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Analytics

Aulia Hassanah

Journal of Management and Social Sciences (JIMAS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the effect of education level and population growth on economic growth in Indonesia for the 2017-2021 period. Economic growth is a process of changing economic conditions that occur in a country on an ongoing basis towards a condition that is considered better for a certain period of time. This research is a quantitative study, the data was processed using panel data analysis consisting of cross sectional data from six provinces and time series data for 2017-2021. The best regression model in this research data is the FEM (Fixed Effect Model) regression model. The results of this study show that simultaneously the variables of Education Level and Population Growth have no effect and are not significant on Economic Growth in Indonesia for the 2017-2021 period. And partially the variables of Education Level and Population Growth have no effect and are not significant on Economic Growth in Indonesia for the 2017-2021 period.

Candra Kartika Putri; Sujoko

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Abstract. This study aim is to find out how customers feel about the atmosphere and quality of service at Sociostyle Stores. A descriptive quantitative method was used in this study. In this study, the study population was made up of people who shopped at the Temanggung Sociostyle Shop. The exact number of people who shopped there was not known because the number of people who shopped there was always growing. Because of this, the sampling strategy is based on the Lemeshow formula. Based on the numbers, the number of people in the sample is 100. For their research, the researchers used a questionnaire with a Likert scale and direct observation. After the data were collected, the instrument's validity and reliability were checked. After the instrument has been found to be valid and trustworthy, descriptive statistical analysis can continue so that the research questions can be answered. The results showed that all of the store atmosphere and service quality variables were in the very high category because their mean values were between 3.24 and 4.00.

Achmad Basuki; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Ika Susanti; Ninik Dwi Atmini

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Muhammad Resky; M. Syakhil Afkar R; Catur Febri Nusahid; Lusiana Lusiana; Yayat Suharyat

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2022 Pusat Riset dan Inovasi Nasional

The religious, cultural, and ethnic diversity of Indonesia is well-known. Differences in understanding, nationality, and religion are frequently the primary causes of existing difficulties, to name just a few. This study sought to ascertain the relationship between eighth-grade students at SMP Royal Wells Middle School's knowledge and understanding of Islam and the Pancasila ideals. This study used a quantitative research method using a correlational approach. Understanding of Pancasila values is variable Y in this study, while Islamic religious knowledge is variable X. The population of this study consisted of 20 students, and the method of data collection used in it was distributing a questionnaire to eighth-graders at Royal Wells Middle School. The findings revealed a moderate link between Pancasila ideals and knowledge and understanding of Islam. Students can thus use the information on religious values and Pancasila both in the context of the classroom and in the community.  

Nugroho, Naufal Adi; Nugroho, Naufal Adi; Hersugondo Hersugondo

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

Greget Widhiati; Suwardi Suwardi

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

Discipline is defined as an effort to control oneself and the mental attitude of the individual or society in developing obedience and obedience to the rules and regulations based on encouragement and awareness that arises from the heart. If it is associated with learning, the discipline of learning is more related to the mental attitude of the individual in his obedience to carrying out learning activities The research was conducted at SD Negeri Kaliwungu 01 and SD Negeri 02 in Kaliwungu Village, Kaliwungu District. The research sample was taken by purposive sampling. The variable of this research is learning discipline as the independent variable, which is measured by two sub-variables, namely learning discipline in the school environment and family environment. The second variable is learning achievement as the dependent variable. The results showed that there was a relationship between the sub-variables of learning discipline in the school environment and learning achievement, but its contribution was very weak. This can be seen from the value of the correlation coefficient is 0.064 with a significance value on both sides of 0.491>0.05. While the sub-variable of learning discipline in the family environment also has a relationship with learning achievement with the value of the correlation coefficient is 0.183 with a significance value on both sides of 0.043 <0.05. In addition, the two sub-variables are interrelated which shows the correlation coefficient value of 0.366 with a 2-sided significance = 0.000 <0.05. Overall, the results of this study also show that there is a relationship between learning discipline variables (both school and family environments) with student achievement at SDN Kaliwungu 01 and 02. This relationship is known by the Kendall concordance test with a correlation coefficient of 0.539 and Asymp. Sig. =0.000<0.05. These results indicate that there is a relationship between learning discipline and learning achievement. In addition, the magnitude of the effect on achievement is 53.9%.

Muhammad Mirza Rifandy Akhbar; Andy Kartika

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

Fadila, Anisa Nur; Nuswandari, Cahyani

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.  

Rahesa Wijaya, Yoanita; Rahesa Wijaya, Yoanita; Tjahjaningsih, Endang

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

One way to maintain business continuity in the midst of intense competition is to maintain customer satisfaction. Product diversity is considered important here because the more diverse the number and types of products sold in one place, the customer will feel satisfied if he makes a purchase at that place and he does not need to make a purchase elsewhere. In addition, good service makes it easier for customers to find the goods they want. The purpose of this study was to analyze and explain the effect of product diversity, service quality mediated by the effect of customer satisfaction on repurchase intentions. The analysis technique that will be carried out in this research is descriptive analysis, instrument test, multiple linear regression analysis, model test, and hypothesis testing. The minimum sample selected in the study was 92 respondents. The adjusted R² value of 0.301 means that the effect of the product diversity variable (X1) and service quality variable (X2) on customer satisfaction (Y1) is 30.1%. The adjusted R² value of 0.422 means that the magnitude of the influence of the product diversity variable (X1), service quality variable (X2) and customer satisfaction (Y1) on repurchase intention (Y2) is 42.2%

Restifa Ningtias; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

Herawati, Tri; Gian Fitralisma; Indah Dewi Mulyani; Muhammad Syaifulloh

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

akbar, Damas Azrial

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

Almira Nadia Calista; Arief Himmawan Dwi Nugroho

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

alfinaeka; batara daniel bagana

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

muchammad tri rinaldi; Sartika Wulandari; Muhammad Ali Ma'sum

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Shintya, Fahrina; Wahyudi, Djoko

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.

Toga Sehat Shite

Jurnal Ilmiah Serat Acitya 2022 Universitas 17 Agustus 1945

The development of increasingly sophisticated information technology allows consumers to absorb information about a product or service more easily. Consumers are increasingly selective in choosing products to use or consume at this time so consumers will give positive responses to products. The purpose of this study is to find out how the influence of community: participation. the use of Information Technology and Organizational Commitment has an effect on Impulsive Purchases at Medan Mall. This research was conducted in the city of Medan with multiple linear regression data analysis techniques using the Statistical Package of Social Science (SPSS) version 22.0 for Windows Determination of the number of samples through non-probability sampling techniques. especially purposive sampling as many as 150 respondents it was found that the community participation variable. the use of Information Technology. had a positive and significant effect on impulse buying at Medan Mall and the organization! commitment variable had a positive and significant effect on impulsive buying at Medan Mall.

Zuwairiyah Hutabarat; Rosmita Ambarita; Fauziah Nur Simamora

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

Kesuksesan sebuah organisasi tidak terlepas dari kinerja pegawainya. Kinerja pegawai akan tinggi apabila memiliki komitmen yang baik terhadap organisasi. Pada dasarnya setiap pegawai memiliki komitmen yang berbeda, salah satu penyebab perbedaan tersebut adalah dikarenakan perbedaan karakteristik pegawai. Untuk itu organisasi sebaiknya melakukan pembagian tugas yang disesuaikan dengan karakteristik pegawai untuk dapat meningkatkan komitmen pegawai dalam bekerja dan mampu menghasilkan kinerja yang baik Penelitian ini bertujuan untuk mengetahui apakah dampak komitmen dan karakteristik individu berpengaruh terhadap kinerja pegawai di Kantor DPRD Kabupaten Tapanuli Tengah. Penelitian ini dilakukan pada Kantor DPRD Kabupaten Tapanuli Tengah yang beralamat di Jln. Raja Junjungan Lubis Pandan Kabupaten Tapanuli Tengah. Penelitaian dilakukan pada bulan April 2022 sampai dengan bulan September 2022 Untuk penelitian ini populasi berjumlah 43 orang. Populasi diambil dari seluruh pegawai Kantor DPRD Kabupaten Tapanuli Tengah. Dikarenakan jumlah populasi dibawah 100 orang, maka penulis mengambil seluruh populsdi untuk dijadikan sampel sebanyak 43 orang. Dari perhitungan instrument penelitian, diperoleh hasil antara variabel X, X2 dan Y setiap butirnya dinyatakan valid karena nilai Corrcted item total lebih besar dari nilai r kritis (0,30). Dari perhitungan instrument data penelitian, diperoleh hasil antara variabel X dan Y dinyatakan reliabel karena Cronbach Alpha berada diatas 0,60. Dari uji normalitas, seluruhnya menunjukkan bahwa distribusi data tidak menyalahi asumsi normalitas yaitu berbentuk lonceng dan sebaran data dekat dengan garis diagonal dalam kurva normal P-P Plot serta nilai sig pada tabel non paramertik lebih besar dari 0,05 sehingga untuk variable. Terdapat hubungan positif antara komitmen dengan kinerja pegawai sebesar 0,742 dan komitmen dan hubungan karakteristik individu dengan kinerja pegawai sebesar 0,297. Dari uji hipotesis yang dilakukan dan dengan membandingkan antara nilai t hitung dengan nilai t tabel didapat bahwa nilai t hitung lebih besar dari t tabel ini berarti bahwa hipotesis yang diterima adalah hipotesis alternative (Ha).

Fathiya Luthfita; Hesty Ervianni Zulaecha; Imam Hidayat; Sigit Budi Santoso

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.