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Kemampulabaan Industri Terdampak Sebelum Dan Selama Pandemi Covid-19: Uji Beda Antar Sektor Di Bursa Efek Indonesia 商业模式模式在Covid-19大流行之前和期间受到影响:印尼证券交易所不同部门的测试
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.947
Cahyo Indraswono, Julianto Agung Saputro, Nim. Kurnia Utami
{"title":"Kemampulabaan Industri Terdampak Sebelum Dan Selama Pandemi Covid-19: Uji Beda Antar Sektor Di Bursa Efek Indonesia","authors":"Cahyo Indraswono, Julianto Agung Saputro, Nim. Kurnia Utami","doi":"10.33197/jabe.vol8.iss1.2022.947","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.947","url":null,"abstract":"Kemampulabaan perusahaan merupakan pondasi utama dalam bisnis. Tanpa adanya laba yang cukup bisnis tidak dapat berjalan secara sempurna. Beberapa kondisi yang memungkinkan perusahaan memperoleh laba sangat tergantung dari kondisi perekonomian suatu Negara. Kondisi pandemi COVID-19 membawa banyak perubahan hingga saat ini. Kondisi pandemi mengharusnya perubahan pola hidup menjadi fokus pada kesehatan. Hal ini tentunya juga berdampak pada beberapa sektor perusahaan yang lain. Penelitian ini menguji kemampulabaan perusahaan pada sektor Kesehatan, Manufaktur dan Transaportasi-Logistik. Pemilihan sektor ini didasarkan pada analisa kondisi dan situasi selama pandemi yang merupakan sektor terdampak. Hasil penelitian mengungkapkan bahwa sebelum dan selama pandemi sektor kesehatan mengalami perbedaan yang signifikan yaitu mengalami kenaikan laba. Sektor manufaktur dan Transportasi-Logistik mengalami perbedaan signifikan yaitu mengalami penurunan laba. Berdasarkan hasil uji beda pada ketiga sektor tersebut secara signifikan terdapat perbedaan antar ketiga sektor tersebut","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114320713","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 Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019) 多元化董事会对会计保守的影响(印尼证券交易所上市公司的实证研究)
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.938
Fitra Dharma, Lia Ulviana, Yunia Amelia
{"title":"Pengaruh Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019)","authors":"Fitra Dharma, Lia Ulviana, Yunia Amelia","doi":"10.33197/jabe.vol8.iss1.2022.938","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.938","url":null,"abstract":"This study aims to examine and obtain empirical evidence of the influence of female Chief Executive Officer (CEO), female Chief Financial Officer (CFO), female Board of Commissioners on accounting conservatism in all companies listed on the IDX in 2017-2019. The sample of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The sample selection in this study using purposive sampling method, obtained 124 companies and multiplied during the year of the study, so that the total sample in this study was 372. The dependent variables used in this study were accounting conservatism, female CEO, female CFO, and female Board of Commissioners as independent variable. Tests in this study using analysis tools E-Views (Econometric Views) and for data analysis in this study using linear regression analysis. The results of this study indicate that female CEOs, female CFOs, and female Board of Commissioners have no significant effect on accounting conservatism","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124327818","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 Persepsi Wajib Pajak Mengenai Sistem Perpajakan, Tarif Perpajakan, Pemahaman Perpajakan Terhadap Perilaku Penggelapan Pajak 纳税人对税收系统、税率、税收对逃税行为的理解的影响
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.921
M. Azis, Arthie Arditha Rachman, Lihan Rini Puspo Wijaya
{"title":"Pengaruh Persepsi Wajib Pajak Mengenai Sistem Perpajakan, Tarif Perpajakan, Pemahaman Perpajakan Terhadap Perilaku Penggelapan Pajak","authors":"M. Azis, Arthie Arditha Rachman, Lihan Rini Puspo Wijaya","doi":"10.33197/jabe.vol8.iss1.2022.921","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.921","url":null,"abstract":"This study aims to determine the effect of taxpayers' perceptions of the tax system, tax rates, and understanding of taxation on tax evasion behavior in the city of Bandar Lampung. The population in this study is an individual taxpayer in Bandar Lampung. This study used a sample of 100 respondents who were calculated using the Slovin formula with the proportional random sampling method. Data was collected using a questionnaire measured by a Likert scale. The analytical technique used in this research is multiple linear regression. The results of this study indicate that the perception of taxpayers regarding the taxation system, tax rates, and understanding of taxation affect tax evasion behavior of taxpayer in Bandar Lampung.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133368699","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 FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Pada Perusahaan Property dan Real Estate) 金融紧缩对COVID-19大流行前后公司价值的影响。
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.764
Desvita Adaria Desvita Adaria, Agrianti Komalasari, Niken Kusumawardani, Kiagus Andi
{"title":"PENGARUH FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Pada Perusahaan Property dan Real Estate)","authors":"Desvita Adaria Desvita Adaria, Agrianti Komalasari, Niken Kusumawardani, Kiagus Andi","doi":"10.33197/jabe.vol8.iss1.2022.764","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.764","url":null,"abstract":"Indonesia adalah salah satu negara yang mengalami dampak pandemi Covid-19. Hal tersebut mengakibatkan beberapa sektor mengalami penurunan pendapatan. Salah satunya yaitu berdampak pada sektor  properti dan real estate . Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap nilai perusahaan sebelum dan saat pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2019 dan 2020 dengan sampel sebanyak 58 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Berdasarkan hasil uji regresi linier berganda pada penelitian ini menujukkan bahwafinancial distress berpengaruh negatif signifikan terhadap nilai perusahaan saat Covid-19. Sementara itu, financial distress tidak berpengaruh signifikan terhadap nilai perusahaan sebelum Covid-19. \u0000Kata kunci : Covid-19, N ilai perusahaan, F financial distress","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114887406","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
Analisis Faktor Internal Pada Harga Saham (Studi Empiris Pada Perusahaan Batu Bara yang Go Public) 股票价格的内部因素分析(煤炭上市实证研究)
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.943
Hesty Juni Tambuati Subing, Imelda Sari
{"title":"Analisis Faktor Internal Pada Harga Saham (Studi Empiris Pada Perusahaan Batu Bara yang Go Public)","authors":"Hesty Juni Tambuati Subing, Imelda Sari","doi":"10.33197/jabe.vol8.iss1.2022.943","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.943","url":null,"abstract":"Komoditas batu bara di Indonesia memiliki peran strategis dalam mendukung ketahanan energi sekaligus menopang perekonomian negara, terutama pendapatan devisa dan ekspor sehingga pertambangan menjadi daya tarik tersendiri dalam dunia bisnis. Harga saham pertambangan yang cenderung mengalami fluktuasi dikalangan pembisnis menjadi issue yang mesti diperhatikan, oleh karena itu penelitian ini bertujuan untuk melihat faktor internal dari harga saham pada Industri pertambangan sub sektor Batu Bara dengan periode pengamatan 2016 sampai dengan 2020. Faktor Internal yang digunakan Hasil penelitian menunjukan bahwa hanya variabel Profitabilitas yang diukur dengan Return On Assets (ROA) yang berpengaruh terhadap harga saham.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"20 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123344079","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 Ukuran Perusahaan Terhadap Zakat Bank Syariah Dengan ISR Sebagai Variabel Moderasi 该公司措施对伊斯兰银行Zakat的影响是伊斯兰银行作为温和变量的影响
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.942
Dewi Kusuma Wardani, Nur Anita Chandra Putry, Aprillia Dwi Cahyani Puri
{"title":"Pengaruh Ukuran Perusahaan Terhadap Zakat Bank Syariah Dengan ISR Sebagai Variabel Moderasi","authors":"Dewi Kusuma Wardani, Nur Anita Chandra Putry, Aprillia Dwi Cahyani Puri","doi":"10.33197/jabe.vol8.iss1.2022.942","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.942","url":null,"abstract":"This study aims to analyze the moderation of Islamic Social Reporting (ISR) on the effect of firm size on corporate zakat. This study uses sharia commercial banks as research samples taken from 2014-2020. This data was obtained from the OJK and BI websites. This study uses a purposive sampling technique with 38 observations from six sharia commercial banks and uses a quantitative approach with secondary data from the annual reports of sharia commercial banks. The method used in testing this data using simple linear regression analysis and MRA test. The results of this study indicate that the firm size variable has a positive effect on corporate zakat. This study also shows that the Islamic Social Reporting variable cannot moderate the relationship between company size and company zakat.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124902370","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
Faktor-Faktor yang Mempengaruhi Financial Distress di Masa Pandemi Covid-19
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.761
Indah Larassati, Ratna Septiyanti, W. Putri
{"title":"Faktor-Faktor yang Mempengaruhi Financial Distress di Masa Pandemi Covid-19","authors":"Indah Larassati, Ratna Septiyanti, W. Putri","doi":"10.33197/jabe.vol8.iss1.2022.761","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.761","url":null,"abstract":"Penelitian ini menjelaskan hubungan antara financial distress dan faktor-faktor yang mempengaruhinya dengan menggunakan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020 sebagai unit analisis. Studi ini menyoroti faktor-faktor yang mempengaruhi kesulitan keuangan selama pandemi COVID-19. Penelitian ini mengangkat isu covid-19 selama tahun 2020. Penelitian ini menemukan bahwa Debt to Equity Ratio berpengaruh positif signifikan terhadap financial distress, Net Profit Margin berpengaruh negatif signifikan terhadap financial distress, Current Ratio berpengaruh negatif tidak signifikan terhadap financial distress dan Inventory Turnover berpengaruh negatif signifikan. untuk kesulitan keuangan.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123090456","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
Peranan Akademisi Dalam Meningkatkan Kualitas Financial Statement Dan Pembinaan Home Industry Produk Karet Dalam Perkembangan Industri 4.0 学术界在提高财务报表质量中的作用以及在工业 4.0 发展中对家居行业橡胶产品的辅导
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.945
Ignatius Oki Dewa Brata, Remon Gunanta, Yogo Heru Prayitno, Sendi Gusnandar Arnan, Bunga Indah Bayunitri, R. Laksono
{"title":"Peranan Akademisi Dalam Meningkatkan Kualitas Financial Statement Dan Pembinaan Home Industry Produk Karet Dalam Perkembangan Industri 4.0","authors":"Ignatius Oki Dewa Brata, Remon Gunanta, Yogo Heru Prayitno, Sendi Gusnandar Arnan, Bunga Indah Bayunitri, R. Laksono","doi":"10.33197/jabe.vol8.iss1.2022.945","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.945","url":null,"abstract":"Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatkan profit dan dapat menekan biaya operasional sehingga dapat memberikan harga yang kompetitif. Berangkat dari permasalahan yang sedang dihadapi mitra tersebut maka perlu langkah solutif untuk menyelesaikan rangkaian masalah tersebut. Yaitu dengan memberikan pelatihan dan pendampingan bagi pengelola usaha Karet dengan memberikan pelatihan Pengetahuan dasar Akuntansi yaitu yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut diharapkan dapat memiliki penguasaan yang baik terhadap assets,liabilities, dan ekuitas akan mempermudah memahami semua masalah-masalah yang akan ditemui dalam akuntansi","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134149828","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 Pertumbuhan Aset, Ukuran, dan Profitabilitas Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2020 2017-2020年上市矿业公司资产、规模和盈利能力的影响
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.944
Hesty Yana Sari, Evi Yuniarti, Artie Ardhita Rachman
{"title":"Pengaruh Pertumbuhan Aset, Ukuran, dan Profitabilitas Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2020","authors":"Hesty Yana Sari, Evi Yuniarti, Artie Ardhita Rachman","doi":"10.33197/jabe.vol8.iss1.2022.944","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.944","url":null,"abstract":"Many companies do tax avoidance because, tax avoidance is an effort to reduce taxes that can be done but still comply with the provisions of applicable tax regulations such as taking advantage of legal loopholes and allowable deductions or delaying taxes that have not been regulated in tax regulations. . This study was conducted with the aim of analyzing the effect of asset growth, size, and company profitability on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population used in this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The technique used by the author in sampling using purposive sampling method, namely the sampling method with certain considerations, in order to obtain 76 research samples based on the criteria. Hypothesis testing using multiple linear regression analysis. The results of the research that have been carried out indicate that it can be concluded that all independent variables simultaneously (together) affect the dependent variable. The partial test results show that asset growth has no effect on tax avoidance, firm size has a significant positive effect on tax avoidance at a significant level of 10%, while profitability with ROA proxy has a significant negative effect on tax avoidance at a significant level. than 5%.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132729938","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: 2
Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen 服务质量的消费者购买决策
Jurnal Akuntansi Bisnis dan Ekonomi Pub Date : 2022-10-24 DOI: 10.33197/jabe.vol8.iss1.2022.946
Cokorda Istri Mas Kusumaningra, I. Putra
{"title":"Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen","authors":"Cokorda Istri Mas Kusumaningra, I. Putra","doi":"10.33197/jabe.vol8.iss1.2022.946","DOIUrl":"https://doi.org/10.33197/jabe.vol8.iss1.2022.946","url":null,"abstract":"Kemajuan sebuah perusahaan salah satunya dipengaruhi oleh kemampuan perusahaan dalam melayani konsumennya. Pelayanan yang perusahaan berikan harus memperhatikan kualitas standar yang diberikan kepada pelanggan bahkan harus melebihi efektasi yang diharapkan oleh pelanggan sehingga dapat membuat para pelanggan bertahan menggunakan jasa perusahaan. Tujuan penelitian ini adalah untuk mengetahui kualitas pelayanan terhadap keputusan pembelian konsumen di CV Fajar Millenium Sakti. Penelitian termasuk dalam jenis penelitian deskriptif, sumber data dan teknik pengumpulan data: observasi, wawancara, metode kepustakaan dan dokumentasi. Hasil penelitian menunjukan terdapat pengaruh kualitas pelayanan terhadap keputusan pembelian konsumen yang terlihat dari sudut pandang sistem, prosedur, dan mekanisme pelayanan dalam menangani kebutuhan konsumen sehingga menyebabkan terjadinya keputusan pembelian oleh pihak konsumen.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"11960 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114712577","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
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