Australasian Accounting Business and Finance Journal最新文献_第8页

IMPACT OF FINANCIAL DISTRESS ON STOCK PRICE: THE CASE OF PULP & PAPER COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 财务困境对股价的影响:以在印尼证券交易所注册的纸浆和造纸公司为例

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-11-28 DOI: 10.33086/bfj.v7i2.2976

Augustina Kurniasih, Heliantono, Agus Herta Sumarto, Yulia Efni

{"title":"IMPACT OF FINANCIAL DISTRESS ON STOCK PRICE: THE CASE OF PULP & PAPER COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE","authors":"Augustina Kurniasih, Heliantono, Agus Herta Sumarto, Yulia Efni","doi":"10.33086/bfj.v7i2.2976","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.2976","url":null,"abstract":"Cellulose is an organic component that is widely found in wood fibers. Cellulose is the main component in the pulp/paper industry. As in wood, the raw material for pulp contains cellulose fibers. Cellulose is often used and processed to produce various types in the paper industry. Pulp is the primary material for different paper products, ranging from factories’ boards to daily necessities such as paper, tissue, tea bags, and magazines. Meanwhile, paper is a new change in literature and language that has played a significant role in the history of the development of human civilization. The pulp and paper industry in Indonesia provides a reasonably good contribution to the Indonesian economy. Several pulp & paper companies are listed on the Indonesia Stock Exchange. The results of previous studies indicate that several pulp & paper companies are in a stage of financial difficulty. This study aims to prove empirically that the Z-score as a measure of the company's economic challenges affects stock prices. The results showed that the Z-score affected stock prices. From several ratios that make up the Z-score, it is known that the ratio of working capital to total assets, market value of equity to book value of debt, and sales to total assets have a significant effect on stock prices.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84241829","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

EDUCATION WITH AUDIOVISUAL MEDIA ON ATTITUDES AND BEHAVIOR OF HALAL FOOD CONSUMPTION IN HIGH SCHOOL STUDENTS 利用视听媒体对高中生清真食品消费态度和行为进行教育

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-11-28 DOI: 10.33086/bfj.v7i2.3481

Endah Budi Permana, Rachma Rizqina Mardlotillah, D. Karya

{"title":"EDUCATION WITH AUDIOVISUAL MEDIA ON ATTITUDES AND BEHAVIOR OF HALAL FOOD CONSUMPTION IN HIGH SCHOOL STUDENTS","authors":"Endah Budi Permana, Rachma Rizqina Mardlotillah, D. Karya","doi":"10.33086/bfj.v7i2.3481","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3481","url":null,"abstract":"Islam requires its followers to consume halal food. The rapid development of the media causes the flow of information to be obtained more easily and a lot so that it can affect a person's consumption pattern. Factors that can influence a person's decision to consume halal food are attitudes and behavior. Audiovisual media are considered better and more interesting in displaying information so that understanding is obtained, and a good attitude can also change a person's behavior. The purpose of the study was to analyze differences in attitudes and behavior before and after being given education with audiovisual media in high school students. The type of research used is an experimental design with a two-group design with pre-test and post-test. The study was conducted on students of SMA Hang Tuah 2 Sidoarjo. The sample required is 86 people who are divided into 2 groups, namely 42 students in the poster and discussion group (P1) and 42 students in the video group (P2), with a sampling technique that is cluster sampling. The data collection instrument used was a questionnaire of respondents' attitudes and behavior in consuming halal food.\u0000The results are there is a significant difference between the attitude of consuming halal food in the group that was given education with video media (p-value 0.000) compared to posters and discussions (p-value 0.249). There is also a significant difference between the consumption behavior of halal food in the group that was educated with video media (p-value 0.000) compared to posters and discussions (p-value 0.119). The conclusion of this study, halal food education will be effective in changing attitudes and behavior in high school students if it is given with audiovisual media in the form of the video so that this educational strategy can be applied to other target groups such as university students.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87805673","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

THE EFFECT OF KNOWLEDGE SHARING, ABSORPTIVE CAPACITY, AND INDIVIDUAL CREATIVITY ON INNOVATION PERFORMANCE IN EAST JAVA INDONESIA MANUFACTURING COMPANIES 知识共享、吸收能力和个体创造力对印尼东爪哇制造业企业创新绩效的影响

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-11-28 DOI: 10.33086/bfj.v7i2.3482

Inggrid Elier, P. A. Kusumawardhany, Antonius Budhiman Setyawan

引用次数: 0

The Effect of Shopping Enthusiasm, Shopping Motivation, and Visiting Experience on Tourist Satisfaction in East Java Tourism Village 东爪哇旅游村购物热情、购物动机和旅游体验对游客满意度的影响

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-11-23 DOI: 10.33086/bfj.v7i2.3492

S. Mujanah, S. Sumiati, C. Candraningrat, Annisa Kaffi, Chilmaniya Baril Haq

{"title":"The Effect of Shopping Enthusiasm, Shopping Motivation, and Visiting Experience on Tourist Satisfaction in East Java Tourism Village","authors":"S. Mujanah, S. Sumiati, C. Candraningrat, Annisa Kaffi, Chilmaniya Baril Haq","doi":"10.33086/bfj.v7i2.3492","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3492","url":null,"abstract":"The tourism village is a government program that aims to reduce poverty in the community around the tourist village. Sustainable tourism development can be realized by developing tourist destinations from the smallest unit, namely the village level, this is because most of the tourist activities are there. This is the background of research on the influence of tourist village services on tourist satisfaction in tourist villages in East Java. This study uses quantitative methods to determine the potential for tourist satisfaction with the shopping experience in tourist villages in East Java. Researchers analyzed tourist satisfaction through questionnaires or questionnaires distributed to respondents who had experience visiting tourist villages in East Java. The conceptual framework was developed in an effort to explain and understand tourist satisfaction with the tourist village experience in East Java. Bargaining is something that is most likely to be done by tourists to buy an item they want and get a cheap and good price is a special satisfaction for tourists in shopping. But the results of the analysis that have been obtained tourists prefer to visit tourist villages to enjoy a quieter rural atmosphere.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90991135","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

The Influence of Organizational Culture, Islamic Leadership, Islamic Work Ethic on Organizational Commitment of Employee at Nahdlatul Ulama University Surabaya With Job Satisfaction as a Mediating Variabel 组织文化、伊斯兰领导、伊斯兰职业伦理对泗水伊斯兰大学员工组织承诺的影响，工作满意度为中介变量

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-10-31 DOI: 10.33086/bfj.v7i2.2776

Tatik Suryani, Reno Triyono

{"title":"The Influence of Organizational Culture, Islamic Leadership, Islamic Work Ethic on Organizational Commitment of Employee at Nahdlatul Ulama University Surabaya With Job Satisfaction as a Mediating Variabel","authors":"Tatik Suryani, Reno Triyono","doi":"10.33086/bfj.v7i2.2776","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.2776","url":null,"abstract":"This study examines four factors that are suspected to be causally influential on organizational commitment of Nahdlatul Ulama University employees, Surabaya. The purpose of this study was to determine whether or not there was an influence of organizational culture, Islamic Leadership and Islamic Work Ethic on organizational commitment of the employees of Nahdlatul Ulama University, Surabaya. with job satisfaction as a mediating variable. The population of this study was all employees of the University of Nahdlatul Ulama, Surabaya, which consisted of 227 lecturers and 135 education staff and was determined to be the sample with the formula from green as many as 122 people. Data collection used a questionnaire consisting of 69 questions which were previously tested for validity and reliability. The data analysis technique in this study used Partial least squares (PLS). The results showed that organizational culture, Islamic Leadership, Islamic Work Ethic had a direct and significant positive effect on organizational commitment. organizational culture and Islamic Leadership have a direct and significant positive effect on job satisfaction as well. however, Islamic Works Ethic has an effect on job satisfaction but not significantly. Job satisfaction mediates the relationship between organizational culture and Islamic learning on organizational commitment. Job satisfaction does not mediate the effect of the relationship between Islamic work ethics on organizational commitment.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84720099","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

THE ROLE OF PERCEIVED USABILITY, SATISFACTION, AND CUSTOMER TRUST IN DESIGN AND DEVELOPING USER LOYALTY EDUTECH WEBSITE 感知可用性、满意度和客户信任在设计和开发用户忠诚度教育科技网站中的作用

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-10-31 DOI: 10.33086/bfj.v7i2.3493

Michael Vinsent Djulianto, Ayouvi Poerna Wardhanie, C. Candraningrat

{"title":"THE ROLE OF PERCEIVED USABILITY, SATISFACTION, AND CUSTOMER TRUST IN DESIGN AND DEVELOPING USER LOYALTY EDUTECH WEBSITE","authors":"Michael Vinsent Djulianto, Ayouvi Poerna Wardhanie, C. Candraningrat","doi":"10.33086/bfj.v7i2.3493","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3493","url":null,"abstract":"Indonesia has experienced developments in the world of education from year to year, and some of these developments directly impact the quality of education in Indonesia. The highest ranking edutech startup belongs to Ruangguru, followed by Neliti, Duniailkom, Eduka System, Wardya College, and other startups. This research aims to find out how perceived usability, Satisfaction, and customer trust play a role in developing user loyalty on the Ruangguru edutech startup website. The data collection method will be used to distribute surveys through questionnaires to 106 respondents consisting of Ruangguru users, namely junior high school students. High school students have thrice used Ruangguru’s services and opened the Ruangguru website. This study uses statistical techniques Partial least square Structural Equation Modeling (PLS-SEM) in the data analysis process that is useful for determining the significance level of the relationship between research variables. Based on the research, it was found that there is a significant effect of perceived usability on customer trust, Satisfaction, and customer loyalty, as well as perceived usability and Satisfaction on customer loyalty. In contrast, customer trust does not significantly impact customer loyalty website edutech.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76392779","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

THE MODERATING ROLE OF RELIGIOSITY ON ETHICAL BEHAVIORAL INTENTION: PLANNED BEHAVIORAL THEORY APPROACH 宗教性对伦理行为意向的调节作用:计划行为理论方法

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-04-04 DOI: 10.33086/bfj.v7i1.2372

Hana Haninda, R. A. Elfita

引用次数: 0

THE EFFECT OF EARNING SURPRISE AND EARNING PER SHARE ON STOCK RETURN 盈余意外和每股盈余对股票收益的影响

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-04-04 DOI: 10.33086/bfj.v7i1.2740

Heni Agustina, R. A. Elfita

引用次数: 1

Analysis and Design of “Universitas Dinamika” Web Page Design in Creating Customer Experience and Buying Interest of New Students from Sidoarjo “Universitas Dinamika”网页设计对Sidoarjo新生创造客户体验和购买兴趣的分析与设计

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-04-04 DOI: 10.33086/bfj.v7i1.2558

G. Irfandy, Ayouvi Poerna Wardhanie, C. Candraningrat

{"title":"Analysis and Design of “Universitas Dinamika” Web Page Design in Creating Customer Experience and Buying Interest of New Students from Sidoarjo","authors":"G. Irfandy, Ayouvi Poerna Wardhanie, C. Candraningrat","doi":"10.33086/bfj.v7i1.2558","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2558","url":null,"abstract":"The community's need for higher education in Indonesia continues to grow, seen from the increasing number of higher education institutions every year. Dinamika University as one of 328 Private Universities (PU) in East Java has implemented marketing tools using a website ( www.dinamika.ac.id ). However, the availability of the website has not been proven to be effective in attracting new students to register at Dinamika University. From 5134 new students, 3785 students (74%) received admissions information through offline media, 1256 students (24%) through online media, and 93 students (2%) through other media. This study aims to determine the effect of the design of visual and verbal web page elements on the buying interest of new students through customer experience. This study combines the PLS-SEM as an analytical method and the Double Diamond method in designing web page recommendations using Warp PLS 7.0 and Adobe XD. 100 experimental respondents were obtained from the purposive sampling method. In the process of designing web page recommendations, the crazy 8 design method will be used to sketch design, supervoting to select design recommendations, and usability testing to test prototypes. The results of this study prove that there is a significant influence between visual web page design on customer experience, verbal web page design on customer experience, verbal web page design on buying interest, customer experience on buying interest, visual web page design on buying interest through customer experience. However, there is also an insignificant effect between visual web page design on buying interest, verbal web page design on buying interest through customer experience. The results of testing the prototype obtained an average score of \"Very Good\" in its usefulness value.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84927084","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

THE EFFECT OF HEALTH PROTOCOL, WORK FROM HOME, INFORMATION TECHNOLOGY SYSTEM AND WORK LIFE BALANCE ON EMPLOYEES’ PERFORMANCE OF BANK INDONESIA REPRESENTATIVE OFFICE IN EAST JAVA PROVINCE 健康协议、在家工作、信息技术系统和工作生活平衡对银行印尼东爪哇省代表处员工绩效的影响

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2689

Adrian Denar Wahyu Nugraha, S. Riyadi, Sunu Priyawan

引用次数: 0