BERTUMBUH: Jurnal Manajemen Kontemporer https://jurnalpustek.id/index.php/jmk <p>BERTUMBUH: Jurnal Manajemen Kontemporer merupakan jurnal ilmiah yang dikelola oleh Sekolah Menengah Kejuruan (SMK) Pustek dengan ruang lingkup kajian ilmu manajemen dan bisnis. Dalam setiap tahunnya, jurnal JMK menerbitkan 2 publikasi (Juni dan Desember) melalui proses penyuntingan dan review. Jurnal JMK menerima seluruh bentuk artikel ilmiah yang merupakan hasil dari penelitian/ kajian ilmiah dari berbagai elemen masyarakat (Nasional, Internasional) dengan spesifikasi kajian; Manajemen industri, Manajemen organisasi, Manajemen bisnis, Kewirausahaan UMKM dan Kewirausahaan digital</p> Sekolah Menengah Kejuruan (SMK) Pustek en-US BERTUMBUH: Jurnal Manajemen Kontemporer 2797-8338 ANALYSIS OF TAX FRAUD CONDUCTED BY COMPANIES BY UTILIZING WEAKNESSES OF TAX ADMINISTRATIVE https://jurnalpustek.id/index.php/jmk/article/view/12 <p>Tax for companies is seen as a burden that will reduce net profit so that the company wants to pay taxes to a minimum. So that the government's efforts to increase and optimize tax revenues are constrained in several ways, one of which is tax evasion. Tax evasion activities can carry a number of risks for companies, including fines and negative impact on the company's public reputation. However, it is generally believed that this risk is not comparable to the risk borne by the company, namely the tax debt that affects the company's profit becomes smaller. This is why companies are encouraged to avoid taxes. This kind of tax avoidance activity is actually carried out by the company, not to evade taxes, but only to minimize the tax burden.</p> <p>&nbsp;</p> Achmad Rasyid Copyright (c) 2022 2022-12-16 2022-12-16 1 1 1 10 BUREAUCRATIC ABILITY IN LOCAL GOVERNMENT PERFORMANCE OPTIMIZATION IN INDONESIA https://jurnalpustek.id/index.php/jmk/article/view/14 <p>In carrying out their duties civil servants are required to carry out synergy in the form of coordination and collaboration with all <em>stakeholders</em> so as to produce more effective and efficient performance. This is in accordance with the mutual cooperation foundation in the vision of the Ministry of Education and Culture. As stated in the 2015-2019 Ministry of Education and Culture Strategic Plan that mutual cooperation in the development of education and culture means that many things are done jointly by many parties consciously, voluntarily, and with a desire to help each other.</p> Amiur Hamzah Copyright (c) 2022 2022-12-16 2022-12-16 1 1 11 20 INVESTING WISE IN THE MIDDLE OF A PANDEMI: Technical Analysis and Economic Conditions in Indonesia https://jurnalpustek.id/index.php/jmk/article/view/15 <p>Investment is one way to develop existing funds and gain future profits within a certain period of time. (Roy &amp; Joseph, 2018) confirms the benefits achieved in terms of allocating funds are also known as yields/returns. Yields can be in the form of dividends, interest, coupons, and capital gains. For example, in terms of deposit investment, the public will receive interest that will be sent regularly because it has a low risk. Government Securities/SUN such as Bonds and Sukuk also provide yields in the form of coupons within a certain period of time and are sent regularly. In contrast to stocks, stock investment can provide benefits from the distribution of dividends by the company as a result of the profit that occurs and the difference in buying and selling prices. Whatever the yield given, investments that are denoted as allocations of funds in the long term will generally provide benefits for investors.</p> Mulia Hardianja Copyright (c) 2022 2022-12-16 2022-12-16 1 1 21 30 IMPROVING REVENUE GOVERNANCE THROUGH THE AUDIT FUNCTION AND FINANCIAL FUNDAMENTALS https://jurnalpustek.id/index.php/jmk/article/view/16 <p>Financial reports presented by companies are needed by internal and external parties because through these financial reports can describe management performance in managing company resources. There are two ways to recognize revenue, including<em>cash basis</em>and<em>accrual basis</em>. The accrual basis was chosen because it is more rational and fair in reflecting the company's financial condition in real terms, but on the other hand the use of the accrual basis can provide flexibility to management in choosing accounting methods as long as they do not deviate from the applicable Financial Accounting Standards</p> Karina Karina Copyright (c) 2022 2022-12-16 2022-12-16 1 1 31 40 BUSINESS INVESTMENT: Market Response to Changes in Company Profits https://jurnalpustek.id/index.php/jmk/article/view/17 <p>Investment decisions are not only fixated on company profit information, but also consider other information related to the company, the following is related to stock price inconsistencies when earnings information is announced on several manufacturing companies listed on the Indonesian stock exchange. This phenomenon indicates that in manufacturing sector companies there is still inconsistency between the company's stock price and net profit information when it is announced. This means that in reality the company's net profit that has increased is not always accompanied by an increase in share price, and vice versa, a company's net profit that has decreased is not always accompanied by a decrease in share price.</p> Yayan Sudaryana Copyright (c) 2022 2022-12-16 2022-12-16 1 1 41 50 DETERMINANTS OF CAPITAL ATTRIBUTES TO INCREASING NET INCOME (Return on Assets) https://jurnalpustek.id/index.php/jmk/article/view/18 <p>A stable financial condition in meeting the financing needs of the company's activities is one of the benchmarks to see the condition of a company. Companies must know more about good and relevant financial conditions, so that management can measure whether the company has good quality financial reports or not. So that the company can manage net working capital properly and will benefit. In order to realize all these demands, the company must know how efficient the company is in managing assets to generate profits, because to generate profits is of course related to total assets. Therefore the company must be able to maintain a minimum amount of assets.</p> Ali Nugroho Copyright (c) 2022 2022-12-16 2022-12-16 1 1 51 60 ANALYSIS OF INTERNET NETWORK MAPPING IN THE OUTER, UNDERDEVELOPED, AND FARTHEST VILLAGES https://jurnalpustek.id/index.php/jmk/article/view/19 <p>Communities in the 3T area have difficulty getting network services, which in the current era have become a basic need in various sectors for digital systems. Blank spots are often the main cause because geographical conditions are the main factor for the lack of signal in a place. Not infrequently, the more difficult the terrain and geographical conditions, the communication signal is completely lost. In planning network requirements, it is necessary to simulate the initial access point of a microwave propagation by determining the coordinates, planning, determining the height of the tower, both the line of sight (LOS) and the fresnel zone from the access point (site A) to the station (site B) to network needs. This study aims to simulate and analyze link budget estimates and line of sight systems for microwave radio needs for blank spot areas in the outermost, underdeveloped, and farthest villages. The contribution in utilizing this research is not only to find out the design of a microwave radio link and also for regulators to make technical regulations related to planning a microwave link so that the Mangge community can enjoy network needs which in this era are a basic need in all conveniences for community needs.</p> Wahyu Nugroho Copyright (c) 2022 2022-12-16 2022-12-16 1 1 61 70 AUTO PILOT TECHNOLOGY WITH VOICE COMMAND ON AIRCRAFT FLIGHT SYSTEM https://jurnalpustek.id/index.php/jmk/article/view/20 <p>Continuously and continuously increasing air traffic with small aircraft general aviation creates a new problem, that is, many groups of pilots use it as an air vehicle. They use it as a means of local transportation for medium distances. On the other hand they are usually not professional pilots and often do not have much flight experience. They represent a different approach to aircraft control than that of professional pilots. They also expect the plane's features to be a bit different than the pros do. Therefore, there seems to be a goal to design an aircraft equipped with an avionics system dedicated to that user group. The systems mentioned above have been the subject of intense research in many scientific and technical centers around the world. All of them focus on simplifying the aircraft control process. They contain a very broad range of technical solutions to simplify not only aircraft control processes but also navigation, on-board system services, system data interpretation, identification and interpretation of flight parameters. There are navigation devices, flight management systems, security systems, automatic on-board installation monitoring systems, display and visualization systems among them.</p> Ali Nababan Copyright (c) 2022 2022-12-16 2022-12-16 1 1 71 80 ANALYSIS OF SPONTANEOUS PURCHASE BEHAVIOR THROUGH EMOTIONAL SELLING CLIMATE IMPLEMENTATION https://jurnalpustek.id/index.php/jmk/article/view/21 <p>In the current era of globalization and technological advances, it requires more and more attention, especially in dealing with advances in science and technology which are very advanced in accordance with the progress of the times. In the development of science and technology there are many positive impacts, but it does not rule out the possibility of causing many problems to arise. In producing a product or service that is the same or similar with good quality and quality, thus causing a narrower market share. So in this case that makes companies continue to compete to be able to find out the wants and needs of consumers. Gramedia Bookstore is one of the companies engaged in the retail sale of books, office stationery, computer accessories and school supplies which is still surviving in this competition, but there is a possibility that the Gramedia Bookstore will experience a decline in sales, due to the increasingly tight competition of companies engaged in the business. in the book retail sector which has almost the same quality and quality as Gramedia Bookstore which offers a wide range of product choices at more competitive prices, so the company must come up with ideas or steps that must be taken to determine a step that must be taken.</p> Maulana Latif Copyright (c) 2022 2022-12-16 2022-12-16 1 1 81 90 GOOD CORPORATE GOVERNANCE RELATIONSHIP WITH GROWING INVESTOR TRUST IN INDONESIA https://jurnalpustek.id/index.php/jmk/article/view/22 <p>Stocks are the product that is most in demand by investors in the capital market, not without reason, some investors think that stocks provide attractive benefits. One of the factors that investors look at to determine stock investment is its financial performance. Financial performance reflects the company's ability to manage its resources. According to Sugiyanto (2019) good corporate governance has an effect on making decisions taken by a manager in determining the cost of equity and cost of debt so that the company's performance is getting better. The better the performance of the company, the views of the public and investors will also be good, of course this will also affect the stock price of the company. Therefore, companies must be able to implement GCG within the company because it affects the company itself.</p> Yulia Amanda Copyright (c) 2022 2022-12-16 2022-12-16 1 1 91 100 VIEWING COMPANY PERFORMANCE THROUGH CONSISTENCE OF PUBLICATION OF FINANCIAL REPORTS https://jurnalpustek.id/index.php/jmk/article/view/23 <p>Competition between one company and another is getting tighter and tighter because more and more companies want to gain as much profit as this triggers higher exploration of natural resources. For companies, Sustainability Reporting is an instrument that can be used to communicate with stakeholders in an effort to implement the concept of sustainability. Sustainability Reporting according to the World Business Council for Sustainable Development, Sustainability Reporting is defined as an open report that provides an overview of the company's economic, environmental and social status and activities to internal and external stakeholders. Since Sustainability Reporting started in Indonesia, companies have begun to focus on corporate social responsibility and sustainability disclosure activities, although not all companies publish Sustainability Reports regularly every year.</p> Fitri Anjali Copyright (c) 2022 2022-12-16 2022-12-16 1 1 101 110 THE RELATIONSHIP BETWEEN RISK MANAGEMENT AND COMPANY VALUES IN INFLUENCE THE INVESTMENT MARKET RESPONSE https://jurnalpustek.id/index.php/jmk/article/view/24 <p>Current business developments are so rapid, that many companies are competing strictly to increase company value. The stock market price is one of the aspects that can determine the value of the company because the stock market price reflects the investor's assessment of the total equity held. Firm value is an investor's perception of a company related to stock prices. The value of the company can increase if there is an increase in stock prices, the higher the stock price, the higher the company value. Increasing the value of the company is one way to increase the prosperity of shareholders. Companies that have good performance in increasing the value of their companies tend to be more able to attract the attention of investors to invest shares in their companies. For this reason, shareholders hand over the management of the company to people who are competent in their fields, such as managers and commissioners.</p> Nur Aziza Copyright (c) 2022 2022-12-16 2022-12-16 1 1 111 120 DETERMINATION OF DIVIDEND POLICY BASED ON PROFIT GROWTH AND CURRENT ASSETS https://jurnalpustek.id/index.php/jmk/article/view/25 <p>Global economic conditions which continue to progress rapidly at this time, will be able to cause very tight business competition. This will encourage company managers to improve corporate strategy. These activities relate to the company's efforts to maximize profits in the midst of very tight global economic competition. The company is the place where a production activity takes place, both goods and services, and a gathering place for all factors of production. Company management needs to maximize the welfare of shareholders (shareholders). In the process of fulfilling these objectives, it is necessary to make funding decisions and dividend decisions. Companies can also be interpreted as institutions in the form of organizations that operate to provide goods and services to the public with profit motives or incentives. The industrial revolution era 4.0 to 5.0 and digitalization have now made the mining industry in the capital market. is an important factor that supports the economy in the country.</p> Nurul Dinanara Copyright (c) 2022 2022-12-16 2022-12-16 1 1 121 130 BUILDING CUSTOMER RELATIONSHIPS BY PROVIDING QUALITY PRODUCTS AND SERVICES https://jurnalpustek.id/index.php/jmk/article/view/26 <p>Indonesia's economy in the past year has indeed been in trouble due to the pandemic. Right after the Government announced the positive for Covid 19 in Indonesia on March 2 2019, the Indonesian economy experienced a downturn throughout 2020 due to the implementation of the PSBB due to the pandemic. According to Kompas, Wednesday 27 January 2021, household consumption in 2019 contributed up to 57 percent of economic growth, while throughout 2020 the pandemic caused millions of workers to lose their jobs or experience a decrease in income. The PSBB policy to prevent the spread of the Covid-19 pandemic resulted in limited mobility and community activities which resulted in a decrease in domestic demand. MSMEs are present as a means of improving the economy of the poor, namely by expanding employment and absorbing labor so that MSMEs can become an alternative means in order to move the wheels of the people's economy. In addition, MSMEs are able to play a role as a means of increasing foreign exchange, because the MSME market is not only domestic but also abroad.</p> Natalia Alianita Copyright (c) 2022 2022-12-16 2022-12-16 1 1 131 140 INDONESIAN COMMUNITY-STYLE ENTREPRENEURSHIP CONCEPT BASED ON LOCAL WISDOM APPROACH https://jurnalpustek.id/index.php/jmk/article/view/27 <p>The existence of MSMEs can be the right solution to drive the lower middle class economy. In this case, becoming a partner of a franchise can be a way out for people who want to start entrepreneurship. Franchising is a marketing concept for expanding a network quickly. This system is considered to have several advantages related to funding, human resources and management, except for the willingness of various brand owners with other parties. Franchising is also considered as an effective distribution channel to bring products closer to consumers through a network of franchisees</p> Candra Wiyandra Copyright (c) 2022 2022-12-16 2022-12-16 1 1 141 150 DEVELOPING A FRIED CHICKEN BUSINESS IN THE CAPITAL CITY OF PENANGGAH CITY https://jurnalpustek.id/index.php/jmk/article/view/28 <p>Fried chicken is in great demand by everyone, from small children aged 3 years to the elderly. The prospect of the fried chicken business never seems to die and will continue to emerge, considering that this food is very familiar and is almost always on the menu list for Indonesian families. Therefore, given the market prospects that are so broad and still open, the number of flour fried chicken sellers that keep popping up is a challenge for other fried chicken traders, especially Sabana fried chicken traders. One of the efforts to exist and survive amidst the competition in the fried chicken business is to maintain good quality or improve quality so that it is not eroded by the many new fried chicken products that keep popping up. Product quality that is better than competitors is one of the advantages that must be had so that this attracts consumers to choose and decide to buy Sabana fried chicken products compared to other brands.</p> Indra Maulana Copyright (c) 2022 2022-12-16 2022-12-16 1 1 151 160 TRADITIONAL CONCEPT MARKETING INNOVATION BY EMPHASIZING PRODUCT INFORMATION DISSEMINATION https://jurnalpustek.id/index.php/jmk/article/view/29 <p>Increasing the Indonesian economy to face global marketing. Every company competes with each other to win the hearts of consumers so they feel satisfied with the products offered. In this case, it shows that Indonesia's economic development in marketing has been able to compete with outside companies, and this can lead to competition in the business sector. The company's goal is to achieve product sales targets every month. One of the activities that can be carried out by a company in order to achieve sales targets is to carry out a marketing strategy. The marketing strategies carried out by various companies, one of which is the Marketing Mix, which is usually explained as product, price, place and promotion. As a small entrepreneur, you need to decide on the specifics of the product (or service), the appropriate price, where and how to distribute the product, and how others will find out about the product being offered.</p> Wahyudi Wahyudi Copyright (c) 2022 2022-12-16 2022-12-16 1 1 161 170 SELL FOOD PRODUCTS AROUND BY PRIVATE GOOD TASTE AND AFFORDABLE PRICES https://jurnalpustek.id/index.php/jmk/article/view/30 <p>Product is an item/service that can be offered, marketed, traded to consumers to fulfill their needs or desires of consumers. Another definition, Product is anything that can be offered to the market to get attention, purchased, used or consumed and which can satisfy a want or need. Product quality is a type of product with advantages that can be offered to customers. Product quality is the ability of a product to carry out its functions including durability, reliability, accuracy, ease of operation and repair as well as other valuable attributes.</p> Ita Lailatunikmah Copyright (c) 2022 2022-12-16 2022-12-16 1 1 171 180 IMPORTANT THINGS IN CLOTHING BUSINESS ARE PRODUCT QUALITY AND Friendliness IN SELLING https://jurnalpustek.id/index.php/jmk/article/view/31 <p>Toko Boutique has been established since 2008, when they started a children's t-shirt printing business which did not last long, but with long-term thinking, they tried to develop their business idea from a children's t-shirt printing business to selling fabrics or materials. Toko Butik Ceria offers products made from materials that are safe when used because Toko Butik Ceria products are well-known, well-known choices. When purchasing materials or fabrics, you should look at the thread count in the material. Thread count is the number of thread densities in square inches that are lengthwise and transverse, if we zoom in we will see thread threads vertically and horizontally. The term thread count is well known as a reference in purchasing materials, especially sheets. The higher the thread count, the better the quality of the material, the higher the price.</p> Laili Laili Copyright (c) 2022 2022-12-16 2022-12-16 1 1 181 190 BUILDING STRENGTH ASSETS BY MAINTAINING INCOME-EXPENDITION LIQUIDITY AND DEBT RISK https://jurnalpustek.id/index.php/jmk/article/view/32 <p>The company is a place for individuals or groups to carry out activities with regular management to achieve certain goals. The purpose of establishing a company is to increase the welfare of owners or shareholders through increasing business value. The company's assessment includes financial performance and management performance. Along with the sophistication of technology and the rapid flow of information, companies are required to obtain information in the form of financial reports as an assessment of the company's performance and health to investors. The main purpose of financial reports is important information for decision makers, especially profit indicators. The low quality of earnings makes decision makers experience difficulties. Earnings quality assessment is a comparison between the financial statements of the past year and the current year. So the profits in the financial statements are of good quality. The company's financial statements must be given sound, fundamental, sustainable supervision, namely the Financial Services Authority (OJK). Several financial ratios used to measure earnings quality are free cash flow, leverage and liquidity.</p> Muhammad Jihan Akbar Copyright (c) 2022 2022-12-16 2022-12-16 1 1 191 200 OPTIMIZING DEBT AND CASH MANAGEMENT AS SHORT-TERM BUSINESS RISK CONTROLLER https://jurnalpustek.id/index.php/jmk/article/view/33 <p>Free cash flow is the remaining cash that has been distributed to investors and used for other investments. Free cash flow is cash flow available for distribution to investors after investing in additional fixed assets in order to maintain the company's growth. Companies that have high free cash flow have the greatest chance of earnings management. Financial ratios are measured by Return on Assets which is a comparison of profits and assets owned by the company. Companies that have good cash flow will also produce good quality earnings. In addition, there is also a measuring tool for earnings quality, namely leverage. Leverage is used to describe a company's ability to use assets and sources of funds. A higher debt position indicates the amount of money the other party has to make a profit. The higher the debt compared to assets, the higher the leverage value. There are two types of leverage, namely the level of debt and the level of paying debts on time. The level of debt repayment describes the company's ability to pay its obligations during the debt period and can be measured by the coverage ratio. Debt to equity ratio measures the relative proportion of total liabilities to equity shares used to pay for company assets.</p> Wulandari Wulandari Copyright (c) 2022 2022-12-16 2022-12-16 1 1 201 210 A HEALTHY FINANCIAL POSTURE IS REFLECTED IN CURRENT ASSET ROTATION AND DEBT PAYMENT LEVELS https://jurnalpustek.id/index.php/jmk/article/view/34 <p>In the current global economic conditions, it can lead to very tight business competition. This will encourage company managers to improve corporate strategy. These activities relate to the company's efforts to maximize profits in the midst of very tight global economic competition. In addition, company management must also maximize the welfare of shareholders (shareholders). In fulfilling these objectives, it is necessary to make funding decisions and dividend decisions.</p> Rendi Greetings Copyright (c) 2022 2022-12-16 2022-12-16 1 1 211 220 FINANCIAL RATIONALIZATION BY IMPROVING OPERATIONAL EFFICIENCY OF BUSINESS CAPITAL https://jurnalpustek.id/index.php/jmk/article/view/35 <p>Companies need capital in the form of cash within the company, the higher the liquidity ratio, the more likely it is that debts can be paid and vice versa, companies can also use fixed assets owned by the company as collateral or collateral to obtain loans from external parties that can be used for expenses. company operations. Likewise with the size of the company, because the size of a company describes the financial ability of the company itself. Large companies tend to be favored by creditors, because creditors believe that large companies have good financial capabilities so that they can provide the returns expected by creditors.</p> Nina Naura Copyright (c) 2022 2022-12-16 2022-12-16 1 1 221 230 SERVICE TRANSFORMATION: Quality Assurance, Satisfaction, and Value Conformity https://jurnalpustek.id/index.php/jmk/article/view/36 <p>Covid-19 pandemic that occurred in Indonesia has caused many companies to go out of business, they have implemented cost efficiency with various company policies, one of which is reducing the workforce. This had a direct impact on the decline in people's purchasing power which resulted in a downturn in the Indonesian economy. This condition forces the government to take various kinds of policies, one of which is to promote groups that have large numbers, namely Micro, Small and Medium Enterprises (MSMEs), one of which is to provide Direct Cash Assistance (BLT) facilities in the hope that this policy can trigger the movement of the Indonesian economy to positive direction.</p> Ahmad Gozali Copyright (c) 2022 2022-12-16 2022-12-16 1 1 231 240 BUILDING BUSINESS EXISTENCE IN THE MIDDLE OF A PANDEMI STORM BY ESTABLISHING BUSINESS COOPERATION WITH DIGITAL APPLICATIONS https://jurnalpustek.id/index.php/jmk/article/view/37 <p>The main key to realizing the success of a business is the ability of a business to respond to changes and competition that occurs, where this is very dependent on the ability of a business to respond to the wishes of its customers so that customers have a sense of trust and get satisfaction with the products provided. Satisfaction of customer loyalty can be realized if customer satisfaction is achieved and one way to achieve this satisfaction is if the company can provide good quality service so that it instills trust in customers.</p> Asep Sunandar Copyright (c) 2022 2022-12-16 2022-12-16 1 1 241 250 ANALYSIS OF INTERACTIVE AND EMOTIONAL PROMOTION IN WINNING CUSTOMER HEARTS IN RETAIL BUSINESS https://jurnalpustek.id/index.php/jmk/article/view/38 <p>The widespread cooperation carried out by MSME actors can reduce costs for business actors, one of which is in terms of promotion. Indirectly marketing has a wider reach, because the information system is in a technology that has been developed and facilitated by the provider company. The benefits that can be obtained from the results of the cooperation carried out include the absence of recruiting workers for shipping goods and incurring promotional costs such as brochures, advertisements and so on. However, this collaboration must of course be further studied, apart from the expected benefits, the level of consumer satisfaction must also be considered with the existence of partnerships with other parties, where satisfaction is a person's feeling that the goods/services obtained have met or exceeded consumer expectations.</p> Agus Prima Putra Copyright (c) 2022 2022-12-16 2022-12-16 1 1 251 260 EARNING AFTER TAX ANALYSIS OF CURRENT PERSPECTIVE AND DEBT RATIO IN THE ECONOMIC CONTRACTION DUE TO PANDEMI https://jurnalpustek.id/index.php/jmk/article/view/39 <p>Physical development is part of national development and is also one of the supporting developments in the economic sector. The most important factor in realizing physical development is the availability of adequate material requirements. One of the materials that plays a direct role in almost every physical development such as the construction of buildings, offices, dams, bridges or other structures is cement. From this it can be concluded that the existence of the cement industry is a real contribution to increasing economic resources.</p> Zulham Aminudin Copyright (c) 2022 2022-12-16 2022-12-16 1 1 261 270 STRENGTHENING BUSINESS FUNDAMENTALS IN THE MIDST OF INFLATION STORM AND RECESSION DUE TO PANDEMI AND GLOBAL CONFLICT https://jurnalpustek.id/index.php/jmk/article/view/40 <p>The Indonesian government is currently struggling hard to make Indonesia a developing country by increasing development in various fields, especially the industrial and economic sectors. Industrial development is carried out in stages and in an integrated manner through increased interest between the industrial sector and the economic sector. This can be done by creating an equal climate to stimulate investment and the spread of industrial development.</p> Burhanudin Ali Copyright (c) 2022 2022-12-16 2022-12-16 1 1 271 280 REVIEWING THE PERFORMANCE OF THE FOOD AND BEVERAGE INDUSTRY IN INDONESIA POST PANDEMI AND ECONOMIC CONTRACTION IN 2021 https://jurnalpustek.id/index.php/jmk/article/view/41 <p>The food and beverage industry is a leading manufacturing sector that contributes greatly to the national economy. This can be seen from the consistent and significant contribution to the Gross Domestic Product (GDP), non-oil and gas industry and investment realization. The food and beverage industry is the most resilient sub-sector to the economic crisis, because when a crisis occurs, food and beverages will still be sought after and needed because they are the most basic needs. However, this has also caused many entrepreneurs to try to enter the food and beverage sub-sector, and led to an increase in the number of competitors in similar industries. For this reason, companies must pay attention to their performance, including one of which is financial performance, so that they can manage finances and generate higher profits so as to increase their value.</p> Aprilia Hasanah Copyright (c) 2022 2022-12-16 2022-12-16 1 1 281 290 REFORMING POLICIES FOR DIVIDEND RETURN IN ECONOMIC RECESSIONS AS AN EFFORT TO KEEP INTERNAL PROFIT STABILITY https://jurnalpustek.id/index.php/jmk/article/view/42 <p>Firm value is very important because it can reflect company performance which can affect investors' perceptions of the company. Where the high company value is the hope for the shareholders, because the higher the company value, the greater the prosperity that will be received by the shareholders. Leverage is the use of assets and sources of funds by companies that have fixed costs with the aim of increasing the potential profits of shareholders. Liquidity is an indicator of a company's ability to pay all short-term financial obligations at maturity using available current assets. One of the policies that must be considered to optimize the value of the company is the dividend policy. The impact of the dividend policy is the amount of the company's retained earnings which is the company's internal funding source that will be used to develop the company in the future. The survival and growth of the company need to be considered in the dividend payout decision</p> Malik Maulana Copyright (c) 2022 2022-12-16 2022-12-16 1 1 291 300 USING SOCIAL MEDIA APPLICATIONS AS A NEW STYLE OF SELLING IN THE DIGITAL ERA AND OVERCOMING GLOBAL DYNAMICS https://jurnalpustek.id/index.php/jmk/article/view/43 <p>Corona virus disease 2019 has a negative impact on the economic sector, especially for small business activists. Small business actors bear the heaviest burden because they are at the lowest level. This was caused by the declining purchasing power of the people due to mass layoffs and business closures, the pandemic crisis that occurred within a period of several weeks made it difficult for business actors to survive let alone develop their businesses. The Ministry of Cooperatives and SMEs collects data and receives complaints from affected SME entrepreneurs to find out the progress of KUMKM during the current pandemic. Data collection has been carried out since March 17 2020 via the call center 1500-587 and Whatsapp. At this time the results of data collection and the number of temporary complaints made by the Ministry of Cooperatives and SMEs have begun to be seen.</p> Mahesa Andrian Copyright (c) 2022 2022-12-16 2022-12-16 1 1 301 310 RISE UP FROM THE DECEPTION DUE TO PANDEMI BY UTILIZING THE MARKETPLACE https://jurnalpustek.id/index.php/jmk/article/view/44 <p>In a pandemic situation, small, micro and ultra-micro business groups are most vulnerable to being affected. The most affected business sector, especially in the food and beverage sector, is because people feel it is risky to buy food from restaurants and choose to cook their own food in order to maintain health and save household expenses. The social distancing guidelines implemented by the respective governments and health departments have resulted in changing patterns in society resulting in the closure of schools and businesses and leaving the public at a loss to face an unprecedented level of change. Food entrepreneurs who don't know how to promote and sell on online platforms feel the most impact from this pandemic. business owners must force themselves to switch marketing, promotion and transaction strategies from conventional to digital.</p> Jajang Permana Copyright (c) 2022 2022-12-16 2022-12-16 1 1 311 320 CREATE INTERESTING ADVERTISING BY USING ARTISTS AND JUMBEL https://jurnalpustek.id/index.php/jmk/article/view/45 <p>Companies try to influence and persuade consumers to be interested in using their products. Therefore, companies must pay attention to the marketing mix, namely the elements of product, price, distribution, and promotion. One of the promotional tools that are often used in pharmaceutical companies is personal selling. The purpose of this study is to find out how the personal selling strategy is carried out by companies to gain customer loyalty. The concepts that the authors use for this research are determining and qualifying potential customers, initial approach, presentation, overcoming objections, closing and follow-up.</p> Maradita Wulandari Copyright (c) 2022 2022-12-16 2022-12-16 1 1 321 330 DIGITAL PROMOTION CONCEPT: Social Media Activation https://jurnalpustek.id/index.php/jmk/article/view/46 <p>Promotion is one of the determining factors for the success of a marketing program. Regardless of the quality of a product, if consumers have never heard of it and are not sure that it will be useful for them, then they will not buy it. While the notion of promotion itself is a form of marketing communication that seeks to disseminate information, influence and remind the target market of the company and its products so that they are willing to accept, buy and be loyal to the products offered by the company concerned.</p> Moh Yulizain Copyright (c) 2022 2022-12-16 2022-12-16 1 1 331 340 ANALYSIS OF MIODAL MARKET SCHEMES AS AN INVESTMENT MEANS FOR BEGINNERS https://jurnalpustek.id/index.php/jmk/article/view/47 <p>The capital market has become one of the economic advances, because the capital market can be an alternative source of funds for companies. One of the advantages of the capital market is its ability to provide capital in the long term and is not limited. Investment is a muamalah activity that is highly recommended, because by investing in assets owned it will be more productive and also bring benefits to other people. This information will help investors or stock players in making decisions in determining which company to choose as a place to invest. Quantitative information, namely information that comes from financial reports, namely in the form of financial data that can be used to assess the condition and performance of the company in a certain period. Meanwhile, qualitative information is information that cannot be reflected through the issuer's financial statements. Every investor and potential investor has certain goals to be achieved through the investment decisions they make. In general, investors invest to gain profit, growth of invested funds, and security. Therefore, to invest in shares, investors must conduct an analysis of the factors that affect the condition of the issuer's company. The goal is for investors to get a clear picture of the company's ability to continue to grow and develop in the future.</p> Alfatah Alief Copyright (c) 2022 2022-12-16 2022-12-16 1 1 341 350 INDONESIAN MILLENIAL ANIMO IN INVESTMENT BUSINESS: Information Openness and Investment Access https://jurnalpustek.id/index.php/jmk/article/view/48 <p>The increase in price is due to capital gains and dividends when investors resell the shares to other parties. The stock price is very important for investors in buying shares, because investors must analyze the company's price. Financial statements for companies are a structured presentation of financial position and financial performance. Its objective is to provide information about financial position, financial performance and cash flows that is useful to the majority of report users in making economic decisions. The information contained in the company's financial statements plays an important role in the capital market, both for investors and for the market as a whole. For investors, information plays an important role in making investment decisions, while the market uses it to reach a new equilibrium price. The ratio used to predict stock prices is the profitability ratio where this ratio can be used to assess stock prices. Profitability is the company's ability to generate profits during a certain period.</p> Farah Mutia Copyright (c) 2022 2022-12-16 2022-12-16 1 1 351 360 IMPLEMENTATION OF INTERNATIONAL STANDARD QUALITY IN SCHOOL MANAGEMENT TO CREATE A QUALITY LEARNING PROCESS THAT IS OUTPUT ORIENTED https://jurnalpustek.id/index.php/jmk/article/view/49 <p>Success in the business world of education is inseparable from strategic management and the ability of the organization to accept the demands of change in the technological era, so that it can compete with the demands of these changes, human resources as the most important asset can receive optimal results. In services, the products or services offered to students are a good reputation/quality of education, bright prospects for students after graduating from college, and concentration options that vary according to talents and interests. Implementation of Total Quality Management in education is very relevant. Total Quality Management uses strategy, data, and effective communication to integrate discipline, quality into organizational culture and activities.</p> Fitria Nurasiah Copyright (c) 2022 2022-12-16 2022-12-16 1 1 361 370 TOTAL QUALITY MANAGEMENT POLICY IMPLEMENTATION IN EDUCATIONAL INSTITUTIONS IN TANGERANG SELATAN CITY https://jurnalpustek.id/index.php/jmk/article/view/50 <p>The purpose of implementing Total Quality Management is to achieve long-term success through customer satisfaction. In TQM all members of the organization must participate in improving processes, products and services. Total Quality Management is one of the most effective models or methods used to improve quality in educational institutions. In this study the authors used a descriptive qualitative method with a literature study approach, by collecting material sourced from books, journals and other sources. All materials are collected and then studied and understood for the subsequent results of this search are set forth in this article in a systematic manner.</p> Ari Budiman Copyright (c) 2022 2022-12-16 2022-12-16 1 1 371 380 IMPLEMENTING QUALITY SERVICE MANAGEMENT IN HAIR Shaving BUSINESS IN JAKARTA https://jurnalpustek.id/index.php/jmk/article/view/51 <p>Barbershop appears to be a trend in the field of men's hairstyles and business today. Unlike the usual salons and barbershops, Barbershops appear with a more modern impression and concept compared to regular barbershops and are more masculine than salons. Not only that, in terms of services offered in general. Barbershops do not only offer hair cutting services, but also offer other services such as hair washing, massage, hair color, and mustache/beard cutting as a complementary service that differentiates them from ordinary haircuts. Barbershops are one of the top choices for men who want to shave their hair in a more trendy style in the hands of people who are considered more proficient. In terms of meeting consumer needs, the Barberman's or barber's ability to process various hairstyles is one of the Barbershop's added values ​​in meeting consumer needs.</p> Wanita Permata Sari Copyright (c) 2022 2022-12-16 2022-12-16 1 1 381 390 ANTICIPATING COMPETITION IN SERVICE BUSINESS WITH PENETRATION STRATEGIES AND STRENGTHENING ADVANTAGES https://jurnalpustek.id/index.php/jmk/article/view/52 <p>The large number of requests for public barbering services, especially adult men at this time, has an impact on the competition for barbershop outlets that continue to grow which are ready to serve the needs of men's haircut services following the trends and styles that are currently hits. Furthermore, to meet changing consumer demands, current barbershop owners are required to continue to make changes and innovations as well as provide the best service so that consumers are satisfied with the services offered to consumers. With good service quality, consumers will be satisfied with the services provided. The relationship between quality and satisfaction is that satisfaction helps customers in revising their perceptions of service quality.</p> Jazuli Jazuli Copyright (c) 2022 2022-12-16 2022-12-16 1 1 391 400 EMPLOYEE GOVERNANCE WITH STRENGTHENING RULES AND PERSONNEL MANAGEMENT SYSTEM https://jurnalpustek.id/index.php/jmk/article/view/53 <p>Human Resources have a very important role in the continuity and implementation of activities, both in government and private organizations. The quality of human resources determines the success of an organization, because humans are the planners, modifiers and controllers of other resources. Human resource management (HRM) is management that focuses on maximizing the ability of its employees or members through various strategic steps in order to improve the performance of employees/employees towards optimizing organizational goals.</p> Muria Lanyala Copyright (c) 2022 2022-12-16 2022-12-16 1 1 401 410 THE ROLE OF LEADERS IN THE TRANSFORMATION OF TRADITIONAL WORK PATTERN TOWARDS MODERATE https://jurnalpustek.id/index.php/jmk/article/view/54 <p>The running of the activities of the company/organization cannot be separated from the role of the leader. A leader is someone who has subordinates or followers for a goal and his success is greatly influenced by the leadership he has, while leadership has been described by some experts as an act that influences other people or subordinates to want to work together to achieve certain goals.</p> Fahmi Adlan Copyright (c) 2022 2022-12-16 2022-12-16 1 1 411 420 REVENUE TRANSPARENCY: Profit Management and Disclosure of Financial Report Information https://jurnalpustek.id/index.php/jmk/article/view/55 <p>Financial reports are made in a company to monitor the development of the business initiated by the company. The information in the financial statements is not only used by the owner or management but also by several parties appointed to be able to use it. In this case, financial reports are the final product of a series of processes for recording and summarizing business transaction data. This is a form of corporate responsibility to stakeholders. Every company, be it large, medium or small scale is required to make financial reports in each period. Financial reporting problems that have occurred so far are classic problems, this can be traced from various accounting literature</p> Maman Kadarisman Copyright (c) 2022 2022-12-16 2022-12-16 1 1 421 430 INTEGRITY ANALYSIS OF FINANCIAL REPORTS PERSPECTIVE OF GOOD ORGANIZATIONAL GOVERNANCE PRINCIPLES https://jurnalpustek.id/index.php/jmk/article/view/56 <p>In order to achieve the integrity of financial reports, companies need to implement good corporate governance. Good Corporate Governance is a sound corporate principle and needs to be applied in company management which is carried out solely for the sake of protecting the interests of the company in order to achieve the goals and objectives of the company. Good corporate governance is a way to ensure that management acts in the best interest of stakeholders.</p> Neng Uli Copyright (c) 2022 2022-12-16 2022-12-16 1 1 431 440 ACCOUNTING SYSTEM RELIABILITY AS THE BASIS FOR PREPARATION OF INTEGRITY AND PROFESSIONAL FINANCIAL REPORTS https://jurnalpustek.id/index.php/jmk/article/view/57 <p>Accounting is a business language, in which there are three basic activities in accounting, namely identifying, recording and communicating the economic events of an organization to stakeholders. Financial reports are a source of information used to evaluate company performance. Presentation of complete financial statements will protect the rights of stakeholders because they can know and understand the actual condition of the company, so they will not find financial reports that are manipulated and misleading. Integrity of financial reports refers to the fact that financial reports fairly present and display fair information in accordance with the actual situation</p> Ahmad Kurniawan Copyright (c) 2022 2022-12-16 2022-12-16 1 1 441 450 INVESTING GUIDELINES FOR THE GENERAL PUBLIC IN INDONESIAN SECURITY COMPANIES https://jurnalpustek.id/index.php/jmk/article/view/58 <p>Conducting investment activities in the capital market is not a new thing for the people of Indonesia. This aims to obtain a greater return than investment in the banking world. The public can invest in go public companies which have been grouped into 9 company sectors. This company sector is a combination of companies that have the same type of business. One way to assess sectoral stock price movements is through the stock price index. The stock price index is an indicator number in viewing the average price of several shares of companies going public.</p> Maya Permata Intan Copyright (c) 2022 2022-12-16 2022-12-16 1 1 451 460 MAPPING OF EMPLOYEES IN THE AVIATION INDUSTRY IN AIRCRAFT MAINTENANCE BASED ON TECHNICAL COMPETENCE https://jurnalpustek.id/index.php/jmk/article/view/59 <p>The aircraft industry in Indonesia has experienced significant development and growth along with research on aeronautics. Indonesia already has facilities and infrastructure in order to grow the aviation industry, one of which is the National Aeronautics and Space Institute (LAPAN). The LAPAN Aviation Technology Center (Pustekbang) is a national aviation institution that has aircraft facilities as a product of design, engineering and use activities in the field of aircraft technology. As an institution that is not a ministry, it has the main task of designing and developing in the field of aviation technology.</p> Slamet Slamet Copyright (c) 2022 2022-12-16 2022-12-16 1 1 461 470 OPTIMIZING RESOURCES TO MAINTAIN BUSINESS STABILITY Amid INFLATION AND RECESSION https://jurnalpustek.id/index.php/jmk/article/view/60 <p>High inflation will push the price of building materials to become more expensive, causing high production costs to be borne by the company. Declining purchasing power and high production costs will indirectly affect capital market conditions. Investors will not be interested in investing their capital and the demand for shares, especially property and real estate shares, will decrease.</p> Yeti Nurbaeti Copyright (c) 2022 2022-12-16 2022-12-16 1 1 471 480 INFLATION STORM BECOME THE scourge of the PROPERTY INDUSTRY: Declining Purchasing Power And Withholding Money https://jurnalpustek.id/index.php/jmk/article/view/61 <p>High inflation will result in a decrease in people's purchasing power and an increase in interest rates. The size of the inflation rate will affect interest rates and the company's financial performance, especially in terms of profitability. Inflation that is too high will reduce the profitability of the company and vice versa. The greater the value of profitability means that the better the company uses its assets to make a profit. This makes investors interested in buying company shares and has an impact on increasing stock prices and is followed by a high rate of return on stock returns</p> Edi Sutisna Copyright (c) 2022 2022-12-16 2022-12-16 1 1 481 490 THE IMPORTANCE OF INFLUENCERS FOR THE DEVELOPMENT OF HIJAB BUSINESS IN INDONESIA AS AN IDENTITY MARKETING STRATEGY https://jurnalpustek.id/index.php/jmk/article/view/62 <p>The impact of technological developments, one of which is the internet, has changed the way of interaction in marketing or promotional communications from face to face to screen to face. Social media is an indispensable part of promotional needs for many companies and one of the best ways to reach customers widely (Ervina, 2018). With the internet, it facilitates the process of communication and promotion which aims to invite people or consumers to be interested in buying products offered through social media, namely Instagram, Facebook, Twitter and so on.</p> Manong Manong Copyright (c) 2022 2022-12-16 2022-12-16 1 1 491 500