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IMPACT OF CORPORATE GOVERNANCE ON THE COST OF CAPITAL IN INDONESIA WITH NET PROFIT MARGIN AS INTERVENING VARIABLES 以净利润率为干预变量的公司治理对印度尼西亚资本成本的影响
JWM (JURNAL WAWASAN MANAJEMEN) Pub Date : 2024-03-02 DOI: 10.20527/jwm.v12i1.295
Rano Wijaya, Rini Yayuk Priyati
{"title":"IMPACT OF CORPORATE GOVERNANCE ON THE COST OF CAPITAL IN INDONESIA WITH NET PROFIT MARGIN AS INTERVENING VARIABLES","authors":"Rano Wijaya, Rini Yayuk Priyati","doi":"10.20527/jwm.v12i1.295","DOIUrl":"https://doi.org/10.20527/jwm.v12i1.295","url":null,"abstract":"This research was conducted to analysed The Impact of Corporate Governance On the cost of Capital in Indonesia with Net Profit Margin as Intervening Variables in Kompas100 Index Companies on the Indonesia Stock Exchange. The population in this study is the Kompas100 Index Company on Indonesia Stock Exchange (BEI) in 2022. All populations will be used in this research. The data used is secondary data by collecting annual reports of the Kompas100 Index Company on the Indonesia Stock Exchange (BEI) in 2022 (IDX).  The results show that Audit Committee Size, Board of Commissioners Size, Company Size, and Debt to Equity Ratio have a significant effect on Net Profit Margin, and Net Profit Margin has a significant effect on Cost of Capital which is calculated using Weight Average Cost of Capital (WACC) on the Kompas100 Index Company listed on the Indonesia Stock Exchange (IDX) for the 2022 period.","PeriodicalId":517594,"journal":{"name":"JWM (JURNAL WAWASAN MANAJEMEN)","volume":"44 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140285704","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 TINGKAT KEPUASAN WISATAWAN TERHADAP KUALITAS SAPTA PESONA DI KAWASAN WISATA CIHAMPELAS KOTA BANDUNG 分析游客对万隆市 Cihampelas 旅游区 Sapta Pesona 质量的满意程度。
JWM (JURNAL WAWASAN MANAJEMEN) Pub Date : 2024-02-16 DOI: 10.20527/jwm.v12i1.291
Nurul Syamsiah, Yudi Satriadi, Asep Achmad Muhlisian
{"title":"ANALISIS TINGKAT KEPUASAN WISATAWAN TERHADAP KUALITAS SAPTA PESONA DI KAWASAN WISATA CIHAMPELAS KOTA BANDUNG","authors":"Nurul Syamsiah, Yudi Satriadi, Asep Achmad Muhlisian","doi":"10.20527/jwm.v12i1.291","DOIUrl":"https://doi.org/10.20527/jwm.v12i1.291","url":null,"abstract":"This study discussed the level of tourist satisfaction with the quality of sapta pesona in the Cihampelas tourist area. The research data was collected by distributing a research questionnaire filled out by tourists in the tourist area of Cihampelas Bandung. Respondents as research samples were taken using accidental sampling techniques. The number of samples in this study was determined using the Lameshow formula, with a confidence level of 95% and a sampling error of 10%. Descriptive analysis is used to analyze data by describing or describing data that has been collected, while to see the level of tourist satisfaction with the Cihampelas Bandung tourist area, Likert scale assistance is used. To make it easier to describe and interpret the variables studied, descriptive statistical processing is carried out. The calculated average value is used as a reference to determine the classification of assessment categories. The results of the study found that sapta pesona has been applied in the tourist area of Cihampelas Bandung with the level of tourist satisfaction with the 7 aspects of sapta pesona is good with a value of 3.92 according to the average assessment of the level of satisfaction. Another finding is that male travelers expressed more good and excellent ratings compared to female travelers.","PeriodicalId":517594,"journal":{"name":"JWM (JURNAL WAWASAN MANAJEMEN)","volume":"599 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140454158","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
DETERMINAN PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SE KALIMANTAN SELATAN 南加里曼丹微型、小型和中型企业（UMKM）使用会计信息的决定因素
JWM (JURNAL WAWASAN MANAJEMEN) Pub Date : 2024-02-12 DOI: 10.20527/jwm.v12i1.268
Lili Safrida, Sarwani, M. Nordiansyah
{"title":"DETERMINAN PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SE KALIMANTAN SELATAN","authors":"Lili Safrida, Sarwani, M. Nordiansyah","doi":"10.20527/jwm.v12i1.268","DOIUrl":"https://doi.org/10.20527/jwm.v12i1.268","url":null,"abstract":"The purpose of this research was to analyze the effect of business scale, business age, education, accounting training, and MSMEs perception about accounting on the use of accounting information in South Kalimantan Province MSMEs. This research used quantitative methos. The population in this research were South Kalimantan Province MSMEs listed on Department of Cooperatives, Micro Enterprises and Manpower of South Kalimantan Province in 2022. The sample method used was convenience sampling. Sample in this research was determined by slovin’s formulas and the total of sample was 86 MSMEs. The source of data used was primary data, data analysis techniques using multiple linear regressian analysis which were processed by SPSS 26 version. Based on the result of this research indicated that accounting training had an effect on the use of accounting information. Meanwhile the business scale, business age, education, and MSMEs perception about accounting had no effect on the use of accounting information.","PeriodicalId":517594,"journal":{"name":"JWM (JURNAL WAWASAN MANAJEMEN)","volume":"26 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140458382","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
PENINGKATAN KEPUASAN KONSUMEN MELALUI KUALITAS PELAYANAN DAN HARGA 通过服务质量和价格提高客户满意度
JWM (JURNAL WAWASAN MANAJEMEN) Pub Date : 2024-02-10 DOI: 10.20527/jwm.v12i1.267
Riansyah, Endang Silaningsih, Titiek Tjahja Andari
{"title":"PENINGKATAN KEPUASAN KONSUMEN MELALUI KUALITAS PELAYANAN DAN HARGA","authors":"Riansyah, Endang Silaningsih, Titiek Tjahja Andari","doi":"10.20527/jwm.v12i1.267","DOIUrl":"https://doi.org/10.20527/jwm.v12i1.267","url":null,"abstract":"Perusahaan pada bidang pengendalian hama sudah banyak terdapat di jabodetabek, salah satunya bisnis dibidang jasa pengendalian hama. Banyaknya jumlah jasa pengendalian hama mengakibatkan peningkatan dengan jumlah usaha yang bersifat sejenis menyebabkan persaingan yang semakin ketat. Strategi yang dapat dilakukan untuk memenangkan persaingan adalah memberikan kepuasan bagi konsumen. Faktor yang berperan penting dalam menciptakan kepuasan konsumen diantaranya adalah kualitas pelayanan dan harga. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan harga secara simultan dan parsial terhadap kepuasan konsumen pada PT. Lasturi Karya Jasa Depok. Subjek dari penelitian ini adalah konsumen PT. Lasturi Karya Jasa sebanyak 60 konsumen sebagai anggota sampel. Bentuk penelitian ini adalah deskriptif dan verifikatif. Prosedur pengumpulan data dalam penelitian ini menggunakan dokumentasi, studi Pustaka dan penyebaran kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan harga dengan kriteria \u0000  \u0000baik. Secara simultan dan parsial kualitas pelayanan dan harga berpengaruh positif dan signifikan terhadap kepuasan konsumen.","PeriodicalId":517594,"journal":{"name":"JWM (JURNAL WAWASAN MANAJEMEN)","volume":"133 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140459035","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 TECHNOLOGY READINESS PADA ATTITUDE, SUBJECTIVE NORM, DAN PERCEIVED BEHAVIOR CONTROL DAN PENGARUHNYA PADA NIAT BELI ONLINE 态度、主观规范和感知行为控制对技术就绪程度的影响，以及对网上购物的影响
JWM (JURNAL WAWASAN MANAJEMEN) Pub Date : 2024-02-10 DOI: 10.20527/jwm.v12i1.256
A. Randi, Raden Roro Yulianti Prihatiningrum
{"title":"PENGARUH TECHNOLOGY READINESS PADA ATTITUDE, SUBJECTIVE NORM, DAN PERCEIVED BEHAVIOR CONTROL DAN PENGARUHNYA PADA NIAT BELI ONLINE","authors":"A. Randi, Raden Roro Yulianti Prihatiningrum","doi":"10.20527/jwm.v12i1.256","DOIUrl":"https://doi.org/10.20527/jwm.v12i1.256","url":null,"abstract":"The purpose of this study was to examine and analyze the effect of Technology Readiness on Attitude, Subjective Norms, and Perceived Behavior Control and its Effect on Online Purchase Intention. This type of research is included in explanatory research. The population is visitors to Tokopedia through the website or application. Sampling technique with purposive sampling. Data analysis uses partial least square with the help of Smart-PLS 3.0 program. Hypothesis test results are known that technology readiness affects attitude and subjective norm while perceived behavioral control has no effect. Attitude, subjective norm and perceived behavioral control have an influence on purchase intention. The conclusion of this research is Attitude and subjective norm influenced by Technology readiness has an influence on purchase intention and technology readiness has no influence on perceived behavioral control.","PeriodicalId":517594,"journal":{"name":"JWM (JURNAL WAWASAN MANAJEMEN)","volume":"73 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140459282","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 DIREKSI PEREMPUAN PADA PERFORMA BANK DI ASIA TENGGARA 东南亚女董事对银行业绩的影响
JWM (JURNAL WAWASAN MANAJEMEN) Pub Date : 2024-02-10 DOI: 10.20527/jwm.v12i1.289
Ayu Oktaviani, Nor Hikmah, Novika Rosari, Wahyu, Hamdani
{"title":"PENGARUH DIREKSI PEREMPUAN PADA PERFORMA BANK DI ASIA TENGGARA","authors":"Ayu Oktaviani, Nor Hikmah, Novika Rosari, Wahyu, Hamdani","doi":"10.20527/jwm.v12i1.289","DOIUrl":"https://doi.org/10.20527/jwm.v12i1.289","url":null,"abstract":"This study aims to find out the impact of the women's directory on the performance of financial companies imitating the Tobin's Q ratio. This research uses the Weighted Least Square method with the IBM SPSS application. Data collection techniques using the documentation method. The data in this study consisted of secondary data taken from the Indonesia Stock Exchange or related company websites (the number of samples in this study were 49 companies spread across Southeast Asia from 2017 - 2020). The results of this study indicate that the variables of female directors, profitability and company size have no effect on the company's financial performance, while the leverage variable has a significant positive effect on the company's financial performance. ","PeriodicalId":517594,"journal":{"name":"JWM (JURNAL WAWASAN MANAJEMEN)","volume":"175 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140459418","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
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