Capital: Jurnal Ekonomi dan Manajemen最新文献_第4页

Kepatuhan Emiten dalam Taksnomi Extensible Business Reporting (XBRL)

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10308

M. Erstiawan

{"title":"Kepatuhan Emiten dalam Taksnomi Extensible Business Reporting (XBRL)","authors":"M. Erstiawan","doi":"10.25273/capital.v5i1.10308","DOIUrl":"https://doi.org/10.25273/capital.v5i1.10308","url":null,"abstract":"Abstrak: Penelitian dilakukan dengan tujuan menilai tingkat kepatuhan emiten dalam memanfaatkan dan menyajikan laporan keuangan berbasis XBRL pada periode berjalan, taksonomi dalam standar akuntansi, taksonomi dalam Documen Entity Information (DEI), taksnomi berdasarkan pelaporan dan entry point, matrik penilaian taksonomi dalam XBRL. Metode yang digunakan menggunakan literatur review sebagai upaya mengurai dan menganalisa kepatuhan emiten dalam taksonomi Extensibel Business Reporting Language (XBRL). Hasil yang dicapai bahwa emiten berkewajiban melakukan pengungkapaan dan menyajikan laporan keuangan berbasis elektonik menggunakan aplikasi XBRL dengan melakukan entri data dari seluruh informasi perusahaan tercatat dengan mengisi DEI dan Entry Point. Kepatuhan emiten dalam taksonomi XBRL mengikuti peraturan perundang-undangan yang telah ditetapkan tentang keterbukaan informasi dan pelaporan elektronik emiten serta tetap berpedoman pada Pedoman Standar Akuntansi Keuangan. ","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121091501","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: 4

KEBIJAKAN DIVIDEN DAN DAMPAKNYA TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN BUKAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA 股利政策及其对银行和金融机构股票回报率的影响，而不是在印尼证券交易所注册的银行

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10285

Dimas Galuh Surya

{"title":"KEBIJAKAN DIVIDEN DAN DAMPAKNYA TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN BUKAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Dimas Galuh Surya","doi":"10.25273/capital.v5i1.10285","DOIUrl":"https://doi.org/10.25273/capital.v5i1.10285","url":null,"abstract":"Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Dividend Payout Ratio, Earning per Share, Return on Equity dan Return on Asset terhadap Return Saham Perusahaan Perbankan dan Perusahaan Lembaga Keuangan Bukan Bank yang terdaftar di Bursa Efek Indonesia antara tahun 20016- 2018. Berdasarkan seleksi sampel dengan metode purposive sampling diambil jumlah 29 Perusahaan Perbankan dan 27 Perusahaan Lembaga Keuangan Bukan Bank. Teknik analisis yang digunakan adalah regresi berganda dan Chow Test. Hasil pengujian menunjukkan bahwa Dividend Payout Ratio berpengaruh positif signifikan terhadap Return Saham Perusahaan Perbankan, di sisi lain berpengaruh negatif signifikan terhadap Return Saham Perusahaan Lembaga Keuangan Bukan Bank. Return on Equity berpengaruh positif signifikan terhadap Return Saham Perusahaan Lembaga Keuangan Bukan Bank. Berdasarkan hasil analisis Chow Test dapat disimpulkan bahwa terdapat perbedaan pengaruh Dividend Payout Ratio, Earning per Share, Return on Equity dan Return on Asset terhadap Return Saham Perusahaan Perbankan dan Perusahaan Lembaga Keuangan Bukan Bank. ","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116147707","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 CELEBRITY ENDORSE TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE DENGAN PERSEPSI NILAI SEBAGAI MODERASI 名人内啡肽对智能手机购买决定的影响，该决定具有温和的价值观观念

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10307

Ratih Pratiwi, Rizky Rama Setyaky

{"title":"PENGARUH CELEBRITY ENDORSE TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE DENGAN PERSEPSI NILAI SEBAGAI MODERASI","authors":"Ratih Pratiwi, Rizky Rama Setyaky","doi":"10.25273/capital.v5i1.10307","DOIUrl":"https://doi.org/10.25273/capital.v5i1.10307","url":null,"abstract":"Abstrak: Globalisasi mendorong persaingan bisnis menjadi semakin beragam. Produsen dituntut untuk mengembangkan sistem pemasarannya supaya dapat meningkatkan tingkat pembelian konsumen terhadap produk yang dipasarkan. Selebriti merupakan salah satu media yang biasa digunakan perusahaan untuk memasarkan suatu produk. Cara endorsement seperti ini diharapkan dapat memberikan dampak persepsi nilai pada produk, dimana point persepsi nilai dapat memberi anggapan produk terlihat mempunyai nilai lebih tinggi sehingga menambah minat beli konsumen. Metode dalam penelitian ini adalah metode kuantitatif dengan teknik survei, dimana peneliti menyebarkan kuesioner kepada 102 mahasiswa pengguna smartphone Oppo di Fakultas Ekonomi Universitas Wahid Hasyim Semarang. Hasil menunjukkan bahwa celebrity endorse berpengaruh positif signifikan terhadap keputusan pembelian namun persepsi nilai berpengaruh positif tidak signifikan dalam memperkuat celebrity endorse terhadap keputusan pembelian smartphone oppo pada mahasiswa Fakultas Ekonomi Universitas Wahid Hasyim. ","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132916535","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

Analisis Pengaruh Pendidikan Kewirausahaan, Persepsi Kelayakan dan Persepsi Keinginan Terhadap Niat Berwirausaha Mahasiswa 分析创业教育的影响，对价值的看法和对学生创业意愿的愿望的看法

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10287

Kadeni Kadeni, Ninik Srijani

引用次数: 0

PENGARUH PENGELUARAN DANA PERSALINAN DAN TINGKAT KEDALAMAN KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KABUPATEN BIREUEN

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10286

S. Wahyuni, S. Rahmah, Dewi Maritalia, A. Amalia

{"title":"PENGARUH PENGELUARAN DANA PERSALINAN DAN TINGKAT KEDALAMAN KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KABUPATEN BIREUEN","authors":"S. Wahyuni, S. Rahmah, Dewi Maritalia, A. Amalia","doi":"10.25273/capital.v5i1.10286","DOIUrl":"https://doi.org/10.25273/capital.v5i1.10286","url":null,"abstract":"Abstrak: Indeks pembangunan manusia merupakan salah satu alat untuk mengukur proses pembangunan suatu wilayah. Penelitian ini menggunakan variabel pengeluaran dana persalinan dan tingkat kedalaman kemiskinan untuk mengukur indeks pembangunan manusia. Data yang diuji data time series diperoleh dari Badan Pusat Statistik dan Dinas Kesehatan Kabupaten Bireuen periode 2015-2020. Metode analisis yang digunakan adalah linear berganda dan diolah melalui program SPSS.23 dimana bentuk persamaannya adalah semi logaritma natural. Hasil temuan penelitian ini adalah tingkat kedalaman kemiskinan berpengaruh secara signifikan terhadap indeks pembangunan manusia. Secara simultan, kedua variabel yaitu pengeluaran dana persalinan dan tingkat kedalaman kemiskinan berpengaruh secara signifikan terhadap indeks pembangunan manusia di Kabupaten Bireuen. Pertumbuhan indeks pembangunan manusia sangat tipis selama masa pandemik covid-19 ","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"199 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128205003","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

PENGARUH SISTEM INFORMASI SDM, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA UNIVERSITAS PANCASAKTI TEGAL 工作信息系统对潘卡尤特尔大学员工表现的影响

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-08-24 DOI: 10.25273/capital.v5i1.10284

Agnes Dwita Susilawati, Setyowati Subroto

{"title":"PENGARUH SISTEM INFORMASI SDM, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA UNIVERSITAS PANCASAKTI TEGAL","authors":"Agnes Dwita Susilawati, Setyowati Subroto","doi":"10.25273/capital.v5i1.10284","DOIUrl":"https://doi.org/10.25273/capital.v5i1.10284","url":null,"abstract":"Abstrak: Pemanfaatan Sistem Informasi Sumber Daya Manusia (Human Resource Informastion Sistem) mampu meningkatkan kinerja dan daya saing bisnis ketika kebutuhan akan informasi yang cepat tepat dan ketersediaan data untuk proses pengambilan keputusan. Oleh karena itu faktor yang menjadi tolak ukur utama adalah tingkat disiplin kerja yang tinggi dan tanggung jawab atas tugas yang diamanahkan. Motivasi merupakan dorongan terhadap apa yang diinginkan untuk mencapai tujuan yang di inginkan. Disiplin yang baik mencerminkan rasa tanggung jawab seseorang terhadap tugas yang diberikan kepada karyawan. Disiplin dan motivasi dimulai pada diri sendiri akan semua tugas dan kewajiban yang di kerjakan.Tujuan penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi manajemen SDM, motivasi dan disiplin kerja pada kinerja karyawan. Objek penelitian ini di lakukan pada perguruan tinggi Universitas Pancasakti Tegal. Populasi yang digunakan seluruh karyawan tetap Universitas Pancasakti Tegal dan sampel berjumlah 100 orang.Teknik pengumpulan datanya menggunakan angket atau kuesioner dan melakukan wawancara. Sedangkan teknik datanya menggunakan uji asumsi klasik, regresi linear berganda, uji T, uji F dan Koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel independen bersama memiliki pengaruh terhadap kinerrja karyawan. Dari ketiga variabel bebas tersebut adalah variabel sistem informasi SDM dan motivasi yang memiliki pengaruh yang lebih besar terhadap kinerja karyawan pada Universitas Pancasakti Tegal. ","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126313564","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

Investasi Digital Sebagai Solusi Mengurangi Perilaku Konsumtif Milenial Masa Pandemi Covid-19 数字投资，以减少Covid-19大流行的千年消费行为

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8742

A. Ismail, Kurnia Noviartati, Syahril Syahril, Achmad Rizalul Fikri

{"title":"Investasi Digital Sebagai Solusi Mengurangi Perilaku Konsumtif Milenial Masa Pandemi Covid-19","authors":"A. Ismail, Kurnia Noviartati, Syahril Syahril, Achmad Rizalul Fikri","doi":"10.25273/CAPITAL.V4I2.8742","DOIUrl":"https://doi.org/10.25273/CAPITAL.V4I2.8742","url":null,"abstract":"This research aims to identify changes in people's consumptive behavior, especially the millennial generation during the Covid-19 pandemic and digital investment as a solution to reduce consumptive behavior. This research is qualitative research using a narrative review writing technique. The data collection technique used in this research is documentation from secondary data sources. Researchers download secondary data from the internet in the form of journals, research articles, government agency reports, survey results, and books. The collected data were then analyzed using an interactive analysis model with the stages of analysis including data collection, data reduction, data presentation, drawing conclusions, or data verification. The results of this study indicate that changes in consumptive behavior in the Covid-19 pandemic can be seen based on four things, namely: consumptive purposes, differences in factors that affect consumptive behavior, media, and transaction tools. Meanwhile, solutions to reduce consumptive behavior based on factors owned by investment and consumptive behavior create millennials.","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125958340","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: 5

Pengaruh Kepuasan Dan Kepercayaan Konsumen Terhadap Loyalitas Merek Dengan Switching Cost Sebagai Variabel Mediasi (Studi Kasus Pada Konsumen Minyak Kayu Putih Cap Lang) Di Kota Madiun 消费者对品牌忠诚度的影响，通过交换媒介(马迪昂市的桉树产品案例研究)

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8744

Apriyanti Apriyanti, Heny Setyowati

{"title":"Pengaruh Kepuasan Dan Kepercayaan Konsumen Terhadap Loyalitas Merek Dengan Switching Cost Sebagai Variabel Mediasi (Studi Kasus Pada Konsumen Minyak Kayu Putih Cap Lang) Di Kota Madiun","authors":"Apriyanti Apriyanti, Heny Setyowati","doi":"10.25273/CAPITAL.V4I2.8744","DOIUrl":"https://doi.org/10.25273/CAPITAL.V4I2.8744","url":null,"abstract":"This study is aimed to analyze the effect of consumer satisfaction, Consumer Trust, and Switching cost to Brand Loyality. The aim of this study are 1) To analyze the effect of consumer satisfaction to switching cost, 2) To analyze the effect of consumer trust to switching cost, 3) To analyze the effect of switching cost to brand loyality, 4) To analyze the effect of consumer satisfaction to brand loyality, 5) To analyze the effect of consumer trust to brand loyality. There were 154 respondents in this research. The sample deciding method is purposive sampling. To gain the result as the research goal, structural equation modelling SEM were analyzed by analysis moment of structure (AMOS) 21. The results shows that 1) consumer satisfaction positive and significantly effects the switching cost, 2) consumer trust positive and significantly effects the switching cost, 3) switching cost positive and significantly effects the brand loyality, 4) consumer satisfaction positive and significantly effect the brand loyality, 5) consumer trust positive and not significantly effect the brand loyality.","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125248304","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

Pentingnya Produk Hijau dan Gaya Hidup Terhadap Niat Membeli Makanan Organic di Masa Pandemi Covid 19 在Covid大流行期间，绿色产品和生活方式对有机食品的重要性

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8741

Widi Dewi Ruspitasari

{"title":"Pentingnya Produk Hijau dan Gaya Hidup Terhadap Niat Membeli Makanan Organic di Masa Pandemi Covid 19","authors":"Widi Dewi Ruspitasari","doi":"10.25273/CAPITAL.V4I2.8741","DOIUrl":"https://doi.org/10.25273/CAPITAL.V4I2.8741","url":null,"abstract":"The Covid 19 pandemic hit the whole world, especially in Indonesia. This pandemic period requires people to take better care of their health, one of which is by consuming healthy foods that are beneficial to the body. There are several restaurants in Malang that offer healthy food in the form of salads and smoothies. The purpose of this study was to determine the effect of green products and lifestyle on the intention to buy healthy food in the city of Malang. The number of samples in this study were 75 consumers. Quantitative data collected through questionnaires were analyzed using PLS analysis. The results showed that both green products and lifestyle had a great influence on purchase intentions. The strongest factor in green products is the composition of the content, so green products must pay attention to the ingredients in their salads and smoothies. Because the better the vegetables and fruits used, the faster the benefits will be felt by consumers. While the strongest factor that exists in the lifestyle is family interest, where when the family gets used to eating organic food, this will become a habit, which will be carried out continuously and will make it a lifestyle.","PeriodicalId":326017,"journal":{"name":"Capital: Jurnal Ekonomi dan Manajemen","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121692906","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

Analisa Pelatihan dan Pengembangan Sumber Daya Manusia pada PD. BPR Bank BAPAS 69 Kabupaten Magelang PD.BPR银行人力资源培训与发展分析BPR 银行 BAPAS 69 马格朗区

Capital: Jurnal Ekonomi dan Manajemen Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8740

Rendha Wahyu Pratiwi, B. Hartono

引用次数: 1