Journal of Economics, Management, Business and Accounting最新文献

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8532

Alem Ivana, W. Novianti

{"title":"The Effect Of Good Corporate Governance, Return On Assets (ROA), And Debt Ratio (DER) On Company Value In The Banking Sub-Sector Listed On The IDX For The 2016 – 2020 Period","authors":"Alem Ivana, W. Novianti","doi":"10.34010/jemba.v2i2.8532","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8532","url":null,"abstract":"The purpose of this research is to determine good corporate governance, return on asset, and debt to equity ratio and to find the influence of GCG, ROA, and DER on company value partially or simultaneously. The method used is descriptive and verificative method. Data is collected through data processing that already exists in the news, and the official website. The statistical tests used are classical assumptions, path regression analysis, correlation coefficient analysis, coefficient of determination and hypothesis testing using the T Test (partial) and F Test (simultaneous). \u0000The results of descriptive research show that goodcorporate governance, return on asset, and debt to equityratio in the banking sub-sector are considered positive. While the results of the research show that good corporate governance has an effect on the value of the company, the rate of return on assets has an effect on the value of the company, the debt to equity ratio has an effect on the value of the company. Good corporate governance, Level of Return on Assets, Debt to Equity Ratio has an influence on Company Value in Banking Sub-Sector Companies Registered in BEI.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129281094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dewan Direksi Dan Ukuran Perusahaan Berpengaruh Terhadap Integritas Laporan Keuangan (Survei Pada Perusahaan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) 董事会和公司规模影响财务报表的完整性(调查印尼证券交易所上市的子部门银行日期为2017-2021年)

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8568

Ridha Rahmatillah, Ely Suhayati

引用次数: 0

PENGARUH INTEGRITAS DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN NEGARA 内部诚信和控制对国有资金管理中的欺诈预防的影响

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8575

A. Febriansyah, Iksan Indirwan

{"title":"PENGARUH INTEGRITAS DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN NEGARA","authors":"A. Febriansyah, Iksan Indirwan","doi":"10.34010/jemba.v2i2.8575","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8575","url":null,"abstract":"Korupsi, Kolusi, Nepotisme merupakan ancaman bangsa dan negara. Disamping itu juga akan timbul pertanyaan apa saja yang menyebabkan praktik Korupsi, Kolusi, dan Nepotisme dalam penelitian ini, adanya wajib pajak memberikan suap kepada pemeriksa pajak untuk menurunkan nilai pajak, adanya kasus suap yang diberikan tiga perusahaan untuk melakukan rekayasa nilai pajak, dan masih adanya wajib pajak yang belum membayar dan perlu adanya pengawasan antara wajib pajak dan pegawai pajak untuk meningkatkan kepatuhan terhadap UU Perpajakan. Adapun tujuan penelitian adalah untuk mengkaji dan menganalisis besaran pengaruh integritas dan pengendalian internal terhadap pencegahan fraud dalam pengelolaan keuangan negara secara parsial. Penelitian ini menggunakan metode penelitian kuantitatif, data yang dibutuhkan adalah kuesioner dengan responden sebanyak 52 orang. Dua hipotesis diformulasikan dan diuji menggunakan Analisis Regresi. Hasil penelitian menunjukkan bahwa integritas dan pengendalian internal mempunyai hubungan signifikan dengan pencegahan fraud. pengendalian internal juga berpengaruh lebih tinggi terhadap pencegahan fraud daripada integritas.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"223 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123031837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Optimizing the Performance of SOE Employees in the Banking Sector by minimizing Workload, Burnout, and Job Stress 通过最小化工作量、倦怠和工作压力来优化银行业国有企业员工的绩效

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8193

Nilam Sekar Sari, A. Rizaldi

{"title":"Optimizing the Performance of SOE Employees in the Banking Sector by minimizing Workload, Burnout, and Job Stress","authors":"Nilam Sekar Sari, A. Rizaldi","doi":"10.34010/jemba.v2i2.8193","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8193","url":null,"abstract":"This study aims to excavate and describe the impact of workload, burnout, and job stress on employee performance in state-owned banking companies in the city of Bandung. This research was descriptive and verification methods in nature. The sample used was 60 employees from a total of 150 populations using the Multiple Linear Regression method as an analysis tool. The findings of this study show that all independent variables, namely workload, work weakness, and work stress are described as being in fairly good condition. This shows that the workload, work fatigue, and work stress in the state-owned banking company in Bandung are not in alarming condition. Meanwhile, the dependent variable is employee performance in good condition, which means that even though employees feel workload, work fatigue, and work stress, they are still able to remain productive. In addition, the results of the hypothesis test found that there was a negative and significant influence between the independent variable and the dependent variable. The results of this study are expected to have an impact on controlling workload, work stress, and especially work fatigue, so as to optimize the performance of employees of state-owned banking companies in the city of Bandung.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130348519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Is Consumptive Behavior Effected by Lifestyle and Conformity? Study at Fashion Community in Sukabumi 消费行为是否受到生活方式和从众的影响?在Sukabumi时尚社区学习

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8190

Erna Susilawati, Khoirul Fahmi Dwi Nova

{"title":"Is Consumptive Behavior Effected by Lifestyle and Conformity? Study at Fashion Community in Sukabumi","authors":"Erna Susilawati, Khoirul Fahmi Dwi Nova","doi":"10.34010/jemba.v2i2.8190","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8190","url":null,"abstract":"The growth of e-commerce in Indonesia in recent years has experienced very rapid growth. One of the items most often purchased by Indonesian people in e-commerce is fashion. This is caused by various things, one of them is the lifestyle of the community itself and conformity, this shopping behavior over time can lead to consumptive behavior, including the fashion community in Sukabumi. \u0000This study aims to determine the relationship and influence of Lifestyle and Conformity on Consumptive Behavior in the Community, either partially or simultaneously. The research that will be conducted is quantitative research with descriptive and verification research methods. Total population in this study 220 people, and this study uses the Slovin formula to determine the sample size with a margin of error of 10%, and the result is 69 people for the sample. \u0000The results of the study partially have a positive and significant influence on the Lifestyle variable on Consumptive Behavior. Partially there is a positive and significant influence of the Conformity variable on Consumptive Behavior and simultaneously there is a positive and significant influence of the Lifestyle and Conformity variable on Consumptive Behavior","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129261052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Perencanaan Dan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja (Survei Pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Kabupaten Bandung) 以绩效为基础的规划和预算对绩效管理的影响(万隆区发展规划、研究和开发调查)

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8539

Inta Budi Setya Nusa, Ummi Ghoidah Mutmainnah

{"title":"Pengaruh Perencanaan Dan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja (Survei Pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Kabupaten Bandung)","authors":"Inta Budi Setya Nusa, Ummi Ghoidah Mutmainnah","doi":"10.34010/jemba.v2i2.8539","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8539","url":null,"abstract":"Akuntabilitas Kinerja masih terdapat permasalahan terkait Perencanaan dan Anggaran Berbasis Kinerja. Diantaranya yaitu terdapat Perencanaan masih belum mencapai target, maka dari itu masih perlu banyak perbaikan serta masih ada kekeliruan dari aparatur pemerintah bahwa keberhasilan dan kegagalan program dan kegiatan yang dilaksanakan hanya berdasarkan penyerapan anggaran berbasis kinerja menyebabkan hasil dari evaluasi sistem akuntabilitas kinerja instansi pemerintah masih menempati peringkat terendah. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Perencanaan terhadap Akuntabilitas Kinerja. Dan untuk mengetahui seberapa besar pengaruh Anggaran Berbasis Kinerja terhadap Akuntabilitas kinerja. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatis dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 50 orang pegawai yang bekerja pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Bandung. Sampel dalam penelitian ini menggunakan sampel jenuh dengan total sampel 50 responden. Metode analisis data yang digunakan dalam penelitian ini adalah metode SPSS 23. Hasil penelitian ini menunjukan baha Perencanaan dan Anggaran Berbasis Kinerja berpengaruh positif signifikan terhadap Akuntabilitas Kinerja pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Bandung.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134268524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Effect of Work Stress, Work Conflict, and Work Environment on Work Productivity Case Study on Project Design and Project Build at Interior Design Company in Bandung 工作压力、工作冲突和工作环境对工作效率的影响——以万隆室内设计公司项目设计和项目建设为例

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8198

Naszha Utami Ekaputri, Agus Riyanto

{"title":"The Effect of Work Stress, Work Conflict, and Work Environment on Work Productivity Case Study on Project Design and Project Build at Interior Design Company in Bandung","authors":"Naszha Utami Ekaputri, Agus Riyanto","doi":"10.34010/jemba.v2i2.8198","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8198","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000This study aims to find out how the influence of work stress, work conflicts and work environment on the work productivity of employees at Perusahaan Interior Design Bandung The problem that occurs is employees who cannot be avoided from stress and conflicts in their work environment so that it has an impact on their work productivity. \u0000The method used in this study is the Multiple Regresion method with a descriptive and verifiable research approach. The sampling technique used a census so that a research sample of 30 employees was obtained. Data collection techniques use interviews, observations, questionnaires and documentation. By using ibm SPSS 25.0 program software. \u0000The results of this study prove that work stress, work conflicts, work environment and work productivity in the criteria are quite good, Partially and simultaneously work stress and work conflicts have a significant negative effect on the work productivity of employees at Interior Design Company in Bandung. \u0000 \u0000 \u0000 \u0000","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124330985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence Of Attitudes Toward Brands And Attitudes Toward Advertising On Brand Preferences On Advertisements For Dove Shampoo Products (Case Study On Consumers Of Dove Shampoo Products At Minimarket X In Tasikmalaya City) 品牌态度和广告态度对多芬洗发水广告品牌偏好的影响(以Tasikmalaya市X迷你市场多芬洗发水消费者为例)

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8195

Cita Sindy Lestari, Rizki Zulfikar

{"title":"The Influence Of Attitudes Toward Brands And Attitudes Toward Advertising On Brand Preferences On Advertisements For Dove Shampoo Products (Case Study On Consumers Of Dove Shampoo Products At Minimarket X In Tasikmalaya City)","authors":"Cita Sindy Lestari, Rizki Zulfikar","doi":"10.34010/jemba.v2i2.8195","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8195","url":null,"abstract":"This study was conducted to determine the respondents' assumptions about attitudes to brands, assumptions about attitudes to advertising and respondents' assumptions about brand preferences, as well as how much attitudes to brands and attitudes to advertising affect brand preferences either simultaneously or partially. The research method in this study used descriptive and verification methods and quantitative approaches, the number of samples used in this study was 100 respondents. The methods used include Multiple Linear Regression Test, Classical Assumption Test, Correlation and Hypothesis Testing and using SPSS v21.1 software tools. The results showed that consumers of dove shampoo products at Mimimarket X in the City of Tasikmalaya already had a fairly good brand attitude, consumers of Dove shampoo products at Mimimarket X in Tasikmalaya City already had a fairly good advertising attitude, consumer products of Dove shampoo at Mimimarket X in the City of Tasikmalaya. Tasikmalaya already has a fairly good brand preference. So that the variables of Attitude on the brand and Attitude on advertising together have a significant influence on brand preference.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133586148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Work Life Balance, Burnout and Workload on Employee Performance at Transportation Service Companies in Bandung City 万隆市交通服务公司工作生活平衡、倦怠和工作量对员工绩效的影响

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8201

Pani Nopiani, U. Narimawati

引用次数: 0

PENGARUH AKUNTABILITAS DAN KETERBUKAAN INFORMASI TERHADAP KINERJA PELAYANAN PEMERINTAH DAERAH (Survei pada Desa diKecamatan Parongpong Kabupaten Bandung Barat) 问责制和信息披露对地方政府服务表现的影响(对万隆巴拉区的帕旺蓬村的调查)

Journal of Economics, Management, Business and Accounting Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8540

Lilis Puspitawati, Bella Silvia Marsellina

{"title":"PENGARUH AKUNTABILITAS DAN KETERBUKAAN INFORMASI TERHADAP KINERJA PELAYANAN PEMERINTAH DAERAH (Survei pada Desa diKecamatan Parongpong Kabupaten Bandung Barat)","authors":"Lilis Puspitawati, Bella Silvia Marsellina","doi":"10.34010/jemba.v2i2.8540","DOIUrl":"https://doi.org/10.34010/jemba.v2i2.8540","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui besar pengaruh Akuntabilitas Dan Keterbukaan Informasi, Terhadap Kinerja Pelayanan pemerintahan daerah pada Satuan Kerja Perangkat Desa (SKPDes) untuk masing-masing desa di Kecamatan Parongpong. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan verifikatif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini yaitu desa di kecamatan parongpong kabupaten bandung barat.Teknik pengambilan sampel dalam penelitian ini menggunakan teknik Probability Sampling dan untuk memperoleh data menggunakan metode Simpel Random Sampling sehingga diperoleh 35 orang responden pada penelitian ini, Sumber data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner responden. Pengujian statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda dengan menggunakan alat analisis software SPSS Versi 26.0.Hasil pengujian hipotesis dalam penelitian menunjukkan bahwa Akuntabilitas berpengaruh positif terhadap Kinerja pelayanan pemerintahan daerah, dan Transparansi berpengaruh positif terhadap Kinerja pelayanan pemerintahan daerah.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131860411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0