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Analytics

Malik Alfi Kurniawan; Rinny Meidiyustiani

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social Science (SPSS) Version 25 program. The findings in this research explain that debt equity ratio and company size have no effect on profit growth, while total asset turnover affects profit growth.

Cahyani Aulia Fitri; Sari Fitri; Mufti Fahrizal

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the effect of free shipping promotions on buying interest at Shopee (case study in the Pasar Maga sub-district community. Type of quantitative research, data collection techniques using observation and distributing questionnaires. The sample consisted of 60 respondents using the observation method and distributing questionnaires. Slovin Formula. Data analysis techniques use validity tests, reliability tests, normality tests, p-plot graphs, heteroscedasticity tests, scatterplot graphs, simple linear regression analysis tests and hypothesis tests using the SPSS version 25 program on buying interest at Shopee (Case Study in Pasar Maga Village Community), the tcount value for the Free Shipping Promo variable (X) is 5.604 with a ttable value of 1.671. So the tcount value is greater than ttable (5.604 > 1.671. This means that the free shipping promo has a positive effect on buying interest as proven by this research with The R Square value is 0.351 x 100% = 35.1%. while the remaining 64.9% is explained by other variables. Apart from that, the free shipping promo variable has a moderate relationship with shopee buying interest among the people of Pasar Maga Village, Mandailing Natal Regency, amounting to 0.593 which is in the correlation interval of 0.40 – 0.599 according to table 3.7.

Maria Florensa; Andreas Rengga; Konstantinus Pati Sanga

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.

Cristina Lasmaria Gultom; Desy Anggraeni

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine the effect of current ratio, debt to equity ratio, profitability, and total assets turnover on the value of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this research is secondary data in the form of financial reports of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. There were 13 (Thirteen) companies as population for this study. Where sampling was carried out using a purposive sampling technique, with the total sample obtained according to the criteria amounting to 10 (Ten) companies. The analytical method used is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) version 25 program. The research results show that the variables debt to equity ratio, and profitability have a significant effect on company value. Meanwhile, current ratio and total asset turnover does not have a significant influence on company value.

Muhammad Aqib Fikri; Widi Wahyudi

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to improve work stress at PT Jamkrindo with the title research into the influence of Work Load, Work Life Balance, and Work Conflict on work stress in employees of PT Jamkrindo Tangerang Regency branch. The population used in this research were employees of PT Jamkrindo Tangerang Regency branch. The sample in this study was 54 respondents and the technique used was nonprobability sampling technique. The analytical tool used is quantitative analysis, namely multiple linear regression analysis using the SPSS version 22.0 program and Microsoft Excel 2021. The results of this research show that workload (X1), work life balance(X2), and work conflict have a significant effect (X3) on work stress (Y)

Hasmiati Hasmiati; Andi Batary Citta; Sukmatica Slamet

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of Financial Literacy and Financial Self Efficacy on Online Shopping Behavior in Makassar City (Case Study: Cash On Delivery among Shopee e-commerce users). This research is research that uses quantitative methods. The population in this study were Shopee users who used COD payments more than once. The sample in this study consisted of 100 respondents using the formula Hair et al. Data collection techniques use observation, interviews and questionnaires. The data analysis techniques used in this research are validity and reliability tests, as well as normality tests, multicollinearity tests and heteroscedasticity tests as prerequisites for classical assumption tests. And the data analysis method uses multiple linear regression analysis with the R2 test, t test, and F test. It is then processed using computer equipment via the IBM SPSS version 23.0 program. The results of this research show that financial literacy has an influence on online shopping behavior. Financial self-efficacy has no influence on online shopping behavior. And financial literacy and financial self-efficacy simultaneously or together have a significant effect on online shopping behavior.

Assyfa Putri Utami; Muhammad Jusman Syah

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio, Return on Assets, and Total Asset Turnover on Stock Prices. This research method uses a quantitative research design. The population in this study was 44 companies and the sample used was 20 companies selected using a purposive sampling technique in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange for the 2019 - 2023 period. This research used multiple linear statistical analysis tools assisted by the SPSS program version 27. The research results show that partially and simultaneously the Current Ratio, Debt to Equity Ratio, Return On Assets and Total Asset Turnover have a positive and simultaneous effect on Stock Prices.

Eka Sulistia Minarti; Suwarno Suwarno

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

Dina Saad Faraj

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The presented paper introduces an enhanced approach to find the available solution(s) for fractional linear programming problems (FLPP). While the common approach relies on considering the elements at the numerator and denominator to construct tables D1 and D2, followed by finding theirs and the Ze values, the new approach could be used to minimize the tables and decrease the calculation times and complicity.

Rani Andri Ani; Nur Ainiyah; Muhammad Bahril Ilmiddaviq

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

This study aims to examine the effect of the implementation of the motor vehicle tax amnesty program, exemption from motor vehicle transfer fees, and taxpayer motivation on compliance in paying motor vehicle tax in Mojokerto Regency. The population in this study were taxpayers adjusted to the number of two-wheeled vehicles in Mojokerto Regency, which was 457,325, the sample in this study used the accidental sampling method, namely random sampling with consideration of ease of access that could be reached by researchers, namely 75 respondents with data obtained through the distribution of questionnaires online and offline. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 22. The results obtained in this study were that the implementation of the tax amnesty program had a significant effect on compliance, exemption from transfer fees did not affect compliance, taxpayer motivation had a significant effect on compliance, and simultaneously all independent variables affected the dependent variable.

Hanum Dwi Saputriningsih; Hartono Hartono; Agoes Hadi Poernomo

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This study aims to analyze the effect of work stress and workload on employee performance at CV. Kurnia Laut Biru. This type of research is quantitative. The population studied was all employees of CV. Kurnia Laut Biru, Jombang Regency, totaling 35 employees. The sampling technique used saturated sampling, which means that all members of the population were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 29 program. The hypothesis testing used was the partial significance test (t-test) and the simultaneous significance test (f-test). The results of the study concluded that: work stress has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, workload has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, And together, work stress and workload significantly affect employee performance at CV. Kurnia Laut Biru, Jombang Regency.      

Dhea Kurnela; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

Zainal Aprianto Bagus Pratama; Iswati Iswati; Anis Fitriyasari

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is to find out more about "The Influence of Social Media and Digital Marketing Strategy on Increasing Sales in Micro, Small and Medium Enterprises (MSMEs) in South Surabaya" in accordance with the problems raised, namely the relationship between social media and digital marketing strategies on increasing sales in MSMEs in South Surabaya. The background to this research is due to the development of digital marketing in the business world, so it is important for MSMEs to follow existing developments. The aim of this research is to find out whether there is an influence of social media and digital marketing strategies on increasing MSME sales. The method used is a quantitative method by distributing a questionnaire in the form of a Google Form to MSMEs in South Surabaya. The researcher used purposive sampling, so the researcher chose a sample that matched the characteristics of the respondents from the population obtained. After that, the collected data was processed using the SPSS program and calculated using Multiple Linear Regression. The conclusion of this research is that there is a relationship between social media and digital marketing strategies in increasing MSME sales.

Ferdy Firdyanto; Imam Baidlowi; Agoes Hadi Poernomo

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of interpersonal communication and work discipline on employee productivity at UD Sumber Agung trading business. This type of research is quantitative. The population studied was all employees of UD Sumber Agung, totaling 51 employees. The sampling technique used saturated, which means that all members were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 25 program. The hypothesis testing used was the partial significance test (t test) and the simultaneous significance test (f test). The results of the study concluded that: (1) interpersonal communication has a significant negative effect on employee productivity at UD Sumber Agung. (2) Work discipline has a significant negative influence on the productivity of UD Sumber Agung employees. And (3) interpersonal communication and work discipline together have a significant influence on the productivity of UD Sumber Agung employees.    

Dwi Rahayu; Sutikni Sutikni; Nur Endah Ratih U M

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to examine the influence of Debt to Equity Ratio (DER), Return On Equity (ROE), company growth and company size on the value of companies indexed on LQ-45 on the Indonesia Stock Exchange in the 2020-2022 period. The sample in this study was 23 companies indexed on the LQ-45 which were selected using the purposive sampling method. Research data was obtained from the official website owned by Busa Efek Indonesia, the data was processed using the SPSS version 23.0 program, and analyzed using multiple linear regression. The research results show (1) Debt to Equity Ratio (DER) has a negative and insignificant effect on Company Value, as evidenced by the calculated t value being smaller than the t table, namely -1.022 < 1.668, with a significant value of 0.31 > 0.05. (2) Return On Equity (ROE) has a positive and significant effect on Company Value, as evidenced by the calculated t value being greater than the t table, namely 12.593 > 1.668, with a significant value of 0.00 < 0.05. (3) Company growth has a negative and significant effect on company value, as evidenced by the calculated t value being smaller than the t table, namely -2.861<1.668, with a significant value of 0.006<0.05. (4) Company size has a negative and insignificant effect on company value, as evidenced by the calculated t value being smaller than the t table, namely -1.233 < 1.668, with a significant value of 0.22 > 0.05.

Putri Ayu Lestari; Imam Baidlowi; M. Syamsul Hidayat

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

Development in general depends on an economy based on broad community participation, which can be seen from the Micro, Small and Medium Enterprises (MSME) sector which is one of the most common types of business. The small and medium enterprise (MSME) sector is an important part of the country's economy. Micro, Small and Medium Enterprises (MSMEs) play a strategic role in national economic development because they really help economic growth and obtain workers, as well as distributing development results. However, success in developing a business so that it can help economic development is determined by various factors such as effective marketing strategies, mental and physical readiness of entrepreneurs, as well as in-depth knowledge of markets and products. This research aims to determine the influence of marketing strategy, entrepreneurial ability and entrepreneurial knowledge on business success among MSMEs in the city of Mojokerto. This type of research is quantitative research. The population in this study was all MSME actors in the culinary sector in Mojokerto City, totaling 2,527 MSMEs and the sample of respondents was 96 MSMEs using purposive sampling techniques. Respondent data was collected using a questionnaire. The data analysis method for this research uses descriptive statistical analysis using classical assumption testing and multiple linear regression, the overall analysis of which is calculated using the Statistical Program For Social Science (SPSS) version 25. The results of this research show that marketing strategy has a positive and significant effect on business success, entrepreneurial ability has no at all significant effect on business success, and entrepreneurial knowledge has a positive and significant effect on business success. Meanwhile, the most influential variables are marketing strategy variables and entrepreneurial knowledge. Based on simultaneous or joint testing, it was found that marketing strategy, entrepreneurial ability and entrepreneurial knowledge had a positive and significant effect.

Anissa Nur Azizah; Erni Widajanti

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is an analysis of maximizing profits at UD SUMBERWARAS using a simplex method linear programming analysis tool via the POM QM for Windows V5 application and carrying out manual calculations. The type of data used in this research is qualitative and quantitative data. The results obtained are H1 which states "The optimum amount of baby swaddle production at UD SUMBERWARAS produces 4,500 boxes of baby swaddles A, 4,000 boxes of baby swaddles B and 4,000 boxes of baby swaddles" and H2 which states "The maximum amount of profit obtained by UD SUMBERWARAS in Karanganyar amounting to Rp. 1,300,000,000” is not proven.

Utari Nur Annisa; Anggoro Yuli Cahyono

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of organizational commitment, work experience, professionalism and auditor education on consideration of the level of audit methodology for auditors working in public accounting firms in the South Jakarta and West Jakarta regions in 2024. The data sampling technique involves distributing questionnaires directly to respondents. The research population was auditors who worked in 9 Public Accounting Firms and obtained 78 questionnaires and all questionnaires could be processed. The data processing used was multiple linear regression analysis, tested using the Statistical Package For The Social Science (SPSS) program version 22 and Microsoft Excel 2010. Based on the research results, it can be concluded that organizational commitment (X1) and auditor education (X4) have a significant effect on consideration of audit materiality level (Y), while work experience (X2) and professionalism (X3) have no effect on consideration of audit materiality level (Y).

Saryadi, Saryadi; Liss Dyah Dewi Arini; Bangun Prajadi Cipto Utomo

Background:  Motivation is very important for entrepreneurs. Besides motivation, self-efficacy will also affect entrepreneurial interest. Confidence supported by confidence based on self-assessment is very important for prospective entrepreneurs.   Purpose. This study aims to determine the influence of entrepreneurial motivation variables and self-efficacy individually/partially or jointly or simultaneously on entrepreneurial interest. Method:  This research is a type of quantitative research to provide empirical evidence of the influence of motivation on entrepreneurial interest, self-efficacy on entrepreneurial interest and together the influence of motivation and self-efficacy on entrepreneurial interest. The population was taken by purposive sampling by taking a sample of 103 respondents, consisting of 9 students from the Faculty of Health Sciences of the ARS study program and 50 students from class 21a1 of the RMIK study program.  Faculty of Law and Business with a total of 44 students in class 22A1. Data analysis with multiple linear regression and statistical tests and classical assumptions Findings: The conclusions obtained show that there is a partial influence of entrepreneurial motivation has a significant positive effect on entrepreneurial interest, self-efficacy has a significant positive effect on entrepreneurial interest, motivation and self-efficacy simultaneously or together have a significant positive effect on entrepreneurial interest. The determination coefficient of 0.852 means that the variability of the influence of entrepreneurial motivation and self-efficacy on entrepreneurial interest is 85.2% while the remaining 14.8% is influenced by other variables that are not a research model. Conclusions: Self-efficacy has a greater effect than entrepreneurial motivation.  

Agnes Fadilla Astriliana; Slamet Mudjija

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In 2019-2023, the average profitability in the banking sub-sector has increased and decreased. This study aims to analyse the Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio and Operating Cost of Operating Income on Profitability. The research methodology used in this study uses quantitative methods. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and www.bi.go.id. The population in this study are banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling technique with a sample of 22 (twentytwo) companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of the Statistical Package for Social Sciences (SPSS) version 22 (twenty-two) programme. The results showed that Capital Adequacy Ratio and Loan to Deposit Ratio had no effect on Profitability, while Non Performing Loan and Operating Cost of Operating Income had a negative effect on Profitability.