Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Studi Korelasi Antara Personal Branding Owner Tasya Farasya Dan Kualitas Produk Terhadap Keputusan Pembelian Brand Makeup Mother Of Pearl

Addiena Hanifah — 2024-09-01

Tasya Farasya is a beauty influencer who is being talked about. She often reviews beauty products on social media such as Instagram and TikTok. Through her experience and knowledge in the beauty world, she is able to easily influence her followers to buy the products she recommends. This study aims to answer whether personal branding and product quality have a relationship with purchasing decisions. The research involved one hundred participants who were asked to fill out a questionnaire in a quantitative study. Based on the findings of this study, Tasya Farasya's personal branding and product quality are two factors that significantly influence consumer purchasing decisions.

Keywords: Tasya Farasya; Personal Branding; Product Quality; Buying decision

Kesadaran Umat Muslim Dan Informasi Boikot Produk Terhadap Perilaku Pembelian Melalui Niat Pembelian

Agung Novianto Margarena — 2024-09-01

This research aims to find out whether the Israeli and Palestinian wars influence Millennial Muslim purchasing behavior towards pro-Israel products. The large amount of information calling for a boycott of pro-Israel products which is currently popular in Indonesia is the basis for this research. The Theory of Reasoned Action (TRA) construct is used as an analytical framework involving awareness variables, information about product boycotts, purchase intentions, and purchase behavior. This research is classified as quantitative descriptive research with a sampling technique using random sampling of 114 millennial respondents in the city of Salatiga, Indonesia. The analytical tool in this research uses SEM AMOS ver. 21 with instrument tests, normality tests, singularity multicollinearity tests, model feasibility tests, and hypothesis tests. The research results show that awareness as a Muslim and information about product boycotts have a significant effect on purchasing behavior through the intention to purchase pro-Israel products among millennial Muslims. The findings of this research are that collective culture as a Muslim plays a big role in the intention and behavior of boycotting the purchase of pro-Israel products.The recommendation of this research is the need for local substitute products to emerge

Keywords: Theory of reasoned action, Muslim awareness, information about product boycott, purchase intention, behavior

Determinan Penggunaan Aplikasi Audit Tools and Linked Archive System (ATLAS) pada Kantor Akuntan Publik Di Yogyakarta

Anita Permata Aprilianti Ali — 2024-09-01

This study aims to determine the effect of performance expectations, effort expectations, social influence, and facilitation conditions on the intention to use the Audit Tools and Linked Archive System (ATLAS) application. We conducted the study at Kantor Akuntan Publik (KAP) which spread across Yogyakarta City, including 54 auditors as respondents who passed selection through a purposive sampling method. We collected data through questionnaires and analyzed them using multiple linear regression. The research findings indicate that two main factors, namely performance expectations and facilitation conditions, influence individual intentions to use the ATLAS application. On another note, effort expectations and social influence did not have a significant impact on the intention to use the ATLAS application.

Keywords: ATLAS; Performance Expectations; Business Expectations; Facilitation Conditions; Social Influence

Upaya Meningkatkan Kinerja Karyawan Dengan Efikasi Diri, Tingkat Pendidikan Melalui Kepuasan Kerja

Khasbulloh Huda — 2024-09-01

Companies face many problems related to employee performance, so many researchers are interested in studying and conducting research. This research aims to determine the direct influence between self-efficacy and education level on job satisfaction. They also know the direct influence of self-efficacy, level of education, and job satisfaction on employee performance. It also shows the role of job satisfaction in mediating the relationship between self-efficacy and education level on employee performance. The method in this research is research with a quantitative approach; the population used is all employees of P.T. Gansar Jaya, with a sample of 63 employees; for data analysis, using Structural Equation Modeling (S.E.M.) and Smart P.L.S. version 3.0 software. The results of this research show that self-efficacy and education level directly influence job satisfaction. Self-efficacy, education level, and job satisfaction directly influence employee performance. Meanwhile, self-efficacy has an indirect influence on employee performance through job satisfaction. The indirect effect of education level is that it influences performance through job satisfaction.

Keywords: Self-Efficacy; Educational Level;, Job Satisfaction; Employee performance

Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Ijarah Terhadap Return on Assets (ROA) Pada Bank Muamalat Indonesia Tahun 2019 – 2023

Nur Anis Machfudloh — 2024-09-01

ABSTRACT

The indicator that becomes a reference in assessing the health of a Return on Assets (ROA) is the bank's profitability. A bank's ability to effectively manage bank assets explains why it has a high ROA percentage. The study aims to determine whether Bank Muamalat Indonesia's Return on Assets (ROA) is affected simultaneously or in part by mudharabah, musharakah, and rent (Ijarah). The approach in the study is a quantitative approach and testing 20 secondary data. The method of data collection with documentation techniques refers to Bank Muamalat Indonesia's Quarterly Financial Statements. Data processing method with multiple linear regression and classical assumptions. From testing the data, it was concluded that Bank Muamalat Indonesia's Return on Assets (ROA) during the 2019 – 2023 period was influenced by bank financing – the bank's financing was simultaneously shown in the value of ≥ (7,953 ≥ 3,24) with a significance of 0.002 < 0.05. Partially, Mudharabah financing has no relation to ROA because of the probability of 0.310 > 0.05. Meanwhile, the probability of Musyarakah is 0.006 < 5% and Ijarah is 0.001 < 5%, which means that partially both have a relationship with every change in Return on Assets (ROA) at Bank Muamalat Indonesia.

ABSTRAK

Indikator yang menjadi acuan dalam menilai kesehatan Return on Assets (ROA) adalah profitabilitas bank. Kemampuan bank dalam mengelola aset bank secara efektif menjelaskan mengapa bank tersebut memiliki persentase ROA yang tinggi. Penelitian ini bertujuan untuk mengetahui apakah Return on Assets (ROA) Bank Muamalat Indonesia dipengaruhi secara simultan atau sebagian oleh mudharabah, musyarakah, dan sewa (Ijarah). Pendekatan dalam penelitian ini adalah pendekatan kuantitatif dan menguji 20 data sekunder. Metode pengumpulan data dengan teknik dokumentasi mengacu pada Laporan Keuangan Triwulan Bank Muamalat Indonesia. Metode pengolahan data dengan regresi linier berganda dan asumsi klasik. Dari pengujian data diperoleh kesimpulan bahwa Return on Assets (ROA) Bank Muamalat Indonesia periode 2019 – 2023 dipengaruhi oleh pembiayaan perbankan – pembiayaan bank secara simultan ditunjukkan pada nilai ≥ (7,953 ≥ 3,24) dengan signifikansi 0,002 < 0,05. Secara parsial pembiayaan Mudharabah tidak mempunyai hubungan terhadap ROA karena probabilitas 0.310 > 0.05. Sedangkan probabilitas Musyarakah sebesar 0,006 < 5% dan Ijarah sebesar 0,001 < 5% yang berarti secara parsial keduanya mempunyai hubungan terhadap setiap perubahan Return on Assets (ROA) pada Bank Muamalat Indonesia.

Kata kunci: Mudharabah; Musyarakah; Ijarah; Return on Assets.

Efektivitas Penerapan Sistem Informasi Keuangan Daerah (SIKD) di Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Kecamatan Purworejo Kota Pasuruan

Andoni Lazuardi — 2024-09-02

The development of information and communication technology in society provides opportunities for the government to innovate in the development of state apparatus through the implementation of an Electronic-Based Government System (SPBE). SPBE or what is usually called e-government is government administration that utilizes information and communication technology to provide services to government agencies, state civil servant, business people, the community and other parties. A National Regional Financial Information System (SIKD) is needed to provide comprehensive regional financial information to the wider community as well as a basis for fiscal policy-making officials in making decision. This is a form of government responsibility for all development results. SIPD is a form of system created as a form of technology that is utilized and realized. SIPD was designed by the ministry of home affairs with the aim of justifying the flow stages structuring regional plan documents in accordance with requirement of statutory regulations.

Keywords: SPBE, SIKD, SIPD, District, Village

Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK

Adinda Alita Septiana — 2024-09-02

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta.

Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Labuhan Batu

Sahala Purba — 2024-09-02

This study aims to evaluate the financial performance of the Labuhan Batu district government based on financial report data from 2013 to 2022. In this study, the approach used is descriptive research with a background in phenomena such as unemployment rates and poverty rates in Labuhan Batu district from 2013 to 2022. The results of the analysis from 2013 to 2022 show that the financial performance of Labuhan Batu district is seen from: (1) the regional financial independence ratio is still very low because the average ratio is 22.57% with an instructive relationship pattern that illustrates that the level of community welfare is very low (2) The regional financial dependency ratio is relatively low because the average is 12.12%, so the level of dependence of the regional government on central and/or provincial government revenues is relatively low (3) The ratio of the degree of fiscal decentralization is relatively low with an average of 12.12% (4) The ratio of the effectiveness of regional original income is relatively less effective because the average effectiveness is still below 100%, namely 83.17% (5) The ratio of the efficiency of regional original income can It is said to be inefficient because the average is 83.17%, so the performance of the regional government can be said to be inefficient in Labuhan Batu district (6) The regional tax effectiveness ratio is classified as less effective because it has an average of 79.87% (7) The regional tax efficiency ratio is classified as very efficient in collecting regional taxes with an average of 3.79%, so the collection of regional taxes in Labuhan Batu is increasingly efficient (8) The BUMD contribution ratio is classified as contributing very low with average 9.04%

Keywords: Financial Report Analysis, Financial Performance of the Labuhan Batu Regency Government

Implikasi Pajak Penghasilan Atas Revaluasi Aktiva Tetap PT. Sinar Mentari Raya

Herry Aprilia Manubulu — 2024-09-02

This research was conducted using a qualitative approach and an explanatory form with the aim of explaining the process of revaluation of fixed assets at PT Sinar Mentari Raya and its income tax implications. The results showed, First, the process of revaluation of fixed assets at PT Sinar Mentari Raya in 2021 was carried out with consideration of the need to improve the company's financial performance. The valuation is carried out using appraisal services using the income approach and cost approach to revalue fixed assets in the form of vehicles and production machinery. The result of the revaluation of fixed assets at PT Sinar Mentari Raya is the difference over the revaluation of fixed assets. Second, the income tax implications of the revaluation of fixed assets carried out by PT Sinar Mentari Raya have an impact on the depreciation expense of fixed assets according to the tax burden in 2021. Depreciation expense according to the fiscal that must be recognized by the company cannot change as depreciation according to accounting that has changed its depreciation basis after the revaluation of fixed assets. Depreciation expense remains the same as the previous year, resulting in a positive fiscal correction that increases the amount of taxable income. Third, the revaluation of fixed assets for tax purposes if carried out by PT Sinar Mentari Raya in 2021 must be carried out as stipulated in PMK number 79 of 2008.

Keywords: Income Tax, Revaluation of Fixed Assets

Hubungan Pengalaman Magang Du/Di Dan Perencanaan Karir Dengan Kesiapan Kerja Mahasiswa Pendidikan Akuntansi

Adinda Anastasya Febi Valentina — 2024-09-02

This study aims to examine: (1) the relationship between internship experience and the job readiness of Accounting Education students; (2) the relationship between students' career planning and the job readiness of Accounting Education students; (3) the relationship between internship experience and career planning with the job readiness of Accounting Education students. The population of this study consists of 143 students and sample of 105 students was selected using the Proportionate Stratified Random Sampling technique. This study employs a descriptive quantitative method. Data on internship experience, career planning, and student job readiness were obtained through questionnaires. The prerequisite tests used were linearity test, normality test, and multicollinearity test. The data analysis techniques used were simple correlation, multiple correlation, and coefficient of determination. The results of the study indicate that (1) there is a relationship between internship experience and the job readiness of Accounting Education students; (2) there is a relationship between students' career planning and the job readiness of Accounting Education students; (3) there is a relationship between internship experience and career planning with the job readiness of Accounting Education students. Therefore, it can be concluded that there is a relationship between internship experience and career planning with students' job readiness.

Keywords: Relationship1; internship experience2; career planning3;

Pengaruh Kompensasi Finansial Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bank Sumsel Babel Kantor Pusat

Mayang Rizky Andari — 2024-09-04

To study aims to: (1) To determine and analyze the effect of financial compensation on turnover intention of Bank Sumsel Babel Head Office Employees,(2) To determine and analyze the effect of job satisfaction on turnover intention of Bank Sumsel Babel Head Office Employees. The research was conducted on Bank Employees Sumsel Babel Head Office with a proportionate stratified random sampling method with a sample size of 98 respondents in each division representing a total population of 3.362. This study uses multiple linear analysis techniques with a quantitative approach which shows the results that partially financial compensation and job satisfaction have a negative and significant effect on Employees of Bank Sumsel Babel Head Office.

Keywords: Financial Compensation, Job Satisfaction, Turnover Keywords: Financial Compensation, Job Satisfaction, Turnover Intention

Pengaruh PBL Berbantuan Quizizz Dalam Pembelajaran PJDM Terhadap Kemampuan Berpikir Kritis Siswa SMK

Bernadeta Winda Putri Permatasari — 2024-09-05

This research aims to test the differences in the critical thinking abilities of students taught using problem-based learning with the help of Quizizz compared to students taught using problem-based learning in trading company accounting subjects. The population of this research was class XI Accounting and Finance at State Vocational Schools, 72 students using the Purposive Sampling technique. This research uses a quasi-experimental research approach. Student critical thinking data was obtained through a pretest and a posttest. The prerequisite tests used are the normality test and the homogeneity test. The data analysis techniques used are the independent t-test, paired sample t-test, and n-gain test. The results of the research show that there is an effect of the problem-based learning model with the help of Quizizz on students' critical thinking abilities at state vocational schools. Thus, it can be concluded that there is an effect of the problem-based learning model with the help of Quizizz on students' critical thinking abilities at state vocational schools.

Keywords: Critical thinking, quizizz, problem based learning

Analisis Pengaruh Kualitas Audit Dalam Memoderasi Hubungan Kebijakan Dividen Terhadap Nilai Perusahaan

Rosi Annisa Cahyati — 2024-09-05

In facing increasingly tight business competition, companies need to increase their economic value. One of the main factors is dividend policy, which is a strategic decision of the company. External factors such as audit quality also influence dividend policy. This research aims to evaluate the correlation between dividend policy, company value and audit quality in food and beverage sector companies on the Indonesia Stock Exchange during the 2020-2022 period. The research method used was purposive sampling and testing was carried out using Eviews 12. The results of the analysis show that the effect of dividends on company value is very small, but good audit quality can strengthen the relationship between dividends and company value in food and beverage companies listed on IDX during 2020-2022 period. The limitation of this research lies in the use of data that is limited to the food and beverage sector only. Therefore, suggestions and recommendations for further research are to conduct research with a wider sample and conduct longitudinal research to track the impact of dividend policy and audit quality on company value over time in a more comprehensive manner.

Key words: dividend policy; company value; audit quality

Analisis Supply Chain Management Keripik Keladi Pada Usaha Tunas Jaya Manokwari

Ruth Angelin — 2024-09-09

This research aims to determine the application of taro chips supply chain management activities at Tunas Jaya Manokwari Business and to determine the flow of the taro chips supply chain at Tunas Jaya Manokwari Business.In this research, the author uses qualitative research with a case study approach. The data sources used are primary data and secondary data. Primary data is data obtained from interviews, observations and documentation at Usaha Tunas Jaya Manokwari and secondary data is data obtained from references related to research.The results of the research show that: (1) the application of supply chain management for taro chips at Usaha Tunas Jaya has been running optimally because it has built integrated relationships and good collaboration between supply chain actors from upstream to downstream. (2) The entire supply chain flow in this business is running well by exchanging information, where every agreement made never harms either party, there is a level of trust in each other so that long-term relationships can be established and all parties are well integrated. in distributing taro chips products to consumers.

Keywords: supply chain management; supply chain flow; Tunas Jaya Manokwari

Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia

Disma Suci Rohmadani — 2024-09-09

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.

Pelatihan Profesional, Penghargaan Finansial dan Pertimbangan Pasar Kerja: Minat Berkarir Akuntan Publik

Elizabeth Angelina Noer Sugihartanto — 2024-09-19

This study examines the influence of professional training, financial rewards, and job market factors on public accountant career interests. The study employed a quantitative method, utilizing primary data sources, by distributing questionnaires to Accounting students at Dian Nuswantoro University, Semarang. The sample consisted of 53 respondents. The data was analyzed using multiple linear regression, using SPSS 25 for processing. The study indicates that professional training and job market factors significantly influence interests in a public accountant career, while financial rewards do not influence public accountant career interest. This study suggests that students can enhance their understanding of the public accounting profession, companies can consider accounting graduates, and KAP (Public Accounting Firm) can be used as a recommendation for selecting accountants.

Pengaruh Profitabilitas, Solvabilitas, Dan Likuiditas Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Yesaya Bittikaka Rumbi — 2024-09-19

Tax plays an important role in the realization of state revenue. For the benefit of the state, tax is the largest source obtained by the state from the contribution of taxpayers. Companies usually look for ways to reduce tax payments legally or illegally because their goal is to maximize profits. Therefore, companies usually do tax avoidance. This study aims to test and analyze the effect of profitability, solvency, and liquidity on tax avoidance moderated by political connections. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a quantitative method with multiple linear regression analysis tools and moderate regression analysis. The sampling method uses purposive sampling with a sample size of 69 companies during 2020-2022. The results of this study indicate that partial profitability has a negative and significant effect on tax avoidance, solvency has a positive and significant effect on tax avoidance, liquidity has a negative and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance moderated by political connections, solvency has a negative and significant effect on tax avoidance moderated by political connections, liquidity has a positive and significant effect on tax avoidance moderated by political connections. Profitability, solvency, and liquidity together have a significant effect on tax avoidance moderated by political connections. This indicates that profitability, solvency, and liquidity moderated by political connections can increase tax avoidance.

Meningkatkan Kinerja Pemasaran UMKM Keripik Di Desa Plajan Melalui Orientasi Kewirausahaan, Modal Sosial, Dan Inovasi Produk

Ayu Dwi Lestari — 2024-09-19

The purpose of this study is to explain and prove whether the variables of entrepreneurial orientation, social capital, and product innovation affect the performance of MSME chips in Plazan Village. This research was conducted using quantitative methods. The population in this study is the owners of Micro, Small and Medium Enterprises (MSMEs) in Plajan Village, totaling 235 business owners. The data collection technique uses interviews, questionnaires, and documentation studies. In this study, a sample of 80 respondents. The sampling technique in this study uses the purposive sampling technique. The discussion uses classical assumption tests, multiple linear regression analysis tests, F tests, t tests and determination coefficient tests. The test model used uses the software statistical product and service solutions (SPSS) version 25 program. Based on the test results, it can be seen that entrepreneurial orientation, social capital, and product innovation have a positive and significant effect on marketing performance.

Pengaruh Nilai Kapitalisasi Saham Syariah, Nilai Ukuran Perusahaan, Dan Inflasi Terhadap Pertumbuhan Ekonomi Pada Tahun 2016-2023

Ayu Irmawati — 2024-09-19

This study aims to empirically examine the effect of Sharia Stock Capitalization Value, Company Size Value, and Inflation on Economic Growth in 2016-2023, a case study on the Indonesian Sharia Stock Index (ISSI). The method used in this research is quantitative method. This study has a population of 202 companies listed in ISSI during 2016-2023. The sampling technique is to use purposive sampling, so that the total sample obtained is 32 companies. Data analysis using multiple linear regression analysis with the help of tools in the form of SPSS 26. The results of this study indicate that the variables of company size and inflation have a significant positive effect on economic growth. Meanwhile, the Islamic stock capitalization value variable has a negative and significant effect on economic growth. The conclusion of this study indicates that economic growth will increase if large companies can more effectively carry out social and economic responsibilities, thereby promoting inclusive and sustainable growth, and controlled inflation below ten percent. Meanwhile, Islamic stocks have a negative impact on economic growth due to the low level of public literacy regarding Islamic stocks.

Keywords: Sharia Stocks, Firm Size, Inflation, Economic Growth

Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS

Deysa Rosiana Arief — 2024-09-20

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations.

Keywords: income tax, tax management, comparative study

Pengaruh Penghindaran Pajak (Tax Avoidance) Dan Transparansi Terhadap Nilai Perusahaan

Intan Devi Purnamasari — 2024-09-20

Charges are one wellspring of government pay. Information from the State Income and Consumption Financial plan (APBN) report acquired from the Service of Money shows that practically 75% of the complete State pay is gotten from charge assortments. The spending plan got from charges is directed to back foundation and offices utilized by the Indonesian public. State income comes from two variables. The primary element is interior variables, one of which is income acquired from inside the nation and the subsequent component is outside factors, in particular by bringing about obligation abroad. In any case, the higher the country's reliance on unfamiliar obligation could create issues from here on out. Since that will create issues from here on out. Hence, charge income is a significant element for a nation's income. The populace in this examination is fabricating organizations recorded on the Indonesian Stock Trade for the 2020-2022 period. The example in this examination was 56 organizations. The testing procedure in this examination is purposive inspecting. The investigation instrument utilized is Various Direct Relapse The exploration results show that charge evasion doesn't affect organization worth and straightforwardness on organization esteem

Keywords: Charge Evasion, Organization Esteem, Straightforwardness.

Implementasi ISAK 35 Dalam Penyusunan Laporan Keuangan Sektor Pendidikan

Septia Raniwihati — 2024-09-22

Educational institutions are non-profit organizations whose aim is not to make a profit. A good financial report is of course a financial report that is based on financial accounting standards, ISAK 35 is the standard used to prepare non-profit oriented financial reports. This research aims to determine the preparation of financial reports in accordance with ISAK 35. This research produces five reports, namely a comprehensive income report, a report on changes in net assets, a financial position report, a cash flow report, and notes to financial reports. The data analysis method used is descriptive qualitative. Data collection techniques are carried out through interviews, observation and documentation. The types of data in this research are primary data and secondary data. The results of the research carried out explained that the Sigma Cakery SMKN X business unit had not implemented ISAK 35 in recording its financial reports. The report prepared by the Sigma Cakery SMKN X business unit only records cash in and cash out. Financial reports presented in accordance with ISAK 35 will produce more detailed financial reports.

Pengaruh Harga Dan Nilai Yang Dirasakan Terhadap Minat Beli Ulang Dengan Keputusan Pembelian Sebagai Variabel Intervening Pada Konsumen Indomaret Di Semarang

Rizky Meisa Putri — 2024-09-25

This study aims to evaluate the impact of price and perceived value on repurchase intention with purchase decisions as a mediating variable for Indomaret customers in Semarang. The methodology used is quantitative with a Partial Least Square (PLS) approach. Information was collected from 112 respondents who shopped at Indomaret through online and offline surveys. The findings of this research imply that purchasing decisions have a significant impact on repurchase intention. Price is proven to have a significant influence on purchasing decisions, but not directly on repurchase interest. On the other hand, perceived value has a significant influence on both purchasing decisions and repurchase intention. Purchasing decisions are proven to be an important mediating variable in the relationship between price and perceived value and repurchase intention. This research provides insight into effective marketing strategies for Indomaret in increasing consumer loyalty amidst tight competition with Alfamart and other retailers. Apart from that, this research also adds contributions to the literature regarding consumer behavior in the Indonesian retail sector.
Keywords: Price, Perceived Value, Purchase Decision, and Repurchase Intention.

FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN RETAILING YANG TERDAFTAR DI BEI TAHUN 2019-2022

Aprilia Gita Wulan Safira — 2024-09-25

The aim of this research is to examine and analyze the factors that influence capital structure. The independent variables in this research are Profitability, Liquidity, Company Size and Asset Structure. The subjects of this research are retail companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was purposive sampling and 14 company samples were taken over a period of 4 years to obtain 56 company samples. The analytical method used in this research is multiple linear regression. The results of this research simultaneously show that profitability, liquidity, company size and asset structure have a simultaneous effect on capital structure. The partial research results show that liquidity and asset structure have an effect on capital structure, while profitability and company size have no effect on capital structure.

Pengaruh Green Perceived Quality Dan Green Brand Image Terhadap Green Trust Dan Green Purchase Intention Pada Produk Micellar Cleansing Water Garnier

Anita Hartanti — 2024-09-26

This study aims to determine the effect of green perceived quality and green brand image on green trust and green purchase intention on Garnier Micellar Cleansing Water products. The population of this study were active Management students of Dian Nuswantoro University. The sample used was 70 respondents. The sampling technique used was the probability sampling technique, cluster random sampling type obtained from distributing questionnaires. The type of data used was primary data. The collected data will be analyzed through SEM-PLS with SmartPLS software version 3, including validity tests, reliability tests, R-square and path coefficients. The results of the study stated that green perceived quality and green brand image have a significant effect on green trust. This means that product quality and brand image that are considered environmentally friendly by consumers are important factors in increasing trust in environmentally friendly products. Green perceived quality does not have a significant effect on green purchase intention, this shows that green perceived quality in Garnier micellar cleansing water does not influence consumers enough to buy environmentally friendly products offered. While green brand image and green trust have a significant effect on green purchase intention, meaning that if consumers have a brand image and trust in environmentally friendly products, it will affect the purchase interest of the product. For the mediation effect, it shows that green trust is stated to be able to mediate or become an intermediary for green perceived quality significantly towards green purchase intention. While green brand image does not have a significant effect on green purchase intention through green trust, this shows that green trust so that the intervening variable in this study is stated to be unable to mediate the effect of green brand image on green purchase intention.

Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress

Dini Apriani — 2024-09-28

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.

Pengaruh Good Corporate Governance Terhadap Pengungkapan Intellectual Capital Pada Industri Sub Sektor Advertising Printing Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022

Nadia Fitri — 2024-09-28

The aim of this research is to find empirical evidence about the relationship between good corporate governance and intellectual capital disclosure. The sample for this research was 19 industries using a saturated sampling method. The research population consists of the advertising, printing, and media subsector industries listed on the Indonesia Stock Exchange during the 2019-2022 period. The analysis was carried out using multiple linear regression, where the influencing (dependent) variable was limiting intellectual capital, and the influencing (independent) variables were institutional ownership, board of directors, board of commissioners, managerial ownership, and audit committee. The results of the analysis reveal that all of these independent variables have a positive impact on increasing intellectual capital. The partial test (ttest) found that institutional ownership, board of commissioners, and audit committee did not influence intellectual capital. Meanwhile, the board of directors and managerial ownership influence intellectual capital.