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Emiliana Londa; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth    

Maria Imakulata; Wihelmina Mitan; Yoseph Darius P. Rangga

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

Febby Rahmawati; Rosita Rosita

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

This study aims to test whether social media, motivation, knowledge and benefits influence the investment interest of the Z generation of STIE Surakarta students in the capital market. This research uses a quantitative method, the population in this study is 287, the sampling technique of this study is using purosive sampling. with the criteria of 7th Semester STIE Surakarta Accounting Study Program students. The data was distributed through questionnaires distributed via whatsapp grub class or personal WhatsApp to 7 semester 7 accounting students STIE Surakarta Study Program and obtained 125 respondents. The data analysis technique used in this study used regression multiple linear through the SPSS 25 program. The results of this study indicate that social media and knowledge do not affect the investment interest of the STIE Surakarta generation of students in the capital market, while the motivational and benefit variables affect the investment interest of the next generation. z STIE Surakarta students in the fashion market. Therefore, the z generation must be interested in investing in the capital market in order to provide long-term support. This research can help the whole community, especially young people, to better understand and be interested in investing in the capital market.

Puspita Romadhona

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to determine the effect of risk perception, knowledge, and motivation on students' interest in investing in the capital market (a case study on undergraduate students at Bina Sarana Informatics University, Major Accounting). This research method uses a quantitative approach with technical multiple linear regression analysis processed using SPSS. The data collection technique is by distributing questionnaires to 100 students as respondents via the google form. The results of the study show that knowledge and motivation have a significant effect on investment interest, while risk perception has no effect on student investment interest in the capital market. Simultaneously risk perception, knowledge, and motivation have a positive and significant effect on students' interest in investing in the capital market.

Reni Reni; Ismunandar Ismunandar

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

Consumer satisfaction will be formed if it can meet the basic expectations of consumers. Many factors influence consumer satisfaction, including Retailing Mix and Service Quality. The purpose of this research is to determine whether there is an influence of Retailing Mix on customer satisfaction at Bolly Sila Bima Regency, to determine whether there is an effect of Service Quality on customer satisfaction at Bolly Sila Bima Regency and to determine whether there is an effect of Retailing Mix and Service Quality on customer satisfaction at Bolly Sila Bima Regency. The population in this study were consumers of Bolly Sila, Bima Regency, who had shopped at Bolly Sila, Bima Regency. The sample was determined by accidental sampling technique with 60 respondents. The data collection method used was a questionnaire (questionnaire), observation and literature study. Data analysis techniques used in this study were instrument tests (validity test and reliability test), multiple linear regression analysis, T test, f test, correlation coefficient and determination coefficient using the SPSS 20 program. Based on the results of data processing with the T test method, and F test, it is known that the Retailing Mix and Service Quality variables simultaneously have a significant effect on Consumerr Satisfaction at Bolly Sila, Bima Regency. Partially, the results of this study indicate that the Retailing Mix variable has a significant effect on consumer satisfaction at Bolly Sila, Bima Regency. Meanwhile, Service Quality has no significant effect on Consumer Satisfaction at Bolly Sila, Bima Regency.

Suharni Suharni; Kartin Aprianti

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of compensation, work discipline, turnover intention on the performance of employees of the Bima City Business Development Cooperative. The approach used in this research is using an associative approach. The sample in this research is 32 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that compensation (X1), work discipline (X2) and turnover intention (X3) simultaneously have a significant effect on the performance of employees of the Bima City Business Development Cooperative. with an effect of 66.8%.

M.Taufik; Mulyadin Mulyadin

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of communication and the work environment on employee morale at the Office of Cooperatives, Industry and Trade in Bima City. The approach used in this research is using an associative approach. The sample in this research is 40 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that communication (X1) and work environment (X2) have a significant effect on employee morale at the Office of Cooperatives, Industry and Trade of the City of Bima with an effect of 56.2%.

Intan Rayeni Akma; Neneng Fitriah; M. Hilman Haetami; Wahyu Hidayat

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to examine and analyze the effect of income on consumption patterns of students of the Faculty of Islamic Economics and Business at UIN Sultan Maulana Hasanuddin Banten and to determine differences in consumption patterns of FEBI students at UIN BANTEN based on scholarship recipients, gender and place of residence. This study used a quantitative approach by distributing questionnaires to 30 respondents. Then the collected data were analyzed using a simple regression equation with the help of the Eviews program and the average difference test with the help of the SPSS program. The results of the simple linear regression equation obtained Y = 1.850 + 0.680X a constant of  1.850 which is the value of consumption before it is affected by income, then the regression coefficient equal to 0.680 is the value of income which has a positive and significant influence on the level of student consumption and if increased Rp. 100,000 it will increase consumption by Rp. 68,000. Then it can be seen that the coefficient of determination is 0.345 or when multiplied by 100 percent, 34.5% of the income variable will influence the level of consumption of FEBI students at UIN Banten in Serang City and the remaining 65.5% is influenced by other variables not included in the study This. The variable is additional income. The t test obtained t count > t table or obtained 3.840 > t table 2.048 thus Ho was rejected and Ha was accepted so that it can be stated that income has a positive and significant effect on the level of consumption of FEBI Banten UIN students in Serang City.      

Vevbi Verra; Endah Kurniawati; Ririn Wahyu Arida

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This researcher aims to determine the effect of asset management on financial performance at PT. Astra International Tbk. The variables of this study are total asset turnover (X1), fixed asset turnover (X2), working capital turnover (X3), and operating profit (Y). This study uses a quantitative method in the form of financial reports from 2012 to 2021, the sample used is 40 and the source of data from this research is the quarterly financial reports of PT. Astra International Tbk. The data collection technique in this research is to use a documentation study. Data analysis techniques in this study used the classical assumption test, hypothesis testing, multiple linear regression analysis and the coefficient of determination test. Data processing in this study used the software program SPSS (Statistics Package for the Social Sciences) 25.0 for windows. By using a level of 5% or 0.05 with the results (1) partially the total activation turnover has a significant effect on operational profit with a significance value of 0.000 <0.05 which means H0 is rejected and Ha is accepted. (2) partial activation turnover still has a significant effect on operating profit with a significance value of 0.004 <0.05, which means H0 is rejected and Ha is accepted. (3) partially working capital turnover affects operational profit with a significance value of 0.000 <0.05, which means that H0 is rejected and Ha is accepted. (4) simultaneously total asset turnover, fixed asset turnover, and working capital turnover have a significant effect on operating profit with a significance value of 0.000 <0.05 which means H0 is rejected and Ha is accepted.

Yuliantoharinugroho, Yuliantoharinugroho; Rofik, Mochamad; Fahlefi, Wilis

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2023 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to analyze patient satisfaction at Rajawali Citra Hospital, Bantul. This study uses the variables of service quality and physical facilities as independent variables to analyze their effect on patient satisfaction as the dependent variable. Respondents in this study were patients who visited the Rajawali Citra Hospital, Bantul, with a sampling technique using this technique Random Sampling namely as many as 104 samples. The data analysis technique in this study used multiple linear regression analysis which was processed using the SPSS 17.0 program. The results showed that there was a positive and significant influence of service quality and physical facilities partially or simultaneously on patient satisfaction at Rajawali Citra Hospital, Bantul. Services that are fast, precise and supported by officers who are reliable in providing services and the ability to provide reliable explanations as well as physical facilities in hospitals that are complete, clean, well-maintained and safe can give satisfaction to patients. Keywords: Service Quality, Physical Facilities, Patient Satisfaction

Rahmadia Martin; Elsa Meirina

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.

Giano Surya Pamungkas; Erwin Syahputra; Anita Sumelvia Dewi

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

Employee performance in a company that is not well managed can be one of the obstacles to company activities in achieving its goals. The purpose of this study is to explain the effect partially and simultaneously skills and work culture on employee performance. This type of research uses quantitative research. Source of data in this study using primary data and secondary data. The sample in this research is 40 employees of UD. Indokey uses a saturated sampling technique in which researchers use all UD employees. Indokey is a sample. The analysis technique used is validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test, t test, F test, multiple linear regression analysis, and coefficient of determination test (R2) using the SPSS version 25 program. The results of this study are that partially the skill variable has a positive and significant effect on the performance of employees at UD. Indokey, partially the work culture variable has a positive and significant effect on the performance of employees at UD. Indokey and simultaneously stated that the variable skills and work culture have a significant effect on the performance of employees at UD. Indokey

Firdaus Helmi Adam; Agus Hariyanto

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.

Ni Made Putri Udiyani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

Rony Pangadilan; Alfian Alfian

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The analysis of this research is whether the work environment and work facilities have an effecthas a positive and significant effect on employee performance at the Representative Council OfficeRegional People of West Sumatra Province. The method that I use in this research isquantitative method with the help of the SPSS 22.0 program. This study uses analysismultiple linear regression. The population in this study were all House of Representatives employeesRegional People of West Sumatra Province, and Sample A total of 89 respondents. primary datausing the Questionnaire. This study shows that the work environment has a positive effectand significant to the performance of employees of the Regional Representatives Council of Sumatra ProvinceWest. tested and acceptable based on the t-count value of Variable X1 3.258 t-table 1.663 andsign value (0.002 < 0.005) The magnitude of the influence of the work environment (X1) on performanceemployees (Y) of 0.191 units. Work facilities have a positive effect on employee performance.tested and acceptable based on t-count (5.480) t-table (1.663) and sign (0.00) < 0.05.the magnitude of the influence of work facilities (X2) on performance (Y) is 0.445. which meanevery time there is a good work facility it will increase performance by 0.445 units. R² valueis 0.467 which indicates that the independent variable (X1,X2) explains the effectto the dependent variable namely Employee Performance of 0.467 or 46.7%. conclusion onIn this study, the work environment and work facilities have a positive and significant effecton the performance of employees at the Regional People's Representative Council office of Sumatra ProvinceWest.

Wahyu Syahputra; Nahar Maganda Saragih

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Employee performance is a description of the level of achievement of the implementation of an activity program or policy to realize the goals, objectives, vision and mission of an organization as outlined in a strategic plan. Punishment or punishment is a form of procedure or action given to individuals or groups for mistakes, violations or crimes that are made in the form of negative reinforcement or suffering in the context of fostering and improving behavior so that it does not happen again. This study aims to determine the effect of work discipline partially on employee performance at PT. Deli Rubber Industry especially in the R1B section. The method in this study used a quantitative approach and the number of samples taken in this study were 104 respondents, the data collection technique in this study used a questionnaire. Data analysis used multiple linear regression tests with the SPSS 25 program, so that research shows that work discipline partially affects employee performance.

Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

Rasul Hamidi; Muhammad Rivandi

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to obtain empirical evidence of the influence, taxpayer compliance and tax bleaching on motor vehicle tax revenues. The location of this study is at the SAMSAT Padang Pariaman Office. The receipt of motor vehicle taxis all income or gains generated from motor vehicle taxes such as annual PKB, receipts from fines given to taxpayers who have arrears, as well as other vehicle tax revenues related to motor vehicle tax.  The sample determination method used in this study is an incidental sampling method. The data collection method in this study is a questionnaire method that is distributed to motor vehicle taxpayers as many as 100 questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it shows that taxpayer compliance and tax bleaching have a significant positive effect on motor vehicle tax revenues. This research is expected to provide more in-depth information and understanding, and it is hoped that taxpayer compliance will increase and tax bleaching programs will continue to be held so that motor vehicle tax revenues increase.

Wulansari, Septi; Setiawati , Ira; Indriasari, Ika

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the effect of compensation, leadership style, work environment, and perceptions of job opportunities on employee turnover intention. The population used in this study were all employees working and the sample used is 70 employees. This study used non-probability sampling technique research methods with saturated sampling method (census). Data analysis in this study used the SPSS 24 program. The data analysis technique used was multiple linear regression analysis. The results of the analysis and discussion show that the variable Compensation has a partial negative effect on Turnover Intention, Leadership Style has a partial negative effect on Turnover Intention, Work Environment has a partial negative effect on Turnover Intention, and Perception of Work Opportunities has a partial positive effect on Turnover Intention.