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ANALISIS PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析印尼证券交易所注册的企业制造业消费品行业的财务绩效评估

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.158

Frans Habrizons

引用次数: 0

ANALISIS FINANCE PERFORMANCE DAN FINANCE DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 (Study Empiris Perusahaan Sektor Industri Barang Konsumsi di BEI) COVID-19大流行前和期间的财务表现与财务损失率分析

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.176

Adat Muli Peranginangin, Melida Wati Sianturi

{"title":"ANALISIS FINANCE PERFORMANCE DAN FINANCE DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 (Study Empiris Perusahaan Sektor Industri Barang Konsumsi di BEI)","authors":"Adat Muli Peranginangin, Melida Wati Sianturi","doi":"10.48042/jurakunman.v16i1.176","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.176","url":null,"abstract":"ABSTRAKPenelitian ini membahas tentang dampak dari krisis yang ditimbulkan oleh pandemic covid-19. Adapun rumusan masalah dari penelitian ini bertujuan untuk mengetahui seberapa signifikan perbedaan yang ditimbulkan oleh pandemic covid-19 pada finanacial performance (ROA, ROE, NPM) serta financial distress perusahaan industri barang konsumsi di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder dan merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Populasi meliputi perusahaan industri barang konsumsi di BEI, kemudian dipilih menggunakan teknik purposive sampling, didapatkan sampel sejumlah 11 perusahaan industri barang konsumsi yang memenuhi kriteria. Adapun proksi yang digunakan mengukur financial distress menggunakan Wilcoxon sisgn rank test. Hasil penelitian mengungkapkan bahwa rasio financial performance yang meliputi ROA, ROE, dan NPM pada perusahaan industri barang konsumsi mengalami perbedaan yang tidak signifikan, sedangkan financial distress (Z-score) perusahaan industri barang konsumsi juga mengalami perbedaan yang tidak signifikan antara sebelum dan selama pandemi covid-19. Berdasarkan hasil tersebut, diharapkan bagi manajemen perusahaan untuk segera memperbaiki kondisi kesehatan keuangan perusahaan yang memburuk selama pandemi, sehingga bisa terbebas dari pot6ensi kebangkrutan.Kata kunci : ROA, ROE, NPM dan Altman Z-score","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133206249","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 FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMBELI ULOS BATAK TOBA PADA TOKO SIBORO ULOS PEMATANGSIANTAR 分析影响消费者购买ULOS BATAK TOBA的原因

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.132

Spianus Halawa

引用次数: 0

ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS UD. BERKAH PEMATANG SIMALUNGUN 内部控制系统分析UD现金收据。西马龙根的祝福

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.135

Eva Sriwiyanti, Vitryani Tarigan, Marintan Saragih

{"title":"ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS UD. BERKAH PEMATANG SIMALUNGUN","authors":"Eva Sriwiyanti, Vitryani Tarigan, Marintan Saragih","doi":"10.48042/jurakunman.v15i2.135","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i2.135","url":null,"abstract":"The Purpose of this study was to determine of control system of internal cash receips UD. Berkah Kabupaten Simalungaun. The research data used is qualitative data sourced from obsevations, documents and interviews,, as for the research population, namely and employess of UD. Berkah by using a sample that is the manager as well as the owner and employess of the financial administration section so that the sample used is 2 resource person.Technical data collection using documentation studies and literature studies with cash flow acceptance analysis techniques with flowchard charts and conducting interviews presented in descriptive form.From the result of the analysis through flowchard sharts and interviews of internal controls from sales in cash receipts, where there are 3 parts including cash sales with direct purchases coming to the place of business. Then through a cash transfer that goes directly to the UD.Berkah account. Then the last is the cash receipts and sales control system with a 1 week round payment system. Procedures for recording receipts, through which all sales proceeds are entered in the recording of sales transactions through invoices, notes or sales receipts so that they know the type of processing and size, as well as for payment by transfer by looking at the patment transfer receipt and adjusted to the nominal entered. From this proof of payment and transaction, a record can be made which is calculated between cash payments and transfer and adjusted to the amount of money received with the results obtained with the results obtained in accordance with the calculated nominal, then from the result of the calculation of cash receipts reported to the business manager. Keywords : Cash receipts control system ","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114286588","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 EXPERIENTIAL MARKETING DAN BRAND TRUST TERHADAP LOYALITAS KONSUMEN LAZADA PADA MAHASISWA INSTITUT STIAMI FAKULTAS ILMU ADMINISTRASI ANGKATAN TAHUN 2018 实验营销和品牌信任对lazami消费者忠诚度的影响影响在2018年的学校管理学院

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.147

Antoni Ludfi Arifin

{"title":"PENGARUH EXPERIENTIAL MARKETING DAN BRAND TRUST TERHADAP LOYALITAS KONSUMEN LAZADA PADA MAHASISWA INSTITUT STIAMI FAKULTAS ILMU ADMINISTRASI ANGKATAN TAHUN 2018","authors":"Antoni Ludfi Arifin","doi":"10.48042/jurakunman.v15i2.147","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i2.147","url":null,"abstract":"This study conducted an analysis of the Effect of Experiential Marketing and Brand Trust towards Lazada Consumer Loyalty on Institut STIAMI Students - Faculty of Administrative Sciences 2018. This study aimed to empirically examine the effect of Experiential Marketing and Brand Trust on Consumer Loyalty. The independent variables in this study are Experiential Marketing and Brand Trust, and the dependent variable is Consumer Loyalty.This study was using quantitative method with a population of 768 students from the Student of Institut STIAMI - Faculty of Administrative Sciences 2018 and a sample of 115 respondents using the Suharsimi Arikunto formula, with the accidental sampling technique as the non-probability sampling method. The data was processed by SPSS data statistical analysis ver.24.The results of the study indicates that there is a simultaneous positive and significant effect between Experiential Marketing and Brand Trust variables on Consumer Loyalty, which the f-count value is 19,137, and the coefficient of determination for Experiential Marketing and Brand Trust on Consumer Loyalty on Insitut STIAMI Students - Faculty of Administrative Sciences 2018, which is 25.5%, while the remaining 74.5% is determined by other variables that are not calculated in this study.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124946991","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 WEBSITE QUALITY, KESADARAN FASHION, PERCEIVED PRODUCT QUALITY, DAN PROGRAM SHOPEE AFFILIATES TERHADAP PENINGKATAN PEMBELIAN IMPULSIF PADA PENGGUNA E-COMMERCE SHOPEE

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.145

Yokie Radnan Kristiyono

{"title":"PENGARUH WEBSITE QUALITY, KESADARAN FASHION, PERCEIVED PRODUCT QUALITY, DAN PROGRAM SHOPEE AFFILIATES TERHADAP PENINGKATAN PEMBELIAN IMPULSIF PADA PENGGUNA E-COMMERCE SHOPEE","authors":"Yokie Radnan Kristiyono","doi":"10.48042/jurakunman.v15i2.145","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i2.145","url":null,"abstract":"Penelitian ini bertujuan untuk mengkaji pengaruh website quality, kesadaran fashion, perceived product quality, dan program Shopee affiliates terhadap peningkatan pembelian impulsif pada pengguna e-commerce Shopee. Meningkatnya belanja secara online mengakibatkan timbulnya perilaku belanja tidak rasional seperti pembelian secara impuls, yang memberikan kontribusi besar terhadap pelaku e-commerce. Landasan teori yang digunakan dalam penelitian ini adalah teori customer behavior. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survei online dan data sekunder. Teknik analisa data yang digunakan ada tiga tahapan yaitu statistik deskriptif, statistik inferensial, Structural Equation Modeling (SEM) untuk menganalisis empat hipotesis yang ada. Hasil penelitian ini menunjukan bahwa website quality, kesadaran fashion dan program Shopee affiliate tidak terdapat pengaruh antara tiga variabel tersebut dengan pembelian impulsif pada e-commerce Shopee. Namun dari hasil penelitian ini perceived product quality memiliki pengaruh terhadap pembelian impulsif secara positif dan signifikan. Terakhir, penelitian ini memberikan kontribusi secara teoritis dan manajerial agar dapat meningkatkan peluang pembelian oleh konsumen tanpa mempertimbangkan faktor lain.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124315136","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 AFTERSALES SERVICES DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS PELANGGAN PADA PT. DIPO INTERNATIONAL PAHALA OTOMOTIF, SISINGAMANGARAJA MEDAN

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.109

Alfonsius

引用次数: 0

Pengaruh Promosi Penjualan dan Motivasi Belanja Hedonik Terhadap Impulse Buying di Era Pandemi 在大流行时期，休闲销售和消费动机对冲动的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.128

E. Sulistyowati, Destina Paningrum, A. Kusumastuti

{"title":"Pengaruh Promosi Penjualan dan Motivasi Belanja Hedonik Terhadap Impulse Buying di Era Pandemi","authors":"E. Sulistyowati, Destina Paningrum, A. Kusumastuti","doi":"10.48042/jurakunman.v15i2.128","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i2.128","url":null,"abstract":"The impact of the Covid-19 pandemic on the community in Giriwoyo Subdistrict, Giriwoyo District,Wonogiri Regency has created a new habit of shopping online and causes impulse buying behaviour. Sales promotion and hedonic shopping motivation are significant factors in increasing impulse buying. Therefore, this study aims to determine the effect of sales promotions consisting of discounts, cashback, vouchers, events, and hedonic shopping motivations consisting of adventure shopping, gratification shopping, role shopping, social shopping, ide shoppong, and value shopping, on impilse buying variables during the pandemic era for Tokopedia application users in Giriwoyo subdistrict, Giriwoyo District, Wonogiri. This research is decriptive research with a quantitative approach. The population was the entire community in the Giriwoyo subdistrict, Giriwoyo District, Wonogiri. The sampling technique usedthe purposive sampling technique, and the number of research samples was 160 respondents. The results show that the sales promotion variable and hedonic shopping motivation influenced the impulse buying variable in the pandemic era for users of Tokopedia application in Giriwoyo subdistrict, Giriwoyo District, Wonogiri. It can be seen from the Adjusted R Square value of 0.751. It means that the independent variable in explaining the dependentvariable is 75.1%, other variables explain the 24.9% out of this study.Keywords : Hedonic Shopping Motivation; Impulse Buying;Sales Promotion","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125447481","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

Profil Kinerja Keuangan Perusahaan yang Melakukan Initial Public Offering (IPO) Selama Pandemi COVID-19 di Indonesia 在印度尼西亚COVID-19大流行期间进行公开募股(IPO)的公司财务表现

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-08-24 DOI: 10.48042/jurakunman.v15i2.125

L. Kelen

{"title":"Profil Kinerja Keuangan Perusahaan yang Melakukan Initial Public Offering (IPO) Selama Pandemi COVID-19 di Indonesia","authors":"L. Kelen","doi":"10.48042/jurakunman.v15i2.125","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i2.125","url":null,"abstract":"This study aims to analyze the profile of the financial performance of firms conducting IPOs during the COVID-19 pandemic through initial returns and analysis of financial statements. This research was conducted by taking a population of shares listed on the Indonesia Stock Exchange when the firm conducted an IPO during the COVID-19 pandemic from March to December 2020. In this study, the sampling method used purposive sampling, the firm listed on the IDX at the time of 51 firms conducted IPOs during the COVID-19 pandemic but the available data met the sampling criteria, thus obtaining as many as 35 firms. The analytical technique used is the descriptive analysis technique by taking data from the prospectus. The results of the first analysis show that the financial performance of firms that conducted IPOs during the COVID-19 pandemic based on initial returns was mostly in good condition so that they received a response from investors. Based on the current ratio in a good condition where the firm obtains funds that can increase liquidity as well. Based on the debt to asset ratio in a good condition where the composition of the capital structure of the firm experienced the same comparison even though it was seen from the slightly larger total debt. Based on the return on equity, most of them are in good condition where the firm's capital ability can generate high profits so that it can benefit the firm.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124121260","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 FEE AUDIT, AUDIT TENURE DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS HASIL AUDIT 收费审计，任期审计，丹应有专业的护理，专业的素质审计

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.105

Giovanny Bangun Kristianto

{"title":"PENGARUH FEE AUDIT, AUDIT TENURE DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS HASIL AUDIT","authors":"Giovanny Bangun Kristianto","doi":"10.48042/jurakunman.v15i1.105","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.105","url":null,"abstract":"The preparation of a financial report is an obligation for an industry both on a small, medium and large scale. Then another obligation is an assessment of the fairness of a financial report, where the assessment is carried out by an external party, namely the Public Accounting Firm (KAP). KAP as an external party or third party is employed by a company and becomes a liaison between the agent and the principal. Therefore, with this situation, there is an agency theory, which will cause agency costs for a company that uses its services. In providing an audit service in financial statements, an auditor who works at KAP needs to provide the best quality for the implementation of the audit carried out. This study presents factors such as audit fees, audit tenure and professional dues that will have an influence on audit quality. This research was conducted by distributing questionnaires to auditors at KAP in Java. Based on the results of research conducted, it is stated that the audit fee variable has no effect on the quality of the audit produced by the auditor, in other words, the audit fee given cannot predict the audit result that will be given. The second hypothesis states that the number of auditor engagements with clients (audit tenure) has a significant negative effect on the quality of the audit produced by the auditor. This means that the longer the audit time between the client and the auditor, for example more than three years, it will have a negative impact on the quality of the resulting audit due to weak independence. The third hypothesis gives the result that Due Professional Care has a significant and positive effect on audit quality, which means that the prudential principle of an auditor in obtaining evidence will provide better audit quality.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115611172","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