Journal of Economics Business Accountancy最新文献

{"title":"Customer Experience Evaluation on Implementation Kredit Pasti Mudah (KPM) Application AT PT. Bank XYZ","authors":"Christian Vieri Sasmita, Wahyu Sardjono","doi":"10.52644/joeb.v12i2.210","DOIUrl":"https://doi.org/10.52644/joeb.v12i2.210","url":null,"abstract":"Customer Experience is a perception that is felt by customers where they interact with applications, products, services from the brand of a product. Applications used by customers such as smartphones, websites, computer software, and so on. Currently application KPM that implemented CRM system at PT. BANK XYZ use has not been maximized. There is an obstacle that happening on Customer Experience in the use of KPM application and it’s affecting the Customer Satisfaction. The purpose of this study is to find out what variables contribute in the practices that the company have an obstacle between Customer Experience and Application in CRM system at PT. BANK XYZ with Factors Analysis and building a model for using CRM implementation process in current KPM application and determine the CRM Strategy at PT. BANK XYZ in the future using Regression Analysis. This research shows that in this study there are new 7 factors that has been founded using Factor Analysis in the Customer Experience sides namely Sales Utilization, Customer Regain, Customer Rewards, Technical Contribution, Customer Segmentation, Customer Personalization, Customer Retention. The result from seeing a Regression Analysis result we could apply in practice as we could make a strategy to reinforces the strength and decreasing its weakness of the application at PT. BANK XYZ.","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135169968","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 EPS, PER, PBV, ROE DAN DER Terhadap Harga Saham Pada Perusahaan Sub Sektor Transportasi","authors":"Zulfia Rahmawati","doi":"10.52644/joeb.v12i2.194","DOIUrl":"https://doi.org/10.52644/joeb.v12i2.194","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh Earning Per Share, Price to Earning Ratio, Price to Book Value, Return On Equity dan Debt to Equity Ratio terhadap harga saham pada perusahaan sub sektor transportasi yang terdaftar di BEI periode 2017-2021. Pemilihan sampel dilakukan dengan metode purposive sampling. Metode analisis yang digunakan adalah regresi data panel yang meliputi cross section dan time series. Data yang terkumpul dilakukan pengolahan dengan bantuan E-views 9 untuk menganalisis data. Berdasarkan hasil penelitian uji t Earning Per Share dan Price to Book Value berpengaruh signifikan terhadap harga saham, sedangkan Price to Earning Ratio, Return On Equity dan Debt to Equity Ratio berpengaruh tidak signifikan. Hasil uji F variabel Earning Per Share, Price to Earning Ratio, Price to Book Value, Return On Equity dan Debt to Equity Ratio berpengaruh terhadap harga saham dan dapat menjelaskan harga saham pada perusahaan transportasi yang terdaftar di BEI periode 2017-2021 sebesar 90%.","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135722667","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 Influence of Environmental Cost and Environmental Performance towards Company’s Value Moderated by Ownership Structure","authors":"Duffin Duffin","doi":"10.52644/joeb.v12i1.160","DOIUrl":"https://doi.org/10.52644/joeb.v12i1.160","url":null,"abstract":"This study aims to determine the influence of environmental cost and environmental performance towards company’s value. This study also examines the moderating effect of managerial ownership and institutional ownership on environmental cost and environmental performance towards company’s value. The object of this research is the participants of PROPER assessment that participates three years consecutively from year 2019-2021 that also listed in Indonesia Stock Exchange (IDX). The data analysis technique used in this study are the multiple linear regression and residual test. The results are: (1) environmental cost has negative and no significant influence towards company’s value, (2) environmental performance has positive and significant influence towards company’s value, (3) managerial ownership has moderating effect only on environmental cost relationship towards company’s value, and (4) institutional ownership has moderating effect only on environmental cost relationship towards company’s value. The theoretical implication is managerial and institutional ownership can strengthen environmental cost disclosure towards company’s value. The practical implications are the board of directors must consider optimum ownership structure to monitor and ensure that environmental cost disclosure is mandatory and make sure the operation of the companies is all according to the PROPER assessment standards. The government must establish a policy that obliges the publicly traded companies to disclose the environmental cost completely.","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"451 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996773","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":"Due Diligence in China","authors":"Sabine Vollmer","doi":"10.1057/9781137433237.0008","DOIUrl":"https://doi.org/10.1057/9781137433237.0008","url":null,"abstract":"","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"63 1","pages":"18"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73944314","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":"Deciphering the Code","authors":"E. Schnee","doi":"10.12968/sece.2009.11.1637","DOIUrl":"https://doi.org/10.12968/sece.2009.11.1637","url":null,"abstract":"Mathematics has its own vocabulary. In addition to words, mathematics uses its own notation, symbols that stand for more complicated ideas. Some of these elements are familiar, such as numbers, letters, and the arithmetical operations signs like + and −. Some are less so, as in algebra, where mathematical notation also includes parentheses and brackets to show which operations are to be done in which order. Be on the lookout for new symbols in college math, including certain letters from the Greek alphabet. The notation may be “Greek to you,” but it speaks volumes to people who understand it. Mathematics is not the only discipline that uses its own notation. Music and dance do too. Just as a musician can read sheet music without having to translate the symbols into words, mathematicians read mathematical notation directly and without translation. Our goal in this chapter is to get you to understand the code once you get out of the habit of translating mathematical statements into words. First, let’s do an experiment. Try “talking” this mathematical equation:","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"44 1","pages":"74"},"PeriodicalIF":0.0,"publicationDate":"2008-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79085892","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":"Audit Committee Appointments","authors":"N. Vafeas","doi":"10.2308/AUD.2001.20.1.197","DOIUrl":"https://doi.org/10.2308/AUD.2001.20.1.197","url":null,"abstract":"This study examines determinants of audit committee appointment by comparing characteristics of 262 nonexecutive directors appointed to corporate audit committees between 1995 and 1998 with characteristics of 262 nonexecutive, age‐matched control directors. The likelihood of audit committee appointment is found to increase with the degree of outside director independence, and decrease with compensation committee membership, other committee memberships, and the length of board tenure. Importantly, audit committee appointments are unrelated to the amount of stock owned by directors and the number of other directorship posts they hold. Together, these results highlight several director attributes beyond affiliation that could be important in guiding director decisions and suggest the need for further research toward understanding the quality of audit committee appointments.","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"122 1","pages":"111"},"PeriodicalIF":0.0,"publicationDate":"2001-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77576824","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":"Expanding into Cyberspace","authors":"Stanley Zarowin","doi":"10.4324/9781315669137-15","DOIUrl":"https://doi.org/10.4324/9781315669137-15","url":null,"abstract":"A booming market in transition. Get ready, tax accountants, practically every aspect of the tax preparation field is changing. In fact, it's evolving into a totally new market and business. First of all, the number of tax software brands is shrinking, leaving thousands of CPAs tax software orphans with fewer replacement products to choose from. And while the number of brands declines, the market expands into cyberspace as, slowly but surely, accountants begin to abandon their annual ritual of loading the latest tax CDs onto their computers. Instead, they're logging onto Web sites and preparing taxes online. And despite nearly unanimous earlier forecasts that the business of tax preparation was static--if not declining--tax CPAs are busier than ever processing returns and providing guidance. Let's look at these developments to see how they affect professional tax preparers and the dwindling number of software vendors. THE SHAKEOUT CONTINUES Ten years ago, there were more than 100 tax preparation software products. That number has since shrunk to about 40--a result of acquisitions and product dropouts caused by the intense competition and vendors' inability to keep up with technological advances. Although some industry observers think the worst part of the industry shakeout is over, others expect the shrinkage to continue a few more years until less than a dozen tax vendors survive. Those vendors that have endured the market consolidation have learned that only three marketing strategies appear to succeed in this high-tech, fast-moving, keenly competitive environment: consolidate, innovate, slash prices. Survivors have used one or all of the strategies: buying up the weaker stragglers for their customer lists, inventing ways to make their software stand out from the ever-dwindling crowd of competitors and offering first-time customers large discounts. Price-pruning, while always a costly last-ditch strategy, has become even more expensive now. In the past, customer turnover was relatively low because changing software products was such an expensive and time-consuming headache: Not only did CPAs have to go though what was often a painful process of loading the new programs, but then they had to learn how to use them and convert all their client records. Today's tax software generally is easier to install and the conversion process is mostly automated and very accurate. In addition, many of today's products come with powerful interactive training features, so the learning curve is much briefer, less painful and more successful. Thus new customers don't feel as locked into a product as they did in the recent past; as a result, a deep discount for a first-time customer who becomes dissatisfied and subsequently switches has turned into an especially expensive loss-lead. In addition, today's customers are more demanding: They have grown to expect each annual software update to be faster and include more states, forms and schedules. They also expect the s","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"79 1","pages":"32"},"PeriodicalIF":0.0,"publicationDate":"2000-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78714574","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":"Audit Risk Model","authors":"Richard Dusenbury, Jane L. Reimers, S. W. Wheeler","doi":"10.31219/osf.io/k9gs2","DOIUrl":"https://doi.org/10.31219/osf.io/k9gs2","url":null,"abstract":"Tujuan dari penelitian ini adalah, untuk mengetahui bagaimana risiko audit ditetapkan, bagaimana tingkat materilitas ditentukan, serta bagaimana pengaruh risiko audit terhadap penentuan tingkat risiko.Risiko audit (Audit Risk)- risiko bawaan, risiko pengendalian, dan risiko deteksi - Mungkin dapat kita sebut bahwa didalam risiko audit itu terdapat beberapa komponen risiko, komponenrisiko tersebut meliputi risiko bawaan, risiko pengendalian, dan risiko deteksi. Dalam artikel saya kali ini, saya akan mencoba untuk menjelaskan tentang risiko audit beserta komponen risiko yang menyertainya tersebut, dan juga bagaimana model risiko auditnya, serta hubungan antara risiko audit dan bukti audit.Kata Kunci : Risiko dalam Audit","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"48 1","pages":"103"},"PeriodicalIF":0.0,"publicationDate":"2000-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84769842","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 Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions","authors":"R. Davidson, Michael Wright","doi":"10.2308/AUD.2000.19.2.67","DOIUrl":"https://doi.org/10.2308/AUD.2000.19.2.67","url":null,"abstract":"We begin this study by developing a model of the decisions made by bank loan officers when they evaluate a commercial loan. The model indicates that loan officers make three sequential decisions: level of risk associated with the loan, whether to recommend the loan, and the interest rate to be charged. We assume that the financial information included with a commercial loan application can be audited, reviewed, or prepared by management with no involvement by their auditors. We argue that the level of attestation should affect the perceived credibility, or conversely, the relative amount of ambiguity of the financial statements presented by management. Tolerance for ambiguity should affect how commercial lending officers handle this ambiguity. We test these effects by varying the level of attestation in a between‐subjects experiment with commercial loan officers. Subjects are asked to make judgments on the risk of the loan, whether they would recommend the loan, and the interest rate to be charged. Subjec...","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"49 1","pages":"89"},"PeriodicalIF":0.0,"publicationDate":"2000-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76487260","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":"Working with Databases","authors":"D. Hayes, J. Hunton","doi":"10.1007/978-1-4302-0169-4_10","DOIUrl":"https://doi.org/10.1007/978-1-4302-0169-4_10","url":null,"abstract":"","PeriodicalId":31457,"journal":{"name":"Journal of Economics Business Accountancy","volume":"59 1","pages":"70"},"PeriodicalIF":0.0,"publicationDate":"2000-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77731399","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}