in this research is the comparative causal method which aims to compare the similarities and differences between the Bank of Emok and the cooperative. The sampling technique uses Nonprobability Sampling with accidental sampling techniques in the Sukabumi community who use the services of the Cooperative and Bank Emok, totaling 97 people. </em><em>The analysis technique to test the hypothesis using the independent sample t-test. The results of this study indicate that there are significant differences between Emok Bank and the cooperative.</em></p> Wawan Ruswandi, Rizal Zaelani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/705 Mon, 18 Jan 2021 00:00:00 +0700 SURVIVABILITY USAHA MIKRO KECIL DAN MENENGAH, ADOPSI MEDIA SOSIAL SEBAGAI MEDIA PEMASARAN http://journal.stiemb.ac.id/index.php/mea/article/view/703 <p>Social media is an effective means of communication in building marketing communications. The use of social media as a marketing platform must be utilized by MSME entrepreneurs in Indonesia, in increasing survivability and maximizing sales. As a strategic sector, MSMEs must be able to compete in the era of economic digitalization. The theoretical model uses the Technology, Organizational, Environment (TOE) framework, to measure the factors of social media use by MSME business actors, and how the effectiveness of social media platforms as marketing media.<br>The conclusive method used in the research approach aims to test the basic assumptions that have been formulated. The data used in this study are primary data as respondents for MSME business actors, and based on the characteristics of the availability of the data used is Cross Section data. The research population of micro and small business owners, the sampling technique used is probability sampling.</p> Indra Permadi, Eva Fathussyaadah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/703 Tue, 19 Jan 2021 00:00:00 +0700 PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN PENGHINDARAN PAJAK SEBAGAI VARIABEL PEMODERASI http://journal.stiemb.ac.id/index.php/mea/article/view/763 <p><em>Coal companies are a business sector with very high prospects and also generate fantastic economic value. Company performance is one of the factors to measure the success of the implementation of financial functions within the company so that GCG in the company is implemented. The high economic value generated by coal companies is not directly proportional to the contribution of taxes paid. The low ratio of taxes paid proves an indication of tax avoidance. This research was conducted on 13 coal industries with a study period of 2016 - 2019. The results of the hypothesis test explain that tax avoidance is considered to affect a moderation predictor in the research conducted.</em></p> Uning Fiyati, Yefta Andi Kusnoegroho ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/763 Thu, 21 Jan 2021 00:00:00 +0700 UNSUR PENENTU PENINGKATAN KINERJA MANAJERIAL PT POS INDONESIA (PERSERO) http://journal.stiemb.ac.id/index.php/mea/article/view/680 <p><em>This study aims to examine the effect of total quality management, work motivation and locus of control on managerial performance. The data was collected through a questionnaire which was distributed directly to the sample with a saturated sample technique to 45 PT Pos Indonesia (Persero) managerial staff. Data analysis using multiple linear regression approach. The results of the study found that total quality management, work motivation and locus of control significantly affect managerial performance.</em></p> Orfyanny S. Themba, Asbi Amin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/680 Sat, 23 Jan 2021 00:00:00 +0700 ALOKASI BIAYA LINGKUNGAN UNTUK PENGELOLAAN SUMBER DAYA BERKELANJUTAN MENGGUNAKAN THEORY OF PLANNED BEHAVIOR http://journal.stiemb.ac.id/index.php/mea/article/view/714 <p>This study aimed to describe the sustainable resource management implementation and to analyze the company's actions in allocating environmental costs. The research was conducted from August to November 2020 at PT. Semen Tonasa and PT. Semen Bosowa Maros. The research method was using qualitative methods with triangulation techniques (literature study, observation, and in-depth interviews). The analytical tool has used the Theory of Planned Behavior with three parameters, namely attitudes, subjective norms, and behavior control. The results showed that the companies had implemented sustainable resource management by triple bottom line (economic, social, environmental). The company allocated environmental costs but with a different disclosure technique where PT. Semen Tonasa prepared it separately in the form of a Sustainability Report and PT. Semen Bosowa Maros still included in the annual financial report. Based on the analysis using TPB, it can be seen that the company's belief in the urgency of environmental and public health issues is the basis for the company's attitude in allocating environmental costs. Regarding subjective norms, the two companies try to respond to community demands while maintaining the demand for environmental sustainability for sustainable production. The technological readiness of the two companies has met the standards for production but PT. Semen Tonasa has a better readiness level to allocate environmental costs.</p> Nur Hidayah, Dara Ayu Nianty ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/714 Sat, 23 Jan 2021 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CUSTOMER SATISFACTION MENUJU CUSTOMER LOYALTY PADA APLIKASI POINT OF SALES (POS) XYZ DI JABODETABEK http://journal.stiemb.ac.id/index.php/mea/article/view/758 <p style="text-align: justify; layout-grid-mode: char;"><span class="ListParagraphChar"><em><span style="font-size: 11.0pt;" lang="EN-US">Cashier application technology has evolved along with technological developments. MSMEs that focus on growing into profitable businesses are aware of the importance of using Point of Sale (POS). POS XYZ provides MSMEs benefits in managing sales. The number of MSMEs that have not used POS is an opportunity for XYZ to develop a business. It is necessary to investigate the factors that affect the loyalty of POS XYZ users. Apart from that, there is no research that examines the effect of price perception, risk perception, trust, e-service quality, and customer satisfaction on customer loyalty of POS XYZ. This study aims to examine MSMEs customer loyalty when using POS XYZ in Jabodetabek. Data were collected from 200 POS XYZ user questionnaires in Jabodetabek. The method used is quantitative. The data in the analysis is using structural equation modeling. This study aims to help XYZ develop business by looking at the factors that influence loyal customers. This study found a positive influence between perceived price, perceived risk, trust, and e-service quality towards customer satisfaction, as well as a positive influence between perceived price and customer satisfaction towards customer loyalty. In addition, this study found no influence between trust and e-service quality on customer loyalty.</span></em></span></p> Verawati Kanesia Shaupindo, Muhammad Adi Yulian, Rano Kartono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/758 Tue, 26 Jan 2021 00:00:00 +0700 PENGARUH FAKTOR FRAUD RISK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN TERINDEKS LQ-45 PERIODE 2014-2019 http://journal.stiemb.ac.id/index.php/mea/article/view/776 <h1>&nbsp;</h1> Yulia Sesaria, Gusganda Suriamanda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/776 Wed, 27 Jan 2021 00:00:00 +0700 PENGARUH GAYA HIDUP DAN PROMOSI TERHADAP KEPUTUSAN PENGGUNAAN DOMPET DIGITAL DANA DI KABUPATEN KARAWANG http://journal.stiemb.ac.id/index.php/mea/article/view/790 <p>&nbsp;</p> <p><em>People's life always adapts to the extraordinary flow of information and technology, technological developments have a major influence on the way humans transact financially, namely wanting the availability of practical and fast payments. In meeting the lifestyle needs of all users, DANA is here as a tool to fulfill payment transactions. Promotion is also the company's main focus to create purchasing decisions for users.</em></p> <p><em>The purpose of writing in this study is to analyze the influence of lifestyle and promotion on purchasing decisions on the DANA digital wallet in Karawang Regency. This research was conducted using quantitative research methods. The research sample consisted of 100 samples where the sampling system used random sampling.</em></p> <p><em>From the results of data analysis in this study showed a partial influence between lifestyle on purchasing decisions by 54.4% and promotion on purchasing decisions by 14.5%. The simultaneous influence of lifestyle and promotion on purchasing decisions with a determination coefficient of 68.9% on the DANA digital wallet in Karawang Regency. SPSS version 16</em></p> Julia Valdah Ariany Abdillah, Jijah Hilyatul Ajijah, Dede Nuryati, Ajat Sudrajat ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/790 Thu, 28 Jan 2021 00:00:00 +0700 PELAKSANAAN PENGAWASAN FUNGSIONAL PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI MALUKU UTARA http://journal.stiemb.ac.id/index.php/mea/article/view/793 <p><em>The phenomenon that becomes the object of this study is the implementation of functional supervision by the Financial and Development Supervision Agency (Indonesian: </em><em>Badan Pengawasan Keuangan dan Pembangunan </em><em>(BPKP)</em><em>&nbsp;of North Maluku. The purpose of this study was to describe the implementation of functional supervision. This study applied a quantitative method with a descriptive analysis approach. Data were collected using a literature study, observation, and questionnaires. The population in this study was 96 employees of the Financial and Development Supervision Agency of North Maluku. The samples in this study were 96 respondents selected using the census technique. The results indicated that the implementation of functional supervision by the Financial and Development Supervision Agency of North Maluku is quite high with an average score of 3.52. This means that the implementation of functional supervision by the Financial and Development Supervision Agency of North Maluku is in a good category.</em></p> <p style="text-align: justify;"><em>&nbsp;</em></p> Suwandi S. Sangadji, Iriyani Abd. Kadir, Fitriyah Astri, Abd. Kadir Ali, Yusuf Yusuf ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/793 Thu, 28 Jan 2021 00:00:00 +0700 ANALISIS DAMPAK PENGELOLAAN WISATA MINAT KHUSUS TERHADAP EKONOMI DAN SOSIAL BUDAYA MASYARAKAT NAGARI AIR BATUMBUK KABUPATEN SOLOK http://journal.stiemb.ac.id/index.php/mea/article/view/873 <p>Objek Wisata minat khusus jalur pendakian gunung Talang melalui Air Batumbuk merupakan objek wisata yang masih tergolong baru beroperasi, yakni sekitar tahun 2012. Untuk tetap eksisnya objek Wisata minat khusus diperlukan tata kelola yang baik. Penelitian &nbsp;ini &nbsp;bertujuan &nbsp;untuk &nbsp;mengetahui &nbsp;Tata kelola objek wisata minat khusus jalur pendakian gunung Talang secara inklusif dan dampak yang ditimbulkan.&nbsp;Lokasi penelitian&nbsp;di&nbsp;Kecamatan gunung Talang, Kabupaten Solok, Provinsi&nbsp;Sumatera Barat.&nbsp;Pemilihan lokasi&nbsp;ini&nbsp;dilakukan&nbsp;secara sengaja&nbsp;(Purposive)&nbsp;dengan&nbsp;pertimbangan&nbsp;pengelolaan telah dilakukan secara mandiri dan terjadinya&nbsp;peningkatan&nbsp;kunjungan &nbsp;wisatawan secara fluktuatif dari&nbsp;tahun&nbsp;2012-2019&nbsp;akan&nbsp;tetapi&nbsp;belum adanya model &nbsp;pengelolaan yang akan di pakai serta bentuk dampak yang ditimbulkan dari pengelolaan objek wisata minat khusus tersebut. Penelitian &nbsp;ini &nbsp;menggunakan &nbsp;metode &nbsp;deskriptif&nbsp;kualitatif&nbsp;dengan desain studi&nbsp;kasus&nbsp;yang&nbsp;dilengkapi&nbsp;dengan&nbsp;survei/sensus&nbsp;(<em>sur</em><em>ve</em><em>y</em><em>&nbsp;</em><em>wit</em><em>h</em><em>i</em><em>n</em><em>&nbsp;</em><em>c</em><em>ase</em><em>&nbsp;</em><em>s</em><em>t</em><em>ud</em><em>y</em>), sebagai alat dalam pengumpulan &nbsp;data&nbsp;primer&nbsp;dan&nbsp;data&nbsp;sekunder.&nbsp;Data&nbsp;primer&nbsp;diperoleh melalui&nbsp;informasi&nbsp;yang dikumpulkan&nbsp;dari&nbsp;responden&nbsp;dengan&nbsp;menggunakan&nbsp;kuesioner&nbsp;terstruktur&nbsp;yang&nbsp;meliputi&nbsp;identitas&nbsp;responden,&nbsp;data atraksi, aksesbilitas, amenitas dan ansilari.&nbsp;Dan&nbsp;data&nbsp;sekunder&nbsp;diperoleh&nbsp;dari&nbsp;Kantor&nbsp;Wali nagari, Kantor Camat&nbsp;dan instansi &nbsp;terkait. &nbsp;Data &nbsp;yang &nbsp;diperoleh &nbsp;dianalisis &nbsp;dengan &nbsp;menggunakan Pola data, Tabulasi dan triangulasi data. Hasil penelitian menunjukkan bahwa&nbsp;Pengelolaan objek wisata minat khusus dari aspek atraksi, aksesibilitas, amenitas dan ancilari telah dilaksanakan dengan pendekatan inklusif. Artinya keterlibatan masyarakat (pokdarwis) sangat berperan dalam pengelolaan jalur objek wisata minat khusus. Dengan pengelolaan yang inklusif maka dampak yang dirasakan langsung oleh masyarakat diantaranya peningkatan pendampatan dari semula yang hanya bersumber dari sektor pertanian hortikultura dan Perkebunan bertambah dengan pendapatan usaha di sektor pariwisata. Disamping bertambahnya pendapatan masyarakat sekitar, juga bertambahnya lapangan pekerjaan baru disektor pariwisata diantaranya; pokdarwis, porter, pemandu wisata, jasa parkir, rental accesoris, &nbsp;&nbsp;warung makanan, tenaga medis. Sementara untuk dampak lingkungan dan sosial tidak berpengaruh negatif kepada keberadaan objek wisata, artinya dampak yang ditimbulkan tidak signifikan.</p> Sapardi ., Endry Martius, Erwin . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/873 Mon, 01 Feb 2021 00:00:00 +0700 ANALISIS RBC DENGAN RASIO PENCAPAIAN DAN METODE STRESS TESTING: STUDI KASUS ASURANSI JIWA DI INDONESIA http://journal.stiemb.ac.id/index.php/mea/article/view/828 <p>Aims to identify components of risk based capital and analyze the causal relationship between credit and market risk ratios. This study analyzes the risk components of RBC to see the phenomenon of the composition of risk in each quarterly period. Supporting analysis with stress testing was also carried out using testing with Engle Granger Cointegration to estimate cointegration between variables. The VAR Model is also used to estimate the long-term causality relationship and the Impulse Response Function (IRF) and Vector Decomposition is used to analyze the short-term dynamics among variables.</p> <p>The study found that market risk which has the largest proportion and credit risk which has a smaller proportion than market risk. The effect of these two risks is supported by the findings that the variables are integrated in order 1 or I(1), and there is no cointegration among variables. Furthermore, the results of the VAR Model show that credit risk has more impact on the solvability ratio. Then, the IRF/VDC test results prove a strong causal relationship between the solvability ratio and the credit risk.</p> Anasthacia ., Chaerunnisa Widiani, Nathasya Christo, Maharmabi Dwi, Dewi Hanggraeni ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/828 Tue, 02 Feb 2021 00:00:00 +0700 KUALITAS PRODUK DAN SALURAN DISTRIBUSI SEBAGAI FAKTOR DOMINAN DALAM KEPUTUSAN PEMBELIAN AIR MINUM DALAM KEMASAN (AMDK) DI BANDUNG RAYA http://journal.stiemb.ac.id/index.php/mea/article/view/880 <p>Rumusan masalah dalam penelitian ini adalah keputusan untuk membeli air minum dalam kemasan. Metode penelitian menggunakan metode deskriptif dan verifikatif dengan teknik analisis jalur. Sampel sebanyak 88 agen penjualan AMDK di Bandung Raya. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan kualitas produk dan saluran distribusi berpengaruh positif dan signifikan terhadap keputusan pembelian AMDK Stream sebesar 70,2%. Secara parsial, kualitas produk mempengaruhi 40,5% dan saluran distribusi sebesar 29,5%. Kesimpulannya adalah keputusan pembelian AMDK Stream menjadi pilihan agen penjualan di Bandung Raya karena kualitas produk dan jalur distribusinya sangat diperhatikan oleh perusahaan.</p> Itto Turyandi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/880 Tue, 02 Feb 2021 00:00:00 +0700 ACCOUNTANT PROFESSION: FUNCTION, ROLE AND HIS ORDER DURING THE INDUSTRIAL REVOLUTION 4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/698 <p>In the Industrial revolution 4.0, there was a remarkable shift in various fields of science and profession, for which the workings and practices of accountants needed to be changed to improve the quality of services and the use of cloud computing as well as global expansion through online communication. Accounting and the accounting profession must keep up with the times, should not be left behind and abandoned. Accounting and accounting professions in addition to having a vision in the future – predictive, also have to adapt to the changing system that develops, so that it can connect with the outside world and provide benefits and continue to be relevant and present. The digital industry era was able to eliminate 1 to 1.5 million jobs from the range of 2015-2025, due to human factors replaced with automation machines globally. The challenge of today's professional accountants is to find the right formulation to maintain accountability in the face of increasingly difficult technological developments and innovations. Surely the greater the risk of not being able to be mapped.</p> <p>&nbsp;Conventional asset assessment will shift to intangible asset assessment along with the development of technology and innovation. The role of professional accountants unravels the problem by providing solutions with independence and love for the country into clarity to contribute to realizing a prosperous society, therefore accountants must be professional by improving expertise. This research aims to explore the Functions, Roles, and Challenges of the accountant profession in Industrial Revolution 4.0</p> Revi Candra, Elmiliyani Wahyuni, Khairulis Shobirin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/698 Sat, 06 Feb 2021 00:00:00 +0700 THE IMPACT OF ETHICAL ENVIRONMENT ON BUDGET GAMING BEHAVIOUR http://journal.stiemb.ac.id/index.php/mea/article/view/766 <p class="Abstract" style="margin-bottom: 0cm; text-indent: 1.0cm; line-height: 150%;"><span style="font-size: 12.0pt; line-height: 150%; color: black; font-weight: normal;" lang="EN-US">Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed by partial least square. The results indicate that the ethical environment has a positive effect on trust; trust negatively affects the budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization.</span></p> debbianita debbianita ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/766 Sat, 06 Feb 2021 00:00:00 +0700 IMPLEMENTASI ATAS PEMBERIAN INFORMASI DAN BUKTI/KETERANGAN DALAM HAL AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN http://journal.stiemb.ac.id/index.php/mea/article/view/784 <p>This study aims to further examine how the application of requests and provision of information and / or evidence or information in the context of implementing access to financial information for tax purposes at the North Malang Pratama Tax Office, namely by comparing the suitability of the application of requests and provision of information and / or evidence or information. at the North Malang Primary Tax Office with applicable rules and identifying obstacles and supporting factors for requests and providing information and / or evidence or information at the North Malang Primary Tax Office. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. IBK requests related to audits are carried out by the Head of KPP through the Regional Office of the DJP East Java III and tax collection by the Head of KPP. Implementers of this rule, namely tax auditors and tax bailiffs, have also implemented this rule in accordance with their duties and authorities in the context of implementing access to financial information for tax purposes. Meanwhile, the provision of IBK from LJK, other LJK, and / or other entities has been implemented, particularly banking as the storage of financial information for customers. As many as 100% response letters from banks were for examination purposes while 66.67% response letters from banks were for collection purposes. In the case of IBK granting, the tax authorities have carried out according to the procedures contained in SE 16 of 2017. Thus, the results of requests for information and / or evidence or information can increase tax revenue for the tax office.</p> Agus Bandiyono, Dhanny Andriani Karimah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/784 Tue, 09 Feb 2021 00:00:00 +0700 THE EFFECT OF MURABAHAH AND MUDHARABAH INCOME ON RETURN ON EQUITY OF PT BANK SYARIAH MANDIRI IN 2017 - 2019 http://journal.stiemb.ac.id/index.php/mea/article/view/867 <p>The study aims to test the influence of murabahah and mudharabah on Return on Equity on Bank Mandiri Syariah in Indonesia. In this study, the data used are secondary data, in each monthly financial statement (balance sheet and income statement) in the period January 2017 - December 2019 at Bank Mandiri Syariah. The Financial Report has been published by Bank Mandiri's official website. The results showed that murabahah and mudharabah influenced The Return on Equity of Bank Mandiri Syariah in Indonesia. The results of the simultaneous tests of murabahah and mudharabah turned out to have a significant positive effect on equity returns.</p> Nabilla Nur'Azizah Aprilliyanti, Nana Diana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/867 Tue, 09 Feb 2021 00:00:00 +0700 ANALYSIS OF THE INFLUENCE OF INCENTIVES AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE OF GUNAWANGSA GROUP SURABAYA http://journal.stiemb.ac.id/index.php/mea/article/view/877 <p>This research aims to identify the effect of incentives and work motivation on the performance of employees of Gunawangsa Group Surabaya. This research method used quantitative descriptive. The population in this research is all employees of Gunawangsa Group Surabaya. The illustration of this research is 65 people. Taking illustrations using the saturated sampling method (total sampling). Information was collected using a questionnaire form. The analysis of information in this research uses multiple linear regression analysis methods and is processed using the SPSS 16 application. The results of this research show that incentives do not affect the employee performance of Gunawangsa Group Surabaya, indicated by the t value is smaller than the t table value (0.138 &lt;1.990 ). Work motivation has a significant influence on the employee performance of Gunawangsa Group Surabaya, this is indicated by the t value is greater than the t table (2,960&gt; 1,990). Incentives and work motivation simultaneously have a significant effect on the performance of Gunawangsa Group Surabaya employees, indicated by the calculated F value are greater than the F table value (6,017&gt; 3.07) with a significance level of 5%.</p> <p>&nbsp;</p> <p>&nbsp;</p> Priyo Utomo, Syamsul Arifin; Indah Setyowati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/877 Tue, 09 Feb 2021 00:00:00 +0700 PREDICTION OF FINANCIAL DISTRESS IN CIGARETTE SUBSECTOR FOR 2015-2018 WITH ALTMAN Z-SCORE AND SPRINGATE METHODS http://journal.stiemb.ac.id/index.php/mea/article/view/595 <p><em>This study aims to analyze the prediction of financial distress in the cigarette sub-sector companies listed on the IDX for the 2015-2018 period. This type of research uses a descriptive quantitative approach. The population in the study were all companies in the cigarette sub-sector, amounting to 4 companies. Determination of the sample using purposive sampling. Data collection techniques use documentation and secondary data from financial reports for the 2015-2018 period. This research is calculated using the Altman Z-Score and Springate formula. The results of this study describe the prediction of bankruptcy or financial distress using the Altman Z-Score method where in 2015 there were 1 red company (distress zone), 1 gray company (gray area), and 2 green companies (safe zone). In 2016-2018 there were 1 gray company (gray area), and 3 green companies (safe zone). Meanwhile, in the financial prediction using the Springate method, all cigarette sub-sector companies for the 2015-2018 period are in the healthy category or have no financial problems.</em></p> Nabil Djafar Sidik, Novi Permata Indah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/595 Wed, 10 Feb 2021 00:00:00 +0700 EFEKTIVITAS IMPLEMENTASI PP 23 TAHUN 2018 TENTANG PPh FINAL UMKM PADA KPP PRATAMA CIAWI BOGOR http://journal.stiemb.ac.id/index.php/mea/article/view/648 <p><strong><em>ABSTRACT</em></strong></p> <p><em>The research objective is to investigate the extent to which the final income revenue target of Government Regulations number 23 of 2018 has been achieved, the growth rate of the number of MSME taxpayers that has been achieved, the growth rate of MSME final taxe income revenue that has been achieved and the extent to which the MSME Final income tax contribution after the enactment of Government Regulations number 23 of 2018 towards the total income tax revenue at KPP Pratama Ciawi Bogor. The research method used is a descriptive qualitative approach. Data collection techniques using interview techniques, documentation and literature study.</em><em>The results of the study show that the effectiveness of the final income tax acceptance 23/2018 that has been achieved by KPP Pratama Ciawi Bogor cannot be measured, this is because since the enactment of Government Regulations number 23 of 2018, namely as of July 1, 2018 until the end of 2019, KPP Pratama Ciawi Bogor, there is no specific target for MSME final tax revenue. The growth rate of the number of MSME taxpayers that has been achieved after the enactment of Government Regulations number 23 of 2018 at KPP Pratama Ciawi Bogor has increased by 3,283 MSME taxpayer or by 45%. The growth rate of MSME Income tax revenue that has been achieved after the enactment of PP 23 year 2018 in the period 1 July 2018 to 31 December 2019 at KPP Pratama Ciawi Bogor has decreased in value of Rp. -2,168,226,857 or 11.14%. The contribution of the final income tax to MSME turnover since the enactment of Government Regulation No. 23/2018. The total income tax revenue for MSMEs that was paid alone in a period of 1.5 years at KPP Pratama Ciawi Bogor was 3.19% and decreased in contribution by 0.85%.</em></p> <p><em>Keywords: Taxation, MSME Final Tax, Government Regulation Number 23 of 2018, MSME.</em></p> Hadi Sutomo, iis wahyuni ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/648 Wed, 10 Feb 2021 00:00:00 +0700 PENGARUH MODAL KERJA, PENJUALAN, HUTANG DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PROPERTI DAN REAL ESTATE http://journal.stiemb.ac.id/index.php/mea/article/view/717 <p>The purpose of this research is to find out whether there is an effect of working capital, sales, debt and company size on profitability in property and real estate companies listed on the Indonesia Stock Exchange for the period 2014-2018 using the t and F test. A population of 52 companies were searched using purposive sampling so that the sample amounted to 33 with a total of 165 data. Data analysis was tested by multiple regression which fulfilled classical assumptions. The conclusion of this study shows that partially there is no influence of the firm size variable on profitability, the variables that have a significant influence in a positive direction are sales, while the variables that have a negative effect on profitability are working capital and debt. Simultaneously, the four independent variables affect its profitability</p> Siti Dini, Felica Felica, Marsella Marsella, Jennifer Laurencia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/717 Wed, 10 Feb 2021 00:00:00 +0700 TAX AVOIDANCE DISKRIMINAN FACTOR: EMPIRICAL STUDY ON MANUFACTURING COMPANIES IN INDONESIA http://journal.stiemb.ac.id/index.php/mea/article/view/735 <p>This study aims to explain the factors that influence tax avoidance, such as corporate governance (which is proxied by using institutional ownership, managerial ownership, audit committee and executive compensation), leverage, fixed asset intensity and size. This research was conducted at manufacturing companies listed on the IDX in 2016-2019. The technique used in sampling is using purposive sampling. Data analysis was performed using linear regression. The results of the analysis show that only managerial ownership and leverage have an effect on tax avoidance and the effect is negative. Other variables such as institutional ownership, audit committee, executive compensation, size and intensity of fixed assets have no effect on tax avoidance.</p> Rahmawati Hanny Yustrianthe, Evi Grediani, Nanik Niandari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/735 Wed, 10 Feb 2021 00:00:00 +0700 ANALISIS HUBUNGAN ANTARA FINANCIAL LITERACY DAN FINANCIAL DISTRESS PADA GENERASI MILENIAL DI KOTA SEMARANG http://journal.stiemb.ac.id/index.php/mea/article/view/810 <p>Tujuan penelitian ini adalah untuk mengetahui hubungan antara <em>financial literacy</em> dan <em>financial distress</em> pada generasi milenial di Kota Semarang. Penelitian ini menggunakan pendekatan metode kuantitatif. Data dikumpulkan melalui penyebaran kuesioner. Sampel penelitian diambil dengan pendekatan purposive sampling sebanyak 400 orang. Alat ukur pada penelitian ini menggunakan skala likert untuk variabel <em>financial literacy</em> dan skala The InCharge <em>Financial Distress</em>/<em>Financial Well-being</em> (IFDFW) untuk variabel <em>financial distress</em>. Teknis analisis menggunakan analisis deskriptif dan analisis korelasi <em>pearson product moment</em>. Berdasarkan hasil yang diperoleh tingkat <em>financial literacy</em> pada generasi milenial di Kota Semarang tinggi dan tingkat <em>financial distress</em> pada generasi milenial di Kota Semarang sedang. Selain itu, penelitian ini menunjukan bahwa terdapat hubungan positif yang rendah antara <em>financial literacy</em> dan <em>financial distress</em> pada generasi milenial di Kota Semarang.</p> Vania Fahranisa Isanti, Andrieta Shintia Dewi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/810 Wed, 10 Feb 2021 00:00:00 +0700 ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NO. 72 PADA PENJUALAN EKSPOR UDANG PT. MADSUMAYA INDO SEAFOOD http://journal.stiemb.ac.id/index.php/mea/article/view/863 <p style="margin: 0px 0px 10.66px; text-align: justify; line-height: normal;"><em><span style="margin: 0px; font-family: 'Times New Roman',serif; font-size: 12pt;">It is important for revenue recognition to be recognized at the right time for the occurrence of an income generating economy, so as not to cause misinformation presented in the profit and loss statements when making decisions. The purpose of the research to find out how much revenue recognition at PT Madsumaya Indo Seafood is in accordance with PSAK No. 72, and also the presentation of financial statements of PT Madsumaya Indo Seafood has followed the accounting standars applied in Indonesia. The research method is a descriptive qualitative method, which analyzes the recognition of revenue from contracts with customers at PT Madsumaya Indo Seafood and compares it with PSAK 72. And the data types used are primary and secondary data. The result showed that the revenue recognition at PT Madsumaya Indo Seafood is not in line with the statement of Financial Accounting Standars No. 72 on shrimp export sales with payment without letter of credit.</span></em></p> Fitria Anggraini, Mu’minatus Sholichah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/863 Wed, 10 Feb 2021 00:00:00 +0700 PENGARUH MOTIVASI KERJA, KOMPETENSI, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI KEPUASAAN KERJA PT. WIBEE INDOEDU NUSANTARA (PUSTAKA LEBAH) DI JAKARTA http://journal.stiemb.ac.id/index.php/mea/article/view/909 <p>Faktor yang mempengaruhi pencapaian kinerja adalah faktor kemampuan dan faktor motivasi. Motivasi terbentuk dari sikap seorang pegawai dalam menghadapi situasi kerja.&nbsp;Motivasi merupakan kondisi yang menggerakkan diri pegawai yang terarah untuk mencapai tujuan organisasi. Sikap mental merupakan kondisi mental yang mendorong diri pegawai untuk berusaha mencapai prestasi kerja maksimal. Pegawai mampu mencapai kinerja maksimal jika memiliki motivasi tinggi.&nbsp;Penelitian ini menggunakan metode kuantitatif. pendekatan korelasi. Dalam penelitian ini, jenis data yang disajikan adalah data primer dan data skunder. Data primer dikumpulkan secara langsung dilapangan. Sumber data primer diperoleh dari hasil penyebaran kuesioner kepada koresponden. Kuesioner yang digunakan dalam penelitian ini berisi dua bagian utama. Dalam penelitian ini, data primer yaitu jawaban kuesioner dari koresponden sedangkan data sekunder yaitu data profil dan kondisi PT. Wibee Indoedu Nusantara.&nbsp;Metode yang digunakan adalah analisis-deskriptif. Hasil dari penelitian ini menunjukan bahwa motivasi kerja terbukti berpengaruh positif dan nyata terhadap kepuasan&nbsp;karyawan PT. Wibee Indoedu Nusantara.</p> Edi Sugiono, Sugito Efendi, Jamaluddin Al-Afgani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/909 Thu, 11 Feb 2021 00:00:00 +0700 PENDEKATAN MANAJEMEN STRATEGI DALAM PENGEMBANGAN SEKTOR UMKM DI KABUPATEN LAMONGAN http://journal.stiemb.ac.id/index.php/mea/article/view/636 <p>Penelitian ini bertujuan merumuskan model strategi pengembangan UMKM berbasis keunggulan bersaing. Metode penelitian yang digunakan adalah metode deskriptif kualitatif, yaitu melakukan identifikasi berkaitan dengan berbagai masalah yang dihadapi oleh UMKM di Kab. Lamongan dan menganalisisnya dengan menggunakan analisis SWOT, kemudian merumuskan model strategi untuk mengatasinya. Analisis QSPM digunakan untuk penentuan prioritas strategi. Populasi dalam penelitian ini meliputi seluruh UMKM yang berada di Kabupaten Lamongan. Teknik pengambilan sampel menggunakan <em>purposive sampling</em>. Hasil penelitian berupa model strategi pengembangan UMKM berbasis keunggulan bersaing. Berdasarkan analisis internal dan eksternal UMKM di Kab. Lamongan diperoleh hasil bahwa yang menjadi strategi utama adalah strategi pertahanan dan pemeliharaan dengan strategi yang digunakan adalah penetrasi pasar dan pengembangan produk. Prioritas strategi pengembangan yang dapat diterapkan UMKM di Kabupaten Lamongan adalah melakukan inovasi produk yang diolah; menjaga dan mempertahankan kualitas bahan baku, kualitas produk, dan harga yang tetap bersaing; serta meningkatkan sarana dan prasarana pengembangan UMKM.</p> Ika Purwanti, Umar Yeni Suyanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/636 Fri, 12 Mar 2021 00:00:00 +0700 PENGARUH CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN http://journal.stiemb.ac.id/index.php/mea/article/view/495 <p><em>This study aims to analyze the effect of corporate governance, financial distress, and company size on integrity of financial statements in property, real estate, and building construction companies listed in Indonesia Stock Exchange period of 2014-2018. The data used are secondary data obtained from annual reports and financial statements of companies in property, real estate, and building construction that have been audited and listed in Indonesia Stock Exchange period of 2014-2018. The sample technique used was purposive sampling to obtain 38 companies for five years therefore this study have 190 samples. Data analysis techniques used in this study are descriptive statistics analysis and panel data regression analysis using Eviews version 10 software. The results of this study indicates that institutional ownership, managerial ownership, audit committee, independent commissioners, financial distress, and firm size simultaneously affected the integrity of financial statements. The partial test results show that company size negatively affects the integrity of financial statements, while institutional ownership, managerial ownership, audit committees, independent commissioners, and financial distress do not affect the integrity of financial statements on property, real estate, and building construction companies that listed in Indonesia Stock Exchange for period 2014-2018.</em></p> Annisa Nurbaiti, Tri Utami Lestari, Nabilah Alyani Thayeb ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/495 Fri, 12 Feb 2021 00:00:00 +0700 ANALYSIS THE INFLUENCE OF THE STYLE OF LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT SARANA LINTAS COMPANY IN SURABAYA http://journal.stiemb.ac.id/index.php/mea/article/view/887 <p>The purpose of present research was to asses the impact of the style of leadership and organizational culture on employee performance at the Sarana Lintas Company in Surabaya. The method used in this research is quantitative and explanatory survey methods. In present research, population was the entire staff employees with a total 120 people in Sarana Lintas Company and a random sample of 55 people was taken. Several linear regression analysis techniques are used as the data analysis technique in present research. The findings of present research show that the leadership style variable (X1) obtained a coefficient of 0.410, t-count 3.148, also a significance value of 0.003, while organizational culture variable (X2) obtained a coefficient of 0.532, t-count was 4.107, and a meaning value of 0.000, and a leadership style variable (X1) and a cultural organization (X2) obtained a count value F of 64.967 and a meaning value of 0.000. The present research concludes that there is a meaningful and positive impact on the style of leadership and organizational culture variables on employee performance at the company.</p> <p>&nbsp;</p> <p>&nbsp;</p> Waloyo . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/887 Sat, 20 Feb 2021 00:00:00 +0700 PENGARUH KOMITMEN ORGANISASI, MOTIVASI, DISIPLIN, TERHADAP KEPUASAN KERJA DALAM PELAKSANAAN PERJANJIAN KERJA BERSAMA (PKB) DAN DAMPAKNYA TERHADAP KINERJA KARYAWAN PADA PT. PAKOAKUINA http://journal.stiemb.ac.id/index.php/mea/article/view/947 <p>Tujuan penelitian ini adalah untuk menganalisis pengaruh Komitmen Organisasi, Motivasi, Disiplin&nbsp;terhadap Kepuasan Kerja&nbsp;Dalam Pelaksanaan Perjanjian Kerja Bersama (PKB)&nbsp;Dan Dampaknya terhadap Kinerja Karyawan&nbsp;Pada PT. Pakoakuina. Sampel penelitian sebanyak 208 orang karyawan dipilih dengan simpel random sampling, Pengumpulan data menggunakan kuisioner dan Teknik Analisin menggunakan Teknik analisis Structural Equation Modelling (SEM). Hasil Penelitian membuktikan bahwa dari 10 hipotesis yang diteliti 7 hipotesis dari variable yang berhubungan langsung komitmen organisasi, motivasi, disiplin, kepuasan kerja, berpengaruh positif dan signifikan terhadap kinerja karyawan,dan 3 hipotesis yang melalui interpening kepuasan kerja&nbsp;berpengaruh negatif hasil penelitian ini berimplikasi terhadap komitmen organisasi, motivasi, disiplin, kepuasan kerja&nbsp;perlu ditingkatkan guna meningkatkan kinerja karyawan.</p> Edi Sugiono, Suryono Effendi, Bahtiar Alwan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/947 Mon, 22 Feb 2021 00:00:00 +0700 PENGARUH INTEGRITAS, OBJEKTIVITAS, KOMPETENSI TERHADAP KUALIATAS AUDIT PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI SUMATERA UTARA http://journal.stiemb.ac.id/index.php/mea/article/view/898 <p><em>This analysis is intended to be able to understand the Integrity,Objectivity, and Competence, of Audit Qualityat the Financial Supersiviory Agency Development, Representative Office of North Sumatra. The approach used in this analysis is a qualitative approach. There are 60 samples that complete this analysis. This study uses multiple linear regression so the result is Objectivity and Competence was have a significant effect on Audit Quality at the Financial Supervisiory Agency Development, Representative Office of North&nbsp; Sumatra.</em></p> Jessica Renta Junita Lase, Patricia Esther Clara OmpuSunggu, Wenny Anggresia Ginting ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/898 Wed, 24 Feb 2021 00:00:00 +0700 DIVIDEND POLICY, PROFITABILITY, AND CAPITAL STRUCTURE ON CORPORATE VALUE http://journal.stiemb.ac.id/index.php/mea/article/view/903 <p>The purpose of this study is to find out the effect of Dividend Policy and Profitability on Corporate Value with Capital Structure as a Mediator Variable in Coal Mining Companies listed on the IDX for the year 2017-2019. The number of sample taken is 22 companies with purposive sampling method. The analysis technique used is path analysis. Based on the analysis, it was found that Dividend Policy has a positive but not significant effect on the Capital Structure, Profitability has a significant positive effect on Capital Structure. Dividend Policy has a positive significant effect to Corporate Value, but Profitability and Capital Structure has a positive but not significant effect on Corporate Value. Capital Structure is unable to mediate between Dividend Policy on Corporate Value and unable to mediate Profitability on Corporate Value.</p> Michelle Sabatamia, Ramlon Marbun ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/903 Fri, 26 Feb 2021 00:00:00 +0700 PENGARUH PEMBIAYAN MURABAHAH, MUDHARABAH TERHADAP LABA BERSIH PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2019 http://journal.stiemb.ac.id/index.php/mea/article/view/908 <p><sub>&nbsp;</sub></p> <p>Penelitian ini bertujuan untuk menguji pengaruh &nbsp;pembiayaan <em>murabahah</em>&nbsp;dan <em>mudharabah</em>&nbsp;terhadap laba bersih Bank Umum Syariah &nbsp;di indonesia periode 2015 -2019. Teknik analisis data dalam penelitian ini adalah deksriptif verifikatif dengan pendekatan kuantitatif. Dalam penelitian ini sample penelitian yang digunakan sebanyak 40 sampel dari 8 perusahaan Bank Umum Syariah di indonesia periode 2015-2019. Dalam penelitian ini terdapat 5 data outlier sehingga data yang diperoleh semula 40 sampel menjadi 35 sampel. Hasil menunjukan bahwa (1) secara parsial terdapat pengaruh pembiayaan murabahah terhadap laba bersih &nbsp;(2) secara parsial tidak terdapat pengaruh pembiayaan mudharabah terhadap laba bersih (3) pembiayaan murabahah dan mudharabah berpengaruh signifikan secara simultan terhadap laba bersih.</p> Elena Rahmatika, Dailibas Dailibas, Isro'iyatul Mubarokah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/908 Sun, 28 Feb 2021 00:00:00 +0700 PENGARUH NILAI TUKAR (KURS) DAN INFLASI TERHADAP NILAI AKTIVA BERSIH REKSA DANA SYARIAH DI INDONESIA TAHUN 2015-2019 http://journal.stiemb.ac.id/index.php/mea/article/view/493 <p>Tujuan dari riset ini adalah untuk melakukan pengujian pada nilai tukar serta inflasi apakah terdapat pengaruh terhadap NAB Reksadana Syariah. Populasi yang dipakai di riset ini jumlahnya 265 Reksadana Syariah, dengan laporan NAB setiap bulannya selama periode 2015 hingga 2019 yang dipakai sebagai sampel yang didapatkan dari 54 Reksa Dana Syariah. Riset ini menggunakan metode analisis sebagai berikut, yaitu analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan analisis regresi linier berganda dibantu dengan aplikasi SPSS. Bersumber pada hasil pengujian menyimpulkan nilai tukar mempunyai pengaruh positif serta signifikan pada NAB Reksadana Syariah. Sedangkan inflasi mempunyai pengaruh negatif dan signifikan pada NAB Reksadana Syariah. Secara simultan nilai dan inflasi mempengaruhi secara signifikan pada NAB Reksa Dana Syariah.</p> Syntia Priyandini, Wirman Wirman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/493 Sun, 28 Feb 2021 00:00:00 +0700 THE EFFECT OF COMPENSATION, JOB SATISFACTION AND WORK MOTIVATION ON THE PERFORMANCE OF EMPLOYEES IN THE FINANCIAL SECTION BESTARI MULIA KRIAN http://journal.stiemb.ac.id/index.php/mea/article/view/864 <p>The function of this particular examine was actually towards analyze the impact of payment, task complete fulfillment, as well as worker inspiration on business efficiency at PT. Bestari Mulia Krian. Certainly there certainly are actually a number of elements that trigger higher or even reduced worker efficiency, within this particular situation the business have to offer comments that will certainly have actually an effect on business efficiency. The elements that impact worker efficiency within this particular examine are actually payment, task inspiration and complete fulfillment. The information utilized within this particular examine are actually main information acquired coming from dispersing questionnaires. Participants are actually workers of the financing division at PT. Bestari Mulia Krian, utilizing a sampling method. The analytical evaluation utilized is actually several direct regression evaluation. The outcomes of this particular examine suggest that the variables that impact the efficiency of workers of the monetary division at PT Bestari Mulia Krian are actually payment, task function inspiration, and complete fulfillment. Payment, task complete fulfillment, as well as function inspiration are actually variables that impact the efficiency of workers in the monetary division at PT. Bestari Mulia Krian.</p> Gusti Muchran Noor ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/864 Sun, 28 Feb 2021 00:00:00 +0700 PENGARUH WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, INVENTORY TURNOVER, RECEIVABLE TURNOVER DAN CURRENT RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 http://journal.stiemb.ac.id/index.php/mea/article/view/915 <p><em>The aim of this research to know the influence of Working Capital Turnover, DER, Inventory Turnover, Receivable Turnover and Current Ratio toward the profitability (ROA) of food and beverages companies in 2014-2018. The research approach is an associative research with causal properties. The total population of 20 companies was selected by purposive sampling which get the sample of 11 companies. The data analysis technique used is multiple linear regression analysis. The results of this study explain that partially Working Capital Turnover has a negative and significant impact on ROA, DER has a positive and significant impact on ROA, while Inventory Turnover, Receivable Turnover and Current Ratio have no significant impact on ROA. Simultaneously, the results of the determination coefficient test are 45.6% of the variation of profitability (ROA) which can be explained by the five independent variables.</em></p> Veronica Veronica, Tina Novianti Sitanggang ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/915 Thu, 04 Mar 2021 00:00:00 +0700 WORKSHOP PENERAPAN KONSEP PENDIDIKAN ANAK DAN REMAJA MENURUT AL-QUR’AN SURAT LUQMAN AYAT 12-19 PADA KELUARGA MAMPU DI KARAWANG JAWA BARAT http://journal.stiemb.ac.id/index.php/mea/article/view/956 <p>Dewasa ini, pendidikan anak dan remaja banyak menemui masalah. Hal ini diakibatkan situasi yang menggiring anak dan remaja untuk mengikuti trend hidup yang cenderung materialistis dan hedonis. Dalam konteks ini, keluarga mampu yang berlebih secara materi sangat menerima dampaknya. Mereka bisa mengikuti gaya hidup yang kurang baik itu jika tidak mendapat pendidikan yang baik dari lingkungan sekitarnyanya. Dalam hal ini peneliti memilih Q.S. Luqman untuk meneliti konsep pendidikan anak dan remaja pada keluarga mampu di Karawang, dengan penekanannya pada tujuan dan proses pendidikannya. Alasan pemilihan QS. Luqman adalah karena surat ini kerap dijadikan dasar dalam pembahasan pendidikan anak dan remaja karena di dalamnya memuat pendidikan aqidah, ibadah, akhlak maupun muamalah secara rinci dan mendalam. Sedangkan pemilihan Karawang sebagai tempat penelitian adalah karena angka kenakalan remaja di sana cukup tinggi, dan anak dari keluarga mampu di sana ikut terlibat di dalamnya. Oleh karena itu peneliti mencoba melihat masih relevankah Q.S. Luqman dalam menghadapi masalah-masalah yang dihadapi keluarga mampu, khususnya di Karawang, dengan mencoba mencari konsep pelaksanaan pendidikan anak yang tepat. Penelitian ini menggunakan kajian pustaka yang bersumber dari kepustakaan, baik primer maupun sekunder. Dalam pelaksanaannya, peneliti mengumpulkan data yang bercorak kualitatif yang dideskripsikan untuk kemudian dianalisis. Penelitian ini mengambil al-Qur'an sebagai pijakannya, dimana ayat-ayatnya tidak terlepas dari metode tafsir. Dalam hal ini metode tafsir yang digunakan adalah dengan pendekatan tafsir<em>&nbsp;</em>tematik<em>, </em>yaitu tafsir <em>mau</em><em><u>d</u></em><em>û’i,</em>didukung juga dengan tafsir <em>ijmali</em>&nbsp;dan tafsir <em>ta</em><em><u>h</u></em><em>lili</em>. Penelitian ini menyimpulkan bahwa konsep yang digunakan Lukman dalam melakukan pendidikan anak dan remaja adalah ‘<strong>Konsep Hikmah</strong>’. Makna dari konsep ini bertujuan untuk mendidik anak-anak agar tumbuh dan berkembang sebagai pribadi-pribadi yang memiliki ilmu amaliyah dan amal yang ilmiah. Kedua hal tersebut tidak dikotomis, karena ilmu tanpa diamalkan tidak berarti apa-apa, demikian pula halnya suatu amal yang lakukan harus didukung dengan ilmu. Inilah tujuan pendidikan anak dan remaja bila ditinjau dari konsep makna ‘hikmah’. Pendekatan tafsir yang digunakan pada ayat yang diteliti bukan ‘hikmah’ dalam pergertian ‘metode’, tapi makna kalimat tersebut ada dalam tataran tujuan pendidikan. Konsep ini melahirkan menu-menu atau kurikulum pendidikan anak, yaitu Pendidikan Keimanan atau Tauhid, mendidik Anak Tentang Eksistensi Orang Tua, menanamkan dan memelihara tumbuh dengan baik tentang adanya Pengawasan Allah Yang Melekat Pada Anak, Pembiasaan Melaksanakan Ibadah, Cinta Berda’wah dan bermasyarakat dengan Berakhlak Islami.Proses Implementasi ‘konsep hikmah’ ini sangat bergantung pada orang tua. Artinya peran orang tua di sini adalah sebagai pelaksana utama. Hendaknya setiap orang tua tetap mengingat bahwa seorang anak adalah amanah. Memelihara amanah ini tidak boleh lupa akan tujuannya. Dalam proses lanjutannya, orang tua bisa didampingi oleh orang yang memiliki kompetensi yang baik dari segi dedikasi, integritas, dan keilmuan sebagai tempat bertanya bila orangtua mengalami masalah. Adapun ciri khas dari konsep ini adalah orang tua terlibat langsung, menu atau kurikulum bersifat fleksibel disesuaikan dengan situasi dan kondisi keluarga yang berbeda, serta proses pendidikan ini berlangsung sepanjang hidup (<em>long life education</em>) utama dalam setia keluarga muslim.</p> Zaenal Arifin, Abdul Kosim, Akil Akil, Iqbal Amar Muzaki, Hinggil Permana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/956 Fri, 05 Mar 2021 00:00:00 +0700 PENGARUH PROGRAM KELUARGA HARAPAN TERHADAP PEMENUHAN KEBUTUHAN PRAKTIS DAN STRATEGIS GENDER DALAM PERSPEKTIF MOSER http://journal.stiemb.ac.id/index.php/mea/article/view/957 <p>Program Keluarga Harapan (PKH) adalah program pemerintah yang ditujukan untuk pengentasan kemiskinan dan peningkatan SDM di tingkat keluarga. Dalam menjalankan program ini, perempuan menjadi aktor utama dalam pengelolaan bantuan PKH. Tujuan Penelitian ini adalah untuk mengetahui pengaruh Program Keluarga Harapan dengan menggunakan perspektif gender terhadap pembagian peran gender di rumah tangga, pemenuhan kebutuhan praktis dan strategis (akses, kontrol untuk mendapatkan sumberdaya dan manfaat untuk peserta PKH). Penelitian dilakukan dengan&nbsp;pendekatan kualitatif.&nbsp;Data dikumpulkan melalui observasi, wawancara&nbsp;dan dokumentasi. Penelitian ini dianalisis dengan analisis deskriptif kualitatif dan mengacu pada Analisis Gender dari Caroline Moser. Temuan yang diperoleh dari penelitian ini adalah: (1) Pada pembagian kerja gender, perempuan masih mengalami beban yang berlebih dibandingkan dengan laki-laki; (2) Program Keluarga Harapan telah mampu memenuhi kebutuhan praktis yang mencakup pada aspek pendidikan dan kesehatan, tapi belum pada peningkatan pendapatan rumah tangga; (3) Pada kebutuhan strategis, akses dan kontrol dalam mengelola dalam sumberdaya sudah cukup setara. Namun untuk peningkatan kapasitas perempuan belum mencapai pada kesadaran dan kesempatan untuk memiliki akses dalam peningkatan kemampuan di bidang ekonomi dan politik.</p> Erna Ermawati Chotim, Nur Affifah Al Jannah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/957 Sat, 06 Mar 2021 00:00:00 +0700 VALUE ADDED TAX ACCOUNTING ON ONLINE TRANSACTIONS IN MARKETPLACE DURING THE COVID-19 PANDEMIC TIME http://journal.stiemb.ac.id/index.php/mea/article/view/886 <p><em>The level of tax supervision on online sales has still amounted to a very minimal level by the Directorate of General of Taxes with the potential for taxes on online transactions that the number continues to increase from year to year. The purpose of this research is to analyze the application of Value Added Tax accounting calculations and records for online transactions through the marketplace under Law Number. 42 of 2009 and the applicable Statement of Financial Accounting Standards. This type of research used in this research is qualitative research with a descriptive approach. This research was conducted at CV. ABC, which is a small-scale company in the field of online retail sales with a business domiciled in Tangerang Regency. The data collection technique in this research is direct observation by conducting data collection and interviews with parties authorized by the company. The application of Value Added Tax accounting at CV. ABC is under Law No. 42 of 2009 and Statement of Financial Accounting Standards No. 14 Revision 2014. The method used by the company to record Value Added Tax is the accrual basis method and the basis for the imposition of Value Added Tax on CV. ABC is the selling price. The value-added tax rate applied by the company is 10% of the selling price of inventory by recording inventory using a perpetual method and inventory counting using the FIFO method. This study has limited research subjects, namely one company that represents a retail company in Tangerang. It is hoped that the application of Value Added Tax accounting can be applied to all business sectors, both small, medium, and large in a computerized accounting information system that can support the contribution of depositing and reporting Value Added Tax input and output for every online transaction.</em></p> <p><em>&nbsp;</em></p> Kenny Ardillah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/886 Sun, 07 Mar 2021 00:00:00 +0700 HUBUNGAN STRES KERJA DAN STRES KELUARGA DENGAN TINGKAT KESEHATAN DIRI WANITA YANG BEKERJA DI SEKTOR INDUSTRI DI INDONESIA http://journal.stiemb.ac.id/index.php/mea/article/view/985 <p>Tujuan penelitian ini adalah untuk mengidentifikasi hubungan stres kerja dan stres keluarga dengan kesehatan wanita di Indonesia. Studi ini merupakan cross-sectional terhadap 331 wanita menikah yang bekerja di 14 perusahaan manufaktur di Indonesia. Hasil penelitian ini membuktilan bahwa ada hubungan positif yang signifikan antara dukungan sosial dan PHS, tetapi hubungan negatif yang signifikan juga ditemukan antara PHS dan stres kerja serta stres keluarga. Analisis regresi berganda hierarki menjelaskan status kesehatan wanita bekerja yang sudah menikah dengan empat kategori: pribadi, terkait pekerjaan, terkait keluarga, dan dukungan sosial, dan menyumbang 45,4% dari varian. Ketika faktor terkait keluarga ditambahkan ke model, kekuatan penjelasan meningkat 17,9% dibandingkan dengan varians yang dijelaskan. Stres keluarga merupakan variabel utama tidak hanya untuk menjelaskan varians tetapi juga untuk berkorelasi dengan status kesehatan. Baik stres kerja dan stres keluarga harus dipertimbangkan bersama saat menangani kesehatan wanita yang bekerja di sektor industri di Indonesia.</p> Joko Ariawan, Nyoman Suardhita, Aris Kurniawan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/985 Mon, 08 Mar 2021 00:00:00 +0700 PENGARUH KURS DOLAR, HARGA TEH INTERNASIONAL, HARGA KOPI INTERNASIONAL, PRODUKSI THE INDONESIA DAN GDP JAPAN TERHADAP NILAI EKSPOR TEH INDONESIA KE JAPAN (2001-2018) http://journal.stiemb.ac.id/index.php/mea/article/view/918 <p><em>This study analyzes the Effect of Dollar Exchange Rates, Prices International Tea, International Coffee Prices, Indonesian Tea Production and Japan's Gross Domestic Product (GDP) Against The Export Value Of Indonesian Tea To Japan 2001-2018. The analysis used is multiple linear regression analysis (PLS) using AMOS. The results showed that the dollar exchange rate had a negative and significant effect on the export value of Indonesian tea to Japan, nternational tea prices have a positive and significant effect on the export value of Indonesian tea to Japan, International coffee prices have a negative and insignificant effect on the export value of Indonesian tea to Japan, Indonesian tea production has a positive and significant effect on the value of Indonesian tea exports to Japan and Japan's GDP has a positive and insignificant effect on the value of Indonesian tea exports to Japan.</em></p> I Made Adnyana, Dani Sunandar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/918 Mon, 15 Mar 2021 00:00:00 +0700 PENGARUH KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI http://journal.stiemb.ac.id/index.php/mea/article/view/876 <p><em>This study investigates the effect of monetary policy on economic growth in Indonesia. Gross Domestic Product (GDP) is used as the dependent variable on the explanatory variables of monetary policy: inflation, money supply (M2), exchange rates and interest rates”.Time series data are from 1986 to 2019. This study adopts the Ordinary Least Squared (OLS) technique.”The results showed that inflation has a significant and negative effect on economic growth in Indonesia</em>, t<em>he money supply (M2) and the exchange rate are significant variables affecting economic growth in Indonesia</em><em>”. Meanwhile, interest rates do not have a significant and negative effect on economic growth in Indonesia</em></p> Very Budiyanto, Wisnu Wibowo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/876 Mon, 15 Mar 2021 00:00:00 +0700 PENGARUH EVA, RETENTION RATIO, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP HARGA SAHAM http://journal.stiemb.ac.id/index.php/mea/article/view/897 <p><strong><em>ABSTRACT</em></strong></p> <p><em>The purpose of this study is to test and determine the influence of economic value added (EVA), retention ratio, and proportion of independent board of commissioners on share price in consumer goods industry sector companies listed in IDX period 2016-2019. This research uses quantitative method with data retrieval technique using purposive sampling. The population in this study was a consumer goods industry sector company registered in the IDX in the period 2016-2019 as many as 16 companies with observation time for 4 (four) years to get 64 observations. The analytical technique used for hypothetical testing in this study was the analysis of data regression panel using the help of eviews 10 software. Based on the research of t test results, it is partially stated that economic value added (EVA) and retention ratio have a significant effect on the share price, on the contrary the proportion of the independent board of commissioners has no significant effect on the share price. Based on the research of F test results, it simultaneously states that economic value added (EVA), retention ratio, and proportion of independent board of commissioners have a significant influence on the share price.</em></p> <p><em>Keywords: EVA, retention ratio, proportion of independent board of commissioners, share price</em></p> Indri Febri Safira, Vaya Juliana Dillak ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/897 Tue, 16 Mar 2021 00:00:00 +0700 PENGARUH KUALITAS PRODUK, PROMOSI PENJUALAN DAN IKLAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT ANGELINE SHOES MEDAN http://journal.stiemb.ac.id/index.php/mea/article/view/751 <p>Penelitian ini dilakukan di PT Angeline Shoes Medan. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Kualitas Produk, Promosi Penjualan dan iklan terhadap Keputusan Pembelian pada PT Angeline Shoes Medan. Keputusan pembelian <em>shoes </em>PT Angeline Shoes Medan terjadi penurunann yang ditandai dengan belum tercapainya target perusahaan yang diakibatkan Kualitas Produk, Promosi Penjualan dan iklan. Metode penelitian mengunakan kuantitatif. Populasi adalah berjumlah 167 konsumen dan sampel berjumlah 118 konsumen Teknik sampling yang digunakan adalah <em>sampling random sampling. </em>Hasil perhitungan pengujian hipotesis secara parsial adanya pengaruh positif dan signifikan Kualitas Produk berpengaruh terhadap Keputusan Pembelian pada PT Angeline Shoes Medan, adanya pengaruh positif dan signifikan Promosi Penjualan secara parsial berpengaruh terhadap Keputusan Pembelian pada PT Angeline Shoes Medan dan adanya pengaruh positif dan signifikan Iklan secara parsial berpengaruh terhadap Keputusan Pembelian pada PT Angeline Shoes Medan. Hasil pengujian diperoleh adanya pengaruh positif dan signifikan Kualitas Produk, Promosi Penjualan dan Iklan secara simultan berpengaruh terhadap Keputusan Pembelian pada PT Angeline Shoes Medan.</p> Wirda Lilia, Amanda Griselda Bahri, Jeselyn Windyalim, A Sugasini, Fhan Rani Putri Pertiwi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/751 Thu, 18 Mar 2021 00:00:00 +0700 PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, SALES GROWTH, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 http://journal.stiemb.ac.id/index.php/mea/article/view/906 <p>Penelitian ini merupakan studi untuk mengetahui pengaruh <em>current ratio, debt to equity ratio, return on asset, sales growth, </em>dan<em> firm size</em> terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan <em>property</em> dan <em>real estate</em> yang terdaftar di Bursa Efek Indonesia, sampel dipilih dengan teknik <em>purposive sampling</em> dan diperoleh sebanyak 31 sampel perusahaan. Penelitian ini menggunakan data sekunder dan diuji menggunakan metode regresi linear berganda. Hasil analisis regresi menunjukkan bahwa perubahan variabel <em>(current ratio, debt to equity ratio, return on asset, sales growth, </em>dan<em> firm size)</em> dalam menjelaskan perubahan variabel dependen (nilai perusahaan) adalah 17,5%. Hasil penelitian menunjukkan bahwa <em>return on asset</em> secara parsial mempengaruhi nilai perusahaan, sedangkan <em>current ratio, working capital turnover, sales growth, </em>dan <em>firm size</em> secara parsial tidak mempengaruhi nilai perusahaan. Hasil penelitian menunjukkan <em>bahwa current ratio, debt to equity ratio, return on asset, sales growth, </em>dan<em> firm size</em> secara simultan mempengaruhi nilai perusahaan.</p> Ninta katharina, Youngky Winata, Widia Widia, Calvin Andrean ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/906 Sat, 20 Mar 2021 00:00:00 +0700 ANALISIS SWOT DAN BISNIS MODEL CANVAS DALAM PEMBUKAAN UMKM PADA MASA PANDEMI COVID 19 http://journal.stiemb.ac.id/index.php/mea/article/view/942 <p><em>The Covid 19 pandemic that is currently occurring in Indonesia has caused Indonesia to experience symptoms of a recession, where it is difficult to find jobs. This study aims to determine the development of UMKM during a pandemic and how many residents have turned into entrepreneurs. This study uses the SWOT research method and the creation of a canvas model business concept. Respondents of this study were 30 UMKM in the kelurahan&nbsp; Rawa Badak Selatan in North Jakarta and the data were collected through the interview method from several informants and observations of 30 UMKM. This study shows the results, namely the effect of SWOT analysis and making the business concept of the canvas model on UMKM, which can increase income during the Covid Pandemic 19.</em></p> Ulta Rastryana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/942 Tue, 23 Mar 2021 00:00:00 +0700 COMPARATIVE ANALYSIS OF THE IMPLEMENTATION OF THE MIX MARKETING STRATEGY IN TRADITIONAL AND MODERN MARKET CONSUMERS http://journal.stiemb.ac.id/index.php/mea/article/view/962 <p><em>In Indonesia itself, retail UMKM are experiencing very rapid growth, even in the past few years. So, along with the rapid development of the retail business scale and the increasingly difficult it is in the business world that continues to compete to meet consumer needs. One of the clearly visible phenomena is the continued spread of modern markets in the midst of traditional markets. This is felt by the grocery store with the presence of Yomart Pagaden.</em></p> <p><em>The purpose of this study is to determine the differences in the application of the marketing mix strategy in consumers of traditional markets and modern markets. The use of the marketing mix strategy aims to see the strategies applied by each of the objects studied. The use of the marketing mix strategy in 7P is because this research is in the service type.</em></p> <p><em>The method used in this research is comparative, quantitative research. This study uses the Bernouli formula as a means of determining the number of samples and it can be determined that the sample taken in this study is 100 respondents who will be used in the questionnaire from each research object. The results of this study were H. Nana Grocery Store with an average value of 78.85 while Yomart Pagaden was 92.81. From the values ​​displayed, it can be concluded that there is a difference with the implementation of the marketing strategies used in the two research objects, namely Yomart Pagaden owns and Toko Sembako H. Nana.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Marketing Mix Strategy 7P, Traditional Market, Modern Market.</em></p> Yossy Oktavia Suryani, Farah Oktafani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/962 Wed, 24 Mar 2021 00:00:00 +0700 INFLUENCE OF SELEBGRAM CREDIBILITY, ONLINE ATMOSPHERE, DAN PRODUCT ASSORTMENT TO THE BUYING INTEREST OF DENPASAR MILLENNIAL GENERATION OF MEN ON SEPATU COMPASS http://journal.stiemb.ac.id/index.php/mea/article/view/651 <p><em>The research objective was to determine the effect of the credibility celebrity on the buying interest of Denpasar millennial male generation on Sepatu Compass. To find out the effect of online atmosphere on the buying interest of Denpasar millennial male generation on Sepatu Compass. To find out the effect of product assessment on the buying interest of Denpasar millennial male generation on Sepatu Compass. To find out the effect of celebrity program credibility, online atmosphere, and product assessment on the buying interest of Denpasar millennial generation of men on Sepatu Compass simultaneously. The benefits of research are theoretical benefits and practical benefits. The type of data used is quantitative data, the data sources used are primary and secondary data, data collection is through questionnaires that get 106 respondents. Based on the discussion that has been described, the following conclusions are obtained: partially, the program credibility, online atmosphere, and product assortment have a positive influence on the buying interest of Denpasar millennial male generation on Sepatu Compass. This can be seen from the results of the t-test for the credibility program with a significance value (0.055), online atmosphere with a significance value (0.275), and the product assortment with a significance value (0.000), with each having a positive significance value. So that the better the credibility program, online atmosphere, and product assortment will increase the buying interest of Denpasar millennial male generation in Sepatu Compass. Simultaneously (program credibility, online atmosphere, and product assortment affect the buying interest of Denpasar millennial male generation on Sepatu Compass with the results of the F-test, where the significance value (0.000) is smaller than (0.05), thus the proposed hypothesis is proven. or it can be accepted. So, the program credibility, online atmosphere, and product assortment will increase the buying interest of Denpasar millennial generation of men in Sepatu Compass.</em></p> Ida Bagus Nyoman Dwisuardinata, Ni Putu Nina Eka Lestari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/651 Thu, 25 Mar 2021 00:00:00 +0700 PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL http://journal.stiemb.ac.id/index.php/mea/article/view/968 <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap struktur modal pada perusahaan jasa sub sektor Restoran, Hotel, dan Pariwisata yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan jasa sub sektor Restoran, Hotel, dan Pariwisata yang terdaftar di BEI yang berjumlah 51 perusahaan dengan periode pengamatan selama 3 tahun yaitu pada tahun 2017, 2018, dan 2019. Hasil penelitian menunjukan bahwa profitabilitas dan ukuran perusahaan berpengaruh terhadap struktur modal pada perusahaan jasa sub sektor Restoran, Hotel, dan Pariwisata yang terdaftar di BEI dari tahun 2017-2019.</span></span></p> Ahmad Abdullah Hafizh, Suparno Suparno ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/968 Fri, 26 Mar 2021 00:00:00 +0700 PENGARUH QUICK RATIO, RATIO HUTANG DAN PERPUTARAN PIUTANG TERHADAP ROA PADA TRADE COMPANY TAHUN 2015-2019 http://journal.stiemb.ac.id/index.php/mea/article/view/955 <p>The purpose of this study was to test whether the Quick Ratio, debt ratio and accounts receivable turnover had an effect on profitability (ROA) of the Trade Companies listed on the Indonesia Stock Exchange in 2015-2019 using the t test and F test. This study used a deductive, quantitative and descriptive approach. . The number of Trade Companies listed on the IDX is 65 companies and the sample that meets the criteria according to purposive sampling is 22 companies. The data processing technique used is multiple linear regression analysis. The results of this study indicate that partially Quick Ratio has no effect on ROA, the debt ratio (DER) has a negative effect on ROA and accounts receivable turnover has a positive effect on ROA. Simultaneous research results show that Quick Ratio, DER and accounts receivable turnover have a significant effect on ROA. The result of the determination coefficient test in the Adjusted R Square column shows the number 0.178, which means that 17.8% of the variation in profitability (ROA) can be explained by independent variables, the remaining 82.2% is influenced by other factors such as cash turnover, current ratio and working capital turnove</p> Andy Tannadi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/955 Sat, 27 Mar 2021 00:00:00 +0700 ANALISIS KESADARAN HALAL SEBAGAI VARIABEL INTERVENING PADA PENGARUH SERTIFIKASI HALAL TERHADAP MINAT BELI KOSMETIK HALAL WARDAH DI KABUPATEN PEMALANG http://journal.stiemb.ac.id/index.php/mea/article/view/980 <p><em>Halal products play an important role in increasing the domestic market in line with the trend of people who pay attention to cosmetic products as a primary need, with this trend there is an increase in demand for halal cosmetics. One of the cosmetics that has LPPOM MUI halal certification is Wardah. Pemalang, with a higher percentage of the female population, has a fairly high level of buying interest in Wardah cosmetics. Wardah is in demand because of its halal factors, with the halal certification that Wardah pocketed, it has become a special attraction for consumers to have an interest in buying Wardah products. This study aims to determine the effect of halal certification on the interest in buying Wardah halal cosmetics in Pemalang through halal awareness as an intervening variable. This research is a descriptive and causal study with a quantitative approach using path analysis data analysis techniques. Sampling was done by using the incidental sampling method. There are 100 respondents who are residents of Pemalang&nbsp; and have an interest in buying Wardah halal cosmetic products. The results of the descriptive analysis, halal certification is in the very good category with an average score of 85.89%, buying interest is in the good category with an average percentage of 80.49%, and halal awareness is in the good category with an average percentage of 81.64. %. The results of the path analysis, the direct effect given by halal certification on buying interest is 30% and the indirect effect provided through halal awareness is 44.5%.</em></p> Ferica Aprilia, Trisha Gilang Saraswati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/980 Sun, 28 Mar 2021 00:00:00 +0700 PENGARUH DANA PIHAK KETIGA, KECUKUPAN MODAL, INFLASI DAN SUKU BUNGA KREDIT TERHADAP PROFITABILITAS BANK KONVENSIONAL http://journal.stiemb.ac.id/index.php/mea/article/view/930 <p><em>The aim of this paper was to examined the impact &nbsp;of third party funds, capital adequacy, inflation, and credit interest rates on the profitability ratio of conventional banks listed on the Indonesia Stock Exchange for period 2014-2018.. The sampel includes 30 banking companies were searched using purposive sampling so that the total amount of 150 data. Use multiple regression data analysis with classical assumptions. The result shows that the variable of third party funds and inflation had no impact in profitability; Meanwhile, the variable of capital adequacy has a significant &nbsp;positive impact in profitability and variable of credit interest rates have negative significant impact on profitability.</em></p> Ambar Wahyuningsih, Gendro Wiyono, Alfiatul Maulida ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/930 Tue, 30 Mar 2021 00:00:00 +0700 PENGARUH TATO, EPS , CR, DAR TERHADAP HARGA SAHAM PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (NON BANK) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 http://journal.stiemb.ac.id/index.php/mea/article/view/995 <p>Maksud dari peneliti melakukan penelitian &nbsp;ini ialah untuk mengetahui apakah ada sebuah &nbsp;pengaruh dari TATO, EPS, CR dan DAR pada Harga Saham di &nbsp;Perusahaan BUMN (Non Bank) yang tercatat di BEI dalam tahun 2016 - 2019. Jenis penelitian menggunakan penelitian kausal,pendekatan penelitian menggunakan pendekatan kuantitatif, Populasinya sejumlah 20 perusahaan yang peneliti ambil di perusahaan BUMN Non Bank. Olah datanya dengan berbantuan SPSS 20. Hasil dari analisis dan hasil pembahasan dapat ketahui bahwa TATO pada Harga Saham tidak mempengaruhi dan tidak signifikan , EPS pada Harga Saham mempengaruhi dengan positif dan signifikan, CR pada Harga Saham &nbsp;tidak mempengaruhi dengan tidak Signifikan, dan DAR &nbsp;pada Harga Saham mempengaruhi dengan negatif dan &nbsp;signifikan . Hasil penelitiannya mendapatkan nilai <em>adjusted r square </em>senilai 0,687 ataupun 68,7% .yang berarti semua variabel independent dipengaruhi sejumlah 68,7% sedangkan lebihnya 32,3% mendapat pengaruh dari variabel lainnya.</p> Ferdinand Napitupulu, Lasmawati Tambunan, Mega Lestari Sitio, Serlia Rosa Br Gurusinga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/995 Thu, 01 Apr 2021 00:00:00 +0700 ANALISIS FAKTOR PENENTU KUALITAS PRODUK DALAM MENINGKATKAN LOYALITAS PELANGGAN PADA CV. PANDAWA DIGITAL PRINTING DEPOK http://journal.stiemb.ac.id/index.php/mea/article/view/946 <p><em>For making, one of printing entreprises with a large and can competitive with other competitor that have similar field, that company must give attention for determining the quality of product, which can give to consumer, in that case can be impacted for determining of consumer loyality and For surviving of the entreprises in the future , The purpose of research for knowing the determining of Quality of Product as a determining for increasing the consumer loyality, in Pandawa Digital Printing Depok, This research use Quantitative Descriptive methode and for taking the sample uses random sampling, the information have been got by using a questionaire with fifteen questions, for the sample have been collected amount 70 of the employee from CV Pandawa Digital Printing Depok, with the testing that from Correlation Coeficient have been gotted 0.693 point, and this have been mean between product quality and Loyality of Consumer, in other hand from Determination Coefficient have been gotted a result amount 0,58%, and it has described between the Quality of Product have an impact toward Loyality of Customer with the level of average relationship and the residual of result have been 42 prosentage that it have been impacted by other factor which have been not knowing. From the result of research can be taken a conclusion the product of quality have a strong impact toward Customer loyality and Quality of product have average relationship toward customerr loyality </em></p> Nurlaela Eva Puji Lestari, Teni Agustina, Nurvi Oktiani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/946 Thu, 01 Apr 2021 00:00:00 +0700 ANALISA MODEL PEMBELAJARAN PROJECT BASED LEARNING SEBAGAI SOLUSI PROGRAM PENGEMBANGAN KEWIRAUSAHAAN DAN INKUBATOR BISNIS TEKNOLOGI PADA MASA PANDEMI COVID-19 http://journal.stiemb.ac.id/index.php/mea/article/view/750 <p><em>The conditions of the Covid-19 pandemic have greatly affected the world of health, education and the economy so that it has the potential to increase the number of unemployed for college graduates, especially polytechnic graduates. This study presents data analysis of the Project Based Learning model as an alternative solution for job preparation by working as a new entrepreneur. This study aims to analyze the Project Based Learning learning model for several groups of Bandung Manufacturing Polytechnic students who are running entrepreneurial project programs from third parties. The research method chosen is descriptive analysis, which is a method that functions to describe or give an overview of the object under study through data or samples that have been collected as they are. The results show that the project based learning model can be applied well as a solution for entrepreneurship development programs and technology business incubator (PEKIT) during the Covid-19 pandemic.</em></p> <p><strong><em>Keywords: </em></strong><em>Learning Model, Project Based Learning, Entrepreneurship, Business Incubator, Covid-19 Pandemic</em><em>.</em></p> Dede Sujana, Supriyadi Sadikin, Emma Dwi Ariyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/750 Thu, 01 Apr 2021 00:00:00 +0700 ANALISIS TINGKAT EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN PADA PENDAPATAN ASLI CIREBON http://journal.stiemb.ac.id/index.php/mea/article/view/911 <p><strong>Key words: </strong><em>Tax Voting system Entertainment.</em></p> Itat Tatmimah, Muzayyanah Muzayyanah, Rinni Indriyani, Fitriya Sari, M Djajuli ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/911 Thu, 01 Apr 2021 00:00:00 +0700 PENGARUH EPS, ROA, ROE, DER TERHADAP HARGA SAHAM ANAK PERUSAHAAN HOLDING SAHAM PT. PP (PERSERO)TBK. PADA PT. PP PROPERTI (TBK) http://journal.stiemb.ac.id/index.php/mea/article/view/991 <p><em>This study has analyzed the effect of financial performance which is reflected on the ratio of EPS, ROA, ROE and DER to PT PP Properti (Tbk). The researcher uses classic test assump-tions to consist the normality test, linear ordinary least square (OLS) test and multi co-linearity test. Furthermore, a multiple linear regression test is to determine the regression equation that shows the effect of the inde-pendent variable on the dependent variable. And as the results showed that EPS partially had a positive and significant effect on stock prices, ROA had a positive and significant effect on stock prices, ROE had a negative and significant effect on stock prices, DER had a positive and significant effect on stock prices.</em></p> I Made Adnyana, Djoko Lambang ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/991 Thu, 01 Apr 2021 00:00:00 +0700 THE EFFECT OF CURRENT RATIO, INVENTORY TURNOVER, DEBT TO EQUITY RATIO AND FIRM SIZE ON PROFITABILITY OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD http://journal.stiemb.ac.id/index.php/mea/article/view/994 <p><em>The aim is to test and analyze how the influence of currency ratio, turnover inventory,Debt To Equity Ratio and Firm Size to profitability. The research method uses a quantitative approach. The population of the Consumer Goods Company is 50 companies and the sample obtained is 27 companies with purposive sampling technique. The analysis technique is a multiple linearial regression method. The results of this research show that Firm Size partially has a significant effect on Profitability. Meanwhile, Current Ratio, Inventory Turnover and Debt To Equity Ratio have no significant effect on Profitability. And simultaneously Current Ratio, Inventory Turnover, Debt To Equity Ratio and Firm Size have a significant influence on profitability. The amount of identification coefficient is 10.8% while the rest is 89.2% .The conclusion is that only Firm Size has a significant effect on the profitability of companies with consumables that are listed on the Indonesia Stock Exchange during the period 2016-2018.</em></p> Ike Rukmana Sari, Missye Windyalim, Eric Wong, Kelvin Tandean ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/994 Thu, 01 Apr 2021 00:00:00 +0700