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Susilowati, Heni; Heni Susilowati; Titin Hargyatni

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

This study aims to determine the effect of Online Consumer Review on Purchase Intention with Brand Awareness as an Intervening Variable at Shopee into STEKOM University’s students. The primary data was obtained by distributing questionnaires to buyers who have shopped at Shopee which consists of 23 questions. Samples of 130 respondents taken by random sampling technique. The analytical tool used in data processing uses Multiple Linear Regression with the help of SPSS version 25. The results show that Online Consumer Reviews ( Online Reviews on Website, Consistency of Online Reviews and Website Popularity) have a positive effect on brand awarensess at Shopee. Online Consumer Reviews (Online Reviews on Website, Online Consistency of Reviews and Popularity of Website) variables also have a positive and significant effect on Purchase Intention.  Meanwhile, the Brand Awareness variable is not able to mediate Online Consumer Reviews on Purchase Intentions at the Shopee shopping platform.  

Dewi Oktayani; Hakim, Lukman; Susilawati

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

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value

Dedi Muliadi

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

All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today

Nur Andriati, Hastutie; Sherina Baguna

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

The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.

Tini Utami; setyawan, suprihono; A. Suwondo

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

This study aims to examine "Analysis of the influence of dissatisfaction, product attributes, and the need for variation, on the switching of the Asus brand ". This data research used a questionnaire with a scale of 1-5 with a sample of 96 respondents. This sampling technique uses a non probability sampling with technique  purposive sampling . The data obtained were then analyzed with the SPSS . The results of this study partially (1) Dissatisfaction has a positive and significant effect on brand switching based on the value of t count > t table that is 3.575 > 1.662 with a significant 0.001 < 0.05. (2) Product attributes have a positive and significant effect on brand switching based on the value of t count > t table, namely 2.362 > 1.662 with a significant 0.002 < 0.05. (3). The need to look for variations has a positive and significant effect on brand switching based on the t count > t table, namely 6.472 > 1.662 with a significant 0.000 <0.05. (4) Simultaneously, dissatisfaction, product attributes, and the need for variation have a positive and significant effect on brand switching. Based on the calculated F value < F table that is 111.918> 3.945 with a significant 0.000 <0.005. Based on Adjusted R Square that is equal to 0.778. In this case, it means that 77.8% of the variation in the brand switching variable is explained by the variables of dissatisfaction, product attributes, and the need to seek variation. Meanwhile, the remaining 22.2% is explained by other variables outside the model

Garin Susanto, Alfi Bryan

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

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

Prakasila, Nadio Prakasila

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

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

Adji Pradana, Muhammad Nurkholis; Sari Andayani

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

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

Kasih Purwantini; Eni Endaryati; Iwan Koerniawan

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

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time. The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

Syahid Faturrojak; Dewi Septiani Kurniasih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

Information and Communication Technology is one of the new developments in the world of education which is currently being felt in every line of life. The purpose of this study is to describe the use of information and communication technology or ICT on students' perceptions of the application of Project Based Learning in the concept of acid and base indicators. The type of research used in this study is a quantitative research with a descriptive survey method. Based on the results of data processing and discussion, it is known that the use of information and communication technology affects students' perceptions of the application of project-based learning models.    

Tetty Melina Lubis; Tiarsen Buaton; Arief Fahmi Lubis; Parluhutan Sagala

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

The punishment imposed on TNI soldiers is actually heavier than the punishment that applies in the general court. The punishment imposed on TNI soldiers is not only limited to prison sentences or fines imposed, but sometimes for serious criminal offenders are often sentenced to additional penalties in the form of dishonorable dismissal (PDTH) from military service. The purpose of this study is to show that for legal subjects with military status, the role of superiors who have the right to punish or called the term Ankum is very dominant. For military members involved in criminal acts, two punishments are imposed, namely first, in the form of disciplinary punishments imposed in the form of punishments for postponement of promotion, demotion to dismissal. This research is qualitative that uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the determination of absolute competence based on the emphasis on the consequences of the losses incurred can be said to be in line with what is stated in Article 3 paragraph (4) letter a of TAP MRP Number VII of 2000 concerning the Role of the Indonesia National Army and the Role of the National Police of the Republic of Indonesia which reads that "Soldiers of the Indonesia National Army are subject to the power of the general judiciary in the case of general criminal offenses." It is strengthened by Article 65 paragraph (2) of the TNI Law which reads "Soldiers are subject to the power of the military judiciary in the event of a violation of the military criminal law and are subject to the power of the general judiciary in the event of a violation of the general criminal law regulated by the Law."

Ella Anastasya Sinambela; Didit Darmawan

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Organizational management applies the right strategy to be able to remain competitive with other competing organizations. The implementation of the strategy is not only about the benefits but also the performance of the organization. Organizational performance is one of the successes in market business competition. Company management implements strategies that can develop organizational performance by developing supporting aspects such as TQM and knowledge management. This research was conducted to determine the formation of organizational performance from TQM and knowledge management. This research was conducted at a company in Sidoarjo which is engaged in the manufacture of animal feed. The respondents obtained were employees from different divisions who were randomly selected except for the security and cleanliness division. In this study used a sample of 120 respondents. The data used will be analyzed using multiple linear regression. After processing the data, the results showed that there was a significant influence given by TQM on organizational performance. Data processing also proves that organizational performance is formed because of the significant influence given by knowledge management. Research also proves that TQM and knowledge management have an effect on the ups and downs of organizational performance together.

Deasy Femayona Devi; Siti Mardianty

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

This study aims to examine and analyze the effect of liquidity on corporate social responsibility. The independent variable is liquidity by measuring the current ratio and liquidity by measuring the cash ratio while the dependent variable is corporate social responsibility. The object of research in this study is the 2019 Annual Report Award winning companies listed on the Indonesia Stock Exchange in 2015 - 2019. The population of this study were 32 companies that won the 2019 Annual Report Award listed on the Indonesia Stock Exchange in 2015 - 2019. The research sample was selected using the method purposive sampling with certain criteria and obtained as many as 14 companies that meet the criteria. The analytical method used is multiple regression analysis. The results of the analysis show that the liquidity variable using the current ratio measurement has a significant negative effect on corporate social responsibility, the liquidity variable using the cash ratio measurement has a significant negative effect on corporate social responsibility, this shows that the smaller the liquidity of a company, the disclosure of corporate social responsibility information will be more low. Meanwhile, simultaneously, the liquidity variable using the current ratio and cash ratio measurements has a significant negative effect on corporate social responsibility, meaning that the higher the company's liquidity, the higher the disclosure of corporate social responsibility information will be.

Salsabila Andrina; Ranti Karlaili

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

This research aims to investigate the interplay between spirituality, sciences, school principal leadership, teacher engagement, and the link & match concept between education and business, and their impact on education quality and sports achievement. The study employs a qualitative approach, utilizing purposive sampling to select participants. Data analysis involves thematic analysis to derive patterns, themes, and connections within the collected data. Preliminary findings suggest intricate relationships between the identified factors, indicating their significant influence on both education quality and sports achievement. This research contributes to understanding the multifaceted dynamics shaping educational outcomes and athletic success, offering insights for educational leaders, policymakers, and practitioners.

Wiwid Widiawati; Rizki Nurul Ilmi; Adam samsudin Noor

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of promotion on the number of new student registrations at the Tangerang Nusantara Tourism Academy. This type of research is quantitative research. The population used is all prospective students who register in T.A 2021/2022 as many as 140 students of the Tangerang Nusantara Tourism Academy. the sample was selected as many as 80 respondents. determined by using a random sampling technique. The data collection technique used is the distribution of questionnaires in the form of a questionnaire through the google form application. By using simple linear regression analysis. Data analysis used descriptive statistics, namely by looking for correlation coefficients and simple linear regression using t test. This research was carried out on June 1 - August 31, 2022. Based on statistical results using the SPSS 22.00 application, the results showed "there was a significant effect of promotion on the number of prospective student registrations at the Tangerang Nusantara Tourism Academy" with a promotion percentage rate of 33.98% in increase the number of student registrations.

Ramlah, Ramlah

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

. Industri Financial Technologi (Fintech) merupakan salah satu metode layanan jasa keuangan yang mulai populer di era digital sekarang ini. Dan pembayaran digital menjadi salah satu sektor dalam industri Fintech yang paling berkembang di Indonesia. Khususnya Perbankan, Tujuan penelitian ini ialah untuk mengetahui bagaimana penerapan Fintech oleh PT Bank Rakyat Indonesia (Persero) Tbk KCP Slamet Riyadi Makassar. Jenis penelitian yang digunakan ialah penelitian kualitatif. Metode pengumpulan data menggunakan studi kepustakaan dan studi lapangan. Analisa data yang digunakan oleh penulis adalah penelitian deskriptif kualitatif. Hasil penelitian menunjukan jika Fintech adalah sebuah sebutan yang disingkat dari kata ‘financial’ dan ‘technology’ di mana artinya adalah sebuah inovasi di dalam bidang jasa keuangan. Fintech memiliki peranan yang sangat penting bagi pertumbuhan ekonomi di Indonesia, di antaranya adalah Meningkatkan inklusi keuangan nasional; Meningkatkan pemerataan tingkat kesejahteraan penduduk; Fintech dapat meminimalisir peredaran uang tunai sehingga dapat meminimalisir pula terjadinya inflasi, Pengguna layanan Fintech dapat mengetahui secara langsung data transaksinya sendiri tanpa melalui pihak ketiga; Pengguna layanan Fintech dapat memberikan saran dan kritikan secara langsung terhadap platform yang menyediakan layanan tersebut dan Layanan Fintech memberikan berbagai pilihan layanan yang memudahkan kebutuhan penggunanya   Kata kunci: penerapan, fintech, bank rakyat indonesia

Widya, Irma; Aksan Halim, Prihartono; Trimastuti, Wahyu

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

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia, Soreang.

Majid, Abdul; Kurniawan, Devi Dwi; Sigit, Kharisma Nawang

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

Research on the Effect of Presidential Aid BLT UMKM on Productivity of Micro, Small and Medium Enterprises in Batang Regency aims to find out how UMKM working capital assistance affects the productivity of UMKM actors and to find out how the influence of this UMKM working capital assistance program has an effect on increasing the economic growth of UMKM actors in the Regency. Trunk. The research method used is quantitative, where data is obtained by distributing questionnaires to recipients of the MSME working capital Banpres while for sampling using a random sampling technique where a sample of 233 Banpres MSME recipients is obtained. Data analysis uses a regression formula. The results showed that 1) MSME working capital assistance had an effect on the productivity of MSME actors, 2) MSME working capital assistance had an effect on increasing the economic growth of MSME actors in Batang Regency

pebrianti, wenny; Yuwinda, Risa

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

This research is conducted to find out the effect of visual merchandising, shopping lifestyle, and fashion involvement toward the impulse buying behavior to clothing store’s consumers “this is april” in Pontianak. The sampling used in this research is accidental sampling  and the tool is multiple regression analysis. The result of data analysis shows that visual merchandising, and fashion involvement significantly affect the impulse buying, while shopping lifestyle does not significantly affect the impulse buying behavior. The ability of those three variables in explaning the effect toward the impulse buying 63,3% while the remaining 36,7% is expalined by the other factors outside the research models.

Tanjung, Abdul Hafiz; Ali, Sihabudin

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

This study aims to determine whether there is empirical evidence of stock split events in accordance with trading range theory or not. The empirical study was conducted on 28 samples of spliting firm and 86 samples of non spliting firm in Indonesia Stock Exchange from 2017 to 2019. The sampling technique used is random sampling. The method used is independent t test and paired samples t test. The result of this research show there is trading range on market stock price in year 2017, 2018, and 2019; and also shown by trading volume stock.