Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)

THE INFLUENCE OF THE AUDIT COMMITTEE, COMPANY SIZE, AUDIT TENURE, AND KAP REPUTATION ON GOING CONCERN AUDIT OPINIONS (EMPIRICAL STUDY OF TRADING, SERVICE AND INVESTMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2022 PERIOD

Dina Anggraeni — 2023-11-30

A going concern audit opinion is an opinion given by the auditor stating whether there is doubt about the entity's ability to continue as a going concern. Going concern problems are complex and continue to exist, so factors are needed that are used as benchmarks in determining a company's going concern status. This research aims to examine the influence of the audit committee, company size, audit tenure, and KAP reputation about current audit opinions. The subjects of this research are trading, service, and investment companies listed on the Indonesian stock market. The sampling method used a purposive sampling technique for 183 companies. The data in this research was collected through non-participant observation methods by downloading data from the IDX. The results of hypothesis testing show that the variables company size and KAP reputation do not affect going concern audit opinion, while the variables audit committee and audit tenure have a significant effect on going concern audit opinion.

Effect of Work Satisfaction, Motivation and Organization Commitment on Turnover Intention at Avisena Hospital

Mochamad Rizki Sadikin — 2023-11-30

This study aims to examine and analyze the influence of job satisfaction, work motivation, and organizational commitment on turnover intention. A lesson from case of the desire of an employee to leave a company, specificly from AVISENA Maternity Hospital’s Employee perspective. The research was design by using conclusive, in causal type, with quantitative and survey methods. The sampling method used is saturation sampling and the data was analized by SEM-PLS with SmartPLS. Data was taken by giving self-administered questionnaire (SAQ) to 59 respondents. Respondents are AVISENA Maternity Hospital’s employee. The result shows that the job satisfaction, work motivation, and organizational commitment variable have a negative impact on turnover intention.

KINERJA BALAI BESAR PENGAWAS OBAT DAN MAKANAN(BBPOM) DI PEKANBARU DALAM PENGAWASAN OBAT ILEGAL DI APOTEK KOTAPEKANBARU

Ikhwani Ratna — 2023-11-30

Hasil penelitian ini dapat dipahami, kinerja Balai Besar POM Pekanbaru dalam pengawasan obat ilegal di Apotek Pekanbaru sudah baik, namun belum maksimal dilihat dari indikator yang ada yakni produktivitas, kualitas layanan, responsibilitas, akuntabilitas. Adapun faktor. Adapun faktor pendukung adalah adanya program-program yang melibatkan kerjasama dengan masyarakat. Kemudian faktor penghambatnya yaitu keterbatasan staf Badan Pengawas Obat dan Makanan baik yang berada di pusat maupun di provinsi, pengawasan Badan Pengawas Obat dan Makanan yang dilakukan secara berkala dan acak sehingga sering disalahgunakan oleh pengusaha untuk mengambil kesempatan dalam kesempitan untuk memasukkan produk ke Indonesia pada periode saat tidak dilakukan pengawasan, kurang ketatnya sistem pengawasan, kurang dipatuhinya persyaratan- per-syaratan peredaran obat, masih rendahnya kesadaran hukum konsumen untuk melakukan pengaduan atau laporan kepada pemerintah ataupun lembaga perlindungan konsumen.

PENGARUH GAJI DAN STANDAR OPERASIONAL PROSEDUR (SOP) TERHADAP KINERJA KARYAWAN PT MANDALA KARYA SENTOSA

Bimo Tinambunan — 2023-11-30

Penelitian ini bertujuan untuk mengeksplorasi pengaruh gaji dan Standar Operasional Prosedur (SOP) terhadap kinerja karyawan di PT Mandala Karya Sentosa, sebuah perusahaan perdagangan retail yang beroperasi di beberapa cabang di bandara Soekarno Hatta dan Bandara Halim Perdana Kusuma. Melalui pendekatan kuantitatif, data dikumpulkan dan dianalisis untuk memahami hubungan antara variabel gaji, SOP, dan kinerja karyawan. Hasil analisis menunjukkan bahwa secara parsial, baik gaji maupun SOP memiliki pengaruh signifikan terhadap kinerja karyawan. Secara bersama-sama, kedua variabel tersebut juga memiliki pengaruh yang signifikan terhadap kinerja karyawan. Hasil ini menunjukkan bahwa aspek kompensasi dan prosedur operasional memiliki peran penting dalam membentuk kinerja karyawan. Penelitian ini memberikan kontribusi dalam pemahaman faktor-faktor yang mempengaruhi kinerja karyawan dan menyoroti pentingnya manajemen SDM yang efektif dalam meningkatkan produktivitas dan kinerja organisasi.

CAPACITY BUILDING OF CIBULEO TOURISM VILLAGE COMMUNITY IN DEVELOPING FEATURED PRODUCTS USING E-COMMERCE

Susetya Herawati — 2023-11-30

This study is a research program conducted by Universitas Krisnadwipaya in Cibuleo TuguUtara Tourism Village, which aims to help the Cibuleo Tugu Utara Tourism Village community inincreasing the excellence of their local products through the e-commerce (electronic commerce) systemas a form of a new method phenomenon that provides modern business infrastructure through the internet. Tourism village development may take place through 4 (four) criterias: something to see, something to do, something to buy and something to learn. And this requires creativity and innovationfrom the village community. The role and availability of human resources is also very important inrealizing and improving the development of tourist villages. Therefore, one of the creativity andinnovation that can be done in this digital era is to build a modern business infrastructure through the
internet. Promotional media is very important for tourism village management in communicatingbusiness marketing of coffee planting and processing, village culinary, village tourismobjects andattractions. Thus, the purpose of using and utilizing internet media is to be able to help and facilitate (efficiently and effectively) in providing exposure to village tourism products and services for the wider community to encourage them to use this convenience regardless of space and time. The researchmethod uses a qualitative method with an Interactive Model popularized by Miles, Huberman andSaldana (2014). The results of the study recommend the e-commerce digital marketing model. Keyword: E-commerce, Human Resources, Tourism Village, Tugu Utara, Cibuleo.

THE INFLUENCE OF RETURN ON EQUITY, DEBT EQUITY RATIO, CURRENT RATIO, FIRM SIZE, AND PRICE EARNING RATIO ON STOCK PRICES OF MANUFACTURING COMPANIES IN THE CEMENT SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2022)

Vivi Demitria Olla — 2023-11-30

The capital market in Indonesia currently shows progress for the Indonesian economy. The capital market plays a crucial role as a means for business financing or obtaining funds from investors. Cement companies often serve as major contributors to a country's economy. This research aims to examine the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Firm Size, and Price Earning Ratio (PER) on the stock prices of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange during the period 2018-2022. The sample used consists of 6 companies. The research results provide evidence that Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) have an impact on stock prices. However, Firm Size and Price Earning Ratio (PER) do not affect stock prices. This research can enhance our understanding of the variables influencing stock prices.

DETERMINANTS OF TAXPAYER COMPLIANCE FACTORS IN BOTTLED DRINKING WATER COMPANIES

Dantarini Mutiasari — 2023-11-30

This study aims to test whether the level of understanding of taxation, understanding of tax accounting, application of accounting and tax systems affects taxpayer compliance. This research is expected to contribute to increasing the level of compliance of taxpayers to the State. This research method uses a quantitative approach in associative form with the collection of questionnaire result data. The population in this study was determined by purposive sampling technique, where data obtained from the distribution of questionnaires. The data is used as primary data. The data analysis used was multiple linear regression with the help of SPSS 24 software. In this study obtained the results that understanding taxation, understanding tax accounting, application of accounting systems and taxes simultaneously to taxpayer compliance. Understanding taxation, understanding tax accounting has a significant effect on taxpayer compliance, while the application of accounting and tax systems does not have a significant effect on taxpayer compliance.

MODEL KINERJA PEGAWAI: EVALUASI PEMANFAATAN TEKNOLOGI INFORMASI DAN MANAJEMEN PENGETAHUAN

Jumanto — 2023-11-30

Sub Bidang Promosi dan Informasi bertugas melaksanakan sebagian dari tanggung jawab Badan Penghubung Provinsi Lampung di Jakarta terkait promosi, informasi, dan layanan Anjungan Lampung Taman Mini Indonesia Indah (TMII). Tidak efektifnya penggunaan fasilitas teknologi menjadi salah satu faktor utama yang menyebabkan kurangnya peningkatan kinerja, seperti yang terlihat dari laporan kinerja tahun 2020 selama pandemi COVID-19 di mana target tidak tercapai. Kurangnya efektivitas ini disebabkan oleh berbagai faktor, termasuk penggunaan teknologi informasi yang tidak optimal. Data kinerja pegawai dari tahun 2020 hingga 2021 menunjukkan penurunan kinerja di Subsektor Promosi dan Informasi. Untuk mengatasi masalah ini, dilakukan penelitian khusus dengan seluruh 50 pegawai di Sub Bidang Promosi dan Informasi sebagai populasi. Metode pengambilan sampel menggunakan pendekatan sampel jenuh, dan data dikumpulkan melalui kuesioner dengan skala Likert. Analisis kuantitatif dilakukan menggunakan SPSS. Hasil penelitian menunjukkan adanya pengaruh yang positif dan signifikan antara pemanfaatan teknologi informasi dan manajemen pengetahuan secara parsial terhadap kinerja pegawai.