InFestasi Jurnal Bisnis dan Akuntansi最新文献

{"title":"Pengaruh Kompetensi dan Job satisfaction Terhadap Employee Engagament di PT Semen Baturaja Palembang","authors":"Karmila Utari, Bakti Setyadi, Sulaiman Helmi","doi":"10.33557/mbia.v22i2.2552","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2552","url":null,"abstract":"Employee engagement is an essential factor affecting the performance and success of an organization. This survey investigates the effect of competence and job satisfaction on Employee engagement at PT Semen Baturaja Palembang. The research sample consisted of 98 employees who worked at PT Semen Baturaja Palembang. The instrument used in this study is a structured questionnaire that measures competency levels, job satisfaction, and employee engagement. The data collected was analyzed using a double linear technique with the help of the SmartPLS 3 application. The results showed that competency and job satisfaction had a significant effect on the level of Employee engagement by 55.3%. The conclusions of this study provide a deeper understanding of the factors that can increase Employee engagement in the workplace, thereby helping organizations develop effective human resource management strategies and improve overall performance.
 
 Keywords: Competence, Job satisfaction, Employee Engagement
 
 Abstrak
 Employee engagement merupakan faktor penting yang mempengaruhi kinerja dan kesuksesan suatu organisasi. Penelitian survei ini bertujuan untuk menginvestigasi pengaruh kompetensi dan job satisfaction terhadap tingkat Employee engagement di PT Semen Baturaja Palembang. Sampel penelitian terdiri dari 98 karyawan yang bekerja di PT Semen Baturaja Palembang. Instrumen yang digunakan dalam penelitian ini adalah kuesioner terstruktur yang mengukur tingkat kompetensi, job satisfaction, dan employee engagement. Data yang dikumpulkan dianalisis menggunakan teknik linear ganda dengan bantuan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa kompetensi dan job satisfaction berpengaruh signifikan terhadap tingkat Employee engagement sebesar 55.3%. Kesimpulan dari penelitian ini memberikan pemahaman lebih mendalam tentang faktor-faktor yang dapat meningkatkan Employee engagement di tempat kerja, sehingga dapat membantu organisasi dalam mengembangkan strategi manajemen sumber daya manusia yang efektif dan meningkatkan kinerja secara keseluruhan.
 
 Kata kunci: Kompetensi, Job satisfaction, Employee Engagament","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":"135737344","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":"Bujukan Visualisasi Barang dan Harga pada Keputusan Pembelian di E-commerce Shopee","authors":"Nurul Ahadiat, R. Hozin Abdul Fatah, Hendi Sobari","doi":"10.33557/mbia.v22i2.2379","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2379","url":null,"abstract":"Many online customers cancel their product orders, which is undesirable for anyone as it reduces the number of purchases. Product visualisation and price are important factors for customers' purchasing decisions in e-commerce. These two factors attract consumers' attention, and they may cancel their purchases due to unattractive product displays and mismatched prices. This study seeks to reveal how much influence visualising goods and prices has on purchasing decisions. The number of research samples is 97 respondents. The research object is in Sukakerta Village. The quantitative descriptive method is used; the data comes from primary and secondary data with the help of computational software SPSS ver. 18. The research results show that product visualisation and price positively influence purchasing decisions on Shopee, with an F-value of 103.111 > F-table 3.92 with a significance level of 0.000 < 0.05. This result means that the visualisation of goods and prices together significantly influence purchasing decisions.&#x0D; &#x0D; Keywords: Product Visualisation, Price, Purchasing Decision&#x0D; &#x0D; Abstrak&#x0D; Tidak sedikit konsumen online yang membatalkan order produknya, dan tentu saja hal tersebut tidak diinginkan oleh siapapun dikarenakan pasti mengurangi jumlah pembelian. Visualisasi produk dan harga menjadi poin penting bagi konsumen dalam keputusan pembelian di e-commerce, 2 faktor tersebut menjadi sorotan konsumen karena memiliki daya tarik tersendiri, tidak sedikit dari mereka membatalkan pembelian karena tampilan barang yang dianggap kurang menarik serta harga yang dirasa tidak sesuai. Penelitian ini berupaya mengungkap berapa besar pengaruh visualisasi barang dan harga pada keputusan pembelian. Jumlah sampel penelitian sebanyak 97 responden. Objek penelitian di Desa Sukakerta. Metoda yang digunakan yaitu metode deskriptif kuantitatif, data berasal dari data primer dan data sekunder dengan komputasi bantuan software SPSS ver. 18. Hasil penelitian memperlihatkan bahwa visualisasi barang dan harga berpengaruh positif kepada keputusan pembelian di Shopee, dengan nilai Fhitung 103.111 > Ftabel 3,92 dengan taraf signifikansi 0,000 < 0,05. Ini berarti bahwa visualisasi barang dan harga secara bersama-sama dan signifikan mempengaruhi keputusan pembelian.&#x0D; &#x0D; Kata kunci: Visualisasi Produk, Harga, Keputusan Pembelian","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242449","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":"Peningkatan Pembangunan Ekonomi Untuk Kualitas Hidup Manusia Di Daerah Istimewa Yogyakarta","authors":"Fauzuna Naufal Wijanarko, Rini Dwi Susanti","doi":"10.33557/mbia.v22i2.2141","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2141","url":null,"abstract":"This study aims to analyze economic development towards improving the quality of human life in the Special Region of Yogyakarta from 2013 to 2019. Theoretically, the Human Development Index (IPM) measures human resources and is used as a standard indicator of human welfare. The HDI indicator is based on the quality of health, education and people's purchasing power. An increase in the HDI value indicates that there has been an increase in human welfare and rate in an area. Human Development Index (IPM) is the dependent variable, while capital expenditure, poverty, Regional Minimum Wage (UMP), and Gross Regional Domestic Product (GRDP) are independent variables. The research approach uses a fixed effect model: panel data. Partial research results show that capital expenditure has a positive but not significant effect on HDI, while poverty has a negative and insignificant influence on HDI. In addition, UMP and GRDP have a significant positive impact on HDI. Simultaneously, poverty, capital expenditure, UMP and GRDP substantially influence the HDI in the Special Region of Yogyakarta.&#x0D; Keywords: Human Development Index, Poverty, Provincial Minimum Wage, Government Expenditure, Gross Regional Domestic Product.&#x0D; &#x0D; Abstrak&#x0D; Penelitian ini bertujuan menganalisis pembangunan ekonomi terhadap peningkatan kualitas hidup manusia di Daerah Istimewa Yogyakarta pada tahun 2013-2019. Secara teoritis, Indeks Pembangunan Manusia (IPM) merupakan metode pengukuran sumber daya manusia yang dijadikan standar indikator kesejahteraan manusia. Indikator IPM didasarkan pada kualitas kesehatan, pendidikan dan daya beli masyarakat. Meningkatnya nilai IPM menujukkan bahwa terjadi peningkatan kesejahteraan dan kualitas manusia di suatu wikayah. Indeks Pembangunan Manusia (IPM) sebagai variabel dependen, sedangkan belanja modal, kemiskinan, Upah Minimum Regional (UMP), Produk Domestik Regional Bruto (PDRB) sebagai variabel independen Pendekatan penelitian menggunakan fixed effect model yang bersifat data panel. Hasil penelitian secara partial menunjukan bahwa belanja modal berpengaruh positif tetapi tidak signifikan terhadap IPM, sedangkan kemiskinan berpengaruh negatif dan tidak signifikan terhadap IPM. Selain itu, UMP dan PDRB memiliki dampak positif yang signifikan terhadap IPM. Secara simultan, kemiskinan, belanja modal, UMP dan PDRB memiliki pengaruh signifikan terhadap IPM di Daerah Istimewa Yogyakarta.&#x0D; &#x0D; Kata Kunci: Indeks Pembangunan Manusia, Kemiskinan, Belanja Modal, Produk Domestik Regional Bruto, Upah Minimum Provinsi.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349114","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":"A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH","authors":"Suham Cahyono","doi":"10.34208/jba.v25i1.1798","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1798","url":null,"abstract":"This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74403607","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":"MAKNA ASET YANG MELEKAT PADA ANAK DALAM PERSPEKTIF AKUNTAN PENDIDIK","authors":"Mikail Rizki Heryawan, Krisno Septyan","doi":"10.34208/jba.v25i1.1752","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1752","url":null,"abstract":"This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87565414","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":"UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK","authors":"Teddy Jurnali, Nova Sari Manurung","doi":"10.34208/jba.v25i1.1722","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1722","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83143674","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":"MEKANISME EKSTERNAL VS MEKANISME INTERNAL PADA KONSERVATISME AKUNTANSI:MANA YANG LEBIH EFEKTIF?","authors":"Viriya Dewi, D. A. Rahayuningsih","doi":"10.34208/jba.v25i1.1406","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1406","url":null,"abstract":"The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81813018","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":"APAKAH ELEMEN CORPORATE GOVERNANCE DAPAT MENGURANGI FINANCIAL DISTRESS PADA PERUSAHAAN BERISIKO TINGGI?","authors":"Isnaini Nuzula, A. Andryanto","doi":"10.34208/jba.v25i1.1886","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1886","url":null,"abstract":"This study examine the role of Corporate governance (proxied by audit committee independence variables, institutional ownership, independent commissioners, board size) and enterprise risk management in predicting the emergence of corporate financial distress. The research design is quantitative. The research object or population studied is mining companies listed on the Indonesia Stock Exchange (IDX)  during the period of 2016-2021. The method used for determining the research sample is purposive sampling, namely determining the sample from the existing population based on predetermined criteria obtaining research sample of 132 observations. All data sets are sourced from the Indonesia Stock Exchange website. This study is employing Panel Regression Analysis including descriptive statistics analysis, correlation, and hypothesis testing using the EViews 12 software. The result posits that institutional ownership has a significant positive effect on financial distress, while the independence of the audit committee, independent commissioners, board size, enterprise risk management do not have a significant impact on financial distress. Further, the control variable of this study, namely company size, has a significant negative effect on financial distress. This study is expected to have significant contribution to Mining enterprise’s stakeholder in examining prominent factors in predicting financial distress.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89398993","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":"PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN","authors":"Weli Weli, Yostian Hadinata, Tiffany Tiffany, Victoria Bella, Natasha Vania Devi","doi":"10.34208/jba.v25i1.1412","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1412","url":null,"abstract":"The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81864225","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":"STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR","authors":"Ulfatun Nikmah","doi":"10.34208/jba.v25i1.1591","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1591","url":null,"abstract":"This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83513033","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}