Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.7492
Adi Rachmanto, Yogi Riyan Aditama
This study aims to determine information technology, ability of users and organizational culture to the quality of accounting information systems. The questionnaires were distributed as many as 30 questionnaires and all of them were re-entered in data processing. The method used in this research is descriptive and verification method with a quantitative approach. The source of data in this study is primary data with data collection techniques carried out by surveys using questionnaires. The analytical method used in this research is Structural Equation Modeling (SEM) through Partial Least Square (PLS) approach using SmartPLS 2.0 software. The results of this study indicate that Information Technology, Ability of Users and Organizational Culture affect the Quality of Accounting Information Systems.
{"title":"Pengaruh Teknologi Informasi, Kemampuan Pengguna Dan Budaya Organisasi Terhadap Kualitas Sistem Informasi Akuntansi (Studi Kasus Pada Badan Keuangan Dan Aset Daerah Kabupaten Bandung Barat)","authors":"Adi Rachmanto, Yogi Riyan Aditama","doi":"10.34010/jemba.v2i1.7492","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.7492","url":null,"abstract":"This study aims to determine information technology, ability of users and organizational culture to the quality of accounting information systems. The questionnaires were distributed as many as 30 questionnaires and all of them were re-entered in data processing. The method used in this research is descriptive and verification method with a quantitative approach. The source of data in this study is primary data with data collection techniques carried out by surveys using questionnaires. The analytical method used in this research is Structural Equation Modeling (SEM) through Partial Least Square (PLS) approach using SmartPLS 2.0 software. The results of this study indicate that Information Technology, Ability of Users and Organizational Culture affect the Quality of Accounting Information Systems.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125639455","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.6859
Dandy Disha Mahendra, Lita Wulantika
Penelitian ini mempunyai tujuan sebagai mengetahui pengeruh Persepsi Kepuasan Kerja dan Dukungan Organisasi bagi Perilaku Kewarganegaraan Organisasi Pada Pegawai Kantor Kecamatan Panyileukan Kota Bandung baik secara parsial atau bersamaan, sampel sejumlah 48 prgawai, menggunakan Teknik sampling jenuh, dan data primer. Penelitian ini memakai cara Deskriptif dan Verifikasi. Teknik uji hipotesis Uji F dan T dan metode analisis data ialah Regresi Linier Berganda. Hasil dari penelitian ini menampilkan Persepsi Dukungan Organisasi mempunyai pengaruh ke Perilaku Kewarganegaraan Organisasi, Kepuasan Kerja terdapat pengaruh pada Perilaku Kewarganegaraan Organisasi, Persepsi Dukungan Organisasi dan Kepuasau Kerja mempunyai pengaruh secara bersamaan pada Perilaku Kewarganegaraan Organisasi.
{"title":"PENGARUH PERSEPSI DUKUNGAN ORGANISASI DAN KEPUASAN KERJA TERHADAP PERILAKU KEWARGANEGARAAN ORGANISASI PADA PEGAWAI KANTOR KECAMATAN PANYILEUKAN KOTA BANDUNG","authors":"Dandy Disha Mahendra, Lita Wulantika","doi":"10.34010/jemba.v2i1.6859","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.6859","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Penelitian ini mempunyai tujuan sebagai mengetahui pengeruh Persepsi Kepuasan Kerja dan Dukungan Organisasi bagi Perilaku Kewarganegaraan Organisasi Pada Pegawai Kantor Kecamatan Panyileukan Kota Bandung baik secara parsial atau bersamaan, sampel sejumlah 48 prgawai, menggunakan Teknik sampling jenuh, dan data primer. Penelitian ini memakai cara Deskriptif dan Verifikasi. Teknik uji hipotesis Uji F dan T dan metode analisis data ialah Regresi Linier Berganda. Hasil dari penelitian ini menampilkan Persepsi Dukungan Organisasi mempunyai pengaruh ke Perilaku Kewarganegaraan Organisasi, Kepuasan Kerja terdapat pengaruh pada Perilaku Kewarganegaraan Organisasi, Persepsi Dukungan Organisasi dan Kepuasau Kerja mempunyai pengaruh secara bersamaan pada Perilaku Kewarganegaraan Organisasi. \u0000 \u0000 \u0000 \u0000","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123653348","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.6811
Radityo Adiguno, Raeni Dwi Santy
Alasan untuk penelitian ini bermaksud untuk memutuskan Penilaian Kinerja, Motivasi dan Produktivitas yang representatif dan untuk melacak dampak Penilaian Kinerja dan Motivasi pada Produktivitas dan pekerja paruh waktu bersamaan. Teknik yang digunakan adalah strategi grafis dan verifikasi. Pemeriksaan dipimpin oleh 63 perwakilan PT Agronesia Saripetojo Bandung. Informasi dikumpulkan melalui persepsi, pertemuan dan jajak pendapat. Tes terukur yang digunakan adalah praduga gaya lama, investigasi Jalur, pemeriksaan koefisien koneksi, Pengujian Jalur dan pengujian spekulasi menggunakan tes (setengah jalan) t dan tes f (sinkron). Hasil eksplorasi yang memukau menunjukkan bahwa Penilaian Kinerja Karyawan, Motivasi dan Produktivitas di PT Agronesia Saripetojo Bandung dipandang sangat besar. Sementara efek samping dari eksplorasi verifikatif memahami bahwa Penilaian Kinerja dan Motivasi fraksional pada dasarnya mempengaruhi kegunaan pekerja di PT Agronesia Saripetojo Bandung. Bahwa pada saat yang sama Penilaian Kinerja dan Motivasi mempengaruhi kegunaan perwakilan PT Agronesia Saripetojo Bandung dan dari efek samping eksplorasi berapa banyak dampak langsung dan backhanded dapat direalisasikan bahwa penilaian presentasi memberikan kontribusi komitmen yang paling dominan terhadap efisiensi pekerja di PT Agronesia Saripetojo Bandung.
{"title":"Penilian Kinerja dan Motivasi Pengaruhnya Terhadap Produktivitas Karyawan PT Agronesia Saripetojo Bandung","authors":"Radityo Adiguno, Raeni Dwi Santy","doi":"10.34010/jemba.v2i1.6811","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.6811","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Alasan untuk penelitian ini bermaksud untuk memutuskan Penilaian Kinerja, Motivasi dan Produktivitas yang representatif dan untuk melacak dampak Penilaian Kinerja dan Motivasi pada Produktivitas dan pekerja paruh waktu bersamaan. Teknik yang digunakan adalah strategi grafis dan verifikasi. Pemeriksaan dipimpin oleh 63 perwakilan PT Agronesia Saripetojo Bandung. Informasi dikumpulkan melalui persepsi, pertemuan dan jajak pendapat. Tes terukur yang digunakan adalah praduga gaya lama, investigasi Jalur, pemeriksaan koefisien koneksi, Pengujian Jalur dan pengujian spekulasi menggunakan tes (setengah jalan) t dan tes f (sinkron). Hasil eksplorasi yang memukau menunjukkan bahwa Penilaian Kinerja Karyawan, Motivasi dan Produktivitas di PT Agronesia Saripetojo Bandung dipandang sangat besar. Sementara efek samping dari eksplorasi verifikatif memahami bahwa Penilaian Kinerja dan Motivasi fraksional pada dasarnya mempengaruhi kegunaan pekerja di PT Agronesia Saripetojo Bandung. Bahwa pada saat yang sama Penilaian Kinerja dan Motivasi mempengaruhi kegunaan perwakilan PT Agronesia Saripetojo Bandung dan dari efek samping eksplorasi berapa banyak dampak langsung dan backhanded dapat direalisasikan bahwa penilaian presentasi memberikan kontribusi komitmen yang paling dominan terhadap efisiensi pekerja di PT Agronesia Saripetojo Bandung. \u0000 \u0000 \u0000 \u0000","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122194094","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.7494
Fahsa Urfaini Aghniya, A. Komala
The development of increasingly advanced technology requires business actors to keep up with existing changes. The use of the internet in Indonesia is widely used for the economic field, namely, helping business actors to market their products, provide product information to consumers, and make sales and purchases online. This development affects the growth of the marketplace in Indonesia, consumers are more attracted by the marketplace because it is more practical, can be done anywhere and modern. This research method, using descriptive method. Descriptive research is research conducted to determine the value of independent variables, either one or more (independent) variables without making comparisons, or connecting with other variables. In this study, there were 200 MSME business actors who gave their assessments of the e-commerce marketplace. The results obtained from this research are that the marketplace can provide facilities so that MSME business actors can market their products more broadly globally, can increase sales and facilitate buying and selling transactions to consumers. This study aims to introduce micro, small and medium business actors to several available marketplaces and utilize these marketplaces to expand market access.
{"title":"Lebarkan Sayap Penjualan Melalui Marketplace","authors":"Fahsa Urfaini Aghniya, A. Komala","doi":"10.34010/jemba.v2i1.7494","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.7494","url":null,"abstract":"The development of increasingly advanced technology requires business actors to keep up with existing changes. The use of the internet in Indonesia is widely used for the economic field, namely, helping business actors to market their products, provide product information to consumers, and make sales and purchases online. This development affects the growth of the marketplace in Indonesia, consumers are more attracted by the marketplace because it is more practical, can be done anywhere and modern. This research method, using descriptive method. Descriptive research is research conducted to determine the value of independent variables, either one or more (independent) variables without making comparisons, or connecting with other variables. In this study, there were 200 MSME business actors who gave their assessments of the e-commerce marketplace. The results obtained from this research are that the marketplace can provide facilities so that MSME business actors can market their products more broadly globally, can increase sales and facilitate buying and selling transactions to consumers. This study aims to introduce micro, small and medium business actors to several available marketplaces and utilize these marketplaces to expand market access.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134281619","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.7239
Tanti Nopianti, Ely Suhayati
Tujuan dari penelitian ini adalah untuk mengetahui Investment Opportunity Set (MBVE) dan Capital Expenditure (CAPEX) berpengaruh terhadap Nilai Perusahaan (PBV) Perusahaan Subsektor Telekomunikasi yang terdaftar di BEI 2016-2020. Metode dalam penelitian ini menggunakan deskriptif dan verifikatif. Pengambilan sampel menggunakan pooled data dengan time series dan cross section pada 6 perusahaan di Subsektor Telekomunikasi tahun 2016-2020 sehingga terdapat 30 data. Alat analisis yang digunakan adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan Software SPSS Statistics 20 for Windows. Hasil uji hipotesis menyatakan bahwa secara parsial Investment Opportunity Set berpengaruh sangat besar terhadap nilai perusahaan dan belanja modal berpengaruh tidak signifikan terhadap nilai perusahaan. Artinya secara simultan Investment Opportunity Set dan Capital Expenditure berpengaruh signifikan terhadap Nilai Perusahaan. Dimana jika Set Peluang Investasi dan Pengeluaran meningkat maka Nilai Perusahaan juga akan meningkat dari waktu ke waktu.
{"title":"PERSPEKTIF NILAI PERUSAHAAN DITINJAU DARI ASPEK SET KESEMPATAN INVESTASI (MBVE) DAN PENGELUARAN MODAL (CAPEX)","authors":"Tanti Nopianti, Ely Suhayati","doi":"10.34010/jemba.v2i1.7239","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.7239","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Tujuan dari penelitian ini adalah untuk mengetahui Investment Opportunity Set (MBVE) dan Capital Expenditure (CAPEX) berpengaruh terhadap Nilai Perusahaan (PBV) Perusahaan Subsektor Telekomunikasi yang terdaftar di BEI 2016-2020. Metode dalam penelitian ini menggunakan deskriptif dan verifikatif. Pengambilan sampel menggunakan pooled data dengan time series dan cross section pada 6 perusahaan di Subsektor Telekomunikasi tahun 2016-2020 sehingga terdapat 30 data. Alat analisis yang digunakan adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan Software SPSS Statistics 20 for Windows. Hasil uji hipotesis menyatakan bahwa secara parsial Investment Opportunity Set berpengaruh sangat besar terhadap nilai perusahaan dan belanja modal berpengaruh tidak signifikan terhadap nilai perusahaan. Artinya secara simultan Investment Opportunity Set dan Capital Expenditure berpengaruh signifikan terhadap Nilai Perusahaan. Dimana jika Set Peluang Investasi dan Pengeluaran meningkat maka Nilai Perusahaan juga akan meningkat dari waktu ke waktu. \u0000 \u0000 \u0000 \u0000","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123428422","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.6884
Muhammad Iffan, Srifana Suharlin
The motivation behind the exploration led is to find out the impact of the business area and innovative skills on business achievement at the Coffee Shop in Sumur Bandung District, both partially and simultaneously. There is a population of 39 business actors and obtained 39 respondents using saturated example methods where everyone from the population is examined. The research in this study uses graphs and is certain. Through this strategy will find out the great relationship between factors and produce conclusions from the object being researched. This exploration shows the impact between Business Location and Entrepreneurship Competence on Business Success at Coffee Shops in Bandung Well District, this is shown by T calculating more important than T table and can be resolved there is a positive impact between Area and Business Capability on Business Results at Coffee Shop in Bandung Well District.
{"title":"PENGARUH LOKASI USAHA DAN KOMPETENSI KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA","authors":"Muhammad Iffan, Srifana Suharlin","doi":"10.34010/jemba.v2i1.6884","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.6884","url":null,"abstract":"The motivation behind the exploration led is to find out the impact of the business area and innovative skills on business achievement at the Coffee Shop in Sumur Bandung District, both partially and simultaneously. \u0000There is a population of 39 business actors and obtained 39 respondents using saturated example methods where everyone from the population is examined. The research in this study uses graphs and is certain. Through this strategy will find out the great relationship between factors and produce conclusions from the object being researched. \u0000This exploration shows the impact between Business Location and Entrepreneurship Competence on Business Success at Coffee Shops in Bandung Well District, this is shown by T calculating more important than T table and can be resolved there is a positive impact between Area and Business Capability on Business Results at Coffee Shop in Bandung Well District.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123760559","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.6789
Bisma Galih Nugraha, Trustorini Handayani
Karena banyaknya jenis makanan yang berbeda, persaingan dalam bisnis makanan menjadi semakin ketat, terutama untuk tahu dan tempe. Pusat Tahu dan Tempe Cibuntu Kota Bandung harus mewaspadai persaingan baru yang lebih sengit ini. Untuk dapat bersaing dengan pelaku usaha di luar sentra tahu dan tempe Bandung, pemilik perusahaan atau pelaku sentra tahu dan tempe harus mengambil sikap untuk mengantisipasi kesulitan. Kompetensi perusahaan dan Orientasi kewirausahaan merupakan independen penting dalam Kinerja usaha. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar Kompetensi kewirausahaan dan Orientasi pada kinerja perusahaan berjalan beriringan. Peneliti menggunakan deskriptif dan verifikatif dalam penelitian ini. Unit analisis penelitian ini adalah pemilik bisnis, dan ukuran sampel terdiri dari 158 pemilik perusahaan. Analisis regresi berganda, uji asumsi klasik, analisis korelasi; koefisien determinasi; Uji F dan uji t adalah semua metodologi penelitian yang digunakan untuk mengumpulkan data. Secara khusus, analisis deskriptif digunakan untuk menentukan kategori fairness pada kompetensi kewirausahaan, dengan seperti orientasi dan kinerja berada pada rentang buruk hingga cukup. Jika Kompetensi dan orientasi kewirausahaan dipertimbangkan terpisah, analisis korelasi mengungkapkan hubungan yang signifikan antara keduanya dan arah kinerja usaha. Ada korelasi yang kuat antara Kompetensi kewirausahaan dan kinerja, menurut temuan pengujian hipotesis.
{"title":"PENGARUH KOMPETENSI KEWIRAUSAHAAN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA USAHA PADA SENTRA TAHU DAN TEMPE CIBUNTU KOTA BANDUNG","authors":"Bisma Galih Nugraha, Trustorini Handayani","doi":"10.34010/jemba.v2i1.6789","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.6789","url":null,"abstract":"Karena banyaknya jenis makanan yang berbeda, persaingan dalam bisnis makanan menjadi semakin ketat, terutama untuk tahu dan tempe. Pusat Tahu dan Tempe Cibuntu Kota Bandung harus mewaspadai persaingan baru yang lebih sengit ini. Untuk dapat bersaing dengan pelaku usaha di luar sentra tahu dan tempe Bandung, pemilik perusahaan atau pelaku sentra tahu dan tempe harus mengambil sikap untuk mengantisipasi kesulitan. Kompetensi perusahaan dan Orientasi kewirausahaan merupakan independen penting dalam Kinerja usaha. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar Kompetensi kewirausahaan dan Orientasi pada kinerja perusahaan berjalan beriringan. Peneliti menggunakan deskriptif dan verifikatif dalam penelitian ini. Unit analisis penelitian ini adalah pemilik bisnis, dan ukuran sampel terdiri dari 158 pemilik perusahaan. Analisis regresi berganda, uji asumsi klasik, analisis korelasi; koefisien determinasi; Uji F dan uji t adalah semua metodologi penelitian yang digunakan untuk mengumpulkan data. Secara khusus, analisis deskriptif digunakan untuk menentukan kategori fairness pada kompetensi kewirausahaan, dengan seperti orientasi dan kinerja berada pada rentang buruk hingga cukup. Jika Kompetensi dan orientasi kewirausahaan dipertimbangkan terpisah, analisis korelasi mengungkapkan hubungan yang signifikan antara keduanya dan arah kinerja usaha. Ada korelasi yang kuat antara Kompetensi kewirausahaan dan kinerja, menurut temuan pengujian hipotesis.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131391252","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.7493
Ony Widilestariningtyas, Nadia Ana Sekarini
The study was conducted to determine whether tax planning and company size affect earnings management in manufacturing companies in the food and beverage sector. Earnings management listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The research method used is descriptive and verification methods with a quantitative approach. The population in this study is the food and beverage sub-sector companies. The sampling technique used is purposive sampling technique. The method of data analysis in this study used multiple linear regression analysis which was tested using SPSS 26.0 for Windows software. Based on the research conducted, it can be seen that tax planning has a positive and significant effect on earnings management and firm size has a positive and significant effect on earnings management.
该研究旨在确定税收筹划和公司规模是否会影响食品和饮料行业制造公司的盈余管理。盈余管理于2018年和2019年在印度尼西亚证券交易所(IDX)上市。研究方法采用描述性和验证性方法，并辅以定量方法。本研究的对象是食品和饮料分行业公司。所采用的抽样技术是有目的抽样技术。本研究的数据分析方法采用多元线性回归分析，采用SPSS 26.0 for Windows软件进行检验。通过研究可以看出，税收筹划对盈余管理具有正向显著的影响，企业规模对盈余管理具有正向显著的影响。
{"title":"PENGARUH PERECANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019)","authors":"Ony Widilestariningtyas, Nadia Ana Sekarini","doi":"10.34010/jemba.v2i1.7493","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.7493","url":null,"abstract":"The study was conducted to determine whether tax planning and company size affect earnings management in manufacturing companies in the food and beverage sector. Earnings management listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The research method used is descriptive and verification methods with a quantitative approach. The population in this study is the food and beverage sub-sector companies. The sampling technique used is purposive sampling technique. The method of data analysis in this study used multiple linear regression analysis which was tested using SPSS 26.0 for Windows software. Based on the research conducted, it can be seen that tax planning has a positive and significant effect on earnings management and firm size has a positive and significant effect on earnings management.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124539215","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.6842
Isniar Budiarti, L. Pratama
The purpose of this study was to determine the effect of self-control variables, organizational commitment, cyberloafing behavior on employee performance. The method used is qualitative and quantitative using a simple random sample, and the selected population is an employee of one of the e-Logistics Business Services in Bandung. The sample of 72 employees was obtained through observation, interviews and distributing questionnaires that have gone through the process of testing and testing the validity, reliability of the instrument. The data from filling out the questionnaire was then analyzed using multiple linear regression analysis techniques with the help of the IBM SPSS 2 Software program. The results of this study indicate that locus of control has a positive and significant effect on employee performance, organizational commitment has a positive and significant effect on employee performance. Cyberloafing behavior has a positive and significant effect on employee performance, which in this case is the performance of employees of e-Logistics Business Services in Bandung, so it can be stated that the hypothesis in this study is proven.
{"title":"PENGENDALIAN DIRI, KOMITMEN ORGANISASIONAL DAN PERILAKU CYBERLOAFING TERHADAP KINERJA KARYAWAN (Studi pada Jasa e-Logistik Bisnis di Bandung)","authors":"Isniar Budiarti, L. Pratama","doi":"10.34010/jemba.v2i1.6842","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.6842","url":null,"abstract":"The purpose of this study was to determine the effect of self-control variables, organizational commitment, cyberloafing behavior on employee performance. The method used is qualitative and quantitative using a simple random sample, and the selected population is an employee of one of the e-Logistics Business Services in Bandung. The sample of 72 employees was obtained through observation, interviews and distributing questionnaires that have gone through the process of testing and testing the validity, reliability of the instrument. The data from filling out the questionnaire was then analyzed using multiple linear regression analysis techniques with the help of the IBM SPSS 2 Software program. The results of this study indicate that locus of control has a positive and significant effect on employee performance, organizational commitment has a positive and significant effect on employee performance. Cyberloafing behavior has a positive and significant effect on employee performance, which in this case is the performance of employees of e-Logistics Business Services in Bandung, so it can be stated that the hypothesis in this study is proven.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128572262","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}
Pub Date : 2022-07-03DOI: 10.34010/jemba.v2i1.6813
Septian Cahya Aji, Linna Ismawati
Pemeriksaan ini diharapkan dapat memutuskan Dampak Produktivitas (ROA), Capital Design (DER), dan Likuiditas (CR) terhadap Biaya Saham di Organisasi Keuangan yang tercatat di BEI pada tahun 2016-2020. Terdapat perbedaan hasil dari peneliti-peneliti terdahulu sehingga dibutuhkan penyegaran hasil yang terjadi pada perkembangan saat ini. mengakibatkan banyaknya selisih pendapat perihal hasil antara teori dan fakta di lapangan yang memberi dampak pada naik turunnya Harga Saham. Data berasal dari Laporan Keuangan Tahunan Periode 2016-2020. Teknik mendalam menggunakan berbagai kekambuhan langsung, tes kecurigaan gaya lama, tes koefisien koneksi, tes koefisien jaminan, dan tes spekulasi dengan alat uji memakai Software SPSS versi 20. Menggunakan Sampel sebanyak 6 perusahaan. Hasil Uji hipotesis menunjukkan Profitabilitas (ROA) dampak yang agak pasti dan besar pada Biaya Saham, Konstruksi Modal (DER) sampai tingkat tertentu berdampak negatif dan luar biasa pada Nilai Saham, Likuiditas (CR) sampai batas tertentu dampak positif dan tidak penting pada biaya saham Variabel berbicara umum sementara mempengaruhi biaya saham.
{"title":"PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020","authors":"Septian Cahya Aji, Linna Ismawati","doi":"10.34010/jemba.v2i1.6813","DOIUrl":"https://doi.org/10.34010/jemba.v2i1.6813","url":null,"abstract":"Pemeriksaan ini diharapkan dapat memutuskan Dampak Produktivitas (ROA), Capital Design (DER), dan Likuiditas (CR) terhadap Biaya Saham di Organisasi Keuangan yang tercatat di BEI pada tahun 2016-2020. Terdapat perbedaan hasil dari peneliti-peneliti terdahulu sehingga dibutuhkan penyegaran hasil yang terjadi pada perkembangan saat ini. mengakibatkan banyaknya selisih pendapat perihal hasil antara teori dan fakta di lapangan yang memberi dampak pada naik turunnya Harga Saham. Data berasal dari Laporan Keuangan Tahunan Periode 2016-2020. Teknik mendalam menggunakan berbagai kekambuhan langsung, tes kecurigaan gaya lama, tes koefisien koneksi, tes koefisien jaminan, dan tes spekulasi dengan alat uji memakai Software SPSS versi 20. Menggunakan Sampel sebanyak 6 perusahaan. Hasil Uji hipotesis menunjukkan Profitabilitas (ROA) dampak yang agak pasti dan besar pada Biaya Saham, Konstruksi Modal (DER) sampai tingkat tertentu berdampak negatif dan luar biasa pada Nilai Saham, Likuiditas (CR) sampai batas tertentu dampak positif dan tidak penting pada biaya saham Variabel berbicara umum sementara mempengaruhi biaya saham.","PeriodicalId":133421,"journal":{"name":"Journal of Economics, Management, Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133576643","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}
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