International Journal of Management and Business (IJMB) https://www.ijtvet.com/index.php/ijmb <p>International Journal of Management and Business (IJMB) is an open access journal. The editorial board invites authors and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The major objective of the publication is to improve theories, concepts, and practices in the field of management and business. The dissemination of research will enable young researchers, and practitioners to present and share their scientific empirical findings. We are going to be a bridge between theories and practices in management and business.</p> <p>The participation of the well-known international and national experts in the editorial board is a guarantee of the sustainability and quality of the publications as a contribution to the development of management and business research on the national and international scale. IJMB will be published semi annual (April and November) and contained ten empirical researches, preferably in English. This will make it possible to introduce the latest empirical research findings to practitioners and academicians. The journal will be interesting both to academics and practitioners. The journal is aimed at researchers, lecturers, undergraduate and postgraduate students, and also practitioners.</p> Perkumpulan Doktor Indonesia Maju en-US International Journal of Management and Business (IJMB) 2722-4953 THE PHENOMENON OF AUDIT REPORT LAG IN GO PUBLIC STATE OWNED COMPANIES https://www.ijtvet.com/index.php/ijmb/article/view/92 <p>This study aims to find out how the phenomenon of Audit Report Lag that occurs in state-owned companies listed on the Indonesia Stock Exchange in 2013-2017. This type of research is descriptive explanatory research. The population in this study were all companies with the status of BUMN on the Indonesia Stock Exchange with a sample of 16 companies. The data used in this study is data on state-owned companies listed on the Indonesia Stock Exchange in 2013-2017.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on the results of this study, the authors suggest that companies should pay attention to the audit report lag reporting period so that they are not subject to sanctions and violate the regulations set by BAPEPAM for delays. For investors, before making a decision to invest not only rely on data regarding changes in the company's stock price, but also need to pay attention to other factors related to the timeliness of submitting the company's financial statements to BAPEPAM and the completeness of the elements of the financial statements in it.</p> DIna Amalis Copyright (c) 2023 International Journal of Management and Business (IJMB) 2023-11-29 2023-11-29 4 2 46 51 10.46643/ijmb.v2i1.92 Analysis of Motivation, Environment and Knowledge of Student Entrepreneurial Interests https://www.ijtvet.com/index.php/ijmb/article/view/102 <p>This study was conducted with the aim of knowing the extent to which the influence of motivation, environment, and knowledge simultaneously and partially on student entrepreneurial interest. Data Analysis Techniques with Validity Test, Reliability Test, Correlation Analysis, Hypothesis Testing, Multiple Regression Analysis, Classical Assumption Test, Regression Analysis Multiple linear. motivation, environment, knowledge together have a positive effect on student entrepreneurial interest based on the Summary model above that the R coefficient is (0.931) and the Adjusted R Square coefficient is 0.862 which means that there is an influence of motivation, environment, knowledge of (86.2 %) and the rest (13.8%) is influenced by other variables not examined. To see whether motivation, environment, knowledge have a positive and significant effect on student entrepreneurial interest, it can be seen that the fcount value of 160.871 is greater than ftable of 2.73, namely 160.871 &gt; 2.73 with a significance level of 0.000. Motivation, environment, and knowledge have a positive and significant effect on student entrepreneurial interest as shown in the coefficient table, the value of 3.787 is greater than 1.665 with a significant level less than alpha (0.000). then Ho is rejected and Ha is accepted.</p> <p>&nbsp;</p> rodiah rodiah Copyright (c) 2023 International Journal of Management and Business (IJMB) 2023-12-15 2023-12-15 4 2 52 57 10.46643/ijmb.v2i2.102 Tinjauan Fiqih Muamalah Terhadap Barang Jaminan Dalam Jual Beli Kredit Versi Toko Masri-M Syariah Cabang Batusangkar https://www.ijtvet.com/index.php/ijmb/article/view/123 <p>Pokok permasalahan dalam jurnal &nbsp;ini adalah Bagaimana Jaminan dalam Transaksi Jual Beli Kredit Versi Toko Masri-M Syariah . Tujuan pembahasan ini untuk mengetahui dan menjelaskan transaksi jual beli kredit versi toko Masri-M Syariah , bagaimana proses barang jaminan dalam transaksi jual beli kredit versi toko Masri-M Syariah , dan untuk mengetahui bagaimana tinjauan fiqihmuamalahterhadap jaminan dalam transaksi jual beli tersebut.</p> <p>Jenis penelitian yang penulis gunakan adalah jenis penelitian lapangan (<em>Field Research</em>), untuk mendapatkan data-data dari permasalahan yang diteliti. Teknik pengumpulan data yang penulis gunakan adalah melalui wawancara dan dokumentasi.</p> <p>Dari penelitian yang penulis lakukan di lapangan dapat disimpulkan bahwatransaksi jual beli kredit dengan adanya jaminan yaitu barang yang diperjualbelikan pada toko Masri-M Syariah mirip dengan akad gadai, namun tidak bisa dikatakan gadai karena ada rukun dan syarat gadai yang tidak terpenuhi, transaksi jual beli kredit ini merupakan suatu kegiatan tolong menolong yaitu tolong menolong yang bersifat jual beli. Jaminan akan diambil dan dijual kembali oleh pihak toko Masri-M Syariah apabila pembeli tidak mampu untuk melunasi kewajibannya, hal ini dilakukan setelah diberikan peringatan sebanyak tiga kali, hasil dari penjualan akan dijadikan sebagai pelunasan kewajiban pembeli yang tidak terbayarkan, jika hasil penjualan melebihi kewajiban pembeli maka kelebihan tersebut akan dikembalikan kepada pembeli.</p> <p><strong>Kata kunci</strong> : “ jual beli kredit”</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>credit buying and selling</p> Novalia Indra Indra Copyright (c) 2023 International Journal of Management and Business (IJMB) 2023-12-15 2023-12-15 4 2 58 63 10.46643/ijmb.v2i2.123 The Effect of Product Quality and TV Advertising on Purchasing Decisions for Pepsodent Sensitive Expert https://www.ijtvet.com/index.php/ijmb/article/view/157 <p><em>This study aimed to analyze the effect of product quality and TV advertising on purchasing decisions for Pepsodent Sensitive Expert in Padang Panjang City. The number of respondents used as a sample size is 100 respondents. This type of research is associative research. The results of this study indicate that product quality and TV advertising partially have a positive and significant effect on purchasing decisions for Pepsodent Sensitive Expert in Padang Panjang City. Simultaneously, product quality and television advertising positively and significantly affect purchasing decisions for Pepsodent Sensitive Expert in Padang Panjang City, with an R2 value of 86.1%..</em></p> Puspa Leni Jumiatul Mulya Eliza Eliza Copyright (c) 2023 International Journal of Management and Business (IJMB) 2023-12-31 2023-12-31 4 2 64 72 10.46643/ijmb.v4i2.157 The Influence of Marketing Mix on Revisit Intention to Mapaddegat Beach, Mentawai Islands https://www.ijtvet.com/index.php/ijmb/article/view/156 <p>This research aims to determine the influence of the marketing mix (product, price, promotion, location, people, process, physical evidence, public relations, and power) on revisit intention at the Mapaddegat Beach tourist attraction, Mentawai Islands Regency. The population in this study were people who visited Mapaddegat Beach, Mentawai Islands Regency, totaling 96 people. The data analysis technique is multiple linear regression analysis. The results of the research are that products, promotions, physical items and public relations have a positive and significant effect on revisit intention at the Mapaddegat tourist attraction in the Mentawai Islands. Price has a positive and insignificant effect on revisit intention at the Mapaddegat tourist attraction in the Mentawai Islands. Places and people have a negative and significant effect on revisit intention at the Mapaddegat tourist attraction in the Mentawai Islands. Process and power have an insignificant negative effect on revisit intention at the Mapaddegat tourist attraction in the Mentawai Islands.</p> jumiatul mulya Puspa Leni Maria Julianti Copyright (c) 2023 International Journal of Management and Business (IJMB) 2023-12-20 2023-12-20 4 2 39 45 10.46643/ijmb.v4i2.156 PENGEMBANGAN APLIKASI PENJUALAN BERBASIS DESKTOP UNTUK BUSINESS CENTER DI SMK NEGERI 1 SANGGAU https://www.ijtvet.com/index.php/ijmb/article/view/161 <p>Pemberdayaan sentra usaha SMK yang berorientasi pada bisnis ritel diharapkan mampu melahirkan gerakan bagi pelaku usaha ritel skala kecil dalam upaya meningkatkan kualitas pengelolaan unit produksi sentra bisnis, yang bukan merupakan hal baru di dunia. lingkungan SMK. Tujuan umum penelitian ini adalah pengembangan aplikasi penjualan berbasis desktop untuk pusat bisnis. Metode penelitian yang digunakan adalah Metode Penelitian dan Pengembangan. Aplikasi penjualan pusat bisnis berbasis desktop telah diuji kesesuaiannya oleh ahli media memperoleh rata-rata keseluruhan sebesar 4,56 dengan kriteria “Sangat Baik”, sedangkan hasil pengujian oleh ahli sistem informasi memperoleh rata-rata keseluruhan sebesar 4,30 dengan kriteria “Sangat Baik”. kriteria yang baik. . Hasil uji kelayakan yang dilakukan admin sebesar 4,33 dengan kriteria ‘Sangat Baik’, untuk siswa kelayakannya sebesar 4,20 dengan kriteria “Sangat Baik”. Jadi secara keseluruhan dapat disimpulkan bahwa aplikasi penjualan yang dikembangkan sangat layak untuk digunakan. Peneliti merancang aplikasi penjualan berdasarkan hasil tahapan analisis.</p> Ratih Widya Nurcahyo Vindo Feladi Copyright (c) 2023 International Journal of Management and Business (IJMB) 2024-02-16 2024-02-16 4 2 73 79 10.46643/ijmb.v4i2.161