Publication Search

69,815 articles from 602 journals · 1,760 citations tracked

Showing 1-20 of 120

Analytics

Ahmad Khairuddin

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

Faridatun Najiyah; Noor Iffatin Nadhifah

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of secondary reserves, which consist of placements in other banks, securities owned, and acceptance bills, on wadiah deposits at PT Bank Syariah Indonesia Tbk. using a quantitative approach with secondary data from the bank's monthly financial statements for the period 2022-2024. Researchers select relevant research subjects to obtain significant findings. The data were processed using descriptive statistical analysis and multiple linear regression with the help of the SPSS program to test the hypothesis. The results show that there is a significant influence of independent variables on dependent variables, which illustrates the importance of asset quality and fund management in increasing customer trust and, ultimately, the growth of deposits.

Imas Nurika; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono

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

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.  

Aditya Ramadhaniar El Islamy; Janti Soegiastuti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

Cindy Kusumawati; Sifa Fauziah

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

Gratitude plays a crucial role in enhancing psychological well-being, particularly for students who balance work and studies. This research seeks to explore the connection between gratitude and psychological well-being among working students at Pamulang University. A quantitative approach was used, involving 107 respondents who were selected through purposive sampling and completed a Google Form survey. The data were analyzed using simple linear regression with SPSS 26 software. The analysis revealed a correlation coefficient of 0.824, showing a significant relationship between gratitude and psychological well-being. This suggests that higher levels of gratitude are associated with better psychological well-being. The study also highlights the significance of gratitude-based interventions to help working students manage stress and enhance their overall quality of life. Additionally, this research contributes to the field of positive psychology, particularly within Indonesia's higher education context, and offers practical recommendations for universities to develop programs that more effectively support the well-being of working students.    

Aditia Sepdiansyah

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to obtain empirical evidence about influence earnings management and financial performance on company value listed on the Indonesian Stock Exchange (BEI) in the 2019-2023 period. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of IBM SPSS 25 program. The independent variables in this research are earnings management and financial performance. And, the dependent variable in this research is company value. Using the purposive sampling method as a sampling technique sample, so that a population of 80 companies is obtained. In this research,24 non-financial state-owned companies were used as samples. For know the magnitude of the influence of earnings management and financial performance used regression analysis, correlation analysis F test and t test and coefficient analysis determination. The results of this study indicate that the variables are variable Earnings management does not have a significant effect on company value. meanwhile, financial performance significant positive effect on company value.

Arinda Tri Kusuma Dewi; Rr. Tjahjaning Poerwati

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

Umi Fadlilah Hidayanti; Yoki Nawan Gunara; Heru Yuliyanto

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of leadership style and organizational commitment on the performance of PKK cadres in the PKK Mobilization Team of Gogik Village, West Ungaran District. The participants in this study were active PKK cadres involved in organizational activities. The research employed a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—leadership style and organizational commitment—and the dependent variable—cadre performance. The findings indicate that leadership style has a positive and significant impact on the performance of PKK cadres. Additionally, organizational commitment plays a crucial role in improving cadre performance. These results suggest that effective leadership and strong cadre commitment contribute to enhancing overall organizational performance. Therefore, improving leadership quality and strengthening cadre commitment should be prioritized in organizational management to achieve more optimal PKK program objectives.

Yoki Nawan Gunara; Umi Fadlilah Hidayanti; Heru Yuliyanto

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of training and work motivation on employee turnover at the BIPTAK Training Center in Semarang City. Employee turnover is a challenge for organizations as it can affect stability and work productivity. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—training and work motivation—and the dependent variable—employee turnover. The findings indicate that training has a negative and significant effect on employee turnover, meaning that the better the training provided, the lower the employee turnover rate. Additionally, work motivation also has a negative and significant effect on employee turnover, suggesting that the higher the work motivation, the lower the likelihood of employees leaving the company. These findings highlight the importance of improving training programs and motivation strategies to reduce employee turnover rates within organizations.

Irmawati Handayani Wahid; Anthon S. Y. Kerihi; Maria P. L. Muga

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

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

Muhammad Fadhel Alfayed; Puti Andiny; Yani Rizal; Safuridar Safuridar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of capital expenditure and Human Development Index (HDI) on economic growth in Indonesia. Using time series data from 2011 to 2023 sourced from Indonesia's Central Bureau of Statistics (BPS), this study applies the multiple linear regression method using the Eviews 10 program. The results show that capital expenditure has a positive and significant influence on economic growth, while HDI has a positive but insignificant influence. Simultaneously, these two variables contribute significantly to economic growth with an R-squared value of 60.14%. This study emphasizes the importance of efficient capital expenditure management and efforts to improve the quality of human resources to support inclusive and sustainable economic growth.

Tri Aprian Yudhistira; Puti Andiny; Yani Rizal; Safuridar Safuridar

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

The Human Development Index is an indicator of the progress of a region. Achieving development cannot be separated from the quality of people in a region. To see the extent of success in human development, the United Development Program (UNDP) has issued an indicator, namely the Human Development Index (HDI). HDI is a benchmark for achieving higher quality human development. There are three basic dimensions as a reference for measuring the Human Development Index, namely including a long and healthy life, knowledge, and a decent standard of living. This research aims to see the influence of Poverty, Gini Index, and Economic Growth on the Human Development Index in South Aceh Regency 2009 - 2023. The data used in this research is secondary data in the form of a time series taken from the last 15 years sourced from the Agency. South Aceh Regency Statistics Center (BPS) using a quantitative approach. The method used is multiple linear regression analysis. Based on the research results, it can be concluded that poverty has a positive and significant influence on HDI. The Gini Index has a negative and insignificant influence on HDI. Economic Growth has a positive and insignificant influence on HDI in South Aceh Regency 2009-2023.  

Nurul Hidayat; Andi Nuryadin; Andi Hendra Syam

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

Thesis Program Study Management STIM-LPI Makassar ( Supervised by Dr. Andi Nuryadin, S.E., M.Si. and Dr. Andi Hendra Syam, S.E., M.Si.). This line of research aims to determine the effect of work environment on teacher performance at SMK Negeri 3 Takalar. The method used in this line of research is Quantitative method with number of respondents 56 Teachers which made as sample with descriptive method with quantitative approach, where Data collection technique used questionnaires. The analysis  used  in the research line is  simple linear regression  test.  The results of  testing on a persial basis  variable  work environment  on  teacher performance  there is a  significant influence  on  teacher performance  which  is proven  based on the  results of persial  test  with  significant value 0.006  < 0.05.

Anandya Wahyu Lestari; Ari Prabowo

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

Customer satisfaction includes efforts to meet consumer needs. Consumer satisfaction is a situation demonstrated by consumers when they realize that their needs and desires are as expected and are being fulfilled well. This research aims to determine and analyze the influence of relationship marketing, customer trust, and price competition on consumer satisfaction of Indihome users in Medan City. With a sample size of 100 respondents. Data collection techniques were carried out using questionnaires. The analysis used is multiple linear regression analysis using the SPSS (Statistical Package for Social Sciences) 24.0 for Windows program tool. The results of the analysis show that relationship marketing has a positive and significant influence on consumer satisfaction. Customer trust has a positive and significant influence on consumer satisfaction, and price competition has a positive and significant influence on consumer satisfaction. Meanwhile, the results of the simultaneous analysis show that relationship marketing, customer trust, and price competition have a positive and significant effect on consumer satisfaction of Indihome users in Medan City.

Srisetyawanie Bandaso; Ratih Pundissing

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the impact of workload and role conflict on burnout in students of the Recognitive Learning of Past (RPL) program of the University of UKI. Burnout, a condition of mental, emotional, and physical exhaustion, can have a significant impact on the academic performance of RPL students who have generally had work experience. Using a quantitative approach, the study involved a sample of 66 RPL students selected through cluster sampling. The data is collected using validated questionnaires and analyzed using the double linear regression method. The results of the t test showed that the workload had a significant influence on burnout with a t count value of 9,252 > 1,669 t tables. Similarly, the conflict of roles proved to have a significant impact on burnotes with the t count of 11,392 > 1,669 t tabels. These findings indicated that both independent variables had a strong positive influence upon burnout, with the role conflict showing a greater influence. The results of this study emphasize the importance of workload management and role conflict resolution in the context of RPL education to prevent burnout, improve student academic success and improve the quality of work.

Kartika Kurnia Eka Wardani; Yudi Krisno Wicaksono

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

Jombok Village is one of the villages that receives assistance from the Family Hope Program in Ngoro District, Jombang Regency, with a total of 245 families distributed every two months based on predetermined criteria. The majority of people's work is as farmers and traders because it suits the skills of the local community. Livelihood conditions with an uncertain amount of income each month make it difficult to fulfill daily living needs. So children prefer to work to help the family economy rather than continue higher education. With the help of the Family Hope Program (PKH) in the education sector, it is hoped that it will be able to increase the educational participation rate of poor children and this assistance is also expected to be able to reduce the burden on household expenses. These limitations make it more difficult for them to find better and more stable jobs, leading to dependence on social assistance. The aims of this research are (1) to determine the influence of the income level of the head of the family on the educational level of children receiving the Family Hope Program (PKH) in Jombok Village, Ngoro District, Jombang Regency, (2) to determine the influence of the Family Hope Program on the educational level of children receiving the Family Hope Program (PKH). ) in Jombok Village, Ngoro District, Jombang Regency. The method used in this research is a quantitative method with a descriptive approach. Data collection techniques use observation, questionnaires and documentation. The location of this research is Jombok Village, Ngoro District, Jombang Regency. The subjects in this research were recipients of the Family Hope Program (PKH) assistance who had dependent high school children. The data processing used in this research is validity testing, reliability testing, and classical assumption testing. The data analysis used in this research is multiple linear regression. The results of this research show that (1) The income level of the head of the family has a positive and significant effect on the education level of children receiving PKH in Jombok Village, Ngoro District, Jombang Regency, which can be proven by obtaining a value of t count > t table (3,265 > 1,666) and a significance value smaller than 5 % (0.002 < 0.05) (2) The Family Hope Program has a positive and significant effect on the education level of children receiving PKH in Jombok Village, Ngoro District, Jombang Regency which can be proven by obtaining a value of t count > t table (2.088 > 1.666) and a significance value of less than 5 % (0.041 < 0.05).

Herlina Puspita Sari; Dian Nirmala Dewi; Arif Makhsun

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

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

Aang Syahdina; Anjela Puspita; Dhevia Pragatti; Lisnawati Lisnawati; Romanus Ama Raya Wai

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to test in reality whether profitability, leverage, and company size affect company value in real estate and property companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data, there are 10 companies that meet the research criteria many as 50 observation data. This study uses a quantitative method. The research variables used are profitability, leverage, and company size. This test uses multiple linear analysis and the eviews 13 software program. These results illustrate that profitability and leverage do not affect company value, while company size has a negative effect. according to the results of the regression test using (REM), the Determination Coefficient R² = 0.493716, indicating that 49.37% of company value is influenced by (ROAS), (DERA), and (UP), while the remaining 50.63% is explained by other factors.

Filippus Cahyo Setyawan; Freddy Johanis Rumambi; Sri Sundari; Marisi Pakpahan; Bambang Rismadi

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of motivation, incentives, and work discipline on employee performance in the Finance Department of Bandung Adventist Hospital. The method used is multiple linear regression analysis to determine the relationship between independent variables (motivation, incentives, and work discipline) and the dependent variable (employee performance). The analysis results indicate that motivation has a significant and positive effect on employee performance, with a regression coefficient of 0.326 and a significance level of 0.009, supporting the hypothesis that motivation plays an important role in enhancing employee productivity and commitment. Conversely, the incentive and work discipline variables show a negative and non-significant effect on performance, with coefficients of -0.162 and -0.208, respectively. This suggests that the current incentive and work discipline practices are not fully effective or do not meet employee expectations. Simultaneously, the three independent variables have a significant effect on employee performance, with the F-test showing a significance level of 0.009. This study recommends that management prioritize motivation improvement through training programs, rewards, and the development of a supportive work environment. Additionally, it is essential to evaluate the incentive system and adopt a more flexible disciplinary approach to align with employee needs and expectations.

Muhammad Daffa Valian Albar; Feri Ferdian

Jurnal Manajemen Pariwisata dan Perhotelan 2024 International Forum of Researchers and Lecturers

This research was conducted to determine the effect of job demands on workplace well-being. This study is quantitative research. The ZHM Premiere Hotel Padang's staff members made up the study's population. There were 104 respondents in the study's sample. Data for this study was gathered by distributed questionnaires. Then the data analysis by regression analysis using the classic assumption test, namely the normality test, linearity test, and heteroscedasticity test which is processed using the SPSS version 29 program. The data analysis result show that job demands have a negative and significant effect on workplace well-being. being with a standardized coefficient value of -0.965 with t count (-37.368) with a significance of 0.001 < 0.05. This shows that every increase in job demands units will provide -1,230 units of workplace well-being.