https://jurnal.unai.edu/index.php/jtimb/issue/feed Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) 2020-05-15T07:02:46+07:00 Francis Hutabarat jtimb@unai.edu Open Journal Systems <p>Jurnal Yang di terbitkan Program Studi Pasca sarjana Manajemen UNAI.<br>Terbit Dua kali setahun pada bulan Juli - Desember, dan Januari - Juni. Berisi tulisan yang diangkat dari hasil penelitian dan kajian terapan Ilmu Manajemen dan Bisnis.</p> https://jurnal.unai.edu/index.php/jtimb/article/view/2301 PSEUDO-CAML PERFORMANCE OF THE ASEAN-5’S INNOVATIVE BANKING USING THE PARALLELISM OF MARX, SCHUMPETER, AND CHRISTENSEN INNOVATION CONCEPTS 2020-05-14T06:16:28+07:00 Eric J. Nasution nasution@aiias.edu <p><em>Routine banking transactions have been practically simplified since the advent of financial technology. The application of ChatPay, AliPay, PayPal, ApplePay, etc. demonstrated a massive use of mobile phones on hand. The use of chat bots and AI replacing the function of bank tellers. Given the cybernetic innovation, the author asks the question, “what is really happening in the business world today?” The three gentlemen, Karl Marx, Joseph Schumpeter and Clayton Christensen theorized in 1867, 1942 and 2013, respectively, about wealth annihilation, creative destruction and disruptive innovation. By employing a descriptive method using secondary data from the BIS, AFIN, Asean fintech reports and scientific literature, including that of non-parametric statistics for interpretation, the study sought to answer three main questions; first, the interpretation of their theories; second, the effects of disruptive innovation, and third, the association of pseudo-CAML and the related FPIs. The study recommended that the Asean banking should continue with the sustainable banking innovations that would combat the development of fintech transactions in addition to its active Asean integration framework.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2302 ANTESEDEN DARI REVISIT INTENTION DAN WORD OF MOUTH PADA LAYANAN OFTALMOLOGI DI JABODETABEK 2020-05-14T06:20:17+07:00 Tanggor Sihombing tanggor.sihombing@uph.edu Basrin Harsono Sigalingging sigalingging.harsono@gmail.com <p><em>Tujuan penellitian ini untuk menjembatani tiga jenis penelitian terdahulu untuk memberikan wawasan bagi konsumen ketika mereka membuat keputusan dalam hal pelayanan oftalmologi dengan tingkat persaingan tertentu, pada saat yang sama dapat digunakan untuk memahami anteseden dari revisit intention dan WOM yang berhubungan dengan patient satisfaction. Pengembangan model penelitian yang melibatkan perceived quality, price fairness dan patient satisfaction sebagai komponen yang dipengaruhi oleh kompetisi healthcare berdasarkan dari perspektif konsumen. Model ini divalidasi menggunakan Structural Equation Modeling di SmartPLS 3.2.8. Sampel terdiri dari 251 responden dan pengumpulan sampel dilakukan dengan metode nonprobability sampling dan teknik purposif sampling. Model struktur menunjukkan bahwa variabel patient satisfaction mampu dijelaskan oleh variabel&nbsp; healthcare competition, perceived quality dan price fairness sebesar 71.3%. sementara itu variabel perceived quality mampu dijelaskan oleh variabel healthcare competition sebesar 66,1%. Hal ini menunjukkan bahwa model penelitian ini tergolong kuat. Selanjutnya dengan menggunakan analisis matriks IPMA, kualitas layanan di mana institusi dapat memberikan waktu yang efisien dan akurat merupakan faktor kunci dalam keputusan untuk revisit intention. Di sisi lain, item yang paling kuat dari membangun patient satisfaction dengan pengaruh pada WOM adalah di mana institusi perlu meningkatkan persaingan melalui melengkapi teknologi canggih dan memiliki dokter mata dengan reputasi yang tinggi. Penelitian lanjutan diperlukan pada kategori yang berbeda pada layanan kesehatan oftalmologi.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2303 FACTOR ANALYSIS OF E-LEARNING USAGE 2020-05-14T06:23:53+07:00 Franklin Hutabarat fhutabarat@apiu.edu Reymand Hutabarat marasitua@yahoo.com <p><em>Due to the recent event, happening around the world, the E-Learning approach has continued to increase at a rapid pace at universities and institutions. However, eventhough the use of e learning has grown and the e-learning progress is high and give strategic positioning, the question remain is that how the current user look at the usage of e-learning in their learning process. There are still many challenges in E-learning implementation and process&nbsp; The study use factor analysis method using SPSS in this study, Descriptive statistic, factor analysis, KMO &amp; Bartlett’s test, rotated component factor are utilized in this study to have test battery outcome. The study uses 23 sample from Asia-Pacific International University in Thailand. With respondend from Indonesian students and lecturer. The results shows that factors in the analysis of e-learning usage at Asia-Pacific International University. The following are factors the approval of respondent of the e-learning usage in the university that helped them: System Visibility, Material Relevance and Depth using E-Learning, Support Class Learning, and System Connectivity, Help Option &amp; Documentation, System Design, Appearance &amp; Color, Error &amp; Shortcut &amp; System Repair Guide. These factors is the result of the study that was divided in three components they are&nbsp;&nbsp; “System Support,” “System Design,” and&nbsp; “System Repair.” Thus, the features shown in the results such as system support, system design and system repair can help management in maintaining and enhancing e-learning program.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2304 THE MEDIATING EFFECT OF CAPITAL ADEQUACY RATIO ON THE RELATIONSHIP BETWEEN NON-PERFORMING LOAN AND RETURN ON ASSET 2020-05-14T06:28:57+07:00 Maropen R. Simbolon mr_simbolon@yahoo.co.id Darwin Simanjuntak darsiman2112@gmail.com <p><em>Setiap perusahaan memiliki kecenderungan hanya untuk mencari keuntungan sedangkan, tujuan perusahaan tidak hanya untuk memaksimalkan keuntungan dan memaksimalkan pemegang saham atau pemiliknya tetapi juga berusaha untuk memaksimalkan kekayaan pemegang saham mereka. Ini berarti bahwa perusahaan perlu memberi manfaat kepada pemangku kepentingan mereka, dan salah satu pemangku kepentingan perusahaan adalah masyarakat di sekitar perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis faktor yang mempengaruhi pengembalian aset bank di Indonesia tepatnya Indeks Infobank15. Penelitian ini bersifat deskriptif dengan menggunakan NPL, CAR sebagai variabel independen dan ROA sebagai variabel dependen. Keuangan yang digunakan dalam penelitian ini adalah untuk penggunaan data keuangan dalam penelitian dari laporan tahunan dan laporan keuangan dari tahun 2014 - 2018. Analisis data menggunakan analisis statistik seperti uji statistik F, uji t, dan analisis regresi. Hasil penelitian menunjukkan bahwa semua bank di Indonesia dalam penelitian sehat dalam hal modal minimum, kredit macet analisis telah digunakan dan hasilnya sangat baik. Hasil rata-rata untuk CAR diatas standard 8% untuk modal minimum untuk bank. Hasil rata-rata NPL di bawah standar minimum 5% yang menunjukkan bahwa bank dapat mengelola kredit macet mereka. Data statistik deskriptif juga menunjukkan bahwa ROA memiliki rata-rata di atas 1,5% standar Bank Indonesia. Hasil penelitian menunjukkan bahwa ada hubungan yang signifikan antara NPL, CAR on ROA bank di Indonesia pada Indeks Infobank15 dari tahun 2014-2018.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2305 THE 4P’S MARKETING MIX VARIABLES: AN ASSESSMENT OF CONCEPT, APPLICABILITY AND IMPACT ON ORGANIZATIONAL GOAL FROM WEST JAVA’S BUSINESS ORGANIZATIONS 2020-05-14T06:32:40+07:00 Harman Malau harmanmalau@unai.edu <p><em>Effective marketing strategy enables marketers to create a combination of variables in managing wisely the company’s activities to achieve the expected goals. Now days, there are several approach methods that common practiced in marketing stategy which is called 4Ps. This research used independent variables that are place, price, promotion and place. And it’s dependent variable was organizational goal. This study were to investigate (a) the practice application of 4Ps on business organization and (b) to examine the impact of the 4Ps marketing variables on business performance in Indonesia (c) to examine the impact of the 4Ps marketing variables on business performance in Indonesia. This research employed&nbsp; selected top manufacture companies listed in West Java-Indonesia. There were 110 respondents distributed as primary data that were obtained by distributing a structured questionaires to marketing managers or director (or the manager involved in marketing activities).&nbsp; Data analysis was conducted through the 100 returned questionaires (91 % respond rate valid for data analysis). </em></p> <p><em>The results of the study showed that marketing mix variables was applied in business practices.&nbsp; The reactions of the respondent toward mix variables and organizational variable mean was high in 4.12 and 4.04. The size of the variables are represented in the form of numbers starting from 1, 2, 3, 4 and 5. Thus the numbers 4.12 and 4.04 mean that 4P's variables and organizational goal variables are variables that play an important role in business organizations. Correlation of each product, price, promotion and place shows a positive direction and a strong relationship to organizational goals. And simultaneously the direction remains positive with a very strong relationship. Furthermore, the achievement of organizational goals can be predicted by using multiple linear regression where organizational goals are influenced by product strategy, price, promotion and place where Organizational goal = 0.25 + 0.20 product + 0.30 price + 0.41 promotion + 0, 18 place. And each independent variable (t-test) significantly influences the achievement of organizational goals. Likewise, simultaneously (F-test) independent variables significantly influence the achievement of organizational goals.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2306 Danet A Patria 2020-05-14T06:36:15+07:00 Danet A Patria danet.patria@uph.edu <p><em>Share Holder Capitalism adalah suatu paham yang dikembangkan oleh Milton Friedman , seorang pemenang hadiah Nobel yang mangatakan bahwa “Hanya ada satu dan satu-satunya tanggung jawab sosial bagi suatu perusahaan. Yaitu mempergunakan sumber daya yang dimiliki dan melakukan semua aktivitas yang secara khusus dirancang untuk meningkatkan keuntungannya dengan cara yang sesuai dengan peraturan yang ada , yaitu melakukan semua kegiatannya secara terbuka , bersaing secara bebas tanpa melakukan pemalsuan dan penipuan”. Hal ini pada akhirnya membuat perusahaan berkonsentrasi&nbsp; untuk menciptakan apa yang disebut sebagai “Economic Value” bagi pemegang saham guna menjaga keberlanjutan / sustainabilitas perusahaan.&nbsp; Hal ini mendapat tantangan dari Michael Porter dengan mengemukakan suatu pendapat bahwa “Seorang pemimpin strategic yang baik seharusnya tidak hanya berkonsentrasi pada peningkatan keuntungan perusahaan , namun harus berfokus menciptakan apa yang disebut dengan Shared Value. Dimana pemimpin tersebut menciptakan economic value bagi pemegang saham , dan pada saat yang bersamaan menciptakan social value , yaitu dengan memperhatikan kebutuhan dan tantangan yang dihadapi masyarakat secara luas”. (Rothaermel&nbsp; , 2019). &nbsp;Shared Value tersebut pada banyak kasus dijalankan oleh perusahaan dengan mengadopsi konsep Triple Bottom line (TBL) dalam program CSR (Corporate Social Responsibilty). Namun sejauh mana konsep Shared Value tersebut dapat&nbsp; tercipta melalui TBL dan CSR tersebut ? Paper ini berusaha menyajikan bagaimana Shared Value tersebut diimplemenatsikan dalam program CSR perusahaan melalui 3 (tiga) bentuk kasus ; Altruisme , Coerced Egoistics , dan&nbsp; Kasus Strategic.&nbsp; Melalui study pustaka yang telah dilakukan diambil kesimpulan bahwaAgar suatu perusahaan dapat menciptakan apa yang disebut sebagai shared value&nbsp; secara efektive hanya apabila program CSR yang dijalan merupakan bagian dari strategi perusahaan dalam berusaha memaksimalkan profitnya, dan ini berarti mengacu pada Kasus Strategic.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2307 PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE PADA EPS MELALUI NET INCOME 2020-05-14T06:40:24+07:00 Harlyn Lindon Siagian siagian_unai@yahoo.co.id Samuel Steve samuel.steve@unai.edu Sarah Marchia Tabita bitha11379@gmail.com <p><em>The objects of the research to determine whether operating leverage and financial leverage affect earnings per share with net income as a moderator. Descrptive methods was used in this research. Quantitative data was used in the form of financial statements from the website of Indonesia Stock Exchange in 2014-2018. The population in this research was&nbsp; companies listed on the Indonesia Stock Exchange (IDX). The sample of this research were the oil and gas subsector companies, and the metal and mineral subsector listed on the Indonesia Stock Exchange (BEI) in 2014-2018 as many as 17 companies with 85 samples. Partially financial leverage has an effect on earnings per share. Operating leverage through net income has no significant effect on earnings per share and financial leverage has a significant effect on earnings per share with net income as an intermediary.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0 https://jurnal.unai.edu/index.php/jtimb/article/view/2316 EFFECT OF INTERNAL CONTROL EFFECTIVENESS, COMPENSATION SYSTEM, INFORMATION ASYMMETRY AND ACCOUNTING RULES, ACCOUNTING MORALITY TO JENDING ACCOUNTING TENDENCY OF ACCOUNTING SHORT BEHAVIOR WITH ENTERVENING VARIABLES (Empirical Study at Adventist Schools in 2020-05-15T07:02:46+07:00 Erwinto Simbolon symbolonerwinto@yahoo.com Adji Suratman Hendri symbolonerwinto@yahoo.com <p><em>The purpose of this research to study the effect of the effectiveness of internal control, compensation systems, information asymmetry and compliance with accounting rules with unethical behavior towards fraudulent accounting trends. This study is to examine the extent to which the influence of the effectiveness of internal control and unethical behavior on accounting fraud tendencies. This research was conducted on the population of Adventist Schools in Jakarta with Random Sampling in 15 schools and 5 respondents from each sample.</em></p> <p><em>The method used by the Structural Equation Model (SEM) approach uses Partial Least Square (PLS) software.</em></p> <p><em>The results of the study show: there is a significant and positive influence; The effectiveness of internal control on unethical behavior, the effectiveness of internal control on Accounting Fraud Trends, Compensation System for Unethical Behavior, Compensation System for Accounting Fraud Trends, Information Asymmetry for Unethical Behavior, Compliance with Accounting Rules for Unethical Behavior, Management Morality against Behavior is not Ethical, Management Morality towards Accounting Fraud Trends, Unethical Behavior towards Accounting Fraud Trends, but Information Asymmetry on Accounting Fraud Trends, and Obedience of Accounting Rules to Accounting Fraud Trends has a positive but insignificant effect</em></p> <p><em>From the results of these studies, the authors make all positive influences. However, there are two insignificant hypotheses, namely the influence of information asymmetry on accounting fraud and compliance with accounting rules for accounting fraud tendencies. And the relationship between variables is very good for improving internal control in preventing accounting fraud tendencies.</em></p> 2020-05-31T00:00:00+07:00 Copyright (c) 0