http://journal.sinov.id/index.php/sinoveka/issue/feed Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 2022-03-04T14:05:00+07:00 Sunarmi eka@sinov.id Open Journal Systems <p><strong>Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi</strong> E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/20211125081571038" target="_blank" rel="noopener">2809-7793</a> (Online) / P-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/20220125480382919" target="_blank" rel="noopener">2827-8119</a> (print) adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Adapun ruang lingkup Jurnal JURIMEA adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Manajemen Teknologi, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika. Periode terbit jurnal bulan <strong>Maret, Juli dan November.</strong></p> <p> </p> http://journal.sinov.id/index.php/sinoveka/article/view/107 PERAN ANGGARAN SEBAGAI ALAT PENGAWASAN BIAYA OPERASIONAL PT PELAYARAN NASIONAL SAMUDERA RAYA JAKARTA 2022-03-02T14:33:58+07:00 Darmeinis Darmeinis@gmail.com Aris Widayanto Darmeinis@gmail.com <p><em>PT Pelayaran Samudra Raya continues to strive to improve efficiency in its </em><em>operational activities to provide the best quality service for customers. To achieve this efficiency, the use of costs must be done optimally so as to produce good performance for the company. To oversee the use of the company's operational costs, management needs a budget that can provide an overview of the optimal costs in the company's operational activities. Budgets that are prepared and monitored properly can help achieve efficiency in the use of company operational costs. </em></p> <p><em>Results of the analysis of variance carried out on PT Samudera Raya's operational costs during 2019 to 2021 showed improvements in the preparation of the budget and the use of the company's operational costs. This can be seen from the percentage of variance that decreases every year, which is 2.11% in 2019, 1.13% in 2020 and a variance of 0.28% in 2021. The use of the company's operational costs has been monitored properly by the accounting department. and supervisors of the company's fleet both before the Covid19 pandemic occurred and while it was taking place. All cash disbursements that occur in each ship's trip must be accounted for by the captain once the trip is completed, cost deviations that occur outside the plan must be explained in detail by the cause and effect by the fleet, the difference between the realization of costs and the budget must be considered in the preparation of the budget for the next ship trip. </em></p> <p><em>The preparation of the company's operational cost budget has been carried out for the last 3 years and continues to be evaluated every year to take corrective actions to reduce the occurrence of variances, especially those that are not profitable for the company. The use of the budget as a means of monitoring the company's operational costs is able to achieve the expected results. Although it is not maximized because there is still a difference between the budget and the realization of costs, the difference can be reduced every year. </em></p> <p><em>The difference between the budget and the realization of the company's operational costs has decreased in the last 3 years. This shows an improvement from the company's management in optimizing the budget function as a means of controlling the company's operational costs.</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/108 DAMPAK STRESS KERJA TERHADAP KINERJA KARYAWAN PADA MASA PANDEMI COVID-19 DI PT BANK BTPN DIVISI DIREKTORAT CREDIT RISK 2022-03-02T14:35:58+07:00 Muhammad Rosidi pakros123@gmail.com Ayu Anggraeni JP pakros123@gmail.com <p>Penelitian ini memiliki tujuan untuk mengetahui pengaruh stres kerja terhadap kinerja karyawan pada masa pandemi <em>Covid-19 </em>di PT Bank BTPN Tbk Divisi Direktorat Credit Risk. Populasi dan sampel dalam penelitian ialah semua karyawan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk, yaitu sebanyak 59 orang. Sampel ditentukan dengan Teknik Sampel Jenuh. Teknik pengumpulan data dilakukan melalui dokumen. Hasil data menunjukkan distribusi normal setelah dilakukan uji normalitas Kolmogorov Smirnov. Uji linieritas dengan hasil data berdistribusi linier. Selanjutnya, peneliti melakukan Uji Regresi Sederhana dengan hasil 0,000 &lt; 0,05, artinya uji hipotesis diterima atau adanya pengaruh stres kerja pada kinerja karyawan. Stres kerja pada karyawan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk mampu dikelola dengan baik sehingga kinerja karyawan tidak mengalami penurunan. Pimpinan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk sigap dalam mengatasi stres kerja yang dialami oleh karyawannya.</p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/109 ANALISIS FAKTOR-FAKTOR REPEAT ORDER TERHADAP IMPLEMENTASI STRATEGI FLASH SALE PADA USER APLIKASI MARKETPLACE SHOPEE 2022-03-02T14:39:32+07:00 Supardi kemahasiswaan.psu@gmail.com Ayu Lestari kemahasiswaan.psu@gmail.com <p><em>The rapid development of e-commerce, coupled with advances in technology, makes the needs of the community increase. In addition, fulfilling needs is also easier with the use of e-commerce applications available on smartphones. Based on this, a fast-growing online shopping culture emerged in the community. Over time, many programs were intensified by e-commers=ce to attract more consumers and increase sales to the company, so that it became a lifestyle for consumers. This research uses a literature study approach by analyzing the topic of repeat orders on the marketplace application with a case study on Shopee. The results of this study found many factors that affect repeat orders on the marketplace application.</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/110 PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PENGUKURAN KINERJA KEUANGAN PERUSAHAAN DI PT BCA Tbk 2022-03-02T14:41:30+07:00 Joni Tesmanto jonitesmanto@gmail.com Naftalia Meilani Angeline jonitesmanto@gmail.com <p><em>The use of financial ratios will explain and provide an overview of the bank's financial position and see the bank's wealth. Of the Solvency ratio (CAR) and Profitability ratio (ROA, ROE, NIM) on financial performance (profit). The data used is secondary data with data collection techniques through indirect observation. CAR regression coefficient on earnings is negative with the results of the t-test -5.312 &lt; t table 2.04. The regression coefficient of ROA on earnings is positive with the results of the t-test 2.409 &gt; t table 2.043 which means that ROA has an effect on earnings. profit. The NIM regression coefficient on earnings is positive with the t-test result of 0.770 &lt; 2.043, which means that NIM has no effect on earnings. Overall F count of 8,560 &gt; F table 2.70 which means that CAR, ROA, ROE and NIM together have an influence on profit.</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/111 HUBUNGAN PENEMPATAN KARYAWAN TERHADAP PRESTASI KERJA PADA PT SANDHY PUTRA MAKMUR CABANG JAKARTA 2022-03-02T14:43:13+07:00 Boma Jonaldy Tanjung bomajonaldytanjung@gmail.com Ahmad Jaenuddin bomajonaldytanjung@gmail.com <p><em>Placement is not a simple matter because the wrong placement will be felt as a result not only on the work unit concerned but also on other units, so that the company's operations will be disrupted not only now but in the future. In the placement of employees should pay attention to the academic achievements of employees so that these employees can complete tasks and work and carry out the authority and responsibilities given by the company. On this basis, the author took the title "The Relationship of Employee Placement to Work Performance at PT Sandhy Putra Makmur Jakarta Branch". The research method that the author uses in this study is a method of collecting data by spreading a list of questions. Instrument test analysis method. </em></p> <p><em>The results of the study, namely, the value of the relationship between the variable work placement (X) and employee performance (Y) indicated a correlation value of r = 0.670, which means that it is between the value 0.51 - 0.75, meaning that it has a fairly strong relationship, the nature of the relationship is positive, meaning If the work placement is more precise, the employee's work performance will increase in support of company goals. Keywords: Employee Placement, Work Performance.</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/112 HUBUNGAN MOTIVASI KERJA KARYAWAN DENGAN EFEKTIVITAS KERJA KARYAWAN PADA PT ESBE INDONESIA 2022-03-02T14:45:06+07:00 Imhar imharimhar8@gmail.com Najat Jaudin imharimhar8@gmail.com <p><em>Organizations or companies can be successfully influenced by various factors. Both internal and external factors. Motivation is a factor that is quite dominant and can move factors towards work effectiveness. In order to work better and more effectively, leaders must be able to provide learning opportunities for employees. One of them is related to discipline. </em></p> <p><em>The compensation factor for employees is a factor that must be considered. The high and low performance of workers is closely related to the compensation system implemented by the company/organization. Improper compensation has an effect on increasing one's performance. </em></p> <p><em>Based on information at PT Esbe Indonesia, there are indications where some employees are still less effective at work and the lack of employees in controlling the workplace, so that it affects employees who are less than satisfactory in work performance. In addition, employees are also dissatisfied with the compensation provided by the company, especially compensation which is classified as indirect compensation.</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/113 ANALISIS PENGARUH KEMAMPUAN DALAM MENGOPERASIKAN DAN MEMANFAATKAN TEKNOLOGI TERHADAP KINERJA KARYAWAN 2022-03-02T14:47:22+07:00 Rhoma Iskandar Roma.iskandar@rocketmail.com Nur Dwi Jayanto Roma.iskandar@rocketmail.com <p><em>The rapid development of technology is a challenge for every individual in the era of globalization. Technological developments affect almost all areas of life, one of which is the business world. Technological developments in the business world have both positive and negative impacts. The positive impact of technology in the business world is that it can increase productivity for the company. The rapid development of technology requires every individual to understand and have the skills to operate it in order to compete and survive in the world of work. The purpose of this study is to analyze the significance of the effect of skills/ability in operating and utilizing technology on the quality of employee performance. Data analysis in this study used descriptive qualitative methods, namely research methods carried out by collecting data from literature reviews. </em></p> <p><em>Data analysis using descriptive qualitative method shows that technology has a significant effect on company productivity. Thus a company needs employees who are capable and also skilled in operating modern technology. Based on this, being a workforce is important to understand and operate technology according to the company's needs. The ability to understand and operate technology greatly affects the performance of employees in particular and affects the productivity of the company in general.</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/114 PENGARUH FAKTOR KEPUASAN KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PT. ASABRI 2022-03-02T14:49:07+07:00 Sumardi sumardi@gmail.com Jufri Lanuru sumardi@gmail.com <p>Disamping memperhatikan kepusan kerja yang merupakan maslah penting bagi perusahaan itu sendri, perusahaan juga mempunyai tanggung jwab dalam mesukseskan pembangunan ketenagakerjaan sesuai dengan peningkatan kemampuan dan kemajuan perusahaan seperti yang dicantumkan&nbsp; dalam Undang-undang.&nbsp; Kegitan perusahaan pada hakekatnya maerupakan usaha bersama antar pengusaha dan pekerja, diarahkan baik untuk pertumbuhan maupun untuk kesejahteraan masyarakat termasuk kesejahteraan pekerja.&nbsp; Oleh karena itu. Perusahaan perlu memberi imbalan yang layak sesuai dengan sumbangan yang diberikan serta peratimbangan kemanusiaan.&nbsp; Usaha perlindungan tenaga kerja perlu terus ditingkatkan melalui perbaikan syarat termasuk upah, gaji dan jaminan sosial, kondisi kesehatan ; keselamatan dan lingkungan kerja; serta hubungan kerja dalam rangka peningkatan kesejahteraaan para pekerja secara menyeluruh.</p> <p>Indonesia merupakan negara berkembang yang terus membangun, baik itu pembangunan fisik maupun pembangunan manusia seutuhnya dalalam artian yang luas. Dalam kondisi sekarang ini dituntut insan-insan pembangunan yang memiliki wawasan, ketrampilan dan kemampuan yang cukup baik. penelitan ini mempunyai tujuan penelitian sebagai berikut. Untuk megetahui pengaruh faktor-faktor kepuasan kerja terhadap prestasi kerja keryawan PT. ASABRI.. Untuk mengetahui pelaksanaan faktor kepuasan kerja dalam upaya meningkatkan prestasi kerja karyawan PT. ASABRI.. Ternyata faktor-faktor kepuasan kerja yang terdiri dari gaji, pekerjaan itu sendiri, pengawasan, peluang promosi, kelompok kerja, dan kondisi kerja secara bersama-sama mempunyai pengaruh yang sangat bermakna terhadap prestasi kerja. Jadi&nbsp; hipotesis pertama terbukti kebenarannya. Diantara variabel-variabel kepuasan kerja itu, dengan menggunakan uji statistik t terbukti bahwa variabel yang mempunyai pengaruh bermakna secara parsial adalah pekerjaan itu sendiri dengan pengawasan, sedangkan yang dominan pengaruhnya adalah pekerjaan itu sendiri. Dengan demikian, hipotesis kedua yang menduga bahwa faktor pekerjaan itu sendiri (<em>the work it self</em>) adalah yang mempunyai pengaruh dominan terhadap prestasi kerja dapat dibuktikan kebenarannya.</p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/115 PENGARUH PERPUTARAN KAS TERHADAP LIKUIDITAS SEKTOR KEUANGAN PADA PT BANK CENTRAL ASIA, Tbk. 2022-03-02T14:50:37+07:00 Iis Dewi Herawati iisdewiherawati12@gmail.com Herlina iisdewiherawati12@gmail.com <p><em>This scientific research is intended to analyze and determine the effect of cash flow turnover on liquidity in a company engaged in banking, in this case at Bank Central Asia, Tbk. As is known, that positive cash flow can affect the level of company liquidity.</em></p> <p><em>On this matter, a research was conducted that aims to analyze the significance of the effect of cash turnover on the company's liquidity with various methods. The methods include X-Y Correlation Test and Regression Parameter Test.</em></p> <p><em>In the X-Y Correlation Test, the R number of 0.639 explains the strong relationship between Cash Turnover (X) and Liquidity (Y) (above 0.05). The number of R square / determinant coefficient is 0.408. This means that 40.83% of the variation of Liquidity (Y) can be explained by variations of Cash Turnover (X) while the rest (100% - 40.83% = 59.17%).</em></p> 2022-03-02T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi http://journal.sinov.id/index.php/sinoveka/article/view/116 SISTEM JUAL BELI ONLINE PERSPEKTIF HUKUM EKONOMI SYARIAH (Studi Pada Forum Facebook Jual Beli Tanjab Timur Jambi) 2022-03-04T14:05:00+07:00 Misnawati misnawati1@gmail.com Nilfatri misnawati1@gmail.com Zeni Sunarti misnawati1@gmail.com <p>This research contains a research on the system in the review of Islamic Economic Law in the process of buying and selling online on the Facebook group Buying and Selling Tanjab Timur Jambi. This research uses descriptive qualitative research method. The results of this study found that there are several opinions that say that buying and selling must meet the requirements of them in the same place. however, in online buying and selling transactions at the Tanjab Timur Jambi Buying and Selling Facebook Forum, sellers and buyers meet in one assembly, namely the so-called virtual assembly. Sellers and buyers are not in one particular place in a physical sense and transactions may be made from different countries.</p> 2022-03-04T00:00:00+07:00 Copyright (c) 2022 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi