Jurnal ASET Akuntansi Riset最新文献_第2页

THE APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN MUSICAL METAVERSE 技术接受与使用统一理论在音乐元宇宙中的应用

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.267

Carlence Maurlen, Henry Susanto Pranoto

引用次数: 0

DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK? 公允价值决策会增加特殊风险吗?

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.263

Amrie Firmansyah, Pria Aji Pamungkas, Dani Kharismawan Prakosa, Adhitya Jati Purwaka, Muchamad Izaaz Hannun Bachtiar

引用次数: 0

DEVELOPMENT STRATEGY FOR THE WARSO UNGGUL GEMILANG BUSINESS USING THE BUSINESS MODEL CANVAS 开发战略为华贵格美朗企业使用的商业模式画布

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.237

Ayutyas Sayekti, Selvy Alfionita, Hermawan Wana

引用次数: 0

The ROLE OF ORGANIZATIONAL COMMITMENT AS MEDIATOR FOR SERVANT LEADERSHIP RELATIONSHIP AND COMPENSATION 组织承诺对服务型领导关系与薪酬的中介作用

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.194

Rumbita Febriarukmini, Mulyanah Mulyanah, Luciana Indah Permatasari, Muhammad Fachrudin Arrozi Adhikara, CSP Wekadigunawan

{"title":"The ROLE OF ORGANIZATIONAL COMMITMENT AS MEDIATOR FOR SERVANT LEADERSHIP RELATIONSHIP AND COMPENSATION","authors":"Rumbita Febriarukmini, Mulyanah Mulyanah, Luciana Indah Permatasari, Muhammad Fachrudin Arrozi Adhikara, CSP Wekadigunawan","doi":"10.37641/riset.v5i2.194","DOIUrl":"https://doi.org/10.37641/riset.v5i2.194","url":null,"abstract":"This research is based on information from the personnel department regarding problems that describe the low organizational citizen behavior (OCB) of nurses in 2021. The purpose of this study was to obtain empirical evidence of the effect of servant leadership and compensation on OCB with organizational commitment as an intervening variable, using a cross sectional study design. The population in this study were 100 nurses, the sampling technique used a saturated sample which made the entire population a sample. The results of the analysis prove that simultaneously and partially servant leadership and compensation have a positive and significant effect on organizational commitment and OCB, and organizational commitment has a direct positive and significant effect on OCB, and organizational commitment provides positive intervention on the relationship of servant leadership and organizational commitment, so that with commitment organization, nurses are able to increase OCB higher through servant leadership and compensation. The importance of work engagement will bring about a situation where career and leadership development will make nurses' organizational commitment higher in supporting the achievement of organizational goals.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277937","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

MEDIATING EFFECT OF VIDEO-ON-DEMAND ON XXI’S CUSTOMER PERCEIVED VALUE AND LOYALTY 视频点播对xxi客户感知价值和忠诚度的中介作用

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.251

Teta Maharani Paramitha, Henry Susanto Pranoto

{"title":"MEDIATING EFFECT OF VIDEO-ON-DEMAND ON XXI’S CUSTOMER PERCEIVED VALUE AND LOYALTY","authors":"Teta Maharani Paramitha, Henry Susanto Pranoto","doi":"10.37641/riset.v5i2.251","DOIUrl":"https://doi.org/10.37641/riset.v5i2.251","url":null,"abstract":"Disruption has become the main reason for abandoning conventional ways of modernization. This phenomenon also applies to the entertainment industry, where cinemas compete with subscription video-on-demand (SVOD). The largest cinema industry in Indonesia, Cinema XXI, is undoubtedly not resistant to this disruption. This research study applies a sample of 215 respondents from the sliced population of Cinema XXI customers and SVOD services subscribers. It aims to review the mediating effect of subscription video-on-demand services on the relationship between customer perceived value and customer loyalty to Cinema XXI. This study is a quantitative research, applying the Structural Equation Modeling (SEM) analysis method. Primary data was taken directly from the respondents using a Google Form-based questionnaire and later analyzed using JASP software. The results of the study show that subscription videos on demand do not have a significant mediating effect on the relationship between customer perceived value and customer loyalty. Subscription video on demand does not have a significant effect on customer loyalty. Though without a mediation, customer perceived value directly affects customer loyalty and subscription video on demand.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277940","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

FACTORS AFFECTING SPEED OF SERVICE WITH WORK ENGAGEMENT AS INTERVENING VARIABLES IN PHARMACEUTICAL INSTALLATIONS 以工作投入为干预变量影响服务速度的因素

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.190

Kurniasih Kurniasih, Mulyati Mulyati, Zuriyati Ulfa, Misan Cahyana, Mintarsi Mintarsi, Rokiah Kusumapradja

{"title":"FACTORS AFFECTING SPEED OF SERVICE WITH WORK ENGAGEMENT AS INTERVENING VARIABLES IN PHARMACEUTICAL INSTALLATIONS","authors":"Kurniasih Kurniasih, Mulyati Mulyati, Zuriyati Ulfa, Misan Cahyana, Mintarsi Mintarsi, Rokiah Kusumapradja","doi":"10.37641/riset.v5i2.190","DOIUrl":"https://doi.org/10.37641/riset.v5i2.190","url":null,"abstract":"This research is based on the dynamics of waiting time for drugs in 2021 which are not under regulatory standards. The purpose of this study was to empirically reveal the influence of HRM functions and facilities on the speed of drug waiting time service with work engagement as an intervening variable. The research design used a cross-sectional study and made 50 pharmacy installation officers the unit of analysis. The results of the study prove that the human resources management (HRM) function and facilities have a positive and significant effect on work engagement, the HRM function, facilities and work engagement have a positive and significant effect on the speed of service waiting time for drugs, and work engagement provides a positive intervention on the relationship between HRM functions and facilities on the speed of service time to wait for medicine. Work engagement is a psychological condition in which individuals are fully committed to helping the organization achieve its goals; with work engagement, pharmacy installation officers will try to meet the organization's expectations of speeding up drug waiting times according to applicable standards.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277956","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 Kepemilikan Kas, Rasio Pengungkit Dan Margin Laba Bersih Terhadap Perataan Laba 现金占有率、净利润利润率与利润再分配的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.4563

Laysa Khamislihi, Annafi Indra Tama

引用次数: 0

Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM 对税务激励、Tax扫税和税收制裁的影响对UMKM纳税人的合规

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.5842

Nurma Risa, Ghahara Diandra Bilqis, N. Susanti

引用次数: 0

Hubungan Perencanaan Pajak dan Pengungkapan Pajak pada Perusahaan Terbuka di BEI 税务规划关系和向北开放公司披露税收

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.5818

Kennardi Tanujaya, Catherine Catherine

引用次数: 0

Penentu Harga Saham: Analisis Perbandingan Sebelum dan Sesudah Restrukturisasi Hutang Perusahaan 股票价格的概率论:企业债务重组前后的比较分析

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.5812

Elok Lailia Kumala, Supami Wahyu Setiyowati, Susmita Dian Indraswari

{"title":"Penentu Harga Saham: Analisis Perbandingan Sebelum dan Sesudah Restrukturisasi Hutang Perusahaan","authors":"Elok Lailia Kumala, Supami Wahyu Setiyowati, Susmita Dian Indraswari","doi":"10.33558/jrak.v14i1.5812","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5812","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, profitabilitas terhadap harga saham sebelum dan sesudah restrukturisasi utang pada perusahaan non-financial sektoral IDX-IC yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi yang digunakan pada penelitian merupakan perusahaan non-financial sektoral IDX-IC yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 6 tahun yaitu 2016-2021. Sampel penelitian adalah perusahaan yang melakukan restrukturisasi utang dari tahun 2017 sampai dengan 2020, yaitu sebanyak 30 perusahaan yang dipilih dengan purposive sampling. Teknik pengumpulan data menggunakan data sekunder. Teknik analisis data menggunakan Partial Least Square (PLS), dan Partial Least Square-Multi Group Analysis (PLS-MGA) untuk melihat perbedaan pengaruh antara sebelum dan sesudah restrukturisasi utang. Hasil penelitian menunjukkan likuiditas berpengaruh positif dan signifikan terhadap harga saham, leverage tidak berpengaruh signifikan terhadap harga saham, dan profitabilitas tidak berpengaruh signifikan terhadap harga saham. Hasil penelitian juga menunjukkan tidak ada perbedaan signifikan pengaruh antara variabel independen yang digunakan dalam penelitian terhadap harga saham sebelum dan sesudah restrukturisasi utang. \u0000Kata Kunci: likuiditas, leverage, profitabilitas, harga saham, restrukturisasi utang","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78432803","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