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Evi mayanti; Weny Rosilawati; Supaijo Supaijo

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This research aims to determine the influence of the Transaction Convenience variable on Repurchase Intention with Customer Satisfaction as an Intervening Variable among Students using Mobile Commerce at the State Islamic University of Raden Intan Lampung and to see whether Students using Mobile Commerce have an influence on Transaction Convenience on Mobile Commerce, and whether their Intention Repurchasing will have an effect on Transaction Convenience through Customer Satisfaction. This type of research is a quantitative approach. Quantitative research is a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. The sampling technique in this research uses data collection techniques: Library Research and Questionnaires. The research results used a partial hypothesis test (t test) which showed that the Transaction Convenience value had a positive and significant effect on Repurchase Intention. Customer Satisfaction has a positive and significant effect on Transaction Convenience. Customer Satisfaction has a positive and significant effect on Repurchase Intention.

Indra Gunawan Siregar; Khorida AR; Hikmah Putri Hastuti

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

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Ina Andriyani; M. Fuad Hadziq; Rini Febrianti

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

This paper discusses the differences between Islamic bank financing and conventional bank credit. This research method is descriptive qualitative by analyzing the basic theory of the fundamental differences between Islamic bank financing and credit at conventional banks. The data was collected using literature studies from scientific journals and basic sharia economics books. Meanwhile, data analysis uses tabulation, coding, editing and verification or conclusion methods. Conventional banks prioritize and prioritize the complete guarantee aspect, whereas in sharia banks it only focuses on the character aspect of the customer itself, meaning that it can be said that the sharia bank believes that the customer will have good intentions when providing credit or financing within a certain agreed period of time.

Ronaldo Aprili

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Penelitian ini bertujuan untuk mengeksplorasi sejauh mana citra merek dan kualitas produk dapat memengaruhi loyalitas konsumen generasi milenial terhadap Mie Instan Sedaap, dengan kepuasan konsumen sebagai variabel mediasi. Generasi milenial dipilih sebagai fokus karena mereka merupakan kelompok usia produktif yang memiliki karakteristik konsumsi yang unik, kritis terhadap merek, dan cenderung loyal terhadap produk yang sesuai dengan nilai dan preferensi mereka. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui teknik purposive sampling. Data dianalisis menggunakan metode Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa citra merek memiliki pengaruh signifikan terhadap kepuasan konsumen, sedangkan kualitas produk tidak menunjukkan pengaruh yang signifikan terhadap kepuasan. Namun, secara langsung, baik citra merek maupun kualitas produk terbukti berpengaruh terhadap loyalitas konsumen. Sementara itu, kepuasan konsumen tidak memiliki pengaruh langsung terhadap loyalitas, dan tidak berperan sebagai mediator antara citra merek maupun kualitas produk terhadap loyalitas. Temuan ini memberikan wawasan bagi produsen Mie Sedaap dalam merancang strategi merek yang lebih relevan dengan nilai-nilai generasi milenial untuk meningkatkan loyalitas mereka.

Natasha Marvela Soesanto; Sri Wahyuni Mega; Diana Ambarwati

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

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

Kholifah Ragil Saputra; Lu’lu’il Maknuun; Ahmad Mukhlisuddin

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance

Jesica Pratama; Ferry Hidayat; Mario Andriaskiton

International Journal of Management Research and Economics 2024 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to describe the the Effect of Store Image, Service Quality and Price on Customer Loyalty at Jesica Fashion Store Medan. This research was conducted over 6 (six) months, strating from September 2023 to February 2024. The respondents of this research were constumers at jesica fashion, the number of samples applied in this study was 80 respondents. The instrument used is a questionnaire to collect data from store image variabels, service quality variabels, price variables and loyalty variabels. This research was conducted utilizing validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination. The results showed that store image partially had no significant effect while service quality and price had a significant effect on customer loyalty at the jesica fashion store in Medan. And simultaneously store image, service quality and price have a significant effect on customer loyalty jesica fashion medan store. With the value of the coefficient of determination, which is 56.3% and the remaining 43.7% is influenced by other external variables not examined in this study, for example, product innovation, product quality and so on.

Thresia Agnes Monica Simarmata; Tuti Meutia

JURNAL RISET AKUNTANSI 2024 Institut Teknologi dan Bisnis (ITB) Semarang

Profit management practices, which are often the focus of attention in the context of corporate finance, have a significant impact on public trust and business continuity. This study explores the effect of profitability and audit quality on profit management practices, taking into account the size of state-owned enterprises as a moderation variable. Through an analytical approach, we collected data from the mining sector in the period 2016-2020 which was listed on the Indonesia Stock Exchange. Purposive sampling method is used to determine the research sample. The results showed that profitability has a significant influence on profit management practices, with companies likely to resort to profit management to maintain or increase their profits. On the other hand, audit quality also plays an important role in reducing profit management practices, with auditors from the Big Four Public Accountants considered to have a better ability to detect and prevent adverse practices. However, the size of state-owned enterprises does not necessarily reinforce the relationship between profitability and profit management practices. Large companies tend to have tighter internal controls and better audit quality, which reduces the likelihood of profit management practices. On the other hand, small companies may be more vulnerable to such practices due to limited resources and less effective internal controls.

Vivendi Lordwiek; Sri Lestari Hendrayati; Golda Belladonna Umbing

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

From 2018–2022, this research will look at the IDX30 index companies listed on the Indonesian stock market to investigate how company size, debt policy, and dividend policy relate to one another, with Return On Assets acting as a moderating variable. Using secondary data culled from annual reports, this study applies quantitative research methodologies. Using a purposive selection technique, fifteen IDX30 businesses were selected as part of the research. The data is examined using moderated regression analysis in particular. This research shows that dividend policy is affected by company size and debt policy. Large corporations may see few changes to their dividend policies as a result of a limited return on assets. Also, return on assets can't mitigate how debt policy impacts dividend policy.

Wawan Setia Nugraha; Sumarni Sumarni; Rts. Ratnawati

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This research is to investigate how transformational leadership affects the performance of teachers, with motivation serving as an intervening factor, at State Junior High School 21 in Jambi City. This study employs quantitative approaches, utilizing questionnaire distribution as the data collection method among 30 participants. Hypothesis testing uses Descriptive Analysis Techniques using the SmartPLS application as a data processing tool. The results of this research indicate that Transformational Leadership has a significant positive influence on the Performance of State  Junior High School 21 in Jambi City. Transformational Leadership has a significant positive effect on Motivation. Motivation has a significant positive effect on teacher performance. Transformational Leadership has a significant positive effect on Teacher Performance through Motivation as an intervening variable. Suggestions in this research: (1) In the performance variable, teachers are advised to improve performance by holding discussion sessions at the end of learning hours and providing feedback while teaching. (2) In the transformational leadership variable, it is recommended that school principals can make all teachers feel appreciated, namely by paying attention to all teachers and conveying a sense of understanding to each teacher. (3) In the motivation variable, it is recommended to provide support to teachers, namely the principal by providing awards, and the principal is able to provide a comfortable and conducive work environment.

Alvin Aulia Ningsih; Umaimah Umaimah

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

Galih Laksana Ardi; Tan Evan Tandiyono

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

This research aims to prove and analyze the influence of work conflict and workload on employee performance through self-efficacy as an intervening variable in the personnel division of PT Kerata Rajasa Raya in Sidoarjo. This research is a type of causal explanatory research which aims to prove and analyze the causal relationship between two or more variables.The respondents in this study were 63 personnel employees, who were selected through Accidental Sampling from a population of 63 people, Data was collected through a questionnaire and then the data was sent to SmartPLS 4. It can be concluded that this research has five hypotheses and four variables, of which there are two variables that do not significantly influence employee performance and self-efficacy. However, there is one variable that has a significant effect on employee performance, namely self-efficacy on employee performance

Suci Arifah Lubis; Tuti Anggraini; Muhammad Ikhsan Harahap

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This research aims to determine the influence of Social Media Advertising and Service Quality on Loyalty through Customer Satisfaction as an Intervening variable (Case Study of Devi Salon Medan). This research uses a quantitative approach with data collection using the Likert scale method. The subjects used in this research were 100 Devi Salon Medan customers and were taken using purposive sampling. The data analysis technique uses SPSS version 23. The results of this research show that overall each partial test states that it has a significant and positive effect between the variables. Where the statistical results state that the α value is <0.05. The Path analysis test also shows that there is a direct influence and an indirect influence on each variable which is connected through variable Z. And it also simultaneously shows that there is an influence of Social Media Advertising and Service Quality which together have an influence on Loyalty through the Customer Satisfaction variable.

Sutari Sri Rejeki

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

One  of  the   fundamental  analysis  that  usually  used  by  investors  and security analize to value the stock price is by price earning ratio(PER) approach. This research have as a purpose to examine influence factors DPR, DER, NPM, Firm Size, CR to PER. This study aims to examine the factors Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Firm Size, and Current Ratio (CR) of Price Earning Ratio (PER) on Manufacture companies listed in Indonesia Stock Exchange for 2010 - 2012. This  study  used  the  entire  population  of Manufacture  companies  listed  in Indonesia Stock Exchange (BEI) in 2010 until 2012, a total of 396 companies. The samples  using  48  companies  on  manufacturing  companies sector. Type of data is secondary data from each manufacturing companies listed on the Indonesia  Stock  Exchange  for three  years  in 2010, 2011, 2012.  The samples are taken by purposive sampling. Data analysis use multiple regression analysis, method  which  initial  by classical  test  for  normality,  multicollinearity test, heteroskedastisitas test and autocorrelation test. Hypothesis test is using the F tes, t test, and koefisien determinasi R2. In  the  classical  assumption  test  results  showed  that  there  were  no  deviations classical assumption, this shows that the available data has been qualified to use multiple linier  regression  model.  From  this  reseach  the  following  conclusion  :  the  DPR variable is positif and not effect on PER, variabel DER has negative and not effect on PER, NPM variable has negative and not effect on PER, Size  variable  has positive  and effect  on  PER,  and CR variable  has positif and  not effect on  PER.  Regression  equation  obtained  is PER =-4.196+0.074 DPR-0.596 DER-0.166 NPM + 0.961 Firm Size+0.245 CR. Coefficient  of determination  (adjusted  R2)  is 10 %  which  means 10 %  of  PER  is influenced  by  the independent  variables,  whereas  the  remaining  balance  of  90%  is  explained  by  other variable not prensented in the study.

Meli, Putri; Nursamsu Nursamsu; Setyoko Setyoko

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

Pembelajaran Berasis Projek atau yang disebut Project Based Learning menjadi alternatif untuk melaksanakan pembelajaran yang inovatif, kreatif dan menyenangkan sesuai dengan pembelajaran abad ke-2. Tujuan penelitian ini adalah untuk Mengetahui Model Pembelajaran Project Based Learning (PjBL) dapat meningkatkan hasil belajar siswa dan untuk mengetahui Peningkatan hasil belajar siswa terhadap Model Pembelajaran Project Based Learning (PjBL). Metode penelitian mencakup Waktu dan tempat penelitian yang dilakukan selama dua bulan yang dilakasanakan di sekolah SMA Negeri 1 Langsa. Jenis penelitian eksperimen bersifat kuantitatif yang memiliki dua variabel. Sampel yang digunakan adalah siswa kelas X SMA N1 Langsa dengan kelas kontrol (X MIA5) dan kelas Eksperimen (X MIA3) dengan jumlah keseluruhan siswa sebanyak 71 siawa. Analisis data dilakukan dengan Uji t dan N-Gain Score untuk melihat pengaruh model pembelajaran PjBL terhadap hasil belajar siswa di SMA N1 Langsa. Hasil penelitian yaitu terdapat peningkatan hasil belajar siswa sebesar 45,122% pada kelas eksperimen. Dengan efektifitas model kurang efektif dengan nilai N-Gain Score sedang pada kelas eksperimen. Kesimpulan penelitian ini adalah model pembelajran project based learning dapat meningkatkan hasil belajar siswa hal tersebut ditunjukkan dari hasil nilai perhitungan uji hipoteis menggunakan uji t dan uji N-Gain Score. Dari uji N-Gain score didapatkan pada kelas kontrol yaitu kurang efektif untuk kategoti tafsiran efektif dan pembagian N-Gainnya kurang. Sementara pada kelas eksperimen didapatkan kategori tafsiran kurang efektif dengan pembagian nilai N-Gainnya yaitu sedang. hal ini dikarenakan kurangnya motifasi berprestasi siswa sehingga mengakibatkan model pembelajaran project based learning mendapatkan nilai N-Gain sedang. Namun untuk hilai hasil belajar siswa tetap mengalami peningkatan.  

Riri Nur Alia; Marta Widian Sari; Selvi Zola Fenia

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

This research aims to examine how much influence compensation and employee development have on employee performance with job satisfaction as an intervening variable in Padang City Archives and Library Services. The data collection method is through surveys and distributing questionnaires, with a sample of 70 respondents. The analytical method used is structural equation modeling using smartpls. The research results showed that there was a significant influence of compensation on job satisfaction. There is a significant influence of employee development on job satisfaction. There is a significant influence of compensation on employee performance. There is a significant influence of employee development on employee performance. There is a significant influence of job satisfaction on employee performance. Job satisfaction mediates the effect of compensation on employee performance. Job satisfaction mediates the effect of employee development on employee performance.

Uswatul Fitroh; Ery Teguh Prasetyo; Dody Kurniawan

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Human resources are the most important capital and wealth in every human activity, meaning that a company cannot function properly without human resources. Employees have a role as planners, implementers and supervisors who always play an active role in realizing company goals. The success of a company greatly influences the performance of its employees, because employee performance is a very important starting point for the success of the company. This research aims to determine the effect of work discipline and leadership on employee performance with work motivation as an intervening variable at PT. XYZ This research design uses a quantitative research design. The population and sample size in this study were all 68 employees of PT XYZ. The data source used is primary data in the form of a questionnaire. The measurement scale used is the Likert scale. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.2.9 software. The research results show that; work discipline, leadership, and motivation have a positive and significant effect on performance; work discipline and leadership have a positive and significant effect on motivation; and work discipline and leadership have a positive and significant influence on performance which mediates motivation.

Wafi Nabilah; Harti Budi Yanti

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This study aims to analyze the effect of organizational commitment, personal cost, seriousness of fraud, and professional commitment on whistleblowing intention with whistleblowing incentives as a moderating variable. The study involved 186 respondents from employees working in ministries and employees of private offices engaged in banking, services, trade, and manufacturing industries in Jakarta.  Data were collected using questionnaire techniques and analyzed using spss software with multiple regression analysis, descriptive, classical assumption tests and hypotheses. The results showed that organizational commitment has a positive effect on the intention of whistleblowing. Personal cost has no significant effect on the intention of whistleblowing. The seriousness of fraud has a positive effect on the intention to whistleblowing. Professional commitment has a positive effect on the intention to whistleblowing. Whistleblowing incentives strengthen the positive effect of organizational commitment on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of personal cost on whistleblowing intentions. Whistleblowing incentives strengthen the positive effect of fraud seriousness on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of professional commitment on whistleblowing intentions.    

Nurmalinda

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk meningkatkan kemampuan pemecahan masalah matematis siswa pada materi sistem persamaan linear dua variabel dengan menerapkan model pembelajaran kooperatif tipe STAD dikelas VII-2 SMP Negeri 1 Tg. Tiram. Jenis penelitian ini adalah penelitian tindakan kelas. Subjek penelitian ini adalah siswa/i kelas VII-2 SMP Negeri 1 Tg. Tiram yang berjumlah 29 orang. Objek penelitian ini adalah kemampuan pemecahan masalah matematis siswa dengan penerapan model pembelajaran kooperatif tipe STAD. Berdasarkan hasil analisis data setelah pemberian tindakan pada siklus I melalui pemberian tes kemampuan pemecahan masalah matematis diperoleh 10 dari 29 siswa (34,48%) telah berhasil mencapai target keberhasilan sedangkan 19 siswa lainnya (65,51%) belum mencapai target keberhasilan dengan rata-rata kemampuan siswa sebesar 63,62. Dari kriteria keberhasilan klasikal maka persentase keberhasilan ini belum memenuhi. Setelah pemberian tindakan pada siklus II melalui pemberian tes kemampuan pemecahan masalah matematis diperoleh 26 dari 29 siswa (89,65%) telah berhasil mencapai target keberhasilan sedangkan 3 siswa lainnnya (10,35%) belum mencapai target keberhasilan dengan rata-rata kemampuan siswa sebesar 86,37. Berdasarkan target keberhasilan klasikal (≥85%) maka persentase keberhasilan ini sudah memenuhi. Dari uraian sebelumnya dapat disimpulkan bahwa model pembelajaran kooperatif tipe STAD dapat meningkatkan kemampuan pemecahan masalah matematis siswa dikelas VII-2 SMP Negeri 1 Tg. Tiram.

Nur Layli Fatikhatun Nissa; Wahyu Eko Pujianto

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine the relationship between adaptive leadership, work ethic and employee work productivity with psychological capital as a mediating variable. The method used in this research is a quantitative method. Data collection was carried out by random sampling by distributing questionnaires to PT employees. Japfa Comfeed Indonesia, Tbk which is then processed using SmartPLS. The natural population of this research are employees who work at PT. Japfa Comfeed Indonesia, Tbk with a sample size of 50 people.