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Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan Toko Buah Risman di Pasar MMTC Medan 服务质量和产品质量对MMTC Medan果品客户满意度的影响
Pub Date : 2023-10-23 DOI: 10.47747/jbme.v4i4.1456
Mahya Sabililah, Putri Sandrina Sitompul, Radhika Narwastu, Nafidza Shadrina
This study aims to analyse the effect of service and product quality on customer satisfaction at Risman fruit shop in the MMTC Medan market. The research method used is quantitative research involving 35 respondents. This study uses multiple linear regression as an analytical tool to see the effect of each variable. Service quality indicators are tangibility, reliability, responsiveness, empathy and service assurance. This study’s product quality indicators are product freshness, product presentation and taste quality. Customer satisfaction indicators are the conformity of expectations and reality, the interest in repurchasing, and the willingness to recommend. The results showed that service quality and product quality significantly influence customer satisfaction. These findings imply the importance of improving service and product quality to increase customer satisfaction at Risman fruit shop. This study provides valuable insights for similar business owners and marketing managers to improve relationships with customers and enhance business performance.
本研究旨在分析在棉兰市场的瑞斯曼水果店,服务与产品品质对顾客满意度的影响。采用的研究方法是定量研究,涉及35名受访者。本研究使用多元线性回归作为分析工具来观察每个变量的影响。服务质量指标包括有形性、可靠性、响应性、同理心和服务保证。本研究的产品质量指标为产品新鲜度、产品外观和口感质量。顾客满意的指标是期望与现实的一致性、再购买的兴趣和推荐的意愿。结果表明,服务质量和产品质量对顾客满意度有显著影响。这些发现暗示了提高服务和产品质量对提高顾客满意度的重要性。本研究为类似的企业所有者和营销经理提供了有价值的见解,以改善与客户的关系,提高企业绩效。
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引用次数: 0
Laporan Keuangan untuk Mengukur Kinerja Keuangan Berdasarkan Rasio Likuiditas dan Solvabilitas pada PDAM Prabujaya Kota Rabumulih 财务报告根据rabumuli市PDAM Prabujaya的流动性和偿偿性比率来衡量财务表现
Pub Date : 2023-10-21 DOI: 10.47747/jbme.v4i4.1439
Mufida Amaliah
This research aims to determine the liquidity and solvency ratios to measure financial performance at PDAM in Prabumulih. This research uses types of quantitative descriptive research. This research uses a descriptive method to describe research objects or research results. The data in this research was collected through documentation, observation, and methods of interviews. The research results show the liquidity ratio, calculated from the analysis of PDAM Tirta Prabujaya City Prabumulih’s current ratio and quick ratio for 3 (three) last year, was good. Because the amount of current assets available is huge while the amount of current liabilities is small, this can be seen in the ratio value Liquidity in 2020, 2021 and 2022. The value of the Current Ratio is 8.08 times, 7.48 times and 6.24 times; the value of the Quick Ratio is 6.39 times, 5.78 times and 5.23 times, and the Cash Ratio values are 96%, 30% and 17%. Solvency Ratio, the overall financial performance of PDAM Tirta Prabujaya Prabumulih City during the last 3 (three) years it has been in good condition because its total assets and the company's available capital is greater than the total debt it has company. This can be seen in the 2020, 2021 and 2022 ratio values. The value of Debt to Assets Ratio of 54%, 38% and 69%. Next, the Debt to Equity, Ratio values of 92%, 23% and 94%.
本研究旨在确定流动性和偿付能力比率,以衡量Prabumulih PDAM的财务绩效。本研究使用定量描述性研究的类型。本研究采用描述性的方法来描述研究对象或研究结果。本研究采用文献资料法、观察法和访谈法收集数据。研究结果表明,根据PDAM Tirta Prabujaya City去年3(3)的流动比率和速动比率计算得出的流动比率是良好的。由于流动资产的可用量很大,而流动负债的可用量很小,这可以从2020年、2021年和2022年的流动性比率值中看出。流动比率分别为8.08倍、7.48倍和6.24倍;速动比率分别为6.39倍、5.78倍和5.23倍,现金比率分别为96%、30%和17%。偿债能力比率,PDAM Tirta Prabujaya Prabumulih City在过去三(3)年内的整体财务表现,由于其总资产和公司可用资本大于其拥有公司的总债务,因此处于良好状态。这可以从2020年、2021年和2022年的比率值中看出。资产负债率分别为54%、38%和69%。接下来,负债权益比分别为92%、23%和94%。
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引用次数: 0
Pengaruh Literasi Keuangan, Perilaku Keuangan dan Toleransi Risiko Terhadap Keputusan Investasi Mahasiswa (Pada Univervitas Semarang) 金融素养、金融行为和对学生投资决策的风险容忍的影响(在三宝垄)
Pub Date : 2023-10-16 DOI: 10.54066/jmbe-itb.v2i1.989
None Novanda Zoelva Mina Raya, None Johanis Souisa, None Sasi Fadillah, None Dhiyas Vonny Wulan Febriana
Planning an investment in personal financial management especially for students is crucial because investment is a process of learning to manage finances, starting now and in the future. Low knowledge about investment decisions often makes students experience fraud, because offers from investment returns are also very tempting. Based on the phenomenon, this study aims to determine the effect of financial literacy, financial behavior, and risk tolerance on investment decisions. This research was conducted by distributing questionnaires to respondents with the criteria of students at the University of Semarang majoring in S1 Management class of 2020 and interested in or have already invested in the capital market. The number of research respondents was 96 students and data management used SPSS 23 with multiple regression analysis techniques. The results of this study state that financial literacy has a positive and insignificant effect on investment decisions, while financial behavior and risk tolerance have a positive and significant effect on investment decisions of Semarang University students majoring in Management S1 class of 2020.
对个人财务管理进行投资规划是至关重要的,尤其是对学生来说,因为投资是一个学习理财的过程,从现在开始,从未来开始。对投资决策的不了解往往会让学生经历欺诈,因为投资回报的提议也非常诱人。基于这一现象,本研究旨在确定金融素养、金融行为和风险承受能力对投资决策的影响。本研究是根据三宝垄大学2020级S1管理专业学生对资本市场感兴趣或已经投资资本市场的标准向受访者发放问卷。调查对象为96名学生,数据管理采用SPSS 23和多元回归分析技术。本研究结果表明,金融素养对三宝垄大学2020级管理S1专业学生的投资决策具有正向且不显著的影响,而金融行为和风险承受能力对投资决策具有正向且显著的影响。
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引用次数: 0
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada PT. Pinus Merah Cabang Baturaja 根据红松木木枝的盈利能力比对金融表现进行分析
Pub Date : 2023-10-13 DOI: 10.47747/jbme.v4i4.1415
Yulita Eka Fitri
The aim of this study to determine the company's financial performance based on profitability ratios at PT. Pinus Merah Baturaja. This research uses types of quantitative descriptive research. This research uses a descriptive method to describe research objects or research results. The data in this research were collected through documentation, observation, and interviews. The gross profit margin analysis results show that in 2019, it was 13.9%, and the company experienced an increase in 2019, and in 2020 was 1.6% from the previous year and then increased return in 2021 by 0.4%. The company's net profit margin in 2019 was 4%, and the company experienced an increase in 2020 amounted to 0.2% from the previous year and then increased return in 2021 by 0.5%. Results of the return on assets analysis show that the company in 2019 was 11.8%, later experienced an increase in 2020 of 0.5% from the previous year and then increased again in 2021 by 0.6%. That matter shows that the company efficiently uses assets in each year. The return on equity analysis results show that in 2019, amounting to 33.7%, the company experienced an increase in 2020, which amounted to 1.3% from the previous year and increased again in 2021 by 4%. This happens because the company has been effective in managing the capital invested by the company to produce profits for the company.
本研究的目的是根据PT. Pinus Merah Baturaja的盈利能力比率来确定公司的财务绩效。本研究使用定量描述性研究的类型。本研究采用描述性的方法来描述研究对象或研究结果。本研究采用文献资料法、观察法和访谈法收集数据。毛利率分析结果显示,2019年为13.9%,公司在2019年经历了增长,2020年比上年增长1.6%,然后在2021年增加了0.4%的回报。2019年公司的净利润率为4%,2020年公司经历了比上一年增长0.2%的增长,然后在2021年增加了0.5%的回报。资产收益率分析结果显示,公司2019年为11.8%,2020年较上年增长0.5%,2021年再次增长0.6%。这件事表明公司每年都有效地利用了资产。股权收益率分析结果显示,2019年达到33.7%,公司在2020年实现增长,比上年增长1.3%,2021年再次增长4%。这是因为公司有效地管理了公司投入的资本,为公司创造了利润。
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引用次数: 0
Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDES) dalam Meningkatkan Pendapatan Desa (Studi Kasus di Desa Muara Sungai, Kecamatan Cambai, Kota Prabumulih) 村务管理分析(BUMDES)促进村内收入的研究(河口村研究案例,prabumu选举镇)
Pub Date : 2023-10-11 DOI: 10.47747/jbme.v4i4.1414
Rika Fitri Ramayani, Yulita Eka Fitri
This research aims to determine financial management in increasing village income at BUMDes Hope to Move Forward Together Muara Sungai Village, Cambai District, Prabumulih City—types of research Quantitative Descriptive. The data used is primary and secondary. Technique data collection, namely, observation, interviews, and documentation. Analysis Techniques Researchers must obtain accurate data so that it is easy to analyze further data. The research results show that BUMDes Management’s hope of moving forward includes several stages: the source of capital from the Village Revenue and Expenditure Budget (APBD) for Fiscal Years 2020, 2021, and 2022. Financial management of BUMDes and the businesses they run completely increase the income of the village community due to the lack of understanding from village communities regarding BUMDes financial management, and the income of the business being carried out needs to be fully in line with that expected. Allocation of accountability reports in recording expenses and revenue of BUMDes Hope to move using profit and loss statement notes and cash book but still need to start using balance sheet notes. Financial management in BUMDes Hope to move forward has yet to meet its income public fully.
本研究旨在确定财务管理在增加村庄收入中的作用,希望共同前进,普拉布穆里乌市柬埔寨区Muara Sungai村的研究类型定量描述。使用的数据是主要的和次要的。技术数据收集,即观察、访谈和记录。分析技术研究人员必须获得准确的数据,以便于进一步分析数据。研究结果表明,BUMDes Management的前进希望包括几个阶段:2020、2021和2022财政年度的村庄收入和支出预算(APBD)的资金来源。BUMDes的财务管理和经营的业务完全增加了村社区的收入,因为村社区对BUMDes的财务管理缺乏了解,正在开展的业务的收入需要完全符合预期。分配责任报告,记录本行的费用和收入。希望改用损益表附注和现金簿,但仍需开始使用资产负债表附注。在BUMDes希望向前迈进的财务管理尚未完全满足其收入公开。
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引用次数: 0
Pengaruh Curernt Ratio, Debt Equity Ratio, dan Return Equity Ratio Terhadap Harga Saham Pada Perusahaan Pertanian di Bursa Efek Indonesia 印尼证券交易所农业公司的资产负债率、债务权益比和回报权益比对股价的影响
Pub Date : 2023-10-07 DOI: 10.47747/jbme.v4i4.1432
Maghfira Eka Rahmawati
This study aims to determine the effect of the current, debt-to-equity, and return-to-equity ratios on stock prices in agricultural companies on the Indonesia Stock Exchange. This type of research is descriptive quantitative. The data used in this study are secondary data taken from agricultural companies on the Indonesia Stock Exchange for 2015 - 2019 (5 years), where the population is 24 companies, and 20 companies are taken as samples. The analysis model used is multiple linear regression. The classical assumption test uses a data normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The sampling technique used purposive sampling, namely selecting samples with specific considerations. The variables in this study are current ratio (CR) as X1, debt equity ratio (DER) as X2, return equity ratio (ROE) as X3 and stock price (Y). Based on the partial test (t-test) results, the current ratio decision significantly affects stock prices. The debt-equity ratio and return-to-equity ratio do not affect stock prices
本研究旨在确定当前的影响,债务股本比,以及股本回报率对股票价格的农业公司在印尼证券交易所。这种类型的研究是描述性定量的。本研究使用的数据是印度尼西亚证券交易所2015 - 2019年(5年)农业公司的二次数据,其中人口为24家公司,20家公司作为样本。使用的分析模型是多元线性回归。经典假设检验采用数据正态性检验、异方差检验、多重共线性检验和自相关检验。抽样技术采用目的性抽样,即有针对性地选择样本。本研究以流动比率(CR)为X1,负债权益比率(DER)为X2,权益收益率(ROE)为X3,股票价格(Y)为变量。根据偏检验(t检验)结果,流动比率决策显著影响股票价格。资产负债率和资产收益率对股票价格没有影响
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引用次数: 0
Pengaruh Pengalaman Kerja, Safety Morning Talk, Penggunaan APD, Terhadap Kinerja Karyawan Yang Dimoderasi Kecelakaan Kerja 工作经验、良好的晨间谈话、APD的使用对员工工作事故适度表现的影响
Pub Date : 2023-10-04 DOI: 10.47747/jbme.v4i4.1381
Dian Mulyaningtyas, Yora Shaki Anwar
This research aims to determine the effect of work experience, safety morning talk, and PPE on employee performance moderated by work accidents at PT. McDermott Indonesia. The research method used is quantitative research. Variables are measured using a Likert scale. The number of respondents in this research was 152 employees of PT. McDermott Indonesia, who works in the manufacturing sector. Data collection techniques use questionnaires and literature study. The data analysis technique uses Partial Least Square (PLS). This research indicates that work experience (X1) influences employee performance. Safety Morning Talk (X2) influences employee performance (Y). Meanwhile, using PPE (X3) does not affect employee performance (Y). After moderation, work experience (X1) influences employee performance (Y), which is moderated by the work accident variable (Z). Safety Morning Talk (X2) does not affect employee performance (Y), moderated by work accidents. In contrast, the use of PPE (X3) does not affect employee performance (Y), which is moderated by work accidents (Z).
本研究旨在确定工作经验、安全晨间谈话和个人防护用品对印尼PT. McDermott公司工作事故所调节的员工绩效的影响。使用的研究方法是定量研究。变量是用李克特量表测量的。本次调查的调查对象是PT. McDermott Indonesia公司的152名从事制造业的员工。数据收集技术采用问卷调查和文献研究。数据分析技术使用偏最小二乘法(PLS)。本研究表明,工作经验(X1)影响员工绩效。安全早谈(X2)影响员工绩效(Y),同时,使用PPE (X3)不影响员工绩效(Y),工作经验(X1)影响员工绩效(Y),并受工作事故变量(Z)的调节,安全早谈(X2)不影响员工绩效(Y),受工作事故变量(Z)的调节。相比之下,PPE的使用(X3)不影响员工绩效(Y),员工绩效受到工作事故(Z)的调节。
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引用次数: 0
PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADA DINAS KOPERASI DAN USAHA MIKRO KOTA DEPOK 动力和工作热情对合作服务和城市小企业员工绩效的影响
Pub Date : 2023-09-25 DOI: 10.59024/jise.v1i4.424
None Farihatunnada
This research is motivated by the influence of motivation and work enthusiasm on employee performance at the Department of Cooperatives and Micro Enterprises in Depok City. This is done to see how much the level of motivation and morale on employee performance. The research method used is a quantitative method because it is a method used to determine the relationship or influence between two or more variables. Data collection technique through questionnaires distributed to 66 respondents using probability sampling technique with simple random sampling. In analyzing the data, using Instrument Test, Classic assumption test and Hypothesis Test. The results showed that the coefficient of determination was 0.652, which means that 65.2% of the contribution of the Variables of Motivation (X1) and Morale (X2) affect Employee Performance (Y). The conclusion from the data analysis above is that there is a positive and significant influence of Motivation and Work Enthusiasm on Employee Performance at the Department of Cooperatives and Micro Enterprises in the City of Depok.
本研究的动机是由动机和工作热情对员工绩效的影响在德波市合作社和微型企业的部门。这样做是为了了解员工的积极性和士气对员工表现的影响程度。使用的研究方法是定量方法,因为它是用于确定两个或多个变量之间的关系或影响的方法。数据收集技术通过对66名受访者进行问卷调查,采用简单随机抽样的概率抽样技术。在分析数据时,采用了仪器检验、经典假设检验和假设检验。结果表明,决定系数为0.652,即动机(X1)和士气(X2)两个变量对员工绩效(Y)的贡献为65.2%。以上数据分析得出的结论是,在德波克市合作社与微型企业部门,动机和工作热情对员工绩效存在显著的正向影响。
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引用次数: 0
Pengaruh Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Baitulmaal Muamalat 工作培训和激励对Baitulmaal Muamalat员工绩效的影响
Pub Date : 2023-09-25 DOI: 10.59024/jise.v1i4.298
None Piko Hendrianto, None Taat Kuspriyono, None Lady Diana Warpindyastuti
Skripsi ini berjudul “Pengaruh Pelatihan Dan Motivasi Kerja Terhadap Kinerja Karyawan Baitulmaal Muamalat”. Penelitian ini dilatar belakangi pelaksanaan pelatihan yang dilakukan secara daring oleh Yayasan Baitulmaal Muamalat, pelatihan yang diberikan sulit untuk ditangkap oleh para Amil karena pelatihan yang diberikan hanya berupa ceramah dan diskusi yang dilakukan secara virtual atau secara daring yang memungkinkan ada kendala yang dapat terjadi dalam pelatihan tersebut sehingga bisa menjadi kekeliruan nantinya, kurang efektif serta kurangnya motivasi kerja yang diberikan kepada karyawan. Penelitian ini penulis sajikan dengan desain penelitian yaitu metode penelitian kuantitatif statistika dengan menggunakan 3 variabel yang sesuai dengan permasalahan penelitian yaitu Pelatihan Kerja(X1), Motivasi Kerja(X2) dan Kinerja Karyawan(Y). Pengambilan sampel menggunakan teknik Simple random sampling yang dilakukan dengan cara pemilihan acak dari segmen kecil individu atau anggota dari keseluruhan populasi. Berdasarkan uji t parsial dengan nilai Ttabel 2,000 dinyatakan bahwa Pelatihan Kerja berpengaruh positif terhadap Kinerja, hasil yang menunjukan nilai Thitung sebesar 4,970>2,000. Motivasi Kerja tidak berpengaruh terhadap Kinerja karyawan, hasil yang menunjukan nilai Thitung sebesar 1,847<2,000.Berdasarkan uji F simultan bahwa Pelatihan dan Motivasi Kerja berpengaruh terhadap Kinerja karyawan dimana hasil yang menunjukan nilai Fhitung sebesar 41,778 yang berarti lebih besar dari Ftabel sebesar 3,15.
这篇文章的题目是“工作训练和动机对Baitulmaal Muamalat员工绩效的影响”。网上这渴望偷偷摸摸地实施训练的研究基金会Baitulmaal development program,给定训练很难被给定的训练,因为戊酯,只是做的讲座和讨论在网上虚拟或可能存在的障碍训练中可能发生的,这样他们就可以变成错误,缺乏有效和缺乏给予员工的工作动力。本研究的作者采用“定量统计研究方法”的研究设计,使用三个符合研究问题的变量,即工作培训(X1)、工作动机(X2)和员工表现(Y)。抽样技术使用简单的抽样技术,通过随机选择一小部分个人或整个人口的成员。根据t表值2000的部分t测试,职业培训对绩效有积极的影响,结果显示Thitung值为4970 > 2000。工作动机对员工的表现没有影响,结果显示出Thitung的价值为1847 < 2000。根据同期F测试,工作培训和动力影响员工的表现,结果显示f布列为41.778,比f图表高出3.15。
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引用次数: 0
PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109 根据第 109 号决议,在阿米尔天课、因法克和沙达科钱包中应用天课、因法克和沙 达科会计制度
Pub Date : 2023-09-25 DOI: 10.59024/jise.v1i4.300
None Wahyudini Syafitri, None Rahmat Daim Harahap, None Nadila Mifta Mayrani, None Silva Zahra Azizah, None Mardiah Hasibuan, None Pamatua Raja H
This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.
本研究旨在重构东佩特华法共和国的zakat、infaq和shadaqoh的财务报表,从而了解东佩特华法的财务报表是如何记录的,从而揭示出zakat、infaq和shadaqoh的财务报表。本研究采用定性描述的方法,使用二手数据的形式的财务报表从东华发共和国和相关期刊。根据PSAK 109对zakat、infaq和shadaqoh财务报表的透明度和问责制进行了分析,PSAK 109由财务报表的五个组成部分组成,即财务状况表、资金变动表、管理下资产表、现金流量表和财务报表附注。结论是,Dompet Dhuafa Republika的Zakat、Infaq和Shadaqoh财务报表的形式不符合适用的标准,即PSAK 109,其中Dompet Dhuafa Republika的财务报表没有财务报表记录。
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引用次数: 0
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