J-MACC : Journal of Management and Accounting

FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO SISTEMATIS PERUSAHAAN INDEX LQ-45

Intan Adi Irana — 2023-10-31

This study aims to prove the effect of leverage, liquidity, and asset growth on systematic risk in companies that are members of the LQ-45 index on the Indonesia Stock Exchange. The population used in this study is companies that are members of the LQ-45 index on the Indonesia Stock Exchange in 2017-2021. The sample selection technique uses purposive sampling. Data analysis technique using multiple linear regression analysis. The results of this study indicate that leverage has a significant positive effect on systematic risk, liquidity has an insignificant positive effect and asset growth has an insignificant negative effect on systematic risk of companies listed on the LQ-45 index on the Indonesia Stock Exchange. The value of Adjusted R² is 0.210, which means that 21% of the variation in the systematic risk of companies listed on the LQ-45 index on the Indonesia Stock Exchange can be explained by the three independent variables, namely leverage, liquidity and asset growth. While the remaining 79% is explained by other variables not examined in this study.

MENINGKATKAN KINERJA PEGAWAI DI LINGKUNGAN RSUD KABUPATEN SERANG

Mastur Mastur — 2023-10-31

The reliability of the employees of the Serang District Hospital in terms of the results of the employee's performance. Performance results that prioritize the quality and quantity of their work can increase performance. Employee performance can be increased by placing employees in accordance with the knowledge possessed by employees. Discipline of employees who are able to carry out their duties with agreed procedures is able to elevate employee performance. Compensation given and in accordance with the results of employee performance can elevate employee performance. The research aims to see whether employee performance can be influenced by good placement, increasing discipline, and providing compensation according to work results. The novelty of this study is that placement and compensation are not able to influence employee performance at Serang District Hospital. Research limits itself to employees' assumptions about placement, discipline and placement that have an impact on employee work. The research was conducted on 30 employees of the Serang District Hospital, data collection was carried out by distributing questionnaires which were then analyzed using the Smart PLS method. The results of this study indicate that; 1) Placement has no effect on employee performance, 2) Discipline has an effect on employee performance 3) Compensation has no effect on employee performance.

PENGARUH NON PERFORMING FINANCING PADA KINERJA KEUANGAN BANK SYARIAH : DEWAN PENGAWAS SYARIAH SEBAGAI MODERASI

Laely Aghe Africa — 2023-10-31

Tujuan penelitian ini untuk menguji pengaruh Non Performing Financing terhadap kinerja keuangan yang diproksikan dengan ROE (Return on Equity) pada Bank Umum Syariah di Indonesia dan menguji kemampuan Dewan Pengawas Syariah untuk memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan dengan menambahkan variabel FDR (Financing to Deposit Ratio) dan CAR (Capital Adequacy Ratio) sebagai variabel kontrol. Penelitian ini menggunakan 72 data observasi bank syariah di Indonesia periode 2014-2021. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif Non Performing Financing terhadap ROE, semakin rendah Non Performing Financing maka semakin tinggi kinerja keuangan karena semakin rendah Non Performing Financing semakin baik karena semakin sedikit jumlah kredit bermasalah .Ditemukan juga bahwa variabel Dewan Pengawas Syariah dapat memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan. Penelitian ini menambah literatur sebelumnya dengan menganalisis pengaruh Non Performing Financing terhadap kinerja keuangan Bank Syariah di Indonesia dan kebaruan artikel ini adalah penggunaan variabel Dewan Pengawas Syariah Bank Syariah sebagai variabel moderasi. Temuan ini juga bermanfaat bagi pengambil kebijakan perbankan terkait mengantisipasi kondisi kredit bermasalah yang sedang terjadi di sektor perbankan

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DALAM MEMBAYAR PAJAK DI KPP PRATAMA SURABAYA MULYOREJO

Yunita Setiawati — 2023-10-31

Taxes play a very important role in state life, so the government makes various efforts to increase state income. One way is by implementing an independent statistical system, but this also makes tax revenues very dependent on taxpayers' awareness and compliance with their tax obligations. Therefore, this research aims to determine the factors that influence taxpayer performance. This research is quantitative research. The sample used in this research is MSME taxpayers who pay taxes to KPP Pratama Mulyorejo in Surabaya. The sampling method is random sampling. The number of small, medium and micro business taxpayers who filled out the questionnaire was 100 people. The results of this research show that variables such as tax awareness, knowledge and understanding of tax regulations, tax rates, and tax audits have an impact on MSME taxpayer compliance, while tax authorities and tax sanctions have an impact on MSME compliance.

PENGARUH LITERASI KEUANGAN DAN RISK TOLERANCE TERHADAP KEPUTUSAN INVESTASI

Sherli Wahyuni Dwi Afriani — 2023-10-31

Investment decision is a person's decision to allocate funds to a certain asset with the aim of obtaining profits in the future. This research aims to examine the influence of financial literacy and risk tolerance on investment decisions. The population in this research are investors in South Sumatra. The sampling technique used is Probability Sampling, namely the slovin formula so that in this study the sample used was 400 respondents. This research was conducted using a quantitative method, the data used was by distributing questionnaires to respondents through online or offline. This research variable consists of X1 financial literacy, X2 risk tolerance, and Y investment decisions. This study uses 2 hypotheses. The data analysis technique uses Structural Equation Modeling (SEM) with the use of SmartPLS software.The results of this research show that financial literacy has a significant effect on investment decisions. Risk tolerance also has a significant effect on financial behavior. Apart from that, financial behavior is able to mediate the relationship between risk tolerance and investment decisions. The better the financial literacy an investor has, the better the quality of the investment decisions they will take. And the higher the risk tolerance level of investors, the higher the preference level of investment decisions that investors are willing to take, so that the higher the level of risk that will be borne.

PENGARUH ENTREPRENEURIAL SPIRITUALITY DAN SOCIAL MEDIA ADOPTION TERHADAP KEBERLANJUTAN KINERJA UMKM DENGAN MEDIASI KAPABILITAS INOVASI

Siti Shoimah — 2023-10-31

Globalisasi, sistem komputerisasi dan kemajuan teknologi mengharuskan UMKM (Usaha Mikro, Kecil dan Menengah) untuk mengadopsi sosial media dengan tujuan meningkatkan kapabilitas inovasi sehingga tercipta keberlanjutan kinerja UMKM. Tujuan penelitian ini untuk menjelaskan pengaruh Entrepreneurial Spirituality, Social Media Adoption terhadap keberlanjutan kinerja UMKM di Kawasan wisata religi Sunan Drajat Lamongan dengan mediasi kapabilitas inovasi. Jenis penelitian ini menggunakan Data yang digunakan dalam penelitian ini adalah Explanatory Research dengan menyebarkan kuesioner kepada 132 pelaku UMKM yang tergabung Paguyuban Singomengkok. Metode yang digunakan untuk menganalisis data adalah analisis deskriptif dan PLS (Path Least Square). Berdasarkan analisis deskriptif, dari 132 pelaku UMKM, 88 di antaranya adalah perempuan dengan rentang usia 26 sampai 35 tahun. Hasil analisis SEM-PLS menunjukkan bahwa Entrepreneurial Spirituality, Social Media Adoption mampu meningkatkan keberlanjutan kinerja UMKM dengan meningkatkan kemampuan berinovasi produk dan juga pelayanan kepada konsumen.

PENGARUH EPS, PER DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIASI PADA PERUSAHAAN MANUFAKTUR

Reza Cholifah Dwi Yulianti — 2023-10-31

Penelitian bertujuan: Untuk menguji dan membuktikan pengaruh Earning Per Share,, Price Earning Ratio dan Leverage terhadap profitabilitas; Untuk menguji dan membuktikan pengaruh Earning Per Share, Price Earning Ratio, Leverage dan Profitabilitas terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh Earning Per Share terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh Price Earning Ratio terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh leverage terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa Earning Per Share dan Price Earning Ratio berpengaruh positif terhadap Profitabilitas dan Leverage tidak berpengaruh terhadap Profitabilitas; Earning Per Ratio, Leverage dan Profitabilitas berpengaruh positif terhadap Nilai Perusahaan dan Earning Per Share tidak berpengaruh terhadap Nilai Perusahaan; Profitabilitas mampu memediasi pengaruh Earning Per Share dan Price Earning Ratio terhadap. Nilai Perusahaan dan Profitabilitas tidak mampu memediasi. pengaruh Leverage terhadap. Nilai Perusahaan.

Pengaruh Pemasaran Elektronik, Media Sosial Dan Pemasaran Digital Terhadap Keputusan Pembelian Pada Toko KZ All Shop Kota Bengkulu

Cindy Alvionia Alvionia — 2023-10-31

Studi mengetahui pengaruh pemasaran elektronik (X1), media sosial, (X2), dan pemasaran digital (X3) terhadap keputusan pembelian (Y) konsumen Toko KZ All Shop Kota Bengkulu. Dengan menggunakan metode skala Likert, mereka menyebarkan kuesioner kepada responden. metode penelitian metode kuantitatif populasi diambil penelitian ini semua konsumen toko di Toko KZ All Shop Kota Bengkulu pada bulan Januari 2023 Sampel penelitian ini adalah 200 responden dan telah memenuhi kriteria kecukupan ukuran sampel. Teknik sampling yang digunakan adalah metode accidental sampling. data yang diperoleh penelitian ini akan diolah dengan menggunakan software SPSS 20. analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda uji asumsi klasik dan pengujian hipotesis Hasil penelitian menunjukkan bahwa: pemasaran elektronik (X1) berpengaruh signifikan terhadap hasil keputusan pembelian (Y), media sosial (X2) berpengaruh signifikan terhadap hasil keputusan pembelian (Y) pemasaran digital (X3), pengaruh secara simultan terhadap hasil keputusan pembelian (Y) ) secara keseluruhan terdapat pengaruh pemasaran elektronik media sosial dan pemasaran digital terhadap keputusan pembelian pada Toko KZ All Shop Kota Bengkulu.

ANALISIS PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI PT. SUNAN DRAJAT LAMONGAN

Ahmad Yani Syaikhudin — 2023-10-31

ABSTRACT

In the current era of globalization, almost all companies follow business competition that needs to be tight this is done for competitive competition, this is where the role of human resources will compete for quality and performance capacity to find out otherwise or vice versa. Research conducted to understand leadership style, work discipline and the environment on the performance of employees at PT. Sunan Drajat Lamongan. This research is a quantitative research. The population in this study is the company PT. Sunan Drajat Lamongan with 50 respondents. This research data analysis technique uses multiple linear regression analysis. The results showed that (1) leadership style had a significant effect on employee performance at PT. Sunan Drajat Lamongan. (2) Significant work discipline on employee performance at PT. Sunan Drajat Lamongan. (3) The work environment is significant on the performance of employees at PT. Sunan Drajat Lamongan. (4) simultaneously leadership style, work discipline and work environment significantly influence employee performance at PT. Sunan Drajat Lamongan.

PENGARUH FAKTOR PSIKOLOGIS KONSUMEN SEBAGAI PENDORONG KEPUTUSAN PEMBELIAN ONLINE

Rena Feri Wijayanti — 2023-10-31

The research's purpose is to examine the effect of consumers' psychological factors consist of motivation, perception, learning, beliefs, and attitudes toward online purchase decisions. This research focuses on Gen Z in the Malang Raya that have made purchases through the marketplace especially Shopee which is not deeply studied yet on previous research. The sample of this research is 97 respondents by purposive sampling. Data analysis has conducted by multiple linear regression. Finding of this research is a phycological factor has a significant effect on online purchase decisions.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI

Yupianti Yupianti — 2023-11-11

In the business of world, fraud or deviant behavior is often encountered, one of which is accounting fraud. Accounting fraud is an act that is against the law and is an act of dishonesty committed by someone inside or outside a company. The purpose of this study was to determine the influence of internal control, observance of accounting rules, and individual morality on the tendency toward accounting fraud. The sample used is non-probability sampling by applying a random sampling methodology to 100 company employee respondents in the departments of accounting, finance, purchasing, and the like in Batam City. Multiple linear regression analysis approaches were employed in this study's data analysis to both assess the dependent variable's dependency on each independent variable and the dependent variable's influence on the independent variables. The results of the study show that adherence to accounting rules and individual morality have a partially significant effect on the tendency toward accounting fraud. Internal control partially has no significant effect on the tendency for accounting fraud