J-MACC : Journal of Management and Accounting

PERILAKU VARIETY SEEKING GENERASI Z SERTA DAMPAKNYA TERHADAP BRAND SWITCHING

Lina Budiarti, Rena Feri Wijayanti — Tue, 30 Apr 2024 16:46:54 +0000

Variety seeking behavior is often found in generation Z. This research aims to explore the influence of variety seeking behavior in generation Z on brand switching. This research is an explanatory research type involving 58 respondents selected using a purposive sampling technique from the population of students who use fragrance products. The criteria used in selecting respondents were that respondents purchased and used fragrance products of at least two different brands, and respondents were individuals from generation Z. The hypothesis testing technique was carried out using a simple linear regression analysis method. The research results show that generation Z's variety seeking behavior has a positive effect on brand switching.

PERAN FINANCIAL CAPABILITY DAN FINANCIAL SECURITY DALAM MENINGKATKAN FINANCIAL SATISFACTION PEMILIK UMKM SEKTOR PARIWISATA DI MADURA

Mayada Pasha Umairoh, M. Boy Singgih Gitayuda, Purnamawati Purnamawati — Tue, 30 Apr 2024 16:54:03 +0000

This article discusses the roles of financial capability and financial security in enhancing the financial satisfaction of Micro, Small, and Medium Enterprises (MSMEs) in the tourism sector in the Madura Region. Tourism in Madura holds significant economic potential, with MSMEs playing a crucial role in local economic development. Financial satisfaction serves as a subjective indicator of an individual's financial well-being. This study employs a descriptive approach using a quantitative method. The results of multiple linear regression analysis indicate that both financial capability and financial security exert a positive and significant influence on financial satisfaction. These findings substantiate the research hypothesis and underscore the importance of enhancing financial capability and financial security among tourism MSME owners in Madura. They offer valuable insights for MSME owners, local governments, educational institutions, and other stakeholders, facilitating the support of growth in the tourism sector MSMEs in Madura.

PENGARUH KEPEMIMPINAN, KOMPENSASI, DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION KARYAWAN DI PERUSAHAAN KONTRAKTOR TAMBANG MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

Muhammad Shohib, Kemal Farouq Mauladi, Mohammad Yaskun — Tue, 30 Apr 2024 17:02:10 +0000

Human resources has the most important role for companies in various aspects, from policy makers to technical personnel for operational activities. The occurrence of turnover intention is the most important disruption factor in human resource management. An employee's decision to leave the job is influenced by many factors. This research aims to analyze the influence of leadership, compensation and organizational commitment on employee turnover intention at PT. Bangun Arta Hutama through job satisfaction as an intervening variable. The sample in this research was 123 BAMA employees in the operations and maintenance division. Data collection was carried out using a survey approach (digital questionnaire). The number of samples in this study was 123 employees. Test the research instrument using SPSS while testing the measurement model (Outer Model) and structural model (Inner Model) using SMART-PLS. The research results show that leadership has a significant negative effect on turnover intention. Compensation has a significant negative effect on turnover intention. Organizational commitment does not have a significant effect on turnover intention. Job satisfaction has a significant negative effect on turnover intention. Leadership and compensation can reduce turnover intention by increasing job satisfaction. Organizational commitment cannot reduce turnover intention through job satisfaction. This indicates that the increase in performance satisfaction and the desire of BAMA employees to change places of work is not influenced by organizational commitment.

PENGARUH PROMOSI DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT PADA MARKETPLACE SHOPEE

Suyitno Suyitno, Yulie Wahyuningsih, Laily Agustin — Tue, 30 Apr 2024 17:04:37 +0000

There has been a significant increase in the level of public consumption of goods and services, with the transition of public spending from offline to online, because shopping online is easier, faster and cheaper. This study aims to determine the level of influence of promotions and brand image on purchasing decisions for Scarlett products on the Shopee marketplace. This study uses an explanatory method approach to explain the effect of promotion (X1) and brand image (X2) on purchasing decisions (Y). This study uses descriptive analysis techniques and Multiple Linear Regression Analysis. The number of samples in this study were 100 people. Samples were taken based on non-probability sampling with purposive sampling. Data collection techniques using primary data and secondary data. The results of this study indicate that promotion has a positive and significant effect on purchasing decisions for Scarlett products at the Shopee marketplace as evidenced by the t-count 4.183 > 1.984 t-table and a significance value of 0.000 <0.05; Brand image has a positive and significant effect on purchasing decisions for Scarlett products on the Shopee marketplace as evidenced by the t-count 8.016 > 1.984 t-table and a significance value of 0.000 <0.05; Promotion and brand image simultaneously influence purchasing decisions, as evidenced by the calculated F value of 95,715 > 3,939 F table and a significance value of 0.000 <0.05. The research results can be used by e-Commerce companies to optimize promotional media and build a brand image by maintaining service quality.

PENGARUH IKLAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MELALUI MINAT BELI SEBAGAI VARIABEL INTERVENING PADA UD ANUGERAH GRESIK

Ali Muhajir — Tue, 30 Apr 2024 17:20:33 +0000

This research aims to determine the influence of advertising and price on purchasing interest, the influence of advertising and price on purchasing decisions, the influence of advertising on purchasing decisions through purchasing interest as an intervening variable and the influence of price on purchasing decisions through purchasing interest as an intervening variable at UD. Gresik Award. This research used the Purposive Sampling method with the Slovin formula so that 93 respondents could be obtained. The research was carried out with partial tests and path analysis using SPSS 25. The results of the coefficient of determination test based on the R Square value show that advertising, price and purchasing interest influence purchasing decisions by 41.4%. The results of the research show that advertising influences purchasing interest, price influences purchasing interest, advertising influences purchasing decisions, price influences purchasing decisions, advertising influences purchasing decisions through purchasing interest as an intervening variable and price influences purchasing decisions through purchasing interest as a variable. intervening.

PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

Eufrasia Ogi Danta Putri, Yulia Setyarini — Tue, 30 Apr 2024 17:26:36 +0000

The development and globalization of technology, marked by a shift in technology from the era of hard automation to the era of smart technology, therefore intangible assets are very important. Therefore, companies are increasingly focusing on knowledge assets. One of the approaches used to assess and measure knowledge assets is Intellectual Capital (IC). In order for the main goals of the company to be achieved, the company gives authority to managers to manage the company properly. However, if it is only given to one party, then that party will tend to seek benefits for himself. So that it is necessary to have an oversight of the management without adding to the agency cost with ownership by other institutions, namely institutional ownership. The method used in this study is to use the VAIC formula to calculate intellectual capital, the institutional ownership ratio formula, and the managerial ownership ratio, as well as the ROA formula to calculate a company's financial performance. The research object chosen is a non-cyclical consumer manufacturing company because this company is not affected by economic growth so that the results can focus on the variables studied, that is intellectual capital (X₁), Institutional Ownership (X₂), and Managerial Ownership (X₃). The results of this study indicate (1) intellectual capital has an effect on the financial performance of manufacturing companies, (2) institutional ownership have no effect on financial performance of manufacturing companies, (3) managerial ownership have no effect on financial performance of manufacturing companies.

PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR

Arma Mulawaty Ramadhan, Masriani Mahyuddin, Hadriana Hanafie — Tue, 30 Apr 2024 00:00:00 +0000

In the business world, auditors are often considered to be deviating from moral activity because their ethics and obligations as professionals are not implemented properly. The role and responsibility of the auditor to the public interest is really the basis for the existence of the profession of auditor. The ethics of the profession has a significant influence on decision-making for the auditor. In addition to ethics in the profession, an accountant is also required to have good emotional intelligence. Emotional intelligence (EQ) is the ability of a person to regulate his or her emotional life, maintain emotional alignment and expression through self-awareness skills, self-control, self motivation, empathy and social skills. The study aims to test and analyse evidence on the influence of professional ethics and emotional intelligence on decision-making for auditors. This research uses a survey method using primary data obtained from the questionnaire. The population in this study is the entire auditor who works at the office of the Financial Supervisory Authority and Development of the South Sulawesi Representative. The sample in the study consisted of 61 auditors consisting of 32 male and 29 female respondents. Analysis of research data using double linear regression analysis with SPSS program version 26. The results of this study show that professional ethics has a positive and significant influence on decision-making for auditors, emotional intelligence has a negative and significant impact on decision making for auditors.

PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019- 2022

Ani Setyorini, Novi Darmayanti, Fatichatur Rachmaniyah — Tue, 30 Apr 2024 17:49:49 +0000

Current business progress and developments make it easy for people to recognize various investments, one of which is stocks. Investors can find out several terms in purchasing shares, one of which is the initial public offering (IPO) which is used by companies to obtain additional capital obtained from investors. This study aims to determine the effect of profitability, firm age and financial leverage on the underpricing of Initial Public Offering shares. Using a quantitative research method using a sample of 21 companies that experienced stock underpricing in 2019-2022. The data analysis technique in this study used multiple linear regression analysis using SPSS version 26. This research tested using the t test and F test. The results of this study indicate that partially profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing. Simultaneously profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing.

PENGARUH PENERAPAN MANAJEMEN RESIKO BISNIS DALAM BISCOTTI CAKERY & COFFEE

Cristina Cristina, Cindy Cindy, Dennys Ng, Jeffrey Andelson, Thalia Wang — Tue, 30 Apr 2024 18:24:09 +0000

Café is one of the popular businesses among the public because it offers a comfortable place to relax while enjoying drinks and snacks. However, like other businesses, cafes also face risks that need to be managed well to operate efficiently and generate optimal profits. One of the risks often faced by cafes is operational risk, such as stock loss, delayed orders, and product quality issues. These risks can lead to financial losses and damage the cafe's reputation if not handled properly. The purpose of this research is to analyze the implementation of business risk management at Biscotti Cakery and Coffee. Data will be collected through in-depth interviews with cafe owners, managers, and employees involved in risk management. Qualitative data will be analyzed using a thematic analysis approach. To ensure the validity of the data, the researcher will use data source triangulation and method triangulation. This will help ensure that the research findings are reliable and valid. The suggestions you've given regarding Biscotti Cakery are very good for improving service and managing risks. Having a strong leader and providing good service to customers are indeed key to success in the food and beverage business. Adding a warning if there is a mistake and offering attractive promotions can also increase customer interest. The use of digital promotions and expanding the menu are also good steps to reach more customers.

EMPLOYER BRANDING: COMPANY REPUTATION AND ORGANIZATIONAL ATTRACTIVENESS TO ATTRACT TALENTED EMPLOYEES

Rini Safitri, Khusnul Rofida Novianti — Tue, 30 Apr 2024 18:22:16 +0000

Employer branding is a strategy for attracting and retaining exceptional employees with the purpose of differentiating and creating a unique employment experience. In order to find the best talent, the company needs to pay attention to its reputation and maintain organizational attractiveness from its website recruitment to attract talented employees. This study proposed that employer branding and website recruitment mediated the effect of company reputation on to intention to apply for talented employees in Indonesia’s generation Z using 100 respondents. Data was analyzed using partial least square (PLS) software. The result of this study revealed that employer branding has an insignificant effect on intention Meanwhile, company reputation and website recruitment significantly affect the intention to apply for talented employees.