None Suyono, Dania Ayu Lestari, Ermina Rusilawati, Wan Muhamad Kudri, Nicholas Renaldo
{"title":"Marketing Mix on Customer Satisfaction at the Tax Consulting Office Dr. Sudarno, S.Pd., M.M., BKP and Colleagues Pekanbaru","authors":"None Suyono, Dania Ayu Lestari, Ermina Rusilawati, Wan Muhamad Kudri, Nicholas Renaldo","doi":"10.35145/jabt.v4i3.135","DOIUrl":"https://doi.org/10.35145/jabt.v4i3.135","url":null,"abstract":"Research is to identify and analyze the effect of the marketing mix on customer satisfaction partially and simultaneously at the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners Pekanbaru. The research sample was all clients of the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners in Pekanbaru city as many as 86 clients consisting of 44 corporate income tax and 42 income tax clients. Determination of the sample using the census method or saturated sampling. The data analysis technique used is multiple linear regression with SPSS Windows 19. The independent variables are product, price, place, promotion, people, process, and physical evidence while the dependent variable is customer satisfaction. The results showed that product, promotion, people, process, and physical evidence had a significant positive effect both partially and simultaneously on customer satisfaction. However, the results of the study also show that the price variable has a significant negative effect on customer satisfaction and the location variable has an insignificant negative either partially or simultaneously on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136249302","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}
Ibraheem Mohammed Abd, Mustafa Mohammed Kleban Zuhairi, Ghaith Hasan Kamil
{"title":"The Mediating Role of the Participatory Leadership Style on the Effect of Job Stress on Job Performance","authors":"Ibraheem Mohammed Abd, Mustafa Mohammed Kleban Zuhairi, Ghaith Hasan Kamil","doi":"10.35145/jabt.v4i3.139","DOIUrl":"https://doi.org/10.35145/jabt.v4i3.139","url":null,"abstract":"The aim of the current study is to shed light on the impact of workplace stress on job performance in Iraqi public sector universities through the mediating role of leadership style. Where stresses in the workplace were measured through three types: role conflict, role burden and work conditions, job performance was determined as a dependent variable, the participatory leadership style was tested as a mediating variable for the relationship, the structural equation modeling method was applied to test the study model. A sample of professors of public universities in Iraq-Baghdad was selected, and 120 answers were collected that were valid for analysis. The study concluded that conflicting roles and working conditions are the factors that have an impact on academic performance. In contrast to the workload, which did not have a statistically significant effect on the performance of university professors. As for the mediation role of participatory management, it was contrary to expectations. It was not a contributing factor in reducing the effects of work stresses on the performance of university professors. These results are attributed to the fact that the university work environment affects its leaders and professors and is governed by the instructions and regulations of higher authorities.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277365","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":"Net Profit Margin, Earnings per Share, Return on Asset, Debt Equity Ratio, and Current Ratio on Firm Value in Agricultural Sector Companies Listed on Indonesia Stock Exchange 2016-2021","authors":"None Anton, Sherly Lorensa, Intan Purnama, Pujiono Eddy, None Andi","doi":"10.35145/jabt.v4i2.131","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.131","url":null,"abstract":"This research purposed to determine the effect of net profit margin, earnings per share, return on asset, debt-equity ratio, dan current ratio on firm value in agricultural sector companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained was 25 companies. The analysis method of this research uses descriptive analysis and used SmartPLS software. From this research, it can be concluded that Net profit margin has a negative and significant effect on price book value. Return on asset and debt-equity ratio has a positive and significant impact on price book value. Earnings per share partially had a negative and not significant effect on price book value. The current ratio partially had a positive and insignificant effect on price book value.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135434705","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":"E-learning Teaching Materials: Accounting Information Systems","authors":"Nicholas Renaldo, None Suhardjo, Tandy Sevendy","doi":"10.35145/jabt.v4i2.133","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.133","url":null,"abstract":"This study aims to explain further about accounting information systems and serve as reference material for teaching with the e-learning method. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. Accounting information systems help organizations to collect, store, manipulate, and convey accounting information. This system helps managers to make the right decisions and make income statements more accurate. This system also helps managers to identify and control risks.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135434706","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}
Nicholas Renaldo, None Sally, Sulaiman Musa, Nabila Wahid, None Cecilia
{"title":"Capital Structure, Profitability, and Block Holder Ownership on Dividend Policy using Free Cash Flow as Moderation Variable","authors":"Nicholas Renaldo, None Sally, Sulaiman Musa, Nabila Wahid, None Cecilia","doi":"10.35145/jabt.v4i2.132","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.132","url":null,"abstract":"The aim of this study is to investigate the influence of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage companies in the consumer sector listed on the Indonesia Stock Exchange between 2017 and 2020. The research utilizes secondary data and employs purposive sampling to select a sample of 38 companies. Data analysis involves quantitative descriptive analysis and the use of SmartPLS software for various calculations. The findings indicate that block holder ownership does not significantly affect dividend policy, capital structure does not significantly impact dividend policy, profitability has a positive influence on dividend policy, and free cash flow does not significantly affect dividend policy. It is hoped that future researchers can add knowledge and insight in the field of financial and financing ratios and examine more deeply related to financial performance in the development of primary consumer goods sector companies on the IDX.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135434707","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":"Customer Satisfaction in the Era of Competition 5.0","authors":"Andri Irawan, Dina Lusianti, Faridhatun Faidah","doi":"10.35145/jabt.v4i2.127","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.127","url":null,"abstract":"This study aims to examine the effect of store atmosphere, customer experience, facilities, and price on customer satisfaction at Papa Ron’s Pizza Kudus restaurant. This research uses quantitative research methods. Collecting data in this study using a questionnaire. The population in this study were customers of the Papa Ron’s Pizza Kudus restaurant. Sampling was carried out using a non-probability sampling technique with a total sample of 100 customers by taking the number of samples using the Lemeshow method. The test tool uses are the Statistical Program for Social Sciences (SPSS) Version 23. The results show that the store atmosphere, customer experience, facilities, and price variables simultaneously influence customer satisfaction. Furthermore, the store atmosphere variable has a positive and significant effect, then the customer experience variable has a positive and significant, the facilities variable has a positive and insignificant effect, then the price variable has a positive and significant effect on customer satisfaction.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135434704","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}
Yohan Bakhtiar, Dion Yanuarmawan, Atik Tri Andari, Binti Shofiatul Jannah
{"title":"Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines","authors":"Yohan Bakhtiar, Dion Yanuarmawan, Atik Tri Andari, Binti Shofiatul Jannah","doi":"10.35145/jabt.v4i2.124","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.124","url":null,"abstract":"This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950888","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}
Mustafa M. Alsomaidaee, Ban Ahmed Joumaa, Khalid Waleed Khalid
{"title":"Toxic Workplace, Mental Health and Employee Well-being, the Moderator Role of Paternalistic Leadership, an Empirical Study","authors":"Mustafa M. Alsomaidaee, Ban Ahmed Joumaa, Khalid Waleed Khalid","doi":"10.35145/jabt.v4i2.126","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.126","url":null,"abstract":"Based on previous research results that recognized the role of paternalistic leadership in promoting a positive work climate, this study explored the impact of a toxic work environment on the mental health and well-being of employees. We used the quantitative methodology to collect and analyze data. A sample of 108 participants from Iraqi internet service provider (ISPs) companies represented the purposive study sample. We targeted employees who experienced the COVID-19 pandemic. All data was collected through an electronic questionnaire (Google and Microsoft Forms). The research model was tested using structural equation modeling (SEM). The results showed a negative effect of the toxic workplace on the mental health of employees. This also had a negative impact on their well-being. The results also indicated that paternalistic leadership has a positive effect on reducing the impact of toxic workplace on employees' mental health. This role was more apparent in modifying the negative relationship between mental health problems and employee well-being. The results showed that workplace bullying, in particular, is less affected by paternalistic leadership practices.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135428812","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}
M. Hasmil Adiya, Masyuri Hamidi, Rida Rahim, Fajri Adrianto
{"title":"Literature Review: Mediation Effects of Debt Maturity on Good Corporate Governance in Enhancing Financial Performance","authors":"M. Hasmil Adiya, Masyuri Hamidi, Rida Rahim, Fajri Adrianto","doi":"10.35145/jabt.v4i2.125","DOIUrl":"https://doi.org/10.35145/jabt.v4i2.125","url":null,"abstract":"This study proposes a research model to investigate the mediating effect of debt maturity on the relationship between good corporate governance (GCG) and financial performance. The qualitative approach employed is a systematic literature review (SLR) technique, analyzing 11 articles selected from 142 related ones found on the Google Scholar database within the 2010-2021 research range based on inclusion and exclusion criteria. Debt maturity was found to play a crucial role in shaping the effectiveness of GCG mechanisms in managing financial risks and improving financial performance. The proposed research model has implications for researchers and practitioners, providing a basis for future empirical studies exploring the interplay between GCG, debt maturity, and financial performance. For practitioners, it offers a theoretical framework for developing policies and practices promoting effective GCG and optimal debt maturity structures to enhance financial performance. The findings inform the development of policies and procedures that promote good corporate governance and optimal debt maturity structures, leading to improved financial performance. Additionally, the proposed research model may be applied to other contexts, contributing to a better understanding of the role of debt maturity in the relationship between GCG and financial performance.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135188389","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":"How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation","authors":"Nicholas Renaldo, None Suyono, None Andi, Novita Yulia Putri, None Cecilia","doi":"10.35145/jabt.v4i1.123","DOIUrl":"https://doi.org/10.35145/jabt.v4i1.123","url":null,"abstract":"This study aims to analyze the role of leverage which moderates the effect of business intelligence, intellectual capital, and financial performance on firm value and is controlled by the variable firm size and sales growth in manufacturing industry companies on the IDX in 2013-2021. This study uses secondary data and panel data, a sample of 420 manufacturing industry companies in 2013-2021. The results of the first model study before moderation show that the independent variables of business intelligence, intellectual capital and company performance have a positive effect on firm value. However, for the leverage variable it has a negative effect on firm value, which shows that the higher the debt owned, the lower the company's value. The application of business intelligence can be done through the improvement of a good integrated system. Companies should optimize their intellectual capital. The use of debt to finance a company can increase the value of the company, this increase should be considered before making a decision by considering the risks that will arise and the cash flows that will be received.","PeriodicalId":471132,"journal":{"name":"Journal of Applied Business and Technology","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135256764","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}