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Ripa Sabila Usni Sitompul; Muhammad Irwan Padli Nasution

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out how vital information security compliance is in reducing the risk of Data Breach. The method used in this research is Library Research (Library) which is the method used in this writing, and in its use, this method uses books, and journals both in written form and online. Based on the results obtained from this research, it can be concluded that a Data Breach is an incident where sensitive data or important information becomes vulnerable or is accessed by unauthorized parties. To prevent a Data Breach, organizations need to take various security measures, policies, and practices, such as encryption, access management, physical security, network security, security training and awareness, security policies, and monitoring and auditing. Sensitive data protection helps maintain the confidentiality, integrity, and availability of data and protects the reputation and trust of customers and business partners. By implementing good sensitive data protection, organizations can reduce the risk of data breaches which can be financially detrimental and damage the company's image.  

Adeliya Saragih; Muhammad Irwan Padli Nasution

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

Sofia Zahra; Zyhan Risty Andini; Leoni Sabrilina Putri; Mansur Keling

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Modern technology is developing very rapidly. The impact of artificial intelligence on economic activity. This also happens in web-based applications. Rapid progress makes company competition increasingly tighter and more intense. The aim of this research is to see how entrepreneurship has increased in the current digital era and what opportunities and challenges are faced. The method in this research is library research using book literature, journals and other electronic records. Technology in this digital era is developing very rapidly, but there are challenges and opportunities in this digital era, namely the high level of competition among business opportunities entrepreneurs. The younger generation now has more opportunities to develop their entrepreneurial skills thanks to digital technology.

Eka Febrianti; Makhrusatun Inka Widayani; Dewi Yuni Windarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

Sinta Affrilliana Sari; Mutiara Azahra Sinaga; Rhea Aquila Fawas; Mansur Keling

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted with the aim of identifying and analyzing the impact and influence of entrepreneurial characteristics on business success. The data analysis method used is a qualitative research method based on library research. The data analysis technique used analyzes the content of information collected and taken from various sources and references related to the research title.  The personality traits of an entrepreneur have a significant influence on the success of the company.  Entrepreneurial qualities are an important and inseparable part of becoming an entrepreneur. Because a positive personality makes it easier to face and overcome any situation.

Annisa Urrohmah; Susi Ratna Sari; Shelvina Dwie Oktavia

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

Muhamad Riswantoro; Wisnu Pramudya; Ahmad Danu; Endang Kartini Panggiarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

Beny Sitakar; Wahyu Syarvina

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Septiana Putri Pangestu; Lisna Miranda; Melinda Dyah Astuti; Endang Kartini Panggiarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

Vanni Putri Sukma Wibawani; Ririn Qori Anna; Via Rahmawati; Reza Amelia Putri; Endang Kartini Panggiarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.

Adelia Furry Avriandi; Apriana Nur Asyifa; Sandra Audina Maharani; Endang Kartini Panggiarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.

Ma’ruf Dwi Putra; Ahmad Lintang Abdul Haq; Muhammad Yusuf Arda Bily

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.

Pingkan Atmarti Arumingtyas; Yugi Setyarko; Ravindra Safitra Hidayat

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of information technology in a digital-based economy supports business actors in aspects of marketing, procurement, distribution, and consumer service. This research aims to determine the influence of price perceptions, online customer reviews, and promotions on purchasing decisions for Heylook Official Shop products on the Shopee marketplace. The population in the research is Heylook Official Shop consumers on the Shopee marketplace the number of which is unknown (infinite). The number of samples in this study was 97 respondents determined using the Lemeshow formula. The sampling technique in this research is non-probability sampling with a purposive sampling method. Data collection was carried out through a questionnaire applied on Google Forms, and measured using a Likert scale. Data analysis uses multiple linear regression with the help of SPSS version 26 software. The findings in this research show that price perceptions and promotions have a significant influence on purchasing decisions, while online customer reviews do not influence Heylook Official Shop Purchase Decisions in the Shopee marketplace. Companies are expected to maintain competitive prices and continue to carry out promotional activities effectively. Companies need to push consumers to provide reviews of the products they purchase so that they become input for other consumers and the company itself.

Fitria Nur Afni Siregar; Dhinanda Aulia Fitri Parinduri; Emilia Fitri Harahap; Zahrawani Zahrawani; Mansur Keling

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Entrepreneurial interest is the desire, interest and willingness to work hard or the strong will to be independent or try to fulfill one's life needs without feeling afraid of the risks that will occur, as well as the willingness to learn from failure. This is the background for researchers to examine more deeply the influence of entrepreneurship courses on interest in entrepreneurship in entrepreneurship programs among students in the Early Childhood Education Study Program. This research uses a qualitative descriptive type of research with the research subjects being Early Childhood Education Students. Data collection tools include observation and interviews. The results of the research that we got were that program students were very interested in entrepreneurship when they finished their bachelor's degree because entrepreneurship in everyday life can be applied to early childhood teachers where when they teach at school they can do side jobs such as work online or sell online and then create entrepreneurial products that can increase their business.

Asep Sofwan Munandar; Mohamad Ramdan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

Muhammad Bintang Prakoso; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

Rina Purwanti; Jaya Ramadey Bangsa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to determine the influence of entrepreneurship courses on students' interest in becoming entrepreneurs in the Fashion Design Vocational Education study program. This research is important because research on the influence of entrepreneurship courses on students' interest in entrepreneurship in the Fashion Design Vocational Education study program is the first to be conducted. Entrepreneurship courses are one of the courses that students must take. The respondents selected and used in this research were students of the Fashion Design Vocational Education study program. This research was conducted using a survey method using a list of questions (questionnaire) as the main instrument in collecting primary data. From the results of the research and discussion, it can be concluded that entrepreneurship courses have an influence on interest in entrepreneurship among students in the Fashion Design Vocational Education study program at Ngudi Waluyo University, because by taking entrepreneurship courses students gain insight into the concept of entrepreneurship and train entrepreneurial skills which include entrepreneurial characteristics, motivation, business plan, human resources, production and marketing which can increase interest in entrepreneurship and gain experience which can change students' mindset and behavior so that they have an interest in entrepreneurship

Novi Pujiastuti Ramadhani; Desy Fitriyani; Mohamad Zein Saleh

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study uses qualitative methodology to analyze how marketing strategies and prices exist on Somethinc products. Literature review is also obtained to be able to process data. The results of this study show that Somethinc products are very racing on social media for how they promote the product and pricing strategies that are carried out in various ways to achieve the desired target.  The objectives in this study are: 1) To be able to find out the marketing strategy carried out by Somethinc products. 2) To be able to know how the pricing strategy set by Somethinc product.

Alvina Ayu Septianingrum; Ida Martini

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze "The Effect of Product Quality, Service Quality, and Convenience on Consumer Satisfaction at Soto Mas Boed Restaurant Semarang". The data collection method uses a questionnaire. The sampling technique uses accidental sampling technique. A sample of 97 respondents were consumers at the Soto Mas Boed Restaurant in Semarang. Based on the test results, the product quality variable has a positive and significant effect on customer satisfaction. This is evidenced by the regression coefficient of β1 0.264 and the calculated t value is greater than the t table 3.751> 1.661 with a sig. value of 0.000 <0.05. So the hypothesis is proven. Service quality has a positive and significant effect on customer satisfaction.  This is evidenced by the regression coefficient of 0.482, the t value is greater than the t table 4.934> 1.661 with a sig. value of 0.000 <0.05. So the hypothesis is proven. Convenience has a positive and significant effect on consumer purchasing decisions. This is evidenced by the regression coefficient of 0.229, the t value is greater than t table 2.616> 1.661 and the sig value is 0.010 <0.05. So the hypothesis is proven.

Bagus Kusuma Ardi; Batista Sufa Kefi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is 34 companies that are included in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used is purposive sampling with certain criteria, so that the final sample that can be used is 13 companies. Research results obtained using SPSS version 17. The results of the study using the F test showed that the Fcount was 11.503> he F table was 3.267 with a significant value of 0.000 0.05 and it could be concluded that simultaneously it was accepted. The results of ui t calculate the investment decision (X1) of 4.673 > 2.030 and a significant value of 0.000 <0.050, t calculate the funding decision (X2) of 2.034 > 2.030 and a significant value of 0.050 <0.050, and t calculate the dividend policy (X3) of -0.484 <2.030 and a significant value of 0.631 0.050. This shows that X1 and X2 have an effect and are significant while X3 has no effect and is not significant on the value of the Company.