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Marli'aini, Navika Tiamy; Sutianingsih, Sutianingsih

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

This research analyzes the role of family support, creativity, and internal motivation in increasing business success for women entrepreneurs in Surakarta City. Respondents were 100 women entrepreneurs in Surakarta City from various types of businesses. The instrument uses a questionnaire. Data analysis with multiple regression. Research results: family support, creativity, and internal motivation significantly increase business success. Family support has a dominant influence in increasing business success for women entrepreneurs in Surakarta City.   Keywords: business success; creativity; family support; internal motivation

Wahyunda Widiyanti; Aprillian Dian; Diana Ambarwati

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

This study aims to find out: the influence of education on work ethic, the effect of training on work ethic, the influence  of education and training  on  work ethic.This type of research uses a quantitative approach. The sample of this study was all employees at PT PLN (Persero) ULP Grogol, Kediri Regency as many as 35 employees. The sampling technique uses Saturated sampling. Data collection techniques usequestionnaires that have been tested for validity and reliability. The data analysis technique used is a classical assumption, multiple linear regression.The results of the study at the significance level of showed that: there was a positive and significant influence of education on work ethic, There is a positive and significant influence of training on work ethic, There is a simultaneous influence of education and training on work ethic.

Malda Komala; Melianah Anggreani; Nurbaeti Nurbaeti; Henny Saraswati; Wahyu Hidayat

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of the product quality characteristics of Bank BSI on student satisfaction at UIN SMH Banten. This study uses a quantitative approach and survey techniques. A total of 33 students from UIN SMH Banten received the question sheets. The analysis of the collected data was carried out using descriptive and inferential statistical methods. Product Features Bank Syariah Indonesia's digital product, BSI Mobile aims to facilitate customer transactions and provide information to customers through the features offered. The second most important factor is feature development because product features are undeniable product benefits and characteristics that customers can directly use. Simple linear regression tests, t-tests (individually), F-tests, and validity tests were used to demonstrate and analyze. These results indicate that since the corrected elemental overall correlation is greater than 0.3, the product characteristics related to student satisfaction have been accepted as valid. The BSI Mobile-Product Mark is known to have a significance value (Sig.) of 0.000, which indicates that the significance value of the BSI Mobile-Product Brand is less than 0.05 (= 5%). Therefore, this shows that H0 will be rejected and H2 will be accepted. The main result of this study is that there is a significant relationship between student satisfaction at UIN SMH Banten with product features of BSI Mobile.  

Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur

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

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.

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

Amalia Syafitri; Elsa Meirina

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.

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.

Chika Alifia Monica; Tri Kunawangsih

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to investigate the effects of inflation, the number of taxpayers, and a tax audit on income tax receipts. The factors utilized in this study are Duty Review, Number of Citizens and Expansion as Autonomous Factors and Annual Expense Receipts as Reliant Factors. All Individual and Corporate Income Tax Receipts, registered Individual and Entity Taxpayers, the number of SKPKBs issued at KPP Pratama Cibitung, and the amount of inflation published monthly by the Central Bureau of Statistics (BPS) of Bekasi Regency in 2017, 2018, 2019, 2020, and 2021 (time series data of 60 months) comprise the population of this study. The saturated sampling method was used for the study's sample, which included the entire population. This sort of exploration utilizes illustrative examination which expects to make sense of the easygoing connection between the factors that impact speculation testing. Using the SPSS version 23 program, multiple regression analysis was used as the analytical method. According to the findings of this study, the Variable of Tax Audit has an effect on Income Tax Receipts, the Variable of Number of Taxpayers has an effect on Income Tax Receipts, and the Variable of Inflation has an effect on Income Tax Receipts.

Muhammad Taufik; Syamsu Rijal

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study will examine and analyse these elements to have a better understanding of how employee culture and job satisfaction impact organisational commitment. This essay's research focuses on the Bandung, Indonesia, PT.Bina Administrasi. The sample for the study was composed of 98 participants using a purposive sampling method. The analysis technique is called multiple regression. Following are the study's conclusions: (1) Organisational culture positively affects organisational commitment, meaning that the better the culture, the higher the commitment. (2) A favourable association between the two can be shown when organisational commitment is high and work satisfaction is high.

Irwan Moridu; Nurcahya Hartaty Posumah; Fitriani Fitriani; Asri Ady Bakri; Yusni Yusni

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.    

Trisna Sary Lewaru; Yustinus Lambyombar; Stivan Harry Uniberua

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.

Hermin Andi Magga; Roswiyanti Roswiyanti

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Aims to determine the effect of financial literacy (X) on the financial management of millennial generation workers (Y) at the Makassar city Construction Services Office using descriptive quantitative methods. The source of the data used is primary data obtained through a questionnaire with a population of respondents, namely millennial generation workers at the Makassar city Construction Services Office. While secondary data is from previous research journals. Data analysis used is hypothesis testing, correlation test and simple linear regression test using SPSS. The results of the study show that the financial literacy variable has no effect on the financial management of millennial generation workers.

Muli Junita; Hijriyantomi Suyuthie

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

This study aims to analyze the influence of servicescape and menu variations on purchasing decisions at Aroma Resto and Coffee Padang. This type of research is a causal associative survey method with quantitative data. The population of this study was consumers who visited Aroma Resto and Coffee Padang with a sample of 110 people, using techniques purposive sampling. The research instrument used questionnaires (questionnaires) arranged according to Likert scale. The data was analyzed using SPSS version 23.00 and the results of the analysis were presented in tabular form. The result of the study was servicescape (X1) on Aroma Resto and Coffee Padang in a good category with a percentage of 64%. Menu variation (X1) in Aroma Resto and Coffee Padang in good category with a percentage of 57.3%. The purchase decision (Y) on Aroma Resto and Coffee Padang is in a good category with a percentage of 62.7%. Multiple linear regression tests with T tests on servicescape variables and menu variations affect purchasing decision variables at Aroma Resto and Coffee Padang. The F test value of servicescape variables (X1) and menu variations (X2) affect simultaneously purchasing decisions at Aroma Resto and Coffee Padang. The Adj. R square value of 0.512 means that servicescape variables and menu variations have an effect of 51.2% on purchasing decisions at Aroma Resto and Coffee Padang and 48.8% are influenced by other variables.

Hidayanti, Nur; Winarni, Winarni; Wahyuni, Mirasanti

Dinamika Akuntansi Keuangan dan Perbankan 2023 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research is to identify and analyze the effect of OER, NIM, NPL, CAR, and LDR toward ROA at PT Regional Development Banks in Indonesia for the period 2016-2021. The population in this research is PT Regional Development Bank in Indonesia. The sampling technique used is purposive sampling technique and gained 25 Banks. Secondary data is sourced from Financial Reports published by every Regional Development Bank in Indonesia during the 2016-2021 period and the official website of the Financial Services Authority. Method of data analysis in this research is multiple linear regression analysis. The analysis technique uses the F test, t test, and the determination coefficient test (R2). The results of this research indicate that OER, NIM, NPL, CAR, and LDR simultaneously have a significant effect on ROA. Based on the results of the t test, it can be concluded that OER and NPL have a significant effect and have a negative coefficient direction on ROA, NIM and LDR have a significant effect and have a positive coefficient direction on ROA. Meanwhile, CAR has no significant effect and has a negative coefficient on ROA. The results of multiple linear regression analysis obtained the Adjusted R2 value of 0.945, this indicates that the independent variable contributes 94.5% influence on the dependent variable while the remaining 5.5% is influenced by other variables not examined in this research.

Riska Apifah; Kaharuddin; Nelly A. Sinaga

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The formulation of the problem in this study is whether Integrity and Discipline have a positive and significant relationship to employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. This study aims to determine the relationship between integrity and discipline on employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) in Sibolga City. The sample in this study were all employees of the Secretariat of the Regional People's Representative Council (DPRD) of Sibolga City, totaling 39 (thirty nine) people. The type of research used in this research is the survey method, which is the method used to obtain data from certain natural places and the research collects data through observation, distribution of questionnaire documentation and interviews. The data analysis technique in this study is Multiple Linear Regression. The results of the regression analysis with the equation Y = 2.666 + 0.526 X1 + 0.397X2, it can be explained that a constant of 2.666 means that if Integrity (variable X1) and Discipline (variable X2) = 0, then the Performance variable Y = 2.666 and if Integrity (variable X1) and Discipline (variable X2) = 1, then performance (variable Y) = 3.589. From the F test (Simultaneous) or Ftest, Fcount is 21.941 > Ftable 3.259. Therefore Fcount 21.941 > Ftable 3.259, meaning that there is a significant influence between integrity and discipline on performance. So it can be concluded that integrity and significant influence on performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. Then the results of the F test, the hypothesis that the author examined from this study can be declared accepted. The results of this study indicate: Integrity partially has a positive and significant effect on employee performance; Discipline partially has a positive and significant effect on Employee Performance; Integrity and Discipline partially have a positive and significant effect on Employee Performance

Supratman Supratman; Rani Febriyanni; Asmawarna Sinaga

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.    

Giot Marito Simatupang; Mansur Tanjung; Nurainun Hasibuan

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

Writing this thesis aims to determine the effect of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The problem encountered in this study is the lack of a sense of mutual support in doing work as a team.                The formulation of the problem in this study is whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? While the purpose of this study was to find out whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? The hypothesis put forward is that there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The population in this study amounted to 525 people consisting of employees and contract employees, the sample in this study were 84 people. The data collection technique was carried out by distributing questionnaires. The data analysis technique used is quantitative analysis.                The results of the study found that work conflict and workload can affect employee performance at PT. It is known that Timber Sibolga has a coefficient of determination (R Square) of 0.605. Work conflict and workload together or simultaneously have a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where is the Fcount > Ftable value (61.931> 3.11). Partially, work conflict has a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where the value of tcount = (5.461) is greater than the value of ttable (1.989), Partially the most dominant workload affects performance, meaning that the workload variable is more decisive in improving employee performance compared to work conflict. Where the value of tcount = (8.886) > ttable value (1.989 ). Multiple linear regression equation Y = 11.315 + 0.315X1 + 0.511X2 employee performance shows a positive direction. It is recommended for companies to always try to control conflicts that occur in employees, namely by providing solutions to every problem that occurs in employees.

Tuti Alawiyah Tanjung; Kaharuddin; Rosmita Ambarita

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The formulation of the problem in this study is whether work ethics and work motivation have a positive and significant effect on employee performance at the Sibolga Sambas District Office. This study aims to determine the effect of work ethics and work motivation on employee performance at the Sibolga Sambas District Office. The sample in this study were all employees of Sibolga Sambas District, totaling 87 (eighty seven) people. The data analysis technique in this study is Multiple Linear Regression. The results of this study indicate: work ethics partially has a positive and significant effect on employee performance; Work motivation partially has a positive and significant effect on employee performance; Work ethics and work motivation partially have a positive and significant effect on employee performance.

Nur Aini; Muhammad Aufa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.

Firda Safiroh; Mu'minatus Sholichah

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

This study aims to determine the effect of Return on Equity, leverage, and dividend policy on abnormal return. This type of research is quantitative research using secondary data. Methods of collecting data from this study using the method of documentation. The sample in this study is companies listed on the Indonesia Stock Exchange and LQ45 indexed in 2019-2021. The sample was selected by purposive sampling method and obtanined 28 samples. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that Return on Equity, and leverage has no significant effect on abnormal return. Dividend policy has a significant effect on abnormal return. This study has limited research variabels and research years.