Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis最新文献

PENGARUH KUALITAS PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH FACIAL NITHA 产品质量、价格和服务质量对 Nitha Facial House 顾客满意度的影响

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-23 DOI: 10.55606/jaemb.v4i1.2995

Dhiyas Vonny Wulan Febriana, Ayu Nurafni Octavia

{"title":"PENGARUH KUALITAS PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH FACIAL NITHA","authors":"Dhiyas Vonny Wulan Febriana, Ayu Nurafni Octavia","doi":"10.55606/jaemb.v4i1.2995","DOIUrl":"https://doi.org/10.55606/jaemb.v4i1.2995","url":null,"abstract":"There is a continuous decline in income at Nitha Facial House. Therefore, this research was carried out to increase customer satisfaction which is thought to be influenced by the variables Product Quality, Price and Service Quality. The population used is customers who have visited or used products at Rumah Facial Nitha. Data collected through questionnaires distributed via gform, obtained a sample of 96 people and the analytical tool used was multiple linear regression. This research uses validity tests, reliability tests, and classical assumption tests. The research results show that the Product Quality variable (X1) has an effect on customer satisfaction, based on these results the first hypothesis is accepted. The price variable (X2) influences customer satisfaction, based on these results the second hypothesis is accepted. The Service Quality variable (X3) influences customer satisfaction, based on these results the third hypothesis is accepted. The results of the F test show that the variables Product Quality (X1), Price (X2), Service Quality (X3) together have an influence on Customer Satisfaction (Y), based on these results the fourth hypothesis is accepted. And for the Determination Test (R2) it shows that the Adjusted R Square value in the regression model is 0.857, which means that 85.7% of the Customer Satisfaction variable can be explained by the Product Quality, Price and Service Quality variables. Meanwhile, the remaining 14.3% is explained by other variables outside this research.","PeriodicalId":514850,"journal":{"name":"Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis","volume":" 77","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140211126","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 PEMAHAMAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP MINAT UNTUK BERWIRAUSAHA 了解电子商务和会计信息系统对创业兴趣的影响

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-23 DOI: 10.55606/jaemb.v4i1.2996

Nur Ardiansyah, Hendra Hermain, Nur Fadhilah Ahmad Hasibuan

{"title":"PENGARUH PEMAHAMAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP MINAT UNTUK BERWIRAUSAHA","authors":"Nur Ardiansyah, Hendra Hermain, Nur Fadhilah Ahmad Hasibuan","doi":"10.55606/jaemb.v4i1.2996","DOIUrl":"https://doi.org/10.55606/jaemb.v4i1.2996","url":null,"abstract":"This research aims to determine the influence of understanding e-commerce and accounting information systems on interest in entrepreneurship among students of the Sharia Accounting Study Program, Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research is 100 people in the Sharia Accounting Study Program at the North Sumatra State Islamic University using purposive sampling techniques. Data were analyzed using multiple linear regression methods. The results of the research show that understanding e-commerce and accounting information systems has a positive and significant effect on interest in starting entrepreneurship. This can be seen from the calculated t value for the e-commerce variable of 4.085> t-table 1.985, t-calculated accounting information system variable 7.537> t-table 1.660 and all independent variables namely understanding e-commerce and accounting information systems simultaneously and has a positive effect on the dependent variable, namely interest in entrepreneurship. It is known from the tests that have been carried out that the calculated F value is positive and is 150.607, where this value is greater than the F table value of 3.94 and the sig value of 0.000 is smaller than 0.05.","PeriodicalId":514850,"journal":{"name":"Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140210769","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

ANALISIS PENGARUH KUALITAS SISTEM DAN KUALITAS LAYANAN SHARED SERVICES CENTER HUMAN CAPITAL DAN PROCUREMENT MELALUI DYNAMIC CAPABILITIES VIEW TERHADAP VALUE CREATION 以动态能力视角分析共享服务中心人力资本和采购的系统和流程，从而创造价值

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-21 DOI: 10.55606/jaemb.v4i1.2984

Ikhwanoel Ikhwanoel, Anandha Budiantoro

{"title":"ANALISIS PENGARUH KUALITAS SISTEM DAN KUALITAS LAYANAN SHARED SERVICES CENTER HUMAN CAPITAL DAN PROCUREMENT MELALUI DYNAMIC CAPABILITIES VIEW TERHADAP VALUE CREATION","authors":"Ikhwanoel Ikhwanoel, Anandha Budiantoro","doi":"10.55606/jaemb.v4i1.2984","DOIUrl":"https://doi.org/10.55606/jaemb.v4i1.2984","url":null,"abstract":"This research was conducted to assess the value creation that can be obtained by companies by using the system quality and service quality of the Shared Services Center Human Capital and Procurement to support the company's business processes both financially and strategically, being able to separate the roles of supporting functions that have competence, capability and technical mastery high in assisting routine, repetitive and high-volume work processes as well as being effective and efficient in separating tactical and low-value tasks from strategic and higher-value tasks, so as to increase the company's dynamic capabilities view in implementing strategic management and capabilities organization to adapt to rapid and dynamic changes in the market environment and be able to provide services to internal and external customers in an end-to-end process, cost-effective, flexible and of high quality. Hypothesis testing in this research uses primary data by distributing questionnaires using non-probability sampling with a purposive sampling technique to 240 respondents from 5.298 all SSC Human Capital and Procurement service users using a Structural Equation Model approach based on Partial Least Square with the smartPLS version 3.0 program.","PeriodicalId":514850,"journal":{"name":"Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis","volume":"13 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222517","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 CURRENT RATIO, DEPT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA 印度尼西亚证券交易所的流动比率、资产负债率、资产回报率和总资产周转率的比较

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-19 DOI: 10.55606/jaemb.v4i1.2976

Fathorrosi Fathorrosi, Sugeng Priyanto, Selamet Riyadi

引用次数: 0

PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN 财务业绩、资本结构和绿色会计对公司价值的影响

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-19 DOI: 10.55606/jaemb.v4i1.2269

Indri Ramadhayani, Dian Widiyati

引用次数: 0

PENGARUH KARAKTER EKSEKUTIF, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK 高管性格、财务业绩和公司规模对避税的影响

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-06 DOI: 10.55606/jaemb.v4i1.2826

Ratih Qadarti Anjilni, Fikri Fahrezi

引用次数: 0

DETERMINAN KELELAHAN KERJA PADA KARYAWAN GEN Z PT. ADHI PERSADA GEDUNG KANTOR CABANG SURABAYA Z 世代员工工作倦怠的决定因素 PT.

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-06 DOI: 10.55606/jaemb.v4i1.2967

Dimas Dwiky Putranto, Ana Kadarningsih, Tito Wira Eka Suryawijaya

引用次数: 0

ANALISIS HORIZONTAL TERHADAP KINERJA KEUANGAN PT.DELTA DJAKARTA TBK. PERIODE 2022 – 2023 TRIWULAN II 对 PT.DELTA DJAKARTA TBK 公司的业务进行横向分析。2022 - 2023 年期间的三重乌兰 II

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-06 DOI: 10.55606/jaemb.v4i1.2865

Anggita Arsyikirani, Monica Salsabila, Shafira Ayu Rachmawati, Tanaesya Suhendro, Fakhmi Zakaria

{"title":"ANALISIS HORIZONTAL TERHADAP KINERJA KEUANGAN PT.DELTA DJAKARTA TBK. PERIODE 2022 – 2023 TRIWULAN II","authors":"Anggita Arsyikirani, Monica Salsabila, Shafira Ayu Rachmawati, Tanaesya Suhendro, Fakhmi Zakaria","doi":"10.55606/jaemb.v4i1.2865","DOIUrl":"https://doi.org/10.55606/jaemb.v4i1.2865","url":null,"abstract":"This article aims to conduct a financial ratio analysis at PT. Delta Jakarta Tbk., a company listed on the Indonesia Stock Exchange, during the second quarter of 2022-2023. Financial ratio analysis is an important approach in evaluating a company's financial performance, providing a comprehensive picture of the sustainability and operational efficiency of the company. This research methodology involves collecting financial data from the quarterly financial statements of PT. Delta Jakarta Tbk. during the period 2022-2023. The financial ratios analyzed include liquidity ratios, profitability ratios, solvency ratios, and activity ratios. This data is then analyzed to identify trends, strengths, and potential risks that might affect a company's financial performance. The results of this analysis are expected to provide in-depth insight into the financial condition of PT. Delta Jakarta Tbk. as well as providing a better outlook to stakeholders, including investors, financial analysts and company management. This article can also be an important reference for financial researchers and practitioners who are interested in understanding the financial performance of companies in the Indonesian capital market.","PeriodicalId":514850,"journal":{"name":"Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis","volume":"37 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140262929","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 UKURAN PERUSAHAAN, PERGANTIAN AUDIT, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY 公司规模、审计人员更替、审计任期和财务困境对审计延迟的影响

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-06 DOI: 10.55606/jaemb.v4i1.2094

Andri Andri, Anisa Anisa

{"title":"PENGARUH UKURAN PERUSAHAAN, PERGANTIAN AUDIT, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY","authors":"Andri Andri, Anisa Anisa","doi":"10.55606/jaemb.v4i1.2094","DOIUrl":"https://doi.org/10.55606/jaemb.v4i1.2094","url":null,"abstract":"The more rapidly the capital market in Indonesia develops, the more go public companies are listed, to keep up with existing competitiveness, companies listed on going public must issue financial reports. Financial reports are one of the most important instruments in seeing the performance of a company, especially companies that go public. This study looks at the effect of company size, audit turnover, audit tenure delay, and financial distress on audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The type of research used is quantitative research, by taking samples using the purposive sampling method, namely 100 observation data. The analysis technique uses descriptive statistical tests, logistic regression models, then calculated using Microsoft Excel and processed with Eviews 12. The results of this study are company size, audit turnover, audit tenure, and financial distress simultaneously influence audit delay. Audit turnover has a partial effect, because the new audit takes longer to adjust to understanding the characteristics and scope of the company. Financial distress has a partial effect on audit delay, companies that experience unfavorable finances, companies will focus on improving audit planning, will also have an impact on the auditing process. Meanwhile, company size has no effect on audit delay, even though the larger the assets owned by the company, the company will still complete financial reports on time, and tenure audits have no partial effect on audit delay, because auditors are rules that have been regulated, so it will not have an impact on completion and preparation of audited financial reports.","PeriodicalId":514850,"journal":{"name":"Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis","volume":"46 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140261787","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

FINANCIAL RATIO ANALYSIS OF PT WIJAYA KARYA (PERSERO) TBK. DURING THE COVID-19 PANDEMIC (2020-2022) TO DETERMINE THE IMPACT OF THE PANDEMIC ON THE COMPANY'S FINANCIAL PERFORMANCE pt wijaya karya (persero) tbk.期间（2020-2022 年）的财务比率分析，以确定大流行病对公司财务业绩的影响

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Pub Date : 2024-03-06 DOI: 10.55606/jaemb.v4i1.2864

Naufal Nurrohmat, Ikhsan Bagaskoro, Abdillah Khakim, Rizqi Fadhilah, Nur Rohman, Fakhmi Zakaria

{"title":"FINANCIAL RATIO ANALYSIS OF PT WIJAYA KARYA (PERSERO) TBK. DURING THE COVID-19 PANDEMIC (2020-2022) TO DETERMINE THE IMPACT OF THE PANDEMIC ON THE COMPANY'S FINANCIAL PERFORMANCE","authors":"Naufal Nurrohmat, Ikhsan Bagaskoro, Abdillah Khakim, Rizqi Fadhilah, Nur Rohman, Fakhmi Zakaria","doi":"10.55606/jaemb.v4i1.2864","DOIUrl":"https://doi.org/10.55606/jaemb.v4i1.2864","url":null,"abstract":"A significant decrease in profit was experienced by PT Wijaya Karya (Persero) Tbk during the Covid-19 pandemic in Indonesia, which decreased by 33.48% in 2021 and decreased by 94.13% in 2022. However, company performance cannot be measured by profit levels alone. Descriptive analysis using financial ratios such as liquidity ratios, solvency ratios, activity ratios, and profitability ratios is the basis of this research. It is concluded that the company's performance during the pandemic is not good, if the resulting financial ratio analysis is compared to the industry average standard. Average current ratio is still far below industry standards, which is 106% compared to 200%. Average quick ratio is still far below the industry standard, which is 78% compared to 150%. Average cash ratio is still far below industry standards, which is 23% compared to 50%. Average debt to equity ratio shows a value far above the industry standard, which is 312% compared to 90%, even exceeding the maximum debt to equity ratio limit of 200%. Average debt to asset ratio shows a value far above the industry standard, which is 76% compared to 35%. Average total asset turnover is still far below the industry standard, which is 0.26 times compared to 2 times. Average fixed asset turnover is still far below the industry standard, which is 2.60 times compared to 5 times. Average NPM is still far below the industry standard, which is 1.07% compared to 20%. Average ROE is far below the industry standard, at 1.08% compared to 40%.","PeriodicalId":514850,"journal":{"name":"Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140261311","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