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Analytics

Fardelia Safira, Della; Tituk Diah Widajantie

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.

Chandrawati, Novalia Budi; Chandrawati, Novalia Budi; Dyah Ratnawati

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud

Salma Egita Fitri Subagyo; Salma Egita Fitri Subagyo; Jojok Dwiridotjahjono

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

There are many e-commerce sites that have been present in Indonesia, one of which is Shopee. Shopee is here to provide many attractive offers such as lots of discounts, promos, cashback etc. This can lead to consumptive behavior. This study aims to determine: (1) The effect of advertising on consumptive behavior (2) The effect of conformity on consumptive behavior (3) The influence of a hedonic lifestyle on consumptive behavior in consumptive behavior. The population of this study were users of the e-commerce application Shopee in Mojokerto. In this study using a sample of 100 respondents. The sampling technique is purposive sampling technique with the criteria of women, domicile in Mojokerto, at least 17 years old, have used or purchased goods or services through the Shopee e-commerce application. Data analysis techniques used validity and reliability tests and hypothesis testing using multiple linear regression analysis, t test, f test, and R2 test. The results of this study indicate that advertising has a positive and significant effect on consumptive behavior, conformity has a positive and significant effect on consumptive behavior, the hedonic lifestyle has a positive and significant effect on consumptive behavior, advertising, conformity and hedonic lifestyle together have a positive and significant effect on behavior. consumptiveperilaku konsumtif.

PUJI, PUJI MUNIARTY; PUJI, PUJI MUNIARTY; Della Saputri; Aprianti; Devi Arisandi +2 more

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The Influence of Prices and Lifestyle on People's Purchase Intention in Traditional Markets An Understood During the Covid-19 Pandemic. This study aims to determine the effect of prices and lifestyle on people's buying interest in understanding traditional markets during the Covid-19 pandemic. This type of research is a quantitative associative research and its location is in the traditional market An understand, Bima City. In this study, the sample consisted of 55 respondents who were selected using purposive sampling technique. Data collection techniques in this study using a questionnaire, observation, and literature study. Testing the instrument using the validity test and reliability test. The data analysis method used is multiple linear regression analysis, the coefficient of determination; f test (simultaneous test), t test (partial test) and classical assumption test. The results showed that by means of the t test (partial test) it is known that the price variable does not have a significant effect on the purchase intention variable while the lifestyle variable has a positive and significant effect on the purchase intention variable. Then by means of the f test (simultaneous test) it is known that the variable price and lifestyle variables have a positive and significant influence on the purchase intention variable.

Nopiyanti Nopiyanti

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Development is the process of changing the functional capacity or working ability of the body's organs towards a state that is increasingly organized and specialized according to the wishes of their respective functions. According to the 2015 United Nations Emergency Children's Fund (UNICEF) report, data was found that the incidence of growth and development disorders in children under five, especially motor development disorders, is still high, namely 27.5% or 3 million children. The aim of this research is to determine the factors that influence the motor development of preschool children at TKIT Al Hikmah. This type of research is analytical with a cross sectional approach which was carried out in February 2021. The research population was 40 preschool aged children. With a sample of 32 respondents. The sampling technique uses accidental sampling. Data were analyzed using a logistic regression test with a confidence level of 95%. The results of the research showed that there was an influence of the length of interaction and stimulation with children on the motor development of preschool aged children and there was no influence of age, education and mother's occupation on the motor development of children aged 3 - 4 years at TKIT Al Hikmah. It is hoped that mothers can increase developmental stimulation during interactions with children and make contact time with children a useful time for stimulation.

Kurnia santi, Eka dian; Hardiyanti SMB., MM, Widhian

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

Ignatius Adhimas Garis Nugroho; Munari Munari

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

Astuti, Noorjannah Vira; Rachmawati Meita Oktaviani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

Kurniawan, Ferry; Tituk Diah Widajantie

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Sulistyowati Sulistyowati; Andar Sri Sumantri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Fitri Ita Muniroh; Sudarwati Sudarwati; Istiqomah Istiqomah

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

This research aims to see employee feelings in terms of organization, organization, and emotional intelligence at the Surakarta City Trade Office. The sampling technique used purposive sampling technique which resulted in a sample of 45 employees. Techniques for obtaining data using questionnaire techniques. The research method with data analysis techniques using validity, reliability, classical assumptions, multiple regression analysis and hypothesis testing. The results showed that simultaneously work ethic, organizational culture, and intelligence had a positive and significant effect on employee performance while partially work ethic had no effect on employee performance in the organization group and emotional intelligence had an effect on employee performance.

Diannita Nurvitasari; Maria Rio Rita

Jurnal Visi Manajemen 2021 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Dana pensiun merupakan salah satu bentuk perencanaan dana di masa depan untuk menjamin kesejahteraan finansial bagi karyawan yang telah pensiun. Studi ini bertujuan menguji secara empiris pengaruh bias konfirmasi dalam keputusan investasi dana pensiun pada karyawan PT. Pearland. Sampel yang digunakan dalam penelitian ini adalah 32 karyawan yang berada pada level manajemen. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Studi ini membuktikan bahwa karyawan tidak dipengaruhi oleh bias konfirmasi dalam keputusan investasi dana pensiun. Gender juga tidak memoderasi pengaruh bias konfirmasi dalam keputusan investasi dana pensiun.

Herlina, Vivi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change

Nathania, Nathania; Panggabean, Rosinta Ria

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

This research aims to determine the effects of return on investment, operating cash flow, management assets, debt to equity ratio, and firm size on dividends. This research involved 23 companies listed on Indonesia Stock Exchange as the research sample. The sampling technique used was purposive sampling method. The analysis used multiple linear regression with E-Views version 9. The results show that return on investmetnt has an influence on cash dividends, while operating cash flow, management assets, debt to equity ratio and firm size do not have an effect on cash dividends.

Sri Hartati

Gemawisata: Jurnal Ilmiah Pariwisata 2021 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Hotel merupakan salah satu pergerakan dibidang industri pariwisata yang memiliki potensi yang baik dan cepat sekali dalam perkembangannya seiring dengan berkembangnya kebutuhan dan gaya hidup masyarakat yang berkembang juga. Kini hotel berkembang dengan berbagai macam fasilitas seperti boutique hotel, fitness center, swimming pool dengan air hangat, spa, sauna, sport  center dan sebagainya yang merupakan fasiltas yang sangat dibutuhkan untuk memuaskan para tamu. Untuk memberikan kepuasan kepada tamu ada beberapa hal yang menjadi elemen penting dibelakangnya, yakni dari pihak karyawan dan pimpinan yang mengelola. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh variabel motivasi dan variabel kepemimoinan terhadap kinerja karyawan Hotel Pramesthi Kartasura. Metode yang digunakan dalam penelitian ini adalah metode obeservasi, wawancara, kuesioner, dan studi kepustakaan dengan menggunakan skala likert dan populasi yang ada dalam penelitian ini adalah semua karyawan Hotel Pramesthi Kartasura. Sampel yang digunakan dalam penelitian ini adalah dengan menggunakan metode probability sampling sebanyak 33 sampel. Metode analisis yang digunakan adalah metode regresi liniar berganda (multi liniar regression). Dari kedua variabel tersebut variabel kepemimpinan memiliki pengaruh yang lebih dominan terhadap kinerja karyawan Hotel Pramesthi Kartasura dengan nilai koefisien sebesar 0,561.

Yohan Aditama Putra; Batista Sufa Kefi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

Nuri Handoyo; Mochamad. Taufiq

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this research is to find out the influence of product quality, price perception, and brand image on the purchasing decision of Reebok brand sports shoes in the After.disc shoes store. The population in this study are all consumers who come to After.disc shoes store. While the sample was chosen using the non-probability sampling method of 96 respondents. Data analysis methods used in this study include data instrument testing, model feasibility tests, t tests, and multiple linear regression analysis. The results of testing hypothesis 1 (H1) produce that product quality has a significant positive effect on purchasing decisions so that it can be interpreted the higher the quality of Reebok shoes sold by After.disc shoes store, the higher the tendency of consumers to make a decision to buy. Hypothesis 2 (H2) results show that price perception has a significant positive effect on purchasing decisions so that it can be interpreted as the more affordable Reebok shoes prices After.disc shoes store, the higher the tendency of consumers to make decisions to buy.

Adek Siti Ermawati; Sutopo Sutopo

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of product variation on customer satisfaction in Toko Ramai Semarang, the effect of product quality on customer satisfaction in Toko Ramai Semarang, the effect of service quality on customer satisfaction in Toko Ramai Semarang, the influence of product variation, product quality, and service quality simultaneously affect satisfaction consumers of Toko Ramai Semarang. The type of research used is inferential. The population in this study are consumers who shop at TokoRamai Semarang. The sampling technique used the accidental sampling method with a total sample of 100 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression.

Suratman Suratman; Nanang Ari Utomo

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.  

Aprih Santoso

Jurnal Visi Manajemen 2021 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The research objective is to examine the effect of social factors on intention and their impact on student behavior in utilization internet of library as an information media. The method used is the survey method by distributing questionnaires. The research data obtained is based on the perception student of Universitas Semarang students on the utilization internet of library carried out by the Universitas Semarang Library as a student information media, with 95 respondents. The research method uses validity test, reliability test, and classic assumption test, hypothesis test, multiple linear regression model (path analysis) with SPSS 23 program. The results of testing social factors directly and indirectly through the intention in using internet of library do not effect on student behavior in utilization internet of library carried out by Universitas Semarang students as their information media.