Kompak :Jurnal Ilmiah Komputerisasi Akuntansi

Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an)

Liafatra Nurlaily, Ayu Nurafni Octavia, Ahmad Sahri Romadon — Mon, 22 Apr 2024 00:00:00 +0800

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats.

Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.

Determinan Manajemen Laba Pada Perusahaan Manufaktur Consumer Non-Cyclicals Periode 2019-2022

Meisya Linda — Mon, 22 Apr 2024 08:15:40 +0800

The purpose of this study is to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. This research is quantitative research, with secondary data obtained from the Indonesia Stock Exchange (IDX) as the data source. The population in this study comes from manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the period 2019 - 2022. In this study using purposive sampling method which was selected with certain considerations. There were 13 companies taken as research samples. Based on the results of this study, it shows that tax planning has no significant effect on earnings management, deferred tax expense has no significant effect on earnings management, and deferred tax assets have a significant effect on earnings management.

PENGARUH KUALITAS PRODUK, PERSEPSI HARGA DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN HAND AND BODY LOTION VASELINEDI KOTA SEMARANG

Puja Ratna Sari — Mon, 01 Jul 2024 00:00:00 +0800

The purpose of this research is to analyze the influence of product quality, price perception and electronic word of mouth on purchasing decisions. This research was conducted using quantitative metodhs. The population in the study involved Vaseline hand and body lotion in Semarang City, with a sample of 96 respondent selected using a purposive sampling technique. The data analyzed is primary data collected using a questionnaire. Based on the results of the SPSS version 26 test, the results of the research instrument showed the all indicators were declared valid and all variables were declared reliable. The results of the t test and regression coefficient show that the product quality variable has a positive and significant effect on decisions, electronic word of mouth has a positive and significant effect on purchasing decisions, while price perception does not have a significant effect on purchasing decisions. Based on the model test results, the three independent variables were able to explain 64.3 percent of the dependent variable.

Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi Dan Tingkat Hutang Terhadap Persistensi Laba

Opi Puspita, Tjahjaning Poerwati — Fri, 05 Apr 2024 00:00:00 +0800

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.

Faktor–Faktor Rasio Keuangan Yang Mempengaruhi Non-Performing Loan (NPL)

Widya Hasnadz Dzakiyani, Hermanto — Fri, 05 Apr 2024 08:02:13 +0800

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.

Pengaruh Sistem Informasi Akuntansi, E - Commerce, dan Media Sosial terhadap Keputusan untuk Berwirausaha

Adinda Yunita Siswananti — Fri, 05 Apr 2024 08:04:24 +0800

Information technology is very important for business, including accounting information systems. One way businesses use information technology to increase their competitiveness is e-commerce. Additionally, social media helps in implementing online marketing strategies. The aim of this research is to evaluate and analyze the impact of accounting information systems, e-commerce and social media on decisions made by entrepreneurs. This type of research is quantitative and uses an accidental sampling method to produce 230 respondents. This research collects data by distributing questionnaires on the network using Google Form, and data analysis is carried out using the SmartPLS SEM application for quantitative analysis. The conclusion of the t test shows that accounting information systems, e-commerce, and social media have a positive and significant impact on decisions made by entrepreneurs.

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2018-2022

Nadila Devianti Putri Maharani, Jacobus Widiatmoko, Kentris Indarti — Fri, 05 Apr 2024 08:06:45 +0800

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.

Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)

Meifiani Nur Istiqomah, Jaeni Jaeni — Tue, 02 Apr 2024 08:31:53 +0800

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.

Faktor-Faktor Yang Mempengaruhi Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

Deva Putri Damayanti — Tue, 02 Apr 2024 08:43:22 +0800

Pentingnya menganalisis financial distress pada perusahaan adalah dapat mempertimbangkan suatu permasalahn pada keuangan yang timbul pada perusahaan yang akan berdampak secara langsung maupun tidak langsung terhadap operasional perusahaan, oleh sebab itu pemimpin perusahaan harus mengantisipasi kondisi tersebut. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi financial distress (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2020-2022. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh posisitif signifikan terhadap financial distress. Variabel leverage berpengaruh negatif signifikan terhadap financial distress. Variabel profitabilitas berpengaruh positif signifikan terhadap financial distress. Variabel operating capacity berpengaruh positif signifikan terhadap financial distress. Variabel sales growth tidak berpengaruh terhadap financial distress. Variabel ukuran perusahaan tidak bepengaruh terhadap financial distress.

The Perception of Civil Servants Regarding the Equalization of Structural Positions into Functional Positions and Its Influence on Work Productivity at Ganesha Education University

Ketut Susila Santhi, Komang Krisna Heryanda, Kadek Rai Suwena — Mon, 01 Jul 2024 08:25:06 +0800

The purpose of this study was to determine the perceptions of civil servants regarding the equalisation of structural positions into functional positions and their influence on work productivity at Ganesha University of Education. This research uses quantitative descriptive method. The sampling technique used was purposive sampling with a sample size of 59 employees who have the position of head of section and subsection. Collection using interview techniques and questionnaires. Data analysis using a mixed method approach through qualitative descriptive analysis and quantitative analysis using paired sample t-test. The results showed that (a) the implementation of equalisation of structural positions into functional positions at Ganesha University of Education is a bureaucratic reform in accordance with Permenpan-RB Number 17 of 2021 concerning Equalisation of Administrative Positions into Functional Positions; (b) the perception of civil servants towards the transfer of positions shows that the implementation of the transfer of positions has not optimally increased work productivity due to the determination of functional positions that are limited in number and type so that they do not match employee competence; (c) the results of the paired sample T-test test on there are differences in the work productivity of civil servants at Ganesha University of Education before and after equalisation of structural positions into functional positions

Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Nilai Perusahaan (Studi Perusahaan Property Dan Real Estate Tahun 2018-2022)

Julietta Fariskha Risaani, Sri Sudarsi — Fri, 05 Apr 2024 07:34:48 +0800

The company’s value is evidence that the entity has tried to run the company’s operation well with maximum profit and is a useful indicator for investors and shareholders, as it describes the success of an entity that can be seen from the price of shares. From that understanding it was decided to testing and proving the significance of profitability (ROE), company size (SIZE), leverage (DER), and liquidity (CR) towards company’s value (PBV). This type of research is the entire property and real estate companies listed on the Indonesian Stock Exchange (IDX) and sampling using purposive sampling with the final sample of 90 surveys. Double linear regression for data analysis methods using the help of SPSS software. From this study obtained results and proved that profitability (ROE) and leverage (DER) have an influence towards company’s value. Whereas, company’s size (SIZE) and liquidity (CR) proved to have no influence towards company’s value.

Pengaruh Cyberloafing, Stres Kerja, dan Kompensasi terhadap Kinerja Karyawan pada PT. Putra Srikaton Logistics Semarang

Fanny Putri Erlian — Mon, 01 Jul 2024 00:00:00 +0800

This study aims to examine the effect of cyberloafing, work stress, and compensation on employee performance at PT. Putra Srikaton Logistics Semarang. Data was collected from respondents in the form of employee data of PT. Putra Srikaton Logistics Semarang. This study used a saturated sample of 110 respondents. The data analysis approach applied is a validity test, reliability test, multiple linear regression test, coefficient of determination test, F test, and t-test in the SPSS version 23 application. The results showed that cyberloafing and work stress have a negative and significant effect on employee performance. While compensation has a positive and significant effect on employee performance.

Pengaruh Pengetahuan Akuntansi dan Soft Skill Berbasis Teknologi Terhadap Produktivitas Industri Manufaktur

Norma Dwi Hapsari — Fri, 05 Apr 2024 07:37:22 +0800

The development of information technology in the era of Industry 4.0 and Society 5.0 necessitates accounting professionals to enhance their AI-based information technology knowledge supported by soft skills. This research utilizes primary data through questionnaire-based data collection. The study's population comprises employees of Lifetime Design Manufacture using Accurate software, with purposive sampling as the sampling technique. The research findings indicate that accounting knowledge, information technology knowledge, and soft skills significantly impact employee performance. The study has limitations that require refinement and development. Future research could identify additional variables influencing employee performance for a more comprehensive corporate strategy.

Pengaruh Adanya Motivasi, Kompensasi, dan Komitmen Terhadap Kinerja Karyawan PT. Weltes Energi Nusantara

Agung Kurnia Harta, Sumartik Sumartik — Fri, 05 Apr 2024 00:00:00 +0800

Emina cosmetics Sumber daya manusia ialah asset bernilai dalam badan yang mana bisa bawa akibat yang penting dalam menggapai tujuan badan atau individu. Salah satu aspek yang mempengaruhi dalam kemampuan pegawai merupakan dorongan. Pada prinsipnya karyawan di PT. Weltes Energi Nusantara memiliki hasil dari pekerjaan sedikit kurang baik dikarenakan kurang maksimal nya kinerja karyawan dalam menyelesaikan pekerjaan tersebut. Tujuan penelitian ini guna Mendeskripsikan tingkat motivasi, tingkat kepuasan karyawan, tingkat komitmen karyawan terhadap perusahaan. Penelitian ini menggunakan metode kuantitatif yang bersifat deskriptif. Hasil yang di dapat pada penelitian ini yakni dengan tingkat kompensasi, komitmen dan motivasi pada karyawan maka akan mempengaruhi kemajuan tingkat kinerja karyawan PT.Weltes Energi Nusantara

Analisis Kinerja Keuangan Lembaga Pelatihan Kerja Kartika Sebagai Upaya Pencapaian Tujuan Organisasi

Erlin Kristinawati Waruwu, Ray Octafian — Fri, 05 Apr 2024 00:00:00 +0800

The objective of this study is to assess the financial performance of job training institutions with regards to the attainment of organisational objectives. This study used a qualitative methodology to assess the efficacy of managing financial resources within institutions. It focuses on important financial indicators, including liquidity, solvency, profitability, and efficiency. The study collected and analysed historical financial data from multiple job training institutions to ascertain the correlation between financial performance and the institution's capacity to accomplish its strategic objectives. The research findings indicate that institutions exhibiting robust financial performance are more proficient in conducting training programmes that align with labour market demands, extending the scope of their services, and guaranteeing long-term operational viability.

PENGARUH FINANCIAL DISTRESS, FIRM SIZE, LIKUIDITAS, DAN PRICE TO CASH FLOW FROM OPERATING ACTIVITIES TERHADAP RETURN SAHAM

Nurhalimah Nurhalimah — Fri, 05 Apr 2024 00:00:00 +0800

Stock returns are generated by investors from buying and selling activities of the stocks they own. The generated return is determined by the increase or decrease in the stock prices. These prices are formed by the fundamental performance of the company. The purpose of this research is to examine the influence of factors such as financial distress, firm size, liquidity, and price to cash flow from operating activities on stock return. This study was conducted on transportation and logistics companies during the period of 2019-2022. A total of 22 companies were selected as samples for this research, using purposive sampling method and obtaining 88 relevant research data. The relationship between the dependent variable and independent variables was analyzed using multiple linear regression. The hypothesis test showed that the variable of financial distress, analyzed using the Zmijewski method, did not have any significant influence on stock return. Firm size, measured by total assets, was also not found to have a significant impact on stock return. The analysis of liquidity using the current ratio did not find a significant influence on stock return. However, price to cash flow from operating activities showed a significant and positive influence on stock return. This factor can be taken into consideration by investors and potential investors when analyzing the financial fundamentals of transportation and logistics companies before investing, as it has an impact on stock return.

Pengaruh Islamic Financial Literacy, Lifestyle, Dan Self Control Terhadap Financial Management Behavior Pada Mahasiswa

Rahmatang Rahmatang, Elyanti Rosmanidar, Beid Fitrianova Andriani — Fri, 05 Apr 2024 06:50:39 +0800

The purpose of this study was to determine the effect of Islamic financial literacy, lifestyle and self-control on financial management behavior in FEBI UIN Sulthan Thaha Saifuddin Jambi students. The method used is quantitative method, using SPSS 29. The sample in this study were 95 samples of students from class 2020, 2021, and 2022 by distributing questionnaires.
The results showed that there was no significant influence between Islamic financial literacy on financial management behavior, with a tcount < ttable value, namely (1.498 < 1.986) or Sig> a (0.05) value, namely 0.137> 0.05. There is a significant influence between lifestyle on financial management behavior, with a tcount> ttable value, namely (2.645> 1.986) or Sig value < a (0.05), namely 0.010 < 0.05. There is a significant influence between self control on financial management behavior, with a tcount> ttable value, namely (5.090> 1.986) or Sig value < a (0.05), namely 0.000 < 0.05. There is a joint influence between the variables of Islamic financial literacy, lifestyle and self control simultaneously on financial management behavior with a value of 0.001 <0.05 and a value of fcount> ftabel (36.916> 3.10.).

STRATIFIKASI SOSIAL MASYARAKAT PEMBUDIDAYA IKAN DAN STRATEGI PEMBANGUNAN BUDIDAYA PERIKANAN DI KOTA SAMARINDA PROVINSI KALIMANTAN TIMUR

Aisna Hardin, Fitriyana — Fri, 05 Apr 2024 06:59:34 +0800

Abstract

The objectives of this study were to identify the social strata/layers of the fish farming community in Samarinda City and to determine the strategy for aquaculture development in Samarinda City. Respondents in this study were selected using purposive sampling with a total of 26 respondents from fish farmers and 5 staff of the Fisheries Service. Data were analyzed using descriptive qualitative and quantitative and SWOT analysis. The results of the study found that there are two social stratifications in the cultivation community in Samarinda City, namely middlemen/collecting traders and owner fish farmers. Positions as middlemen/collecting traders and fish farmers are status roles that are obtained because they are fought for through their own choices or efforts (achieved status). The top social layer is occupied by middlemen or collecting traders by looking at the level of wealth owned (ownership of vehicles, living conditions and ownership of luxury goods). The strategy that can be carried out for the development of aquaculture in Samarinda City is an aggressive strategy, namely optimizing technology and infrastructure to support the marketing of aquaculture products.

PENDEKATAN UTAUT UNTUK MENGANALISIS PENGGUNAAN PLATFORM TOKOPEDIA DALAM BELANJA ONLINE (Studi pada Mahasiswa di Kota Malang)

Dhara Ariska Caniago, Yuniarti Hidayah Suyoso Putra — Fri, 05 Apr 2024 00:00:00 +0800

The proliferation of e-commerce applications or platforms in Indonesia today provides society, especially students, with increasingly numerous options for online shopping. One example of such an application is Tokopedia. This research analyzes the use of the Tokopedia platform in online shopping utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population in this study is students in the city of Malang, with a sample approach using the Malhotra model, resulting in a sample size of 145 students. The results of SEM-PLS analysis indicate that Performance Expectancy, Effort Expectancy, and Trust have a positive and significant influence on the intention to use Tokopedia for online shopping among students in Malang. Meanwhile, Social Influence and Facilitating Conditions do not have a significant influence on the intention to use Tokopedia for online shopping among students in Malang city.

Keywords: UTAUT, E-Commerce Platform, Students, Online Shopping

Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi

Erwan Hidayat, Jaelani Jaelani — Fri, 05 Apr 2024 07:15:49 +0800

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.

Uniqlo Flash Sale: Marketing Strategy to Increase Purchase Intention

Khafidzotul Ilmah, Alshaf Pebrianggara, Muhammad Yani — Fri, 05 Apr 2024 07:21:02 +0800

This research purpose to determine the influence of Search Engine Optimization, Online Advertising and Time Pressure on Purchase Intentiom at the Uniqlo Flash Sale. This research uses quantitative methods with a descriptive approach. The sampling technique used was purposive sampling with a total of 96 respondents. Data collection techniques by distributing questionnaires. The data analysis technique uses Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of this research show that there is an effect of Search Engine Optimization on Purchase Intention. Online Advertising also has an effect Purchase Intention. Meanwhile, Time Pressure has no effect on Purchase Intention.

Building Awareness of Financial Management Behavior Among Students

Izza Nikmatur Rokhmah, Detak Prapanca, Herlinda Maya Kumala Sari — Fri, 05 Apr 2024 07:25:36 +0800

This research aims to examine the influence of fintech payments, financial socialization and financial experience on financial management behavior. This research uses quantitative descriptive methods. The population in this study were active students at Muhammadiyah University of Sidoarjo, totaling 12,730 students and used a purposive sampling technique. The sample was determined using the Slovin formula and a sample of 99 respondents was obtained. The research data source is primary data. The analysis technique uses Partial Last Square with Smart PLS 3.0. The research results show that fintech payment, financial experience and financial socialization partially have a significant effect on financial management behavior.

E-Service Quality, E-Trust and E-WOM in increasing E-Customer Loyalty Lazada

Umdatul Umah, Alshaf Pebrianggara, Muhammad Yani — Fri, 05 Apr 2024 07:30:16 +0800

The rapid growth of the online marketplace has created competition between marketplaces in Indonesia. The emergence of various new marketplaces that are growing now allows consumers to move from one platform to another. This challenge must be faced by marketplaces in maintaining consumer loyalty. The purpose of this study was to determine the effect of e-service quality, e-trust and e-WOM on Lazada e-customer loyalty. This research is a descriptive research using quantitative methods. The population of this study is users of the Lazada marketplace in Sidoarjo. Sampling using non-probability sampling techniques with purposive sampling techniques with a total sample of 96 people. Data analysis technique using Partial Least Square using Smart-PLS 3.0 program. The results of this study indicate that e-service quality, e-trust and e-wom partially affect e- loyalty.

Perancangan Sistem Penjualan untuk mempermudah Manajemen dan Laporan Penjualan Cat Menggunakan Website

Febryantahanuji Febryantahanuji, Hadi Yusuf, Budi Hartono, Arsito Ari Kuncoro — Mon, 22 Apr 2024 00:00:00 +0800

This research aims to identify the issues faced by one of the paint distributors in managing their sales information system. The study notes that despite the store's successful sales activities, the utilization of the sales information system remains limited, with the store preferring to manage products without online information handling applications. Based on observations, some weaknesses of the current system include lack of stock data accuracy, hindrances in providing real-time stock information, and limitations in tracking stock changes. The author suggests providing training to users of the web-based sales information system and establishing clear task allocation, as well as system improvements to address existing weaknesses. These suggestions are expected to enhance efficiency and effectiveness in sales management and meet the needs of both administrators and buyers.

Strategi Harga, Kualitas Pelayanan, dan Kualitas Produk Terhadap Kepuasan Konsumen Indah Bordir Sidoarjo

M Fariz Rifai, Supardi Supardi, Rizky Eka Febriansah — Mon, 01 Jul 2024 00:00:00 +0800

The purpose of this research is to determine the role of Price Strategy, Service Quality and Product Quality on Consumer Satisfaction at Indah Bordir Sidoarjo. This research methodology uses a quantitative type of research. This research sample was taken using a non-probability sampling technique with accidental sampling type. Respondents in this study had criteria, namely people who had purchased Indah Embroidery products. The sample in this study was 96 people who were calculated using the Chocran formula. The data analysis technique uses the help of the smart-PLS version 3.0 application. The findings of this research show that Price Strategy has a positive and significant effect on Consumer Satisfaction at Indah Bordir Sidoarjo, Service Quality has a positive and significant effect on Consumer Satisfaction at Indah Bordir Sidoarjo and Product Quality has a positive and significant effect on Consumer Satisfaction at Indah Bordir Sidoarjo. Suggestions for further research are expected to use a larger population by adding other independent variables to further expand information regarding the factors causing consumer satisfaction.

Perancangan Enterprise Architecture menggunakan TOGAF ADM untuk Integrasi Teknologi Informasi

M. Rudi Fanani — Mon, 01 Jul 2024 00:00:00 +0800

Information systems and technology have many important roles for higher education, such as improving quality to support operations, management and decision-making functions. Most of the information systems currently available are not widely available and are not yet integrated with each other. One of them is within the Faculty of Science and Technology (SAINTEK). An information technology integration service is needed to meet user needs in accessing, using, and utilizing information systems. The Open Group Architecture Framework (TOGAF) is a framework for enterprise architecture that provides a comprehensive approach to planning, designing, and implementing enterprise information architecture, adopting 5 phases of the 10 existing phases, namely, Preliminary Phase, Architecture Vision, Business Architecture, Information System Architecture, and Technology Architecture the results of this research are architectures from these 5 phases so that they can provide an overview and ease of information technology integration.

PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM INFOBANK15 (PERIODE 2018 – 2022)

Annastasia Anisah Yuanitasari, Sri Nawatmi — Tue, 02 Jul 2024 00:00:00 +0800

Stock market can be fluctuate and uncontrolled depends on many internal and external factors. The fluctuation itself can bring impact to capital market entities and the economy. This study focused for investigate the effects of inflation, interest rate, and domestic exchange rate on INFOBANK15 price stock during the 2018 – 2022 periods. This study collects data from Indonesia Stock Exchange which can be downloaded from idx.co.id. A quantitative approach to analyze the data and using SPSS as the tools. The result indicate that inflation has no effect to price stock, interest rate and exchange rates gives negative effect to stock prices.

Analysis of Gross Regional Domestic Product, Population, and Tourism: How Do They Impact the Regional Original Revenue of Yogyakarta Province?

Zhafira Nasywa Rizky Prasetya, Dewi Wahyu Hapsari — Mon, 01 Jul 2024 00:00:00 +0800

This research aims to analyze the effect of Gross Regional Domestic Product (Produk Regional Domestik Bruto/PDRB), population, and tourism sector on the regional original revenue of the Special Region of Yogyakarta. This quantitative research compiled research data that were measured and tested using numerical data. This study used secondary data from the Financial and Asset Management Agency of the Special Region of Yogyakarta Province from 2014 – 2023. The data analysis of this study used SPSS 26 software. The results of this research, with significance value (sig.<0.05), show that PDRB influences the regional original revenue of sig. 0.000 (t= 7.003), the total population influences the regional original revenue of sig. 0.003 (t=4.970), and the tourism sector influences the regional original revenue of sig. 0.003 (t=4.807). The coefficient of determination shows that (R2 =0.638) which means that the effect of PDRB, population, and tourism on the regional original revenue of the Special region of Yogyakarta Province is 63.8%. In conclusion, increasing regional original revenue can be achieved and succeeded by stimulating economic growth, managing population growth, and optimally developing the potential of the tourism sector. Those efforts can be a foundation for regional governments in designing sustainable and competitive economic development policies.

Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan

BRILLIANT ADIN RIJJAL, Novi Dirgantari, Eko Hariyanto, Edi Joko Setyadi — Mon, 01 Jul 2024 00:00:00 +0800

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.

ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

Ericke Fridatien — Tue, 02 Jul 2024 00:00:00 +0800

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period.

This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements.

The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).

ANALISIS PERMASALAHAN PENGANGGURAN DI INDONESIA

Suci Frisnoiry, Harry M. W. Sihotang, Nazwah Indri, Tiolina Munthe — Tue, 02 Jul 2024 00:00:00 +0800

This study aims to identify the factors that influence the unemployment rate and its impact on the economic and social welfare of the community. The research method uses a literature study. The findings show that factors such as inequality in labor supply and demand, government policies that are less pro-people, and population growth are the main causes of high unemployment. Although the government has taken measures, such as the allocation of funds for handling COVID-19 and incentive programs, the decline in unemployment has not been significant. Recommendations include policies that support increased employment, investment in education and skills training, gender inclusion in the workforce, and cooperation between the government, private sector and civil society to create sustainable employment. With these measures, Indonesia is expected to reduce its unemployment rate and create a more stable and inclusive economy.

Analisis Kredit Koperasi Karya Cipta Mandiri Dalam Meningkatkan Pendapatan Usaha

Sari Meliana Gulo, Dyah Palupiningtyas, Tri Maryani — Tue, 02 Jul 2024 17:51:42 +0800

This research aims to analyze the contribution of credit, level of member satisfaction, and credit services to increasing business income through credit services for members of the Karya Cipta Mandiri Cooperative in Sendangwaru Village, Semarang Regency, Central Java. Using a quantitative approach and SPSS statistical tools, research was conducted on 150 cooperative members who used credit for productive activities. According to the results of descriptive statistical data analysis, member satisfaction levels, credit services, credit contributions, and income increases are all average variables. Classic assumptions such as normality, heteroscedasticity, multicollinearity, and autocorrelation were tested to verify the multiple linear regression model used in the research. According to multiple linear regression analysis, credit contribution and member satisfaction levels have a positive and significant effect on increasing members' business income. In contrast, credit services are not proven to have a significant effect on increasing income. Simultaneous and partial tests show that the three independent variables influence the dependent variable simultaneously.

Analisis Faktor Pengaruh Contribution Margin Terhadap Perencanaan Penjualan “Franchise Mixue Karangjati, Kabupaten Semarang”

Fiktor Ardin Halawa, Dyah Palupiningtyas — Wed, 03 Jul 2024 02:47:57 +0800

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

Analisis Biaya Diferensial Sebagai Alat Pengambilan Keputusan Pada Kost Putri Candra Dewi Di Sendangwaru Kec.Pringapus

Warni Damai Putri Waruwu, Dyah Palupiningtyas — Wed, 03 Jul 2024 12:20:28 +0800

Financial planning is a crucial stage in business management that enables efficient fund allocation to achieve company goals. The significance of financial planning in preparing for the future of a business cannot be underestimated, as business success heavily relies on sound financial strategies. In this context, the analysis of differential costs becomes a crucial tool in business decision-making, especially when choosing between purchasing new items or reproducing old ones. This research utilizes a descriptive qualitative approach to describe and understand the cost comparison phenomenon between the purchase of new items and the reproduction of old items at Kost Putri Candra Dewi. Through cost analysis, it was found that purchasing new items has a higher price margin compared to reproducing old items, even though maintenance costs for old items tend to be higher. In conclusion, while purchasing new items may require a larger initial investment, in the long run, it can generate higher and more financially and operationally profitable margins.

Pengaruh Kredit Terhadap Peningkatan Pendapatan Anggota Pada Koperasi Simpan Pinjam Makmur Bersama

Anemala Zai, Dyah Palupiningtyas — Wed, 03 Jul 2024 00:00:00 +0800

This research investigates the impact of credit services provided by Makmur Bersama Savings and Loan Cooperative on the income of its members in three main dimensions, namely credit contribution, credit services, and business improvement through credit services. The research employs a quantitative approach using the SPSS version 22 statistical tool. The study was conducted in the Jati Rungo Village, Pringapus District, Semarang Regency, Central Java, with the entire population of members serving as the sample. The results of the analysis indicate that the credit contribution variable has a relatively small but significant influence on member income, while the credit services and business improvement through credit services variables have a positive and significant impact on member income. Simultaneous hypothesis testing confirms the significant effect of at least one independent variable on member income. In conclusion, the observed factors such as credit contribution, credit services, and business improvement through credit services have a significant influence on cooperative member income, providing crucial insights for cooperative management to enhance services and financially empower their members.

Pengaruh Marketing Mix (7P) Terhadap Kepuasan Konsumen Pada RD Cafe Kota Binjai

Diah Adhairani, Siti Aisyah, Nurbaiti Nurbaiti — Wed, 03 Jul 2024 17:34:56 +0800

This research aims to determine the effect of marketing mix on consumer satisfaction at RD Cafe, Binjai City. This research uses quantitative methods with an associative approach. Data collection was carried out using questionnaires, observation and interviews. The number of respondents used was 385 people who were consumers of RD Cafe Binjai City.

The data analysis technique in this research uses SPSS 25 data analysis. The results of this research show that promotions, people and processes have a significant effect on consumer satisfaction. Meanwhile, product, price, location and physical evidence have no effect on consumer satisfaction. The 7P marketing mix simultaneously has a significant influence on consumer satisfaction.

RESEARCH TREND OF WORKING CAPITAL MANAGEMENT

Wed, 03 Jul 2024 17:51:23 +0800

Given the importance of working capital in firm dynamics, the main objective of this research is to highlight the main gaps and insights in the working capital literature and suggest future research, as well as to know the development trend of working capital management research published by leading journals. For this reason, a bibliometric analysis was carried out using bibliographic information from Scopus for the topic "working capital management." The method used in this quantitative research uses Bibliometric analysis. A quantitative analytic approach was used to analyze published studies from 1992 to 2022. The mapping software used was VOS Viewer and biblioshiny R to analyze the data obtained and visualize research trend data. The results of the analysis show that the development of articles with the theme of Working Capital Management continues to increase from year to year, although not constant and essential. The most published authors of articles on Working Capital Management are Karri, T. and Michalski, G. The United Kingdom is the country most cited. 2019 was the year with the highest number of publications on Working Capital Management. The International Journal of Recent Technology and Engineering is the highest source that occurs in 2019. Business, Management and Accounting are the most mentioned trending topics with a total of 38%.

Determinan Terhadap Penggelapan Pajak Melalui Religiulitas Sebagai Pemoderasi

Azzahra Andien Syahrani, Achmad Badjuri — Wed, 03 Jul 2024 19:58:57 +0800

This study aims to examine the effect of money ethics, taxation system, and tax justice on tax evasion with religiosity as a moderating variable. This type of research is quantitative research using primary data obtained from questionnaires distributed to individual taxpayers registered at KPP Pratama Semarang Candisari. Sampling using the slovin formula with a total sample of 125 people. The method of data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that money ethics and tax justice have a negative and significant effect on tax evasion, while the tax system has no effect on tax evasion. Religiosity cannot moderate the effect of money ethics and tax justice on tax evasion, while religiosity can moderate the effect of the tax system on tax evasion.

Analisis Biaya Produksi dalam Menetapkan Harga Jual yang Kompetitif

Nanda Utami Putri, Ray Octafian — Wed, 03 Jul 2024 20:11:44 +0800

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

Pengaruh Financing To Deposit Ratio Dan Dana Pihak Ketiga Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Dengan Non Perfoming Financing Sebagai Variabel Moderasi

Devi Rahmawati, Titin Agustin Nengsih, Addiarahman Addiarahman, Novi Mubyarto — Wed, 03 Jul 2024 20:27:08 +0800

This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA).

The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing.

The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.