JOURNAL OF BUSINESS STUDIES AND MANAGEMENT REVIEW
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EARNING MANAGEMENT: PHENOMENONS YOU CANNOT AVOID: (Discretionary Accruals Equation and Non Discretionary Accruals Equation)
Full text linkEarning management is a phenomenon that is difficult to avoid because it was the effect of accrual basis usage in the preparation of financial statements. The accrual basis is agreed upon as the basis for preparing financial statements because the accrual basis is indeed more rational and fair compared to the cash basis. Conflicts of interest are increasing, especially because the principal cannot monitor daily management activities to ensure that management works in accordance with shareholders' wishes. The objective of this research is to measure earnings management in 78 companies in Indonesia that have conducted an IPO in 2008-2019. Earnings management is measured to determine the behavior of managers by utilizing earnings management when going to conduct an IPO. We collect secondary data provided by the IDX and the research sample is private companies and SOEs that conduct IPOs on the Indonesia Stock Exchange (BEI) from 2008 to 2013. The results of this study reveal that the calculation of earnings management with measurement methods Discretionary Accrual (DA) in 78 companies that have conducted an IPO has a minimum DA value of -384.41 and a maximum DA value of 27.04. The results of the one-sample t-test test statistically show a significance value below 5%, this shows that 78 companies tend to do earnings management before conducting an IP
THE ANALYSIS OF THE WORKLOAD OF INPATIENT MEDICAL RECORD DATA UPDATE STAFF USING WORKLOAD INDICATOR OF STAFFING NEED METHOD TO SUPPORT WORK EFFECTIVENESS IN HOSPITAL IN BANDUNG
Full text linkWorkload analysis is a human resource planning activity that aims to determine manpower needs in the organization. It means that the number of employees have to be adjusted to the existing workload, so that the employees’ work effectiveness can be implemented properly. The population were inpatient medical record data update staff, by using quote sampling technique from the workload of five (5) staffs of inpatient medical record data update. The type of research was descriptive with quantitative approach. The aims of the research were to discover the job descriptions of inpatient medical record data update, to find out the need of human resource in inpatient medical record data update, and to know the work effectiveness of inpatient medical record data update. The data were collected by using interview and documentation techniques. The results of the research were the number of data update files completed in 2019 amounted to 40,910 files out of 43,764 files, with five (5) staffs available. Based on the results of the research on human resource planning in inpatient medical record data update section using Work Indicator of Staffing Need (WISN) method, the result of calculation using the WISN method was 6.24 or 6 in decimal. Based on the calculation, it is advised that the hospital needs to consider adding one more staff in medical record data update section, so that the work effectiveness of the staff can be implemented properly
CORPORATE DIVERSIFICATION AND FINANCIAL PERFORMANCE OF CONGLOMERATE FIRMS IN NIGERIA
Full text linkThis study examined the effect of corporate diversification on the financial performance of conglomerate firms in Nigeria. The nine (9) conglomerates firms listed on the Nigerian Stock Exchange as of 2019 formed the population and sample size for this study from 2011 to 2019. Corporate diversification was measured by; product, operational and geographical diversification. Panel least-square analytical method was used. Two-panel co-integration models were developed for empirical analysis to measure financial performance using Return of Assets (Book Value) and Tobin's Q (Market Value). The study's findings revealed that product diversification has a positive impact on the financial performance of conglomerates in Nigeria. However, operational and geographical diversification showed a negative but significant relationship between corporate diversification and the financial performance of conglomerates in Nigeria. It was concluded that corporate diversification has a dominant-negative impact on financial performance. However, only one form of corporate diversification (product) was positively related to financial performance. Therefore, the study recommends that conglomerates focus more on implementing geographical diversification strategy than other types of diversification as it encompasses a great deal of product and services promotions, which is key to improving annual sales and product awareness
INFLUENCE OF OCCUPATIONAL HEALTH SAFETY (OHS) CULTURE, COMMITMENT MANAGEMENT, OHS TRAINING ON OHS PERFORMANCE IN OIL & GAS CONTRACTORS COMPANY IN BATAM ISLAND
Full text linkIndonesia has very promising oil and gas potential to be exploited, including in Riau Islands province which has 15 oil and gas companies operating and 4 of them are already in production. Batam Island is part of the Kepulauan Riau province and there are oil and gas fabrications in it which are exported out from Batam Island. This fabrication is closely related with occupational safety and health. Respondents in this study were obtained from 261 employees work in the fabrication company or oil and gas contractor. Data processed using Statistical Package for Social Science (SPSS) version 24. The research of this method used non probability sampling where sampling techniques does not provide equal opportunities for each member of the population to be selected as a sample. The results of this study illustrated that OHS culture and management commitment have significant positive effect on occupational health safety performance but OHS training does not have significant effect
NON PERFORMING FINANCING AND EFFICIENCY OF ISLAMIC BANKS IN INDONESIA
Full text linkThis research objective is to empirically investigate factors that decisively affect Non Performing Financing (NPF) of Islamic banks partially and simultaneously; the performance of Islamic banks through observing the efficiency by applying Data Envelopment Analysis (DEA) approach; and the intertemporal relationship between NPF and efficiency of Islamic banks by employing VAR model to test the hypothesis of 'Bad Management' and 'Bad Luck'. This research uses purposive sampling method and panel data where data collected from official website of each bank and Bank Indonesia. This study adopts quantitative research and has 72 observations from four banks in five quarterly years. An empirical evidence of this research indicates that partially FDR, ROA, and Exchange rate has negative significant influence towards NPF, while BI rate has the positive significant influence towards NPF. However, CAR and inflation has an insignificant effect to NPF. Simultaneously, all of the independent variables have the significant effect towards NPF which described by the value of 74.92%. The findings of DEA show the average value of Islamic banks in Indonesia is 92.85% which means Islamic Banks in Indonesia are not fully efficient. The finding also indicates that Islamic banks in Indonesia support the “Bad Luck†hypothesis, that the NPF and inefficiency of Islamic banks in Indonesia can be linked to external factors that are beyond management control rather than internal factors
BUSINESS BEHAVIOR AND BUSINESS PERFORMANCE OF BATIK ENTREPRENEURS DURING THE COVID PANDEMIC 19
Full text linkThe emergence of the Covid-19 pandemic has caused huge losses throughout the world. The main victims of this pandemic are micro, small & medium enterprises (SMEs), including Batik SMEs Industry. During the Covid-19 pandemic, it becomes the basis that there will be fundamental changes in business behavior and performance. In general, the ultimate goal of this research is to model the impact of the Covid 19 Pandemic on business behavior and business performance of Jambi Batik entrepreneurs. This study used qualitative research methods with phenomenological type. This qualitative research analysis will be assisted by using the Nvivo software. Based on research, it can be concluded that the downturn of these business entrepreneurs can be seen from their business behavior and business performance. In terms of business behavior, it can be seen that the batik business in Jambi province is experiencing downturn due to 3 reasons. These are Efficiency, Innovative and Creative, while in business performance, the downturn of batik business entrepreneurs in Jambi Province can be seen from 2 reasons, these are reduced profits and decreased sales turnover
THE EFFECT OF E-VOUCHER AND DELIVERY RATE TOWARD FOOD PURCHASING DECISIONS VIA GRAB FOOD : (Case study on students of Muhammadiyah Jambi University)
Full text linkThis research aims to analyze the effect of e-voucher and delivery rates toward food purchasing decisions of service users via Grab food. The analysis model used in this research was the multiple regression model. The respondents of this research are the students of the Muhammadiyah Jambi University. The result showed a significant influence between e-voucher and delivery rate provided by Grabfood toward food purchasing decisions of their users
THE ROLE OF ZIS FUND DISTRIBUTION (ZAKAT, INFAQ, ALMS) IN EMPHASIZING POVERTY LEVELS THAT AFFECT THE ECONOMY DURING THE COVID-19 PANDEMIC IN JAMBI PROVINCE
Full text linkThis article aims to determine the distribution of ZIS Funds (Zakat, Infaq, Alms) in suppressing poverty levels that impact the economy during the Covid-19 pandemic outbreak in Jambi province. The method used is descriptive-quantitative and data collection through literature study and documentation in interviews with 70 respondents. Data were analyzed using the Likert scale method and multiple linear regression analysis. The result is that part of the perception/understanding of religion has a positive and significant effect on income levels, partially service variables have no and insignificant effect on income levels, partially, service variables have a positive and significant effect on income levels. So, it can be concluded that the perception/understanding of religion, service, and decisions have a simultaneous (combined) and significant effect on income levels
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE WITH EMPLOYEE ENGAGEMENT AS A MEDIATION VARIABLE
Full text linkThis research aims to determine the significant influence between transformational leadership on employee performance and employee engagement as a mediating variable for employees of Certain Functional Officers Immigration Analyst under the Provincial Office of the Ministry of Law and Human Rights Kepulauan Riau. This research is a quantitative study using primary data. The population in the study amounted to 216 employees, with total sample of 163 employees who filled out a questionnaire measured by using Likert scale. To answer the research hypothesis formulation, the results of data collection were analyzed using the Partial Least Square (PLS) method and assisted by SmartPLS 3.0 software. Based on the results of the analysis using the Partial Least Square (PLS) method, it was found that two components of transformational leadership, namely idealized influence and inspirational motivation, have a positive but insignificant effect on employee performance, while the other two components intellectual stimulation and individualized consideration have no effect. And when the four components of transformational leadership (idealized influence, inspirational motivation, intellectual stimulation and individualized consideration) are mediated by the employee engagement variable, there is a strengthening of the influence of transformational leadership on employee performance.
 
INTENTION IN USING LONG-TERM CONTRACEPTIVE METHODS : (EXPLORING THE IMPACT OF KNOWLEDGE)
Full text linkThe purpose of this study is to determine the level of knowledge and interest in long-term contraceptive methods among couples of reproductive age in Cimahi, as well as how much knowledge influences interest in using long-term contraceptive methods. Explanatory research is used in research. A sample of 400 respondents was distributed to respondents in Cimahi who still use short-term contraceptive methods. The sampling technique used is quota sampling, which is distributed in 3 sub-districts in Cimahi. Questionnaires were distributed online and offline. The majority of respondents already know about long-term contraceptives, especially intrauterine devices. However, they are less interested in using it. This is due to the perception of the high cost of installation. But they are basically willing to use it if the cost is free. Knowledge is quite closely related to intention, which means that if knowledge is increased, the respondent's intention will also increase. Optimizing the roles of health workers, field instructors, and relatives in disseminating information related to long-term contraceptives can be done to increase knowledge. Correcting the information on the myths that have been circulating in the community can be done by involving a third party who is believed to be able to correct the incorrect myth. Corporate Social Responsibility activities from companies in Cimahi or community service from universities engaged in the health sector in collaboration with the local government to eliminate the cost of installing contraceptives can be carried out to increase their use