Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7429
Dhyah Harjanti, T. Gunawan
{"title":"Pengaruh Service Quality dan Store environment Terhadap Impulse Buying Melalui Positive Emotion Pada Sociolla","authors":"Dhyah Harjanti, T. Gunawan","doi":"10.36456/majeko.vol28.no01.a7429","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7429","url":null,"abstract":"This research was conducted with the aim of knowing the effect of service quality and shop environment impulsively through positive emotions on Sociolla. This type of research is quantitative research with a sample of 119 respondents. Data processing techniques and data analysis in this study used SmartPLS 4.0 software. The results of this study indicate that the store environment has an effect on positive emotions, service quality has no effect on impulse buying, service quality does not affect positive emotions, the store environment does not affect impulse purchases, positive emotions do not affect impulse purchases, positive emotions do not mediate the effect of service quality. on impulse buying, positive emotions do not mediate the influence of the store environment on impulse buying.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124956022","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7411
Salimah Tajdid, Aristha Purwanthari Sawitri
{"title":"ANALISIS FAKTOR KETERLAMBATAN EMITEN DALAM PENYAMPAIAN LAPORAN KEUANGAN","authors":"Salimah Tajdid, Aristha Purwanthari Sawitri","doi":"10.36456/majeko.vol28.no01.a7411","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7411","url":null,"abstract":"Laporan keuangan merupakan sarana komunikasi manajer untuk menginformasikan kondisi perusahaan kepada pihak-pihak yang terlibat. Laporan keuangan perusahaan akan bermanfaat jika dipublikasikan tepat waktu karena laporan keuangan disusun secara periodik yang artinya laporan ini disusun berdasarkan pada waktu tertentu dan sifatnya sementara. Laporan keuangan yang dipublikasikan tidak tepat waktu akan mengakibatkan penurunan nilai dan manfaat dari informasi dalam laporan keuangan. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang dapat mempengaruhi audit delay. Sampel penelitian ini adalah perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2015 – 2021. Hasil penelitian menunjukkan laba operasi berpengaruh terhadap audit delay sedangkan kepemilikan manajerial dan audit tenure tidak mempengaruhi audit delay","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122480863","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7436
Faiqa Arhama Nessa
{"title":"Pengaruh Frekuensi Perdagangan, Volume Perdagangan Saham, dan Kapitalisasi Pasar Terhadap Return Saham Syariah pada Perusahaan Jakarta Islamic Index (JII) Tahun 2020 - 2022","authors":"Faiqa Arhama Nessa","doi":"10.36456/majeko.vol28.no01.a7436","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7436","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan saham, dan kapitalisasi pasar terhadap return saham perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2020 – 2022. Sifat penelitian ini adalah kuantitatif. Populasinya dan sampel penelitian adalah 12 perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2020 – 2022. Data diperoleh sebagai data sekunder yang diperoleh melalui laporan keuangan tahunan 2020 – 2022. Berdasarkan uji frekuensi perdagangan, volume perdagangan saham dan kapitalisasi pasar tidak berpengaruh dan tidak signifikan terhadap return saham perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2020 - 2022. Nilai R Square sebesar 0,018 menunjukkan adanya hubungan sebesar 1,8% antara frekuensi perdagangan, volume perdagangan saham, dan kapitalisasi pasar sedangkan sisanya sebesar 98,2% dipengaruhi oleh variabel lain diluar model regresi.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131484125","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7444
Deasy Ervina
{"title":"Kupas Tuntas Zakat Penghasilan dan Pajak Penghasilan UMKM","authors":"Deasy Ervina","doi":"10.36456/majeko.vol28.no01.a7444","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7444","url":null,"abstract":"Zakat Penghasilan adalah zakat yang dihitung dari penghasilana bilaa telah mencapaii nisabb sedangkan Pajak Penghasilan adalah pajaka yang dibebankan terhadap orangg pribadii atau badan atas penghasilan yang diterima atau diperoleh dalam suatu tahun pajak. Tujuana darii penelitiann ini adalahh untukk menganalisa lebihh dalamm bagaimana perbandingan penghitungan zakat penghasilan dan pajak penghasilan yang baik dan benar dari salah satu Usaha Mikro Kecil dan Menengah (UMKM) sebagai Wajib Pajak Orang Pribadi (WPOP). Selainn ituu, pembayaran zakat melalui Badan Amil Zakat yanga ditetapkan olehe Pemerintahh, dapat mengurangi pajak yang terutang, sehingga diharapkan masyarakat mampu menjadi muslim yang taat dan warga negara yang bijak Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan tahapan observasi, interview dan dokumentasi.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132239758","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7204
Kafidin Muzakki
{"title":"Pengaruh Tipe Kepribadian Dan Perilaku Konsumtif Terhadap Perencanaan Keuangan Pribadi Mahasiswa","authors":"Kafidin Muzakki","doi":"10.36456/majeko.vol28.no01.a7204","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7204","url":null,"abstract":"This study aims to determine the effect of personality type and. Consumptive Behavior towards Personal Financial Planning. The research method used is quantitative method and the data analysis used in this study includes classical assumption testing, multiple linear regression analysis, and hypothesis testing with simultaneous test (F-test) and partial test (t-test) using SPSS. The results showed that the variables of Personality Type and Consumptive Behavior had a simultaneous effect on Personal Financial Planning. The results of the Personality Type variable have a partially significant positive effect on personal financial planning, while consumptive behavior has a partially significant negative effect on personal financial planning.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123680692","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7510
Hanif Nur Rohmawati, Moh Afrizal Miradji, A. Irwansyah, Sherly Amalia Rahmadanti, Sendy Jadi Mahanani, Chindiani Putri Ningsih, Erika Virza Ananda, Nisa Ardi Ningrum, Hanif N. Rohmawati
{"title":"ANALISIS STUDI KELAYAKAN BISNIS “NASI KEBULI NAZAR” DITINJAU ASPEK PEMASARAN DAN KEUANGAN","authors":"Hanif Nur Rohmawati, Moh Afrizal Miradji, A. Irwansyah, Sherly Amalia Rahmadanti, Sendy Jadi Mahanani, Chindiani Putri Ningsih, Erika Virza Ananda, Nisa Ardi Ningrum, Hanif N. Rohmawati","doi":"10.36456/majeko.vol28.no01.a7510","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7510","url":null,"abstract":"This research was conducted to identify the feasibility of the Nasi Kebuli Nazar business which was examined by analyzing marketing aspects and analyzing financial aspects. On the financial aspect with Payback Period (PP) analysis, Net Present Value (NPV), Profitability Index (PI). The results of the study found that the Kebuli Nazar Rice Business from a marketing aspect can be declared feasible because of quality products, affordable prices and commensurate with the products offered, and also the variety of products that can be reached by the community. And the results of the analysis of financial aspects, this business is feasible with a business life of 5 years with a discount rate of 10%. Analysis of the financial aspects shows the PP results for 4 months 5 weeks, the NPV value is Rp. 79,961,469, and a PI of 2.17%.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133753755","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7277
Sofiahiradawati
{"title":"PENGARUH RESPONSIVENESS, ASSURANCE, EMPATHY, TERHADAP KEPUASAN NASABAH PADA PT. BANK RAKYAT INDONESIA UNIT DIPONEGORO KOTA SURABAYA","authors":"Sofiahiradawati","doi":"10.36456/majeko.vol28.no01.a7277","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7277","url":null,"abstract":"Pelayanan yang diterima nasabah dapat dijadikan standar dalam menilai kinerja suatu bank yang berarti bahwa kepuasan nasabah adalah hal yang utama pada PT. Bank Rakyat Indonesia (Persero) Tbk berusaha memberikan pelayanan yang sesuai dengan harapan nasabah dan fasilitas yang baik untuk mempertahankan nasabah yang sudah ada serta untuk mendapatkan calon nasabah, Adapun metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. \u0000Temuan dari penelitian ini menunjukan bahwa hasil analisis regresi, yakni dimensi kualitas layanan dengan kepuasan nasabah yaitu variabel responsiveness, menunjukkan bahwa variabel responsiveness tidak memiliki pengaruh terhadap kepuasan nasabah.i dimensi kualitas layanan dengan kepuasan nasabah yaitu variabel assurance, menunjukkan bahwa variabel assurance tidak memiliki pengaruh terhadap kepuasan nasabah, variabel empathy, menunjukkan bahwa variabel empathy tidak memiliki pengaruh terhadap kepuasan nasabah","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132459850","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7098
Muhammad Habibie Al Hamzah, Widar Onny Kurniawan, Ayu Rizqiani, Dharu Indra
{"title":"ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN KATEGORI SOSIAL STANDAR GRI PADA PERUSAHAAN TELEKOMUNIKASI","authors":"Muhammad Habibie Al Hamzah, Widar Onny Kurniawan, Ayu Rizqiani, Dharu Indra","doi":"10.36456/majeko.vol28.no01.a7098","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7098","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan membandingkan laporan keberlanjutan PT Telkom Indonesia dan PT XL Axiata. Pedoman yang digunakan sebagai alat analisis adalah GRI Standar. Penelitian ini berfokus pada kategori sosial, seri 400 standar GRI. Jenis penelitian yaitu kualitatif deskriptif. Conten analysis dan metode komparatif merupakan teknik analisis yang digunakan. Hasil pada penelitian ini menunjukan topik spesifik sosial yang diungkapkan PT Telkom lebih tinggi dibandingkan PT XL Axiata. Sesuai standar GRI PT Telkom Indonesia melakukan pengungkapan topik spesifik sosial sebesar 36% sedangkan PT XL Axiata menunjukkan pengungkapan sebesar 15.2%. Berdaarkan hasil dari pnelitian ini, diharapkan perusahaan dapatpublikasi laporan keberlanjutan dengan lebih baik lagi.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114508665","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7477
N. Caesar, Erna Sulistyowati
{"title":"ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PEMBELIAN BAHAN BAKU DENGAN METODE COSO PADA PT X DARI SUDUT PANDANG AUDITOR EKSTERNAL","authors":"N. Caesar, Erna Sulistyowati","doi":"10.36456/majeko.vol28.no01.a7477","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7477","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi terhadap pembelian bahan baku yang dilakukan oleh perusahaan. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan fungsi serta kekurangan yang dilakukan perusahaan terhadap kegiatan pembelian bahan baku, serta untuk menganalisis penerapan pengendalian internal yang dilakukan oleh PT X. Peneliti menggunakan metode deskriptif kualitatif. Data diperoleh melalui metode studi kepustakaan dan observasi dengan alat analisis menggunakan metode pengendalian internal COSO. Hasil penelitian menemukan bahwa pengendalian internal yang dilakukan khususnya pada siklus pembelian masih kurang memadai.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133532200","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}
Majalah EkonomiPub Date : 2023-07-03DOI: 10.36456/majeko.vol28.no01.a7473
Arifah Diah, Avi Sunani
{"title":"Penerapan Software Accurate Pada Akuntansi Perusahaan di Persekutuan ABC","authors":"Arifah Diah, Avi Sunani","doi":"10.36456/majeko.vol28.no01.a7473","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no01.a7473","url":null,"abstract":"Penelitian ini memiliki tujuan untuk menginterpretasikan penerapan software Accurate pada Persekutuan ABC. Metode penelitian yang digunakan peneliti adalah kualitatif dengan pendekatan fenomenologi. Metode pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Informan yang menjadi narasumber pada penelitian ini adalah staff consultant dari Persekutuan ABC. Hasil dari penelitian ini adalah penerapan software Accurate memudahkan dalam menginput transaksi, mengurangi salah catat, memiliki tingkat keamanan terkait resiko kehilangan, serta mempermudah urusan perpajakan.","PeriodicalId":377832,"journal":{"name":"Majalah Ekonomi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132029848","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}