COSTING : Journal of Economic, Bussines and Accounting

Motivasi Kerja, Kepuasan Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Mc Donald's

Vira Yuniar Indrayana — 2023-07-04

The purpose of this study was to analyze the significance of the influence of work motivation, job satisfaction, work discipline on employee performance at McDonalds Surabaya. The method used in this research is descriptive with a quantitative approach. From the results of the research above, it can be concluded that work motivation has a significant positive effect on employee performance at McDonalds Surabaya. While good performance can improve organizational performance in order to achieve company goals. Job Satisfaction has a significant effect on Employee Performance at McDonalds Surabaya. This shows that the higher the employee's job satisfaction, the higher the employee's performance. Work Discipline has no significant effect on Employee Performance at McDonalds Surabaya. Without work discipline from employees, it will be difficult for companies to get optimal results, because employee performance is not good. From discipline, good morale will emerge, because it is this discipline that shapes the character of employees.

Keywords: Work Motivation, Job Satisfaction, Work Discipline

Hubungan Antara Manajemen Waktu Dan Stres Kerja Terhadap Kinerja Karyawan Pada Bank OCBC NISP Surabaya

Rheza Artanti Syahada — 2023-07-04

The purpose of this study was to analyze the significance of the effect of time management on employee performance at Bank OCBC NISP Surabaya. To analyze the significance of the effect of work stress on employee performance at Bank OCBC NISP Surabaya. The method used in this research is descriptive with a quantitative approach. The results of the study are above, so it can be concluded that time management has a significant positive effect on employee performance at Bank OCBC NISP Surabaya. So, it can be said that with the help of time management employees can improve their performance, improve their study skills and get victory in their careers. Work Stress has a significant positive effect on Employee Performance at Bank OCBC NISP Surabaya. this is known from the majority of employees aged 27 years who are of productive age where the tendency of pressure received can be used as a challenge so that the stress experienced can improve performance.

Keywords: Time Management, Stress, Performance

Pengaruh Pengendalian Diri Serta Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pekerja Kota Gresik

Durotul Makkiyah — 2023-07-04

The purpose of this research is explanatory research used to explain the effect of self-control and financial literacy on financial management behavior. The population in this study were workers who were in the Gresik City area and managed their own finances. This research was cross-sectional because the data were obtained from a large number of questionnaires and were carried out in one period. Meanwhile, this research data collection method uses primary data. Because this study will use a questionnaire so that there are 124 respondents who have met the sample criteria. This study will use a structural equation model (Structural Equation Modeling) as a test tool, namely Partial Least Square (PLS). In this research, the model used is Structural Equation Modeling (SEM). The results of the first variable research prove that self-control has a significant positive effect on the financial management behavior of workers in Gresik City. However, the results of the second variable research prove that financial literacy has no significant effect on the financial management behavior of workers in Gresik City.

Is Organizational Culture Mediating The Relationship Recruitment And Placement On Employee Performance In Bhirawa Daily Newspaper Office?

Samuel Budi Nugraha — 2023-07-04

Many research focus on the effect of recruitment and placement on employee performance, but less of them focus for examining the role of organizational culture as mediator for stimulating employee performance. The purpose of this study was to examine and analyze the effect of recruitment, placement, and organizational culture on employee performance at the Daily newspaper Bhirawa Surabaya Company. In this research also examine the role of organizational cultue as the mediator in that relationship on both variables on employee performance. The research was conducted by using a survey design with sensus for collecting data. Questionnaires which is designed by Likert scale were used to collect data. Data was analyzed with Partial Least Square. The results of this study indicate that recruitment has no positive effect on employee performance, placement has no positive effect on employee performance, organizational culture has a significant effect on employee performance and organizational culture mediates the effect of recruitment on the employeeâ€™s performance of daily newspaper Bhirawa Surabaya.

Keywords : Recruitment, Placement, Organizational Culture, Employee Performance

Pengaruh Budaya Organisasi, Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Jawa Pratama Mandiri

Chintya Septiana Safitri — 2023-07-05

This study aims to examine the influence of organizational culture, leadership style, work motivation, on employee performance. This research method uses quantitative methods. The data collection method used in this study uses a survey method using a questionnaire. Variables limited by organizational culture, leadership style support, work motivation and employee performance. In this study the population to be tested were all employees of PT Jawa Pratama Mandiri regarding the influence of organizational culture, leadership style and work motivation on employee performance. The samples studied were employees of PT Jawa Pratama Mandiri in production and administration who were permanent employees and had worked for at least 1 year. The sample in this study was 48 respondents. The results of this study prove that organizational culture has no significant direct effect on employee performance, leadership style has no significant effect on employee performance at PT Jawa Pratama Mandiri in Surabaya. Work motivation has a significant effect on employee performance at PT Jawa Pratama Mandiri in Surabaya.

Keywords: Organizational Culture, Leadership Style, Work Motivation, Performance

Perancangan Sistem Informasi Akuntansi Penjualan Online Menggunakan Visual Studio Di Gbescoot

Hilda Widi Rahayu — 2023-07-05

This research was conducted with the aim of analyzing and designing a Sales Information System at the GBEscoot store. According to the research results that have been obtained by the author, sales at this store are carried out in 3 marketplaces so it is necessary to manually re-record all online sales and count them manually. So that this method is less effective and efficient which causes errors in making sales reports. To minimize these errors, the authors create software engineering for online sales with programming applications with the aim of making it easier to find and obtain information related to sales that occur accurately and efficiently. In this study the authors used a qualitative method with a descriptive approach. The process of collecting data carried out by the author is observation, literature study, and interviews. Microsoft Visual Studio programming language with MySQL as the database used to create this sales information system. The author can conclude that by utilizing the sales information system created, sales data can be inputted and processed quickly and the resulting reports are accurate.

Keywords: Sales Accounting Information System, Online, Marketplace and Microsoft Visual Studio.

Analisis Rasio Keuangan Dalam Mempengaruhi Pertumbuhan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Indah Novi Wardyani — 2023-07-05

This researcher aims to determine Profitability which is influenced by Liquidity, Solvability and Activity. This research uses a quantitative approach to data collection using secondary data. The type of data used in this study uses panel data. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sampling technique used is Non-Probability Sampling. The data analysis technique used in this research is using descriptive statistical analysis and classical assumption test analysis to examine the effect of more than one independent variable on the dependent variable. The profitability variable does not have a significant effect on profit growth and also liquidity does not have a significant effect on the company's profit growth however, solvency which has a significant positive effect on profit growth and also on the activity variable as measured by the Total Asset Turnover ratio does not have a significant effect on the profit growth of Sub- Manufacturing Companies The Food and Beverage Sector listed on the IDX 2017-2021.

Keywords: Profitability, Solvency, Liquidity, Activity

Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia

Nur Eliza Afriyanti — 2023-07-05

This research is aimed to analyze the effect of Liquidity, Activity, solvency and profitability on profit growth in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data analysis method used is multiple linear regression method. This research uses secondary research by taking the samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. By using a purposive sampling technique, 46 companies met the criteria in this study. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the variable liquidity (CR) has no significant effect on firm value profit growth, Activity (TATO) has no significant effect on profit growth, Solvency (DAR) has a significant negative effect on profit growth, and profitability (ROE) has a significant positive effect on profit growth.

Keywords: Liquidity (CR), Activity (TATO), Solvency (DAR), Profitability (ROE), profit growth.

Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI)

Abila Riris Zurmawati — 2023-07-05

The purpose of this study was to determine the effect of financial performance on firm value with dividend policy as a moderating variable. In this study the authors used a quantitative approach, and based on the type of data is secondary data. The analysis used is multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software. the variables used, namely the measurement of influencing factors (independent variables) are financial performance, namely liquidity, financial leverage and profitability. The factors that are affected (dependent variable) are firm values (Tobin`s Q). The moderating variable which is the independent variable as well as the dependent variable is dividend policy. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results of this study are that the variable liquidity on firm value does not have a positive influence. While the results of the research on dividend policy as a moderating variable on liquidity on firm value, indicate that liquidity was not tested for moderation because previously it had obtained negative results, namely it did not have a significant effect even though a moderation test was carried out with the dividend policy variable. leverage has a positive effect on firm value and the results of dividend policy research as a moderating variable on leverage on firm value show that leverage has no effect on firm value, profitability research on firm value shows that profitability has a positive effect, results of dividend policy research as a moderating variable on profitability on firm value, indicating that profitability has no effect on firm value.

Keywords: Financial Performance, Firm Value, Dividend Policy, Manufacturing

Pengaruh Kepemimpinan, Motivasi Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada Perusahaan Daerah Air Minum Surya Sembada Kota Surabaya

Shafira Bani Anshori — 2023-07-05

This study aims to examine the effect of leadership, work motivation, job satisfaction on employee performance. Based on the objectives of this study, the research design is very suitable using a quantitative approach with a descriptive approach. The variables chosen to be examined in this study are Leadership, Work Motivation and Job Satisfaction on Employee Performance. The population in this study were employees of the Regional Drinking Water Company of Sembada Surabaya in the section on water usage, accounts and payments, and the human resource development system with a total of 85 employees. By using the Slovin formula, the number of samples that will be used as respondents in this study is 70 respondents. The sampling technique used is purposive sampling. The results of this study show that leadership has a positive and significant effect on employee performance, and work motivation has a positive and significant effect on employee performance, as well as job satisfaction which has a positive and significant effect on employee performance at the Surya Sembada Water Supply Company, Surabaya.

Keywords: Leadership, Motivation, Satisfaction and Performance

Pengaruh Return On Asset, Current Ratio, Debt to Equity Ratio, serta Inventory Turn Over Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar diBursa Efek Indnesia Periode 2018-2021

Putri Sefrina Simatupang — 2023-07-08

Perindustrian Manufaktur Sektor Consumer Goods Terdaftar diBursa Efek Indonesia Periode 2018 sampai dengan periode 2021 menjadi objek dalam penelitian ini. Maksud dalam kepenelitian tersebut yakni guna menyaksikan seberapa besar penagruh ROA, CR, DER, serta ITO dalamReturn Saham. Data yang diambil menggunakan data sekunder dengan meode pengkajian sampel mengenakana purposive sampling. Teknik yang dipakai yakni teknik pengumpulan data dengan alat SPSS versi 25 untuk analisis deskriptif. Dengan hasil yang diperoleh bahwasanya Return On Asset tidak terdapatnya pengaruh positif ataupun negatif signifikan pada return saham; Current Ratio tdiak terdapatnya pengaruh postif ataupun negatif signifikan direturn saham; Debt to Equity Ratio tidak terdapatnya pengaruh positif ataupun negatif pada return saham; serta Inventory Turn Over tidak terdapatnya pengaruh positif ataupun negatif dalam Return Saham diPerindustrian Manufaktur Sektor Industri Barang Konsumsi yang Tercantum diBursa Efek Indonesia Periode 2018 sampai pada Periode 2021.

Kata Kunci: Current ratio,Debt to equity ratio, Inventory Turn Over, Return On Asset, Return sahan.

Pengaruh Earning Per Share, Return On Equity, Debt To Equity Rasio, Dan Deviden Payout Rasio Terhadap Harga Saham Pada Perusahaan Manufaktur (Studi Empiris Pada Perusahaan Manufaktur) Yang Go Publik Di Bursa Efek Indonesia Periode (2017-2021)

Hefni Oktafia Tarigan Tondang — 2023-07-11

Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period. The share price of each company listed on the Indonesia Stock Exchange has a major influence on the company's performance. Therefore, researchers conducted research using the dependent variable, namely stock prices, which were then followed by independent variables, namely Earning Per Share, Return On Equity, Debt To Equity Ratio, and Dividend Payout Ratio. As for companies that experience an increase every year, this does not affect their share price. The data analysis method used is a logistic regression analysis method that uses partial tests, simultaneous tests, and tests of the coefficient of determination. The results showed that stocks have a return on equity and the debt to equity ratio has a negative impact on stock prices.

Keywords: Earning Per Share, Return On Equity, Debt To Equity Ratio, Dividend Payout Ratio to Stock Price

Pengaruh Sistem Keuangan Desa Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa

Andriyawan E. Karim — 2023-07-13

The purpose of this study was to determine the effect of the village financial system and internal control system on the accountability of managing village funds in the districts of Bilihu and Gorontalo. This research involved village heads, village secretaries, hamlet heads, BPD, youth leaders, and community leaders, totaling 113 respondents. Descriptive analysis, a structural equation model (SEM), and AMOS 24.0 were used in this study. This quantitative research combines primary data obtained through observation, interviews, questionnaires, and pictures. The results of the study found that the village financial system and the government's internal control system both had a positive and significant effect on the accountability of village financial management in villages throughout Biluhu District, Gorontalo Regency.

Keywords : Village financial system, Internal Control System, Fund Management Accountability

The Pengaruh Pelatihan Dan Motivasi Terhadap Kinerja PNS Pada BPKAD Kabupaten Karawang

Erica Julianthi Priatna — 2023-07-14

This research is intended to test the effect of training on the performance of civil servants in BPKAD Karawang Regency. This research sample covered 52 civil servants in BPKAD Karawanng Regency. The results of multiple linear regression analysis found that training and motivation variables had a positive effect on employee performance. This study shows that job training has an influence on employee performance. Agency policies on improving good job training in a sustainable basis need to be done in order to maintain quality and improve employee performance.

Keywords: training, motivation, performance.

Pentingnya Literasi Keuangan, Locus Of Control Dan Inklusi Keuangan Terhadap Perilaku Keuangan Pada Sektor UMKM

Ni Wayan Novi Budiasni — 2023-07-14

This study was conducted to determine the relationship of causality between financial literacy variables, locus of control, and financial inclusion of the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency. The study was conducted using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method and used 75 Samples of MSMEs. After the hypothesis test, the results were obtained that financial literacy (4,977> 1,960), Locus of Control (2,341> 1,960), and financial inclusion (2,137> 1,960) had a positive influence on financial behavior. In addition, financial literacy, locus of control, and financial inclusion have a significant influence (value of p value <0.05) on financial behavior. This shows that, financial literacy, locus of control, and financial inclusion have an important role to influence the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency.

Keywords : MSME sector, financial literacy, locus of control, financial inclusion, financial behavior

ABSTRAK

Penelitian ini dilakukan untuk mengetahui hubungan kausalitas antar variabel literasi keuangan, locus of control, dan inklusi keuangan terhadap perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng. Penelitian dilakukan menggunakan teknik analisis SEM (Structural Equation Modeling) dengan metode PLS (Partial Least Square) dan menggunakan sebanyak 75 sampel pelaku UMKM. Setelah dilakukan uji hipotesis diperoleh hasil bahwa literasi keuangan (4.977>1.960), locus of control (2.341>1.960), dan inklusi keuangan (2.137>1.960) memiliki pengaruh positif terhadap perilaku keuangan. Selain itu, literasi keuangan, locus of control, dan inklusi keuangan memiliki pengaruh yang signifikan (nilai P Value <0.05) terhadap perilaku keuangan. Hal ini menunjukkan bahwa, literasi keuangan, locus of control, dan inklusi keuangan memiliki peranan penting untuk mempengaruhi perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng.

Kata Kunci : UMKM, Literasi Keuangan, Locus of Control, Inklusi Keuangan, Perilaku Keuangan

Pengaruh Kapabilitas Organisasi Terhadap Kinerja Bisnis (Studi Pada PT. Sanjaya Rezeki Mas Karawang)

Hendra Susila — 2023-07-14

The purpose of this study was to analyze the influence of organizational capabilities on the business performance of PT Senjaya Rejeki Mas Karawang. The method used in this research is descriptive and verification analysis with a quantitative approach. The sampling technique used in this research is simple random sampling. The number of samples used were 114 respondents. The data analysis technique used is a simple regression analysis technique with the help of the SPSS version 18 application. The results of this study indicate that the organizational capabilities and business performance of PT Senjaya Rejeki Mas Karawang are currently good. And verifiably the results of this study show that organizational capability has a positive and significant effect on the business performance of PT Senjaya Rejeki Mas Karawang by 73.5%. While the remaining 26.5% comes from other factors not examined.

Keywords: organizational capability, business performance

Middle Income Trap Di Indonesia Dan Analisisnya

Rifki Khoirudin — 2023-07-14

Countries with developing status are starting to experience quite rapid economic growth, especially in the Asian region. It can be seen in Indonesia in 2000, experiencing an increase in income, but has not been able to change Indonesia's status. This study aims to analyze the determinants of per capita income, which is useful for removing Indonesia from developing country status. By analyzing the effect of Gross Fixed Capital Formation (PMTB), Agricultural Value Added, FDI and Inflation on capita which is the basis for grouping income of countries in the world. The variables used are per capita income, formation of gross fixed capital (PMTB), agricultural value added (NTP), (FDI), exports and inflation in 1980-2019. The results of the linear regression carried out show that the Variable Farmer Exchange Rate (NTP) is not significant to Per Capita Income, the PMTB ratio has a positive and significant effect on Per Capita Income, Foreight Direct Investment (FDI) is not significant to Per Capita Income, Exports have a positive effect and significant to Per Capita Income, Inflation has a negative and significant effect on per capita income.

Keywords: Linear Regression, Middle income trap, Per Capita Income.

Pengaruh Kepemimpinan Dan Kompetensi Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Sukses Mitra Sejahtera)

Gandung Satriyono — 2023-07-20

This study aims to determine the effect of leadership and competence on employee performance at PT. Success Partners Prosperous. Case studies were conducted on all employees of the HRD and GA division at PT. Success Partners Prosperous. This data was obtained through direct distribution of questionnaires. The samples studied in this study were 46 respondents using saturated sampling techniques or taking all members of the population to conduct research. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that: (1) Leadership (X1) on Employee Performance (Y) has a partial effect with a coefficient value of 4.411 with a significant level of 0.000. (2) Competence (X2) has no significant effect on Employee Performance (Y) with a coefficient value of 0.932 with a significant level of 0.356. (3) Leadership (X1) and Competence (X2) on Employee Performance (Y) have a simultaneous effect with a coefficient value of 9.769 with a significant level of 0.000.

Keywords: Leadership, Competence, Employee Performance

Pengaruh Budaya Organisasi, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Kesehatan Provinsi Maluku

Jane Marlevi Pakaila — 2023-07-20

This study aims to determine the effect of organizational culture, work motivation and work discipline on employee performance. There are 3 hypotheses tested namely (1) There is a positive and significant influence between organizational culture on Employee performance, (2) There is a positive and significant influence between work motivation and Employee performance, (3) There is a positive and significant influence between work discipline on Employee performance. The sample used in this study was 54 employees of the Maluku Provincial Health Office. The sampling technique uses purposive random sampling. Data collection techniques used were questionnaires and documentation studies. The analytical test tool used in this study is by using multiple linear regression analysis with classical assumptions. The results of this study are (1) Organizational culture has a significant positive effect on the performance of employees of the Maluku Provincial Health Office, (2) Work motivation has a significant positive effect on the performance of employees of the Maluku Provincial Health Office, (3) Work discipline has a significant positive effect on the performance of employees of the Health Office Maluku Province. The three hypotheses in this study are proven and accepted.

Keywords: Organizational culture, work motivation, work discipline and employee performance.

Pengaruh Sektor Pariwisata Terhadap Pertmbuhan Ekonomi Di Provinsi Bali Periode 2017-2021

Rifki Khoirudin — 2023-07-20

ABSTRACT

Being one of the developing countries in Southeast Asia, Indonesia has an economy that is still unstable among countries. The government is trying to make new innovations in industry, agriculture, fisheries and tourism to increase economic development. The province of Bali is one of the provinces with the lowest economic growth in 2020. This can occur due to the presence of Covid-19 which is located almost all over the world. The research aims to determine the influence of the tourism sector on economic growth in the Province of Bali for the 2017-2021 period. The data used in this study is secondary data obtained from the official website of the Central Bureau of Statistics. The data includes panel data which is a combination of time series data and cross section data. Fixed Effect is a suitable model. In this study, the variables used in this study were hotels, restaurants, travel service bureaus and tourist visits. The results show that the hotel variables, travel service bureaus and tourist visits have a significant positive effect and the restaurant variables have a negative and insignificant effect on economic growth in the Province of Bali for the 2017-2021 period.

Keywords: Economic Growth, Hotels, Restaurants, Travel Service Agencies, Tourist Visits, Province of Bali

The Application Of Dividend Yield-Based Investment Strategyin The Indonesia Stock Exchange (Case Study Of Idx High Dividend 20 For The Period 2018-2022)

Muhammad Rizky Amin — 2023-07-20

The growth of the stock market in Indonesia has been rapid, in 2022 total of 10.3 million investors counted. To maximize their portfolios, investors seek simple and applicable investment strategies. One such strategy, based on dividend yield, is gaining popularity in the United States but remains underutilized in Indonesia. The Research aims to analyze the application of dividend yield-based investment strategies on the Indonesian stock exchange, particularly in the IDX High Dividend 20 stock index, to determine if it can produce results similar to the Dow Jones stock index. Historical data from 2018 to 2022 on IDX High Dividend 20 stocks, including closing prices at the end of the year and annual dividends, were used to calculate dividend yield and form a portfolio consisting of the top 10 stocks with the highest yield. This approach is called The Dogs of the Dow, where in this research, the other variants of the Dog of the Dows such as Dog of the Dows X (Dow 7), Top Low 5 (Dow 5), Top Low 4 (Dow 4), and Fund allocation 4 (Foolish 4) were utilized. Results show that dividend yield-based investment strategies are simple to apply and can provide high performance, making them a profitable option for investors.

Keywords: Indonesian stock exchange, dividend yield, IDX high dividend 20, The Dogs of the Dow, and investment strategy.

Pengaruh Strategi Pemasaran Dan Perilaku Konsumen Terhadap Volume Penjualan Treadmill Pada CV. GAF Tridaya Mandiri

Muhammad Dwi Saâ€™di — 2023-07-20

This research was made with the aim of knowing the marketing strategy for treadmill products, knowing the effect of marketing strategy on sales volume and knowing the effect of consumer behavior on sales volume at CV. GAF Tridaya Mandiri. This type of research is field research using a quantitative descriptive approach. The population in this study are all consumers of CV. GAF Tridaya Mandiri, because there are many of them and it is not known with certainty, the authors are looking for samples using the Bernoulli Formula so that the number of samples in this study is 400 respondents. The sampling technique used is non-probability sampling. The analysis used is multiple regression analysis. The results showed that the variables marketing strategy, consumer behavior and sales volume have an average weight in the very good category, simultaneously marketing strategy and consumer behavior have a significant effect on sales volume and the magnitude of the influence is 40.3%. Partially both marketing strategy and consumer behavior, each variable has a significant effect on sales volume. Based on the research findings, the research contribution certainly influences the company, both in increasing sales volume and company profits, therefore the authors can provide suggestions for each indicator of each variable that has the smallest weight that needs to be improved again.

Keywords: Marketing Strategy, Consumer Behavior, Sales Volume.

Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Di Organisasi Perangkat Daerah Kabupaten Gorontalo)

Regita Padmadiani — 2023-07-20

This study aimed to determine the influence of budget goals clarity and intrnal control on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations. Government officials in the Gorontalo Regency Regional Apparatus Organization made up the population of this study, whereas a total of 123 respondents were drawn from that group based on the sample criteria, which included heads of services, secretaries, treasurers, finance sectors, budget sectors, planning sectors, asset sectors and technical implementation officers (PPTK). The test was conducted and analyzed descriptively, employing structural equation modelling with the aid of the AMOS 24 and SPSS 25 program. The findings prove that (1) budget goals clarity had no positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (2) internal control had a positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (3) budget goals clarity and internal control simultaneously had a positive and significant influence on the performance accountability of government agencies.

Keywords: Budget Goals Clarity; Internal Control; Performance Accountability of Government Agencies

Pengaruh Motivasi Intrinsik Dan Motivasi Ekstrinsik Terhadap Kinerja Karyawan Pada CV. Riho Mandiri

Restu Hayati — 2023-07-20

The purpose of this study was to determine and analyze the effect of intrinsic motivation and extrinsic motivation on employee performance at CV. Ridho Mandiri. The population of this research is all employees who work in this business entity. The sampling technique in this study uses the cencus method (total sampling) which is a sampling technique where all members of the population are sampled, amounting to 30 people. Data collection techniques in this study were questionnaires, interviews and documentation. The data analysis technique in this study uses confirmatory factor analysis (CFA) SmartPLS 3. This study's results indicate that intrinsic and extrinsic motivation partially and simultaneously affect employee performance at CV. Ridho Mandiri.

Pengaruh Kepemimpinan, Kompetensi dan Disiplin Pegawai terhadap Kinerja Pegawai di Dinas Kesehatan Provinsi Maluku

Patricya Sintya Nanlohy — 2023-07-20

This study aims to determine the influence of Leadership, Competence and Work Discipline on Employee Performance. The population in this study was 119 employees of the Maluku Provincial Health Office. The number of samples used in this study amounted to 54 employees obtained by the Proportional Random Sampling technique. Data collection techniques in this study are questionnaires and documentation studies. Data analysis method using multiple linear regression analysis, hypothesis testing using T Test and F Test is done with the help of SPSS Version 20 for Windows program. The results showed that the leadership variable had a positive and significant effect on employee performance with a calculated t value of 2.667 > t table 1.675 and a significance of 0.004 < 0.05, the competency variable had a positive and significant effect on employee performance with a calculated t value of 3.553 > t table 1.675 and a significance of 0.0001 < 0.05, and the work discipline variable had a positive and significant effect on employee performance with a calculated t value of 6.406 > t table 1.675 with significance of 0.000 < 0.05, so H1, H2, and H3 are accepted.

Keywords: Leadership, Competence, Work Discipline and Performance

Analisis Tingkat Produktivitas Karyawansebelum Dan Sesudah Penerapan Konsep Leanmanufacture Pada PT Sanggar Sarana Baja

Rezki Amalia Syahrir — 2023-07-20

This study aims to determine differences in the analysis of employee productivity levels before and after the implementation of the lean manufacturing concept at PT Sanggar Sarana Baja in Mimika Regency. The research method used in this study is a comparative research method. The data used are qualitative and quantitative data collected using observation techniques, questionnaires and documentation. To measure the difference in the level of employee productivity before and after the application of the lean manufacturing concept at PT Sanggar Sarana Baja, Mimika Regency, the Wilcoxon Match Pair Test analysis was used. The results of this study indicate that there are differences in the level of employee productivity before and after the application of the lean manufacturing concept seen from the timeliness aspect which is very influential in supporting the achievement of company targets.

Keywords : Productivity, Quantity, Quality, Timeliness, Lean Manufacture

Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Return Saham Dengan Likuiditas Sebagai Variabel Moderasi

Vanessa Wahyu Devari — 2023-07-20

Stock Return is the profit obtained by companies, individuals and institutions from the results of the investment policies applied, the factor that influences stock returns is the company's performance. This study aims to find empirical evidence and analyze the effect of firm size and profitability on stock returns with liquidity as a moderating variable is the subject of this study. Companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021 are the subjects of this research. Purposive sampling was used to collect samples from 21 companies. The data used comes from various reliable sources. Company size and profitability are independent variables, stock returns are the dependent variable, and liquidity is a moderating variable. This research collects data using secondary data through documentation techniques. The test results show that firm size has a significant negative effect on stock returns, profitability has a significant negative effect on stock returns, liquidity can weaken the effect of firm size on stock returns, and liquidity can strengthen the effect of profitability on stock returns.

Keywords: Company size, profitability, stock return, liquidity

Analisis Faktor â€“ Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Tahun 2017-2020

Natasya Tarida Theresia Br Sihaloho — 2023-07-24

The Indonesia Stock Exchange (IDX) has explained that there are still a number of companies whose businesses have been discontinued, which still need to be questioned or reviewed. This is because not all issuers listed on the Indonesia Stock Exchange have canceled their prospective future business (kelangsungan hidups). One of the criteria for a company that is said to have no theft attempts is if the company has no income or continuous loss performance. In order to collect data that is used as a support in this discussion, the authors use data collection methods, namely: Documentation method is a method used as a basis for analyzing data in this study by collecting data, how to record, collect and study company data related to financial reports published on the official website www.idx.co.id. Based on the results of the analysis and discussion regarding the influence of Profitability, Previous Years' Pemeriksaan Pendapatanons and Company Size on Kelangsungan hidup Pemeriksaan Pendapatanons in Manufacturing Companies Registered on the IDX in 2017-2019, it can be concluded as follows: Based on the calculation results obtained tcount > ttable, namely 1,188 > 1 .98472 and a sig value of 0.038 > 0.05, then H1 is rejected and H0 is accepted. So it can be concluded that profitability has no positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 2.109 > 1.98472 and a sig value of 0.04 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that the previous pemeriksaan pendapatanon had a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.492 > 1.98472 and a sig value of 0.02 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that company size has a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.287 > 1.98472 and a sig value of 0.01 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that profitability, previous pemeriksaan pendapatanon and company size have a positive effect on kelangsungan hidup pendapatanon.

Keywords: Profitability, Previous Year's Opinion, Company Size, Going Concern Opinion

Pengaruh Work Life Balance, Motivasi Kerja, Disiplin Kerja Terhadap Kinerja Karyawan Pada Pt Star Concord Indonesia Cabang Surabaya

Tasya Angela Putri — 2023-07-24

This study aims to examine the Effect of Work Life Balance, Work Motivation, and Work Discipline on Employee Performance. This study uses employee performance (Y) as the dependent variable and this study uses work life balance (X1), work discipline (X2), work motivation (X3) as independent. The population in this study are permanent employees of PT. Star Concord Indonesia Surabaya branch. The sampling technique to be used is simple probability sampling. The sample consisted of 50 employees aged 24-40 years and a minimum of one year of service. Analysis using Structural Equation Modeling (SEM) with the help of Warp PLS 8.0. The results of the study show that work life balance has a significant positive effect on employee performance, work motivation has a significant positive effect on employee performance, work discipline has no effect on employee performance.

Keywords: Work Life Balance, Work Motivation, Work Discipline.

Analisis Peran Online Customer Review Dalam Memediasi Hubungan Online Customer Rexperience Terhadap Peningkatan Marketplace Rating

Utami Qaulan Tsaqila — 2023-07-24

Marketplace is one of the impacts from development of e-commerce systems in the world. Marketplace are in great demand by all types of groups because they are able to increase the effectiveness and efficiency of users in shopping online. Starting from the choice of goods with various prices, brands, quality, to easy and fast transaction and shipping processes. However, along with its development, competition between marketplace companies has become increasingly stringent, causing several companies to experience a decline due to newcomers offering new experiences. This research was made with the aim of knowing the extent to which the influence of online user experience (online customer experience) in increasing marketplace ratings through online customer reviews as a mediating variable. Quantitative research method with proportional random sampling technique is the research method used for this research. Data collection was carried out by distributing questionnaires to 250 respondents consisting of students who have used the Bukalapak application from each tertiary institution in the city of Sukabumi. The data analysis technique in this study used structural equation modeling (SEM) using AMOS software version 22. The final results of the study showed that there was a positive influence from online customer reviews in mediating the relationship between online customer experience and marketplace rating. Ratings on companies can increase if they succeed in creating the best experience for users after using online shopping applications.

Keywords: Marketplace, Marketplace Rating, Online Customer Experience, Online Review

Dampak Sistem Akuntabilitas Kinerja Instansi Pemerintah Atas Kompetensi Dan Sistem Pengendalian Intern

Abdul Aziz — 2023-07-24

This study aims to examine the effect of the government's internal control system and human resource competence on the performance accountability system of government agencies. The independent variables in this study are the government's internal control system, human resource competence, and the dependent variable is the government agency's performance accountability system. This research was conducted on all employees of the sidoarjo regency social service. The research method used in this research is quantitative and the type of data used in this research is primary data with the data collection method in the form of a questionnaire. The population in this study were employees of the sidoarjo regency social service, and the sample selection was carried out using the saturated sampling method and obtained data from 33 employees used in this study. This study uses SEM-PLS to test several hypotheses. The results of the study show that the government's internal control system influences the performance accountability system of government agencies. Human resource competence influences the performance accountability system of government agencies.

Keywords: Government's Internal Control System, Human Resource Competence, Performance Accountability System Of Government Agencies.

Analisis Sektor Basis Dan Sektor Non Basis Pada Wilayah Kabupaten Bojonegoro Dan Kabupaten Tuban Di Provinsi Jawa Timur Menggunakan Metode Location Quetient, Shift Share, Dan Tipologi Klassen

Youlanda Sara Chumayda — 2023-07-24

This study was conducted with the aim of determining the base sector and non-base sector in Bojonegoro Regency and Tuban Regency. This research is based on secondary data in the form of time series data obtained through the Central Statistics Agency website in 2022 and processed using Location Quetient, Shift Share, and Klassen Typology analysis tools. And obtained the results of the analysis there are two base sectors in Bojonegoro Regency and three base sectors inTuban Regency.

Keywords: Base Sector; Location Quetient, Shift Share, and Klassen Typology

Analisis Pengaruh Objek Wisata, Jumlah Wisatawan, dan Tingkat Hunian Hotel terhadap Pertumbuhan Ekonomi di Kabupaten Malang

Tarwiyah Ayu Permatasari — 2023-07-24

Economic growth is a macroeconomic indicator of concern because it reflects a country's ability to increase the per capita income of its population. Economic growth is supported by economic sectors that have potential, one of which is tourism which can have a good impact on regional development such as improving the regional economy, increasing creativity and innovation and improving the welfare of the community. This study was conducted to analyze the influence of tourist attractions, the number of tourists, and hotel occupancy rates on economic growth in Malang Regency. The method used in this study is the Ordinary Least Square (OLS) Multiple Linear Regression analysis method with time series data using SPSS Version 26 software. The data used in this study are the number of tourist attractions, the number of tourist visits, and hotel occupancy rates as independent variables and economic growth as a dependent variable within a period of 15 years, namely in 2008-2022. The results obtained from this study state that simultaneously tourist attractions, the number of tourists, and hotel occupancy rates have a significant effect on economic growth. However, partially each variable has no effect on economic growth.

Keywords:Tourism, Tourist Attractions, Tourists, Hotel Occupancy, and Economic Growth.

Pengaruh Risk Profile, Earnings, Dan Capital Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia (Studi Kasus Pada Perbankan Di BEI Periode 2019-2021)

Sri Ayem — 2023-07-24

This research aims to obtain empirical evidence regarding the risk profile, earnings, and capitalâ€™s impact on profit growth. The sample for this research consists of banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The study includes a total of 39 data points. Data collection was conducted through the official website of IDX (Indonesia Stock Exchange) and the official websites of the banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The data analysis technique used in this research is multiple linear regression analysis using SPSS 25.0 software. Multiple linear regression is used to examine the influence of independent variables (risk profile, earnings, and capital) on the dependent variable (earnings growth).The results of the data analysis show that partially, risk profile has a positive influence on earnings growth. This means that a better risk profile of banking companies tends to lead to increased earnings growth. However, partially, earnings and capital do not have a significant influence on earnings growth. This indicates that the financial performance of the company (in terms of income and capital) does not directly affect the earnings growth of banking companies. However, collectively (simultaneously), risk profile, earnings, and capital have a significant influence on earnings growth. This implies that when these three variables are combined in the analysis, they have an important impact on the earnings growth of banking companies.

Keywords: Risk Profile, Earnings, Capital, Earnings Growth

Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021

Steward Christopher — 2023-07-24

The research objective was to test and analyze Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER) and Price to Book Value (PBV) affecting Stock Returns. The research method uses quantitative. The population of this study were all Real Estate and Property companies listed on the Indonesia Stock Exchange during the 2017-2021 period, totaling 81 companies and 7 companies as samples and 35 observations, and sampling was determined by the purposive sampling method. Data analysis used multiple linear regression analysis. Partial test results obtained t count value obtained t count 2.255019) > t table (2.042) and a significant value obtained 0.0335 <0.05, so Return On Assets (ROA) has a positive and significant effect on stock returns. Value t count is obtained for t count (-1.675670) > t table (2.042) and a significant value is obtained for 0.1068 > 0.05 then Earning Per Share (EPS) has no effect on Stock Returns. The t count value is obtained for t count 0.822924) > t table (2.042 ) and a significant value is obtained for 0.4187 > 0.05, then the Debt to Equity Ratio (DER) has no effect on Stock Returns. The t count value is obtained for t count 0.014168) > t table (2.042) and a significant value is obtained 0.9888 > 0.05, then the Price to Book Value ( PBV) has no effect on stock returns. The calculated F value is obtained for F count (1.732305) < Ftable (2.5335) and a significant value is obtained 0.175771> 0.05 then Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio ( DER) and Price to Book Value (PBV) have no effect on Stock Return.

Keywords: Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV), Stock Return

Pengaruh Investasi, Inflasi, dan Konsumsi Masyarakat Terhadap Pertumbuhan Ekonomi di Kota Surabaya

Achmad Albar Permana Suprianto — 2023-07-29

Economic growth is one of the benchmarks for assessing a country's economic development. A country that has an increase in continuous economic growth every year will advance development in that country. The purpose of this study was to determine the effect of investment, inflation, and public consumption on economic growth in the city of Surabaya. This study uses secondary data, namely time series data for 2011-2021. The analytical tool used in this study is multiple linear regression analysis using SPSS 25 software. The results show that partial investment has no effect on economic growth, inflation has a negative and significant effect on economic growth, and public consumption has a significant positive effect on economic growth in Surabaya cities.

Keywords : Economic Growth, Economic Development, Investment, Inflation, Public Consumption.

Systematic Literature Review: Pengaruh Indeks Pembangunan Manusia (IPM) Terhadap Pertumbuhan Ekonomi

Antje Tuasela — 2023-07-29

One way to measure the success or performance of a country or region in the field of human development is to use the Human Development Index (IPH). The purpose of this study is to examine the effect of the human development index (HDI) on economic growth. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from the results of research or studies presented in scientific articles. All articles used are sourced from electronic data literacy search engines Mendeley and Google Scholar. The literature used is in accordance with the qualitative approach with the type of literature research. Based on a review of literature review of several articles in national and international journals in this article, it can be concluded that the development of the human index (HDI) does not have a significant effect on economic growth.

Keywords: Systematic Literature Review, Human Development Index (HDI), Economic Growth

Analisis Pengaruh Kredibilitas Influencer Marketing Terhadap Minat Beli Pada Industri Skincare Merek Lokal Indonesia

Arlin Tri Hastiana — 2023-07-29

ABSTRACT

The purpose of this study is to explore the influencersâ€™ credibility dimensions (i.e. attractiveness, trustworthiness, expertise and similarity) on purchase intention through the mediating role of brand awareness, trust in influencer post, also cognitive and affective online engagement in Indonesian local brand skincare industry. The population of this study entails all social media users who have bought local skincare in Indonesia within 1 month and follow the influencers marketing who promote the brand in their social media account. The total number of respondents who were collected was 1,270 respondents, however only 968 respondents were taken for further measurements. The data was analyzed by SEM-PLS. The study demonstrates a very excellent fit for the data and the influence of expertise, trustworthiness, attractiveness, and similarity of influencer on brand awareness, trust in influencerâ€™s post, online engagement, and purchase intention. This research is proved additional dimension of influencer credibility (similarity) besides three commonly used (expertise, trustworthiness and attractiveness). Another contribution of this research is that it succeeded in validating the credibility of which influencers influence the target market for local skincare brands in Indonesia.

Keywords: Influencer Credibility, Brand Awareness, Trust, Engagement, Purchase Intention

Comfirmatory Factor Analysis Terhadap Nilai Perusahaan Start Up Di Dunia

Faniza Sari — 2023-07-29

For start up companies that are relatively new and require large funds for development.there are also aspects that affect companies so that they can be valued well or vice versa in international markets.thisstudy aims to examine the effect of capital,equity on firm value moderated by innovation in start up companies in the word for the 2017-2021 period.A quantitative research approach.this type of research is asymentary relations.the sample is 17 companies and 85data.smartpls data analysis.the result of the study are that capital and equity have no company value in start up companies in the world for the 2017-2021 period.capital and equity affect innovation in the world for the 2017-2021 period.innovation has no effect on company value in start up companies in the world for the 2017-2021 period.

Keywords: Capital,Equity,Innovation, Company Value

Pengaruh Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Net Profit Margin Terhadap Roa Pada Perusahaan Property & Real Estate Yang Terdaftar Di BEI Tahun 2019 - 2021

Mahmuddin Syah Lubis — 2023-07-29

The study aims to determine the effect of Curent Ratio, Total Asset Turnover, Debt to Equity Ratio, Net Profit Margin on ROA in property and real estate companies listed on the IDX in 2019 - 2021. Quantitative descriptive research method, collecting data using research instruments and statistically analyzed in testing hypotheses. The population was 80 companies in the field of property and real estate, a sample of 20 companies with purposive sampling technique. The results of the study found that Current Ratio is partially significant to the company's Return on Assets with a tcount of Current Ratio 0.557, ttable 2.000 (tcount < ttable) and its significance is 0.580, which is> 0.05. Total Assets Turnover partially affects the company's Return on Assets with a tcount of Total Assets Turnover 2.909, ttable 2.000 (tcount> ttable) and its significance is 0.005, namely <0.05. Debt to Equity Ratio is not significant to the company's Return on Assets worth thitung Debt to Equity Ratio 1.131, ttabel 2.000 (titung < ttabel) significance 0.268 which is> 0.05 Net Profit Margin partially affects the company's Return on Assets worth thitung Net Profit Margin 10. 509, ttable 2,000 (tcount> ttable), the significance is 0.000 which is <0.05.Current Ratio, Total Asset Turnover, Debt to Equity Ratio and Net Profit Margin are significant to Return on Asset worth Fhitung> Ftabel (29,548> 2,536).

Keywords: Current ratio, total asset turnover, debt to equity ratio, net profit margin ratio and return on assets.

Efektivitas Capital Adequacy Ratio dan Nonperforming Loan Terhadap Profitabilitas Perbankan di Indonesia: Studi Manajemen Keuangan Perusahaan

Hariandy Hasbi — 2023-07-29

The existence of banks as a subsystem in the economy of a country has an important role, even in the daily life of modern society most of them involve the services of the banking sector. The purpose of this study was to analyze the Capital Adequacy Ratio and Nonperforming Loan on banking profitability in Indonesia. The method used in this article is a qualitative method with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or reviews presented in national and international scientific articles related to financial management that discuss CAR and NPL that affect bank profitability. Based on the literature review conducted in this article, the following conclusions can be drawn: (1) Capital Adequacy Ratio (CAR) has a positive effect on banking profitability in Indonesia. (2) Nonperforming Loan (NPL) has a positive effect on banking profitability in Indonesia.

Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), Profitability

Pengaruh GDP, GOV, IPR, Dan TPF Terhadap Financial Inclusion Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2012 â€“ 2021

Yeni Ariesa — 2023-07-29

This research seeks to examine the impact of GDP, GOV, IPR, and TPF on financial inclusion. The study's data were derived from the yearly published financial reports of the banking companies that are listed on the Indonesia Stock Exchange for the years 2012 through 2021. For the period of 2012â€“2012, a sample size of 38 banking firms listed on the Indonesia Stock Exchange (IDX) was used as the sampling method 2021. A statistical test using the panel data regression method and hypothesis testing using the F test and T test, which were earlier conducted with the classical assumption test first, are the analysis techniques used. The study's findings demonstrate that, for the years 2012 to 2021, the simultaneous effects of GDP, GOV, IPR, and TPF on Financial Inclusion in Banking Companies on the IDX are important. The GDP metric does not significantly affect stock prices, in part. The GDP variable has no significant impact on Financial Inclusion. Financial Inclusion is greatly impacted by the GOV variable. Financial Inclusion is significantly impacted by the IPR component. Financial Inclusion is not significantly impacted by the TPF variable. The research found that the coefficient of determination (R2) was 0.965392, which indicates that 96% of the Financial Inclusion variable can be explained by the independent variables, namely GDP, GOV, IPR, and TPF, and the remaining 4% can be explained by variables other than the equation.

Keywords: Financial Inclusion, GDP, GOV, IPR, TPF

Pengaruh Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio Dan Sales Growth Terhadap Profitabilitas Perusahaan Aneka Industri Yang Terdaftar Di BEI Tahun 2017-2018

Ninta Mitokona Banurea — 2023-07-29

This study aims to explore the relationship between financial parameters and profitability of companies in various industries listed on the Indonesia Stock Exchange between 2017 and 2019. Profitability is the dependent variable in this study, while debt to equity ratio, current ratio, quick ratio, cash ratio, and sales growth are independent factors. The research sample used is purposive sampling, and the following standards are used: (1) companies listed on the Indonesia Stock Exchange; (2) various industrial enterprises; and (3) businesses that have comprehensive annual financial statements for 2017 to 2019. Through sampling, 25 businesses from various industries were identified as meeting these criteria. The results of the regression analysis stated that the current ratio, quick ratio, and cash ratio did not have a significant effect on the company's profitability. However, debt to equity ratio and sales growth have a significant influence on a company's profitability. Thus, it can be said that the use of financial ratios such as debt to equity ratio and sales growth can increase profitability for the company. This research has several practical implications for companies in various industries, namely companies can consider the use of debt to equity ratio and sales growth in making strategic decisions to increase profitability. However, it can be noted that the results of this study are only valid in the specified research period, so companies need to conduct follow-up research to ensure the use of appropriate financial ratios in the long term

Keywords: Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio,And Sales Growth

Daya Saing Sektor Pariwisata Dalam Meningkatkan Ekonomi Daerah Di Bali Dan D.I Yogyakarta Tahun 2017-2021

Monika Presilia — 2023-07-29

One of the sectors with local revenue is tourism. The study will look at the tourist attractions in Bali and D.I. Yogyakarta. In this study, eight indicators were employed, and the World Tourism Organization (WTO) was used to examine them. According to the study's findings, each parameter is carefully analyzed. DIY displays a higher Human Tourism Indicator (HTI) score than Bali, and higher Bali indicators can also be found on the Infrastructure Development Indicator (IDI), Environment Indicator (EI), and Openness Indicator (OI). In terms of the Price Competitiveness Index (PCI), Technology Indicator (TAI), Human Resources Index (HRI), Openness Index (OI), and Social Development Index (SDI), Bali enjoys a competitive advantage.

Keywords: Tourism Competitiveness, Tourism Index, Composite Index, Tourism Competitiveness Index.

Pertanggungjawaban Sosial Islam Pada Institusi Bisnis Islam

Nina Wiyandari — 2023-07-29

This study aims to identify how an Islamic business institution implement their Islamic corporate social responsibility. It utilises qualitative research based on a case study. A large supermarket in Yogyakarta that is owned by a faithful Muslim businesswoman was selected as the object of the study. Primary data related to CSR activities, policies and initiatives were collected through interview and observation. The interviews involved 16 informants, who were employees, customers, local community member and CSR person in charge in the company. Qualitative data analysis) were conducted to achieve the research objective. A triangulation of data collection methods and sources were also applied to test the quality of the data. This study reveals that the company has implemented various kinds of responsibilities to employees, consumers, society and the environment. It had also implemented various forms of corporate social responsibility in Islam to all stakeholders. For the CSR distribution to the community, it should be given fairly to people in need so as not to cause jealousy in the surrounding community. This study contribute to the upward literature on Islamic CSR and could provide insight for Muslim business practitionaires how to address CSR in their daily operation.

Keywords: CSR, Sustainability, Islam

Pengaruh Good Corporate Governance Dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Asuransi

Jayanti Dwi Lestari — 2023-07-29

This research aims to explain and analyze the influence of independent commissioners on the financial performance of insurance companies listed on the Indonesia Stock Exchange in 2016 - 2020. The variables used are independent commissioners, board of directors, audit committees, institutional ownership as independent variables, and financial performance (ROA) as dependent variables. Sample determination using the purposive sampling method with a sample of 10 companies. The data analysis techniques used are descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis, model match test (F test), determination coefficient test (), partial test (t Test). The results of this study show that independent Commissioners, board of directors, institutional ownership affect financial performance (Return On Asset) in Insurance Companies. While the audit committee has no effect on financial performance (Return On Asset) in Insurance Companies.

Keywords: Good Corporate Governance, Independent Commissioner, Board of Directors, Institutional Ownership, Audit Committee

Pengaruh Net Progit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021

Jennifer Sihombing — 2023-07-29

This research is to examine how stock prices are impacted by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The information used in this research came from the industrial companies' annual published financial reports for the 2019â€“2021 period that were listed on the IDX. Using a total sample of 26 Food and Beverage companies, the sampling method is used. The statistical test with multiple regression method and the previously tried F and T tests for hypotheses are the analysis techniques that were used. According to the findings, for the years 2019 through 2021, NPM, ROA, and ROE all had a sizable impact on stock prices in industrial companies on the IDX. NPM does not significantly affect stock prices, at least not in a major way. Stock prices are unaffected by the ROA variable in a major way. Stock values are significantly negatively impacted by the ROE variable. According to this study's results, the coefficient of determination (R²) is equal to 0.310, which indicates that 31% of the Stock Price variable can be explained by the independent variables NPM, ROA, and ROE, while the remaining 69% is explained by other factors outside the equation.

Keywords : NPM, ROA, ROE, and Stock Price

Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin

Kiki Alfiah — 2023-07-29

This study aims to analyze the effect of raw material cost efficiency, direct labor efficiency, factory overhead cost efficiency on the profit margin ratio in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The method used is quantitative analysis, namely through classical assumption test to analyze the data and determine the level of closeness of the relationship and the effect given Efficiency of raw material costs, direct labor costs, factory overhead cost efficiency to profit ratio analysis using SPSS software. While the data used is secondary data with the type of time series data (time series) in 2013-2017. Based on the research, it is known that material cost efficiency has no significant effect on the profit margin ratio because t_count < t_table with a significantly smaller value of 0.05. Direct labor costs have a significant effect on the profit margin ratio because t_count > t_table with a significant value greater than 0.05 partially has an effect of Direct Labor Cost Efficiency on Profit Margin Ratio. The efficiency of factory overhead costs shows that t_count < t_(table.) That is a significant value of 0.725 > 0.05. Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Factory Overhed Cost Efficiency in food and beverage companies in 2013 â€“ 2017 simultaneously did not affect the profit margin ratio.

Keywords: Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Overhead Cost Efficiency, Profit Margin Ratio

Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022

Dina Fadhilah — 2023-08-02

The purpose of this study is to determine the effect of Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) on Profitability as proxied by Return on Assets (ROA). This research uses data sourced from foreign exchange bank companies listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022 and financial ratio reports obtained from the Financial Services Authority (OJK). The total number of foreign exchange bank companies listed on the IDX is 32 companies and those that enter the test criteria are 12 companies. The total panel data of 288 comes from 6 years of quarterly data for 12 Foreign Exchange Banks. The results of panel data regression analysis with the help of E-Views software show that the best estimation choice is Fixed Effect Model (FEM). Based on FEM output, it was found that the NIM variable had a positive and significant effect on Profitability (ROA). BOPO variables have a negative and significant effect on Profitability (ROA). And NPL has a negative and significant effect on Profitability (ROA). The LDR variable has no effect on Profitability (ROA). The coefficient of determination of this FEM model is 95%.

Keywords: NIM, BOPO, LDR, NPL, Profitability, FEM

Pengaruh Sales Growth,Laba Bersih,Likuiditas Dan Leverage Terhadap Finansial Distress (Studi Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Tahun 2018 â€“ 2021 )

Phantohan Phantohan — 2023-08-02

This study intends to identify and analyze the impact of Sales Growth, Net Profit, Liquidity and Leverage on Financial Distress (a study of manufacturing sector companies on the IDX for the 2018-2021 period). The research approach uses a quantitative approach. The total population in the study was 193 manufacturing companies found on the IDX for the 2018-2021 period. The sample collection method was purposive sampling, companies that met the criteria for being sampled in this study totaled 14 companies. The results showed Sales growth, Net profit, Liquidity, and Leverage has a simultaneous and significant effect on Financial Distress (studies on manufacturing sector companies found on the IDX for the 2018-2021 period). The simultaneous test results state that Sales Growth partially has a significant effect on Financial Distress (studies on manufacturing sector companies listed on the IDX in 2018-2021). Simultaneous test results state that net profit partially has a significant effect on the occurrence of Financial Distress (studies in manufacturing sector companies listed on the IDX in 2018-2021). The simultaneous test results state that Liquidity partially has no significant effect on the occurrence of Financial Distress (studies of manufacturing sector companies listed on the IDX in 2018-2021). The simultaneous test results state that partial leverage has no significant effect on the occurrence of financial distress (a study of manufacturing sector companies listed on the IDX in 2018-2021.

Keywords: Sales Growth, Net Profit, Liquidity, Leverage, Financial Distress

Pengaruh Kompetensi, Pengalaman, Dan Etika Profesi Auditor Terhadap Kualitas Audit Pada KAP Di Surabaya

Adinda Meriayusti — 2023-08-02

This study aims to determine the effect of competence, experience, and professional ethics of auditors on audit quality at KAP in Surabaya. The population specified in this study are auditors who are domiciled as working partners at KAP in Surabaya and are registered in the IAPI Directory in 2022. Determining the number of samples was obtained using the slovin formula, resulting in a total of 102 auditors as respondents. The method for sampling is probability sampling with simple random sampling method. This type of research is quantitative research with the Partial Least Square (PLS) analysis technique using SmartPLS version 4.0 software. The results of this study indicate that (1) Competence has a positive and significant effect on audit quality, it can be seen from the regression coefficient value of 0,082 and the p-value <0,05, so H1 is accepted. (2) Experience has a positive and significant effect on audit quality, which can be seen from the regression coefficient of 1,007 and the p-value <0,05, so H2 is accepted. (3) Professional Ethics has a negative and significant effect on audit quality, it can be seen from the regression coefficient -0,117 and the p-value <0,05, so H3 is accepted.

Keywords: Competence, Experience, Professional Ethics, Audit Quality

Pengaruh Beban Kerja Berlebih Dan Konflik Kerja Terhadap Kesehatan Mental Karyawan

Alicia Puteri Herdiany — 2023-08-02

The research was aimed at determining the amount of the influence of Excessive Workload and Workplace Conflict towards Employee Mental Health at the Trading Company (PD) of Alam Aneka Aroma in Sukabumi City. Respondents in the research were amounted to 40 employees of PD. Alam Aneka Aroma. The research method used was quantitative method with descriptive and associative approaches. Conducted in the research were Normality Test, simultaneous statistical test (F Test), and partial statistical test (T Test). The result of the research show that there is a simultaneously positive influence between Excessive Workload and Workplace Conflict towards Employee Mental Health namely by 486.142 > 3.245, indicating that the value of F-Count is larger than F-Table. Meanwhile, partially, Excessive Workload has a positive and significant influence towards Employee Mental Health as proven by the value acquired from T-Count of 3.162, larger than that of T Table, which is 2.026, with significance level of 0.003 < 0.05. in addition, Workplace Conflict possesses a positive and significant influence towards Employee Mental Health as proven by the value obtained from the result of T-Count, which is 9.230, larger than that of the T-Table which is 2.026, with significance level of 0.000 < 0.05.

Keywords : Excessive Workload, Workplace Conflict, Employee Mental Health

Pengaruh Implementasi Teori Motivasi Hierarki Abraham Maslow Dalam Peningkatan Semangat Kerja Karyawan PT. Nutrihub

Dhita Adriani Rangkuti — 2023-08-02

This study aims to examine the implementation of Abraham Maslow's Hierarchical Motivation Theory in increasing employee morale at PT. Nutrihub. The independent variables used in this study are self-actualization needs, esteem needs, social needs, safety needs, and physiological needs. The dependent variable is employee morale. The population in this study are employees of PT. Nutrihub. The sampling technique used was a saturated sample technique with a total sample of 76 employees. For data analysis carried out with validity and reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis tests, tests determination, f test and t test. The results showed that the variables of self-actualization needs, esteem needs, social needs, safety needs, and physiological needs partially had a positive and significant effect on the morale of Nutrihub employees. The implications of this research are the basis for companies to see the effect of self-actualization, appreciation, social, security, physiology and employee morale and contribute to improving learning in students of the Faculty of Economics.

Keywords: Self-Actualization Needs, Appreciation Needs, Social Needs, Security Needs, Physiological Needs, Employee Morale

Pengaruh Efektivitas Sistem Informasi Pengeloaan Keuangan Daerah (SIPKD) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas APBD Di Kabupaten Bandung Barat

Alya Sahira — 2023-08-02

This study aims to find out how the implementation of the Effectiveness of the Regional Financial Management Information System for APBD Accountability in West Bandung Regency with Human Resource Competence. This study uses quantitative data. The analysis technique used in this study was a purposive sampling technique, with 31 samples from 31 populations that were directly related to financial reports. All respondents filled out research questionnaires via googleform. The results of the study show: (1) The effectiveness of the regional financial management information systems have a positive and significant effect on the accountability of the West Bandung Regency APBD. (2) The competence of human resources has a positive and significant effect on the accountability of the West Bandung Regency APBD. (3) The effectiveness of the regional financial management information systems and human resource competencies have a partial or simultaneous effect on the accountability of West Bandung Regency APBD.

Keywords: The Effectiveness of the Regional Financial Management Information System (SIPKD), Competence of Human Resources (HR), APBD Accountability

Pengaruh Struktur Modal, Suku Bunga Dan Piutang Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Dibursa Efek Ind0nesia Periode 2019 â€“ 2021

Agnolita Sitanggang — 2023-08-02

The purpose of this research is to find out how the effect of Capital Structure, Interest Rates, and Receivables on Profitability in Banking companies on the Indonesia Stock Exchange in the period of 2019 - 2021. This research uses a quantitative approach method with this type of descriptive research. The independent variables in this study are profitability and the dependent variables are capital structure, interest rates and receivables. Sample data collection used purposive sampling method with the help of SPSS software to carry out statistical analysis tests. The results showed that simultaneously capital structure, interest rates, receivables have a significant effect on profitability. while partially capital structure, interest rates have a significant negative effect on profitability but the receivables variable has a positive and significant effect on profitability.

Keywords: SM, SB, Receivable and ROA

Pengaruh Volume Perdagangan, Earning Per Share (EPS), Price To Book Value (PBV), Net Profit Margin (NPM), Terhadap Harga Saham (Perusahaan Manufaktur, Bursa Efek Indonesia Sub Sektor Makanan Dan Minuman)

Sehat Mikael Pahottua Hutasoit — 2023-08-02

Stockf investment is one investment that attracts a lot of investor interest. Even though there is a riskf becausef stocksare very sensitive to changesf that can have anf impact on stockf prices. However, stockf investment offersf benefitsf and very high return opportunities. The purpose of this research was conducted to determine and analyze the effect oftradingf volume, earningsf per share, pricef tof bookf value, net profit margin on stock prices. The population of this studyaref food and beverage sub-sector companies listed on the Indonesian stock exchange in 2017-2021. Thef number ofsamples in this researchf were 14 companies with purposive sampling method, namely sampling based on certain criteria.Thef analysisf uses multiple choicef regressionf with thef results showing that trading volume, earnings per share, price bookf value, and netf profit margin affect stockf prices. Based onf the resultsf of research that has been conducted on stock prices, the following conclusions can be drawn. From the simultaneous test results with the F testf it can be concluded thatf thef company's financialf performance as measured by trading volume, EPS,f PBV, andf NPM have an influencef onf stockf prices. From thef results of the partialf test or t test, it can be concluded that partially tradingf volumef and PBVvariables dof not significantly influence stockf prices. Whilef the EPSf and NPM variablesf have a significant influenceon stock prices.

Keywords: trading volume, earningf per share, price to book value,f net profit margin to stockf price.

Pengaruh Karakteristik Pekerjaan, Motivasi Dan Disiplin Kerja Terhadap Kepuasan Kerja (Studi Pada Karyawan Kantor Kecamatan Semarang Utara)

Melisa Candra Kirana — 2023-08-02

This study aims to analyze the effect of job characteristics, motivation and work discipline on job satisfaction at the Kantor Kecamatan Semarang Utara. The population of this study were all employees of the Kantor Kecamatan Semarang Utara and the sample used was 82 employees. Sampling using Random Sampling and collection methods using a questionnaire. The analysis in this study uses multiple linear regression analysis with the help of SPSS version 25. Based on the results of the study that job characteristics have a positive and significant effect on job satisfaction, motivation has a positive and significant effect on job satisfaction, and work discipline has a positive and significant effect on job satisfaction.

Keyword: Job Characteristics, Motivation, Work Discipline, And Job Satisfaction.

Peran Literasi Keuangan Syariah Memoderasi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku Terhadap Keputusan Investasi

Amilia Agustin — 2023-08-02

Indonesia's Muslim population is one of the largest in the world. This is expected to encourage the growth of the Islamic capital market, especially Generation Z which is the country's main development asset. The purpose of this study was to analyze the influence of attitudes, subjective norms and perceptions of behavioral control on the investment decisions of Generation Z investors, with Islamic financial literacy as a moderating variable. This type of research is a quantitative study involving Gen Z stock investors. The data collection technique used a purposive sampling questionnaire as a sampling method. Moderated regression analysis (MRA) and classical assumption test were used as analysis tools. The number of samples is 400 respondents. The results of the study show that the attitude variable has a significant effect on investment decisions. The subjective norm variable has no significant effect on investment decisions. The variable perceived behavioral control has a significant effect on investment decisions. And Islamic financial literacy is able to mitigate the impact of attitudes, subjective norms and perceptions of behavioral control on investment decisions.

Keywords: Attitude, Subjective Norm, Perceived Behavior Control, Investment Decision, Islamic Financial Literacy

Analisis Pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum, Subsidi Bbm Terhadap Disparitas Pendapatan Indonesia

Anjar Noer Hartanti — 2023-08-02

This research is motivated by the problem of income disparity in Indonesia which has not yet reached a low stage. There are several factors that cause income disparities to be evenly distributed or not, namely economic growth based on Kuznet's theory, general allocation funds and fuel subsidies with the initial aim of reducing income disparities which are considered not in accordance with these initial objectives. So the purpose of this study is to find out whether there is an influence from economic growth, general allocation funds and fuel subsidies on Indonesia's income disparity in the 2007-2021 period. The research method used in this study is quantitative using data on the Gini index, economic growth, general allocation funds and Indonesia's fuel subsidies for the 2007-2021 period where the data was obtained through observation by researchers. The research data were then analyzed using SPSS version 25.0 with multiple linear regression analysis techniques. The research results that have been produced in this study are that economic growth has no significant effect on Indonesia's income disparity, general allocation funds have a significant positive effect on Indonesia's income disparity and fuel subsidies on Indonesia's income disparity.

Keywords: Income disparity, economic growth, general allocation fund, subsidized fuel

Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah, Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualiatas Laporan Keuangan (Studi Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Jember)

April Dwi Wulandari — 2023-08-02

The purpose of this study is to determine and test emprirically the effect of the application of Regional Government Information Systems, Internal Control and Utilization of Information Technology on the quality of financial reports of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency. This research uses a quantitative approach, using primary data through questionnaires. The subjects of this study are employees who carry out accounting or financial administration functions who have worked for 2 years with a minimum of high school education in all majors. The sample in this study used no-probability sampling with a purposive sampling technique with a total of 45 samples that met the criteria. The analysis technique in this study used multiple linear regression analysis with assistance sofware IBM SPSS Statistics 26. The results of this study indicated that (1) the application of the Regional Government Information System has a significant positive effect on the quality of financial reports at the BPKAD of Jember Regency. (2) Internal control has a significant positive effect on the quality of financial reports at BPKAD Jember Regency. (3) Utilization of information technology has a significant positive effect on the quality of financial reports at BPKAD Jember Regency.

Keywords: Regional Government Information System, Internal Control, Utilization of Information Technology, Quality of Financial Reports

Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Determinan Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021

Namira Ufrida Rahmi — 2023-08-02

The research intent to find out to what extent the profitability impact, managerial ownership,leverage, also company size about the determinants of dividend policy in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population are 56 manufacturing companies. Samples were taken through purposive sampling technique so that 22 companies were obtained in a 3 year period, so a total of 66 samples were obtained. The data was taken from www.idx.co.id (website) which is secondary data. The results showed that profitability formulated with ROE had no partial effect on the determinants of dividen policy, managerial ownership had a partial effect on the determinants of dividend policy, leverage was used to measure DER on the determinants of dividend policy which had a partial effect, LN was used to measure firm size which had a partial effect on the determinants of dividend policy. Then simultaneously ROE,DER, Managerial Ownership, and LN affect the determinants of dividend policy.

Keywords : Profitability, Managerial Ownership, Leverage, Firm Size, and Dividen Policy

Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Kalimantan Utara Sebelum Dan Sesudah Pemekaran Daerah

Bertilia Lina Kusrina — 2023-08-02

One measure of how well newly independent regions manage their territories is how well they function financially. North Kalimantan Province was officially formed on November 16, 2012, with the signing of Law No. 20/2012 on the Establishment of North Kalimantan Province. The purpose of this study is to compare the financial performance of districts and cities in North Kalimantan Province before and after regional expansion (2010-2013) and after regional expansion (2014-2017). The research method used is quantitative method. The revenue growth ratio and PAD effectiveness ratio differ between before and after regional expansion, as determined by the Wilcoxon Signed Rank Test. Meanwhile, there is no difference between the ratio of regional financial dependence and regional financial independence, the degree of decentralization, or the degree of decentralization. Differences in the ratio of expenditure growth to GRDP, the compatibility of operating expenditure, and the compatibility of capital expenditure can be seen in the ratio of regional expenditure both before and after the division.

Keywords: Financial Performance, Regional Expansion, Regional Autonomy, Local Revenue, Financial Gap

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Program Studi S-1 Akuntansi Angkatan 2019 UPN Veteran Jawa Timur)

Hanif Respati Sudira — 2023-08-03

Accounting education equips students with knowledge of sciences in accordance with their field of study. The level of understanding of Accounting can be seen from the theories and practices related to accounting acquired by students. The level of understanding of each student about accounting is different. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence, and learning behavior on the level of understanding of accounting. This study uses a quantitative approach. The population in this study were accounting students, Faculty of Economics and Business, East Java Veterans National Development University. The sampling technique in this study used probability sampling with simple random sampling technique. The sample for this study was determined using the slovin formula with a 10% inaccuracy allowance of 72 respondents. The type of data used in this study is primary data from distributing questionnaires to respondents. The analysis technique used is Partial Least Square (PLS). The implication in this study is that students who have high intellectual intelligence are not necessarily able to implement it. Students must increase emotional intelligence by understanding various feelings or situations that are happening, and also students are better able to get used to an activity which can adjust their wants and needs, and can focus more on what is happening. The results of this study indicate that emotional intelligence has an influence on the level of understanding of accounting, while intellectual intelligence and learning behavior have no influence on the level of understanding of accounting.

Keywords : Intellectual Intelligence, Emotional Intelligence, Learning Behavior, Level of Understanding of Accounting

Model Permintaan Pekerjaan - Sumber Daya Untuk Kesejahteraan Dan Produktivitas Karyawan

Nisa Nur Aini — 2023-08-03

Employee well-being is an important factor for individuals and to ensure company sustainability. The research objective is to develop a Job Demand-Resources (JD-R) model that can predict employee well-being and productivity at PT Fengtay Indonesia Enterprise. Explanatory survey of 250 randomly selected non-manager employees of PT Fengtay Indonesia Enterprise. Inferential analysis using SEM with SPSS25 tools. The results of the study show that job demands, such as high task demands and tight time pressure, have a negative and significant relationship with employee welfare, while job resources, such as social support from colleagues and superiors, have a positive and significant effect on employee well-being. ultimately increase productivity. The proposed JD-R model can be a useful tool for human resource management in developing effective strategies to improve employee welfare and individual productivity. The JD-R model helps managers to improve employee well-being and productivity. Management can ensure support to employees thereby increasing their well-being and productivity.

Keywords: Job demand, Job Resources, Productivity, well-being, textile manufacturing

Efektivitas E-Recruitment dan Media Sosial Dalam Meningkatkan Minat Pelamar Kerja Generasi Z

Ruly Hardiansyah — 2023-08-03

According to the Central Bureau of Statistics (BPS) of Sukabumi City, the population aged 15 and over is the working-age population. The total labor force in Sukabumi City was known to have increased to 56.86 million in January 2021, compared to 55.74 million in January 2020. The labor force included unemployed persons over the age of 15 who were the employed or employed but temporarily jobless and the unemployed. The research was aimed at determining whether e-recruiting and social media had a significant influence towards increasing Gen Z's willingness to apply for jobs, and evaluating the effectiveness of social media and e-recruiting in evoking the interest in applicants among the Gen Z students in Sukabumi. The primary research data were obtained from respondents and conducted quantitatively using associative descriptive method. The data, collected through questionnaires, consisted of 27 questions. The sample used consisted of 100 higher education students served as respondents from 10 universities in Sukabumi City by means of cluster sampling technique. Likert scale was deployed and multiple linear regression analysis was used for processing the data. Research Findings; e-recruitment and social media have a positive influence on increasing Gen Z job-seeking enthusiasm.

Keywords : E-Recruitment, Social Media, Interest in Applying for a Job

Pengaruh Brand Image Dan Brand Trust Terhadap Minat Beli Pada E-Commerce Bukalapak Di Surabaya

Salsabil Azizah — 2023-08-03

The growth of digitalization that occurs at this time, makes internet users increasing. The development of the internet or online media, provides convenience in finding information and has become a business area, or now commonly referred to as online business (e-commerce) which has many advantages, so that buying interest is very important for the people of Indonesia. This research aims to determine brand image and brand trust to influence Bukalapak's e-commerce buying interest. The population in this study were visitors who had shopped at Bukalapak Indonesia e-commerce in the Surabaya area. This study applies the non probability sampling method in taking samples and uses accidental sampling techniques. There were 65 respondents and were analyzed using Partial Least Square (PLS). Based on the results of the study, it shows that brand image and brand trust have a significant positive influence on the buying interest of Bukalapak e-commerce visitors in Surabaya.

Keywords: Brand Ambassador; Electronic Word Of Mouth; Purchase Intention

Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor

Andi Rustam — 2023-08-04

This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved.

Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions

Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyrakat Terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Pandaan (Studi Kasus Di Kecamatan Pandaan Kabupaten Pasuruan)

Cindy Sekar Nirwana — 2023-08-04

This study aims to examine the effect of transparency, accountability, and community participation on the management of village fund allocations. This study uses a type of quantitative research using primary data. The primary data is in the form of a questionnaire distributed to 84 respondents in villages in Pandaan District, Pasuruan Regency. Selection of the sample in this study using purposive sampling. The results of this study prove that the translation variable has no effect on the management of village fund allocations in Pandaan District. Meanwhile, accountability and community participation have a positive effect on the management of village fund allocations in Pandaan District.

Keyword: Transparency, Accountability, Community Participation, Village Fund Allocation Management

Peran Komitmen Organisasi Dan Efikasi Diri Pada Organizational Citizenship Behavior

Cyndee Maretta Lisette Anggraini — 2023-08-04

This study aims to examine the significance of organizational commitment and self efficacy on organizational citizenship behavior at BPSDMD Central Java Province. This research uses a quantitative approach and uses a sample of 43 respondents. The sampling technique used in this research is purposive sampling. While the analysis technique uses multiple linear regression analysis which is equipped with instrument testing, model testing, and hypothesis testing using SPSS 25 software. The result of this study indicate that organizational commitment has a significant effect on organizational citizenship behavior and self efficacy has no significant effect on organizational citizenhip behavior.

Keywords: Organizational Commitment, Self Efficacy, Organizational Citizenhsip Behavior

Analisis Kepuasan Konsumen dan harga terhadap Loyalitas Pelanggan

Dina Apriani — 2023-08-04

Competition among local shoe users in retaining consumers and attracting new consumers is a challenge for business people. As one of the efforts to get loyal customers, the local shoe business must develop strategies to attract consumers, including increasing customer satisfaction and also pricing strategies. This study aims to analyze the effect of consumer satisfaction and price on customer loyalty of local shoe users in Sukabumi City. The method in this study used an associative descriptive method with quantitative use. The population in this study were users of local Ventela brand shoes in the city of Sukabumi, the sampling technique was probability sampling with random sampling, and the number of samples in this study was 252 respondents. Data analysis techniques in this study used the correlation coefficient, determination coefficient, simultaneous test (F test), multiple linear regression, and partial test (t-test). The results of the simultaneous analysis show that consumer satisfaction has a positive effect on customer loyalty, and this is consistent with prices which indicate that prices partially have a positive and significant effect on customer loyalty.

Keywords: Consumer Satisfaction; Price; Customer Loyalty

Pengaruh Brand Image, Life Style Dan Store Atmosphere Terhadap Konsumen Studi Kepuasan Di Starbuck Citadel Square Ngaliyan Semarang

oktabrian Firhannusa — 2023-08-11

The purpose of this study was to analyze the influence of lifestyle, brand image, store atmosphere on consumer satisfaction for Starbuck Coffee customers at Citadel Square Ngaliyan Semarang. This type of research uses quantitative methods and the technique used in this research is non-probability sampling with purposive sampling. In addition, the data collection method was carried out using a questionnaire. In the questionnaire, the Likert scale is used to measure the value of the items in the variables. The sample used was 70 respondents. The results of the t test show that the independent variables have a partial or independent effect on customer satisfaction. In this study it is also known that the determinant coefficient (R2) is 0.859 which means 85.9%. consumer satisfaction is influenced by lifestyle, brand image, and store atmosphere variables. Meanwhile, the remaining 14.1% of consumer satisfaction is explained by variables other than lifestyle, brand image, and store atmosphere. Based on the results of this study indicate that brand image, lifestyle, store atmosphere have a positive and significant impact on consumer satisfaction.

Keywords: brand image, lifestyle and store atmosphere, customer satisfaction, starbuck citadel square

Pengaruh Pinjaman KUR, Gadai Emas Dan Gadai Kendaraan Terhadap Peningkatan Produktifitas Umkm Mitra Binaan PT Pegadaian Cabang Pringgan Kota Medan

Andre Irawan — 2023-08-05

This study aims to examine and analyze the effect of mortgage loans, gold pawning, and vehicle pawning on the productivity of MSMEs fostered by PT Pegadaian Pringgan Branch, Medan City. Improved business conditions are a consideration for PT Pegadaian in providing KUR loans, gold mortgages, and vehicle mortgages to increase MSME productivity, which can help businesses progress in the future. KUR loans are provided by the Indonesian government to support MSMEs in increasing their access to finance. The KUR loan is intended to finance working capital, investment, and the purchase of production goods for MSMEs. In the Gold pawn service, MSMEs pawn their gold to PT Pegadaian and will receive a loan according to the value of the gold. Vehicle Pawn allows MSMEs to borrow money by providing a vehicle, such as a car or motorcycle, as collateral. PT Pegadaian will evaluate the value of the vehicle and provide loans according to the collateral value. This study uses quantitative research, with a sample size of 71 respondents. Methods of data analysis using multiple linear regression Simple random sampling was used as the sampling method. The conclusion of this study is that credit loans partially have a positive and significant effect on the productivity of fostered partner SMEs of PT Pegadaian Pringgan Branch, Medan City; gold pawning partially has a positive and significant effect on the productivity of fostered partner SMEs of PT Pegadaian Pringgan Branch, Medan City; and pawning vehicles partially has a positive and significant effect on the productivity of umkm fostered partners of PT Pegadaian Pringgan Branch, Medan City. Simultaneously, credit loans, gold pawns, and vehicle mortgages have a positive and significant effect on the productivity of MSMEs fostered by the partners of PT Pegadaian Pringgan Branch, Medan City.

Keywords: kur loans, gold pawn, vehicle pawn, msme productivity

Pengaruh Komisaris Independen, Komite Audit, Leverage, Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi

Christin Maria Febryanti — 2023-08-05

Manufacturing companies in the consumer goods industry sector consumer non-cyclical was chosen in this study as a research subject because of the sector company consumer non-cyclical produce and distribute goods and services that support daily needs so that they have economic stability and future potential and are not affected by adverse economic conditions. The purpose of this study was to determine the influence of independent commissioners, audit committees, leverage, and sales growth to tax avoidance on the company consumer non-cyclical registered on the IDX for 2017 â€“ 2021. The sampling technique was carried out by purposive sampling and data collection techniques using secondary data documentation techniques in the form of financial reports. The data analysis technique uses multiple linear regression analysis. Data processing in this study uses SPSS. The results of the study show that the independent commissioners have an effect on tax avoidance. The audit committee has no effect on tax avoidance. Leverage no effect on tax avoidance. Sales Growth no effect on tax avoidance.

Keywords: independent commissioners, audit comittee, leverage, sales growth, tax avoidance.

Pengaruh Flexible Working Space dan Organizational Culture Terhadap Produktivitas Kerja: Literature Review Manajemen Sumber Daya Manusia

Agus Suyatno — 2023-08-11

Flexible Working Space is not synonymous with working from home (WFH). FWS is a very flexible space that can be done anywhere, anytime and according to the needs and conditions that support the implementation of work. The purpose of this study is to see the effect of Flexible Working Space and Organizational Culture on Work Productivity. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are emphasized in national and international scientific articles related to financial management. The results showed that (1) Flexible Working Space affects Work Productivity. (2) Organizational Culture affects work productivity.

Keywords: Flexible Working Space, Organizational Culture, Work Productivity

Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen

Depita Anggraini — 2023-08-11

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company.

Keywords: production cost budget, cash budget, planning and control budget

Pengaruh Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Basic Industry And Chemicals Di Bursa Efek Indonesia Periode 2017-2021

Ekel Hagana Sinuhaji — 2023-08-11

The epurpose eof ethis estudy ewas eto eexamine ethe eeffect eof eWorking eCapital Turnover, Inventory eTurnover, eCasheTurnover eand eAccounts eReceivable Turnover eon eProfitability in eBasic eIndustry eand eChemical eCompanies eonethe Indonesia eStock eExchange efor ethe 2017-2019 eperiod. eThe eapproach eused ein this estudy eis eaeQuantitativeApproach. eThe type eof eresearch eused eis edescriptive research, ebecause ethis eresearch eis ebased eonethe quantity eand eanalysis eof edata obtained efrom estatistical edata eprocessing. eThe edata processing emethodeused ein this estudy eis eMultiple eLinear eRegression. There are 88 population of Basic Industry and Chemicalscompanies listed on the Indonesia Stock Exchange for the 2017-2021 period, the number of samples used in this study were 17 companies engaged in the Basic Industry and Chemicals sector which were listed on the Indonesia Stock Exchange. The results of this study found that working capital turnover has a positive but not significant effect onprofitability. Inventory Turnover has a positive and significant effect on Profitability. Cash Turnover has a negative and significant effect on profitability. Accounts Receivable Turnover has a positive and significant effect on Profitability. The results of the study can be concluded that the coefficient of determination (R^2) was found to be 0.805, which means that all variables in this study together are able to influence profitability by 80.5%, the remaining 19.5% is explained by other variables or factors.

Keywords: Accounts Receivable Turnover; Cash TurnOver; Inventory Turnover; Profitability; Working Capital Turnover

Pengaruh Kualitas Produk dan Persepsi Harga Terhadap Keputusan Pembelian: Literature Review Manajemen Pemasaran

Herdiyanti Herdiyanti — 2023-08-11

Quality products are the main key in winning market competition, which in turn will be able to provide higher satisfaction value to consumers. The purpose of this study was to see the effect of product quality and price perceptions on purchasing decisions. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are emphasized in national and international scientific articles related to financial management. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the theory of several articles on the results and discussion, the conclusions in this article are (1) Product quality has a positive effect on consumer purchasing decisions. (2) Price perception has a positive effect on consumer purchasing decisions.

Keywords: product quality, price perception, purchasing decisions

Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Dan Leverage Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2021)

Siti Mufidah Ulya — 2023-08-11

In order to review and discuss the the results of return on asset, debt to equity ratio, company size, and debt to assets ratio on tobin's q, 84 property and real estate limited liability companies listed on the IDX for the years 2015 to 2021 were the research's targets. The study approach utilized was secondary quantitative by means of sampling using purposive sampling received by the final sample of the review a total of 209. Leverage had an impact on company value, according to the analysis's findings, whereas profitability, capital structure, and firm size did not

Keywords: company value, profitability, capital-structure, firm size, leverage

Pertanggungjawaban Sosial Islam Pada Institusi Bisnis Islam

Nina Wiyandari — 2023-08-11

This study aims to identify how an Islamic business institution implement their Islamic corporate social responsibility. It utilises qualitative research based on a case study. A large supermarket in Yogyakarta that is owned by a faithful Muslim businesswoman was selected as the object of the study. Primary data related to CSR activities, policies and initiatives were collected through interview and observation. The interviews involved 16 informants, who were employees, customers, local community member and CSR person in charge in the company. Qualitative data analysis)were conducted to achieve the research objective. A triangulation of data collection methods and sources were also applied to test the quality of the data. This study reveals that the company has implemented various kinds of responsibilities to employees, consumers, society and the environment. It had also implemented various forms of corporate social responsibility in Islam to all stakeholders. For the CSR distribution to the community, it should be given fairly to people in need so as not to cause jealousy in the surrounding community. This study contribute to the upward literature on Islamic CSR and could provide insight for Muslim business practitionaires how to address CSR in their daily operation.

Keywords: CSR, Sustainability, Islam

Pengaruh Inventarisasi Aset dan Legal Aset Terhadap Optimalisasi Aset: Literature Review Manajemen Keuangan

Ratih Kusumastuti — 2023-08-11

Every business needs to know which assets can still be managed and which ones need to be replaced. The purpose of this study is to analyze the effect of asset inventory and legal assets on asset optimization. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or studies presented in scientific articles. All articles used are sourced from the electronic data literacy search engine Mendeley and Google Scholar.The results showed (1) Asset inventory affects asset optimization. (2) Legal assets affect asset optimization.

Keywords: Asset inventory; legal asset; asset optimization

Pengaruh Struktur Aset, Market Value Added (MVA), Debt To Equit Ratio (DER), Serta Earning Per Share (EPS), Terhadap Harga Saham Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 â€“ 2021

Vallen Aprilia Tehja — 2023-08-13

This study aims to determine the effect of Asset Structure, Market Value Added (MVA), Debt to Equity Ratio (DER), and Earning Per Share (EPS), on Stock Prices in Property Companies Listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. This study uses quantitative data types and the research population to be used in the study are property companies listed on the Indonesian stock exchange (bei) in 2017 - 2021 as many as 32 companies with a research sample of 160 samples. The results of the study partially show that Asset Structure has an influence on Stock Price by having a tcount value (0.208) > ttable (1.97529) with a significant level of 0.033 <0.05, Market Value Added has an influence on Stock Price by having a tcount value (5. 877) > t table (1.97529), Debt to Equity Ratio has no effect on Stock Price by having tcount (0.217) < t table (1.97529) with a significant level of 0.828 < 0.05, Earning Per Share has an influence on Stock Price by having tcount (4. 757) > ttable (1.97529) with a significant level of 0.000 < 0.05 and Asset Structure, Market Value Added, Debt to Equity Ratio and Earnings Per Share have an effect and significant on Stock Prices by having Fcount (5.527) > Ftable (2.43) with a significance of 0.000 < 0.05.

Keywords: Asset Structure, Market Value Added, Debt to Equity Ratio, Earning Per Share (EPS) and Stock Price.

Optimalisasi E-Recruitment dan Penempatan Terhadap Prestasi Kerja Karyawan Pada Divisi Sales Lapangan PT Bina San Prima Sukabumi

Sofia Maulida — 2023-08-13

PT. Bina San Prima Sukabumi was the site of the research since the business is still relying on locals' connections for recruiting staff and its usage of the e-recruitment system is not yet fully effective. The same is true for employee placement; a rolling method is used instead of a single category to determine where an employee should be located. This study aims to ascertain the effects of e-recruitment and job placement on employee performance at PT. Bina San Prima's Field Sales Division. In this study, a quantitative associative descriptive methodology was used. 80 employees of PT. Bina San Prima were given the sample using the saturated sampling approach, and multiple linear regression was used for analysis. According to the study's findings, PT Bina San Prima Sukabumi has been able to increase staff performance through optimizing e-recruitment. Employee performance in the field sales sector of PT Bina San Prima Sukabumi is positively impacted by placement. So it makes sense that the field sales division of PT Bina San Prima Sukabumi has a successful implementation of the optimization of e-recruitment and staff placement on work performance.

Pengaruh Likuiditas, Leverage, Firm Size Dan Profitabilitas Terhadap Nilai Perusahaaan Food And Beverage Yang Terdaftar Di BEI Priode 2017-2020

Septina Fenny Kok — 2023-08-13

The purpose of the study was to test and analyze the effect of liquidity, leverage, firm size and profitability on the value of food and beverage companies listed on the IDX for the period 2017-2020. The population used in this study is a company listed food and beverage index on the Indonesia Stock Exchange in the period 2017-2020 which amounted to 38 companies, a sample of 26 companies and a total of 104 observations. The sampling technique used is purposive Sampling. The results of partial hypothesis testing that Leverage and liquidity have a negative and significant effect on the value of food and beverage companies listed on the IDX for the period 2017-2020. the results of simultaneous hypothesis testing that liquidity, leverage, firm size and profitability have a positive and significant effect on the value of food and beverage companies listed on the IDX for the period 2017-2020.

Keywords: Liquidity, Leverage, Firm Size, Profitability, Company Value

Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022

Namira Ufrida Rahmi — 2023-08-13

This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing

Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies

Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda

Nadifah Ita Purnamasari — 2023-08-13

This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants.

Keywords: Accounting System, Employment Injury Security, Death Security

Pengaruh Elektronik Absensi dan Perilaku Cyberloafing Terhadap Produktrivitas Karyawan Studi Empiris Pada PT.Pertamina Kantor Cabang Sukabumi

Lestari Damayanti — 2023-08-13

The purpose of this study was to determine the effect of electronic attendance and cyberloafing behavior on employee productivity. The method to be used in this research is to use quantitative research methods with descriptive and associative approaches. Data collection tehniques that will be used by researchers include observation, interviews, questionnaires, and literature studies. The sample of respondents who will be used by the researcher is 32 respondents from the employees of PT.Pertamina, Sukabumi Branch Office. The data analysis technique and is assisted by using the Statistical Product and Service Solution, SPSS. Software. In this study it can be seen that partially, the electronic variables of absenteeism (X1) and cyberloafing behavior (X2) each have a significant effect on employee productivity (Y). simultaneously, electronic attendance (X1) and cyberloafing behavior (X2) have a significant effect on employee productivity (Y). the coefficient value of R²by looking at the R square value of 0,792 or 80,5%.

Keywords: employee productivity; electronic attendance; cyberloafing behavior

Pengaruh Perputaran Piutang,Perputaran Persediaan,Struktur Aktiva,dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021

Harangan Sitorus — 2023-08-13

The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability.

Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.

Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Semarang

Kurnia Mawaddah — 2023-08-13

Motor vehicle tax consists of annual tax and tax once every five years. Taxpayer compliance is the fulfillment of their tax obligations through tax regulations. This study was conducted to obtain information and analyze several causes of changes in taxpayer compliance in Semarang, such as taxpayer knowledge and consciousness, as well as tax sanctions. Research sampling technique with accidental sampling technique. The use of this type of data in the study is primary data. The population in the study includes taxpayers who own and control motor vehicles included in the list at SAMSAT Semarang 1 in 2022. The results of taxpayer knowledge testing showed that it did not have a significant reaction on taxpayer compliance. For the moment, taxpayer consciousness testing and tax sanctions show a significant influence on taxpayer compliance.

Keywords: knowledge, consciousness, sanctions, compliance

Waktu Kerja Fleksibel Dan Supervisi Dalam Meningkatkan Kinerja Karyawan Studi: Sales Eksekutif Pt. Theta Nusantara Jaya Daerah Cianjur Dan Sukabumi

Hasan Wirayuda — 2023-08-13

This study aims to determine whether the application of flexible working time and supervision has an influence and can improve the performance of executive sales employees at PT. Theta Nusantara Jaya Cianjur and Sukabumi areas. The research method used is a quantitative method. The sample in this study were 42 respondents who are sales executives of PT. Theta Nusantara Jaya Cianjur and Sukabumi areas using saturated sampling technique. Data were obtained through a research questionnairewhich was distributed to all samples containing 24 servers regarding the variables of flexible working time, supervision and employee performance, using a differential semantic measurement system. Furthermore, the data that has been obtained will be analyzed with various tests to answer the hypothesis in this study. The results showed that there is a positive and sinificant influence between monitoring variables on employee performance and simultaneously the application of flexible working time and supervision can improve the performance of executive sales employees at PT. Theta Nusantara Jaya Cianjur and Sukabumi areas.

Pengaruh Kesadaran Wajib Pajak Dan Tingkat Pemahaman Wajib Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Samsat Di Kabupaten Lamongan)

Feriza Lucia Islammiyah — 2023-08-13

The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the SAMSAT Office of Lamongan Regency. The sample in this study used non-probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance.

Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance

Analisis Social Media Marketing dan Brand Love terhadap Loyalty Brand Studi Pemasaran Produk Skintific Pada Followers Kawaidollshop

Angellita Zulfa Ferrati Vutri — 2023-08-13

The purpose of this study was to analyze social media maeketing and bran love on brand loyalty of Skintific products to Kawaidollshop Sukabumi instagram followers, to demine the effect of social media marketing on brand loyalty of Skintific product to Kawaidollshop Sukabumi instagram followers, and to demine the effect of brand love on product brand loyalty Skintific on Kawaidollshop Sukabumi followers. The types of research method used by researchers is a quantitative method with associative descriptive appoach. The population in this study amounted to 249 thousand who were instagram followers Kawaidollshop with a sample of 152 respondents. The sampling method uses cluster random sampling. The data analysis technique in this study used IBM SPSS 26 software. The data analysis used was the normality test, multiple linear regression analysis, coefficient of determination test, simultaneous significant test (f test) and partial significant test (t test). The findings in ths study are partially known that social media marketing variables (X1) and brand love variable (X2) each have a positive and significant effect on brand loyalty (Y). Simultaneously, social media marketing (X1) and brand love (X2) have a positive and significant effect on brand loyalty (Y).

Keywords : Loyalty brand, social media marketing, brand love

Pengaruh Kepribadian Narsisme Akuntan Terhadap Praktik Profesi Tidak Etis

Ernia Dwi Anjani — 2023-08-13

This study aims to determine the effect of narcissism personality in an accountant on unethical professional practice. This research uses a quantitative method by distributing questionnaires online to accountants through personal chat or group chat. Data analysis used in this study used multiple linear regression analysis by passing several tests including: Classical Assumption Test and Hypothesis Test. The results showed that the narcissism personality level of accountants at IAI Muda East Java is 7.82, which is relatively low, and the level of unethical professional practice is 15.47, which is low.

Keywords: narcissism, accountant, unethical professional practices

Analisis Marketing Mix Menggunakan Triangulasi Method Pada Pt Lembimjar Neutron Yogyakarta Cabang Tamansiswa

Fernina Putri Wulandari — 2023-08-16

Many strategies can be used to increase sales volume, one of them is marketing mix. This study aims to determine whether the marketing strategy implemented by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch is appropriate and can increase sales volume. This research uses descriptive qualitative research methods. The researcher took an object at a service company, namely PT Lembimjar Neutron Yogyakarta Tamansiswa Branch, which is located on Jl. Tamansiswa, No.96, Wirogunan, Yogyakarta Special Region. This research was conducted on November 5, 2022 - December 10, 2022. The data collection techniques used in this research are interviews and observations. The results of this study indicate that the strategy used by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch uses 7P (product, price, place, promotion, people, physical evidence, and process). Products sold with a variety of school levels and there are special Alumni products. Affordable price. The location used is strategic. Promotion uses various platforms and direct promotion is also carried out. Has staff who are experts in their fields. Adequate facilities and the process of being able to join Neutron is very easy.

Keywords: Strategy, Marketing Mix

Efektivitas Job Design Pada Employee Engegement Terhadap Kinerja Karyawan: Studi Literatur

Muhammad Ade Kurnia Harahap — 2023-08-17

This study aims to analyze the effectiveness of Job Design on Employee Engagement on Employee Performance by means of a literature study. The method used in this research is library research by reviewing some of the results of previous research sourced from domestic and international articles with the support of the Google Schoolars search engine and Mendeley reference analysis. From the results of an analysis of several human resource management literatures that specifically discuss job design and employee engagement on employee performance, all references to previous studies show that job design and employee engagement have a significant effect on employee performance. Job design determines the relationship between managers and employees as well as the relationship between the employees themselves. Because with a clear job design, employee engagement will emerge in employees which will later have an impact on their performance as seen by how employees are fully immersed in their work and organization that are connected both physically, emotionally and cognitively.

Keywords: Employee Engegement, Job Design, Employee Performance, Literature Study.

Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sektor Industri Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2021

Anis Magfiroh — 2023-08-17

Good profit quality reflects sustainable future earnings and represents the true financial performance of the company. This research aims to evaluate and study the impact of capital structure, profit growth, company size, and liquidity on profit quality in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The method used to select the sample is purposive sampling. A total of 35 consumer goods companies were chosen according to predetermined sample criteria. Multiple linear regression analysis was used to analyze the data and processed using IBM SPSS Statistics 22 software. The research results indicate that capital structure has a negative but insignificant impact on profit quality. Profit growth and company size have a positive but insignificant impact on profit quality. Additionally, liquidity has a negative and significant impact on profit quality.

Keywords : Capital Structure, Profit Growth, Company Size, Liquidity, Earnings Quality

Pengaruh Perencanaan Strategi Dan Kinerja Perusahaan Terhadap Keunggulan Bersaing Studi: Perusahaan Provider Operator Sukabumi

Devi Agustini — 2023-08-17

In this study, the aim was to find out whether the implementation of company strategy and performance had an influence on competitive advantage for company provider operators. The research method used in this study is a quantitative method with a sample size of 31 respondents who are Managers, Supervisors and Admins at the Sukabumi Provider Operator Company, using a saturated sampling technique. In obtaining data generated by distributing research questionnaires to all samples with a total of 30 servers regarding strategic planning variables, company performance and competitive advantage, the measurement technique used is the Likert scale. Furthermore, testing of the data that has been obtained with various tests in order to answer the hypothesis in this study. The results in this study indicate that planning has a positive and significant influence between strategy on competitive advantage, and there is a positive and significant influence between company performance on competitive advantage and simultaneously with the implementation of strategic planning and company performance can increase the position of competitive advantage in Provider Company Operators. Sukabumi.

Pengaruh Tarif Pajak, Tingkat Penghasilan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM

Erlita Widiya Putri — 2023-08-17

The biggest source of income in Indonesia comes from the tax sector. The government has begun to intensively optimize sectors that have the potential to contribute to tax revenues, one of which is MSME. Until now, MSME taxpayer compliance is still considered very low. The purpose of this study was to examine the effect of tax rates, income levels, and taxpayer awareness on MSME taxpayer compliance. This research is a type of quantitative research. The data used are primary data using multiple linear regression analysis and processed using the SPSS application. Data collection was carried out by distributing questionnaires directly to each respondent. The sampling technique used was purposive sampling. The sample criteria in this study are MSMEs that have NPWP. A total of 33 MSME actors in the Tegalsari District met the criteria and were used as research samples. The results of this study indicate that income levels and taxpayer awareness have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance.

Keywords: Taxpayer Awareness, Tax Rates, Income Level

Pengaruh Capital Intensity Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021

Evelyn Tio Rizki Hutabarat — 2023-08-17

This study aims to determine and analyze the effect of capital intensity, profitability, and leverage on tax avoidance in companies listed on the Indonesia Stock Exchange in the property and real estate sector during 2019-2021. The research method used is quantitative and uses research variables including "Capital Intensity" (X1), "Leverage" (X2), and "Tax Avoidance" (Y). The sample of companies using purposive sampling method in this study obtained 22 property and real estate companies during the 2019-2021 period. The research data used is secondary data with a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). This study has results that show, a) p-value capital intensity on tax avoidance 0.014 < 0.05; c) p-value leverage on tax avoidance 0.003 > 0.05. Conclusion, capital intensity and leverage can significantly affect the increase in tax avoidance in property and real estate sector companies.

Keywords: Tax Avoidance, Capital Intensity, Leverage, Property and Real Estate

Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya)

Fadia Insyira — 2023-08-17

The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality.

Keywords: Integrity, Audit Quality, Competence, Knowledge

Analisis Strategi Orientasi Pasar Dan Penggunaan Sosial Media Instagram Terhadap Keunggulan Bersaing

Resti Juwita — 2023-08-17

The purpose of this study was to determine the effect of market orientation and social media on competitive advantage. The method used in this research is descriptive, associative method with a quantitative approach. The sampling technique used in this study was Non Probability Sampling (purposive sampling) and saturated sampling (Census). The samples taken in this study were 36 MSME Food and Beverage companies in Sukabumi City. The data analysis technique used in this research is multiple correlation coefficient, determination coefficient test, simultaneous test (f test), multiple linear regression, and partial test (t test) to determine the extent of the influence of the two independent variables under study on the variable. dependent. The results showed that there was a positive and significant influence of the market orientation variable on competitive advantage of 0.907, and there was a positive and significant influence of the social media variable on the competitive advantage variable of 0.944. As well as the positive and significant influence of market orientation and social media in increasing competitive advantage by 0.930 or 90.3%, while the remaining 0.970 or 9.7% is influenced by various factors outside of this study. From these results it can be seen that market orientation variables and social media have a positive and significant effect in increasing competitive advantage, although the most dominant influence on competitive advantage is market orientation.

Keywords: Market Orientation, Social Media, Competitive Advantage

Pengaruh Work-Life Balance Dan Motivasi Kerja Pada Kinerja Karyawan Di PT Pelindo Marine Service

Niswah Brilliantia — 2023-08-17

The company possesses invaluable assets in the form of highly skilled human resources. Issues related to human resources can lead to a decline in employee performance, hindering the achievement of company targets. Several factors can influence employee performance, such as work-life balance and work motivation. This study aims to investigate the impact of work-life balance and work motivation on employee performance at PT Pelindo Marine Service, with a sample size of 56 individuals who have been working for more than 1 year, selected through probability sampling. In this study, respondents' opinions were measured using a Likert scale ranging from 1 to 5, based on statements provided in an online questionnaire. The data used were primary data obtained from employees and analyzed using SmartPLS 4 software. The research findings indicate that work motivation has a positive influence on employee performance. The variable of work-life balance also has a positive influence on employee performance. Higher work-life balance leads to better employee performance. When employees' work motivation increases, their performance also improves.

Keywords: employee performance, job motivation, work-life balance

Pengaruh Lingkungan Kerja, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Karyawan pada Dinas Kesehatan Kota Semarang

Prima Dwi Hastuti — 2023-08-18

This final project is the result of a research test of how much influence the work environment, work discipline and job satisfaction have on employee performance carried out at the Semarang City Health Office as an object. The research method is quantitative through distributing questionnaires which are filled in directly by employees who are referred to as primary data. The population is 200 Health Office employees who get 73 respondents after applying the purposive sampling method with the Slovin formula. The data analysis technique applies Multiple Linear Regression. From the results of testing the hypothesis on employee performance partially it is known that the work environment has a significant positive effect, while work discipline and job satisfaction have an effect but not significant. In improving employee performance, the company is expected to be able to improve the three aspects above so that workers feel more comfortable when completing a job and feel satisfied with the work that has been completed by giving awards or rewards to employees who get achievements. Thus the expertise of workers can increase as expected.

Keywords: Work Environment, Work Discipline, Job Satisfaction, Employee Performance

Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility

Ana Bariroh — 2023-08-21

This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term).

Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility

Pengaruh Strategi Usaha, Inovasi, Dan Fokus Pelanggan Terhadap Kinerja Organisasi Melalui Keunggulan Kompetitif

Apridyta Rachma Aryani — 2023-08-21

This study is based on quantitative research based on the fact that the company's sales have been unstable for several years due to national phenomena. The purpose of research on the problem is to analyze the impact of business strategy on organizational performance. This study used questionnaires or interviews with respondents, measuring variables using intervals. The technique used is descriptive analysis. The results showed that the business strategy variable did not have a significant effect on organizational performance. And competitive advantage cannot affect the company's performance and business strategy. In short, business strategy variables do not affect competitive advantage. In other words, the higher the existing strategic effort, the smaller the influence of new competitive advantage. Using resource-based theory as the main theory, resource-based theory is a theory which states that companies can: Increase competitive advantage. you by developing resources that help you survive in the long term.

Keywords: Competitive Advantage; Organizational performance; Business strategy

Pengaruh Kualitas Sistem, Kualitas Informasi, Dan Kualitas Layanan Terhadap Kepuasan Pengguna Aplikasi Flip (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Jenderal Achmad Yani)

Fitri Adelfi — 2023-08-21

This study aims to determine the influence of System Quality, Information Quality, and Service Quality on User Satisfaction in Flip Applications (Case Study on Students of the Faculty of Economics and Business, Jenderal Achmad Yani University). The analysis technique used in this study was the accidental sampling technique, with 335 samples from 2072 populations directly related to user satisfaction. All respondents filled out the research questionnaire via Google Forms. The results of the study show System Quality significantly negatively affects User Satisfaction with the Flip Application, Information Quality does not affect User Satisfaction in the Flip Applicatio,. Quality of Service has a positive significant influence on User Satisfaction in the Flip Application.

Keywords: System Quality, Information Quality, Service Quality, User Satisfaction

Analisis Rantai Pasok Dan Inovasi Pelayanan Terhadap Daya Saing (Studi Perusahaan Ekspedisi Dikota Sukabumi)

Ilham Maulana — 2023-08-21

This study aims to determine the effect of supply chain and service innovation on the competitiveness of shipping companies in the city of Sukabumi, partially and simultaneously. Respondents used in this study were branch heads, team leaders, and supervisors, totaling 58 people from 15 shipping companies. The research method used in this study is to use a quantitative method with an associative descriptive approach. By carrying out tests, namely the normality test, t-test (partial) t-test (simultaneous). The results in this study show a positive effect simultaneously between supply chain variables and service innovation on competitiveness with results showing that the F count is greater than the F table where the F count value is 74,448, the F table is 3.16. Partially the supply chain has a positive and significant effect on competitiveness, this is evidenced by T count being greater than T table where the T count is 7,136 > T table 2,002. Service innovation has a positive and significant impact on competitiveness, this is evidenced by T count being greater than T table where the value of T count is 2,296> T table is 2,002.

Analisis Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Pada UMKM Di Kabupaten Tangerang

Maria Hulpa — 2023-08-21

This study aims to determine the extent to which financial statements are implemented based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) used by MSMEs i Tangerang Ragency. This research is a descriptive qualitative research through observation, interviews and documentation. The research subject were the MSME owners selected in Tangerang Regency, namely Ali Lubis UMKM, Jaya Pancing UMKM, and Sayur Mayur UMKM. The type of data used is primary and secondary. Data analysis techniques use data reduction, data display and conclusion. The results of the study show that SMEs in Tangerang Regency have implemented SAK EMKM in it, but sre not fully in accordance with SAK EMKM. Constraints in the implementation of SAK EMKM â€“based financial reports are due to internal factors, namely lack of understanding, discipline and time constraints in preparing reports. While the external factors are because there is no supervision of the financial reports that business entities make and there is no socialization about SAK EMKM.

Keywords: Financial Accounting, SAK EMKM, UMKM

Pengaruh Content Marketing dan Online Customer Review di TikTok Terhadap Keputusan Pembelian Produk Sabun Cuci Muka Garnier.

Nabila Ayu Kristina — 2023-08-21

Technology that is growing rapidly, especially in the field of social media, provides many opportunities forbusiness people as a marketing medium for company products so that they can be recognized by the wider community, one of which is the TikTok application. The purpose of this study is to find out whether content marketing and online customer reviews on TikTok influence the purchasing decision of Garnier face wash products. The research sample consisted of UPN Veterans East Java students who have a TikTok account and havepurchased Garnier face wash, a total of 72 respondents, using a purposive sampling method. Data collection method used is a questionnaire. There were 72 respondents who were then analyzed using Partial Least Square (PLS). The results of this study indicate that content marketing has a positive influence on purchasing decisions and online customer reviews also have a positive influence on purchasing decisions.

Keywords: Content Marketing; Online customer reviews; Buying decision.

Analisis Rasio Likuiditas Dan Rasio Leverage Terhadap Rasio Profitabilitas Perusahaan Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia

Dede Hertina — 2023-08-23

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari rasio likuiditas dan rasio leverage terhadap rasio profitabilitas pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia, yang kemudian ditentukan menggunakan teknik purposive sampling dengan beberapa kriteria, sehingga menghasilkan 12 perusahaan pembiayaan sebagai responden. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan Eviews 12. Dari hasil pengujian hipotesis yang dilakukan, ditemukan jika rasio likuiditas berpengaruh negatif terhadap rasio profitabilitas secara parsial. Kemudian, rasio leverage terbukti tidak memiliki pengaruh signifikan terhadap rasio profitabilitas. Terakhir, uji hipotesis secara simultan yang dilakukan menunjukkan jika rasio likuiditas dan rasio leverage berpengaruh secara signifikan terhadap rasio profitabilitas.

Kata Kunci: Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas, Perusahaan Pembiayaan

Peran Trust dalam Memediasi Pengaruh Perceived Ease of Use dan Perceived Usefulness Terhadap Online Repurchase Intention

Ni Luh Putu Widya Sawitri — 2023-08-26

Online Repurchase Intention is an individual's intention to buy or reuse online something that has previously been purchased or used. This study aims to explain the effect of perceived ease of use and perceived usefulness on online repurchase intention with trust as a mediating variable. This research was conducted in Denpasar. The population of this research is people who have previously u transacted through Shopee e-commerce. The sampling technique used in this study is purposive sampling method, with 157 respondents. Data collection methods using google form questionnaire. Data analysis technique used is path analysis to determine the relationship between two variables and Sobel Test to determine the role of mediation. The results of this study found that perceived ease of use and perceived usefulness have positive and significant effect on trust and online repurchase intention, trust have a significant positive effect on online repurchase intention and trust mediated the perceived ease of use and perceived usefulness of online repurchase intention. Shopee needs to improve several aspects in order to increase online repurchase intention such as clarity and ease in understanding the usage procedures, lower product prices, increase user loyalty and increase innovation and promotion.

Keywords : online repurchase intention, perceived ease of use, perceived usefulness, trust.

Moderasi Reward Pada Pengaruh Sistem Akuntansi Manajemen Dan Pengukuran Kinerja Terhadap Kinerja Manajerial (Studi Kasus Perusahaan Bumn Di Kota Medan)

Fadillah Anwar — 2023-08-26

The purpose of this study was to determine the relationship between Managerial Performance (Y) and the Influence of Rewards (X1), Management Accounting Systems (X2), and Performance Measurement (X3). The research method used is descriptive quantitative. The Likert scale is used to assess factors and methods of collecting data through surveys. A total of 30 BUMN companies in Medan City were sampled for the population of BUMN companies in the city in this study. Partial Least Square-Structural Equation Modeling (PLS-SEM), which was performed using SmartPLS version 3.0 software, is the data analysis method used in this study. The research findings show that the reward variable partially has a positive and significant effect on managerial performance. The management accounting system variable partially has a positive and significant effect on managerial performance. The performance measurement variable partially has a negative and insignificant effect on managerial performance.

Keywords: Reward, Management Accounting System, Performance Measurement and Managerial Performance

Pengaruh Brand Image Dan Brand Ambassador Terhadap Keputusan Pembelian Sabun Muka Garnier Pada Mahasiswa di Surabaya

Achmad Dhani Winarno — 2023-08-26

The reason of this ponder was to discover out how brand picture and brand envoys impact the choice to buy Garnier facial cleanser for understudies in Surabaya. This investigate strategy is quantitative by taking a test of 110 respondents. The populace in this think about were understudies in Surabaya. Whereas the test in this ponder was taken by nonprobability testing strategy with accidental examining strategy. The test comprised of respondents who had acquired Garnier facial cleanser. The information utilized in this consider are essential information and auxiliary information. The investigation procedure utilized in this inquire about is (PLS) with legitimacy test, unwavering quality test and speculation test. The comes about of this think about demonstrate that brand picture incorporates a noteworthy (positive) impact on buy choice. Brand envoy has no noteworthy (positive) impact on acquiring choices.

Keywords: Brand Image Brand Ambassador, Purchase Decision

Pengaruh Persepsi Risiko dan Kepercayaan Terhadap Minat Beli Konsumen E-Commerce Blibli.com di Sidoarjo

Dewi Fathika Sari — 2023-08-26

This research intends to ascertain how perceived risk and trust affect Sidoarjo users of the Blibli.com e-commerce site's desire to make a transaction. Purposive sampling is a form of quantitative methodology that was utilized in this investigation. 104 respondents make up the study sample. Users who reside in Sidoarjo and Blibli.com e-commerce users were given questionnaires as part of this research's data collection. The answers of the questionnaire have been deemed valid and trustworthy, and the Partial Least Square (PLS) model was utilized as the study's analytical tool. The findings of this research show that perceived risk has a positive and large impact on the purchase intentions of Blibli.com e-commerce customers, and trust has a positive and significant impact as well. Constructive suggestions that can be considered in buying interest are that Blibli.com needs to focus on providing clear price information, price comparison features with competitors, special program discounts, lowest price guarantees, and loyalty programs to reduce consumer risk perceptions. In addition, Blibli.com must improve customer service, personalized experience, delivery process, transparency, product quality, ease of return, and e-commerce technology innovation to create sustainable trust in providing satisfaction to customers. Future research can consider other variable factors that can influence purchase intention so that research results become more comprehensive and better.

Keywords: Purchase Intention, Perceived risk, Trust.

Peran Kepemilikan Institusional Sebagai Variabel Moderasi Dalam Pengaruh ROA, CR, Dan DER Terhadap Tax Avoidance

Fernanda Putri Lizara Sampurno — 2023-08-26

Penelitian ini untuk lebih memahami bagaimana kepemilikan institusional mempengaruhi penghindaran pajak, penelitian ini akan menguji hubungan antara ROA, CR, dan DER. Metodologi dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah perusahaan non consumer cyclicals yang terdaftar di BEI antara tahun 2019 dan 2021. Pengambilan sampel menggunakan pendekatan purposive sampling, dan hasilnya adalah 44 sampel. Dalam penelitian ini, SEM PLS digunakan untuk mengevaluasi hipotesis dan software Smart PLS 3.0 digunakan untuk pengujian. Hasil pengujian hipotesis menunjukkan bahwa ROA membawa pengaruh arah negatif serta signifikan terhadap penghindaran pajak. CR dan DER membawa pengaruh arah negatif tetapi tidak signifikan terhadap penghindaran pajak. Kepemilikan Institusional tidak mampu memoderasi dampak ROA, CR dan DER.

Keywords: Return On Assets; Current Ratio; Debt to Equity Ratio; Penghindaran Pajak; Kepemilikan Institusional

Pengaruh Pandemi, Restrukturisasi, Dan Pinjaman Agunan Terhadap Kepuasan Pengusaha Mikro PT Pegadaian Cabang Pringgan

Fernando Fernando — 2023-08-26

This study was conducted at Pt Pegadaian Pringgan Branch. The purpose of this study was to examine the effect of the pandemic, restructuring and collateral loans on the satisfaction of microentrepreneurs at PT. Pringgan Branch Pawnshop. The approach in this study is a quantitative approach. This type of research is a quantitative descriptive research. The population was 250 personnel employees and the sample was 71 personnel employees. Sampling technique Using Simple Random Samplin. Data collection using questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression anÃ¡lisis. The conclusion of this study states that the pandemic has a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Restructuring significantly affect the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the value of GIS <0.05. Collateral loans have a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Simultaneously with the pandemic, restructuring and collateral loans had a significant effect on the satisfaction of microentrepreneurs fostered by PT Pegadaian, where the Sig value was < 0.05. Adjusted value of RSquare is 0.733 or 73.30%, meaning that the research variables contribute greatly in explaining the satisfaction of micro entrepreneurs fostered by Pt Pegadaian at 73.30% while the remaining 26.70% is influenced by other factors outside this study.

Keywords: Collateral loans, Pandemic, Restructuring, Satisfaction of Microentrepreneurs.

Pengaruh Kepercayaan Dan Kualitas Pelayanan Terhadap Minat Beli E - Commerce Lazada Di Surabaya

Indah Irawan — 2023-08-26

This study aims to determine the effect of trust and service quality on purchase intention on the site ecommerce lazada in Surabaya. This research includes quantitative research using primary data by distributing questionnaires to 60 respondents who are Lazada consumers in Surabaya. The population used in this research is all consumer usersEcommerce Lazada in Surabaya and the samples used were 60 consumers using E-Commerce Lazada in Surabaya. Sampling using purposive sampling technique. The data analysis technique in this study used PLS-SEM and data processing used the smartPLS 3.0 software program. Based on the test results, the greater consumer trust and service quality have a significant effect on purchase intention. Based on the hypothesis test, the variables of trust and service quality have a positive effect on consumer buying interest. It can be concluded that the higher the value of consumer trust and service quality, the consumer's buying interest will increase.

Keywords : Consumer Trust, Service Quality, Repurchase Intention

Pengaruh Struktur Modal, Kebijakan Dividen, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2018-2021)

Jessi Charina Sembiring — 2023-08-26

The purpose of this study to describe the effect of capital structure, dividend policy, liquidity, solvency and profitability on company value (case study of manufacturing companies in the food and beverage production sub-sector listed on the IDX in 2018-2021). The method implemented in the research is quantitative through purposive sampling, in the form of 11 manufacturing companies in the food and beverage production sub-sector listed on the Indonesia Stock Exchange in 2018-2021. Based on partial test, yhe results show that Capital Structure has no partial effect on firm value. Dividend Policy has no partial effect on firm value. Liquidity has no partial effect on firm value. Solvency has a partial effect on firm value. Profitability has a partial effect on firm value. Based on simultaneous test, Capital Structure, Dividend Policy, Liquidity, Solvency and Profitability have a simultaneous positive and significant impact on firm value with coefficient of determination of 26.9%.

Keywords : Capital structure, dividend policy, liquidity, solvency, profitability, firm value

Implementasi Sistem Remunerasi Dan Motivasi Ekstrinsik Terhadap Semangat Kerja Karyawan Pada PT Sinar Sosro KP Sukabumi

Naufal Agung Ferdiana — 2023-08-26

Based on the results of observations it was found that employee morale has decreased as seen from employee absentee level data, the average employee absentee level in 2022 is 0.57% or less than 1%. This study aims to calculate and describe the effect of the variable remuneration system and extrinsic motivation on the morale of the employees of PT Sinar Sosro Sukabumi Sales Office. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used a non-probability sampling technique or saturated samples. The samples taken in this study were 53 employees. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination test and partial hypothesis testing (t test) and simultaneously using the F test. The results of the research based on the results of the t test of 3,007 indicate that the remuneration system variable has a significant positive effect on employee morale, while the extrinsic motivation variable has a significant positive effect on employee performance variables with a result of 3,970. Based on the results of the F test of 12,430, it shows that the variable remuneration system and extrinsic motivation simultaneously have a significant influence on employee morale.

Keywords: Remuneration System, Extrinsic Motivation, Employee Morale

Pengaruh Profitabilitas, Free Cash Flow, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Sub Sektor Perbankan Yang Terdaftar Di BEI 2017-2021)

Reza Nurfaradila — 2023-08-28

This study aims to examine and analyze the effect of profitability, free cash flow, firm size and dividend policy on firm value. The population in this study were 46 companies registered on the IDX and using a purposive sampling technique, a sample of 10 companies was obtained and there were 5 periods starting from 2019 to 2021, a total sample of 50 is obtained. From the analysis of the results of the research, it shows that profitability and company size affect firm value and free cash flow and dividend policy do not affect firm value. Then the F test simultaneously shows that the variable profitability, free cash flow, company size and dividend policy together have a significant effect on firm value

Keywords: Profitability, Free Cash Flow, Company Size, Dividend Policy, Firm Value.

Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)

Nur Anita Chandra Putri — 2023-08-29

The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance.

Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance

Analisis Pengaruh Economic Value Added (EVA), Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Market Value Added (MVA)

Luthfiyani Zahrah Alfairah — 2023-08-29

This study aims to find out the influence of EVA, ROA, and ROE on MVA both partially and simultaneously on companies listed in the highway, airport, port, and allied products sub-sector on the Indonesian Stock Exchange in 2017-2021. The sum of EVA, ROA, and ROE as free variables (independent), while MVA variables as bound variables dependent). The population in this study is listed in the Sub-sector of toll roads, airports, ports, and allied products on the Indonesia Stock Exchange from 2017-2021. Three companies used samples. The sampling technique used in this study was purposive sampling. The data analysis technique used is descriptive statistics. The results of the data obtained will be processed using IBM SPSS 26. Research results show that EVA partially has no significant relationship with MVA, while ROA and ROE have significant relationships with MVA. And EVA, ROA, and ROE simultaneously have no effect on MVA. The results of this study are expected to provide new knowledge to readers. Especially investors who will start investing are expected to pay attention to other factors besides EVA, ROA, and ROE.

Keywords: Economic Value Added, Return On Assets, Return On Equity, Market Value Added, IBM SPSS 26

Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi

Noer Siti Zahara — 2023-08-29

This study aims to determine the effect of Academic Information System Quality, Information Quality and Service Quality on Student Satisfaction in the Accounting study program at the Faculty of Economics and Business, Jenderal Achmad Yani University. This study uses quantitative data with a descriptive-associative approach. The analysis technique used is Probability Sampling and Simple Random Sampling with 305 samples from a population of 1,283 active students of the Accounting study program class of 2017-2022. The research data was obtained directly from the original source from the Google form by distributing questionnaires to respondents online. The results showed that partially the Quality of Academic Information Systems had a negative and significant effect on Student Satisfaction, while Information Quality had a positive and significant effect on Student Satisfaction and Service Quality had a positive and significant effect on Student Satisfaction. While simultaneously the Quality of Academic Information Systems, Information Quality and Service Quality have a significant effect on Student Satisfaction.

Keywords: Academic Information System Quality, Information Quality, Service Quality

Reaksi Pasar Saham di Indonesia terhadap Keterbukaan Informasi Terkait Transaksi Afiliasi

Olivia Sirait — 2023-08-29

Affiliated transaction or also known as related party transaction (RPT) refers to a transaction involving two or more parties with a special or related relationship. Due to this relationship, the transactions may not be conducted according to the arm's length principle or cause a potential agency problem. Therefore, information disclosure to the public is necessary to provide a material information regarding affiliated transactions and as a key aspect of adhering to principles of good corporate governance. The aim of this study is to analyze whether there is a significant and positive impact on Indonesian stock market, in response to the RPT Announcements by issuers in Indonesia. Despite the prevalence of affiliated transactions among group companies in Indonesia, there is little research focused on the impact of RPT announcements on stock market reactions in Indonesia. Using event study as the method, in this study assess whether stock prices adjust in a timely manner upon the arrival of new public information. The results indicate that there is a significant and positive average abnormal return on the third trading day before RPT Announcement, and a significant and negative average abnormal return on the fourth trading day after RPT Announcement.

Keywords: Stock market reaction, RPT announcement, affiliated transaction, event study

Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes

Widha Fitria — 2023-08-29

One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKMâ€™s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance.

Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.

Pengaruh Brand Image Dan Celebrity Endorser Terhadap Keputusan Pembelian Compact Powder Pixy (Studi Kasus Pada Mahasiswa Aktif Yang Ada di Surabaya)

Yuzy Febriyanti Ardi — 2023-08-29

Penelitian tersebut mempunyai tujuan guna memahami dampak brand image dan celebrity endorser bagi keputusan dalam membeli bedak Pixy di kalangan mahasiswa aktif di Surabaya. Penelitian tersebut menerapkan metode kuantitatif dengan mengambil responden sebanyak 110 responden yang diidentifikasi menerapkan teknik sampling berbasis pedoman Ghozali. Populasi penelitian tersebut adalah mahasiswa aktif di Surabaya. Teknik pengumpulan informasi yang dipergunakan dalam penelitian tersebut ialah non-probability sampling dengan purposive sampling. Sampelnya adalah orang-orang yang membeli dan menggunakan produk bedak padat Pixy secara online maupun offline. Penelitian tersebut mempergunakan data primer dan sekunder. Penelitian tersebut menerapkan teknik analisa yakni (PLS) dengan uji validitas, uji reliabilitas dan uji hipotesis. Hasilnya menunjukkan bahwasanya brand image memiliki dampak positif yang signifikan bagi keputusan pembelian. Celebrity endorser memiliki dampak positif yang signifikan bagi keputusan pembelian.

Pengaruh Lingkungan Kerja Non Fisik, Stres Kerja Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bagian Produksi Pada PT. Mustika Agung Sawit Gemilang Kab.Indragiri Hulu

Sri Bulandari — 2023-09-02

The Effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu Under the guidance of Prof. Dr. B. Isyandi, SE, MS and Dr. Machasin, M.Sc.This study aims to determine and analyze the effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu. The method used in this research is quantitative. The types and sources of data in this study are primary data obtained from empirical research results through distributing questionnaires to employees who are sampled, the sample in this study is 120 people. The analysis technique used is the SPSS for windows program. The results of this study also show below: (1) Non-Physical Work Environment has a significant effect on Turnover Intention. (2) Job Stress has a significant effect on Turnover Intention. (3) Job Satisfaction has a significant effect on Turnover Intention.

Keywords: Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention

Analisa Performasi Terhadap Implementasi Pengelolaan Pelanggan Bisnis (Korporasi) Melalui Metode Balance Scorecard Pada Divisi Enterprise PT.Telkom Indonesia (Persero), Tbk Indonesia (Persero), Tbk

Ratna Sitorus — 2023-09-02

This study analyzes the performance of the implementation of business (corporate) customer management in the Enterprise Division of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk using the Balance scorecard method. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. The purpose of this study is to see how the implementation of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk's business customer management implementation, as a customer-oriented business strategy so that it can adapt to changes in the telecommunications industry that take place very quickly. From the results of the study, it was found that the performance analysis of the implementation of business customer management of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk, using a balance scorecard showed a Positive Value (GOOD), where from a financial perspective it was obtained that the achievement of Rev 106% of the target (period of 2022) and the value of sales achievement of 122% of the target (period of 2022), the perspective of customers with one of the main parameters is the achievement of the CSLS index (customer loyalty index) worth 83.4%, the perspective of internal business processes is carried out by implementing a number of Business Process Digitalization so that it is more compliant and effective (lean), and the perspective of active learning and growth is carried out through Knowledge Sharing and Success Story to accelerate HR learning, so that in general BSC performance is above 100%, which is very potential to maintain business sustainability and capital to continue to carry out growth strategies.

Keywords: Customer management, business (corporate) customer, balance scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective.

Pengaruh Lingkungan Kerja Dan Fleksibilitas Kerja Terhadap Komitmen Organisasi Pada Driver Maxim

Reichan Maulana Putra Isna — 2023-09-02

This study aims to determine the effect of the work environment and work flexibility on organizational commitment (an empirical study on 5 Maxim-bike Driver Communities in Sukabumi City). The research approach used is a quantitative approach. Multistage Cluster Sampling sampling method. The samples taken were 63 respondents in 5 communities. The results of this study indicate that the work environment has a positive and significant influence on organizational commitment and work flexibility also has a positive and significant influence on organizational commitment in the 5 Maxim-bike Diver Communities in Sukabumi City.

Keywords: work environment, work flexibility, organizational commitment, Maxim

Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021

Nanci Tesalonika Sianturi — 2023-09-02

This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study.

Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability

Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Di Desa Kaligrejeng Kecamatan Wonotirto Kabupaten Blitar

Shinta Dayang Nabilla — 2023-09-02

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, partisipasi masyarakat terhadap pengelolaan keuangan desa di desa Kaligrenjeng Kecamatan Wonotirto Kabupaten Blitar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini adalah perangkat desa dan masyarakat setempat. Metode pemilihan sampel menggunakan purposive sampling sehingga mendapatkan 97. Metode analisis data menggunakan analisis regresi linier berganda dan menguji validitas dan reabilitas kualitas kuesioner dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan, secara parsial variabel transparansi berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan t_hitung4.106. Secara parsial variabel akuntabilitas berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan t_hitung5.614. Secara parsial variabel Partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.16 dan t_hitung sebesar 2.449. Kesimpulan, transparansi dan akuntabilitas dan partisipasi masyarakat secara parsial berpengaruh terhadap pengelolaan. Adapun secara simultan transparansi, akuntabilitas dan partisipasi masyarakat berpengaru terhadap pengelolaan keuangan desa.

Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Desa

Efektivitas Pengelolaan Dana Kelurahan Dalam Mewujudkan Good Governance Pada Kelurahan Sei Rengas Permata Kecamatan Medan Area Kota Medan

Muhammad Ikhsan Fadillah — 2023-09-02

In the sub-dictrict Sei Rengas Permata area, kelurahan funds are used for community development and empowerment. In fact, development in the Sei Rengas Permata Village Area has not yet seen its maximum. From the results of the activities carried out in the Sei Rengas Permata Village, it was found that problems arose in the management of the urban village budget, especially in infrastructure development, whose achievements were only seen to be still below 50%. And in the community empowerment budget classification section, it is necessary to have activities that are more useful and do not cost too much money. Giving funds to the sub-district is so large that there needs to be a big responsibility for the sub-district government. Therefore, the sub-district government must be able to apply planning principles appropriately in accordance with Permendagri Number 130 of 2018 concerning planning, implementation, administration, reporting and accountability. In this study, the type of research that will be used is descriptive research method with a qualitative approach and uses a purposive sampling technique which aims to find out how social interaction occurs. Data collection techniques in this study used interview, observation, and documentation techniques. As for the process of data analysis techniques carried out in qualitative research, namely data collection, data reduction and drawing conclusions. Based on the results of research and discussion it can be concluded that the level of achievement of program results has not been effective. However, in the management of village funds in the Sei Rengas Permata Village, management has been carried out in accordance with the principles of good governance such as transparency, accountability, and participation.

Keywords: Village Fund Management, Good Governance

Pengaruh Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Dan Earning Per Share Terhadap Peringkat Obligasi

Risfa Aryani Putri — 2023-09-03

The purpose of this study is to determine the effect of Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS) on Bond Ratings in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for 2021-2022 for 32 quarters. The samples used were 32 out of 48 samples with purposive sampling techniques. The data analysis technique uses multiple linear regression analysis with data processing using SPSS 25 software. The results showed a variable relationship between Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), and Earning Per Share (EPS) to Bond Rating of 0.670 (strong). Cash Ratio positively affects the Bond Rating of 0.406 or 40.6%. Gross Profit Margin (GPM) negatively affects the Bond Rating by 0.100 or 10%. The Debt To Equity Ratio (DER) negatively affects the Bond Rating by 0.001 or 0.01%. Earnings Per Share (EPS) negatively affects a Bond Rating of 0.005 or 0.05%.

Keywords: Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS), Bond Rating.

Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak?

Tarisma Indri Ardianti — 2023-09-03

ABSTRACT

This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that audit quality has a significant positive impact on tax avoidance, independent commissioners have a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance.

Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance

Analisis Peran Online Customer Review Dalam Memediasi Hubungan Online Customer Rexperience Terhadap Peningkatan Marketplace Rating

Utami Qaulan Tsaqila — 2023-09-03

Keywords: Marketplace, Marketplace Rating, Online Customer Experience, Online Review

Evaluasi Program Pengadaan Armada Angkutan Sampah Tahun 2021 (Studi Dinas Lingkungan Hidup Kota Palopo)

Muh.Sudarmono Rahim — 2023-09-03

Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik program pembelian armada sampah tahun 2021 berjalan (Studi pada Dinas Lingkungan Hidup Kota Palopo). Metode deskriptif digunakan untuk jenis penelitian kualitatif ini. Pengamatan, percakapan, dan catatan tertulis digunakan untuk mendapatkan informasi. Pengetahuan ini didapat dari kajian literatur, observasi, dan wawancara dengan orang-orang yang bekerja di Badan Lingkungan Hidup. Kota Palopo membutuhkan program pengelolaan sampah agar masalah cara penanganan sampah dapat teratasi. Hasil kajian menunjukkan bahwa kebijakan dalam program pengembangan kinerja pengelolaan sampah untuk komunikasi yang dibangun oleh dinas terkait, khususnya pelaksana program di Dinas Kebersihan, belum berjalan dengan baik. Selain itu, program tersebut tidak memiliki sumber daya yang cukup, terutama orang, yang membuatnya lebih sulit untuk mencapai tujuannya. Masalahnya, bangunan dan infrastruktur tidak sesuai dengan program yang sedang dimulai. Tentang seberapa banyak pelaksana program khususnya Dinas Kebersihan Kota Palopo mau dan mampu bekerja sama agar program dapat terlaksana dengan baik. Untuk pengelolaan limbah.

Kata kunci : Program, Armada Angkutan Sampah

Pengaruh Transparansi Dan Akuntabilitas Keuangan Terhadap Pengelolaan Keuangan Bumdes Di Kecamatan Pacet

Salsabilla Ayu Wishmilia — 2023-09-03

This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management.

Keywords: Transparency, Financial Accountability, Financial Management, BUMDes

Strategi Perencanaan Sumber Daya Manusia (SDM) Dengan Metode Analisis SWOT Di Bank BUMN X (Salah satu Bank BUMN Terbesar Di Indonesia)

Rizki Anugrah Wibowo — 2023-09-03

This study aims to find out how the human resource planning strategy is carried out by one of the state-owned banks (BUMN). This BUMN bank is one of the largest banks in Indonesia and has good credibility in Indonesia. So in this study analyzed whether existing human resources are effective or not. The type of research conducted is Field Research which is descriptive in nature, namely research that describes human resource planning strategies in an effort to improve employee performance. Data collected by means of interviews, observation, and documentation. The data analysis technique used is descriptive qualitative analysis combined with the SWOT analysis approach. The results of the research explain that in human resource planning there are several stages in the process of procuring new employees. And during the course of its business activities, the company sees the strengths, weaknesses, opportunities and threats that at one time can be profitable or vice versa will be detrimental to the company.

Keywords: Human Resource Planning; SWOT analysis

Pengaruh ROA, ROE, NPM, Dan EPS Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Tercatat Pada Bursa Efek Indonesia Tahun 2019-2021

Muhammad Habibulloh — 2023-09-15

The purpose of this study was to determine the effect of roa, roe, npm, and eps on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research methods. For the data to be studied using the purpose sampling technique with the data source used is secondary data. The population used in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2019 to 2021. The results of this study are 1) ROA has no effect on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. 2) ROE has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 3) NPM has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 4) EPS has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021.

Pengaruh Penerapan Isak 35 Terhadap Kualitas Laporan Keuangan Organisasi Sektor Publik

Diaz Rizka Canda Anggraini — 2023-09-15

This research was conducted to examine the effect of the Application of ISAK 35 on the Quality of Reports of Public Sector Financial Organizations at Educational Foundations in Wringinanom District. This study used quantitative methods with data collection instruments in the form of questionnaires. The population of this study is the management of the Education Foundation in Wringinanom District. Sampling with the criteria of respondents is the chairman of the foundation, deputy chairman of the foundation, secretary of the foundation, and foundations with funds obtained as many as 52 respondents from 13 foundations. Data analysis used in the study included: descriptive analysis, classic assumption test, multiple linear regression analysis, and hypothesis testing using SPSS 27. The results showed that the implementation of ISAK 35 had a significant effect on report quality.

Keywords: Application of ISAK 35, Quality of Financial Reports. Public Sector Organization, Educational Foundation.

Pengaruh Sistem Pengendalian Manajemen Dengan Four Lever’s Of Control Model Terhadap Kinerja Karyawan Di Perusahaan Manufaktur Kota Semarang Dengan Tingkat Kreativitas Sebagai Variabel Mediasi

Karyn Natasha Budianto — 2023-09-15

This study attempts to ascertain the impact of the management control system with the levers of control model, which comprises belief systems, boundary systems, diagnostic systems, and interactive systems on employee performance with a mediating variable, namely the degree of employee creativity. This form of research, which is quantitative, makes use of primary data collected by sending questionnaires to industrial businesses in Semarang, Central Java, through Google Form. 84 firm managers, including top and intermediate managers, participated in the survey as respondents. Based on the probability sampling approach, sampling was computed. Three different multiple linear regression techniques were used in this study to test three different hypotheses: (1) the effects of management control systems on worker productivity; (2) the effects of management control systems on worker creativity; and (3) the effects of management control systems and creativity as mediating factors on worker productivity. The results of this study show that the management control system, which consists of components of the belief system and interaction system, has a substantial impact on improving employee performance and creativity. Employee productivity and creativity are unaffected by this, and neither are the boundary system and diagnostic system characteristics. The creative variable also has the power to limit the management control system's effect on employee performance.

Keywords : Belief Systems, Boundary Systems, Interactive Control Systems, Diagnostic Control Systems, and Creativity

Pengaruh Leverage, Efisiensi, Dan Ekonomi Makro Terhadap Kebijakan Deviden Perusahaan Listing Sri-Kehati Indeks

Kevin Bambang Setiawan — 2023-09-15

This study aims to analyze the factors that influence dividend policy, namely leverage, efficiency and macroeconomics in 20 companies that carry the green concept (SRI) listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique in this study was purposive sampling method and 100 samples were obtained. The analytical method used is multiple linear regression analysis. The results of this study indicate that efficiency has an effect on dividend policy, while leverage and macroeconomic factors have no effect on dividend policy.

Keywords: Leverage, Efficiency, Macroeconomics and Dividend Policy

Pengaruh Kualitas Produk Dan Pemasaran Viral E-Wom Terhadap Keputusan Pembelian Produk Hand Body Lotion Marina

Lisa Maratus Solikhah — 2023-09-15

The increase in internet users has made consumers pay more and more attention to the products to be purchased, one of which is body care, namely hand body lotion, which is experiencing an increasingly difficult level of competition due to being one of the body treatments needed by consumers in caring for their skin. This study aims to determine the effect of product quality and E-Wom viral marketing on purchasing decisions for Marina Hand Body Lotion products. The study was conducted on 70 respondents who were UPN Veterans East Java students who had used or purchased Marina Hand Body Lotion products by collecting questionnaire data and were selected using a non-probability sampling method with a porposive sampling technique. The data is distributed and collected and then processed using the Partial Least Square (PLS) analysis technique. The results of the study explain that product quality has a significant positive effect on purchasing decisions for Hand Body Lotion Marina products and E-Wom viral marketing has a positive effect on purchasing decisions for Hand Body Lotion Marina products.

Keywords: Product quality; Electronic Word of Mouth; buying decision; body care; E-Wom

Pengaruh Fashion Influencer Terhadap Warna Busana Generasi Z

Monica Ester — 2023-09-15

Color selection is an important aspect when it comes to purchasing clothes, but there are not many studies linking color in fashion and marketing science. This study analyzes the influencer's attributes on the perceived character of followers so the creation of perceived customer value is established to find purchase intentions, and clothing color preferences in Indonesianâ€™s Generation Z. With a sample size of 388 respondents, the researchers utilized a quantitative descriptive strategy to gather primary data by having survey participants fill out questionnaires. The Structural Equation Model (SEM) approach would then be used to examine the data that was gathered. The results prove that not all variables positively influence purchase intention in clothing color preference and the most desirable clothing colors is pink, blue, and yellow. In order to avoid product waste and improve marketing effectiveness, marketing professionals can use this research as a useful resource when choosing the color of apparel to be produced.

Keywords: fashion color, generation Z, influencer marketing, purchase intention, social media

Pengaruh Aruskas, Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Subsektor Makanan Dan Minuman Periode 2017-2021

Rio Yulian Pradipta — 2023-09-15

The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. According to the test results, profitability has a positive impact on stock returns whereas investment cash flow has no impact and liquidity has a negative impact.

Keywords: cash flow, liquidity, profitability, stock return

Peran Organizational Citizenship Behavior Dalam Memediasi Pengaruh Transformational Leadership Terhadap Innovative Work Behavior (Studi Pada Dinas Kesehatan Kota Bandung)

Maria Apriliyanti Ningrum — 2023-09-17

The government encourages innovation in local governments. The success of organizational innovation is certainly inseparable from the innovative work behavior of its employees. To improve innovative work behavior, many factors influence. The purpose of this study is to determine the role of organizational citizenship behavior that mediates the influence of transformational leadership on innovative work behavior. Sample collection is carried out by random sampling and is cross sectional. Using the Slovin formula, a sample of 83 people from a population of 847 was obtained. Based on the test results, it was found that Transformational leadership (β = 0.632; t = 5.654; p-values = 0.000), had a positive and significant effect on innovative work behavior, Transformational leadership (β = 0.734; t = 18.946; p-values = 0.000), positive and significant effect on organizational citizenship behavior, Organizational citizenship behavior (β = 0.761; t = 7.339; p-values = 0.000), positive and significant effect on innovative work behavior and Organizational citizenship behavior (β = 0.558; t = 7.746; p-values = 0.000), as mediator variables have a positive and significant effect on the causal relationship between transformational leadership with innovative work behavior. The magnitude of the model's prediction power with an R-Square score, which is 0.743 for innovative work behavior and 0.538 for organizational citizenship behavior. Thus, transformational leadership has a positive effect on innovative work behavior both directly and through organizational citizenship behavior.

Keywords: Innovative Work Behavior, Organizational Citizenship Behavior, Transformational Leadership

Pengaruh Persepsi Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Cat Nippon Paint (Studi Pada Pelanggan Cat Nippon Paint Di Gresik)

Muliawan P. Ashari — 2023-09-17

When companies experience an increase in sales, it leads to profitability and sustains their business. One of the strategies is to improve product quality and setting appropriate pricing strategies. Enhancing product quality is necessary to retain customers and can also encourage other consumers to purchase the offered products. The objective of this study is to examine the influence of price perception and product quality on the purchasing decisions of Nippon Paint in Gresik. The population for this research was sampled using nonprobability sampling with a convenience sampling technique, with a total of 100 respondents. Data was collected using a questionnaire. Multiple linear regression analysis using IBM SPSS Statistics 22 was employed as the analytical technique in this study. Based on the test results, price perception has a significant influence on purchasing decisions, indicating that customers’ perception of the price plays a significant role in their decision making process. On the other hand, the study found that promotions have a non-significant impact on purchasing decision.

Keywords: price perception; product quality; purchasing decision

Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Propertydan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

Muzaiyanatul Ummah — 2023-09-17

Property and real estate is a sector that has an important role in the economy in Indonesia. The purpose of this study is to determine the effect of the variables on profitability, leverage, and market ratio on stock prices in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX), totaling 80 companies. The sampling technique chosen was by using a purposive sampling technique so that a sample of 50 companies was obtained. The data analysis method used is multiple linear regression analysis with the Statistical Package for the Social Sciences (SPSS) program. The results of the study show that a) Profitability has a significant positive effect on stock prices b) Leverage has no significant or negative effect on stock prices c) Market Ratio has a significant positive effect on changes in stock prices.

Keywords: Stock Price, Profitability, Leverage, and Market Ratio

Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung

Nanda Akbar Wijaya — 2023-09-17

The use of the full costing method in calculating the cost of production is more precise and accurate. This is because the full costing method includes all detailed cost components for the production process. This study aims to analyze the comparison of the cost of production according to the UMKM Nanda Goldfish and the calculation of the cost of production according to the full costing method. The data used in this research is primary data. The method of data analysis technique used is a qualitative descriptive analysis method. The contribution in this research is to help the UMKM Nanda Goldfish to get the right calculation of the cost of production. The results showed that the calculation of the cost of production using the full costing method was higher than the calculation of the cost of production using the UMKM Nanda Goldfish method. The results show that the calculation of the cost of production using the full costing method is Rp. 1,066 and the calculation of the cost of production is using the UMKM Nanda Goldfish method which is Rp. 543. This is because the UMKM Nanda Goldfish/1only includes direct material costs for seeds, labor costs, and electricity overhead costs. Without including feed raw material costs, vitamin overhead costs, pharmaceutical overhead costs, plastic overhead costs, and oxygen overhead costs.

Keywords: Cost of production, Full Costing Method

Pengaruh Electronic Word Of Mouth (E-Wom) Dan Brand Image Terhadap Purchase Intention Di E-Commerce Lazada

Poppy Avianti — 2023-09-17

The rapid development of the internet has the potential to become a new business tool for profit, which is then used by business people to carry out business activities using electronic trading systems or often called e-commerce in meeting the needs of society more efficiently and effectively. This study aims to determine the effect of Electronic Word Of Mouth and Brand Image on Purchase Intention in E-commerce Lazada. This research was conducted on 84 respondents who are active students of the Faculty of Economics and Business Class of 2019 UPN â€œVeteranâ€ Jawa Timur who knew Lazada e-commerce. And selected using non-probability sampling and purposive sampling methods. The data analysis technique in this study is the Partial Least Square (PLS) analysis technique. Data is primary data by using the method of collection through a questionnaire. The Likert scale is used to measure variables in this study. The results of the study show that Electronic Word Of Mouth and Brand Image have a significant positive effect on Purchase Intention.

Keywords : Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intentions

Abstrak

Perkembangan internet yang pesat berpotensi sebagai sarana bisnis baru untuk memperoleh keuntungan, yang kemudian dijadikan para pebisnis untuk melakukan aktivitas bisnis dengan menggunakan sistem perdagangan elektronik atau sering disebut ecommerce dalam memenuhi kebutuhan masyarakat yang lebih efisien dan efektif. Penelitian ini bertujuan untuk mengetahui pengaruh Electronic Word Of Mouth dan Brand Image terhadap Purchase Intention di Ecommerce Lazada. Penelitian ini dilakukan terhadap 84 responden yang merupakan mahasiswa/mahasiswi aktif Fakultas Ekonomi dan Bisnis Angkatan 2019 UPN Veteran Jawa Timur yang mengetahui e-commerce Lazada. Dan dipilih menggunakan metode non-probability sampling dan purposive sampling. Teknik analisis data pada penelitian adalah teknik analisis Partial Least Square (PLS). Data merupakan data primer dengan menggunakan metode pengumpulan melalui kuesioner. Skala likert digunakan untuk mengukur variabel pada penelitian ini. Hasil dari penelitian menunjukkan bahwa Electronic Word Of Mouth dan Brand Image berpengaruh siginifikan positif terhadap Purchase Intention.

Kata Kunci: Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intention

Analisis Faktor – Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Sayung)

Puput Meilawati — 2023-09-17

Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds.

Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds

Pengaruh Electronic Word Of Mouth (E-Wom) Dan Rating Terhadap Keputusan Pembelian Produk Skincare Bening’s Pada Marketplace Shopee Di Kalangan Mahasiswa Kab. Karawang

Putri Widia Ningsih — 2023-09-17

Technological developments that continue to increase have an impact on people's lifestyles, the majority of people often look for something practical to meet their needs. Consumers want to make decisions quickly, are not bound by space, are not given a lot of time, and need to manifest themselves in cyberspace, which has a direct or indirect impact on consumerbehavior in buying, selling and consuming products through e-commerce. This study aims to examine how the influence of electronic word of mouth (e-WOM) and ratings on purchasing decisions for Bening's skincare products on the Shopee marketplace. This study uses a quantitative method with the Partial Least Square – Structural Equal Model (PLS-SEM) approach. The population in this study were Bening's skincare users on the marketplace marketplace from 20-24 years old with a total of 31,900 then a sample of 395 respondents among students in Kab. Karawang who use Bening's skincare products are aged 20-24 years. The collection of data sources is distributed through questionnaires and analysis tools using SmartPLS 3.0 software. The results of the study, the researchers proved that e-WOM and ratings have a positive and significant effect on purchasing decisions. Then the simultaneous effect of e-WOM and ratings on purchasingdecisions.

Keywords: e-WOM, rating, purchase decision, Shopee

Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021

Rensa U br. Ginting — 2023-09-17

This study aims to determine the effect of the Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Share can affect Stock Returns in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study were 38 companies with a sample determination using purposive sampling method, obtained 22 samples during 3 years of observation into 66 data to be processed and analyzed. The results of the study simultaneously Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Shares have a significant influence on Stock Return of 28.9%. Partially, Working Capital Turnover has a positive and significant effect on Stock Return. Meanwhile Current Ratio, Debt to Asset Ratio, Return on Assets and Earning per Shares do not significantly influence Stock Returns

Keywords: Current Ratio; Debt to Asset Ratio;...Earning On Asset; Return on Asset; Stock Returns; Working CapitalTurnover

Pengaruh Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas

Reza Cahya Anggraini — 2023-09-17

The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.

Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability

Pengaruh E-Servicescape dan Gamifikasi Terhadap Loyalitas Pelanggan Tokopedia (Studi Pada Pelanggan Tokopedia di Kota Surabaya)

Rias Wiranda Putri Kusnul Aprilia — 2023-09-17

E-commerce companies are increasingly competitive along with the growing use of e-commerce in Indonesia. As a result, maintaining customer loyalty is an important task for companies. The purpose of this research is to find out how the e-servicescape and gamification influence the loyalty of Tokopedia customers in the city of Surabaya. The research method used is quantitative, with a sample of 100 respondents based on sample criteria. Sampling using purposive sampling approach and non-probability sampling technique. The population in this study are customers on the Tokopedia application in the city of Surabaya. Approach to data analysis using SMART PLS software. The results showed that both e-servicescape and gamification had a positive effect on consumer loyalty. Other findings showed that Tokopedia had layout and functionality as the best e-servicescape aspect while entertainment was the best gamification aspect.

Keywords: E-Servicescape; Gamification; Customer Loyalty; E-Commerce

Pengaruh Kompetensi Sumber Daya Manusia Dan Komunikasi Interpersonal Terhadap Efektivitas Kerja

Rika Endah Budiharti — 2023-09-17

This study aims to determine how much influence the competence of human resouces, interpersonal communication has on work effectiveness for employees of PT.Agronesia Saripetejo, Sukabumi City. Responden in this study were 35 people who were shown to employees of PT.Agronesia Saripetojo Sukabumi,City. This research method uses quatitative methods with an associative descriptive approach. In this study, the Normality Test, Simultaneous Statistical Test ( F Test ) and Partial Statistical Test ( T Test ) were carried out. The results in this study indicate that there is a simultaneous positive influence between human resouce competence, interpersonal communication and work effectiveness with a result of 12,639 > 3,292, which means that the calculated F value is greater than the F table. Partially human resouce competence has a positive but not significant effect on work effectiveness, this is evidenced by the value obtained from the result of T count > T table (2,579 > 2,032) with a significance value of (0,015 > 0,05). Interpersonal communication has a positive and significant effect on work effectiveness, this us evidenced by the calculated T value which is greater than T table (3,511 > 2,032) with a significance of 0,001 < 0,05.

Keywords : Human Resource Competence, Interpersonal Communication, Work Effectiveness

Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening

Rika Rudiatun — 2023-09-17

Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.

Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Kerja Dan Pelatihan Profesional Terhadap Minat Mahasiswa Akuntansi Universitas Buana Perjuangan Karawang Menjadi Akuntan Publik

Mia Melati — 2023-09-17

Public accountants have an important role in improving the quality and quality of information in the financial sector. On the other hand, students' choice of profession as public accountants is still quite low, with quite strict job regulations and lengthy procedures, making some students reluctant to pursue this profession. Evaluating and analyzing the effect of financial rewards, labor market considerations, work environment and professional training on the interest of accounting students at Buana Perjuangan Karawang University to become public accountants is the aim of this research. As a research tool used multiple linear regression analysis method. Accounting students were used as the population, as well as the purposive sampling method used to determine the sample. Utilizing the help of SPSS version 26 as an analysis tool. The results of the partial hypothesis test show that there is a positive and significant influence on the factors of financial rewards, labor market considerations, and professional training on the interest of accounting students to become public accountants. However, the work environment variable has no significant effect on the interest of accounting students to become public accountants. Meanwhile, simultaneously (simultaneously) on financial rewards, labor market considerations, work environment and professional training there is a positive and significant influence on the interest of accounting students to become public accountants.

Keywords: Financial Rewards, Labor Market, Work Environment, Professional Training

Penempatan Kerja Dan Pengembangan Karir Terhadap Perilaku Kerja Karyawan

Sandra Tiara Herliza — 2023-09-17

The research was aimed at finding out whether Job Placement and Career Development would have an influence towards Employee Work Behaviour at BANK BJB branch of Palabuhan Ratu. The research method applied was quantitative method with descriptive and associative approaches. Samples in the research were amounted to 50 respondents who were the employees of Bank BJB branch of Palabuhan Ratu, obtained by means of saturated sampling technique and Likert measurement system. The data acquired were then analysed by various tests in order to answer research hypothesis. Conducted in the research were Normality Test, Simultaneous Statistical Test (F-Test), and Partial Statistical Test (T-Test). The results of the research show that the value of F-Count is namely 76.288 > F-Table which is namely 3.195. Therefore, it can be deduced that there is a significant influence from variables X1 and X2 towards Y. Partially, the significance level acquired is amounted to 0.000 < 0.05 because T-Count is amounted to 9.329 > T-Table which is amounted to 1.677; hence, H₁ is accepted and H₀ is rejected, indicating that there is a positive and significant influence from Job Placement (X₁) towards Work Behaviour (Y). Also partially, the significance level acquired is 0.000 < 0.05 because T-Count obtained is namely 7.222 > T-Table which is amounted to 1.677; hence, H₁ is accepted and H₀ is rejected, indicating that there is a positive and significant influence from Career Development (X₂) towards Work Behaviour (Y).

Keywords: Job Placement, Career Development, Employee Work Behaviour

Analisis Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021

Sinta Paulina Situmorang — 2023-09-17

Street lighting tax is one of the local taxes that give a great degree contributes to increasing the original local revenue (PAD) of Surabaya City. This study aims to determine the level of effectiveness of the street lighting tax of Surabaya City from 2019 to 2021. This research was conducted at the Regional Revenue Agency (Bapenda) of Surabaya City. The research method used was a qualitative descriptive method, by analyzing data related to the target and realization of Surabaya’s street lighting tax from 2019 to 2021. The data collection used were documentation and interview. The results of the study show that the effectiveness of Surabaya’s street lighting tax in the period 2019 to 2021 has fluctuated. The average percentage of effectiveness from 2019 to 2021 is 96.89% with effective criteria. The effectiveness percentage for the street lighting tax in 2019 is 100.01% with very effective criteria. The percentage of effectiveness in 2020 is 100.17% with very effective criteria. The percentage of effectiveness in 2021 is 90.86% with enough effective criteria.

Keywords: Effectiveness, Street Lighting Tax, Original Local Revenue

Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari

Sri Lestari Yuli Prastyatini — 2023-09-17

The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village.

Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness

Pengaruh Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Penghindaran Pajak

Tri Mahmudi — 2023-09-17

Tax avoidance is a legal action taken against taxpayers by taking advantage of certain tax loopholes to avoid paying the tax burden and enabling the company to obtain the expected profit. Testing and research analysis of the effect of profitability, leverage, sales growth, and institutional ownership on tax evasion is the research objective. This research uses a purposive sampling method, the number of samples is 120 samples or 40 companies that go public in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange in 2019-2021. The data used secondary data in the form of annual financial reports with an analytical model, namely multiple linear regression analysis with SPPS Statistics version 25 software. The results show that profitability, leverage, and sales growth effect on tax avoidance. While institutional ownership have no effect on tax avoidance..

Keywords: profitability, leverage, sales growth, institutional ownership.

Gaya Kepemimpinan Memoderasi Hubungan Komitmen Organisasi Dengan Senjangan Anggaran Dengan Karakteristik Organisasi Sebagai Variabel Anteseden

Vallery Michaelle Felicia — 2023-09-17

This study aims is to determine factors that can cause budgetary slack. More specifically, the purpose of this study is to find out whether there is a moderating effect between leadership style and organizational commitment and budgetary slack by adding organizational characteristics as the antecedent variable of organizational commitment. The type of research used in this study is quantitative with experimental methods by providing treatment to the subjects involved. The design used for this experiment is a 2x2 design for the variables of leadership style and organizational characteristics. The result of this study is that managers with high organizational characteristics tend to have greater organizational commitment than managers with low organizational characteristics. Meanwhile, leadership style does not moderate the relationship between organizational commitment and budgetary slack. From the results of this study, it can be concluded that hight organizational characteristics can affect a managerâ€™s organizational commitment. Companies need to pay attention to the characteristics of their workers, which in this case means instrumental communication or the quality of information conveyed by managers to their subordinates.

Keywords: Budgetary slack; leadership style; organizational commitment; organizational characteristics; instrumental communication.

Analisis Return On Asset Return On Equity Debt To Asset Ratio Debt To Equity Ratio Terhadap Return Saham (Study Pt. Xl Axiata Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2021)

Yoga Mudofar Bahri — 2023-09-17

This study aims to determine financial performance as measured by Debt to Asset Ratio (DAR), Debt to Equity (DER), Return On Assets (ROA), Retun On Equity (ROE) on Stock Returns at PT. XL Axiata Tbk which is listed on the Indonesia Stock Exchange for the 2014-2020 period. The sampling technique was purposive sampling, obtained by companies as research samples, namely: PT. XL Axiata Tbk for the 2014-2021 period. Data collected secondary data with descriptive and associative methods of quantitative approaches. Data analysis technique correlation analysis, analysis of the coefficient of determination, multiple linear analysis, testing the research model f test and testing research research t test with data processing using SPSS 25 software. The results showed that there was a relationship between the variable debt to asset ratio, debt to equity ratio, return on assets , return on equity on stock returns of 0.519 or 51.9% includes the criteria of a strong relationship, debt to asset ratio has a positive and not significant effect on stock returns of 1.416 debt to equity ratio has a positive and insignificant effect on stock returns of 0.042 return on assets has an effect negative and insignificant effect on stock returns of -39.662 return on equity has a positive effect and no significant effect on stock returns of 15.161

Keywords: Debt to Asset Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, and Return Saham

Pengaruh Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto

Yuli Setyaningsih — 2023-09-17

The community empowerment program is still minimal and the economic level of the villagers is still low because the average villager's profession as a farmer forms the basis of this research. The purpose of this study was to test and prove the effect of physical development and community empowerment on the income of the people of Pandankrajan Village. The population used is the Pandankrajan village community of 2900 people. Purposive sampling was used to select a sample and obtain 97 respondents who met the requirements, namely the headman, village secretary, finance officer, planning officer, Village Consultative Body, head of government, head of welfare, head of service, head of hamlet, head of RT and RW, and people who are members of savings and loans. This study uses primary data. The primary data in this study were taken through direct distribution of questionnaires. The analysis technique used is SEM-PLS. The results showed that community empowerment had a positive and significant impact on people's income, because the empowerment program provided by the Pandankrajan village government had a better impact on the people's economy. Meanwhile, physical development has a negative and significant impact on people's income, so that increased physical development actually reduces people's income.

Keywords: Physical Development, Community Empowerment, Community Income

Pengaruh Harga, Promosi Dan Kualitas Layananterhadap Kepuasan Pelanggan Gojek (Go-Ride) Pada Mahasiswa Fakultas Hukum UNPRI

Sherla Wijaya — 2023-09-21

The Influence Of Price, Promotion And Service Quality On Gojek (Go-Ride) Customer Satisfaction In Students Of The Faculty Of Law UNPRI. Faculty of Economics, Prima Indonesia University. Thesis. This study aims to determine the effect of price on Gojek (Go-Ride) customer satisfaction, determine the effect of promotion on Gojek (Go-Ride) customer satisfaction, determine the effect of service quality on Gojek (Go-Ride) customer satisfaction, and determine price, promotion and service quality simultaneously influences Gojek (Go-Ride) customer satisfaction for UNPRI Law Faculty Students. This type of research uses descriptive quantitative methods. The population in this study amounted to 364 people with a sample of 78 respondents. The data analysis used in this study is Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Test, and Coefficient ofDetermination Test (R²). The results of this study are price has a positive and significant effect on customer satisfaction, promotion has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction and price, promotion and service quality simultaneously have a positive and significant effect on customer satisfaction customer satisfaction GOJEK (Go-Ride) to UNPRI Law Faculty Students.

Keywords: Price, Promotion, Service Quality, Customer Satisfaction

Pengaruh Kualitas Produk, Harga Dan Keamanan Layanan Pelanggan Terhadap Kepuasan Konsumen Di Tik Tok Shop Di Rantauprapat

Risma Afrida Ritonga — 2023-09-21

Research that aims to determine the effect of product quality, price, and customer service security on customer satisfaction on the Tiktok Shop application in rantauprapat. is the result of quantitative research, which aims to answer questions about the effect of product quality, price, and customer service security on customer satisfaction on the tiktok shop application. the research method I used was quantitative research using the survey method. In sampling using google form or questionnaire with 100 respondents. data collection techniques using a questionnaire processed using SPSS version 23. Data analysis using multiple linear regression. The results showed that product quality (X1) did not have a positive effect on the Consumer Satisfaction variable at tik tok shop. Then the significant value of the t value is 1.532 < t table 1.987, this means that the variable effect of product quality does not have a positive effect on the Consumer Satisfaction variable. Then the significant value is 0.129 < 0.05, which means that the variable effect of product quality is not significant on the Consumer Satisfaction variable, Price (X2) The calculated t value is 4.287> t table 1.987, this means that the price variable has a positive effect on the purchase satisfaction variable. Then the significant value is 0.00 <0.05, which means that the Price variable has a significant effect on the Consumer Satisfaction variable, customer service security (X3) The calculated t value is 2.407> t table 1.987, this means that the service security variable has a positive effect on the Consumer Satisfaction variable. Then the significant value is 0.018 <0.05, which means that the significant variable between security and purchasing decisions on the tik tok shop, has an effect on consumer purchasing decisions in the TikTik Shop application. Research shows that the variables influence product quality, price, security services on customer satisfaction at the Tik Tok shop.

Keywords: Product Quality, Price, Security Services, Consumer Satisfaction

Pengaruh Sanksi Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (PBB) (Studi Kasus Pada Badan Pendapatan Daerah UPT PPD Wilayah Bandung Tengah)

Ramadhani Zafran — 2023-09-21

This study aims to determined and analyzed the effect of tax sanctions on taxpayer compliance, to determine and analyze the effect of service on taxpayer compliance and to determine and analyze the effect of tax sanctions and service quality on taxpayer compliance. In this study the method used is an explanatory survey. The data collection technique used in this study used a questionnaire technique with a sample of 100 people. Data processing techniques using editing, coding and tabulation. Data analysis techniques used descriptive statistical tests, validity tests, reliability tests, classic assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, T tests, F tests, and analysis of the coefficient of determination. Based on the research results, tax sanctions affect taxpayer compliance registered with the Regional Revenue Agency UPTD PPD in the Central Bandung region with a t-count of 2,959 > t-table (1,984) and has a significance value of 0.004, less than 0.050. This means that the better the tax sanctions applied, the better the taxpayer compliance will be. Based on the research results, service quality affects taxpayer compliance registered with the UPTD PPD Regional Revenue Agency for the Central Bandung Region. This means that the better the quality of services provided, the better the Taxpayer Compliance based on the comparison between tcount and ttable which shows tcount of 5,172, while ttable is (1,984). From these results it could be seen that tcount > ttable, namely 5,172 > 1,984. Based on the results of research on Tax Sanctions and Service Quality, they simultaneously influence taxpayer compliance registered at the Regional Revenue Agency UPTD PPD in the Central Bandung Region with F count greater than F table value, namely 86,296 > 3,089, with a significance value of 0.000 <0.050.

Keywords: Tax Sanctions, Service Quality, Taxpayer Compliance

Startegi Peningkatan Kinerja Karyawan Melalui Komitmen Karyawan Yang Dipengaruhi Oleh Work Life Balance Dan Flexible Working

Khoe Abiel Ivan Rahardjo — 2023-09-26

The Covid-19 pandemic has changed all existing business processes, work no longer has to be bound by time and space. A more flexible way of working is the dream of employees, especially those of the millennial generation. Implementing flexible working is one of the opportunities to increase employee loyalty through employee commitment. Apart from that, many millennial generation employees want balance in life or what is known as work life balance. It is hoped that flexible working and work life balance will foster high work commitment and ultimately encourage employee performance to improve. Based on the hypotheses proposed, all hypotheses are proven and show that employee commitment is able to act as a mediator that strengthens the influence between work life balance and flexible working and employee performance. This research was conducted at the company PT. Alfaria Trijaya with a sample of all of whom are employees under 30 years of age from various departments.

Keywords: Work Life Balance, Flexible Working, Employee Commitment, Employee Performance

Pengaruh Profitabilitas, Solvabilitas, Likuiditas Dan Size Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2021

Maharani Jaya Wardhani — 2023-10-01

This research was prepared with the aim of testing and analyzing the effect of Profitability, Solvency, Liquidity and Size on stock prices in Manufacturing Companies in the consumer goods sector that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021. The method used by researchers is purposive sampling with the criteria for company data during the period 2016 to 2021, has positive profits, has never been suspended. The sample used consists of 191 data on consumer goods industry companies listed on the Indonesia Stock Exchange between 2016 and 2021. The Multiple Linear Analysis method is used by researchers in analyzing data and processed using SPSS 25. The results of this study indicate that, profitability (X₁), solvency (X₂) and liquidity (X₃) cannot affect stock prices (Y). Meanwhile, size has a negative influence on stock prices.

Keywords: Profitability, Solvency, Liquidity, Size, Stock Price

Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Kepuasan Konsumen Belanja Kebutuhan Di Grosir Sembako Ibu Ervina Kelurahan Aek Paing Tengah

Elvi Rahma Dani — 2023-09-28

This study aims to analyze the effect of Product Quality, Price and Price Discounts on Consumer Satisfaction shopping needs at Wholesale Sembako Mrs. Ervina Kelurahan Aek Paing Tengah To determine the effect of Product Quality, Price and Promotion on Consumer Satisfaction with a sample of 134 people. The data collection technique was carried out by questionnaire or primary data ... The results showed that simultaneously the variables of the Effect of Product Quality, Price, and Promotion had a positive and significant effect on Customer Satisfaction with a calculated F value of 11,650 greater than Ftable 2.37 with a significant value of 0.000 <0.05, partially Product Quality has a positive but insignificant effect on Customer Satisfaction obtained tcount value 0, 263 is smaller than the t table 1.65 partially Price has a positive but insignificant effect on consumer decisions to buy with t count 1.985 greater than the t table 1.65 and the significance value of t is 0.049 < 0.05, partially Promotion has a positive and significant effect on consumer decisions obtained tcount 3.317> t table 1.65 and the significance value of t is 0.001 < 0.05.

Keywords: Product Quality, Price, Promotion, Consumer Satisfaction

Pengaruh Produk, Word of Mouth, Harga dan Store Atmosphere terhadap Keputusan Pembelian Konsumen pada Kafe Kesan Rantauprapat

Firman Firman — 2023-09-28

The purpose of this study was to analyze the effect of product, word of mouth, price and store atmosphere on consumer purchasing decisions at Kesan Rantauprapat Cafe. This research is quantitative in nature, and the research site is Kafe Kesan Rantauprapat. The data collection techniques used in the study were observation, documentation and questionnaires using a Likert scale. The research population is Kesan Rantauprapat Cafe consumers in November 2022 which amounted to 563 respondents. The research sample used the Slovin formula, which was determined with a significance level of 0.1. Thus, the sample size in this study was 85 people. The results showed that the product has a positive and significant effect on purchasing decisions. Word Of Mouth Work has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Store Atmosphere has a positive and significant effect on purchasing decisions. Product, word of mouth price and store atmosphere simultaneously have a positive and significant effect on consumer purchasing decisions at Kesan Rantauprapat Cafe.

Keywords: Product, Word Of Mouth, Price, Store Atmosphere, Consumer Purchasing Decisions

Analisis Hubungan Keadilan Organisasional dan Budaya Organisasional terhadap Komitmen Organisasional Karyawan Swalayan

Hery Verianto The — 2023-09-28

The primary objective of this research is to examine and evaluate the impact of organisational justice and organisational culture on employee organisational commitment within the context of Garuda Mitra Supermarket Pontianak. The sample size for this study consisted of 69 individuals who were employed throughout the period in which this research was carried out. The employed study methodology entails a descriptive quantitative causal survey. The census sampling approach was employed, wherein all populations were utilised as samples. The data that was gathered was subjected to analysis using SPSS version 23. The hypothesis is tested using the statistical technique of multiple linear regression analysis. The findings of the study indicate that there is a positive and statistically significant relationship between organisational justice and employee organisational commitment. Additionally, the results demonstrate that organisational culture also has a positive and significant impact on employee organisational commitment. Furthermore, the study reveals that both organisational justice and organisational culture have a positive and significant influence on overall organisational commitment.

Pengaruh Kualitas Pelayanan,Lokasi, Dan Fasilitas Terhadap Keputusan Pembelian Diwarkop Labong

Imam Masduki — 2023-09-28

This study aims to answer the influence of service quality, location, and facilities on purchasing decisions at the Labong Rantauprapat coffee shop. Data collection was carried out by distributing questionnaires to 60 customers of the Labong Rantauprapat coffee shop. This study uses quantitative methods and performs data processing with IBM SPSS Statistics 26tools.This analysis includes reliability tests, validity tests, classical assumption tests, statistical tests,and multiple linear regression tests.The results of the t-test (partial) show that service quality has a positive and significant effect on purchasing decisions with a coefficient value of 0.772 with a probability value of 0.000 and a calculated t-value of 1.896. location has a positive and significant effect on purchasing decisions with a coefficient value of 0.406 with a probability value of 0.008 and a t-value of 1.759. Facilities have a positive and significant effect on purchasing decisions with a coefficient value of 0.017 with a probability value of 0.004 and a t-count value of 2.264 while the results of the F (simultaneous) test show a value of 3.233 which means that service quality, location, facilities together have a significant influence on purchasing decisions at the Labong Rantauprapat coffee shop.Multiple linear test results show

Keywords: Service Quality, Location, Facilities,Purchase Decision

Pengaruh Motivasi Karier, Sosial, Persepsi Biaya Pendidikan, dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi

I Made Prasetia Dwikamajaya — 2023-09-28

This study aims to find out how the interest of accounting students to take PPAk is influenced by career motivation, social, perceptions of educational costs, and length of education. 2018 FEB UNUD accounting students were used as the research population. as many as 72 respondents were selected using the accidental sampling method. Multiple linear regression analysis was used for data analysis. The results of the various tests used state that the interest of accounting students is influenced by career, social, perceived cost of education, and length of education to attend PPAk. The results of this research can serve as information or reference for other similar researchers and can also assist related institutions in providing information or references to increase student interest in participating in the PPAk program.

Keywords : Career motivation, social, perceived tuition fees, length of education, interest, PPAk.

Analisis Penetapan Harga Jual Produk CV. Abah Ayi Dengan Metode Cost Plus Pricing

Raka Fahrizal Irwansyah — 2023-09-28

The selling price should identify all costs that make a profit in the long run. Cost plus pricing, namely setting the cost by including a factor (percentage) of the selling price or cost in profit. The purpose of this study is to understand how companies determine the selling price of their products using the cost plus CV method. Abah Ayi. Analyze this data using quantitative methods. Research results show that CV. Abah Ayi determines the selling price of their products using traditional methods. The cost calculation of the manufacturing process done by the business owner is not detailed enough, and some costs are calculated using estimated costs. The selling price of products according to this method is lower than the selling price of CV products. Abah Ayi, to earn more profit. The initial production cost of Rp 27,500 becomes Rp 23,000 with the selling price of Rp 30,000 for duck rice, while the initial production cost of Rp 25,000 becomes Rp 21,000 with the same selling price of Rp 27,500 for chicken rice. Research data shows that the difference in profits generated is quite large and the use of cost and markup methods is more effective.

Keywords: Selling Price, Cost Plus Pricing, CV. Abah Ayi.

Mengukur Kepercayaan Dan Promosi Mahasiswa Terhadap Pembelian Melalui Aplikasi E-Commerce Di Universitas Labuhanbatu

Wardianto Wardianto — 2023-10-01

This study aims to measure trust and student promotion towards purchases through the E-Commerce application at Labuhanbatu University. The research method used in this research is quantitative. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source. This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Trust has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Promotion has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Trust and Promotion simultaneously have a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. The coefficient of determination of 0.330 means that Purchases Through E-Commerce Applications can be explained by the variables of Trust (X1) and Promotion (X2), amounting to 33%, while the remaining 67% can be explained by other variables not examined in this study.

Keywords: Trust, Promotion, Purchasing Through E-Commerce Applications

Pengaruh Karakteristik Individu, Lingkungan Kerja Dan Komitmen Terhadap Kinerja Pegawai Pada Dinas Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Rantauprapat

Baharuddin Yusuf Irianda Harahap — 2023-10-01

This study aims to analyze the effect of individual characteristics, work environment and commitment to employee performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The research method used in this research is quantitative. In this study, the population was 40 employees of the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The research sample used saturated sampling technique by drawing the entire existing population to serve as a research sample with a total of 40 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Individual Characteristics have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Work Environment has a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Commitment has a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Individual Characteristics, Work Environment and Commitment simultaneously have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The coefficient of determination of 0.585 means that employee performance can be explained by the variables of Individual Characteristics (X1), Work Environment (X2) and Commitment (X3) by 58.5%, while the remaining 41.5% can be explained by other variables not examined in this study.

Keywords: Individual Characteristics, Work Environment, Commitment, Employee Performance

Determinan Nilai Perusahaan Sebuah Literasi Pada Jakarta Islamic Index

Dini Tsaa Afnitasari — 2023-10-01

The development of investment in Indonesia in 2022 has increased, one of which is investing in sharia stocks, because at the beginning of 2023 sharia stocks showed an increase of 5.35%. Sharia stocks on the Jakarta Islamic Index (JII) consist of 30 companies. This study aims to find empirical evidence about the effect of tax planning and leverage on firm value with firm size as a moderating variable. The data in this study uses secondary data for the company's financial reports at JII for 2017-2021. The sampling technique with the purposive sampling method approach obtained a number of 144 companies for five years of observation. The results of the study found that tax planning had a significant negative effect on firm value, while leverage had a significant positive effect on firm value. Firm size is able to strengthen the relationship between tax planning and firm value, but company size is unable to moderate the relationship between leverage and firm value.

Keywords: Tax Planning, Leverage, Firm Value, Firm Size

Analisis Kebijakan Dividen Sebagai Variabel Moderasi Pada Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Multifinance

Intan Oxtavian Kusuma Wardany — 2023-10-01

The purpose of this study is to determine and analyze the effect of liquidity, leverage, and profitability on firm value simultaneously and partially, with dividend policy as a moderating variable. For the 2018-2022 timeframe, this research was conducted on multi-finance companies listed on the Indonesia Stock Exchange. The population of this study consisted of 19 companies. The sample was selected using a purposive sampling strategy, and a sample of 13 companies was obtained with 5 years of observation, resulting in 65 research data. However, there are outlier data so that 64 research data are obtained. In this study, the hypothesis testing method was carried out using a panel data regression model with the Random Effect Model approach and for testing the moderating variable using the Moderated Regression Analysis (MRA) model. Data analysis of the two models using the EViews program version 10. The results showed that 1) liquidity had a positive and insignificant effect on company value, 2) Leverage had a negative and insignificant effect on company value, 3) Profitability had a positive and significant effect on company value, 4) Dividend policy was unable to moderate (weaken) the effect of liquidity on company values, 5) Dividend policy is not able to moderate (weaken) the effect of leverage on company value, and 6) Effect of profitability on company value.

Keywords : Dividend Policy, Firm Value, Liquidity, Leverage, Profitability

Determinan Kinerja Perangkat Desa di Kecamatan Sekar Kabupaten Bojonegoro

Regina Wetang — 2023-10-01

The poor performance of village officials in managing village fund direct cash assistance and the allocation of village funds for village development is the basis for this research. This study aims to examine how leadership, work environment, office facilities and the competence of village officials affect the performance of village officials in Sekar District, Bojonegoro Regency. This study uses primary data. Primary data in this study were taken through questionnaires distributed directly. This research uses a quantitative approach. The population used in this study were village officials in Sekar District, Bojonegoro Regency. The number of samples used was 50 respondents and the sampling method used simple random sampling. The data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that leadership and office facilities affect the performance of village officials in Sekar District, Bojonegoro Regency. Meanwhile, the work environment and competence of village officials have no effect on the performance of village officials in Sekar District, Bojonegoro Regency.

Keywords: Office Facilities, Leadership, Village Apparatus Performance, Village Apparatus Competence, Work Environment

Pengaruh Belanja Daerah Dan Kompetisi Politik Terhadap Pengungkapan Internet Financial Reporting (IFR) Pada Kabupaten/Kota Di Jawa Barat

Santi Nurhunah — 2023-10-01

This study aims to determine the effect of regional spending and political competition on Internet Financial Reporting Disclosures. There are 2 hypotheses tested namely (1) There is an influence between regional spending on disclosure of Internet Financial Reporting (2) There is an influence between political competition on disclosure of Internet Financial Reporting. The sample used in this study amounted to 135 districts/cities in West Java in 2017-2021. The sampling technique uses saturated sampling. Data processing in this study utilizes PLS-SEM on SmartPLS 4.0 software. The results of this study are (1) Regional spending effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province (2) Political Competition effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province Both hypotheses in this study are proven and accepted.

Keywords: Regional Expenditure, Political Competition and Disclosure of Internet Financial Reporting

Akuntabilitas Memediasi Sistem Pengendalian Internal Pemerintah Dan Partisipasi Masyarakat Terhadap Transparansi Alokasi Dana Desa Di Kecamatan Mojoagung

Shendi Damora — 2023-10-01

This study aims to determine the effect of the internal control system and community participation on the transparency of village fund allocations with accountability as a mediating variable, a case study on the Mojoagung District Government Village Apparatus. This research is a quantitative research. The data used is primary data through distributing questionnaires. The sample was determined by purposive sampling method of 90 respondents. The analysis technique uses SmartPLS 4.0. The results of the research show that a) the government's internal control system influences transparency and is proven to be true; b) The government's internal control system affecting accountability is not proven true; c) Public Participation affecting Transparency has not been proven true; d) Community Participation influencing Accountability has been proven true; e) Accountability affects Transparency is not proven true. In conclusion, the Government's Internal Control System contributes to Transparency, Community Participation Contributes to Accountability and Accountability does not mediate the Internal Control System and Community Participation for Transparency in Village Fund Allocations.

Keywords: Accountability, Government Internal Control System, Community Participation, Transparency, Village Fund Allocation.

Pengaruh Online Customer Review Dan Rating Terhadap Kepuasan Konsumen Pada Aplikasi Pt. Bfi Finance Indonesia Tbk Cabang Karawang

Yunita Eka Sari — 2023-10-01

Currently online customer reviews and ratings on the BFI Finance application have negative reviews of BFI Finance related to consumer complaints, this is a big challenge faced by the company to create a positive corporate image and satisfy consumers with this service. Therefore, companies need to have consumer understanding when purchasing, using and evaluating services to meet consumer demand and satisfaction. This study aims to examine the effect of online customer reviews and ratings on consumer satisfaction in PT. BFI Finance Indonesia Tbk Karawang Branch. In this study, a quantitative descriptive verification approach was used and data analysis was applied using Path Analysis. The population of this research is active consumers of BFI Finance, Karawang Branch, who use loan products with a total of 7101 people with a sample of 380 respondents. The results of this study prove that the correlation between the two online customer review and rating variables has a close and positive relationship which shows a strong and unidirectional correlation. and online customer reviews have a partially significant effect on customer satisfaction and similarly ratings have a partially significant effect on customer satisfaction. In addition, it was also found that the simultaneous (simultaneous) effect of online customer reviews and ratings on consumer satisfaction is also significant.

Keywords: online customer review, rating, customer satisfaction

Pengaruhnkompetensinkaryawan, Disiplinnkerja Dan Motivasinkerja Terhadapnkinerja Karyawanndi PDAM Kabupaten Indramayu

Fetty Poerwita Sary — 2023-10-01

Thisnstudy aimsnto determinenhow the influencenof employee competence, work discipline and work motivation on employeenperformance conducted at the Indramayu Regency PDAM Office. This researchnis includednin the typenof quantitativenresearch. The research method used is multiplenlinear regressionnanalysis usingnSPSS Software Version 26 and descriptive analysis techniques. Basednon the processing results, itnis knownnthat employee competence, work discipline and work motivation partially and simultaneously affect employee performance. Thencoefficient ofndetermination isnknown thatncompetence, work discipline and work motivation have an effect of 64.7% on the performance of PDAM Indramayu Regency employees, while the remaining 35.3% are influenced by other variables not included in this study such as compensation, work environment, etc. other. So to improve employee performance, namely by paying attention to and improving employee competence, work discipline and work motivation properly will be able to helpnimprove employee performance.nHigh performancemhelps organizationsmobtain resultsmthat meet expectationsnand achieve organizationalngoals

Keywords: employee performance, competence, work discipline, motivation.

Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang)

Reka Rosita — 2023-10-05

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the SmartPLS version 4.0 application. The results of the study show that income levels have a positive and significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a positive and significant effect on motor vehicle tax compliance, affirmation of tax sanctions has a negative and insignificant effect on motor vehicle taxpayer compliance, e-service -Samsat has a positive and significant influence on motor vehicle taxpayer compliance.

Keywords: Income Level, Taxpayer Awareness, Tax Sanction Affirmation, E-Samsat Service, Motor Vehicle Taxpayer Compliance

Analisa Pengaruh Kualitas Pelayanan Dan Persepsi Harga Terhadap Kepuasan Pelanggan Dan Pembelian Berulang Pada Marketplace Indonesia (Studi Pada Marketplace Blibli)

Grace Natalia — 2023-10-09

Pandemi Covid-19 telah merubah kehidupan masyarakat baik dalam kehidupan sosial masyarakat, hingga transaksi jual beli. Interaksi yang terbatas, membuat transkasi jual beli konvensional beralih melalui platform digital atau yang lebih dikenal dengan e-commerce. Peningkatan transaksi jual beli melalui e-commerce cukup signifikan akibat perubahan pola belanja dan juga tumbuhnya konsumen yang didominasi oleh generasi Z yang lebih memilih berbelanja melalui online, sehingga e-commerce semakin mendapat tempat di masyarakat. Masing-masing e-commerce mengingkan memiliki konsumen yang loyal yang ditandai dengan melakukan pembelian berulang. Faktor pemicu adanya pembelian berulang sebagai wujud dari loyalitas pelanggan dipengaruhi oleh kepuasan pelanggan, sedangkan kepuasan pelanggan sendiri dipengaruhi oleh kualitas pelayanan dan persepsi harga. Penelitian ini ingin mengetahui pengaruh antara variabel kualitas pelayanan dan persepsi harga terhadap pembelian berulang dengan variabel kepuasan pelanggan sebagai variabel perantaranya. Populasi adalah semua konsumen yang melakukan transaksi di Blibli selama bulan Januari 2023, sedangkan sampelnya adalah sebesar 151 konsumen. Hasil yang didapatkan bahwa ketiga model dimana model pertama adalah pengaruh kualitas pelayanan terhadap loyalitas konsumen sebesar 7.312 sedangkan untuk persepsi harga terhadap loyalitas konsumen sebesar 6.948, dimana masing-masing memiliki nilai siginifikansi 0.000; untuk model kedua adalah pengaruh antara kualitas pelayanan sebesar 6.342 dan variabel persepsi harga terhadap kepuasan kerja sebesar 4.827 dengan nilai signifikansi sebesar 0.000. Dan terakhir di model ketiga dimana pengaruh kepuasan konsumen dengan loyalitas pelanggan memiliki nilai 11.112 dengan nilai signifikansi sebesar 0,000. Sehingga ketiga model tersebut dinyata fit untuk digunakan sebagai penentu besaran pengaruh antara variable.

Kata Kunci: Loyalitas, Kepuasan, Kualitas Pelayanan dan Persepsi harga

Pengaruh Debt To Equity Ratio, Current Ratio, Cash Ratio, Return On Asset Dan Total Asset Turnover Terhadap Dividend Payout Ratio Pada Perusahaan Basic Materials

Kartika Chandra — 2023-10-11

The purpose of this study is to examine how the influence of Debt to Equity Ratio, Current Ratio, Cash Ratio, Return on Asset and Total Asset Turnover on Dividend Payout Ratio in Basic Materials sector companies for the period 2018-2021. The technique applied is purposive sampling. The population used for 4 years. The data source used in this study is the official website of the Indonesia Stock Exchange. This study uses SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis assisted by the SmartPLS 4.0 program. The results of this study show that Debt to Equity Ratio and Current Ratio affect the Dividend Payout Ratio, while Cash Ratio, Return on Asset and Total Asset Turnover have no effect on Dividend Payout Ratio.

Keywords: Debt to Equity Ratio, Current Ratio, Cash Ratio, Return on Asset, Total Asset Turnover, Dividend Payout Ratio.

Pengaruh Aglomerasi industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kota Medan Dalam Perspektif Ekonomi Islam

Arieffan Syah — 2023-10-14

This study aims to determine the effect of agglomeration, labor force and Human Capital Investment on economic growth in Medan City. This research applies a quantitative approach. industrial concentration that embodies consumption patterns that affect the development of the economy of the surrounding area, then the labor force is able to support the economy to increase its production factors, the last human capital investment / HCI is a field that has sufficient human resources in terms of ability, knowledge, and health that can support economic growth. This research data is obtained from secondary data with the use of data collection methods, namely literature studies and documentation. The use of analysis techniques is multiple linear regression tests utilizing the SPSS23 analysis tool. The results of this study indicate that simultaneously agglomeration (X1), labor (X2), and Human Capital Investment (X3) have a positive and significant effect on economic growth (Y). The results obtained show that simultaneously agglomeration, labor force, and human capital investment have an influence on economic growth in Medan City.

Keywords: Agglomeration, Labor Force, Human Capital Investment

Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Emosional Dan Love Of Money Terhadap Perilaku Etis Calon Sarjana Akuntansi Di Universitas Buana Perjuangan Karawang

Fitri Handayani — 2023-10-14

In creating professionals who have special competencies in accordance with the field of science and study, students must still be equipped with high ethics in order to achieve these goals. However, inversely proportional to the expected ethical behavior expectations, there are many acts of academic fraud that occur and little by little begin to fade ethical values in accounting students where they will become professionals in the future.The purpose of this research is to get the empirical evidence of intellectual intelligence, spiritual intelligence, emotional intelligence, and love of money against ethical behavior of accounting graduate candidates at Buana Perjuangan University, Karawang. The research approach in this study is a categorical approach using primary data. The sampling technique is nonprobability sampling with a purposive-sampling method. The number of samples in this study is 110 samples. The analysis technique is multiple linear regression. The results of this study show that intellectual intelligence, spiritual intelligence, emotional intelligence, and love of money has a positive effect on the ethical behavior of an accounting graduate candidate. The practical implications for accounting graduate candidate are that they must prepare for their ethical behavior before entering the working environment.

Keywords: academic fraud, professionals, ethical behavior of undergraduate candidates accounting

Pengaruh Pelatihan Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Saitama Stamping Indonesia Di KIIC

Akbar Saeful Rochman — 2023-10-14

The research aims to determine how training, work discipline and employee performance at PT Saitama Stamping Indonesia, determine the effect of training on employee performance and the influence of work discipline on employee performance at PT Saitama Stamping Indonesia. The method used is descriptive and verifiative with a population of 420 employees of PT Saitama Stamping Indonesia. A sample of 81 respondents was taken by the Slovin method. Analysis using SEM with the help of SmartPLS. The results showed that training was in the fairly high category, work discipline was in the high category, and employee performance was in the high category. Training has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia and work discipline has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia.

Keywords: Training, Work Discipline and Employee Performance.

Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada BPKAD Kabupaten Nganjuk

Wanda Febriani — 2023-10-15

This research aims to determine the effect of internal control and compliance with accounting rules on the tendency of accounting fraud in BPKAD Nganjuk regency. The research method used is quantitative, the type of research data is primary by distributing questionnaires directly to the Nganjuk Regional Financial and Asset Management Agency (BPKAD) office. The population in this research are all employees who work at the BPKAD Nganjuk regency. The method of determining the sample is saturation sampling technique which means all members of the population are determined as a sample. The hypothesis tester uses a multiple linear regression analysis with the help of SPSS 27 to process the data. The result obtained from the research are internal control and compliance with accounting rules give contribution on the tendency of accounting fraud in BPKAD Nganjuk regency. Therefore, if internal control is getting stronger and compliance with accounting rules are increasingly being adhered to in an institute, it can reduce the tendency for accounting fraud at the BPKAD of Nganjuk Regency.

Keywords: Internal Control, Compliance With Accounting Rules And Tendency Of Accounting Fraud

Apakah Determinan dari Pengungkapan Laporan Keuangan Kawasan Strategis Nasional Gerbangkertasusila Via Internet?

Javelin Auffadiina — 2023-10-15

The purpose of this research is as an effort to inspect the relationship between Disclosure of Local Government Financial Statements Via the Internet which is a dependent variable with independent variables, namely Regional Expenditure, Regional Wealth and Regional Prosperity using quantitative research methods. This research used secondary data with a total sample of 36 financial reports from six national strategic areas for six periods. Based on the results of testing the relationship between these variables, it was found that regional wealth has an influence on the disclosure of regional financial statements, while regional expenditure and original income do not have a direct impact on the disclosure of regional financial statements. In this study, it was also found that the completeness and ease of accessing financial statements in the Gerbangkertosusilo area was still inadequate and maximal.

Keywords: Disclosure of Financial Statements via the Internet, Regional Expenditure, Regional Wealth and Regional Prosperity, Gerbangkertosusila

Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening

Gialuna Cheshaa Trevanti — 2023-10-15

This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable.

Keywords: Green Accounting, Company Size, Sustainable Development

Analisis Dukungan Sosial Dan Pengembangan Kualifikasi Diri Terhadap Adaptabilitas Karir Pada Wanita Karir Sudah Rumah Tangga Pada Karyawan Bank Bumn Wanita Yang Sudah Menikah Dikota Sukabumi

Hana Nurhasanah — 2023-10-15

This study aims to determine the effect of Social Support, and Self-Qualification Development on Career Adaptability partially and simultaneously. Respondents in this study were state-owned bank employees who were married, totaling 30 people. This research method uses quantitative methods with an associative approach. By carrying out the normality test, t test (partial) test f (simultaneous). The results in this study indicate a positive effect simultaneously between social support and development of self-qualification variables on career adaptability with the result that the calculated F value is greater than the F table where the calculated F value is 13,203> F table is 3.40. Partially social support has a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.54 > T table 2.045. Qualifications for self-development have a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.956 > T table 2.054.

Keywords : Social Support, Self-Qualification Development, Career Adaptability

Pengaruh Modal Minimal, Religuisitas, Dan Uang Saku Terhadap Minat Berinvestasi Mahasiswa Manajemen Keuangan Syariah Angkatan 2020-2022 Uin Sayyid Ali Rahmatullah Tulungagung Terhadap Pasar Modal Syariah

Mochamad Fachmi — 2023-10-15

The results of the data findings in this study are useful for finding and seeing the impact of minimum capital, religiosity, and pocket money on the interest in investing in the 2020-2022 MKS major in the capital market. The approach in this research is using a quantitative approach. Data collection techniques in this study used questionnaires. The source of the data in this study was primary data, amounting to 90 respondents from the people of Blitar Regency. The data that has been collected is then tested using SPPS, namely testing several tests which include reliability test, data normality test, multicollinearity test, heteroscedasticity test, T test, and F test. on the interest in investing in students majoring in MKS class 2020-2022 in the capital market in the capital market. Partially, the religiosity variable (X2) has an influence on the investment interest of students majoring in the 2020-2022 MKS class in the capital market. Partially, the pocket money variable (X3) has an influence on the interest in investing in the 2020-2022 MKS major in the capital market.

Keywords: Minimum Capital, Interest, Investment, Religiosity, Pocket Money.

Pengaruh Evaluasi Kerja, Pelatihan Dan Pengawasan Terhadap Peningkatan Mutu Kinerja Karyawan Pt.Nutrihub Medan

Moris Sarullo Panjaitan — 2023-10-16

This research was conducted to determine the effect of job evaluation, training and supervision on the quality of employee performance of PT. Nutrihub Medan. The purpose of this research is to find out and analyze how work evaluations are given to employees, how training is given to employees, how supervision is given to employees, and to find out how the e ffect of work evaluation, training and supervision simultaneously on the quality of employees performance of PT. Nutrihub Medan. This research uses quantitative methods with descriptive research types. Sampling was carried out using a saturated sampling technique, with a total of 76 respondents. The calculation process is processed with the help of (SPSS) ver 24 for windows. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, simultaneously the variables of work evaluation, training, and supervision have a significant effect on employee performance by 54.2%. The conclusion of this study is that work evaluation, training and supervision have a positive and significant effect on the quality of employee performance of PT. Nutrihub Medan.

Keywords: Job Evaluation, Training, Supervision

Peran Media Sosial Instagram, Dukungan Selebriti, Dan Komunikasi Lisan Terhadap Minat Beli Produk Pilotter

Dwi Nurita — 2023-10-18

Internet technology is a tool that can be relied on and utilized by entrepreneurs a platform for business by increasing consumer behavior in developing interest in purchasing a product. One brand that uses internet technology to increase purchasing interest is the Pilotter brand. Brand Pilotter is a fashion product brand that provides fashion for racing and classy motorbike lovers new. Brand Pilotter does marketing through social media Instagram, celebrity endorsements and verbal communication. However, Pilot brand entrepreneurs do not know for sure which variables have the most influence in it increase interest in buying their product. So researchers are interested in further research regarding variables what has the most influence on increasing consumer buying interest in their products. The purpose of this research namely to find out which variables have the most influence on increasing consumer buying interest in products Pilotter. The research method used is a quantitative method with primary data types. Respondents on This research was determined using the Lemeshow formula and obtained 96 respondents. Test This research uses multiple linear regression analysis, validity test, reliability test, normality test, test multicollinearity, heteroscedasticity test, T test, F test and coefficient of determination. The results in this study stated that the third variable, namely Instagram social media, celebrity endorsement, and verbal communication have an overall influence significant impact on consumer purchasing interest in Pilotter products.

Keywords: Instagram Social Media, Celebrity Endorsements, Oral Communication, Purchase Intention.

Pengaruh Kemudahan, Kemanfaatan Dan Risiko Terhadap Minat Penggunaan Financial Technology Pada Pembayaran Digital Pariwisata Di Kabupaten Sumenep

Purnama Ardian — 2023-10-21

This research aims to determine the influence of convenience, usefulness and risk on interest in financial technology in using digital payments. The method used in this research is to use a quantitative method by collecting primary data, distributing questionnaires to tourism parties using the random sampling method IBM SPSS Ver. 25 statistical analysis software was used to process the data findings. Multiple linear regression analysis was used to test the research data and factors. The hypothesis of this research is: there is a positive and significant influence of convenience and usefulness on financial technology's interest in using digital payments and there is a negative influence of risk on financial technology's interest in using digital payments. The findings in this research are: 1. The convenience variable has a significant positive effect on financial technology interest in using digital payments. 2. The usability variable has a significant positive effect on financial technology interest in using digital payments. 3. Risk variables have a negative effect on financial technology's interest in digital payments

Keywords: Financial Technology, Convenience, Benefits, Risks, Interest In Digital Payments, Quantitative

Analisis Kelayakan Usaha Rumah Potong Hewan Ditinjau Dari Aspek Teknis Dan Sumber Daya Manusia

Helfi Fitron Almakhali — 2023-10-21

The research aims to determine the feasibility of slaughterhouse businesses in East Java, in terms of technical and human resource aspects. This research uses descriptive qualitative methods. Sampling was carried out using purposive sampling technique and data collection used primary data. The data analysis tool used is cross tabulation. The objects of this research are the slaughterhouse in Krian, Sidoarjo and the poultry slaughterhouse in Jombang (CV. RAFIKA FOODS INDONESIA). The results of the analysis from this research on the technical aspects of ruminant slaughterhouses are 86% and poultry slaughterhouses are 84% in compliance with Minister of Agriculture Regulation number 13 of 2010. In the human resources aspect ruminant slaughterhouses and poultry slaughterhouses have complied with Minister of Agriculture Regulation No. 13 2010. From these results, it is stated that ruminant slaughterhouses and poultry slaughterhouses are feasible to run.

Keywords: Technical, Human Resource Aspect. Slaughterhouse

Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dimediasi Corporate Social Responbility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Muhammad Syahrul Ramadani — 2023-10-21

This consider points to test whether productivity influences company esteem interceded by Corporate Social Duty in mining companies recorded on the Indonesia Stock Trade. The populace of this think about are coal sub-sector mining companies recorded on the Indonesia Stock Trade amid 2018-2021. The testing method utilized purposive examining gotten 25 companies with 100 tests of watched information. Strategies of information examination utilizing different straight relapse examination. The information utilized is auxiliary information and employments a information collection strategy, to be specific a documentation consider. The information utilized in this ponder are budgetary report information and yearly reports by mining companies within the coal sub-sector gotten from the Indonesian Stock Trade site (https://www.idx.co.id). The comes about appeared that benefit had no critical impact on firm esteem, benefit had a noteworthy impact on Corporate Social Obligation. Corporate Social Obligation has no critical impact on firm esteem. Corporate Social Duty can intercede benefit with company esteem.

Keywords: Profitability,The Value Of The Company, Corporate Social Responsibility.

Pengaruh Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Aparatur Sipil Negara Pada Dinas Perhubungan Kabupaten Karawang

Dadan Hermansyah — 2023-10-24

Employee performance, especially in government agencies, is one of the most important things to achieve the vision, mission and goals, so various efforts must be made for an institution such as the Karawang Regency Transportation Service in an effort to improve it. This study aims to analyze the influence of leadership and communication on employee performance. This research was conducted at the Karawang District Transportation Office using a sample of 150 employees. Data was collected by conducting interviews and distributing questionnaires. Furthermore, the data that has been collected is analyzed using path analysis. The results of this study indicate that leadership and communication have a moderate and positive relationship. Partially, the influence of leadership on employee performance is 26.2% and the effect of communication on the performance of employees of the Karawang Regency Transportation Service is 23.3%. And simultaneously shows that leadership and communication on the performance of employees of the Karawang Regency Transportation Office are 49.5% and the remaining 50.5% are influenced by other factors not examined. Leadership provides the greatest contribution to the performance of employees of the Karawang District Transportation Office.

Keywords: leadership, communication, performance.

Pengaruh Servicescape, Lokasi Dan Promosi Terhadap Keputusan Pembelian Pada Café Richeese Factory Rantauprapat

Riko Firnanda Silalahi — 2023-10-24

This study aims to analyze the effect of servicescape, location and promotion on purchasing decisions at Café Richeese Factory Rantauprapat. The research method used in this research is quantitative. In this study, the population is Café Richeese Factory Rantauprapat consumers as much as unknown. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source. This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Servicescape has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Location has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Promotion has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Servicescape, Location and Promotion simultaneously have a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. The coefficient of determination of 0.346 means that the Purchasing Decision can be explained by the Servicescape (X1), Location (X2) and Promotion (X3) variables by 34.6%, while the remaining 65.4% can be explained by other variables not examined in this study.

Keywords: Servicescape, Location, Promotion, Purchase Decision

Pengaruh Word Of Mouth, Store Atmosphere Dan Kepuasan Konsumen Terhadap Keputusan Pembelian Pada Toko Pakaian Sipahutar Cloth Rantauprapat

Unedo Unedo — 2023-10-24

This study aims to analyze the effect of word of mouth, store atmosphere and consumer satisfaction on purchasing decisions at the Sipahutar Cloth Clothing Store in Rantauprapat. The research method used in this research is quantitative. In this study, the population was 42 employees of the Sipahutar Cloth Clothing Store in Rantauprapat. The research sample used saturated sampling technique by drawing the entire existing population to serve as a research sample with a total of 42 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Word Of Mouth has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store in Rantauprapat. Store Atmosphere has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store Rantauprapat. Consumer Satisfaction has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store Rantauprapat. Service quality has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store Rantauprapat. Word Of Mouth, Store Atmosphere, Customer Satisfaction and Service Quality simultaneously have a positive and significant effect on Purchasing Decisions at Sipahutar Cloth Clothing Stores Rantauprapat. The coefficient of determination of 0.824 means that the Purchasing Decision can be explained by the Word Of Mouth variable (X1), Store Atmosphere (X2), Customer Satisfaction (X3) by 82.4%, while the remaining 17.6% can be explained by other variables not examined in this study.

Keywords: Word Of Mouth, Store Atmosphere, Customer Satisfaction, Purchase Decision

Prestasi Kerja Pegawai Di Dinas Perhubungan Kota Medan Berdasarkan Kebutuhan Penghargaan dan Kebutuhan Sosial

Muhammad Wahyu Hidayat — 2023-10-24

This research aims to analyze the influence of esteem needs and social needs on employee work performance in the Medan City Transportation Department. The population of this study was 301 employees of the Medan City Transportation Department. The sample in this study was 172 employees of the Medan City Transportation Department. The analytical methods used are Validity Test and Reliability Test, Classical Assumption Test, Multiple Regression Analysis, T Test, F Test and Coefficient of Determination. The research results partially prove that the need for appreciation has a positive and significant effect on employee work performance at the Medan City Transportation Service. Social needs have a positive and significant influence on the Medan City Transportation Department. Simultaneously, the research results show that the need for esteem and social needs have a positive and significant effect on the Medan City Transportation Department. The R square (R2) value shows that the coefficient of determination is 0.534, meaning that the percentage of Reward Needs (X1) and Social Needs (X2) on Job Performance is 53.4% while the rest is influenced by other variables that were not studied.

Keywords: Reward Needs, Social Needs, Work Achievement

Pengaruh Karakteristik WPP 712 Dan WPP 714 Terhadap PDB Perikanan Dan Produksi Perikanan Tangkap

Nisa Azizah Rubianti — 2023-10-24

The fisheries sector has a role for the regional to national economy through fishery GRDP, fishery production, and employment. In utilizing fishery resources, Indonesian seas are divided into 11 WPP. This study aims to determine whether the differences in the characteristics of WPP 712 and WPP 714 can affect fisheries GRDP and capture fisheries production and to find out whether there is a reciprocal relationship between fisheries GRDP and capture fisheries production. The type of data used in this study is panel data in 14 provinces in 2010-2019. This study use TSLS regression analysis. The results of this study indicate that the differences in the characteristics of WPP 712 and WPP 714 have no effect on fishery GRDP and capture fisheries production. Fishery GRDP and capture fisheries production have a positive and significant effect on each other. Fish consumption rate has a positive and significant effect on each other. Fish consumption rate has a positive and significant effect on fisheries GRDP, but NTN have no effect on fisheries GRDP. The number of ships has a positive and significant effect on capture fisheries production.

Keywords: Fishery, Capture Fisheries, GRDP, Fisheries Production, Fish Consumption, WPP, NTN.

Pengaruh Pelatihan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pt Saitama Stamping Indonesia Di KIIC

Akbar Saeful Rochman — 2023-10-27

Keywords : Training, Work Discipline and Employee Performance.

Pengaruh Sistem Pengendalian Internal terhadap Intensitas Inovasi dan Kinerja Organisasi Sektor Publik di Surabaya dengan Kepemimpinan Transformasional sebagai Variabel Moderasi

Putri Farnisa Wahida — 2023-10-27

This study examines the relationship between the ICS and the performance of public sector organizations in Surabaya, with the mediation model of innovation intensity and the moderation model of transformational leadership. The population of this research is public sector organizations in Indonesia, which are 17.307 organizations. The sampling selected using a purposive sampling method. This type of research is quantitative with primary data obtained from research questionnaires. The analytical method used is SEM-PLS with Smart PLS 4. The results show that the ICS has a direct effect on the performance of public sector organizations, but has no effect when the innovation intensity mediation model is added, the intensity of innovation does not affect the performance of public sector organizations, and moderating of transformational leadership model does not affect the relationship between ICS and performance of public sector organizations, ICS and innovation intensity, innovation intensity and performance of public sector organizations. The results of this study emphasize the importance of implementing an ICS in public sector organizations and the role of policymakers in encouraging the implementation process.

Keywords: Internal Control System, Performance of Public Sector Organization, Innovation Intensity, Transformational Leadership

Efek Moderasi Kepedulian Lingkungan Manajerial Pada Pengaruh Inovasi Produk Hijau Dan Proses Inovasi Hijau Terhadap Kinerja Berkelanjutan Ukm Sektor Makanan Dan Minuman Di Kabupaten Banjarnegara

Bahtiar Efendi — 2023-10-28

This study aims to examine the effect of green product innovation on sustainable performance, the effect of green innovation processes on sustainable performance, and the moderating effect of managerial environmental concern on the relationship between product innovation and green innovation processes and sustainable performance. The valid responses received through a structured questionnaire were from 110 SMEs in the food and beverage sector in Banjarnegara district. MRA analysis was used to validate the hypothesis from the literature review. The results of this study indicate that individual green product innovation variables have a significant influence on sustainable performance variables. Green innovation process variables individually have a significant influence on sustainable performance variables. The managerial environmental concern variable is unable to moderate the relationship between green product innovation and the relationship between green product innovation and sustainable performance. The managerial environmental concern variable positively and significantly moderates the relationship between the green innovation process and sustainable performance.

Keywords: Green product innovation, Green innovation process, Managerial environmental concern, Sustainable performance

Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance

Abdul Basir — 2023-10-28

Many companies consider paying taxes is unprofitable because it can reduce their amount of profit. This triggers companies are used various tactics to reduce the amount of tax payments. This study aims to analyze the factors influence of tax avoidance at Manufacturing Companies in the consumer goods sector in 2018-2022 period. These factors include accounting conservatism, DER, ROA, size firm and institutional ownership. The method of research is using the quantitative and regression analysis, the sample is Manufacturing Companies consumer goods sector which are consistently publish quarterly financial report period 2018-2022 with a total of 15 companies. Researcher collect the data by purposive sampling method, and it is analysed with EViews 10. Analysis was carried out by several tests such as classic assumption test, feasibility analysis model, panel regression analysis and coefficient of determination test. Based on research, tax avoidance of manufacturing companies is influenced by ROA and DER, while the accounting conservatism, size firm and institutional ownership does not have affect on tax avoidance of Manufacturing Companies consumer goods sector period 2018-2022. The company management is expected to pay more attention to every action taken and the risks it will bear in relation to its tax obligations.

Keywords: Accounting Conservatism, DER, ROA, Size Firm, Institutional Ownership, Manufacturing Companies

Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Terhadap Keputusan Transfer Pricing Aggressiveness (Studi Kasus Consumer Goods Industry Di BEI 2017-2021)

Lorensa Prima Dwi Adha — 2023-10-28

This research to analyze and prove the effect of taxes, tunneling incentive and exchange rate on transfer pricing aggressiveness. The research focuses in the companies of consumer goods industry that are listed on the Indonesia Stock Exchange from 2017 to 2021 period. The sample of this research were chosen through the purposive sampling technique and resulting 9 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 25. The result showed that tax and exchange rate positively affected transfer pricing aggressiveness, whereas tunneling incentive negatively affected on transfer pricing aggressiveness. This research contributes to increasing the state revenue through the taxation contribution by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.

Keyword: Transfer Pricing, Tax, Tunneling incentive, Exchange Rate.

Pengaruh Implementasi Inovasi Digital Dan Lingkungan Kerja Terhadap Efektivitas Kerja Karyawan Studi: Karyawan PT. Tiki Jne Exspress Cabang Utama Kota Sukabumi

Siti Resna Wulandari S — 2023-10-28

Effevtiveness within the scope of the organization or company is generally associated with the implantation of activities aimed at promoting and developing the organization or campany. This study aims to determine the effect of digital innovation implementation and the work environment having an influence that can increase the work effectiveness of employee at PT. TIKI JNE. The research method used is quantitative research method and the sample technique used is saturated sample technique. Data were obtained through questionnaires which were distributed to 58 respondents who were employees of PT. TIKI JNE with Likert scale measurements. The results of the hypothesis test stated that the influence of digital innovation implementation had a positive and significant effect on employee work effectiveness. The results of hypothesis testing stated that work environment has a positive and significant effect on employee work effectiveness. Implementation of the application used is also very helpful for employees in managing work, especially regarding personnel administraton and the work environment that exist around employees greatly influence the work carried out on the effectiveness of employee work.

Keyword: Digital Innovation Implementation, Work Environment, Employee Effectiviness

Pengaruh Disiplin Kerja, Stres Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT. Sardana Indah Berlian Motor

Valencia Vierri — 2023-10-29

This study aims to examine the impact of discipline,stress and satisfaction on employee performance at PT Sardana Indah Berlian Motor. Respondent as many as 92 employees. This study applies a quantitative approach. The use of data is questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression análisis. The results obtained that partially and simultaneously work discipline, work stress and job satisfaction have a positive and significant effect on employee performance at PT Sardana Indah Berlian Motor.

Keyword:Discipline,Stress,Satisfaction,Performance.

Pengaruh Konflik Kerja, Lingkungan Kerja, Dan Pengembangan Sdm Terhadap Kinerja Pegawai Pada Dinas Perhubungan Labuhanbatu

Kiki Arianto — 2023-10-29

This study aims to analyze the effect of Work Conflict, Work Environment and Human Resources Development on the Performance of Shopping Employees in Wholesale Sembako Mrs. Ervina, Aek Paing Tengah Village To determine the effect of Work Conflict, Work Environment and Human Resources Development on Employee Performance with a sample of 134 people. The data collection technique was carried out by questionnaire or primary data. The results showed that simultaneously the variables of Work Conflict, Work Environment, and HR Development had a positive and significant effect on Employee Performance with a calculated F value of 11,650 greater than Ftable 2.37 with a significant value of 0.000 <0.05, partially Work Conflict has a positive but insignificant effect on Employee Performance obtained tcount value 0.263 smaller than ttable 1, 65 partially the Work Environment has a positive but insignificant effect on the consumer's decision to buy with t count 1.985 greater than t table 1.65 and the significance value of t is 0.049 < 0.05, partially HR Development has a positive and significant effect on consumer decisions obtained tcount 3.317> t table 1.65 and the significance value of t is 0.001 < 0.05.

Keywords: Work Conflict, Work Environment, HR Development, Employee Performance

Determinan Akuntabilitas Pengelolaan Dana Desa di Kecamatan Balongpanggang Kabupaten Gresik

Vanny Lellyta Indah Novita Sriwulandari — 2023-10-30

The accountability of village fund management plays an important role in developing a village. The purpose of this study was to test and prove the effect of village apparatus competence, internal control system, information technology utilization, and community participation on the accountability of village fund management in Balongpanggang District, Gresik Regency. This research was conducted in Balongpanggang District, Gresik Regency, totaling 25 villages. The sample was taken using purposive sampling technique and obtained as many as 150 respondents who had criteria, including village officials who knew about the accountability of village fund management consisting of the village head, village secretary, finance head, planning head, Kasi Kesra, and the Village Consultative Body (BPD). Data collection techniques using primary data sourced from questionnaires. The analysis technique used was SEM-PLS. The results showed that the competence of village officials, technology utilization, and community participation had an effect on the accountability of village fund management in Balongpanggang District, Gresik Regency, while the internal control system had no effect on the accountability of village fund management in Balongpanggang District, Gresik Regency.

Keywords: Community Participation, Internal Control System, Utilization of Information Technology, Village Apparatus Competence, Village Fund Management Accountability.

Pentingnya Literasi Keuangan Dalam Pengambilan Keputusan Investasi Bagi Generasi Milenial

Achmad Fadjar — 2023-10-30

Not a few losses that occur due to errors in the selection of assets or investment projects by a company or individual with the original intention of obtaining profitable results in the future but in reality experiencing losses due to a lack of understanding of financial literacy. The sample in this study used millennial generation S2 Accounting students at Widyatama University graduate school as respondents. Data obtained through questionnaires and interviews with data analysis using simple linear regression. The results showed that there was an influence of financial literacy on investment decision making for the millennial generation. Based on the results of descriptive analysis, it is known that in making investment decisions it is less supported by mastery of technical analysis in making investment decisions, one of the factors causing this is because financial literacy lacks understanding of financial management including basic concepts and financial products.

Keywords: Financial Literacy, Investment Decision Making, Millennial Generation

Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Kantor BPKP Di Provinsi Sumatera Utara

Santa Lusi Silalahi — 2023-10-30

Financial reports are said to be accurate if they are presented in a timely manner when needed by users of financial statements such as the government, investors, creditors, the public, and other parties as a basis for decision making. This study aims to test and find out whether there is an effect of company size, audit opinion, auditor reputation, and audit tenure on Audit Delay. The method in this study uses quantitative methods with the sampling technique determined by the questionnaire method using the saturated sample technique, where all the population in this study is sampled. The population in this study were all auditors at the BPKP office in North Sumatra Province. the number of samples used was 62 auditors who worked at the BPKP office in North Sumatra Province. Based on the results of the research conducted, it shows that Audit Opinion and Audit Tenure have a significant effect on Audit Delay while Company Size and Audit Reputation have no significant effect on Audit Delay.

Keywords: Audit Delay, Audit Tenure, Audit Opinion, Auditor Reputation, Company Size

Pengaruh Financial Distress dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI tahun 2020-2022

Feni Monika Silalahi — 2023-11-01

Taxes play an important role, but the realization of tax revenues is not yet optimal, this is due to the low level of taxpayer compliance in Indonesia and there are still actors who commit tax evasion. This research aims to present a review of the effects of profitability and financial distress on tax avoidance. The empirical research carried out focuses on companies belonging to the pharmaceutical category listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research uses secondary data available in the annual report which can be accessed via the official IDX website. The author in his research also used a purposive sampling method with conditions set by the author. The subjects of this research were 12 companies over a period of 3 years of research so that the author obtained 36 observation data. In his research, the author used multiple linear regression methods as well as descriptive statistical analysis techniques, classical hypothesis testing and hypothesis testing including goodness of fit (F-test) as well as the coefficient of determination (R2). The research data was processed using SPSS 22 software and the output showed that profitability and financial distress had no impact on tax avoidance behavior.

Analisis Pengaruh Kurs Rupiah dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan: Literature Review Manajemen Keuangan

Muhammad Imam Hasnawi — 2023-11-03

Inflasi menyebabkan timbulnya sejumlah biaya sosial yang harus ditanggung oleh masyarakat. Tujuan penelitian ini untuk menganalisis pengaruh Kurs Rupiah dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teorinya pada literatur hasil penelitian. Artikel ini membahas dan menganalisis secara teori berdasar hasil penelitian sebelumnya tentang Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan. Literatur yang digunakan adalah literatur dari hasil penelitian atau kajian yang disajikan dalam artikel ilmiah. Hasil penelitian menunjukan (1) Kurs Rupiah berpengaruh terhadap Indeks Harga Saham Gabungan. (2) Tingkat Inflasi berpengaruh terhadap Indeks Harga Saham Gabungan.

Inovasi Pengrajin Gerabah Dalam Meningkatkan Pendapatan Keluarga Di Desa Sugih Waras OKI

Nova Yanti Maleha — 2023-11-06

This research was conducted in Sugih Waras Village, Teluk Gelam District, Ogan Komering Ilir Regency, to find out the income of pottery craftsmen in Sugih Waras Village, Teluk Gelam District, Ogan Komering Ilir Regency. The research method used in this research is purposive sampling used to determine certain criteria that are considered as populations. From several interviews conducted by researchers, where the results of the interviews were almost all pottery craftsmen stated that sales and income for pottery craftsmen had decreased quite drastically, where people's purchasing power had fallen, thus reducing their income, so they didn't sell at all or closed their businesses. . The causes of the closing of the business are due to running out of capital and no capital, uncertain weather conditions, materials that are difficult to obtain, the emergence of designs with the latest innovations, some buyers prefer online shopping which uses their daily income to connect their survival in order to meet household needs for pottery craftsmen.

Keywords: Innovation, Pottery, Income

Pengaruh Kompetensi, Audit Tenure Dan Independensi Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Kota Palembang

Chairani Adelina — 2023-11-09

This research aims to determine the influence of competency, audit tenure, and independence on audit quality at Public Accounting Firms (KAP) in Palembang City. This research uses quantitative methods. The population for this research was all auditors in Palembang City and the sample was taken using a purposive sampling method of 32 auditors. The variables in this research are competence, audit tenure, independence and audit quality. Testing was carried out using classical and multiple linear assumption tests. The results of this research can be concluded that competence and independence have a significant positive effect on audit quality, while audit tenure has a negative effect on audit quality.

Keywords: Competency, Audit Tenure, Independence, Audit Quality

Pengaruh Spesialisasi Auditor, Audit Tenure, Leverage dan Profitabilitas terhadap Manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia

Febianita Ayu Larassati — 2023-11-09

The purpose of testing this research is to find out whether Auditor Industry Specialization, Audit Tenure, Leverage and Profitability have an influence on the occurrence of Earnings Management in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange which will be the focus of the population for this study and the data needed is obtained from their financial statements. Sampling was carried out using several criteria with the purposive sampling method for sample selection. Sample data obtained from 16 companies with a period of 2019 to 2021. SPSS version 26 is used for data analysis then continued with classical assumption testing then hypothesis testing with partial tests. This study found that auditor industry specialization, audit tenure, and leverage do not affect earnings management and profitability has a positive impact on earnings management.

Analisis Pelatihan Kerja, Kepuasan Kerja Dan Kompensasi Terhadap Kinerja Personil Satuan Polisi Pamong Praja (POLPP) Kabupaten Padang Pariaman

Lenny Hasan — 2023-11-11

The purpose of this research is to determine and analyze the influence of job training, job satisfaction and compensation on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) personnel. The research method is descriptive quantitative. The population was 37 people. A sample of 37 people was taken using total sampling technique. Data analysis techniques are multiple linear regression, t test, F test and coefficient of determination. The results of multiple linear regression analysis are Y = 2.701 + 0.036 X1 + 0.301 X2 + 0.223 X3 + e. The results of the t test found that job training had no effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) Personnel and job satisfaction and compensation had a positive and significant effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) Personnel. The results of the F test found that job training, job satisfaction and compensation together had a positive and significant effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) personnel. The results of the coefficient of determination test found that the variable ability of job training (X1), job satisfaction (X2) and compensation (X3) explained the personnel performance variable (Y) by 65.9% and the remaining 34.1% was explained by other variables not discussed in the this research.

Keywords: Job Training, Job Satisfaction, Compensation, Personnel Performance.

Pengaruh Kualitas Produk, Brand Image Dan Promosi Terhadap Minat Beli Ulang Pada Minuman Teh Botol Sosro Di Depok

Siwi Afinni Lestari — 2023-11-17

This study aims to determine the effect of product quality, brand image and promotion on repurchase interest in the bottled drinks in Depok. The sample in this study was 100 respondents who filled out the questionnaire data that I distributed by google formular media, this study used primary data with data collection methods through questionnaires distributed to 100 respondents. The data analysis technique was using inferential analysis with multiple linear regression and using the Statistical product and service solution (SPSS) version 24.0 program. From the results of multiple linear regression analysis shows that the Product Quality variable (X1) has an influence of 0.451 or 45.5%, the brand image variable (X2) has an influence of 0.194 or 19.4% and the Promotion variable (X3) has an influence of 0.196 or 19.6% of repurchase interest. Thus, it can be concluded that the variables of product quality, brand image and promotion influence purchasing decisions together.

Keywords: Product Quality, Brand Image, Promotion and Repurchase Interest.

Pengaruh Kualitas Produk, Citra Merek Dan Kepercayaan Merek Terhadap Keputusan Pembelian Kosmetik Wardah Pada Mahasiswa Universitas Nasional Jakarta

Arlisa Nurul Imani — 2023-11-17

This study aims to determine the effect of Product Quality, Brand Image and Brand Trust on Purchase Decision of Wardah Cosmetics in Jakarta National University Students. The population of this research is the students of the National University of Jakarta who used Wardah cosmetics products. The sampling method used in this study was purposive sampling. The sampling method used purposive sampling technique, the number of samples was 100 respondents with the sample criteria being jakarta National University students who had purchased and used Wardah cosmetics. This type of data uses primary data in the form of a questionnaire. This study uses analytical techniques including multiple linear regression tests, and hypothesis testing with the help of SPSS 25. Partially, product quality has a positive and significant effect on Wardah cosmetic purchasing decisions for students at the National University of Jakarta this is indicated by the results of the t-test with the acquisition tcount>ttable (2,057>1,984) and sig value (0,042<0,05), brand image has a positive and significant effect on purchasing decisions for Wardah cosmetics for students at National University of Jakarta as evidenced by the t-test results with the acquisition of tcount>ttable (2,481>1,984) and the sig value (0,015<0,05), and brand trust has a positive and significant effect on purchasing decisions for Wardah cosmetics. at the Jakarta National University Students as evidenced by the t-test results with the acquisition of tcount>ttable (2,116>1,984) and sig value (0,037<0,05).

Keywords: Product Quality, Brand Image, Brand Trust, Purchase Decision.

Pengaruh Kualitas Produk, Kualitas Pelayanan, Dan Persepsi Harga Terhadap Keputusan Pembelian Pada Depot Air Pray Gondrong Jakarta

Abdillah Dattul Kahfie — 2023-11-17

This study aims to determine the effect of product quality, service quality and price perceptions on purchasing decisions for Air Pray Gondrong Jakarta. The population in this study used a purposive sampling technique where the population taken was 100 people with a significance level of 95% and a standard deviation of 25%. This study uses primary data with data collection methods through questionnaires distributed to 100 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 26.0 program. The results showed that product quality had a positive and significant effect on purchasing decisions with a path coefficient value of 0.269 and a significant t of 0.005. Service quality has a positive and significant effect on purchasing decisions with a path coefficient value of 0.178 and a significant t of 0.033. Price perception has a positive and significant effect on purchasing decisions with a path coefficient value of 0.400 and a significant t of 0.000.

Keywords: Product quality, Services Quality, Price perceprtions, Purchasing decisions

Pengaruh Kualitas Pelayanan, Persepsi Harga, Dan Lokasi Terhadap Kepuasan Konsumen Pasar Kemiri Muka Di Kelurahan Kemiri Muka

Virhan Arief Fadhila — 2023-11-17

This study aims to determine the effect of service quality, price perception and location on consumer satisfaction in the Kemiri Muka market, Kemiri Muka village. The population in this study used Anderson's sampling technique where the population taken was 100 people with a significance level of 95% and a standard deviation of 25%. This study uses primary data with data collection methods through questionnaires distributed to 100 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 26.0 program. The results showed that service quality had a positive and significant effect on consumer satisfaction with a path coefficient value of 0.263 and a significant t of 0.015. Price perception has a positive and significant effect on consumer satisfaction with a path coefficient value of 0.216 and a significant t of 0.018. location has a positive and significant effect on consumer satisfaction with a path coefficient value of 0.302 and a significant t of 0.009.

Keywords: Service Quality, Price Perception, Location and Consumer Satisfaction

Pengaruh Kualitas Pelayanan, Kepercayaan, Dan Keamanan Terhadap Kepuasan Konsumen Pengguna Jasa Grabbike Di Kelurahan Kebagusan

Wildan Nuradi Nuradi — 2023-11-17

This study aims to analyze the effect of Service Quality, Trust, and Security on Consumer Satisfaction of GrabBike service users in the Kebagusan Village Area. The data source in this study used primary data in the form of a questionnaire, the research data was given to 100 consumer respondents who used GrabBike services in the Kebagusan Village Area. In taking samples for this study using purposive sampling method. The data analysis technique used is multiple linear regression and hypothesis testing using t-statistics that have been processed from SPSS 25 to test the regression coefficients. Based on the results of the partial study, it was found that Service Quality has a positive and significant effect on Consumer Satisfaction, Trust has a positive and significant effect on Consumer Satisfaction, Security has a positive and significant effect on Consumer Satisfaction.

Keywords: Service Quality, Trust, Safety, Customer Satisfaction.

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Food And Baverage Yang Terdaftar Di BEI Tahun 2017-2021

Lia Fatra Nurmaula — 2023-11-21

This research was conducted to find out and analyze the effect of Good Corporate on firm value with profitability as a moderating variable. The population used in this study are food and beverage companies listed on the IDX in 2017-2021. The sample was determined using a purposive sampling method and a sample of 120 was obtained. The type of data used in this study was secondary data obtained from www.idx.co.id. Data analysis was carried out using descriptive statistics, testing the SPSS version 16.0 program. The results of the study found that Institutional Ownership and Audit Committee have no effect on firm value, Managerial Ownership, Institutional Ownership, and Audit Committee moderated by profitability (ROA) have no effect on firm value. While Managerial Ownership affects the value of the company.

Keywords: Managerial Ownership, Institutional Ownership, Audit Committee, Profitability, Firm Value

Volatilitas Spillover Cryptocurrency Terhadap Kinerja Industri Perbankan Dan Valuta Asing Dengan Metode Bekk Garch

Redzki Amaris — 2023-11-21

Volatilitas Spillover Cryptocurrency terhadap Kinerja Industri Perbankan dan Eks Asing Cryptocurrency pertama yang diluncurkan pada tahun 2014 adalah Bitcoin. Dengan munculnya aset baru ini, investor perlu melakukan analisis risk and return terhadap jenis investasi dalam kategori cryptocurrency. Penelitian ini menganalisis apakah muncul efek harga dengan adanya cryptocurrency terhadap harga saham dari bank-bank di Indonesia. Selain itu, penelitian ini juga ingin melihat dampak cryptocurrency terhadap valuta asing yang sering diperdagangkan. Penelitian ini merupakan penelitian data panel dari tahun 2015 hingga 2019, sehingga metode BEKK GARCH digunakan untuk menganalisis apakah ada efek spillover dari volatilitas yang ditimbulkan oleh Cryptocurrency terhadap saham harga penutupan Perbankan dan saham Valuta Asing. Hasil penelitian menunjukkan adanya cryptocurrency pada beberapa harga penutupan saham perbankan dan saham valuta asing. Hasil Uji BEKK GARCH menunjukkan bahwa saham perbankan dan valuta asing memiliki beberapa pengaruh yang tidak dipengaruhi oleh cryptocurrency sebagai salah satu instrumen investasi yang meningkatkan investor. Penelitian ini menyarankan untuk berinvestasi pada cryptocurrency, dengan volatilitas harga yang diperlukan dengan investasi portofolio aset saat ini.

Pengaruh Profitabilitas Dan Leverage Terhadap Pengurangan Pajak (Penelitian Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)

Diah Andari — 2023-11-23

The Indonesian government is increasingly optimizing tax revenues as a source of income. The implementation of tax collection by the government does not always receive a good response from companies or agencies. The government pays quite a lot of attention to taxes so the government expects tax payments to be as high as possible to finance government programs. However, unlike companies, taxes describe costs or burdens that will reduce a company's net profit, so companies will pay taxes as low as possible. This research aims to know whether profitability and leverage influence tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The factors tested in this research are profitability and leverage as the independent variable, while tax avoidance as the dependent variable. The research method used in this research is descriptive and verification. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The data analysis used in this research is multiple regression analysis using Eviews 12. The results show that partially and simultaneously, profitability and leverage do not affect tax avoidance. The research results also show that the value of profitability and leverage influencing tax avoidance is 6.51%, and the remaining 93.49% influenced by other variables outside the research.

Keywords: profitability, leverage, tax avoidance

Analisis Kinerja Keuangan Perusahaan Pertambangan Batu Bara Pada Laporan Tahun Buku 2019-2022 Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus: PT. Bukit Asam Tbk, PT. Indika Energy Tbk, Dan PT Golden Energy Mines Tbk)

Yulfiswandi Yulfiswandi — 2023-11-24

The purposeoof thisoresearch is to determineohow corporate socialoresponsibility (CSR) significantly affects the financialoperformance of coalomining companiesolisted on the IndonesiaiStock Exchange from 2019 to 2022. PT. BukitoAsam Tbk, PT. Indika Energy Tbk, and PT GoldenoEnergy Mines Tbk have provided data for this research. This study adopts a quantitative approach. The Indonesian Stock Exchange gallery serves as the data source for this research. Secondary data obtained from the companies' annualoreports are utilized. Data collection and documentation methods can be found on the Indonesian Stock Exchange website (https://idx.co.id/en). The research indicates that corporateosocial responsibilityodoes not significantly impact the financialoperformance of the companies. In other words, corporate social responsibility does not influence Return onoAssets (ROA) or Return onoEquity (ROE).

Keywords: Financial Performance, ROA, ROE, Mining, Coal

Evaluasi Penetapan Tarif Air Minum Pada Blud Air Minum Kota Cimahi

Yuyun Kurniawati — 2023-11-25

Clean water is one of the necessities of life. Almost all human activities require clean water, from drinking, bathing, cooking, washing and other activities. In Indonesia, Regional Drinking Water Companies (PDAMs) are responsible for community drinking water services. The Cimahi City Government organized drinking water services for the community by providing UPTD Air Minum in 2014 and became BLUD Air Minum in 2020 to gain more flexibility in managing the economy. BLUD Cimahi City's revenue comes from water sales, so it is expected that the fixed tariff will get optimal revenue while being able to cover company expenses. One of the principles of water tariff setting is full cost coverage, i.e. that all company costs can be covered by tariff revenues. Therefore, to achieve this principle, a Break Even Point calculation is conducted, i.e. where the total revenue from the sales volume is equal to the total costs. Through this research, it can be determined whether the drinking water tariff of BLUD Air Minum Cimahi City can cover all company costs. The research used is a qualitative and descriptive approach. Information was obtained through interviews and documentation. The results of this study indicate that BLUD Air Minum is appropriate in setting the Drinking Water tariff, because at the beginning of the fourth quarter or October, the Drinking Water tariff revenue has reached the break-even point.Keywords: Tariff, Cost, Break Even Point

Keywords: Tariff, Cost, Break Even Point

Pengaruh Struktur Modal, Harga Komoditas, Dan Harga Saham Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)

Bachtiar Asikin — 2023-11-26

This study aims to analyze the Effect of Capital Structure, Commodity Prices, and Stock Prices on Company Financial Performance (Empirical Study on Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). This study uses a quantitative descriptive approach using secondary data obtained from the company's published financial statements. The research population was conducted at oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018-2022. Based on purposive sampling, a sample of 6 companies was obtained. The results showed that capital structure and commodity prices affect the company's financial performance. While stock prices have no effect on the financial performance of oil palm plantation companies. This study provides further understanding of the factors that can affect the financial performance of oil palm plantation companies in Indonesia. The results of this study can be used as a reference for companies in making decisions related to capital structure, commodity prices, and stock prices.

Keywords: Capital Structure, Commodity Price, Stock Price, Corporate Financial Performance

Analisis Arus Kas Operasi Dan Laba Akuntansi Serta Pengaruh Terhadap Return Saham (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

Sari Oktavia Br Sihite — 2023-11-29

This study aims to determine the effect of operating cash flow and accounting profit on the stock returns of LQ-45 companies listed on the Indonesia Stock Exchange for the period 2019-2021. The independent variable on research are operating cash flow and accounting profit, while dependent variable is the stock returns. This study includes a sample of 60 observations using purposive sampling method. Technical data analysis in this study using the SPSS 25 computer program. The result of this study showed that the variable operating cash flow and variable accounting profit has a positive significant effect on the stock returns. In addition, based on the coefficient of determination test, operating cash flow and accounting profit are able to explain their effect on the stock returns of 65,2%.

Keyword: Operating Cash Flow, Accounting Profit, Stock Returns

Determinan Gross Domestic Product Dan Angka Harapan Hidup Terhadap Indeks Pembangunan Manusia: Studi Komparasi Antara Afghanistan Dan China Priode 1990 â€“ 2021

Agafirdus Ervandus Blutuk — 2023-11-29

The human development index is a benchmark for determining human welfare in a country. The human development index can be measured by various factors. In this study, the benchmarks used were gross domestic product and life expectancy after birth in Afghanistan and China for the period 1990 to 2021. This benchmark can be seen through the correlation test, where the results show an 80.35% relationship between the human development index and GDP. Meanwhile, the relationship between the human development index and life expectancy after birth was 97.07%. Then, to determine that the data was valid, the researcher used several regression analyses tests. With the regression analysis, researchers can see a comparison of human development in the two countries.

Keywords: Human Development Index; Gross Domestic Product; Life Expectancy.