InFestasi Jurnal Bisnis dan Akuntansi最新文献

{"title":"Pengaruh Tangible, Reliability, Responsiveness, Assurance, dan Emphaty Terhadap Kepuasan Pelanggan Perempuan Pada Osbond Gym Palembang","authors":"Septiana Septiana, Juhaini Alie","doi":"10.33557/mbia.v22i2.2620","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2620","url":null,"abstract":"This research aims to determine the Effect of Tangible, Reliability, Responsiveness, Assurance, and Empathy on Customer Satisfaction Woman at Osbond Gym Palembang. The sampling technique in this study used a purposive sampling method with the Slovin formula so that the total number of 93 samples was aimed at respondents who exercised at Osbond Gym Palembang. Data retrieval was carried out using a questionnaire with a Likert scale. The analysis method used in this study is the multiple regression analysis method with the application of SPSS Statistics 23. The study's results based on a partial test (t-test) showed that tangible significantly affected customer satisfaction with a signification value of 0.038 < 0.05. Reliability significantly affected customer satisfaction with a signification value of 0,000 < 0.05. Responsiveness substantially affects customer satisfaction with a signification value of 0.027 < 0.05. Assurance significantly affected customer satisfaction, with a signification score of 0.012 < 0.05. Empathy substantially impacted customer satisfaction with a signification value of 0,000 < 0.05 tangible, reliability, responsiveness, assurance and empathy in the simultaneous test (F test) together significantly impacted customer satisfaction with a signification value of 0,000 < 0.05. The Coefficient of Determination test result was obtained by Adjusted R Square of 0.444, which showed that the dependent variable (Y) of 60.2% was influenced by the independent variable (X). The remaining 39.8% was affected by factors yet to be studied in this study. &#x0D; &#x0D; Keywords: Tangible, Reliability, Responsiveness, Assurance, Empathy&#x0D; &#x0D; Abstrak&#x0D; Penelitian ini bertujuan untuk mengetahui Pengaruh Tangible, Reliability, Responsiveness, Assurance, dan Emphaty Terhadap Kepuasan Pelanggan Perempuan Pada Osbond Gym Palembang. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan rumus slovin sehingga jumlah keseluruhan sampel sebanyak 93 sampel yang ditujukkan kepada responden yang berolahraga pada Osbond Gym Palembang. Pengambilan data dilakukan menggunakan kuesioner dengan skala likert. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda dengan aplikasi SPSS Statistics 23. Hasil penelitian berdasarkan uji parsial (uji t) menunjukkan bahwa tangible berpengaruh signifikan terhadap kepuasan pelanggan dengan nilai siginifikasi 0,038 < 0,05. reliabilty berpengaruh signifikan terhadap kepuasan pelanggan dengan nilai siginifikasi 0,000 < 0,05. Responsiveness berpengaruh signifikan terhadap kepuasan pelanggan dengan nilai siginifikasi 0,027 < 0,05. Assurance berpengaruh signifikan terhadap kepuasan pelanggan dengan nilai siginifikasi 0,012 < 0,05 dan Emphaty berpengaruh signifikan terhadap kepuasan pelanggan dengan nilai siginifikasi 0,000 < 0,05 tangible, reliability, responsiveness, assurance dan emphaty dalam uji simultan (uji F) secara bersama-sama berpengar","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183595","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}

{"title":"Penerapan Theory Planned Behavior Dalam Memprediksi Revisit Intention Lokasi Wisata di Pulau Ambon","authors":"Arthur Sitaniapessy","doi":"10.33557/mbia.v22i2.2500","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2500","url":null,"abstract":"The theory of Planned Behavior is one of the theories that can be used in predicting individual behavior in the future, including testing tourist intentions and behavior towards tourist sites that have been visited before. This study aims to apply the Theory of Planned Behavior (TPB) in predicting the revisit intention of tourists to tourist sites on Ambon Island. The variables included to support the application of TPB include tourist attitudes, subjective norms, and perceived behavioral control, which are antecedent variables of revisit intention. Respondents in this study were 141 students from various universities in Ambon City. Instrument testing was carried out using validity and reliability. The results of hypothesis testing using multiple regression show that all hypotheses proposed are supported. This indicates that tourist attitude, subjective norms, and perceived behavioral control strongly predict revisit intention.&#x0D; Keywords: Tourism attitude, subjective norms, perceived behavioral control, revisit intention.&#x0D; &#x0D; Abstrak&#x0D; Theory of Planned Behavior merupakan salah satu teori yang dapat digunakan dalam memprediksi perilaku individu di masa yang akan datang termasuk untuk menguji niat dan perilaku wisatawan terhadap lokasi wisata yang pernah dikunjungi sebelumnnya. Tujuan dari penelitian ini mengaplikasikan Theory of Planned Behavior (TPB) dalam memprediksi revisit intention dari wisatawan terhadap lokasi-lokasi wisata yang ada di Pulau Ambon. Variabel yang disertakan untuk mendukung penerapan TPB ini antara lain sikap wisatawan, norma subyektif dan perceived behavioral control yang adalah variabel antesenden dari revisit intention. Responden dalam penelitian ini adalah mahasiswa berbagai universitas di Kota Ambon yang berjumlah 141 orang. Pengujian instrumen dilakukan dengan menggunakan validitas dan reliablitas. Hasil pengujian hipotesis yang menggunakan regresi berganda menunjukkan bahwa seluruh hipotesis yang diajukan terdukung. Hal ini mengindikasikan bahwa Sikap wisatawan, norma subyektif dan perceived behavioral control merupakan prediktor kuat dari revisit intention.&#x0D; &#x0D; Kata kunci: Sikap wisatawan, norma subyektif , perceived behavioral control, revisit intention.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135196588","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}

{"title":"Analisis Kualitas Pelayanan Housekeeping Terhadap Tingkat Kepuasan Tamu di Hotel Shofa Marwah Palembang","authors":"Nurvia Nathasya, Syu’ai Batul Taskia, Ahmad Yani Ranius","doi":"10.33557/mbia.v22i2.2556","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2556","url":null,"abstract":"The tourism industry in Indonesia, which has great potential and continues to grow, is expected to be able to support the national economy of Indonesia. Accommodation facilities that support the tourism industry are hotels. One of the most important hotel services is the housekeeping department. The phenomenon found in one of the hotels, namely the Shofa Marwah hotel in Palembang, shows that the quality of the housekeeping department services provided is still not optimal. . Based on the findings in previous research, service quality affects customer satisfaction. This study aims to examine the effect of service quality on customer satisfaction. This study uses the theory of service quality and customer satisfaction from some previous literature. The data collection technique uses a questionnaire that consists of 15 items. . Measurement of variables based on the five dimensions of service quality, namely tangible, reliability, responsiveness, assurance, and empathy. The data was analyzed by validity test, reliability and hypothesis test. The hypothesis test results show the influence of service quality on customer satisfaction in Hotel Shofa Marwah Palembang.&#x0D; &#x0D; Keywords: Service Quality, Customer Satisfaction&#x0D; &#x0D; Abstrak&#x0D; Industri pariwisata di Indonesia yang memiki potensi besar dan terus berkembang diharapkan mampu untuk mendukung perekonomian Negara. Sarana akomodasi yang mendukung industri pariwisata adalah Hotel. Salah satu pelayanan hotel yang penting adalah housekeeping departemen. Fenomena yang terdapat di salah satu hotel yaitu hotel Shofa Marwah di Palembang menunjukan kualitas pelayanan housekeeping departemen yang diberikan masih kurang optimal. Berdasarkan temuan pada penelitian terdahulu, kualitas pelayanan berpengaruh terhadap kepuasan tamu. Penelitian ini bertujuan menguji pengaruh kualitas pelayanan terhadap kepuasan tamu. Dalam kajian ini peneliti menggunakan teori kualitas pelayanan dan kepuasan tamu. Teknik pengumpulan data menggunakan kuesioner yang berjumlah 15 butir pernyataan. Pengukuran variabel berdasarkan kelima dimensi kualitas pelayanan yaitu tangible, reliability, responsiveness, assurance, dan empathy. Analisis data dilakukan dengan uji validitas, uji reliabilitas, dan uji hipotesis. Hasil menunjukkan bahwa terdapat pengaruh kualitas pelayanan terhadap kepuasan tamu di hotel shofa marwah Palembang.&#x0D; &#x0D; Kata kunci : Kualitas Pelayanan, Kepuasan Tamu","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902690","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}

{"title":"The Investment Decision on Generation Z in Pontianak","authors":"Ceci Lia Chen, Nina Febriana Dosinta","doi":"10.33557/mbia.v22i2.2477","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2477","url":null,"abstract":"In today's digital age, accessing information that can influence millennials to participate in capital markets has become more accessible. The desire to secure one's future is a motivating factor that drives individuals to act toward investing. This study assesses the effect of financial literacy, financial experience, locus of control, experience regret, and accounting information on investment decisions. Processed data is primary data obtained from distributing questionnaires with a purposive sampling technique to generation Z in Pontianak and analyzed using multiple linear regression analysis techniques. This study used a sample of 103 respondents and the SPSS (Statistical Program for Social Science) program to process the data. The results showed that Gen Z in Pontianak considers locus of control, experience regret, and accounting information to make investment decisions. Financial literacy and financial experience are outside the benchmark for making investment decisions on Gen Z in Pontianak. These findings indicate that most respondents consider the locus of control, experience of regret, and accounting information in making investment decisions. Then, most respondents must focus more intensely on financial literacy and experience to make the right investment decisions. The implications of this research indicate that applying mental accounting and prospects can assist investors in managing finances and making the right investment decisions to maximize profits.&#x0D; &#x0D; Keywords: Accounting Information, Experience Regret, Investment Decisions, Locus of Control &#x0D; &#x0D; Abstrak&#x0D; Di era digital seperti sekarang ini, akses informasi yang dapat mempengaruhi generasi milenial untuk berpartisipasi di pasar modal menjadi lebih mudah. Keinginan untuk mengamankan masa depan merupakan faktor pendorong yang mendorong individu untuk melakukan investasi di pasar modal. Penelitian ini menilai pengaruh literasi keuangan, pengalaman keuangan, locus of control, pengalaman penyesalan, dan informasi akuntansi terhadap keputusan investasi. Data yang diolah merupakan data primer yang diperoleh dari penyebaran kuesioner dengan teknik purposive sampling kepada generasi Z di Pontianak dan dianalisis dengan menggunakan teknik analisis regresi linier berganda. Penelitian ini menggunakan sampel sebanyak 103 responden dan program SPSS (Statistical Program for Social Science) untuk mengolah data. Hasil penelitian menunjukkan bahwa Gen Z di Pontianak memperhatikan locus of control, pengalaman penyesalan, dan informasi akuntansi dalam membuat keputusan investasi. Literasi keuangan dan pengalaman keuangan tidak menjadi tolak ukur dalam pengambilan keputusan investasi pada Gen Z di Pontianak. Temuan ini menunjukkan bahwa mayoritas responden mempertimbangkan locus of control, pengalaman penyesalan, dan informasi akuntansi dalam membuat keputusan investasi. Kemudian, mayoritas responden perlu memfokuskan lebih mendalam tentang literasi keuangan dan pengalaman u","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135786430","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}

{"title":"Pengaruh Program Budaya Organisasi, Kepemimpinan Situasional Dan Komunikasi Organisasi Terhadap Kinerja Pekerja Perkebunan","authors":"Irwan Septayuda, Dina Mellita, Andari Karina Trisiana","doi":"10.33557/mbia.v22i2.2550","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2550","url":null,"abstract":"This study aimed to determine the influence of the Organizational Culture Program, Situational Leadership and Organizational Communication on the Performance of Plantation Workers in the Mill Division at PT. Hindoli - Cargill Company. The sample in this study were workers in the mill division of PT Hindoli-Cargill Company, with 119 respondents. The sampling technique uses the quota sampling method. This study uses a quantitative approach using a Likert scale. The analysis technique used is multiple linear regression. Test the hypothesis for research variables with a partial effect using the T-test, while research variables with a simultaneous influence use the F-test. Data processing uses the SPSS V.20 program to produce a regression equation Y = 3.623 + 0.155X1 + 0.164X2 +0.031X3. The results of this study are the Organizational Culture Program, Situational Leadership, and Organizational Communication have a positive and significant effect on the performance of workers at PT Hindoli-Cargill Company, indicated by the Fcount value of 5.704 &gt; Ftable 2.68 with a significant level of 0.001. &#x0D; &#x0D; Keywords: Organizational Culture, Situational Leadership, Organizational Communication, Performance&#x0D; &#x0D; Abstrak&#x0D; Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana Pengaruh Program Budaya Organisasi, Kepemimpinan Situasional dan Komunikasi Organisasi Terhadap Kinerja Pekerja Pekebunan Pada Divisi Mill di PT. Hindoli Cargill Company. Sampel dalam penelitian ini adalah pekerja divisi mill PT Hindoli Cargill Company sebanyak 119 responden. Teknik penarikan sampel menggunakan metode kuota sampling. Penelitian ini menggunakan metode pendekatan kuantitatif dengan menggunakan skala Likert. Teknik analisis yang digunakan adalah regresi linear berganda. Uji hipotesis untuk variabel-variabel penelitian yang memiliki pengaruh secara parsial menggunakan uji T sedangkan variabel-variabel penelitian yang memiliki pengaruh secara simultan menggunakan uji F. Pengolahan data menggunakan program SPSS V.20 dengan menghasilkan persamaan regresi Y = 3,623 + 0,155X1 + 0,164X2 + 0,031X3. Hasil penelitian ini adalah Program Budaya Organisasi, Kepemimpinan Situasional dan Komunikasi Organisasi berpengaruh positif dan signifikan terhadap kinerja pekerja PT Hindoli a Cargill Company yang ditunjukkan dengan nilai Fhitung 5,704 &gt; Ftabel 2,68 dengan tingkat signifikan sebesar 0,001.&#x0D; &#x0D; Kata kunci: Budaya Organisasi , Kepemimpinan Situasional , Komunikasi Organisasi , Kinerja","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135786639","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}

{"title":"Pengaruh Leader Member Exchange (LMX) Terhadap Organizational Citizenship Behavior (OCB) Dengan Dimediasi Motivasi Kerja Karyawan","authors":"Tri Ratna Purnamarini, Ignatius Soni Kurniawan","doi":"10.33557/mbia.v22i2.2494","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2494","url":null,"abstract":"This research aims to analyze the influence of LMX on OCB with work motivation as mediation for employees of PT Adi Satria Abadi. This quantitative research has a population of 80 employees from PT Adi Satria Abadi. The sampling technique uses a saturated sample where all employees are used as samples. Data was processed using the SPSS 23 software application and the Sobel test. The research result stated that LMX had an insignificant effect on OCB, with a calculated t-value of -0.103 and a significance value of 0.918. LMX significantly impacts work motivation with an estimated t value of 4.007 and a significance value 0.000. Work motivation had an insignificant effect on OCB, with a calculated t-value of 0.329 and a significance value of 0.007. LMX on OCB is mediated by the variable work motivation, which is proven to have an effect with a one-tailed probability value of 0.0111.&#x0D; &#x0D; Keywords: Leader-Member Exchange; Work Motivation; Organizational Citizenship Behavior&#x0D; &#x0D; Abstrak&#x0D; Tujuan dari penelitian ini untuk menganalisis pengaruh LMX terhadap OCB dengan motivasi kerja sebagai mediasi pada karyawan PT Adi Satria Abadi. Penelitian ini adalah penelitian kuantitatif dengan populasi karyawan dari PT Adi Satria Abadi sebanyak 80 responden. Teknik pengambilan sampel menggunakan sampel jenuh dimana semua karyawan dijadikan sebagai sampel. Data diolah menggunakan aplikasi software SPSS 23 dan Sobel test. Hasil penelitian menyatakan bahwa LMX ada pengaruh tidak signifikan terhadap OCB dengan nilai t hitung -0.103 dan nilai signifikansi 0.918. LMX ada pengaruh yang signifikan terhadap motivasi kerja dengan nilai t hitung 4.007 dan nilai signifikansi 0.000. Motivasi kerja ada pengaruh tidak signifikan terhadap OCB dengan nilai t hitung sebesar 0.329 dan nilai signifikansi 0.007. LMX terhadap OCB dimediasi variabel motivasi kerja terbukti ada pengaruh dengan nilai one-tailed probability sebesar 0.0111.&#x0D; &#x0D; Kata kunci: Leader Member Exchange; Motivasi Kerja; Organizational Citizenship Behavior","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135786638","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}

{"title":"Strategi Pengembangan UMKM Berbasis Kearifan Lokal Dalam Mendukung Perekonomian Daerah Pasca Pandemi Covid-19","authors":"Maria Christiana Iman Kalis, M. Irfani Hendri, Heni Safitri","doi":"10.33557/mbia.v22i2.2384","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2384","url":null,"abstract":"Research and development of small and medium enterprises based on local wisdom in supporting the regional economy after the COVID-19 pandemic (a case study of the Sambas district) aims to determine the appropriate strategy to be implemented to empower local SMEs in the Sambas area, which is divided into three fields, namely weaving, rattan, and pandanus. The number of samples for each field is 27 for weaving, 32 for rattan, and 4 for pandanus. Meanwhile, the analysis used in this research is through the analysis of Force Field Analysis (FFA) and Strength, Weakness, Opportunity, and Threat (SWOT). Based on the FFA analysis, it was found that the main driving factors were the selling price of the product, the price of raw materials, and advances in information technology, while the critical inhibiting factors were online marketing, total turnover, and business management. Based on the SWOT analysis through the EFAS and IFAS matrices, there are similarities in strategy taking: product innovation and differentiation, product sales via online or e-commerce, product quality and product quality improvement, and social campaigns to promote traditional values to encourage sales.&#x0D; &#x0D; Keywords: SMEs Based on Local Wisdom, Weaving, Pandan, Rattan, Development&#x0D; &#x0D; Abstrak&#x0D; Pengembangan UMKM berbasis kearifan lokal dalam mendukung perekonomian daerah pasca pandemi covid-19 (studi kasus kabupaten sambas) bertujuan untuk mengetahui strategi yang sesuai untuk diimplementasikan demi memberdayakan UKM lokal daerah sambas yang dibagi menjadi tiga bidang yaitu tenun, rotan, dan pandan. Jumlah sampel untuk masing-masing bidang adalah adalah 27 untuk bidang tenun, 32 untuk bidang rotan, dan 4 untuk bidang pandan. Adapun, analisis dimana dipergunakan pada penelitian ini ialah melalui analisis Force Field Analysis (FFA) dan Strenght, Weakness, Opportunity, and, Threat (SWOT). Berdasarkan analysis FFA ditemukan faktor kunci pendorong utama yaitu harga jual produk, harga bahan baku, dan kemajuan teknologi informasi, sedangkan faktor kunci penghambat utama yaitu pemasaran online, jumlah omzet, dan pengelolaan usaha. Berdasarkan analysis SWOT melalui matriks EFAS dan IFAS ditemukan kesamaan dalam pengambilan stratgei yaitu adanya inovasi dan diferensiasi produk, penjualan produk melalui online atau e-commerce, peningkatan mutu dan kualitas produk, serta social campaign untuk mengedepankan nilai tradisionalitas untuk medorong penjualan.&#x0D; &#x0D; Kata kunci: UMKM Berbasis Kearifan Lokal, Tenun, Pandan, Rotan, Pengembangan","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136364980","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}

{"title":"CSR Disclosure in Indonesian SOEs","authors":"Elvina Lim, Helisa Noviarty","doi":"10.33557/mbia.v22i2.2462","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2462","url":null,"abstract":"As sustainable development is echoed, environmental and social matters and Corporate Social Responsibility (CSR) are increasingly being considered. Some companies are increasingly aggressive in disclosing their CSR, but some still need to be more optimal. This study aims to determine what factors can influence the disclosure of CSR in Indonesian SOEs. This study used multiple linear regression analysis with 51 samples observed. The results obtained in this study show that the size of the company, the type of sector, and the size of the board of directors positively affect CSR disclosure. In contrast, the involvement of female board members and green accounting have no influence. This research is expected to add insight and increase further references for future researchers and investors to discover the factors that affect CSR disclosure and can help decision-making.&#x0D; &#x0D; Keywords: CSR Disclosure, SOEs, Sectors Type, Directors&#x0D; &#x0D; Abstrak&#x0D; Seiring dengan digaungkannya pembangunan berkelanjutan, hal-hal yang berkaitan dengan lingkungan dan sosial semakin diperhatikan, begitu juga dengan tanggungjawab sosial perusahaan. Beberapa perusahaan semakin gencar dalam mengungkapkan tanggung jawab sosial perusahaannya, namun ada juga yang masih kurang maksimal. Penelitian ini bertujuan untuk mencari tahu faktor apa saja yang dapat memengaruhi pengungkapan tanggungjawab sosial perusahaan pada BUMN Indonesia. Penelitian ini menggunakan analisis regresi linier berganda dengan total sampel yang diobservasi sebanyak 51 buah. Hasil yang diperoleh pada penelitian ini adalah ukuran perusahaan, jenis sektor usaha, dan ukuran dewan direksi berpengaruh secara positif terhadap pengungkapan tanggungjawab sosial perusahaan, sedangkan keterlibatan anggota dewan perempuan dan green accounting tidak memiliki pengaruh. Penelitian ini diharapkan dapat menambah wawasan dan menambah referensi bagi peneliti selanjutnya maupun bagi investor untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan tanggungjawab sosial perusahaan dan dapat membantu dalam pengambilan keputusan.&#x0D; &#x0D; Kata kunci: Pengungkapan Tanggungjawab Sosial Perusahaan, BUMN, Jenis Sektor Usaha, Dewan Direksi","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136364981","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}

{"title":"Pengaruh Good Corporate Governance , Fee Audit Dan Spesialisasi Audit Terhadap Kualitas Audit Dengan Strategi Bisnis Klien Sebagai Variabel Moderasi","authors":"Nurhasanah Nurhasanah, Harry Budiantoro, Kanaya Lapae, Hestin Agus Tantri Ningsih, Faris Faruqi","doi":"10.33557/mbia.v22i2.2290","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2290","url":null,"abstract":"This study aims to examine the effect of Good Corporate Governance audit committee proxies, audit Fees and audit specialization on audit quality, as well as examine whether the client's business strategy can weaken the influence of audit committees, audit Fees and audit specialization on audit quality. This study used a sample of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period as many as 12 companies with a total sample of 60 financial reports based on a purposive sampling method with certain criteria. The analytical method used is multiple linear regression and Moderated Regression Analysis (MRA) with the SPSS Ver.26.0 application. The results showed that Good Corporate Governance , audit committee proxies and audit Fees had no effect on audit quality and audit specialization had a positive effect on audit quality. As well as business strategy is not able to weaken the influence of audit committees, audit Fees and audit specialization on audit quality.&#x0D; &#x0D; Keywords: Good Corporate Governance (GCG), Audit Fee, Audit Specialization, Client Business Strategy and Audit Quality&#x0D; &#x0D; Abstrak&#x0D; Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance proksi komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit, serta menguji apakah strategi bisnis klien dapat memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Penelitian ini menggunakan sampel perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 sebanyak 12 perusahaan dengan total sampel 60 laporanʿkeuangan berdasarkan metode purposive sampling dengan kriteria tertentu. Metode analisis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA) dengan aplikasi SPSS Ver.26.0. Hasil penelitian menunjukan bahwa Good Corporate Governance proksi komite audit dan Fee audit tidak berpengaruh terhadap kualitas audit dan spesialisasi audit berpengaruh positif terhadap kualitas audit. Serta strategi bisnis tidak mampu memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit.&#x0D; &#x0D; Kata kunci: Good Corporate Governance (GCG), Fee Audit, Spesialisasi Audit, Strategi Bisnis Klien dan Kualitas Audit","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135098095","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}

{"title":"Pengaruh Financial Knowledge, Financial Anxiety dan Financial Self-Efficacy Terhadap Pengelolaan Keuangan Mahasiswa","authors":"Yomi Fatma Sari, Novrina Chandra, Sukartini Sukartini","doi":"10.33557/mbia.v22i2.2551","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2551","url":null,"abstract":"This study aims to determine the effect of financial knowledge, financial anxiety and financial self-efficacy on college student financial management. This research is a research quantitative approach. The data collection method used primary data by distributing online questionnaires. The population in this study were college students of the city of Padang. The sample of 400 respondents. Analysis of the data using SPSS v.28 software. The results showed that financial knowledge and self-efficacy variables affected student financial management. Meanwhile, the financial anxiety variable does not affect student financial management.&#x0D; &#x0D; Keywords: Financial Knowledge, Financial Anxiety, Financial Self-Efficacy and Financial Management.&#x0D; &#x0D; Abstrak&#x0D; Penelitian ini bertujuan untuk mengetahui pengaruh financial knowledge, financial anxiety dan financial self-efficacy terhadap pengelolaan keuangan mahasiswa. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer yaitu dengan menyebarkan kuesioner secara online. Populasi dalam penelitian ini adalah mahasiswa Kota Padang. Jumlah sampel dalam penelitian ini adalah sebanyak 400 responden. Analisis data menggunakan Software SPSS v.28. Hasil penelitian menunjukkan bahwa variabel financial knowledge dan financial self-efficacy berpengaruh terhadap pengelolaan keuangan mahasiswa. Sedangkan, variabel financial anxiety tidak berpengaruh terhadap pengelolaan keuangan mahasiswa.&#x0D; &#x0D; Kata kunci: Financial Knowledge, Financial Anxiety, Financial Self-Efficacy dan Pengelolaan Keuangan","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135737537","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}