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) Tue, 01 Sep 2020 05:14:18 +0700 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 Capital Market Integration in Asian and United States Region After Donald Trump's Inauguration http://journal.stiemb.ac.id/index.php/mea/article/view/284 <p><em>Donald Trump’s victory as the 45<sup>th </sup>President of the United States had negative responses on several countries in Asia, especially on the stock market performance. This study examines the integration of capital markets in several countries in Asia and United States after Donald Trump's inauguration. The data used in this study are the daily closing price of each index consisting of China (SSEC), United States (Dow Jones), Indonesia (IHSG), Japan (NIKKEI 225), India (NIFTY), Singapore (STI), Malaysia (KLSE), South Korea (KOSPI), the Philippines (PSEI), and Thailand (SETI) from January 21, 2017 to December 31, 2019. The analysis tools used were Vector Auto Regression (VAR) and Granger Causality Test. The results of the VAR test in this study indicate that the Dow Jones Index influences changes in index prices in the Asian region. In line with the results of the VAR test, the Granger Causality test in this study shows a direct causal relationship from the Dow Jones index to all indexes in the Asian region.</em></p> Happy Catherine, Robiyanto Robiyanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/284 Tue, 01 Sep 2020 05:17:46 +0700 The Influence of Market Competition Toward Tax Aggressiveness with Management Ability as a Moderation Variable http://journal.stiemb.ac.id/index.php/mea/article/view/285 <p><em>This study aims to examine whether market competition influences tax aggressiveness and whether management capabilities moderates the causality of market competition on tax aggressiveness. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample in this study was obtained using the purposive sampling method, sorted for those which listed during 2016-2018, were not reporting loss during the observation period, and have complete data needed in this study. Therefore, this study obtained 68 companies as the research sample. Based on panel data regression analysis, this study indicate that market competition has a positive effect on tax aggressiveness. Moreover, the management ability weakens the effect of market competition on tax aggressiveness. High market competition causes companies to do higher tax aggressiveness, and companies that have competent managers will minimize companies to do tax aggressiveness in response to high market competition.</em></p> Kevin Marshal Mark, Ari Budi Kristanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/285 Tue, 01 Sep 2020 00:00:00 +0700 THE DIFFERENCES BETWEEN FAMILY FIRM AND NON-FAMILY FIRM PERFORMANCE: STUDY ON PEFINDO25 INDEX http://journal.stiemb.ac.id/index.php/mea/article/view/286 <p><em>Family firms are companies that are controlled by family members through ownership and management. This study aims to observe the existence of cash holding, gender diversity, and performance in family and non-family firms. Purposive sampling in this study resulted in 47 samples of companies listed on the PEFINDO25 Index. In the selection of these samples found 26 family firm and 21 non-family firm. Test results in this study prove that there is a significant difference in cash holding. Cash holding at the family firm is larger, but variables other than cash holding do not show a significant difference. The implications of this study are for investors, governments, and corporate power holders as a reference for decision making.</em></p> Enrico Pranata Adiwidjojo, Robiyanto Robiyanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/286 Tue, 01 Sep 2020 00:00:00 +0700 Pengukuran Kinerja Tenant IBT- Polman Bandung Menggunakan Metode Balanced Scorecard http://journal.stiemb.ac.id/index.php/mea/article/view/288 <p><em>The purpose of this research was to get a description of the </em><em>performace measurement of IBT Tenant in Politeknik Manufaktur Bandung using Balanced Scorecard method</em><em>. The research method used is </em><em>descriptive</em><em>. The subjects of this study were 2 Tenants of Technology Bussiness Incubator (IBT) in Politeknik Manufaktur Bandung based on the strategy exit categories. Data were taken from questinnaires and direct observation to each subject. The findings show that based on the four perpectives of Balanced Scorecard method covering the financial perpective, customer perspective, internal business process perspective, and learning and growth perspective, the performance measurement of Tenants of Technolgy Bussiness Incubator in Polman Bandung was in good category. Concerning the effectitivity of Balanced Scorecard in measuring the performance of IBT Tenant, it is recommended that a simple and more comprehensive study is needed to create&nbsp; a suitable method of measuring the performance of Startup bussiness and </em><em>Small and Medium-Sized Enterprises.</em></p> Supriyadi Sadikin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/288 Tue, 01 Sep 2020 00:00:00 +0700 INTENSIFIKASI PAJAK DALAM PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN http://journal.stiemb.ac.id/index.php/mea/article/view/304 <p><em>Tax revenue is a source of funds for a country. Researchers want to examine the application of intensification, namely taxpayers, inspection and collection of taxpayers to optimize tax revenue. From this study it can be concluded that the application of tax carried out by (KPP Madya) in the city of Palembang in 2010-2014 has been optimal, as evidenced by the number of taxpayer compliance and tax audits increasing tax revenue exceeding the target 97.21% but not for the results of tax collection which is still less than optimal because the uncollectible rate is still high at 57.01%.</em></p> Aliah Ghina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/304 Tue, 01 Sep 2020 00:00:00 +0700 HUMAN RESOURCES DEVELOPMENT STRATEGY TO IMPROVE EMPLOYEE PERFORMANCE IN PT XYZ http://journal.stiemb.ac.id/index.php/mea/article/view/294 <p>Quality Human Resources (HR) is a determinant of company success. The need for competent human resources in the field of communication and information technology is increasing along with the convergence of communication and information flows. Data used from staff assessments and in-depth interviews with both external and internal experts. The method used in this research is descriptive, SAST and AHP. The results showed that the HR division got a bad evaluation from the assessment. There are several priorities that are considered capable of improving the performance and competence of the management department at PT XYZ.</p> Harini Fajar Ningrum, Yusuf Iskandar, Bintang Mukhammad Burhanudin Akbar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/294 Thu, 03 Sep 2020 00:00:00 +0700 Pengaruh Work-Life Balance dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan di PT Telkom Divisi Telkom Regional III Jawa Barat http://journal.stiemb.ac.id/index.php/mea/article/view/291 <p><em>This research aims to determine and to analyze the relationship of work-life balance, work environment, and job satisfaction of employees at the Telkom Regional III West Java Division of PT Telkom. The method used for this research is a quantitative method and descriptive analysis method with sample for this research were taken by incidental sampling with 70 respondents from employees of Telkom Regional III West Java Division of PT Telkom. The analysis technique used in this research is multiple linear regression analysis using SPSS ver. 22. Based on the results of descriptive analysis shows that work-life balance is included in a very good category, while work environment and job satisfaction are included in a goof category. Regression test shows that work-life balance and work environment had a positive and significant effect on job satisfaction both partially and simultaneously. Work-life balance and work environment have an influence on job satisfaction of 57,5% and the remaining 42,5% is influenced by other variables that is not examined in this research.</em></p> <p><strong><em>Keywords: Job Satisfaction, Work-Life Balance, Work Environment, Human Resource Management.</em></strong></p> Ghinayati Rodhiyatu Aliya, Romat Saragih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/291 Thu, 03 Sep 2020 00:00:00 +0700 THE EFFECT OF BUSINESS ETHICS ON TAX COMPLIANCE WITH TAX MANDATORY KNOWLEDGE AS MODERATING VARIABLES http://journal.stiemb.ac.id/index.php/mea/article/view/314 <p>The purpose of this study is to determine the effect of business ethics of taxpayers on tax compliance by knowing the effect of taxpayer knowledge as a moderating variable in KPP Pratama Salatiga. The population of SMEs (Small and Medium Enterprises) in Salatiga is 1,450 and the number of samples is 100 respondents obtained from the Slovin formula with an error tolerance of 1%. Respondent criteria based on gender, age, type of business, and income. Simple linear regression to show the influence of business ethics of taxpayers on tax compliance in Salatiga. Tax Office is to have a positive and significant effect. Regression moderation to show the results that the knowledge of taxpayers can moderate the influence of taxpayer’s business ethics on taxpayer compliance in the Salatiga Tax Office.</p> Nensya Yuhanitha, Johnson Dongoran, Johanna Gracelia Elnanto, Aditya Antoni Tetelepta ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/314 Thu, 03 Sep 2020 00:00:00 +0700 Pengaruh Kualitas Pelayanan, Harga dan Promosi terhadap Loyalitas Pelanggan GoFood di Kota Bandung http://journal.stiemb.ac.id/index.php/mea/article/view/300 <p><em>This study aims to determine the effect of service quality, price, and promotion on GoFood customer loyalty. This research uses quantitative methods and Likert scale as a measurement. The population in this study is GoFood users with a sample of 150 GoFood users who live in the city of Bandung. The data analysis technique used in this study is multiple linear regression analysis processed using SPSS 22 for Windows. Based on the hypothesis test that has been done, the service quality variable has a value: 7.090 (to)&gt; 1.65536 (tα), a positive and significant effect on customer loyalty variables, for the price variable: 2.912 (to)&gt; 1.65536 (tα ), positive and significant effect on customer loyalty variables, and for the promotion variable has a value: 5.743 (to)&gt; 1.65536 (tα), positive and significant effect on customer loyalty variables. Then it shows that the variables of service quality, </em>price and promotion have a positive and significant influence on customer loyalty variables</p> <p><strong>Keywords :<em> service quality, price, promotion, customer loyalty</em></strong></p> Nabilah Alya Insani, Putu Nina Madiawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/300 Thu, 03 Sep 2020 00:00:00 +0700 THE EFFECT OF ECONOMIC GROWTH AND MINIMUM WAGES IN UNEMPLOYMENT IN BULUNGAN DISTRICT http://journal.stiemb.ac.id/index.php/mea/article/view/299 <p><em>The most influential indicator of success in the economic growth cycle is the most important natural resources available, followed by adequate human resources to the most important factor in economic growth. The concept of economic growth is not based on the number of human resources, and </em>is not measured <em>by quality alone but minimizes the emphasis on the efficiency of the quality of human resources. The lower the quality of human resources (HR) so that it affects the low productivity and the role of human resources who perform work activities as workers who carry out the process or who do the production. </em></p> <p><em>&nbsp;In this study, the expected goal is to determine the distribution, classification, and influence of economic growth, minimum wage, of the level of unemployment in </em><em>Bulungan District</em><em> 2002-2014. This research uses Multiple</em><em> linear</em><em> Regression</em><em> (Multiple Regression)</em> <em>research methods. Data analysis by the formulation of the problem, and the purpose of the study is using </em><em>objectives is to use the model of the Double Regression Equation and t-test. The results classification shows that in the hypothesis test it is known that economic growth and minimum wages have the same effect on unemployment in Bulungan District. The relationship </em>is characterized<em> by a positive number shown by the minimum wage, if the minimum wage, which, if the minimum wage rises, unemployment increases.</em></p> suud ema fauziah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/299 Thu, 03 Sep 2020 00:00:00 +0700 The Effect of Coaching and Organizational Commitment on Employee Performance at Telkom Bandung Pension Funds Office http://journal.stiemb.ac.id/index.php/mea/article/view/344 <p><em>Companies that have quality human resources are companies that have employees with good performance. Factors that influence employee performance include coaching and organizational commitment. The purpose of this research is to determine the effect of coaching and organizational commitment on employee performance at the Telkom Bandung Pension Fund Office. The research method used is a quantitative method with descriptive and causal analysis methods, analysis techniques using linear multiple regression, the sample used is a saturated sample with a number of respondents as many as 55 people. The results showed that coaching, organizational commitment and employee performance were in the excellent category. The results also showed coaching and organizational commitment significantly influence employee performance, both partially and simultaneously.</em></p> <p><strong><em>Keywords: Coaching, Organizational Commitment, Employee Performance, Human Resource</em></strong></p> Zain Riyadh Nashrullah, Romat Saragih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/344 Sat, 05 Sep 2020 00:00:00 +0700 Pengaruh E-Service Quality Terhadap E-Customer Satisfaction dan E-Customer Loyalty Pada Pengguna Aplikasi myIndihome http://journal.stiemb.ac.id/index.php/mea/article/view/319 <p>Penelitian ini bertujuan untuk mengetahui pengaruh <em>e-service quality </em>terhadap <em>e-customer satisfaction </em>dan <em>e-customer loyalty </em>pada pengguna aplikasi myIndihome. Penelitian ini menggunakan metode kuantitatif dan skala likert sebagai pengukuran. Populasi pada penelitian ini adalah pengguna aplikasi myIndihome, dengan sampel yang digunakan adalah 100 responden di Bandung. Jenis penelitian yang digunakan pada penelitian ini adalah deskriptif dan kausal. Teknik analisis data yang digunakan adalah <em>Structural Equation Model </em>(SEM) dengan tingkat signifikansi 5%. Hasil yang diperoleh pada penelitian ini adalah <em>e-service quality </em>berpengaruh positif dan signifikan terhadap <em>e-customer satisfaction, e-customer satisfaction </em>berpengaruh positif dan signifikan terhadap <em>e-customer loyalty, e-service quality </em>berpengaruh positif dan signifikan terhadap <em>e-customer loyalty, </em>dan <em>e-service qualitu </em>memiliki pengaruh secara tidak langsung terhadap <em>e-customer loyalty </em>melalui <em>e-customer satisfaction.</em></p> Annissa Hamdallah, Pramitha Aulia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/319 Sat, 05 Sep 2020 00:00:00 +0700 Analysis of Service Quality, Price, and Promotion of Taman Wisata Alam (TWA) Gunung Tangkuban Perahu with Importance Performance Analysis (IPA) Method http://journal.stiemb.ac.id/index.php/mea/article/view/332 <p><em>TWA Tangkuban Perahu is one of the leading destinations in West Java. Evidenced by the number of visitors who visited TWA Tangkuban Perahu. However, in 2016 to 2019 there was a decrease in the number of visitors and income received. In this regard, this research was conducted to study and analyze how to expect and improve the quality of services, prices, and promotions at TWA Tangkuban Perahu. This research uses quantitative methods with the type of descriptive research. Sampling uses non-probability sampling method of accidental sampling type, with the number of respondents as many as 100 people. The data analysis technique used is descriptive analysis and the importance performance analysis (IPA) method to find out which attributes are priorities for improvement and attributes whose performance must be approved. Based on the results of the study using descriptive analysis, it shows that the overall variable has a higher performance score than the expectation score, and the promotion variable has the lowest performance score compared to the service quality and price variables. For the results of the importance performance analysis (IPA) method, there are two indicators that correspond to quadrant A that must be corrected, twelve indicators in quadrant B whose performance has been successful, nine indicators in quadrant C that must be corrected, and one indicator depends on quadrant D which considered excessive.</em></p> Mela Nurlatifah, Trisha Gilang Saraswati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/332 Sat, 05 Sep 2020 00:00:00 +0700 PENGARUH PERSEPSI MENGENAI STARTUP TERHADAP PILIHAN BERKARIR DI BIDANG STARTUP MELALUI MOTIVASI PADA MAHASISWA GENERASI Y DAN GENERASI Z DI KOTA BANDUNG http://journal.stiemb.ac.id/index.php/mea/article/view/357 <p>Pentingnya perkembangan <em>startup </em>di Indonesia untuk membantu perekonomian digital memberikan peluang bagi mahasiswa generasi Y dan Z untuk ikut berkontribusi mengingat terdapat kesamaan karakter antara <em>startup</em>&nbsp;dengan generasi Y dan Z. Namun kecenderungan mereka dalam berpindah-pindah pekerjaan menjadi tantangan tersendiri dalam menentukan pilihan karir yang sesuai. Tujuan penelitian ini adalah untuk mengkaji dan menganalisis pengaruh persepsi mengenai <em>startup </em>terhadap pilihan karir di bidang <em>startup </em>melalui motivasi pada mahasiswa generasi Y dan Z di Bandung secara parsial dan juga simultan<em>.</em>&nbsp;Sampel dalam penelitian ini yaitu sebanyak 168 responden dengan menggunakan metode <em>accidental sampling. </em>Teknik pengumpulan data menggunakan kuesioner dan dianalisis menggunakan <em>SmartPLS 3. </em>Hasil penelitian menunjukkan bahwa persepsi mengenai <em>startup </em>berpengaruh signifikan terhadap pilihan karir di bidang <em>startup </em>melalui motivasi mahasiswa generasi Y dan Z di Bandung secara parsial dan simultan.</p> <p><em>&nbsp;</em></p> Sarah Sentika, Yunizar Yunizar, Wa Ode Zusnita Muizu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/357 Sun, 06 Sep 2020 00:00:00 +0700 The Effect Transactional - Transformational Leadership Style Perception and Performance http://journal.stiemb.ac.id/index.php/mea/article/view/308 <p><em>The main purpose of this research was to examine the correlation between the transactional and transformational leadership style perception and job satisfaction at Coordination Bureau of South Sumatera Credit Cooperation (Badan Koordinasi Koperasi Kredit Daerah Sumatera Selatan). This research employed random sampling technique. The subjects of this research were 100 employees. The data were collected using three questionnaires: the transactional leadership, transformational leadership, and job satisfaction questionnaires. Data were analyzed using multiple regression, partial correlation, Pearson’s Product Moment, and t-test analysis. The result of the research are: (1) the was a very significant and positive correlation between transformational leadership style perception and job satisfaction, (2) there was not significant and negative correlation between transactional leadership style perception with job satisfaction, (3) there was a very significant and positive correlation among transactional and transformational leadership style perception with job satisfaction, and (4) there was a very significant difference in job satisfaction between male and female employees. </em></p> <p><em>Keywords: perception, transactional, transformational, performance </em></p> Opan Arifudin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/308 Sun, 06 Sep 2020 00:00:00 +0700 Analisis Faktor-Faktor Penentu Proses Penempatan Kerja Karyawan pada PT PLN (Persero) Unit Induk Distribusi Bali http://journal.stiemb.ac.id/index.php/mea/article/view/339 <p>Penempatan kerja karyawan merupakan salah satu cara pengalokasian karyawan yang dilakukan oleh perusahaan ke unit kerja lain, baik dari segi wilayah maupun jabatan. Penelitian ini dilakukan di PT PLN (Persero) Unit Induk Distribusi Bali, karena perusahaan selalu melakukan penempatan kerja, terutama mutasi pada pegawai setiap semesternya. Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu dalam proses penempatan kerja karyawan di PT PLN (Persero) Unit Induk Distribusi Bali. Penelitian ini menggunakan 8 faktor. Faktor-faktor tersebut ialah pendidikan, pengetahuan kerja, keterampilan kerja, pengalaman kerja, kesehatan, usia, minat dan hobi, dan kemampuan. Metode penelitian ini adalah penelitian kuantitatif dengan jenis penelitian deskriptif. Responden dalam penelitian ini berjumlah 62 karyawan di PT PLN (Persero) Unit Induk Distribsui Bali dengan pengambilan sampel menggunakan teknik <em>simple random sampling </em>dan menggunakan teknik analisis faktor. Hasil penelitian menunjukkan bahwa terdapat faktor dominan dari 8 faktor tersebut, antara lain faktor kemampuan dan usia. Kemampuan dengan factor loadingnya sebesar 89,7%, sementara usia dalam analisis deskriptifnya sebesar 80%. Hal ini menunjukkan bahwa kemampuan dan usia menjadi faktor dominan yang menjadi penentu dalam proses penempatan kerja karyawan di PT. PLN (Persero) Unit Induk Distribusi Bali. Dalam penelitian ini juga menghasilkan faktor baru yaitu faktor Karakteristik Individu dengan variabel terbesarnya adalah Kemampuan.</p> Ni Putu Shellin Melinda Dewi, Nadya Novandriani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/339 Tue, 08 Sep 2020 00:00:00 +0700 The FAKTOR PENYEBAB BEKUNYA AKTIVITAS PRODUKSI KARET PTPN VI UNIT USAHA RIMBO BUJANG CABANG SUNGAI PANDAN KABUPATEN TEBO http://journal.stiemb.ac.id/index.php/mea/article/view/371 <p><em>Although the benefits of rubber for the life of the world community at this time are very good both for basic materials and for supplementary goods, but have not been able to make rubber prices increase let alone make rubber farmers prosperous plus their work to get rubber products must work hard. By using descriptive methods and qualitative approaches this study was conducted, informants used as many as 21 people with structured interviews and triangulation analysis, the results were obtained. The factors that cause freeze are human factors which were weak human resources of farmers in 1980-1991. Capital factor is due to limited capital in the factory and often delays in disbursement of farmers' salaries, difficulty in the process of borrowing money, lack of communication between farmers and employees. Resulting in a decrease in the sense of trust between the two parties and arises a sense of not needing each other.</em></p> Hamirul Hamirul, Widya Pratiwi, Sasmita Rusnaini, Rusdi Rusdi, Darmawanto Darmawanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/371 Tue, 08 Sep 2020 00:00:00 +0700 Auditor Switching, Kenapa? http://journal.stiemb.ac.id/index.php/mea/article/view/331 <p>This study aims to obtain empirical evidence about the factors that influence voluntary auditor switching. The independent variables used in this study are audit opinion, KAP size, company size, Financial distress, audit committee. The object of this research is companies in the manufacturing sector which were listed on the Indonesia Stock Exchange during 2014-2018. Data were analyzed logistic regression analysis. The result of this study indicates that audit opinion, company size, financial distress and audit committee have no effect on auditor switching.</p> Eny Maryanti, Santi Rahma Dewi, Herlinda Maya Kumala Sari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/331 Tue, 08 Sep 2020 00:00:00 +0700 Pengaruh PENGEMBANGAN ORGANISASI TERHADAP KINERJA Karyawan pada PT DIRGANTARA INDONESIA PERSERO http://journal.stiemb.ac.id/index.php/mea/article/view/380 <p><em>This research was conducted at PT Dirgantara Indonesia (Persero), also known as PTDI. The background of the research is to looking for the phenomenon of organizational development process and the performance of PT Dirgantara Indonesia's employees Then the purpose of this research is to determine the effect of organizational development on the performance of the employees of PT Dirgantara Indonesia (Persero).</em></p> <p><em>&nbsp;In this research, using quantitative methods with analytical techniques used &nbsp;namely descriptive analysis, simple linear regression analysis, partial hypothesis testing (T test), and the coefficient of determination </em><em>(R</em><em><sup>2 </sup></em><em>)</em><em>&nbsp;and sampling using a sampling technique method, namely Probability Sampling with the kind of probability sampling name sampling incidental. The number of respondents in this study was 100 respondents.</em></p> <p><em>The results of this study indicate that Organizational Development is in the good category that is equal to 80.2% and Employee Performance is in the good category that is equal to 80.5%. Based on the results of hypothesis testing there is a significant and positive effect on Organizational Development on the performance of employees at PT Dirgantara Indonesia, with a coefficient of determination of 38.4%. So that the higher the Organization Development, the more Employee Performance at PT Dirgantara Indonesia.</em></p> Wirasena Fadilla Fahiem, Alini Gilang ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/380 Tue, 08 Sep 2020 00:00:00 +0700 PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 http://journal.stiemb.ac.id/index.php/mea/article/view/384 <p>Profitability, leverage, company size, company age, and board of independent commissioners are used in the research to assess the effect toward the implementation of <em>Corporate Social Responsibility (CSR)</em> in a company. The sampling method used is purposive sampling by taking companies listed on the Indonesia Stock Exchange mining sector which get a total population of 41 companies and a sample of 16 companies from year 2014-2018. SPPS version 17 is used in research to test multiple linear regression analysis. The results of the research are profitability, leverage, company size, company age, and board of independent commissioners simultaneously influence <em>Corporate Social Responsibility</em> (CSR) . The partial results of the research that have no effect and are not significant in the implementation of <em>Corporate Social Responsibility</em> are profitability, leverage, and board of independent commissioners, while company size and company age have significant effect on the implementation of Corporate Social Responsibility.</p> Vivian Vivian, Yessica Wijaya, Florencia Charlie, Winnie Winnie, Devi Devi, Namira Ufrida Rahmi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/384 Tue, 08 Sep 2020 00:00:00 +0700 Etika Bisnis Islam Terhadap Penimbun Barang Akibat Covid-19 (Studi Kasus Kepada Masyarakat Penimbun Barang Di Kecamatan Tayu Kabupaten Pati Provinsi Jawa Tengah) http://journal.stiemb.ac.id/index.php/mea/article/view/375 <p class="Default" style="text-align: justify;">Masyarakat yang melakukan penimbunan barang memang belum memahami etika bisnis islam yang didalamnya berisi nilai-nilai dan aturan-aturan dalam berbisnis dan masyarakat yang melakukan penimbunan barang mereka tidak memperhatikan enam prinsip dalam etika bisnis islam yaitu prinsip kebenaran, prinsip kepercayaan, prinsip ketulusan, prinsip persaudaraan, prinsip pengetahuan dan prinsip keadilan. Dan masyarakat yang melakukan penimbunan barang tidak mengerti akibat yang akan terjadi setelah mereka melakukan penimbunan barang dan hal itu seperti mereka akan mendapatkan siksaan yang sangat pedih jika dilihat dalam hukum islam dan dilihat dari akibat ang terjadi dengan ekonomi maka harga kebutuhan pokok seperti sembako akan naik drastis.</p> puguh kurniawan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/375 Thu, 10 Sep 2020 00:00:00 +0700 The Development of Internal Auditor's Role in Supporting Good Corporate Governance http://journal.stiemb.ac.id/index.php/mea/article/view/410 <p><em>This study aims to determine the shifting role of internal auditors in supporting the realization of good corporate governance by reviewing 44 journals related to the role of internal auditors and then analyzing to get a paradigm related to the role of internal auditors in creating good corporate governance. This study finds that there was a shift in the role of internal auditors, which began with the role as watchdog into consultants and catalysts role for the company. </em></p> Stefani Chrystabel, Aprina Nugrahesthy Sulistya Hapsari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/410 Thu, 10 Sep 2020 00:00:00 +0700 THE EFFECT OF CURRENT RATIO (CR), RETURN ON EQUITY (ROE), DEBT ON EQUITY RATIO (DER), EARNING PER SHARE (EPS), AND TOTAL TURNOVER ASSETS (TATO) ON STOCK PRICES IN PROPERTY, REAL ESTATE AND CONSTRUCTION COMPANIES WHICH ARE LISTED INDONESIA EXCHANGE EXCHANG http://journal.stiemb.ac.id/index.php/mea/article/view/414 <p>The purpose of this research is to analyze the impact of CR, ROE, EPS, and TATO on stock prices on property, real estate and construction companies on the Indonesia Stock Exchange in the 2014-2018 period. Using quantitative analysis methods with a purposive sampling technique. The population is 73 companies and the sample is 52 companies. Research shows that CR, DER, and TATO have no significant effect on stock prices while the ROE and EPS variables have a significant effect on stock prices.</p> <p>Key words: <em>Current Ratio, Return On Equity, Debt On Equity Ratio, Earning Per Share, Total Asset Turnover, Share Price</em>.</p> Andy Andy, Cindy Novana, Sartika Sartika, Marlinda Latare Sihaloho, Bayu Wulandari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/414 Thu, 10 Sep 2020 00:00:00 +0700 PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT IKIMURA INDOTOOLS CENTER http://journal.stiemb.ac.id/index.php/mea/article/view/418 <p><em>The service sector is an important sector because of its role as job creation, enchancing competitiveness and having an influence on economic growth in Indonesia, so quality human resources are needed to help companies achieve their goals. Quality human resources concerns employee performance</em><em>. Factors that can affect employee performance are transformational leadership styles and work discipline. If the company has a transformational leadership style and good work discipline, it will improve the performance of employees who influence the company.</em></p> <p><em>This study aims to determine the effect of transformational leadership style and work discipline on employee performance at PT Ikimura Indotools Center.</em> <em>This type of research is quantitative and uses descrtiptive analysis method. The data analysis technique used is multiple linier regression alaysis. The sample in this study amounted to 66 people with population of employees of PT Ikimura Indotools Center.</em></p> <p><em>Based on the results of study, it can be concluded that the response of respondents to the variable transformational leadership style with a good category, work discipline variables with a very good category, and employee performance variables with very good categories. Transformational leadership style and work discipline have a significant effect on employee performance at PT Ikimura Indotools Center, both partially and simultaneously.</em></p> Yusuf Ramadanto, Romat Saragih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/418 Thu, 10 Sep 2020 00:00:00 +0700 The Effect of Accounting Information and Internal Characteristics of Entrepreneurs toward SMEs Productivity http://journal.stiemb.ac.id/index.php/mea/article/view/417 <p>This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s.</p> Icuk Rangga Bawono, Triani Arofah, Berlian Muhammad S. Ubay ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/417 Thu, 10 Sep 2020 00:00:00 +0700 MODEL MEDIASI ERP, SPM, SCM DAN KINERJA PERUSAHAAN http://journal.stiemb.ac.id/index.php/mea/article/view/427 <p><em>The purpose of this study is to provide empirical evidence and analyze the effect of the implementation of enterprise resources planning (ERP) on firm&nbsp; performance. This study is an empirical study on manufacturing companies that implement ERP systems in Banten, Jakarta and West Java. Specifically, this study tested the mediating effect of management control systems formal and management control systems informal as well as the supply chain management (SCM) on the relationship between ERP and firm performance.</em><em>The empirical analysis in this study is based on primary data obtained from a survey of 100 manufacturing companies with 78 respondents, or response rate of 39.00%. This research was conducted by the method of approach to structural equation modeling (SEM) with testing tools using partial least squares (PLS). </em><em>Overall,</em> <em>these</em> <em>findings</em> <em>indicate</em> <em>that the</em> <em>control system</em> <em>either</em> <em>formal or</em> <em>informal</em> <em>management</em> <em>does not</em> <em>mediate</em> <em>the effect of</em> <em>ERP implementation</em> <em>on firm performance</em><em>. </em><em>Supply chain management</em> <em>partially</em> <em>mediates the</em> <em>effect of</em> <em>ERP</em> <em>on firm performance</em><em>. </em><em>The study also found</em> <em>a significant relationship</em> <em>between</em> <em>financial performance</em> <em>and non</em><em>-</em><em>financial </em><em>companies</em><em>. </em><em>The results of</em> <em>this study indicate</em> <em>that the</em> <em>implementation</em> <em>of enterprise</em> <em>resources planning</em> <em>resulted in</em> <em>improved</em> <em>performance of the company</em> <em>in the long run</em><em>, </em><em>and</em> <em>supply chain management</em> <em>helps</em> <em>companies</em> <em>achieve</em> <em>performance improvement</em> <em>company</em> <em>in the future</em><em>.</em></p> <p><strong>Keyword:</strong> <em>ERP, MCS formal, MCS informal, SCM, Firm performance.</em></p> Muhammad Nawawi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/427 Sat, 12 Sep 2020 00:00:00 +0700 ANALYSIS OF E-COMMERCE ADOPTION BY MSME IN FASHION SECTOR IN BANDUNG USING THE UTAUT MODEL http://journal.stiemb.ac.id/index.php/mea/article/view/430 <p><strong>&nbsp;</strong></p> <p>This research is motivated by the low level of adoption of E-commerce by MSMEs in the city of Bandung. Based on the pre-survey, there are difficulties faced by SMEs in adopting e-commerce, one of which is the lack of available facilities. The Fashion sector, as the sector that has shown the most significant growth in Bandung, is considered appropriate to be the object of this research. This study aims to determine the factors of technology adoption that are obstacles to SMEs in adopting E-commerce. This research uses quantitative methods as the type of descriptive research. The sampling technique uses nonprobability sampling technique with 200 respondents. Data analysis techniques using descriptive analysis and SEM-PLS path analysis. The independent variable in this study is Performance Expectancy, Effort Expectancy, Social Expectancy and Facilitating Condition. The dependent variable is Use Behavior and the intervening variable is Behavioral Intention. Based on descriptive analysis, E-commerce adoption using UTAUT shows high results, but there are low results on the Effort Expectancy and Social Influence variables which indicate that MSME actors still find difficulties in using E-commerce. The results obtained in this study are the Performance Expectancy, Effort Expectancy, and Social Expectancy variables that have a significant positive effect on Behavioral Intention. Meanwhile Behavioral Intention and Facilitating Conditions also have a significant positive effect on Use Behavior</p> Oldsie Meizilya Mizal, Chandra Wijayangka ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/430 Sat, 12 Sep 2020 00:00:00 +0700 PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/403 <p>Tujuan penelitian adalah untuk mengetahui pengaruh profitabilitas, leverage dan likuiditas terhadap nilai perusahaan. Metode pengumpulan sampel pada penelitian ini menggunakan pendekatan non-probability sampling dengan teknik purposive sampling. Jumlah sampel.penelitian yaitu 74 perusahaan pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2015-2017. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas berpengaruh signifikan terhadap nilai perusahaan, leverage berpengaruh signifikan teehadap nilai perusahaan dan likuiditas berpengaruh signifikan terhadap niali perusahaan. Secara parsial profitabilitas berpengaruh postif signifikan terhadap nilai perusahaan, leverage berpengaruh negatif tidak signifikan terhafap nilai perusahaan, dan likuiditas berpwngaruh positif signifikan terhafap nilai perusahaan.</p> Martonius Ndruru, Pelita Br. Silaban, Jenni Sihaloho, Kwinta Monika Manurung, Tetty Tiurma Uli Sipahutar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/403 Sat, 12 Sep 2020 00:00:00 +0700 the INFLUENCE OF COMPANY SIZE, PUBLIC ACCOUNT SIZE, AUDIT COMPLEXITY, AUDIT DELAY, AND OWNERSHIP TYPE TOWARD AUDIT FEE (EMPIRAL STUDY AT MANUFACTURING CAMPANIES THAT ARE RECORDED IN THE INDONESIAN STOCK EXCHANGE IN 2016-2018) http://journal.stiemb.ac.id/index.php/mea/article/view/437 <p><em>This research has the purpose of analyzing probable influence towards audit cost in manufacturing companies recorded in the Indonesian Stock Exchange in 2016-2018. The factors used in the research are company size, public accountant office size, audit complexity, audit delay, and ownership type. Data sample used in the research are gathered with purposive sampling technique. Sample</em><em>s</em><em>&nbsp;that can used in the research are 84 companies gathered in a period of 3 years. Therefore, there are 252 observational data that can be used. The research methodology used in Multiple Linear Regression Analysis. </em><em>According to tests done </em><em>in this research, variables that are known to affect audit fee significantly are company size, public accountant office size, and audit complexity. Whereas audit delay and ownership type does not affect audit fee.</em></p> Samuel Fernandes Siregar, Devi Devi, Rani Delviana Girsang, Wenny Anggresia Ginting ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/437 Sat, 12 Sep 2020 00:00:00 +0700 PENGARUH FINANCIAL LEVERAGE, KEBIJAKAN DIVIDEN DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN MINUMAN http://journal.stiemb.ac.id/index.php/mea/article/view/463 <p><em>The research aims to find out how the influence of Financial Leverage, Dividend Policy, and Earning Per Share on the Value of Companies in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). The population taken is all food and beverage companies listed on the Indonesia Stock Exchange, amounting to 18 companies in the 2013-2017 period. For the technique of determining the sample using purposive sampling. The study uses multiple linear regression analysis techniques. The results of this study indicate that Finalcial Leverage, Dividend Policy, and Earning Per Share (EPS) have a simultaneous and significant effect on firm value. Where partially, Financial Leverage has a positive and significant effect on Company Value, a negative and insignificant influence on dividend policy on company value, Earning Per Share has a positive and significant effect on the value of the company in food and beverage manufacturing companies listed on the Indonesia Stock Exchange phase 2013-2017.</em></p> Jessy Safitri Sitorus, Nokia Ismeralda Tanasya, Rizki Fadillah, Yomarni Gulo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/463 Sat, 12 Sep 2020 00:00:00 +0700 Analisis Perbandingan Keakuratan Memprediksi Financial Distress dengan Menggunakan Model Grover, Springate dan Altman Z-Score pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/438 <p>Penelitian ini dilakukan dengan tujuan untuk melihat pengaruh dan menganalisis perbandingan keakuratan dari Model Grover, Springate dan Altman Z-Score dalam memprediksi <em>Financial Distress</em>&nbsp;pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2013-2017. Pengambilan sampel dilakukan menggunakan teknik <em>purposive sampling</em>&nbsp;dengan jumlah sampel yang diperoleh sebanyak 14 perusahaan dan jumlah keseluruhan data 70 dari populasi 41 perusahaan. Peneliti menggunakan teknik analisis regresi logistik biner yang diambil dari program IBM SPSS Statistics versi 23 dan juga analisis dari hasil perhitungan masing-masing model. Hasil dari penelitian ini adalah Model Grover, Springate dan Altman Z-Score dapat digunakan untuk memprediksi <em>financial distress</em>&nbsp;karena berpengaruh signifikan. Kesimpulan yang diperoleh dari penelitian ini adalah Model Springate merupakan model yang paling sesuai dan akurat digunakan untuk memprediksi <em>financial distress</em>&nbsp;pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2013-2017.</p> Kason Kason, Calvin Angkasa, Yuli Gozali Gozali, Regina Alya Wijaya, Thomas Firdaus Hutahean ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/438 Mon, 14 Sep 2020 00:00:00 +0700 The Influence of Accounting Information System (AIS) on Internal Control in a Company http://journal.stiemb.ac.id/index.php/mea/article/view/453 <p>This study intends to understand the influence of Accounting Information System (AIS) on internal control in a company that utilizes AIS. This research uses a qualitative research method so the results are presented using descriptive analysis. The discussion in this study explains that the policies and procedures that exist in each company are intended to provide assurance that the intended goals and rules set can be achieved and adhered to, and is a form of management control that is also used to be able to provide reliable financial information and guarantee compliance towards applicable laws and regulations .</p> Nadia Fathurrahmi Lawita ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/453 Mon, 14 Sep 2020 00:00:00 +0700 Pengaruh Return On Equity, Debt Equity Ratio, Current Ratio Dan Firm Size Terhadap Harga Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di BEI) http://journal.stiemb.ac.id/index.php/mea/article/view/457 <p><strong><em>ABSTRACT</em></strong></p> <p><strong><u>&nbsp;</u></strong></p> <p><em>Stock Prices. The data is sourced from to the financial statements of the Basic Industry and Chemical sectors listed The purpose of this study can explain how the influence of</em> <em>&nbsp;R</em><em>eturn On Equity (ROE</em><em>) D</em><em>ebt To Equity Ratio (DER</em><em>), Current Ratio </em><em>(CR</em><em>), and Firm Size on on the IDX during</em> <em>2015 – 2017</em><em>, an example of 48 secondary data companies. The purposive sampling method used in doing this research. The results of the hypothesis explain that R</em><em>eturn On Equity (ROE</em><em>) has a positive influence on stock prices.Whereas D</em><em>ebt To Equity Ratio (DER</em><em>), Current Ratio </em><em>(CR</em><em>), and Firm Size have no effect. It can be concluded from the research proving the simultaneous impact of R</em><em>eturn On Equity (ROE</em><em>) D</em><em>ebt To Equity Ratio (DER</em><em>), Current Ratio </em><em>(CR</em><em>), and Firm Size on stock prices. The estimated accuracy test (R<sup>2</sup>) proves that the variance value of the independent variable impacts the dependent variable around 7.8% while the residual value of about 92.2% is an impact that originates outside this study.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: Stock Price, ROE, DER, CR, Firm Size.</em></strong></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong>ABSTRAK</strong></p> <p><strong>&nbsp;</strong></p> <p>Tujuan penelitian dapat menjelaskan bagaimana pengaruh <em>R</em><em>eturn On Equity (ROE</em><em>)</em><em>, </em><em>D</em><em>ebt To Equity Ratio (DER</em><em>), Current Ratio </em><em>(CR</em><em>), </em>dan<em> Firm Size</em> terhadap Harga Saham. Data bersumber dari laporan keuangan sektor Industri Dasar dan Kimia yang <em>listing </em>&nbsp;pada BEI periode 2015 – 2017, contoh dari 48&nbsp; perusahaan data sekunder. Metode purposive sampling yang dipakai dalam mengerjakan penelitian ini. Hasil hipotesis menjelaskan bahwa <em>R</em><em>eturn On Equity (ROE</em><em>) </em>memiliki pengaruh positif dalam harga saham. Sedangkan <em>D</em><em>ebt To Equity Ratio (DER</em><em>), Current Ratio </em><em>(CR</em><em>), </em>dan<em> Firm Size</em> tidak memiliki pengaruh. Disimpulkan dari penelitian membuktikan adanya dampak <em>R</em><em>eturn On Equity (ROE</em><em>)</em><em>, </em><em>D</em><em>ebt To Equity Ratio (DER</em><em>), Current Ratio </em><em>(CR</em><em>), </em>dan<em> Firm Size</em> secara bersamaan pada harga saham. Uji determinsi (R<sup>2</sup>) membuktikan bahwa nilai varians dari variabel independen dampak variabel dependen sekitar 7,8% sedangkan nilai sisa sekitar 92,2% adalah suatu dampak&nbsp; yang berasal diluar penelitian ini.</p> <p>&nbsp;</p> <p><strong><em>Kata kunci:</em></strong> <strong><em>Harga Saham</em></strong><strong><em>, </em></strong><strong><em>ROE, DER, CR,</em></strong> <strong><em>Ukuran Perusahaan</em></strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> Decly Natalia, Desy Nafika Manurung, Friska Nduru, Wilsa Road Betterment Sitepu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/457 Mon, 14 Sep 2020 00:00:00 +0700 PENGARUH LITERASI DAN RELIGIUSITAS TERHADAP INTENSI BERWAKAF PADA CASH WAQF LINKED SUKUK http://journal.stiemb.ac.id/index.php/mea/article/view/440 <p><em>This research aims to examine factors that influence intention to give </em><em>cash waqf linked sukuk</em><em> that consists of literacy and religiosity This research uses quantitative methods through SmartPLS 3.0 and SEM (Structural Equation Modeling) analysis model. Data were collected using a questionnaire to all muslim in 17 to 65 years old.The results based on 239 samples indicate that literacy and religiosity positively and significantly affect the intention to give CWLS. These results indicate that the higher literacy and religiosty will increase the intention to give CWLS.</em></p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> Hida Hiyanti, Tettet Fitrijanti, Citra Sukmadilaga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/440 Mon, 14 Sep 2020 00:00:00 +0700 Pengaruh Jam Kerja Yang Panjang Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT Telkom Witel Bandung http://journal.stiemb.ac.id/index.php/mea/article/view/377 <p><em>Human resources are a reference for the company in achieving company or organizational goals. One way that companies can do to be able to manage and improve the quality of performance and human resources is to pay attention to employee work hours and leadership styles adopted by leaders in the company. Work duration and leadership style are among the factors that influence employee performance. This study aims to determine the effect of long working hours and leadership styles on employee performance at PT Telkom Witel Bandung. </em></p> <p><em>In this study the method used is a quantitative method with the type of descriptive research. The sample used was 56 employees of PT Telkom Witel Bandung using the Probability Sampling technique with sampling using the Simple Random Sampling technique. Based on the results of the study showed that the variable length of work hours (X1) and leadership style variables (X2) simultaneously had a positive and significant effect on the performance variable (Y). These results indicate that long working hours and leadership styles have an effect of 57.6% on employee performance. Meanwhile, the remaining 42.4% is influenced by other factors not examined in this study. </em></p> <p><em>Suggestions for PT Telkom Witel Bandung companies should pay more attention to whether the set daily targets can be completed with normal working hours owned by employees or not, because if employees work too often above normal working hours will result in additional or waste of costs, such as the addition of electricity costs because employees use computers and other company facilities to work late at night. Leaders are also expected to be able to maintain the nature of leadership, which has been able to apply the dimensions of democratic leadership style.</em></p> Ni Made Wili Candera Dewi, Muhammad Yahya Arwiyah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/377 Mon, 14 Sep 2020 00:00:00 +0700 Pengaruh Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor terhadap Kualitas Audit pada BPKP Sumatera Utara http://journal.stiemb.ac.id/index.php/mea/article/view/447 <p>Penelitian ini dilakukan guna untuk dapat memahami Pengaruh Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor terhadap Kualitas Audit pada BPKP Sumatera Utara. Dalam penelitian menggunakan data elementer atau datang yang diperoleh secara langsung yang berupa gagasan melalui narasumber dari akumulasi data. Ada 90 sampel yang menyelesaikan kriteria dengan menggunakan <em>sampling</em>&nbsp; jenuh.. Penelitian ini memerlukan data yang menganalisis dengan teknik analisis yang bersifat regresi linear&nbsp; berganda, yang hasilnya menyatakan bahwa Variabel Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor berpengaruh secara simultan terhadap Kualitas Audit. Sedangkan secara parsial terdapat bahwa Variabel Etika Auditor saja yang berpengaruh signifikan terhadap Kualitas Audit.</p> Mulati Bernadenta, Hotber Hutabarat, Fransiska Siahaan, Keumala Hayati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/447 Wed, 16 Sep 2020 00:00:00 +0700 PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, LEVERAGE, LIKUIDITAS DAN GROWTH OF SALES TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2014-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/454 <p>The purpose of this study was to determine and analyze the effect of Profitability, Managerial Ownership, Leverage, Liquidity and Growth of Sales on Dividend Policy on consumer goods industry companies in the Indonesia Stock Exchange (BEI) in 2014-2017. Quantitative analysis was used in this research method. Data taken from the company's financial statements on the Indonesia Stock Exchange during the study period are used as descriptive research. This research is explanatory with purposive sampling as a sampling technique. A total of 39 companies are in the population. There are 19 companies that meet certain criteria. Descriptive statistics, classic assumption tests and regression analysis as the data used. Simultaneously there is a significant influence between Profitability, Managerial Ownership, Leverage, Liquidity and Growth of Sales on Dividend Policy. Partially there is the result that profitability has a significant influence on dividend policy in the 2014-2017 period. Whereas Managerial Ownership, Leverage, Liquidity and Growth of Sales have insignificant influence on Dividend Policy of consumer goods industry companies on the Indonesia Stock Exchange in the 2014-2017 period.</p> <p>Keywords: Profitabilitas, Kepemilikan Manajerial, <em>Leverage</em>, Likuiditas, <em>Growth of Sales</em>, Kebijakan Dividen.</p> Hendra Sumarlin, Arie Pratania Putri, Jessin Spazzer, Gusvita Andresa, Miko Yoshida ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/454 Wed, 16 Sep 2020 00:00:00 +0700 THE INFLUENCE OF ROA, CURRENT RATIO, DER, AND EPS ON DIVIDEND POLICY IN VARIOUS INDUSTRIAL SECTORS COMPANIES LISTED ON BEI 2015-2017. http://journal.stiemb.ac.id/index.php/mea/article/view/446 <p>This study aims to determine whether Return On Assets, Current Ratio, Debt to Equity Ratio, and Earning Per Share partially and simultaneously have a significant effect on Dividend Policy in Companies in Various Industry Sectors listed on the Indonesia Stock Exchange. The theories used are accounting and financial management theories related to ROA,CR,DER,and EPS on Dividend Policy. The method used is an associative research approach with a causal relationship, this type of research is descriptive research, the nature of the research used is exploratory research, the sampling technique is purposive sampling in the way of taking judgment sampling, the type of research data uses secondary data. Analysis of the data used is multiple linear regression analysis. The population used was 43 companies and a sample of 129. The classic assumption tests used were the Normality Test, the Multicollinearity Test, the Autocorrelation Test, and the Heteroskedasticity Test. The results of this study indicate that ROA, CR, DER, and EPS simultaneously have a significant and significant effect on Dividend Policy and partially ROA has a negative and significant effect on dividend policy,CR and DER partially have no effect and are significant on dividend policy and EPS partially has no influence and no significant effect on dividend policy in the Various Industry Sectors listed on the IDX in 2015-2017.</p> SITI DINI, BETSAIDA PASARIBU, ALFONSUS HENDRIN GEA, LANI MARIA MAGDALENA SIREGAR ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/446 Wed, 16 Sep 2020 00:00:00 +0700 PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/470 <p>ABSTRAK<br> Penelitian bertujuan dalam menganalisa dan menilai pengaruh likuiditas, profitabilitas, solvabilitas, serta ukuran perusahaan terhadap nilai perusahaan di perseroan aneka industri tertera pada Bursa Efek Indonesia tahun 2015-2017. Adapun populasi penelitian yakni semua perseroan aneka industri pada Bursa Efek Indonesia total 35. Penentuan sampel memakai teknik purposive sampling, sampel akhir dipakai yaitu 15 perseroan dengan jumlah data sebanyak 45. Teknik analisis regresi linear berganda dipakai pada observasi ini dan menguji hipotesis memakai program SPSS. Hasil studi menggambarkan likuiditas, profitabilitas, solvabilitas, serta firm size mempunyai pengaruh secara bersamaan serta signifikan pada nilai perusahaan di perseroan aneka industri yang tertera pada BEI periode 2015-2017. Secara parsial likuiditas berpengaruh negatif serta tidak signifikan pada nilai perusahaan, profitabilitas mempunyai pengaruh positif signifikan pada nilai perusahaan, solvabilitas tidak ada pengaruh serta tidak signifikan terhadap nilai perusahaan, dan ukuran perusahaan memiliki pengaruh positif signifikan terhadap nilai perusahanan pada perusahaan aneka industri pada BEI tahun 2015-2017.<br>Kata Kunci : Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Nilai Perusahaan<br>ABSTRACT<br> The research aims to analyze and rate the effect of liquidity, profitability, solvability and firm size on value of companies in various industrial companies listed on the Indonesia Stock Exchange in 2015-2017. The research populations are all industrial companies on the Indonesia Stock Exchange, total 35. Determination of the sample using purposive sampling technique, the final sample used was 15 companies with total of 45 data. Multiple linear regression analysis techniques were used in this observation and tested the hypothesis using the SPSS program. The results of the study that liquidity, profitability, solvability and firm size have a concurrent and significant effect on the value of the company in various industrial companies listed on the Indonesia Stock Exchange in 2015-2017. Partially, liquidity has a negative and not significant effect on firm value, profitability has a significant positive effect on firm value, solvability has no effect and is not significant on firm value, and firm size has a significant positive effect on company value in various industrial companies on the Indonesia Stock Exchange in 2015 -2017.<br>Keywords : Liquidity, Profitability, Solvability, Firm Size, and Company Value</p> <p>&nbsp;</p> Febry Tresia Simamora, Herlina Novita, Yozzi Alfaredo Cantona ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/470 Wed, 16 Sep 2020 00:00:00 +0700 PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, SALES GROWTH , DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/501 <p>The consumer goods industry has experienced slowing growth in recent years which has resulted in increasingly fierce and heated competition between companies and involving a variety of local and imported brands. The population of this research is 51 Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange in the Period of 2013-2017. The research sample of 16 Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the Period of 2013-2017. The research model is multiple linear regression and the research model is multiple linear regression. The final results of this study are the <em>Current Ratio, Sales Growth and </em>Working Capital Turnover has <em>no effect </em>on profitability in the consumer goods industry companies listed on the Indonesia Stock Exchange Period 2013-2017. <em>Debt To Equity Ratio affects </em>Profitability of consumer goods industry companies listed on the Indonesia Stock Exchange in the 2013-2017 period. <em>&nbsp;Current Ratio, Debt To Equity Ratio</em>, <em>Sales Growth</em> and working capital turnover have a significant effect on profitability in consumer goods industry companies listed on the Indonesia Stock Exchange Period 2013-2017.</p> Dwika Lydia Fransiska, Ike Rukmana Sari, Josep Hulu, Erwis Fayron Siburian, Annisha Dwi Tami ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/501 Wed, 16 Sep 2020 00:00:00 +0700 THE THE EFFECT OF CAPITAL TURNOVER, CURRENT RATIO AND FIRM SIZE WORKING ON PROFITABILITY IN THE MANUFACTURING COMPANY OF THE BASIC AND CHEMICAL INDUSTRY SECTORS LISTED IN INDONESIA STOCK EXCHANGE (BEI) PERIOD 2014-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/439 <p>This research was held to examine the effect of <em>working capital turnover, current ratio </em>and <em>&nbsp;</em><em>&nbsp;</em><em>firm</em> <em>size</em> on profitability partially or simultaneously on manufacturing companies basic and chemical industry listed in Indonesia Stock Exchange in 2014-2017. The research was conducted with multiple linear regression analysis methods and hypothesis testing&nbsp; using the SPSS program. The overall population in this study were 69 companies and the sample were 27 companies with 108 data. The research&nbsp; showed that partially, (1) working capital turnover has a positive and significant effect on profitability, (2) current ratio has a positive and significant on profitability, (3) firmsize do not have a positive significant effect on profitability, (4) simultaneously, working capital turnover, current ratio, and firm size have a positive and significant on profitability.</p> Risdayanti Sinaga, Betti Sulastri Marbun, Johannes R Sianturi, Jessy Safitri Sitorus ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/439 Fri, 18 Sep 2020 00:00:00 +0700 ROLE OF LUBUK LARANGAN IN INCREASING COMMUNITY ECONOMIC INCOME (CASE STUDY IN GUNUNG TUA VILLAGE JULU, MANDAILING NATAL DISTRICT) http://journal.stiemb.ac.id/index.php/mea/article/view/487 <p>This research is motivated by the existence of a hole in the ban in the village of Gunung Tua Julu, one of the villages located in Panyabungan District, Mandailing Natal Regency, which has natural potential that is still preserved until now, one of which is the hole in the ban. The river that passes from Gunung Tua Village is utilized by the community to become a Lubuk prohibited to increase their economic income. The activities under the ban are guarded and can only harvest natural products on the day or at the time determined by the community leaders. This type of research is field research, namely research activities in which the research data source is extracted directly in the field. This research shows that the process of managing lubuk prohibition of the people of Gunung Tua Julu Village is carried out with noble principles, there is mutual honesty between the committee and the participants, does not damage the environment, and there is an attitude of mutual help. In general, the role of lubuk prohibition in Gunung Tua Julu village in terms of management and economic improvement, according to the author, greatly affects long-term economic improvement. However, the existing structure for managing the lubuk prohibition of Sungai Gunung Tua Julu Village needs to be replaced periodically and renewed the roles and responsibilities of the management. It is intended that the management of prohibited fish in Sungai Gunung Tua Julu Village is more organized and structured. In the new institution, the role of prohibited fish management needs to be more activated, besides that it needs to be strengthened by the Mandailing Natal Regency Fisheries Service to make it more optimal.</p> RUKIAH RUKIAH ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/487 Fri, 18 Sep 2020 00:00:00 +0700 The Influence of Customer Motivation, Personal Selling and Product Quality on Purchasing Decisions of King Crab brand rice at PT Bendy Jaya Mandiri Medan http://journal.stiemb.ac.id/index.php/mea/article/view/458 <p><em>The purpose of this study was to examine and analyze the influence of Customer Motivation, Personal Selling and Product Quality on Purchasing Decisions of king crab brand rice at PT Bendy Jaya Mandiri Medan. Decrease in the Purchase Decision of Crab King brand rice at PT Bendy Jaya Mandiri Medan is caused by Customer Motivation, Personal Selling and Product Quality. The theory used is related to Customer Motivation, Personal Selling and Product Quality after the Purchase Decision. The population in this study amounted to 194 customers and a sample of 134 customers. The sampling technique used was random sampling. The data analysis used was validity and reliability test, classical assumption test, multiple linear regression analysis, hypothesis testing. The conclusion in this study is that partially and simultaneously Customer Motivation, Personal Selling and Product Quality have a positive and significant effect on purchasing decisions of king crab brand rice at PT Bendy Jaya Mandiri Medan.</em></p> Rosinta Romauli Situmeang, Steven Winata, Felix Cen, Steven . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/458 Fri, 18 Sep 2020 00:00:00 +0700 Celine Arie PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/474 <p>This research was conducted to test and analyze whether there is an effect of managerial ownership, dividend policy, profitability, debt policy and investment decisions on firm value. This study used secondary data from financial statements downloaded from the website www.idx.co.id, with a population of 16 companies where only 9 samples met the criteria using a purposive technique so that the data that can be processed amounts to 36 data. The research data was tested using multiple regression and hypothesis partially and simultaneously. The results of this study are managerial ownership, dividend policy and debt policy do not have an effect on firm value while profitability and investment decisions have a positive effect on firm value. Managerial ownership, dividend policy, profitability, debt policy and investment decisions together affect the company's value in the construction sector with the 2014-2017 research period.</p> celine kristanto, Arie Pratania Putri, Melisa Melisa, Suriyani Suriyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/474 Fri, 18 Sep 2020 00:00:00 +0700 ANALYSIS OF FACTOR FACTORS THAT INFLUENCE DIVIDEND POLICY IN CONSUMPTION GOODS COMPANY LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/480 <p><em>This study aims to determine the factors that influence dividend policy in consumer goods industry companies. The research method used is quantitative. This type of quantitative descriptive research is based on a population level of 50 companies and a sample of 20 companies in the 2015-2017 period with a purposive sampling technique. Data collection techniques by means of documentation and secondary data sources from the IDX financial statements for the 2015-2017 period. This research was tested using a classic assumption test. The results of the analysis of the coefficient of determination obtained an adjusted R square value of 0.376 means that the variation in stock price variables can be explained by variations in the Profitability, Leverage, Liquidity, Capital Structure and Dividend Policy variable is 37.6% while the remaining 62.4% is a variable variation which is not explained in this study. The results showed that partially Profitability has a positive and significant effect on Dividend Policy. While other variables, namely: Leverage, Liquidity, Capital Structure have no effect and are not significant on Dividend Policy.</em></p> Arisman Mendrofa, Tiara Devi Rajagukguk, Renni Erawati Nababan, Jen Meilan Silalahi, Deasy Arisandy Aruan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/480 Fri, 18 Sep 2020 00:00:00 +0700 ANALYSIS OF SERVICE QUALITY AND CONSUMER SATISFACTION USING CUSTOMER SATISFACTION INDEX (CSI) AND IMPORTANT PERFORMANCE ANALYSIS (IPA) IN WORKSHOP AUTO2000 ASIA AFRIKA BANDUNG http://journal.stiemb.ac.id/index.php/mea/article/view/444 <p><em>One of the official workshop companies owned by Toyota is Auto2000 Asia Afrika Bandung. Customer satisfaction in Auto2000 Asia Afrika Bandung is said to decline, according to data Auto2000 Asia Afrika Bandung in the range of April 2018-April 2019 There is a declining number of vehicles service by 94%. This signifies dissatisfaction of customers with the quality service Auto2000 Asia Afrika Bandung. This research aims to know the level of customer satisfaction also analyzing the variables that need improvement in Auto2000 Asia Afrika Bandung.</em></p> <p><em>This research uses CSI and IPA methods. The population research is a customer who uses service Auto2000 Asia Afrika Bandung. Sampling was carried out using NonProbability Sampling with the number of respondents as many as 100 people. The results are processed with CSI analysis to determine the level of satisfaction and GAP analysis then reprocessed using the IPA method to know the variables that need to be done improvement through SPSS 22. </em></p> <p><em>The results of performance gain a good category with 77.31%. And interest rates on companies with a good category by 80.21%. The level of satisfaction measured through CSI gets a value of 77.91% which means customers are satisfied, while on GAP analysis 15 of 17 items are negative, it can be concluded that the consumer has not been satisfied. In Cartesian diagram there are 5 aspects that must be improved to improve consumer satisfaction over the quality of service of the company Auto2000 Asia Afrika Bandung</em></p> Amjad Syarif, Arry Widodo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/444 Sun, 20 Sep 2020 00:00:00 +0700 Persepsi Mahasiswa Terhadap Kemampuan Dalam Mendirikan UMKM Dan Efektivitas Promosi Melalui Online Di Kota Tangerang Selatan http://journal.stiemb.ac.id/index.php/mea/article/view/571 <p><em>This study aims to determine the students' perceptions of the ability in establishing UMKM and how effective the online promotion of UMKM is in the city of South Tangerang.</em></p> <p><em>This research method uses qualitative methods, by gaining a deep understanding of data collection techniques through observation, documentation and interviews, using the semi-structured interview method based on predetermined interview guides to several informants from various universities located in South Tangerang, namely students who have obtained entrepreneurship courses or other subjects related to entrepreneurship.</em></p> <p><em>The results of the analysis from the interviews, it was found that the most decisive factors in establishing MSMEs were financial factors or business capital and commitment of 25% each, business location factors were 21%, experience was 9%, business ability was 8%, motivation was 8. % and a promotion of 4%. Regarding the Promotion of MSMEs through Online, all of them answered that they were effective in promoting it through online, with most of them saying that it was more effective to promote it through social media than promotion through other media. So it can be concluded, in addition to studying theory on campus, students also need to be committed to establishing a business and promoting their business through online, namely by prioritizing their promotion on social media such as Instagram, Facebook, WhatsApp and other online media.</em></p> Aidil Amin Effendy, Denok Sunarsi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/571 Sun, 20 Sep 2020 00:00:00 +0700 Analisis SWOT Sebagai Dasar Menentukan Strategi Pengolahan Sampah Pada TPST Se- Kecamatan Pamulang Tangerang Selatan http://journal.stiemb.ac.id/index.php/mea/article/view/572 <p>Penelitian ini bertujuan untuk mengetahui bagaimana strategi pengolahan sampah di TPST se kecamatan Pamulang dan kekuatan, kelemahan, peluang dan ancaman strategi di TPST se Kecamatan Pamulang di Kota Tangerang Selatan.</p> <p>Metode Penilitian ini menggunakan metode kualitatif&nbsp;yaitu&nbsp;dengan teknik pengumpulan data melalui observasi, dokumentasi dan wawancara.&nbsp;Adapun wawancara yang dilakukan dalam penelitian terhadap beberapa informan yang merupakan ketua TPST, pekerja, warga sekitar TPST dari berbagai TPST&nbsp;yang berada di Kecamatan Pamulang. Di antaranya TPST Rumah Kompos VPM, Vipamas, &nbsp;Ciledug Sejahtera, Gurame 01, Bambu Apus, Jabon Asri, Ketapang 5, Griya Bersih Asri, Liberal, Flamboyan, dan TPST Puri Resik&nbsp;</p> <p>Hasil analisis dari wawancara yang didapatkan dari informan, bahwa.&nbsp;Berdasarkan matrik TOWS pengelolaan sampah TPST kecamatan Pamulang ditentukan 4 (empat) skenario strategi, dengan definisi masing – masing strategi adalah sebagai berikut; 1. Strategi Strength - Opportunity (SO) didefinisikan dengan istilah Strategi Peningkatan Sarana Prasarana, 2. Strategi Weakness - Opportunity (WO), , didefinisikan dengan istilah Strategi Penyertaan Investor dalam Pembangunan dan Pengoperasian TPST, 3. Strategi Strength - Threat (ST), didefinisikan dengan istilah Strategi Peningkatan Peran Serta Masyarakat, 4. Strategi Weakness-Threat (WT), selanjutnya didefinisikan dengan istilah Strategi Peningkatan Kualitas Sumber Daya Manusia</p> Mahnun Mas’adi, Aria Aji Priyanto, Ahmad Nurhadi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/572 Sun, 20 Sep 2020 00:00:00 +0700 Pengaruh Lingkungan Kerja Fisik, Penilaian Prestasi Kerja dan Pemberian Insentif terhadap Kinerja Karyawan PDAM Tirtanadi Cabang Sei Agul http://journal.stiemb.ac.id/index.php/mea/article/view/491 <p class="s16"><span class="s6">This study was conducted to determine the effect of the</span> <span class="s6">physical</span><span class="s6"> work environment,</span><span class="s6"> work </span><span class="s6">performance</span><span class="s6"> appraisal</span><span class="s6">, and</span> <span class="s6">the provision of incentives on employees working performance at PDAM Tirtanadi Sei Agul branch office</span><span class="s6">. The sampling technique in this study uses a purposive sampling technique by distributing questionnaires to all employees consisting of permanent employees and contract employees with the criteria of having worked for 2 years or more, after observation it turns out that the average employee has worked more than 3 years so that the sample in this study were all employees as many as 61 respondents. The results showed that the physical work environment, work perf</span><span class="s6">ormance appraisal, and the provision of </span><span class="s6">incentives </span><span class="s6">had</span><span class="s6"> a positive effect on the performance</span><span class="s6"> employee</span><span class="s6">s of </span><span class="s6">PDAM Tirtanadi</span> <span class="s6">Sei Agul </span><span class="s6">branch office </span><span class="s6">with a coefficient of determ</span><span class="s6">ination of 62,1% and the remaining 37,9</span><span class="s6">% </span><span class="s6">is explained by variations in other variables. </span></p> <p class="s16">&nbsp;</p> <p class="s16"><span class="s17">Keywords</span><span class="s15"> :</span><span class="s15"> Physical Work Environment,</span><span class="s15"> Work </span><span class="s15">Perform</span><span class="s15">ance Appraisal, Incentive</span><span class="s15">, Performance Employee.</span></p> <p class="s16">&nbsp;</p> Muhammad Agung Anggoro, Nensi Feronika Siburian, Rizky Dwi Sartika, Silvia Pasaribu, Rainal Putra Anriko Panggabean ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/491 Mon, 21 Sep 2020 00:00:00 +0700 MASJID BASED COMMUNITY ECONOMIC EMPOWERMENT IN THE CITY OF PANYABUNGAN http://journal.stiemb.ac.id/index.php/mea/article/view/522 <p>The potential resources that exist within the mosque are the main assets that are valuable in developing a mosque-based economy. With a mosque-based economic development strategy through human resources, Baitul Maal, ZISWAF funds, and other mosque economic business units, it can be used as a support for the independence of the mosque and the surrounding community. This research use desciptive qualitative approach. The results of this study found that the strategic effort to optimize economic resources in the Panyabungan City Mosque which includes three potential areas, namely human resource assets, financial assets and social assets, divided into five aspects, namely; a) Optimization of Physical and Infrastructure Aspects through the field of household and building management. b) Aspects of Religion and Da'wah through the fields of Ketakmiran and Ubudiyah. c) Educational Aspects, through the fields of Education and Youth Formal / informal Education Kuttab Al-Fatih, Student Islamic Boarding Schools and TPQ. d) Economic and Social Aspects of Society, through the Field of Muamalah and Community Services, by establishing economic business units and the infaq and shadaqah movements. e) Aspects of Communication and Information Media, namely socializing all mosque activities.</p> Hamonangan Hamonangan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/522 Mon, 21 Sep 2020 00:00:00 +0700 The PENGELOLAAN ASET/BARANG MILIK DAERAH DI DINAS TENAGA KERJA KOTA MAGELANG TAHUN 2018/2019 http://journal.stiemb.ac.id/index.php/mea/article/view/413 <p><em>This study aims to determine how the implementation of the management of assets / goods belonging to the area in the City of Manpower Magelang Office is in accordance with Minister of Home Affairs Regulation No. 19 of 2016. This study uses descriptive research methods. In collecting data, the writer makes a list of questions to be asked directly to informants related to the management of assets / property belonging to the area, conducting surveys and interviews, or observations by going directly to the research location. The results showed that the management of assets / belongings of the region at the Magelang City Manpower Office had been carried out to the maximum and in accordance with Permendagri No. 19 of 2016. Even though not all asset / goods management has been carried out to the maximum, such as procurement of goods, which sometimes is not done at all once in a year.</em></p> Alinda Rahmawati Kusuma Dewi, Agustina Prativi Nugraheni ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/413 Thu, 24 Sep 2020 05:58:51 +0700 PENGARUH KINERJA KEUANGAN, TATA KELOLA PERUSAHAAN YANG BAIK ( GCG ) DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN ( CSR ) TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG ADA DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 http://journal.stiemb.ac.id/index.php/mea/article/view/442 <p><em>The research aims to analyze the effect of financial performance, corporate governance (GCG) and corporate social responsibility (CSR) on the company value of mining companies listed at Indonesia Stock Exchange. This research is using quantitative method with explanatory research. Data collection methods are literature review and documentation. The research conducted over a population of 33 mining companies at Indonesia Stock Exchange.&nbsp; Samples of 8 companies are taken by using purposive sampling method. Hypothesis test of the research uses multiple linear regression analysis. The results of the research are that financial performance has a significant impact on the company value of mining companies at Indonesia Stock Exchange. Good corporate governance (GCG) significantly impacts the company value of mining companies at Indonesia Stock Exchange.&nbsp; Corporate social responsibility (CSR) does not impact the company value of mining companies at Indonesia Stock Exchange.&nbsp; Financial performance, good corporate governance (GCG) and corporate social responsibility (CSR) have significant impact on the company value of mining companies at Indonesia Stock Exchange.</em></p> Frendy Fangestu, Laura Liawardi, Cindy Cindy, Yosephin Ade Putra, Jenny Jenny, Adam Afiezan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/442 Thu, 24 Sep 2020 00:00:00 +0700 PENGARUH PERGANTIAN AUDITOR, UKURAN KAP, DAN LABA RUGI TERHADAP AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Tercatat dalam Daftar di BEI Tahun 2016-2018) http://journal.stiemb.ac.id/index.php/mea/article/view/434 <p>The purpose of this study is to look at the effect of auditors, size of a public accounting firm, and profit and loss will Audit Report Lag on manufacturing companies listed on the Stock Exchange in the period 2016-2018. This type of research is qualitative research. The population is 130 manufacturing companies. In determining the sample with a purposive sampling method, the technique for determining specific evaluation examples includes: (1) manufacturing companies listed on the IDX in 2016 to 2018 are 130 companies (2) companies that do not present budget details in 2016 to 2018 are 17 companies (3) companies that have an average value below 63 and above 100 are 21 companies (4) companies that experience delays in issuing their financial statements in the end of year period rather than on December 31 are 2 companies. Based on these standard a sample of 90 companies from 130 manufacturing companies was written on the IDX in 2016-2018, so the data analyzed were 90 companies. The analysis technique is multiple linear regression.</p> <p>Based on the results of this study, it can be seen that (1) size of a public accounting firm has a negative and insignificant impact on audit report lag, it can be seen in the regression coefficient value (-0,227) &lt; t table (1.66277) and it significance value is 0.821 &gt; 0.05. (2) Change of auditor has a good and meaningless impact on audit report lag, it can be seen from the coefficient value (1,809) &gt; t table (1,66277) and the significant value of 0.074 &gt; 0.05. (3) Profit and loss has a good and insignificant impact on the audit report lag, it can be seen in the coefficient number (-1.760) &gt; t table (1.66277) and a significant value of 0.082 &gt; 0.05.</p> Desta Jess Wijaya Telaumbanua, Jenny Indah Dwisyafitri, Bella Sherlia, Hermanto Hutabalian, Rahmad Rahmad, Wenny Anggeresia Ginting ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/434 Thu, 24 Sep 2020 00:00:00 +0700 PENGARUH HARGA, PROMOSI PENJUALAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PT KEDAUNG MEDAN INDUSTRIAL http://journal.stiemb.ac.id/index.php/mea/article/view/422 <p><em>This research was conducted at PT Kedaung Medan Industrial which is engaged in the production of household appliances such as glass, plates and so on. Decrease in purchasing decisions caused by price, sales promotion and product quality. Quantitative approach, the type of research is descriptive quantitative, and the nature of this research is descriptive explanatory. The method of data collection is done by interviews, questionnaires, and documentation. Data analysis method used is multiple regression. The population is 186 customers PT Kedaung Medan Industrial and sample is 110 customers. The calculation result of hypothesis testing partially obtained tcount&gt; ttable or 2.908&gt; 1.983 and significant obtained 0.004 &lt;0.05, tcount&gt; ttable or 2.789&gt; 1.983 and significant obtained 0.006 &lt;0.05, tcount&gt; ttable or 2.071&gt; 1,983 and significantly obtained 0.041 &lt;0.05, means that partially Price, Sales Promotion and Product Quality has a positive and significant effect on the Purchasing Decision of PT Kedaung Medan Industrial. The results obtained calculated F count (11,479)&gt; F table (2.69) and a significance probability of 0,000 &lt;0.05, meaning that simultaneously Price, Sales Promotion and Product Quality has a positive and significant effect on the Purchasing Decision of PT Kedaung Medan Industrial. The coefficient of determination test results obtained Adjusted R Square value of 22.4% of the variation of the dependent variable is the purchase decision that can be explained by variations in the free variable price, sales promotion and product quality while the remaining 77.60% is explained by other variable.</em></p> Faldy ., Jefri ., Demak Claudia Yosephine Simanjuntak ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/422 Thu, 24 Sep 2020 00:00:00 +0700 THE EFFECT OF WORKING CAPITAL, SOLVABILITY AND LIQUIDITY ON PROFITABILITY IN INFRASTRUCTURE, TRANSPORTATION, AND UTILITY http://journal.stiemb.ac.id/index.php/mea/article/view/445 <p>This study aims to determine the effect of working capital, solvency and liquidity partially or simultaneously significantly influence the profitability of infrastructure, transportation and utility companies listed on the Indonesia stock exchange period 2015-2017. The method used in this research is a quantitative approach, the type of descriptive research, the nature of explanatory research, with documentation data collection techniques, the type of data used is secondary data.&nbsp; The population used was 38 companies and a sample of 57. The classic assumption tests used were the normality test, the multicollinearity test, the autocorrelation test, the heteroscedasticity test.&nbsp; The coefficient of determination test results indicate working capital,solvency and liquidity to profitability of 16.5% while the remaining 83.5% other variables examined by this study, such as debt to equity ratio, quick ratio and other ratios.&nbsp; Where working capital in this study calculations using net working capital (net workingcapital), solvency calculations using debt to assets ratio, liquidity calculations using currentratios, and profitability calculations using return of assets. The research results partially working capital affect profitability. The results of the study partially working capital affect profitability, solvency partially does not affect profitability, and partial liquidity does not affect profitability.&nbsp;</p> Desi May Sari Nainggolan, Christine Nathalia, Hestia Amalia Br Tarigan, Peronika Siburian, Jholant Bringg Luck Amelia Br Sinaga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/445 Thu, 24 Sep 2020 00:00:00 +0700 pengaruh PENGARUH KUALITAS PRODUK, SALURAN DISTRIBUSI DAN KEPUASANPELANGGAN TERHADAP LOYALITAS PELANGGAN PADA PT. FATONA JAYA SUKSES http://journal.stiemb.ac.id/index.php/mea/article/view/496 <p>The purpose of this study was to test and analyze the effect of product quality, distribution channels and customer satisfaction on customer loyalty , the decrease in customer loyalty is due to the inadequate product quality ,distribution channels and customer satisfaction . the theory used is related to product quality, distribution channels and customer satisfaction and customer loyalty . the population in this study amounted to 216 customer and a sample of 140 customers . the sampling technique used was random sampling. the data analysis used was validity and reliability test, classical assumption test , multiple linear regression analysis, hypotesis testing. the conclusion in this study is that partially and simultaneously product quality , distribution channels and customer satisfaction have a positive and significant effect on customer loyalty at PT Fatona Jaya Sukses&nbsp;</p> Rosinta Romauli Situmeang, Yuwanndy ., Veronika ., Cindy Yeohan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/496 Tue, 29 Sep 2020 00:00:00 +0700 Komunikasi partisipatif dalam pelaksanaan program penataan lingkungan permukiman berbasis komunitas di Nagari Solok Ambah Kecamatan Sijunjung Kabupaten Sijunjung http://journal.stiemb.ac.id/index.php/mea/article/view/589 <p><em>The PLPBK community development program is a centralized poverty settlement program to reduce dense areas, slums and poverty. This research is done to see the participatory communication process happens and obstacles affects the action of PLPBK program at Nagari Solok. The research is qualitative research and is analayzed by using participate communication models. The result of this research shows that participate communication process don't occurs in all aspects.</em><em>&nbsp;The main factor is affected by psychological factor where generally the people of Nagari solok are not critical person and want to accept every decision issue by the city coordinator's team for road construction. The second factor is the characteristic of people's behavior which is the communication behavior of the core team participatory planning (TIPP). The third factor is sociodemographics which that the low level of TIPP education so that it doesn't fully understand the message being conveyed by the team and the group' s less active social security system is seekibh out information about the facility as well as access to the information given by the limited dealers. Furthermore the diving factor behind their program's success, there are ninik mamak's strong role at that nagari.</em></p> Moni Febrianti, Erwin ., Jendrius . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/589 Tue, 29 Sep 2020 00:00:00 +0700 ANALISIS PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN RTH TEPI SUNGAI BATANG AGAM KOTA PAYAKUMBUH http://journal.stiemb.ac.id/index.php/mea/article/view/590 <p><em>The minimum percentage of green open public place in Payakumbuh according to the Payakumbuh Regional Government Work Plan (RKPD) has not yet achieved the mandate of the low of the Republic of Indonesia number 26 of 2007. In 2014 the percentage of public green open space in Payakumbuh City was (8.95%) and in 2016 (8.98%). To add more green open place and to overcome damage to the river cliffs, landslide and floods that hit Batang Agam river, Payakumbuh Government has planned the development of normalization and structuring of the Batang Agam River. &nbsp;This plans involve the participation of the community and other stakeholders. This study aims to: 1. Analyze community participation in the planning of the development of the RTH bank of the Batang Agam river, 2. Describe the development of the Batang Agam bank green space until 2018. This type of research is a case study research using qualitative descriptive methods, the determination of informants using purposive techniques sampling. To achieve the research objectives, qualitative analysis was used to analyze primary data in the form of interviews with research informants, namely with related agencies, traditional leaders and the community.</em></p> <p><em>The results of the study stated that with the participation of the community that had begun from the beginning of planning up to Physical Development, the normalization development and structuring of the AGG river can be carried out properly, so that it can help the government to succeed development programs and can increase the percentage of green open space in the City of Payakumbuh . Aside from being a flood control and overcoming river bank lonsor, the government also launched the Batang Agam river as a public open space and a new center of economic growth in Payakumbuh which is comfortable representing and making tourism destinations in the city of Payakumbuh</em></p> Helmi Putra, Erwin ., Ifdal . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/590 Tue, 29 Sep 2020 00:00:00 +0700 The Role of Knowledge Sharing Enablers on Employee Performance in the Face of the Industrial Revolution 4.O http://journal.stiemb.ac.id/index.php/mea/article/view/435 <p>This study aims to determine and analyze the relationship of Knowledge Sharing Enablers consisting of the dimensions of Enjoyment in Helping Others, Knowledge Self-Efficacy, Top Management Support, Organizational Rewards and ICT Use on Employee Performance in the Helicopter Completion Center Division of PT Dirgantara Indonesia. This study uses quantitative methods and descriptive analysis of causality. Sampling using saturated sampling method that is all the population of PT Dirgantara Indonesia's Helicopter Completion Center Division employees. The technique used is a simple linear regression analysis. The results of this study indicate that Knowledge Sharing Enablers have a positive and significant effect on the Performance of PT Dirgantara Indonesia's Helicopter Completion Center Employees..</p> Dandy Adimas Dwi Putra, Anita Silvianita ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/435 Wed, 30 Sep 2020 00:00:00 +0700 PENGARUH KEPEMIMPINAN, MOTIVASI, DAN DISIPILIN KERJA TERHADAP KINERJA KARYAWAN PADA PT.RAYATEH UTAMA TELADAN CANGGIH MEDAN http://journal.stiemb.ac.id/index.php/mea/article/view/514 <p>This journal aims to test whether leadership, motivation, and work discipline affect employee performance in companies engaged in telecommunications. This journal is a type of quantitative descriptive research, which uses data sourced from PT. Rayateh Utama Teladan C Sophisticated. The number of samples in this study were 90 people. The research method used is the classical assumption test method and multiple linear analysis method. The results showed that the partial test results showed that ownership had a positive and significant effect on employee performance, motivation had a negative effect on employee performance, work discipline had a positive and significant effect on employee performance. The simultaneous test of results shows that leadership attitudes and work discipline have a positive and significant effect on employee performance and motivation has a negative effect on employee performance at PT. Rayateh Utama Sophisticated Example. The conclusion in this study is that the coefficient of determination is 33.2% or with a value of 0.332 which states that leadership, motivation, and work discipline have a simultaneous influence on employee performance. While the remaining 66.8%, but other variables not included in this study.</p> <p>&nbsp;</p> <p>Keywords: Leadership, Motivation, Work Discipline, and Employee Performance.</p> Dian Fitri Ambarita, Putri Hardianti Hasibuan, Lawra Invokavita Sinambela, Nurmaidah Ginting ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/514 Fri, 02 Oct 2020 00:00:00 +0700 PENGARUH HUTANG, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015- 2017 http://journal.stiemb.ac.id/index.php/mea/article/view/485 <p>Researchers conducted research using sampling techniques and descriptive data of the company's industrial sector of consumer goods that have been registered in IDX for 3 years from 2015-2017 per the criteria of research samples. And the results obtained by researchers are significant and positively influential both simultaneous and partial in Debt, Company Size, And Profitability to The Company's Value is 75.2% with the remaining 24.8% influenced from outside the variables.</p> Lusiana Anggita Sagala, Monalisa Panjaitan, Titin Krystinawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/485 Fri, 02 Oct 2020 00:00:00 +0700 PRODUCTIVITY AS DETERMINANT FACTOR OF INCOME DISPARITY IN INDONESIA http://journal.stiemb.ac.id/index.php/mea/article/view/525 <p>This paper investigates the determinants of income disparities among regions in Indonesia. An approach used to analyze the causes of this disparity is to break down the determinants of the regional productivity. These factors are the significant role of agriculture to the regions, the role of the mining sector to the regional economy, the level of education, and the mastery of technology, especially information and communication. This study uses panel data analysis to determine the effect of these factors on per capita income. The estimation results show that the higher the regional dependence on the agricultural sector, the lower the income per capita because agriculture is considered as a sector with low productivity. On the other hand, the higher the role of mining in the economy, the greater the income per capita because the productivity of this sector is quite high. Meanwhile, the level of education and technological mastery, as productivity drivers, significantly increase per capita income. Thus, the variation in the productivity of each region is indeed a determinant of income disparities among regions.</p> Teguh Warsito ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/525 Fri, 02 Oct 2020 10:47:19 +0700 THE EFFECTS OF PROFITABILITY RATIO, SOLVABILITY RATIO, LIQUIDITY RATIO TOWARDS EARNING PER SHARE IN PROPERTY COMPANIES ANS REAL ESTATE COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE (BEI/IDX) DURING PERIOD 2014-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/508 <p>Real Estate Companies are one of the business players on the Indonesia Stock Exchange in Property and have an important role in Indonesia's development. However, basically companies listed on the Indonesian Stock Exchange cannot be separated from stock problems. This type of research is quantitative research. This study is entitled "the influence of profitability, leverage, and liquidity on earnings per share (empirical study of Property and Real Estate Companies listed on the Indonesian Stock Exchange since 2014-2017)".</p> <p>The purpose of this study was to determine the effect of Ratio on Equity (ROE), Dert To Equity Ratio (DER) and Current Ratio (CR) on earnings per share. The population in this study were 48 companies listed on the Indonesian Stock Exchange (BEI) since 2014-2017. The sampling technique in this study used purposive sampling with a total sample of 32 companies with specified criteria and an error rate of 5%. Data analysis was performed by using classical assumption test, multiple linear regression test, (t) test, (f) test, and determination coefficient (R2). This technique is used to prove the hypothesis and to find out that Return on Equity has no effect on Earnings Per Share, Debt To Equity Ratio has a negative and significant effect on Earnings Per Share, and Curent Ratio has a positive and significant effect on Earnings Per Share. Simultaneously, Return On Equity (ROE), Debt To Equity Ratio (DER), and Current Ratio (CR) affect Earnings Per Share (EPS).</p> Irfan Suadi Panggabean, Siti Hartina, Denni Krisdayanti Manurung, Frisky Yose Stevany Sianturi, Friska Darnawaty Sitorus ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/508 Fri, 02 Oct 2020 00:00:00 +0700 PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP ROA http://journal.stiemb.ac.id/index.php/mea/article/view/535 <p>Dalam penelitian, ini tujuan dari penelitian ini adalah&nbsp;untuk&nbsp;mengetahui&nbsp;pengaruh&nbsp;variabel&nbsp;<em>current ratio</em>,&nbsp;<em>net profit margin</em><em>&nbsp;</em>dan&nbsp;<em>debt</em><em>&nbsp;</em><em>to</em><em>&nbsp;</em><em>equity</em><em>&nbsp;</em><em>ratio</em>&nbsp;terhadap&nbsp;ROA. Populasi&nbsp;perusahaan&nbsp;ini&nbsp;diperoleh 11 perusahaan yang terseleksi menggunakan <em>purposive sampling</em>&nbsp;dengan kriteria tertentu sebanyak &nbsp;8. Jenis data yang dipakai pada penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dilakukan dengan teknik dokumentasi dan analisis data menggunakan analisis linear berganda. Hasil penelitian secara parsial menunjukkan <em>current ratio</em>&nbsp;berpengaruh dan tidak signifikan terhadap ROA dan <em>net profit margin </em>berpengaruh<em>&nbsp;</em>dan signifikan terhadap ROA. Sedangkan <em>debt to equity ratio</em>&nbsp;tidak berpengaruh dan signifikan terhadap ROA. Hasil penelitian secara simultan menunjukkan <em>current ratio</em>, <em>net profit margin</em>&nbsp;dan <em>debt to equity ratio</em>&nbsp;berpengaruh signifikan terhadap ROA.</p> Shelly Alemina Br Surbakti, Yois Nelsari Malau ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/535 Fri, 02 Oct 2020 00:00:00 +0700 Pengaruh Variabel - Variabel dalam Konsep Susceptibility to Global Consumer Culture Terhadap Minat Beli Produk Topshop http://journal.stiemb.ac.id/index.php/mea/article/view/318 <p>Pola hidup modern yang dipengaruhi perkembangan teknologi menjadikan masyarakat lebih melek terhadap produk-produk global yang semakin marak berkembang dan memperluas pasarnya. Perubahan pola hidup tersebut berdampak pada kecenderungan mereka dalam mengkonsumsi merek-merek global. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel-variabel dalam konsep <em>Susceptibility to Global Consumer Culture </em>yang diantaranya <em>conformity to social norms, quality perception, brand credibility, social prestige, dan internet technology readiness </em>terhadap minat beli produk Topshop secara simultan dan parsial. Jenis penelitian ini adalah penelitian deskriptif kausal dengan metode kuantitatif, sedangkan teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis deskriptif variabel <em>conformity to social norms, quality perception, brand credibility, social prestige, internet technology readiness </em>&nbsp;dan minat beli<em>&nbsp;</em>secara keseluruhan berada dalam kategori baik. Hasil teknik analisis regresi linier berganda menunjukkan besarnya pengaruh simultan <em>conformity to social norms, quality perception, brand credibility, social prestige, </em>dan<em>&nbsp;internet technology readiness</em><em>&nbsp;</em>adalah sebesar 54,1% terhadap minat beli.<em>&nbsp;</em>Secara parsial <em>conformity to social norms, quality perception, brand credibility, social prestige, </em>dan<em>&nbsp;internet technology readiness</em><em>&nbsp;</em>berpengaruh positif dan signifikan terhadap minat beli. Besarnya pengaruh paling tinggi yaitu <em>internet technology readiness </em>dan pengaruh paling rendah yaitu <em>conformity to social norms</em></p> Nabila Pratiwi, Ai Lili Yuliati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/318 Mon, 05 Oct 2020 00:00:00 +0700 QUICK RATIO, PERPUTARAN MODAL KERJA DAN DAR TERHADAP ROA PADA SEKTOR INFRASTRUKTUR UTILITAS & TRANSPORTASI http://journal.stiemb.ac.id/index.php/mea/article/view/460 <p><em>The purpose of this research journal is to analyze and determine the effect of Quick Ratio, Working Capital Turnover and Debt to Asset Ratio Against Return on Assets in Utility and Transportation Infrastructure Sector Companies that are listed on the Indonesia Stock Exchange Period 2015-2018. The research method to be used is deductive and quantitative descriptive approaches. This population is 69 companies in the utility and transportation infrastructure sectors obtained from factbook 2018. The sampling technique used is purposive sampling so that the sample sorting out the remaining 19 companies. Data analysis technique that will be used is multiple regression. Based on the test results obtained results are quick ratio and working capital turnover has a positive effect on ROA, DAR has no effect on ROA. But simultaneously with the quick ratio, working capital and DAR turnover affect ROA. The magnitude of the effect of the independent variables used in predicting changes in ROA is 8.8% where the remaining 91.2% is influenced by the other independent factors.</em></p> Destika Lase, Refany ., Cia Cia Na, Vivi Sumanti, Enda Noviyanti Simorangkir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/460 Wed, 07 Oct 2020 00:00:00 +0700 PENGARUH LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS TERHADAP PENDAPATAN http://journal.stiemb.ac.id/index.php/mea/article/view/524 <p>Penelitian ini bertujuan untuk mengetahui pengaruh variabel likuiditas, solvabilitas dan rentabilitas terhadap pertumbuhan laba. Populasi penelitian ini diperoleh 14 perusahaan yang terseleksi menggunakan <em>purposive sampling</em>&nbsp;dengan kriteria tertentu sebanyak 10 perusahaan. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dilakukan dengan teknik dokumentasi dan analisis data menggunakan analisis linear berganda. Hasil penelitian secara parsial menunjukkan bahwa likuiditas berpengaruh dan signifikan terhadap pertumbuhan laba. Sedangkan solvabilitas dan rentabilitas tidak berpengaruh dan signifikan terhadap pertumbuhan laba. Hasil penelitian secara simultan menunjukkan likuiditas, solvabilitas dan rentabilitas berpengaruh terhadap pertumbuhan laba.</p> Annur Haqqowi, Ira Rohani Sitanggang, Mesra Ambarita, Anjelina Octaviana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/524 Wed, 07 Oct 2020 08:30:26 +0700 PENGARUH PAD, DB, INVESTASI DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMUT 2015-2018 http://journal.stiemb.ac.id/index.php/mea/article/view/541 <p>This study aims to determine the effect of local revenue, balanced funds, investment, labor on economic growth in the province of North Sumatra. The types of data used in this study are secondary data, time series and cross-sectional data from districts / cities from 2015-2018. The sampling technique used was the saturated method with 33 districts / cities as respondents. The analytical method used in this research is to use linear data regression using the help of the SPSS 22 for windows program.</p> <p>The results showed that local revenue has a significant positive effect on economic growth. Balanced funds do not have a significant positive effect on economic growth. Investment does not have a positive and significant effect on economic growth. Labor has a significant positive effect on economic growth. Simultaneously, local revenue, balanced funds, investment, labor have an effect on economic growth in the province of North Sumatra.</p> Eraima Wati Tamba, Yomi Ibrena Br Surbakti, Melvasari Sitohang, Yois Nelsari Malau ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/541 Wed, 07 Oct 2020 15:02:53 +0700 The effect of E-Service Quality, E-Trust, Price and Brand Image Towards E-Satisfaction and Its Impact on E-Loyalty of Traveloka's Customer http://journal.stiemb.ac.id/index.php/mea/article/view/609 <p>This study aims to analyze the effect of E-Service Quality, E-Trust,&nbsp;Price, Brand Image to the E-Satisfaction, and E-Loyalty of Online Travel Agent Traveloka. This research method uses a quantitative approach with a survey method with Structural Equation Modeling (SEM) analysis techniques from the AMOS Version 22 statistical software package. Variable measurements were carried out using questionnaires using Likert model scoring. The sampling technique used is the Non-Probability Sampling method, the saturated sample technique (Census) totaling 182 respondents or equal to the population. The results of the analysis show that each variable (E-Service Quality, E-Trust,&nbsp;Price, Brand Image) has a positive and real effect to the E-Satisfaction and E-Loyalty to Online Travel Agent Traveloka with Critical Ratio (CR)&gt; 1.96 (Critical value for degrees 95% confidence), probability value (p) &lt;0.05 and regression coefficient value&gt; 0.00 (Positive). Based on the results of the study concluded that E-Service Quality, E-Trust, Price, and Brand Image have a positive effect on E-Satisfaction and also on E-Loyalty. Traveloka site provided the best E-Service Quality; Traveloka also provides a high-security system to promote the Traveloka site. Traveloka's website runs a competitive price strategy by offering attractive promos to its customers; besides that, Traveloka also collaborates with banks to provide attractive promo offers. Traveloka's Brand Image has represented the overall perception of the brand and was formed from the information and experience of the brand.</p> Ratih Anggoro Wilis, Andini Nurwulandari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/609 Sat, 10 Oct 2020 00:00:00 +0700 PENGARUH DEBT TO EQUITY RATIO, PERPUTARAN PERSEDIAAN DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS http://journal.stiemb.ac.id/index.php/mea/article/view/513 <p>Tujuan penelitian ini untuk menguji dan menganalisis pengaruh <em>Debt To Equity Ratio</em>, Perputaran Persediaan dan Perputaran Modal Kerja terhadap Profitabilitas pada perusahaan manufaktur sub sektor makanan dan minuman periode 2014-2018, baik secara parsial maupun secara simultan. Penelitian ini merupakan penelitian deskriptif. Populasi penelitian ini adalah manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 berjumlah 25 perusahaan. Sampel penelitian ini adalah 13 perusahaan yang diseleksi dengan menggunakan Teknik <em>Purposive Sampling</em>. Metode statistik yang digunakan adalah analisis regresi linear berganda. Kesimpulan penelitian ini adalah hanya <em>Debt To Equity Ratio</em>&nbsp;berpengaruh terhadap Profitabilitas pada perusahaan manufaktur sub sektor makanan dan minuman periode 2014-2018.</p> Wulandari ., Erica Halim, Evi ., Hartono ., Mariska Sisillia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/513 Sat, 10 Oct 2020 00:00:00 +0700 The Effect of Financial Distress, Tax Planning, Firm Size, Audit Committee and Audit Quality on Earning Management http://journal.stiemb.ac.id/index.php/mea/article/view/471 <p><em>This study aims to determine the effect of financial distress, tax planning, firm size, audit committe and audit quality on earning management on infrastructure, utilities and transportation company listed on Indonesia Stock Exchange (IDX) period 2015-2018. The method in this study used a quantitative method. The sample was determined using a purposive sampling method from 29 company samples. The statistical analysis used is data panel regression analysis. Simultaneously, the results indicates that financial distress, tax planning, firm size, audit committee and audit quality simultaneously have a significant influence</em><em>n earning management. Meanwhile,&nbsp; partial analysis showed that financial distress, tax planning, firm size, audit quality have no effect on earning management, and the audit committee has negative effect on earning management.</em></p> Jihan Muthi'ah Khairunnisa, Majidah ., Kurnia . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/471 Sun, 11 Oct 2020 00:00:00 +0700 The Influence of Current Ratio (CR), Debt to Asset Ratio (DAR), Capital Intensity (IM), and Net Profit Margin (NPM) on Financial Performance in Infrastructure Sector Companies on the Indonesia Stock Exchange (BEI) 2015-2017 Period http://journal.stiemb.ac.id/index.php/mea/article/view/560 <p>This study aims to examine the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Capital Intensity (IM), and Net Profit Margin (NPM) on Financial Performance in infrastructure sector companies on the Indonesia Stock Exchange (BEI) 2015- Period. 2017. The population used in this study is the infrastructure companies listed on the IDX with a total of 75 companies. By using purposive sampling technique, the total sample in this study amounted to 23 companies.<br>The sampling technique was purposive sampling. Analysis of data with multiple linear regression using SPSS 20 software, the results of this study indicate that the Current Ratio variable partially has no and no significant effect on financial performance, Debt to Asset Ratio partially has a positive and significant effect on financial performance, capital intensity partially has a negative effect and significant to Financial Performance, Partially Net Profit Margin has a positive and significant effect on Financial Performance. While simultaneously the variables Current Ratio, Debt To Asset Ratio, Capital Intensity, and Net Profit Margin have a positive and significant effect on financial performance. The coefficient of determination generated in this study is valued at 0.642. Which means that 64.2% of the variable Current Ratio, Debt to Asset Ratio, Capital Intensity and Net Profit Margin affect the variable Financial Performance. while the remaining 35.8% is influenced by other variables</p> Zulfirman Pakpahan, Ayu Parlina, Jodi Akbar Trisinggih, Josua Panggabean, Deasy Arisandy Aruan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/560 Fri, 16 Oct 2020 00:00:00 +0700 PENGARUH HARGA, PROMOSI DAN FASILITAS TERHADAP KEPUTUSAN PEMBELIAN CAT SEMPROT SAMURAI PADA PT. WSTANDARD MEGA ABADI http://journal.stiemb.ac.id/index.php/mea/article/view/588 <p>This research was conducted to analyze and examine the effect of price, promotion, and facilities on purchasing decisions of Samurai spray paint at PT. Wstandard Mega Abadi. The total population is 152 customers, using the Slovin formula, a sample of 110 customers is obtained. The sampling technique used simple random sampling. Data_analysis techniques used are classical assumptions, multiple linear regression, and hypothesis testing. The hypothesis partially and simultaneously obtained that the variable price, promotion. and facilities partially and simultaneously have a positive and significant effect on the decision to purchase Samurai spray paint by using a comparison of the value of t<sub>count</sub> &gt; t<sub>table</sub> and F<sub>count</sub> &gt; F<sub>table</sub>.</p> <p><strong>&nbsp;</strong></p> <p>&nbsp;</p> Sonia Thresia Pardede, Kenny Mok Sa, Rosinta Romauli Situmeang ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/588 Fri, 16 Oct 2020 00:00:00 +0700 THE EFFECT OF FIXED ASSETS, LIQUIDITY, CASH TURNOVER ON RENTABILITY http://journal.stiemb.ac.id/index.php/mea/article/view/479 <p>The objective of this research is to determine the effect of Fixed Assets Turnover, current ratio, cash turnover to profitability in basic and chemical industries company which is listed in The Indonesia Stock Exchange. This research is implemented to 75 basic and chemical industries company which is listed in The Indonesia Stock Exchange. The technique used in sampling is purposive sampling technique based on certain considerations, with a sample of 34 basic and chemical companies.Data of this research which has been used in secondary data. The analysis method used is multiple linear regression, F test andT test. The results of the analysis of this study are the turnover of fixed assets, liquidity, cash turnover simultaneously affect the profitability. While the partial analysis shows that only the turnover of fixed assets and cash turnover has an effect on profitability.</p> riama elfriede tinambunan, Barita Ria Evisstella Simanjuntak, Yuti Tasha Utami, Damai Yanti Meisarah Siallagan, Enda Noviyanti Simorangkir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/479 Fri, 23 Oct 2020 00:00:00 +0700 Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset, Total Asset Turnover Dan Asset Growth Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/489 <p>Current ratio, debt to equity ratio, asset return, total asset turnover, asset growth to policy dividends, simultaneously or partially on Manufacturing Companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Independent research variables are CR, DER, ROA, TATO and AG. The dependent variable is dividend policy. This type of research uses quantitative, data analysis is obtained by statistical analysis. Using the method for analyzing research results is linear multiple regression. Obtained 144 populations with a sample of 36, the total observatio data was 108 (36x3). The result showed CR, DER, ROA, TATO and AG determine simultaneously the dividend policy. Partially CR and negative and significant are applied to the dividend policy, ROA is positive and significant towards the dividend policy, while TATO and AG have no influence and no significant effect on the dividend policy on Manufacturing Companies that are linked on the BEI period 2015-2017.</p> <p><strong><em>Keywords:</em></strong><em> CR, DER, ROA, TATO, AG, Fividend Policy</em></p> Nina Purnasari, Uli Paramita Br Sitanggang, Winda Lestari, Rohma Dearni Purba, Vina Juliarta ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/489 Fri, 23 Oct 2020 00:00:00 +0700 COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE IN PT. TELEKOMUNIKASI INDONESIA AND PT. INDOSAT TBK (2013-2019 PERIOD) http://journal.stiemb.ac.id/index.php/mea/article/view/532 <p><em>Evaluating changes in the company's resources, whether the company's performance represents an increase, is static or a decrease is the benefit of the company's financial performance assessment. This research was conducted to know whether there is a difference in the average between PT. Telekomunikasi Indonesia, and PT. Indosat Tbk on its financial performance for the period 2013 to 2019. Comparative descriptive with a quantitative approach through the Independent t-test and the Mann Whitney test are the methods used in this study. Financial report of PT. Telekomunikasi Indonesia, and PT. Indosat Tbk for the period 2013 to 2019 is the sample used in this study. The results showed that the current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets, return on equity, and total asset turnover ratio resulted in a significantly different average among PT. Telekomunikasi Indonesia and PT. Indosat Tbk.</em></p> Nuraini Nawad Suhaimah, Chaerudin . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/532 Sat, 24 Oct 2020 00:00:00 +0700 THE EFFECT OF KNOWLEDGE, ACCOUNTABILITY, AND PROFESSIONALISM ON THE QUALITY OF AUDITOR'S WORK (BPKP) NORTH SUMATRA http://journal.stiemb.ac.id/index.php/mea/article/view/547 <p><em>The research objective is to determine the effect of knowledge on the quality of the work of the auditor, the effect of accountability on the quality of the work of the auditor, the effect of professionalism on the quality of the work of the auditor and to know the effect of knowledge, accountability, and professionalism on the quality of the quality of the work of the auditor. Research is classified as quantitative research. Data analysis with multiple linear regression using SPSS software. The sample method is a saturated sample. A sample of 70 people from the entire population.</em></p> Monica Angelia, Dhea Monica br Ginting, Doni Krisnawan Hutagalung, Keumala Hayati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/547 Sat, 24 Oct 2020 00:00:00 +0700 The Effect of Economic Growth and Local Own Income on the Level of Regional Financial Independence (A Case Study in a Regency / City in North Sumatra) http://journal.stiemb.ac.id/index.php/mea/article/view/559 <p><em>This study aims to examine the economic growth of district and municipal governments in North Sumatra Province. Based on this type of research, this research is qualitative research. The population in this study were districts and cities in the province of North Sumatra. The sample in this study were all districts and cities in North Sumatra. Secondary data were obtained from the Central Statistics Agency of North Sumatra Province. The data analysis technique used is the ratio analysis technique to measure economic growth.</em></p> <p><em>The results of this study indicate that the Economic Growth variable partially has no and insignificant effect on Financial Independence which is registered in the North Sumatra Central Statistics Agency for the period 2014-2016 with a significant value of 0.390, Regional Original Income partially has a positive and significant effect on Financial Independence listed in North Sumatra Central Statistics Agency for the period 2014-2016 with a significant value of 0.000. The coefficient of determination generated in this study is valued at 0.624. Which means that 62.4% of variable X affects variable Y, while the remaining value is 37.6 which is influenced by other variables.</em></p> Resti Puspita Laoli, Febri Valentinus Situmorang, Benny Rojeston Marnaek Nainggolan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/559 Sat, 24 Oct 2020 00:00:00 +0700 PENGARUH DEVIDEN, KEBIJAKAN HUTANG, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2016-2018 http://journal.stiemb.ac.id/index.php/mea/article/view/587 <p><em>This study aims to examine the effect of dividends partially and simultaneously, debt policy and profitability with firm value. Where the independent variables in this study are dividends, debt policy, and profitability, while the dependent variable is firm value. This study has a population of 48 mining companies from all sectors. The sample used is secondary data originating from the financial statements of mining companies listed on the Indonesia Stock Exchange. The classic assumption test in this study includes the normality test, multicolonierity test, heteroscedasticity test, autocoleration test, and Glejser test. This data analysis uses test (t), test (f), and coefficient of determination test. The analysis of this data uses SPSS 25. The results of this study indicate that partially the dividend variable and the profitability variable (ROA) have a negative and insignificant effect on firm value (PBV), while simultaneously the debt policy variable (DER) has no and insignificant effect. to the company value (PBV) of mining companies listed on the Indonesia Stock Exchange.</em></p> Siti Dini, Iin Octavia Sibaran, Oktorina Maria M. Sitorus, Dika Ayu Pratiwi Br Tarigan, Devi Simbolon ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/587 Sat, 24 Oct 2020 00:00:00 +0700 PENGARUH MK, CR, TATO DAN DER PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 http://journal.stiemb.ac.id/index.php/mea/article/view/594 <p>This study aims to determine the effect of working capital, current ratio, company activity and company debt ratio on profitability in manufacturing companies listed on the Indonesian Stock Exchange. This research uses quantitative methods. Collecting data used in this study using the documentation method, namely by collecting and recording financial reports. The data source used is secondary data in the form of financial statements of manufacturing companies registered in BEl for the 2015-2017 period which can be obtained through the website w w w .idx.co.id. The sampling technique used was purposive sampling with the number of respondents 5I companies. The data analysis method used is multiple regression linear regression analysis using the SPSS 20 for windows program. The results of the study state that (1) partially working capital has a significant positive effect on profitability, (2) current ratio has no significant effect on profitability, (3) company activity has a significant positive effect on profitability, (4) the company's debt ratio has a significant positive effect on profitability. profitability, (5) simultaneously working capital, current ratio, company activity, and company debt ratio have a significant effect on profitability in manufacturing companies listed on the Indonesian stock exchange.</p> Nina Purnasari, Windi Audina Siahaan, Yuliana Tinambunan, Riva Sahira Purba, Elisabet Butar-butar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/594 Sat, 24 Oct 2020 00:00:00 +0700 ANALYSIS OF CHARTER SHIP MANAGEMENT SYSTEM IN SHIPPING SERVICES COMPANY TANJUNG BALAI KARIMUN, KARIMUN DISTRICT, RIAU ISLANDS PROVINCE http://journal.stiemb.ac.id/index.php/mea/article/view/537 <p>The purpose of this study is to determine how the leased boat management system in Tanjung Balai Karimun shipping service company. The method used in this research is a descriptive qualitative method with a qualitative approach. The results of this study indicate that the leased boat management system in the shipping service companies operating at Tanjung Balai Karimun is in accordance with the theory of management functions according to Gorge R. Terry and Leslie W. Rue, and the management tools applied by shipping service companies have followed the approach of the rule according to M Manullang. The management functions referred to are as follows Planning, Organizing, Staffing, Motivating and Controlling, while management tools include Men, Money, Materials, Machines, Methods and Markets. This research expected to be able to become a reference for the government in determining the rules related to leasing a boat. Furthermore, this research expected to be able to develop a management system that has been running up to national and international operational standards.</p> Tri Mardalena, diky budiman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/537 Sun, 25 Oct 2020 00:00:00 +0700 The The Effect of Transformational Leadership Style and Compensation on Employee Engagement in CV. Semar and CV. Punakawan Semar Bandung http://journal.stiemb.ac.id/index.php/mea/article/view/507 <p><em>This research was conducted at CV. Semar and CV. Punakawan Semar Bandung which aims to determine the application and influence of transformational leadership styles and compensation for employee engagement on CV. Semar and CV. Punakawan Semar Bandung. The method used in this study is a quantitative method and is descriptive and causal research. The population </em><em>and sample </em><em>in this study were the employees of the production of CV. Semar and CV. Punakawan Semar Bandung, amounting to 97 employees and using</em><em> purposive</em><em> sampl</em><em>ing</em><em>. Measuring instruments used are validity and reliability tests. Based on the results of data processing, it is known that transformational leadership style and compensation influence partially and simultaneously positively and significantly to employee engagement. Based on the coefficient of determination (R2) it is known that the transformational leadership style and compensation have an effect of 91.0% on employee engagement and the remaining 9% is influenced by other variables. The results of the study are expected to be considered by </em><em>Semar </em><em>to increase employee engagement in the company. Leaders are expected to be able to show their participation and be able to give more attention to their employees. Giving compensation to Semar is also expected to be done fairly and properly, and Semar is expected to improve good relations between superiors and subordinates.</em></p> Silvia Anggraini, Nidya Dudija ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/507 Sun, 25 Oct 2020 00:00:00 +0700 Pengaruh dari Usia dan Pengeluaran Untuk Pulsa Terhadap Kecenderungan Mendapatkan Pekerjaan di Tanggerang Selatan Indonesia http://journal.stiemb.ac.id/index.php/mea/article/view/631 <p>Pengangguran pada angkatan kerja muda merupakan sebuah masalah yang dihadapi oleh banyak negara. Penelitian yang kami lakukan menggunakan 96 responden yang berdomisili di Tangerang Selatan. Kami menggunakan quesioner untuk mengetahui umur dan pengeluaran bulanan untuk pulsa. Hasil dari penelitian ini menemukan bahwa usia dan pengeluaran untuk pulsa secara positif dan signifikan dapat mengakibatkan kecenderungan untuk mendapatkan pekerjaan. Semakin tua usia seseorang akan semakin meningkatkan kemungkinan mendapatkan pekerjaan sebesar 1,126 kali. Sedangkan, semakin banyak pengeluaran untuk pembelian pulsa akan semakin meningkatkan kemungkinan mendapatkan pekerjaan sebesar 1 kali.</p> Arif Surahman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/631 Mon, 26 Oct 2020 06:00:59 +0700 Faktor-Faktor Pendorong Kecenderungan Perubahan Gaya Hidup Masyarakat Yang Mengakses Pembiayaan Dari Pinjaman Online di Kota Tangerang Selatan http://journal.stiemb.ac.id/index.php/mea/article/view/641 <p>Teknologi keuangan telah menyebabkan perubahan konsumen dari bank kepada pinjaman online. Penelitian ini menggunakan regresi Multinomial untuk menyelidiki bagaimana efek dari inklusi keuangan, kepuasan terhadap layanan <em>Customer Service</em>, pengetahuan terhadap bunga pinjaman dan penguasaan teknologi terhadap kecenderungan masyarakat Tangerang Selatan untuk meminjam kepada perusahaan pinjaman online. Dari hasil penelitian ini dapat disimpulkan bahwa peluang kemungkinan terjadinya seseorang untuk meminjam uang ke bank dan meminjam uang ke pinjaman online secara bersamaan akan semakin rendah dengan faktor 0,829 kali dibandingkan dengan tidak meminjam ke bank tapi meminjam kepada pinjaman online. Selain itu, kemungkinan seseorang untuk meminjam uang ke bank tapi tidak secara bersamaan meminjam kepada pinjaman online akan semakin meningkat kejadiannya sebesar 1,236 kali apabila dibandingkan dengan tidak minjam ke bank tapi minjam ke pinjaman online seiring dengan meningkatnya&nbsp;kepuasan layanan <em>Customer Service</em>.</p> Rudy Bodewyn Mangasa Tua, Arif Surahman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/641 Mon, 26 Oct 2020 00:00:00 +0700 MODEL KOMUNIKASI KESEHATAN DALAM PEMBINAAN GAY DI KOTA PADANG http://journal.stiemb.ac.id/index.php/mea/article/view/614 <p><em>This research aims to describe how the communication process of the Health Office in gay counseling in Padang city . Researchers also tried to analyze the factors emergence of gay presence reality in &nbsp;Padang City and found a model of health communication conducted by the Padang City Health Office in Gay. The research method used is a Qualitative Approach with data collection techniques through observation, interviews, and FGD techniques. First, the existence and appearance of gays in Padang City are caused by hedonism. Second Communication Model The communication process developed by the Padang City Health Office is carried out by someone who has been appointed as a Counselor. counseling is done from the initial stage through consultation, planning, and persuasive approaches and adjusting the character of each gay so that the communication process can continue as expected by the counselor. Even though the Health Office has not had a significant impact on changing deviant behavior patterns, Gay is trying to receive messages from the counselor, whether he likes it or not about the negative effects of being a man who likes the same sex. In the Message Delivering the Counselor uses the media that is in addition to direct communication face to face indirect communication is also done actively by utilizing the use of social media namely Whatapps as a communication tool between counselor and gay</em></p> Magfirah ., Elva Ronaning Roem, Aidinil Zetra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/614 Wed, 28 Oct 2020 00:00:00 +0700 Pengaruh Arus Kas Dan Laba Tahun Berjalan Terhadap Saham http://journal.stiemb.ac.id/index.php/mea/article/view/543 <p>This study is useful for analizying the effect of operating cash flow, investment cash flow, funding cash flow and profit for the current year on stock prices in blue chip stocks listed on the Indonesian stock exchange. Sample in this case study is the unilever Indonesian Tbk company listed on the Indonesian Stock Exchange during the periode 2008-2019. The test was carried out using multiple regression test to determine the effect of the independent variable on the dependent variable. The normaly test was carried out using the non parametric statistical test one sample Kolmogorov-Smirnov (K-S). The classic assumption test in this study uses the multicollinearity test, heterosdasticity test ans autocorrelation test. The basis of this hypothesis can state that operating cash flow, investment cash flow and funding cash flow have no significant effect on stock price while current year profit have a significant effect on stock price. Base on the resultsof the analysis test (F-test) or simultaneous test, the probability of operating cash flow, investment cash flow, funding cash flow and the current year profit variable is the significance level less than 0,005 if (0,000 &lt; 0,005). Meaning that the cash flow is good, then current year’s profit will increase, current year’s profit will have an impact on dividend distribution so that people will look for company share, thus the share price of the company will increase.</p> David Triyono, Erlitawati Kaharudin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/543 Fri, 30 Oct 2020 06:43:14 +0700 EFFECT OF BUSINESS RISK, SALES STABILITY, AND LIQUIDITY ON CAPITAL STRUCTURE IN MANUFACTURING COMPANIES REGISTERED CONSUMPTON GOODS INDUSTRY SECTOR ON INDONESIA STOCK EXCHANGE 2015-2018 PERIOD http://journal.stiemb.ac.id/index.php/mea/article/view/542 <p>The capital structure balances the use of own capital with the use of debt,which means how much own capital and how much debt will be used, So as to produce an optimal capital structure.The purpose of study is to determine the effect of bussines risk, sales stability and liquidity on the capital structure. The method used is quantitative research. A sample of 23 companies in the consumer goods industry sector listed on the IDX with 4 research periods totaling 92 observations.The model of analysis in this study is multiple linear regression using the SPSS program. Data testing is done by using the classical assumption test, the coefficient of determination test,the F test and the T test. The results of the analysis through hypothesis testing, simultaneously business risk, sales stability and liquidity have a significant effect on capital structure. Partially,business risk and sales stability have a positive and significant effect on capital structure, while lliquidity has a negative and significant effect on capital structure. The results of the Determination tets obtained R Square of 84% of variations in capital structure variables can be explained by variations in other variables that effect the capital structure.</p> mitra karlina situmorang, Arni Plorida Banjarnahor, Lastri Yeni Manullang, Wilsa Road Betterment Sitepu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/542 Sat, 31 Oct 2020 00:00:00 +0700 The EFFECT OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE AND LIQUIDITY RISK TO PROFITABILITY (An Empirical Study on Conventional Foreign Exchange Commercial Banks Listed in Indonesian Stock Exchange during 2014 - 2018) http://journal.stiemb.ac.id/index.php/mea/article/view/530 <p><em>One of a financial institution which is bank organized activities to collect funds from people and collect the funds to the people who needed. At the end of the business period, each company had to prepare financial reports through financial statement analysis, presented by ratio in order to increase the effectiveness of the company. This research is intended to know how Good Corporate Governance, Company Size, and Liquidity Risk impact the Profitability. Population in this study used list of conventional commercial banks on the Indonesia Stock Exchange for the period 2014 - 2018. Sampling technique in this study used a purposive sampling method and obtained 23 (twenty-three) banking companies with a study period of 5 (five) years. The data analysis technique which been used in this study is the least square panel. </em><em>The results show us that Good Corporate Governance, Company Size, and Liquidity Risk has a simultaneous impact towards Profitability. Partially, good corporate governance had a negative impact on profitability, company size had a positive impact on profitability, and credit risk does not impact the profitability. Regulators cound use this research as a reference for controlling bank.</em></p> <p><em>Keywords: Profitability, Good Corporate Governance, Company Size, Liquidity Risk</em></p> Redzki Kurnia Putra, Khairunnisa . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 http://journal.stiemb.ac.id/index.php/mea/article/view/530 Sat, 31 Oct 2020 00:00:00 +0700