Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc <p><strong><em>Prosiding Seminar Nasional Business Coporate</em></strong> adalah wadah untuk mempublis karya-karya ilmiah yang terlebih dahulu sudah diseminarkan pada Seminar Nasional <em>Business Coporate</em> setiap tahun yang diselenggarakan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Bengkulu. Posiding ini terbit satu tahun sekali setiap bulan April.</p> <p>Ruang lingkup prosiding ini adalah: Tata kelola perusahaan, manajemen sumber daya manusia, manajemen strategis, kewirausahaan, pemasaran, e-bisnis, manajemen teknologi informasi, manajemen produksi &amp; operasi, manajemen keuangan, akuntansi, analisis keputusan manajemen, Ekonomi Islam dan ekonomi manajerial.</p> en-US onsardi@umb.ac.id (Onsardi Onsardi) erwindwikap@gmail.com (Erwin Dwika Putra, M.Kom) Fri, 05 May 2023 00:00:00 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (Studi Kasus Karyawan Di CV. Yahyo Provinsi Bengkulu) https://jurnal.umb.ac.id/index.php/pbc/article/view/4973 <p>This study aims to determine the effect of work environment and compensation on employee performance on employees at Cv. Yahyo, Bengkulu Province. This research uses descriptive quantitative research methods. With the population in this study are employees at Cv. Yahyo Bengkulu Province, Sampling Technique Using Total Sampling, amounting to 74 people. In this study using data collection methods by means of observation, interviews and distributing questionnaires or questionnaires. The data that has been collected is then processed using instrument tests, Respondents Response Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination (R<sup>2</sup>) and also Test Hypothesis t and hypothesis f. Based on the results of Multiple Linear Regression Analysis obtained the formulation Y = 3.596 + 0.377 (X<sub>1</sub>) + 0.943 (X<sub>2</sub>). The coefficient of determinant R<sup>2</sup> = 0.551 or 55.1% while the remaining 0.449 or 44.9% is influenced by other variables that are not included in this research model. The results of the tests that have been carried out can be seen that the work environment variable (X<sub>1</sub>) shows a tcount of 2.288 &gt; t table 1.666 with a significant level of 0.025 &lt; 0.050, and the compensation variable (X<sub>2</sub>) shows a tcount of 6.302 &gt; t table 1.666 with a significant level of 0.000 &lt; 0.050. The results of the F test show that the significance value of F is 0.000 less than 0.050 and Fcount is greater than Ftable, 45,724 &gt; 3,125, from the results of data management, it can be concluded that the work environment and compensation partially or simultaneously have a positive and significant effect on employee performance.</p> <p>&nbsp;</p> <p><strong>Keywords: Work Environment, Compensation, Employee Performance.</strong></p> Taufik Bustami, Andi Firnanda Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4973 Fri, 05 May 2023 00:00:00 +0000 PENGARUH MOTIVASI KERJA DA N LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT.AGRO BENGKULU SELATAN https://jurnal.umb.ac.id/index.php/pbc/article/view/4976 <p>This study aims to determine the effect of work motivation and work environment on employee performance at PT.Agro Bengkulu Selatan. This type of research uses descriptive quantitative research methods. The population used in this study were employees at PT.Agro Bengkulu Selatan. . The population in this study were 57 people. The technique used is the data analysis technique used is t-test, f-test, multiple linear regression, and determinant coefficient test using SPSS 22. From the results of calculations using SPSS shows that there is an effect of work motivation on employee performance. employee performance. The effect of work motivation and work environment on employee performance.</p> <p><strong>Keywords:</strong>&nbsp; Motivation, work environment, employee performance.</p> Eddy Sah Putra, Islamuddin Islamuddin Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4976 Fri, 05 May 2023 00:00:00 +0000 PENGARUH ENTREPRENEURIAL ORIENTATION DAN REWARD PHILOSOPHY TERHADAP MINAT BERWIRAUSAHA MAHASISWA UNIVERSITAS MUHAMMADIYAH BENGKULU FAKULTAS EKONOMI DAN BISNIS JURUSAN MANAJAMEN ANGKATAN 2018 https://jurnal.umb.ac.id/index.php/pbc/article/view/4975 <p>The study was conducted on students at the University of Muhammadiyah Bengkulu, Faculty of Economics and Business Management Study Program with a total sample of 93 respondents. The problem formulation is whether the influence of Entrepreneurial Orientation and Reward Philosophy, on Interest in Entrepreneurship on Students of the University of Muhammadiyah Bengkulu Faculty of Economics and Business Management Study Program. Based on the results of research and raw data processing conducted on students of the University of Muhammadiyah Bengkulu, Faculty of Economics and Business, Management Study Program, Class of 2018 through the distribution of questionnaires to 93 respondents who have been tested so that it can be seen the influence of Entrepreneurial Orientation and Reward Philosophy on Entrepreneurial Interest in Students of the University of Muhammadiyah Bengkulu, Faculty of Economics and Business Management Study Program Class 2018. The Influence of Entrepreneurial Orientation on Interest in Entrepreneurship Reward Philosophy has an influence on Interest in Entrepreneurship. The Effect of Reward Philosophy on Interest in Entrepreneurship, Reward Philosophy has an influence on Interest in Entrepreneurship.</p> <p><strong>Keywords</strong>: Entrepreneurial Orientation, Reward Philosophy and Interest in Entrepreneurship</p> Dikri Muktarudin, Adi Sismanto Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4975 Sat, 06 May 2023 00:00:00 +0000 PENGARUH KUALITAS PRODUK, FASILITAS DAN KUALITAS LAYANAN TERHADAP MINAT BELI KONSUMEN SAMPONO PERFUMERY https://jurnal.umb.ac.id/index.php/pbc/article/view/4979 <p>This study aims to determine the effect of product quality, facilities and service quality. This type of research is a quantitative descriptive research, the object of this research is the consumers of Sampono Perfumery Bengkulu City. The sampling method used a non-probabilty technique, namely accidental sampling. The number of respondents in this study were 115 people. Methods of data collection using a questionnaire. The data analysis technique is using Multiple Linear Regression Analysis Test, and Hypothesis Testing, namely t-test and f-test. The results of this study can be concluded that the Product Quality variable has a positive effect on Consumer Buying Interest, Facilities have a positive effect on Consumer Buying Interest, and Service Quality has an effect on Consumer Buying Interest, Product Quality, Facilities and Service Quality together have a positive and significant effect on Buying Interest of Sampono Perfumery Consumers in Bengkulu City.</p> <p><strong>Keywords:</strong> Product Quality, Facilities, Service Quality, Purchase Interest</p> Fella Piona Adesi, Yulius Wahyu Setiadi Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4979 Mon, 08 May 2023 00:00:00 +0000 PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. FHIOLETTA ARMA MANDIRI https://jurnal.umb.ac.id/index.php/pbc/article/view/4981 <p>This study aims to determine the effect of leadership style and work motivation on employee performance in PT. Fhioletta Arma Mandiri. This type of research is a survey research with a quantitative approach, the object of this research is the employees in the PT. Fhioletta Arma Mandiri, with the sampling method that is using <em>total</em><em> sampling</em>. The number of respondents in this study were 32 people. Methods of data collection using interviews (interviews) and questionnaires. By using data analysis techniques using Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis Test, and Hypothesis Testing, namely t-test and f-test. The results of this study can be concluded that the leadership style variable has a positive effect on employee performance and work motivation has a positive effect on employee performance. And Leadership Style (X1), Work Motivation (X2), together have a significant effect on Employee Performance PT. Fhioletta Arma Mandiri.</p> <p><strong><em>Keywords: Leadership Style, Work Motivation and Employee Performance</em></strong></p> Melda Yunita, Jodi Pranata Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4981 Fri, 12 May 2023 00:00:00 +0000 PENGARUH KEMUDAHAN APLIKASI DAN KERAGAMAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN BAJU BERBELANJA ONLINE DI SHOPEE https://jurnal.umb.ac.id/index.php/pbc/article/view/4978 <p>This study aims to analyze the effect of ease of application and product diversity on purchasing decisions for shopping clothes at Shopee (a case study of Management Study Program students, Faculty of Economics and Business, University of Muhammadiyah Bengkulu). The number of samples in this study were 110 people using non-probability sampling technique. Methods of collecting data by means of observation, questionnaires, and literature study. The data that has been collected is then processed using instrument tests, classical assumption tests, analysis of respondents' responses, multiple regression analysis, analysis of the coefficient of determination (R2) and hypothesis testing t and f. Based on the results of multiple linear regression analysis, the equation Y=6.332+ 0.457X1 + 0.449X2 + e means that if the variable ease of application (X<sub>1</sub>), Product Diversity (X<sub>2</sub>) on purchasing decisions (Y) is equal to zero, then the purchase decision variable will be fixed at 6.332. The results of the analysis of the coefficient of determination (R2) obtained a value of 0.538 or 53.8% which means that together the variables of ease of application and product diversity contribute to influencing purchasing decisions, while the remaining 46.2% is influenced by other variables that are not included in the study.</p> <p><strong>Keywords:</strong> Ease of application, Product Diversity, purchasing decisions</p> Elke Angraini, Ade Tiara Yulinda Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4978 Tue, 16 May 2023 00:00:00 +0000 PENGARUH PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN (Studi Kasus pada Karyawan Astra Motor Manna) https://jurnal.umb.ac.id/index.php/pbc/article/view/4977 <p>This study aims to determine the effect of training and work discipline on employee performance at Astra Motor Manna (a case study on employees of Astra Motor Manna). This type of research uses descriptive quantitative research methods. The population used in this study were employees who worked at Astra Motor Manna. The number of respondents in this study were 60 people. Methods of data collection using questionnaires and using analytical techniques using multiple linear regression analysis test and hypothesis testing, namely t test and f test. Based on the results of multiple linear regression obtained the form of the regression equation Y = 2.321 + 0.379 (X1) + 0.251 (X2) and the results of the t test and f test of this study can be concluded that training has a significant effect on employee performance, this is evidenced by the results of the t test showing the value of t_hit &gt;t_table (3,318 &gt; 2.002) and (sig = 0.03 &lt; 0.050). This means that H_0 is rejected and H_a is accepted. Work discipline has a significant effect on employee performance, this is evidenced by the results of the t test showing the value of t_hit&gt; t_table (3.232&gt; 2.002) and (sig = 0.02 &lt; 0.050). This means that H_0 is rejected and H_a is accepted. Training (X_1) and work discipline (X_2) together have a significant effect on employee performance (Y) at Astra Motor Manna, this is evidenced by the F test showing the value of F_count&gt;F_table, namely (50.277 &gt; 3.16) and (sig. = 0.00 &lt; 0.050). This means that H_0 is rejected and H_a is accepted.</p> <p><strong>Keywords :</strong> Training, Work Discipline and Employee Performance.</p> Subandrio Subandrio, Eghy Pratama Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4977 Thu, 18 May 2023 00:00:00 +0000 PENGARUH CELEBRITY ENDORSER, DAYA TARIK IKLAN, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK Y.O.U https://jurnal.umb.ac.id/index.php/pbc/article/view/4980 <p>This study aims to 1) The influence of celebrity endorsers on purchasing decisions at the Cosmetics Store of Saudara Disva Manna Bengkulu Selatan. 2) The influence of the attractiveness of advertising on purchasing decisions at the Cosmetics Store of Saudara Disva Manna Bengkulu Selatan. 3) The effect of product quality on purchasing decisions at the Cosmetics Store of Saudara Disva Manna Bengkulu Selatan. 4) The influence of celebrity endorsers, advertising attractiveness and product quality on purchasing decisions at the Cosmetics Stores of Saudara Disva Manna Bengkulu Selatan. This type of research is a quantitative approach. The method used in this research is descriptive method. The population in this study were all consumers at the Kosmetik Stores Saudara Disva Manna Bengkulu Selatan, a sample of 120 people. Based on the results of research on the Effect of Celebrity Endorser, Ad Attractiveness, and Product Quality on Purchase Decisions for YOU Cosmetics (Case Study of Sister Cosmetics Store Disva Manna Bengkulu Selatan 1) Celebrity endorser (X<sub>1</sub>) has an effect on purchasing decisions of YOU cosmetics (Y) Your cosmetic shop Disva with a tsig value of 0.000 thus Ho is rejected and Ha is accepted, which means that the X<sub>1</sub> variable affects consumer purchasing decisions (Y). 2) The attractiveness of advertising (X<sub>2</sub>) affects the decision to purchase cosmetics Y.O.U (Y) Kosmetik Brothers Disva with a tsig value of 0.001 thus Ho is rejected and Ha is accepted.</p> <p>Keywords: Celebrity Endorser, Ad Attractiveness, Quality, Decision</p> Venty Saroh, Eti Arini Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4980 Fri, 19 May 2023 00:00:00 +0000 PENGARUH MARKETING DIGITAL DAN PERCEIVED QUALITY TERHADAP KEPUTUSAN PEMBELIAN DI JURAGAN MODE KOTA BENGKULU https://jurnal.umb.ac.id/index.php/pbc/article/view/4974 <p>This study means to decide the impact of the impact of advanced showcasing and saw quality on buying choices at the Fashion Squire in Bengkulu City. This examination was directed on purchasers at the style shop in Bengkulu city, the populace utilized in this study were all buyers who shopped at the design shop in Bengkulu city. The quantity of tests utilized upwards of 96 respondents. The information that has been gathered is handled utilizing the Classical Assumption Test Technique, Multiple Linear Regression Analysis Technique. The consequences of this study demonstrate that to some degree the Digital Marketing variable essentially affects the buying choice variable, H1 is acknowledged and the Perceived Quality fundamentally affects the Purchase Decision variable, H2 is acknowledged. While the Digital Marketing f test (X1) and Perceived Quality (X2) affect the Purchase Decision (Y) at the City of Bengkulu City Squire with the goal that H3 is acknowledged. The generally huge level is (sig = 0.000 &lt; 0.05). Furthermore, has a relapse condition Y = 4.575 + 0.165X1 + 0.424X2. Furthermore, the coefficient of assurance (R2) R Square worth is 0.484. Where the coefficient of assurance implies that together computerized showcasing and saw quality make a major commitment in affecting buying choices at Juragan Mode, Bengkulu City. Furthermore, the most prevailing component with the biggest relapse coefficient esteem is the Perceived Quality (X2) variable with a worth of 0.424.</p> <p><strong>Keywords: Digital Marketing, Perceived Quality and Purchase Decision.</strong></p> Dea Lorenza, Ade Tiara Yulinda Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4974 Sat, 20 May 2023 00:00:00 +0000 PENGARUH CITA RASA, HARGA, VARIASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI SURYA BAKERY https://jurnal.umb.ac.id/index.php/pbc/article/view/4910 <p>This research is based on the fact that consumer purchasing decisions are influenced by several factors. These factors are thought to be taste, price and product variety. The purpose of this study is to find out whether or not there is an influence of taste, price and product variation on consumer purchasing decisions at Surya Bakery. The population of this study is consumers who shop at Surya Bakery stores, using the accedental sampling method. The number of respondents set in this study was 75 consumers. Method of data collection using questionnaires. By using multiple linear regression analysis techniques, the results of this study can be concluded that taste variables have a positive and significant effect on consumer purchasing decisions, price has a positive and significant effect on consumer purchasing decisions and product variations have a positive and significant effect on consumer purchasing decisions.</p> <p><strong>Keywords:</strong> Taste, Price, Product Variety and Purchasing Decision</p> <h1> </h1> Agung Nedian, Taufik Bustami Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/4910 Wed, 24 May 2023 00:00:00 +0000 Analisis Siklus Akuntansi Pada Perusahaan Mandala Finance dan Astra Credit Company di Kota Bengkulu https://jurnal.umb.ac.id/index.php/pbc/article/view/5293 <p>This study aims to determine the accounting cycle at the company Mandala Finance and Astra Credit Company in the city of Bengkulu. Financial Reports must be complete, detailed, accurate, and systematic. Therefore, financial accounting standards are needed to be used as a reference or guideline in preparing financial reports that contain information on the financial position and performance, an accounting cycle consisting of activities related to a process of identifying, measuring, and reporting economic information. The definition of the accounting cycle, put forward by Accounting for Business and Services that the notion of the accounting cycle as a sequence of transactions, events, activities, and processes from start to finish starting from the beginning like a circle that will never break. This study uses qualitative research methods or methods that describe a phenomenon through descriptions in the form of sentences and language using natural methods, and using data analysis techniques in the form of data reduction, data presentation, and drawing conclusions. The results of this study are that Mandala Finance and Astra Credit Company have implemented an accounting cycle consisting of transactions, transaction receipts, journals, ledgers, trial balances, financial statements, and output.</p> <p>Keywords: Accounting Cycle Recording, Financial Statement</p> Anang Budi Satriadi, Mirra Sri Wahyuni Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5293 Mon, 12 Jun 2023 00:00:00 +0000 Pengaruh leverage, ukuran perusahaan dan Kepemilikan institusional terhadap penghindaran Pajak pada perusahaan manufaktur sektor industri Barang konsumsi https://jurnal.umb.ac.id/index.php/pbc/article/view/5294 <p>The purpose of this study was to determine the effect of leverage, firm size, and institutional<br>ownership on tax avoidance in manufacturing companies in the consumer goods industry<br>sector listed on the Indonesia Stock Exchange (IDX). The research method used is a<br>quantitative method. The sample in this study amounted to 53 respondents. The sampling<br>technique used purposive sampling technique, this research was conducted using statistical<br>methods assisted by the Eviews 9 program. The analysis in this study used panel data.<br>Secondary data by accessing the website www.idx.co.id. The object of research is<br>manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock<br>Exchange (IDX) in 2017-2021. results showed that leverage had no effect on tax avoidance<br>with a significance value of 0.3593, firm size had no effect on tax avoidance, a significance<br>value of 0.6256, and institutional ownership had no effect on tax avoidance with a value of<br>0.6256. significance of 1.293978.<br>Keywords: leverage, firm size, tax avoidance</p> Riky Alfiansyah, Yudi Partama Putra Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5294 Mon, 12 Jun 2023 00:00:00 +0000 Hubungan Harga dan Promosi Dengan Loyalitas Pelanggan Pada PT. Erlangga Bengkulu https://jurnal.umb.ac.id/index.php/pbc/article/view/5298 <p>The purpose of this study was to determine the relationship between prices with customer loyalty at PT. Erlangga Bengkulu and to find out the relationship between promotion with customer loyalty at PT. Erlangga Bengkulu. The analysis method used is Spearman Rank Correlation and Testing Hypothesis. The results of the Spearman Rank Correlation coefficient calculation between price and customer loyalty is known as rho value count = 0.591 (X1) means that the relationship between the price with customer loyalty at PT. Erlangga Bengkulu is medium because the correlation value is at the interval coefficient of 0.400 - 0.599. Spearman Rank Correlation coefficient calculation results between promotion with customer loyalty are known as rho value calculated 0.644 (X2) is in the interval coefficient 0.600 - 0.799 means the relationship between the promotion variable with customer loyalty at PT. Erlangga Bengkulu is strong. To test hypotheses regarding the relationships between the price with customer loyalty at PT. Erlangga Bengkulu: the rho value calculated () was 0.591 while the rho table was 0.409 or 0.591&gt; 0.409 so Ho was rejected and Ha was accepted, meaning that there is a significant relationship between promotion and customer loyalty at PT. Erlangga Bengkulu. The relationship between the promotion with customer loyalty at PT. Erlangga Bengkulu: rho value calculated amounted to 0.644 while rho table was 0.409 or 0.644 &gt; 0.409 so Ho was rejected and Ha was accepted, meaning that there is a significant relationship between promotion and customer loyalty at PT. Erlangga Bengkulu.<br>Keywords: Price, Promotion, Customer Loyalty</p> Sri Handayani, Andriyani Prawitasari Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5298 Mon, 12 Jun 2023 00:00:00 +0000 Perlindungan Hukum Pada Investor Dalam Transaksi Short Selling Di Pasar Modal Indonesia https://jurnal.umb.ac.id/index.php/pbc/article/view/5301 <p>This research has two main objectives, namely (1) identifying and analyzing short-selling transactions and (2) identifying and analyzing legal protection for investors and clients who conduct short-selling in the Indonesian capital market. Information for this research was obtained by reading secondary sources, such as books, articles, and legal standards included in laws and regulations, as well as other legal sources, which are available in the library. The analytical methodology uses descriptive research methods by comparing the results with information from other document data and using strategies to find information using normative juridical procedures. Based on the findings of this study, short selling is a high-risk transaction, so investor and securities protection is needed to foster a sense of security and comfort in transactions in the capital market. This study also examines the effectiveness of the government's role and laws and regulations in efforts to enforce short-selling laws in Indonesia. A group of parties that have capital market authority, such as the Financial Services Authority (OJK), Stock Exchange, KSEI/KPEI, as well as agreements between parties, can provide protection for investors.<br>Keywords: protection, investors, short selling, market</p> Andini Pratami, Marzuliandra Kurniawan, Randi Radinata Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5301 Mon, 12 Jun 2023 00:00:00 +0000 Pengaruh Profitabilitas, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Manajemen Pajak Pada Perusahaan Asuransi https://jurnal.umb.ac.id/index.php/pbc/article/view/5303 <p>This study aims to examine the Effect of Profitability, Ownership Institutional, and Firm Size on Tax Management (Case Study Insurance Companies Listed on the Indonesia Stock Exchange 2016-2021 Period). The sample in this study consisted of 15 insurance companies on the IDX during 2016- 2021 which was selected based on certain criteria using purposive sampling. With an observation period of 6 years, the research sample observations amounted to 90 samples. The type of research carried out in this study is research quantitative descriptive. The data used in this research is quantitative data. Where the use of secondary data is in the form of the company's annual financial statements. Data The financial statements are processed using the Eviews application, namely software that serves to analyze data and perform statistical calculations for both parametric and non-parametric statistics with basic windows. The results of This test show that the Adjusted R-squared value is 0.124515 or 12.45%. These results indicate that the percentage of the independent variable on the dependent variable is 12.45% or it can be interpreted that the variable independent is used in the model and explained by 12.45% to the dependent variable. While the remaining 87.55% is influenced by variables other than the model. Based on the results of research and discussion, it can be taken conclusion that profitability has no effect on tax management by a significance value of 0.1677, institutional ownership has an effect on tax management with a significance value of 0.0234, company size effect of tax management with a significance value of 0.0001.<br>Keywords: Profitability, Institutional Ownership, Tax Management</p> Muhammad Apriadi, Yudi Partama Putra Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5303 Mon, 12 Jun 2023 00:00:00 +0000 Bentuk Perlindungan Aset Bagi Investor Oleh Securities Investor Protection Fund https://jurnal.umb.ac.id/index.php/pbc/article/view/5304 <p>One of the important considerations in measuring the risk of investing in the Indonesian economy is knowing how an investor's assets are protected in the capital market infrastructure. There are many potential concerns because there are still numerous instances of investors misusing their assets, which can result in investors losing money due to the loss of these priceless goods. for the occurrence. To safeguard investors and mitigate risks, the Securities Investor Protection Fund (SIPF) was established. This study tries to ascertain how Indonesian capital market investors are protected by SIPF. The literature study strategy from earlier studies was used to perform this investigation. According to information gathered from numerous sources, SIPF is a guard institution that is closely supervised by the OJK to protect investors' money through the Investor Protection Fund (DPP). including Custodian Bank Customers, as well as compensation for assets, namely intangible securities that include KSEI Collective safekeeping of funds kept in banks alongside the names of each investor.</p> Saftiara Puspita, Muhammad Abil Satria, Olitsha Amanda, Zul Azmi Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5304 Mon, 12 Jun 2023 00:00:00 +0000 Transaksi Jual Beli Saham Di Pasar Modal: Suatu Perspektif Peran KSEI https://jurnal.umb.ac.id/index.php/pbc/article/view/5299 <p>Being domiciled as a depository and settlement institution (LPP) that provides central custodial services and settlement of securities transactions that are orderly, reasonable, and efficient is a very important part of PT. The Indonesian Central Securities Depository (KSEI) in the capital market. The purpose of this study is to see how KSEI perspectives the role of stock buying and selling transactions in the capital market. This research is descriptive qualitative. Data is obtained through literature research by collecting and analyzing data sourced from books, journals, news, the internet, and other information and then comparing it with applicable regulations. The results of this study show that KSEI's role in buying and selling shares is growing, this is because KSEI plays a full role as a central custodian whose shares and securities are centralized and converted into electronic records. Shares that were originally in the form of certificates then</p> Nadila Hary Pratiwi, Salsabilla Dwi Andini, Suci Arnita Sari, Zul Azmi Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5299 Mon, 12 Jun 2023 00:00:00 +0000 Sekilas Tentang KPEI dalam Menerapkan Scripless Trading di Pasar Modal https://jurnal.umb.ac.id/index.php/pbc/article/view/5300 <p>This study aims to get a glimpse of KPEI in implementing scripltess trading in the capital market. The data sources used in this study are various books or literature to find out more detailed meanings about KPEI in using the Scripless Trading system on the stock exchange. The method used by the author in writing this research is descriptive qualitative. The results show that KPEI is an institution under the auspices of the OJK which is given the responsibility to regulate and implement rules related to its authority in the Indonesian capital market as an LKP and coupled with rapidly developing technology has resulted in the emergence of new innovations in the stock trading mechanism, namely the electronic stock trading system with called Scripless Trading. The implementation of the mechanism of buying and selling shares with Scripless Trading is now closely related to the development of information technology as a form of the mandate in 1995 of Law no. 8 Article 55 (paragraph 1) concerning the Capital Market. KPEI really helps smooth the use of Scripless Trading because KPEI is an institution that helps organize Scripless Trading on the stock exchange. It is Scripless Trading and this open system that makes the transaction process safer, more secure, effective, and more efficient and makes all parties feel safer in transactions thereby increasing the level of public trust.</p> Rasyid Setiawan, Ahmad Fauzan, Muhammad Hari Setiadi Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5300 Mon, 12 Jun 2023 00:00:00 +0000 Mekanisme Perdagangan Efek Transaksi Luar Bursa https://jurnal.umb.ac.id/index.php/pbc/article/view/5302 <p>This study aims to determine the mechanism of transactions outside the stock exchange.&nbsp; This research focuses on the object of transactions outside the exchange.&nbsp; This descriptive qualitative research seeks to describe phenomena that occur as they are.&nbsp; Data was obtained by collecting, comparing, and analyzing previous research literature with reference to existing regulations.&nbsp; The results of the study show that over-the-counter transactions are transactions that are not regulated by the stock exchange that occurs between securities companies and parties that are not securities companies according to OJK regulation number 22/POJK/2019 article 22 concerning over-the-counter transactions.&nbsp; However, there are no binding regulations to regulate over-the-counter transaction activities using the dark pool transaction mechanism.&nbsp; A dark pool is an alternative for conducting transactions outside the stock exchange which is a special forum that cannot be accessed by public investors.&nbsp; With a mechanism that only involves brokers and investors without reporting to the Indonesia Stock Exchange (IDX).&nbsp; This has an impact on the exchange transaction itself so this type of transaction needs to be regulated in formal regulations (whether it is prohibited or accepted with a note) to ensure the protection and security of the transacting parties.</p> Febi Mulia Putri, Puja Diyanti, Delfira Nofrianis Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5302 Mon, 12 Jun 2023 00:00:00 +0000 Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kepuasan Konsumen Pada Jalur Nugraha Ekakurir (JNE) Kota Bengkulu https://jurnal.umb.ac.id/index.php/pbc/article/view/5315 <p>Human resources are the main drivers and factors in an organization, both public and private organizations, therefore it requires good management or management which we usually know by the term Human Resources management, the success of human resources in organizations has a very vital position. The success of the organization is largely determined by the quality of the people working in it. Rapid environmental change demands their ability to capture the phenomenon of change, analyze its impact on the organization and prepare measures to deal with the condition. Listening to the reality above, the role of human resource management in organizations is not only administrative, but rather leads to how the organization's ability to develop the potential of its human resources to be creative and innovative. This study aims to determine the development of human resources in increasing consumer satisfaction at JNE Nusa Indah branch, Bengkulu City. Data collection in this study uses a qualitative approach, namely looking for information or data about the quality of JNE services and consumer satisfaction in its use. The result of this research is that the quality of service has a significant influence, JNE services provided to the community have been classified as good and trusted</p> Dea Ananda Regita, Riefsty Febrianty, Romi Tabuma, Wenni Permata Sari, I Gede Sena Winaya, Ade Tiara Yulinda Copyright (c) 2023 Prosiding Seminar Nasional Business Corporate https://jurnal.umb.ac.id/index.php/pbc/article/view/5315 Fri, 16 Jun 2023 00:00:00 +0000