Jurnal Ekonomi dan Bisnis Dharma Andalas最新文献

{"title":"Pengaruh Gender, Machiavellianisme, Narsisme dan Empati Terhadap Pengambilan Keputusan Etis Dengan Studi Kasus Mahasiswa Akuntansi di Kota Padang","authors":"Nini Nini, Riani Sukma Wiajaya, Rahmaita Rahmaita","doi":"10.47233/jebd.v26i1.1271","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1271","url":null,"abstract":"Ethical decision making is decision making that considers moral values and ethical principles. Several indicators that will be tested empirically in ethical decision making are gender, Machiavellianism, narcissism and empathy in ethical decision making of accounting students in Padang City. The population of this study were Bachelor of Accounting students in Padang City. The sample in this study was 200 Bachelor of Accounting students with random sample selection. The hypothesis was tested using multiple linear regression. The results of this research show that the variables gender and empathy have a positive influence on ethical decision making, and the variables Machiavellianism and narcissism have a negative influence on ethical decision making. The contribution of this research can provide insight into how gender differences can influence the way individuals process information morally, understanding how manipulative tendencies can influence decision making when individuals face conflicts between personal interests and moral norms. Narism can help explain how narcissistic attitudes and behavior can influence an individual's ability to make ethical decisions and have empathy in various contexts and social contexts. \u0000  \u0000Abstrak \u0000Pengambilan keputusan etis adalah pengambilan keputusan yang mempertimbangkan nilai-nilai moral dan prinsip-prinsip etika. Beberapa indikator yang akan diuji secara empiris dalam pengambilan keputusan etis adalah jenis kelamin, Machiavellianism, narsisme, dan empati dalam pengambilan keputusan etis mahasiswa akuntansi di Kota Padang. Populasi studi ini adalah mahasiswa S1 Akuntansi di Kota Padang. Sampel dalam penelitian ini adalah 200 mahasiswa S1 Akuntansi dengan pemilihan sampel acak. Hipotesis diuji menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel jenis kelamin dan empati memiliki pengaruh positif terhadap pengambilan keputusan etis, dan variabel Machiavellianism dan narsisme memiliki pengaruh negatif terhadap pengambilan keputusan etis. Kontribusi dari penelitian ini dapat memberikan wawasan tentang bagaimana perbedaan jenis kelamin dapat mempengaruhi cara individu memproses informasi secara moral, memahami bagaimana kecenderungan manipulatif dapat mempengaruhi pengambilan keputusan ketika individu menghadapi konflik antara kepentingan pribadi dan norma moral. Narsisme dapat membantu menjelaskan bagaimana sikap dan perilaku narsistik dapat mempengaruhi kemampuan individu untuk membuat keputusan etis dan memiliki empati dalam berbagai konteks dan situasi sosial.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"99 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471106","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}

{"title":"Analisis Persepsi Pemilih Terhadap Penampilan Calon Dan Dampaknya Terhadap Pemilihan Calon Perempuan Dalam Pemilu 2024","authors":"Eka Mariyanti, Puti Embun Sari, Siska Lusia Putri","doi":"10.47233/jebd.v26i1.1317","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1317","url":null,"abstract":"This research explores the relationship between candidate appearance, Low Information Voters, and female voters' evaluations of female candidates in the 2024 Legislative Election in West Sumatra to understand the factors influencing female voters' evaluations of female candidates in the context of local politics. The research sample consists of female voters in West Sumatra selected using purposive sampling technique with a total of 385 participants. The research findings indicate that candidate appearance significantly influences the evaluations of candidates by legislative voters in West Sumatra. These findings underscore the importance of candidate appearance in shaping voter judgments, particularly in situations where political information is limited. Additionally, the research reveals that the need for cognition positively and significantly influences the evaluations of female candidates by novice voters, indicating that novice voters who tend to think deeply and critically are inclined to give more positive evaluations of female candidates. Furthermore, the inclination to vote also has a positive and significant influence on candidate evaluations by novice voters, suggesting that a strong intention to vote motivates novice voters to pay closer attention to candidates and provide more positive evaluations. \u0000  \u0000Abstrak \u0000Penelitian ini mengeksplorasi hubungan antara penampilan calon, pemilih dengan pengetahuan politik rendah (Low Information Voters), dan evaluasi pemilih perempuan terhadap calon perempuan dalam Pemilihan Legislatif 2024 di Sumatera Barat untuk memahami faktor-faktor yang mempengaruhi evaluasi pemilih perempuan terhadap calon perempuan dalam konteks politik lokal. Sampel penelitian adalah pemilih perempuan di Sumatera Barat yang dipilih menggunakan teknik purposive sampling dengan jumlah 385. Hasil penelitian menunjukkan bahwa penampilan calon memiliki pengaruh positif dan signifikan terhadap evaluasi calon oleh pemilih legislatif di Sumatera Barat. Temuan ini menyoroti pentingnya penampilan calon dalam pembentukan penilaian pemilih, terutama dalam situasi di mana informasi politik terbatas. Selain itu, penelitian juga menemukan bahwa kebutuhan akan kognisi berpengaruh positif dan signifikan terhadap evaluasi calon perempuan oleh pemilih pemula, menunjukkan bahwa pemilih pemula yang cenderung untuk berpikir secara mendalam dan kritis cenderung memberikan penilaian yang lebih positif terhadap calon perempuan. Selanjutnya, kecenderungan untuk memberikan suara juga memiliki pengaruh positif dan signifikan terhadap evaluasi calon oleh pemilih pemula, menunjukkan bahwa niat yang kuat untuk memberikan suara mendorong pemilih pemula untuk lebih memperhatikan calon secara seksama dan memberikan penilaian yang lebih positif.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"40 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140478913","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}

{"title":"Studi Empiris Penentu Kepuasan Destinasi Wisata Kota Padang Provinsi Sumatera Barat","authors":"M. Abdilla, Idwar Idwar, Intan Permatasari, Rajunas Rajunas","doi":"10.47233/jebd.v26i1.1311","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1311","url":null,"abstract":"The phenomenon of destination satisfaction is currently drawing attention from the tourism industry in tourist decision-making processes, thus necessitating empirical studies. The aim of this research is to determine the partial and simultaneous effects of trip experiences (X2), trip value (X2), destination personality (X3), perceived risk (X4), and novelty seeking (X5) on destination satisfaction (Y) in the tourism destination of Padang City. With 138 respondents, the research results indicate that, partially, Trip Experiences, Trip Value, Destination Personality, Perceived Risk, and Novelty Seeking significantly and positively influence the destination satisfaction of visitors to tourist attractions in Padang City. The multiple linear regression equation results show that the perceived risk experienced by visitors to tourist attractions in Padang City has a greater influence on destination satisfaction than trip experiences, trip value, destination personality, and novelty seeking. The relationship between the independent variables and the dependent variable is strong (R = 0.875), and the destination satisfaction of visitors to tourist attractions in Padang City is explained by Trip Experiences, Trip Value, Destination Personality, Perceived Risk, and Novelty Seeking by 0.757, while the remaining 0.243 is explained by other factors not included in the research model. \u0000  \u0000Abstrak \u0000Fenomena destination satisfaction cukup menarik perhatian industri pariwisata  saat ini dalam proses pengambilan keputusan wisatawan sehingga perlu dilakukan studi empiris.Tujuan penelitian ini adalah untuk mengetahui pengaruh trip experiences (X2),  trip value (X2), destination personality (X3),  perceived risk (X4) dan novelty seeking (X5) terhadap destination satisfaction (Y) pada destinasi pariwisata kota Padang scara parsial dan simultan. Dengan menggunakan 138 responden, Hasil penelitian menunjukan bahwa secara parsial Trip Experiences, Trip Value, Destination personality, Perceived Risk, Novelty Seeking berpengaruh positif signifikan terhadap destination satisfaction pengunjung objek wisata kota Padang. Dari hasil persamaan regresi linier berganda menunjukkan kontribusi perceived risk yang dirasakan pengunjung objek wisata di kota Padang lebih besar pengaruhnya terhadap destination satisfaction daripada trip experiences, trip value, destination personality, dan novelty seeking yang dirasakan pengunjung. Hubungan variabel independen ke variabel dependent hubungannya kuat (R = 0,875) dan destination satisfaction pengunjung objek wisata kota Padang dijelaskan oleh Trip Experiences, Trip Value, Destination personality, Perceived Risk, dan Novelty Seeking sebesar 0,757 sisanya 0,243 dijelaskan oleh faktor lain yang tidak termasuk dalam model penelitian.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"179 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475492","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}

{"title":"Persepsi Karyawan Terhadap Sistem Kerja Remote Working di Indonesia","authors":"Lasti Yossi Hastini, Lucy Chairoel, M. Fitri","doi":"10.47233/jebd.v26i1.1294","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1294","url":null,"abstract":"Remote working is a work model where employees work outside the company's physical office and not always from home as well as WFH and not always within specified working hours like WFH. In Indonesia, remote working is still very rare. Generally, participants imagine remote working like when they did WFH during Covid-19. This study aims to determine employee perceptions of remote working implementation; This study was conducted using qualitative methods using 35 participants from various generations (X, Y and Z) and various types of work. The results showed that the main perception of participants about remote working is flexible, but requires equipment that supports in terms of information and communication technology. All genders, generations and types of work can be said to have the same perception of remote working related to flexible and equipment needs There are several different focuses in perceiving remote working when viewed from gender differences, generation differences and differences in the type of work. \u0000  \u0000Abstrak \u0000Remote working merupakan sebuah model kerja dimana karyawan bekerja di luar kantor fisik perusahaan dan tidak selalu dari rumah seperti halnya WFH serta tidak selalu dalam waktu jam kerja yang ditentukan seperti layaknya WFH. Di Indonesia remote working masih sangat jarang dilakukan. Umumnya partisipan membayangkan remote working seperti saat mereka melakukan WFH pada saat Covid-19. Penelitian ini bertujuan untuk mengetahui persepsi karyawan terhadap pelaksanaan remote working; Penelitian ini dilakukan menggunakan metode kualitatif dengan menggunakan partisipan sebanyak 35 orang dari berbagai generasi (X, Y dan Z) dan berbagai tipe pekerjaan. Hasil penelitian menunjukkan bahwa persepsi utama partisipan tentang remote working adalah fleksibel,namun membutuhkan perlengkapan yang menunjang dalam hal teknologi informasi dan komunikasi.. Semua jenis kelamin, generasi dan jenis pekerjaan bisa dikatakan memiliki persepsi yang sama tentang remote working terkait dengan fleksibel dan kebutuhan perlengkapan ini Terdapat beberapa focus yang berbeda dalam mempersepsikan remote working bila ditinjau dari perbedaan jenis kelamin, perbedaan generasi dan perbedaan jenis pekerjaan","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"214 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472101","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}

{"title":"Social Cognitive Career Theory Pada Minat Berwirausaha Siswa SMK","authors":"Mellyna Eka Yan Fitri, Lasti Yossi Hastini, Lucy Chairoel","doi":"10.47233/jebd.v26i1.1297","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1297","url":null,"abstract":"Entrepreneurship contributes to a country's economy because it can open up employment opportunities. Vocational schools are one of the important places in producing entrepreneurs. Several previous research results show the low interest in entrepreneurship among vocational school students, and it even appears that entrepreneurship is not an option for them after graduating. This research aims to examine the influence of entrepreneurial knowledge, entrepreneurial self-efficacy and entrepreneurial outcome expectations on entrepreneurial interest. This research was carried out using quantitative methods. The research was conducted at SMK N 8 Padang with 157 students as respondents. By using SEM-PLS, the research results show that there is a positive and significant influence of entrepreneurial self-efficacy on entrepreneurial outcome expectations. Entrepreneurial outcome expectations do not mediate the relationship between entrepreneurial self-efficacy and entrepreneurial interest. \u0000  \u0000Abstrak \u0000Entrepreneurship atau kewirausahaan berkontribusi pada perekonomian suatu negara karena dapat membuka lapangan kerja. SMK merupakan salah satu tempat yang penting dalam menghasilkan wirausahawan. Beberapa hasil penelitian terdahulu memperlihatkan rendahnya minat berwirausaha yang dimiliki oleh murid-murid SMK, bahkan terlihat bahwa berwirausaha bukan menjadi pilihan mereka setelah lulus. Penelitian ini bertujuan untuk menguji pengaruh entrepreneurial knowledge, entrepreneurial self efficacy dan entrepreneurial outcome expectation terhadap entrepreneurial interest. Untuk mencapai tujuan tersebut, penelitian dilakukan dengan metode kuantitatif. Penelitian dilakukan di SMK N 8 Padang dengan responden sebanyak 157 siswa. Dengan menggunakan SEM-PLS, hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan entrepreneurial self efficacy terhadap entrepreneurial outcome expectation. Entrepreneurial outcome expectation tidak memediasi hubungan antara entrepreneurial self efficacy dan entrepreneurial interest.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"301 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474280","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}

{"title":"Penguatan Resiliensi, Inovasi dan Literasi Digital Womens Entrepreneur Pada UMKM Kota Padang Provinsi Sumatera Barat","authors":"Nofri Yendra, Yenni Del Rosa, Rajunas Rajunas, Rahmad Kurniawan","doi":"10.47233/jebd.v26i1.1295","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1295","url":null,"abstract":" The research objective is to determine the influence of resilience, innovation and digital literacy of women entrepreneurs on the turnover of MSMEs in the city of Padang, West Sumatra province, partially and simultaneously. Research data comes from primary data using questionnaires from field research. This type of research is associative with a quantitative approach. The research population was 371 MSMEs and a sample of 189 MSMEs was determined by purposive sampling using the Rao soft sample size calculator software technique. Data collection methods using questionnaires, interviews and observations. Instrument test results and classical assumptions are met before the data is processed. The results of the multiple linear regression equation obtained Y = 0.211 + 0.497X1 + 0.715X2 + 0.248X3 + e. Partially and simultaneously, resilience, innovation and digital literacy of women entrepreneurs have a significant positive effect on the turnover of MSMEs in the city of Padang, West Sumatra province. Correlation of resilience, innovation and digital literacy of women entrepreneurs with turnover of 0.639 (medium) and Adjusted R square 0.372. \u0000  \u0000Abstrak \u0000         Tujuan penelitian mengetahui pengaruh resiliensi, inovasi dan  literasi digital womens entrepreneur terhadap omset UMKM  kota Padang provinsi Sumatera Barat secara parsial dan simultan. Data penelitian berasal dari data primer mengunakan angket berasal dari field research. Jenis penelitian bersifat asosiatif dengan pendekatan kuantitatif. Populasi penelitian 371 UMKM dan sampel 189 UMKM ditentukan secara purposive sampling menggunakan teknik software Rao soft sample size calculator. Metode pengumpulan data  menggunakan angket, wawancara dan observasi. Semua hasil uji intrumen dan uji asumsi klasik memenuhi sebelum data diolah. Hasil persamaan regresi linier berganda didapat Y = 0.211 +  0.497X1 +  0.715X2 + 0.248X3 + e. Secara parsial dan simultan resiliensi, inovasi dan literasi digital womens entrepreneur berpengaruh positif signifikan terhadap omset UMKM kota Padang provinsi Sumatera Barat. Korelasi resiliensi, inovasi dan literasi digital womens entrepreneur dengan omset  sebesar 0.639 (sedang)  dan dan Adjusted R square 0.372.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"404 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140473414","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}

{"title":"Pengaruh Service Quality Terhadap Costumer Loyalty Melalui Trust Pada Perusahaan Tranex Mandiri","authors":"Thesa Alif Ravelby, Erna Susanti, Riza Yonita, Suhery Suhery, Deni Suwandhani","doi":"10.47233/jebd.v26i1.1136","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1136","url":null,"abstract":"This study aims to fill the knowledge gap by examining the effect of service quality on customer loyalty through trust in the Tranex Mandiri company. In this study, sampling was carried out by purposive sampling method which included non-probability sampling in the population of Tranex Mandiri Padang customers. The respondents studied were 200 respondents of Tranex Mandiri Padang customers. the results of research conducted SEM (Structural Equation Modeling) analysis with AMOS, it can be concluded that service quality has a significant effect on customer loyalty through trust in the Tranex Mandiri Padang company. \u0000  \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengisi kesenjangan pengetahuan dengan menguji pengaruh kualitas layanan terhadap loyalitas pelanggan melalui kepercayaan pada perusahaan Tranex Mandiri. Dalam penelitian ini, pengambilan sampel dilakukan dengan metode purposive sampling yang termasuk non-probability sampling pada populasi pelanggan Tranex Mandiri Padang. Responden yang diteliti sebanyak 200 responden pelanggan Tranex Mandiri Padang. hasil penelitian yang dilakukan analisis SEM (Structural Equation Modeling) dengan AMOS, dapat disimpulkan bahwa kualitas pelayanan berpengaruh signifikan terhadap loyalitas pelanggan melalui kepercayaan pada perusahaan Tranex Mandiri Padang \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"758 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474487","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}

{"title":"Dampak Aliran Kas, Profitabilitas dan Kesulitan Keuangan Terhadap Keputusan Investasi Pada Perusahaan Manufaktur di BEI","authors":"Henny Sulistianingsih, Ratnawati Raflis, Maivalinda Maivalinda","doi":"10.47233/jebd.v26i1.1300","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1300","url":null,"abstract":"The study aims to assess how cash flow, profitability, and financial distress impact investment decisions in manufacturing firms. It also investigates whether financial distress moderates the relationship between cash flow, profitability, and investment decisions. These findings are anticipated to enhance comprehension of financial distress and investment connections in developing nations like Indonesia. Employing a causal associative approach, the research examines the interrelations between variables and their influences. The population comprises all manufacturing firms listed on the Indonesia Stock Exchange (IDX). Sample selection utilizes purposive sampling, aligning with predefined criteria. Data analysis involves multiple linear regression using SPSS software. Results reveal a significant negative impact of profitability on investment decisions. Financial distress positively influences investment choices, with its moderation effect weakening profitability's impact on decisions, a statistically significant finding. A high z-score suggests potential bankruptcy within two years if not managed effectively. \u0000  \u0000Abstrak \u0000Tujuan penelitian ini dilakukan untuk menguji pengaruh aliran kas, profitabilitas dan kesulitan keuangan terhadap keputusan investasi pada perusahaan manufaktur. Dan menguji apakah kesulitan keuangan memoderasi secara signifikan aliran kas, profitabilitas terhadap keputusan investasi. Hasil ini diharapkan dapat memberikan pemahaman yang lebih luas tentang hubungan antara kesulitan keuangan dan investasi pada penelitian serupa di negara berkembang dengan karakteristik yang berbeda seperti Indonesia. Jenis penelitian yang dilakukan adalah penelitian  asosiatif kausal. Desain  kausal berguna untuk mengukur hubungan antar variabel riset atau  berguna untuk menganalisis bagaimana suatu variabel mempengaruhi variabel yang lain. Populasi dalam penelitian ini  adalah semua perusahaan manufaktur yang terdaftar di BEI. Sedangkan teknik pengambilan sampel dilakukan secara purposive sampling yaitu sampel yang dibutukan dan dibatasi pada tipe tertentu atau menyesuaikan kriteria-kriteria yang ditetapkan oleh peneliti. Teknik pengolahan data dengan menggunakan metode Regresi Linier berganda diolah dengan software SPSS. Hasil penelitian menunjukkan profitabilitas memengaruhi secara signifikan negatif terhadap keputusan investasi. Kesulitan keuangan memengaruhi secara signifikan positif terhadap keputusan investasi, dan kesulitan keuangan (zscore) memoderasi (melemahkan) profitabilitas terhadap keputusan investasi, berpengaruh signifikan diterima. Tingkat z-score yang tinggi menandakan perusahaan dalam 2 tahun bertendensi akan mengalami kebangrutan, jika tidak dikelola dengan baik.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"282 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471524","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}

{"title":"Pengaruh Latar Belakang Pendidikan, Pengetahuan, Pemahaman dan Penerapan Akuntansi Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM Di Sumatera Barat","authors":"Riani Sukma Wijaya, Ratnawati Raflis, M. Murniati","doi":"10.47233/jebd.v26i1.1270","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1270","url":null,"abstract":"Accounting information is very helpful in making decisions. However, many entrepreneurs do not have accounting knowledge and some of them do not understand the importance of recording and bookkeeping for business continuity so that the application of accounting is not carried out properly. The purpose of this research is to determine the influence of educational background, accounting knowledge, accounting understanding and accounting application on the use of accounting information systems. Data collection in this research used a questionnaire as a research instrument. This type of research is associative research. The population is all MSME actors in West Sumatra, specifically the districts of East Padang, Bukittingi and Agam, totaling 99 people. The research sample is the total population, namely 99 respondents. The sampling technique uses purposive sampling. The analytical method used is a quantitative analysis method. Data were analyzed using multiple linear regression tests. The research results show that educational background, accounting knowledge and application of accounting influence the use of accounting information systems, but understanding accounting does not influence the use of accounting information systems. \u0000  \u0000Abstrak \u0000Informasi akuntansi sangat membantu dalam pengambilan keputusan. Namun, banyak pengusaha yang tidak memiliki pengetahuan akuntansi dan sebagian dari mereka tidak memahami pentingnya pencatatan dan pembukuan untuk kelangsungan bisnis sehingga penerapan akuntansi tidak dilakukan dengan benar. Tujuan dari penelitian ini adalah untuk menentukan pengaruh latar belakang pendidikan, pengetahuan akuntansi, pemahaman akuntansi, dan penerapan akuntansi terhadap penggunaan sistem informasi akuntansi. Pengumpulan data dalam penelitian ini menggunakan kuesioner sebagai instrumen penelitian. Jenis penelitian ini adalah penelitian asosiatif. Populasi adalah semua pelaku UMKM di Sumatera Barat, khususnya di kabupaten Padang Timur, Bukittinggi, dan Agam, dengan total 99 orang. Sampel penelitian adalah total populasi, yaitu 99 responden. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah metode analisis kuantitatif. Data dianalisis menggunakan uji regresi linear berganda. Hasil penelitian menunjukkan bahwa latar belakang pendidikan, pengetahuan akuntansi, dan penerapan akuntansi berpengaruh terhadap penggunaan sistem informasi akuntansi, namun pemahaman akuntansi tidak mempengaruhi penggunaan sistem informasi akuntansi.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"724 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476542","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}

{"title":"Pengaruh Financial Distress, Struktur Modal, Total Aset dan Profitabilitas Terhadap Audit Delay pada Perusahaan Sub-Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022","authors":"Rahmaita Rahmaita, Indrayeni Indrayeni, Khadijah Ath Tahirah, Ratnawati Raflis","doi":"10.47233/jebd.v26i1.1299","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1299","url":null,"abstract":"The aim of this research is to examine the influence of Financial Distress, capital structure, total assets, and profitability on Audit Delay in transportation sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. This study employs a descriptive quantitative approach. Data utilized comprises secondary data and annual reports from transportation sector companies listed on the IDX. Non-probability sampling and purposive sampling methods are employed. The research sample consists of 12 transportation sector companies. The findings reveal that the Financial Distress variable has a significant positive effect on Audit Delay with a significance value of 0.009. The Capital Structure variable does not have a significant effect on Audit Delay with a significance value of 0.192. Total Assets variable also does not significantly affect Audit Delay with a significance value of 0.800. Similarly, the Profitability variable does not influence Audit Delay significantly with a significance value of 0.217. \u0000  \u0000Abstrak \u0000Tujuan penelitian ini adalah untuk mengetahui pengaruh Financial Distress, struktur modal, total aset, dan profitabilitas terhadap Audit Delay pada perusahaan sub-sektor Transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Data yang digunakan meliputi data sekunder dan laporan tahunan dari perusahaan sub-sektor transportasi yang terdaftar di BEI. Penelitian ini menggunakan non-probability sampling dan metode purposive sampling. Sampel penelitian terdiri dari 12 perusahaan sub-sektor transportasi. Hasil penelitian ini menunjukkan bahwa variabel Financial Distress berpengaruh positif signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,009, variabel Struktur Modal tidak berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,192, variabel Total Aset tidak berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,800, dan Variabel Profitabilitas tidak berpengaruh terhadap Audit Delay dengan nilai signifikansi sebesar 0,217.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"517 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474063","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}