Pub Date : 2024-01-12DOI: 10.35912/rambis.v3i2.2188
Muhammad Rifqi Harish, Siti Amaroh
Purpose: The study is intended to empirically examine the fundamental factors of micro companies in influencing stock price volatility in the Jakarta Islamic Index 70 From the period 2019-2023. The form of Islamic stock market reaction in the Jakarta Islamic Index 70 is shown by fluctuations resulting in stock price volatility events in the 2019-2020 period. Through this research, the fundamental factors taken, namely the distribution of company dividends, the growth of company assets, and the volume of stock trading in stocks in JII70 for the 2019-2020 period. Research Methodology: With data from the Indonesian stock exchange from 2019 to 2022, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 18 businesses that fit the bill. Results: The findings results of the study, which was conducted on 18 companies listed on the Jakarta Islamic Index 70 during the 2019-2022 period, showed that stock price volatility was influenced by variable dividend payout ratios with a significant value of 0.048, stock trading volume was also influential with a significant value of 0.041, and was not influenced by asset growth variables. Limitation: Some scientific limitations in this study, that this analysis only includes 3 independent variables whose capacity to explain the dependent variable is still somewhat limited. The companies listed in the Jakarta Islamic Index are 70, producing a small research sample and the research period is still relatively short. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about fluctuations, and stock price volatility can also utilize this research's findings as knowledge.
{"title":"Pengaruh Dividen, Pertumbuhan Aset, dan Volume Perdagangan terhadap Volalitas Harga Saham JII70","authors":"Muhammad Rifqi Harish, Siti Amaroh","doi":"10.35912/rambis.v3i2.2188","DOIUrl":"https://doi.org/10.35912/rambis.v3i2.2188","url":null,"abstract":"Purpose: The study is intended to empirically examine the fundamental factors of micro companies in influencing stock price volatility in the Jakarta Islamic Index 70 From the period 2019-2023. The form of Islamic stock market reaction in the Jakarta Islamic Index 70 is shown by fluctuations resulting in stock price volatility events in the 2019-2020 period. Through this research, the fundamental factors taken, namely the distribution of company dividends, the growth of company assets, and the volume of stock trading in stocks in JII70 for the 2019-2020 period.\u0000Research Methodology: With data from the Indonesian stock exchange from 2019 to 2022, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 18 businesses that fit the bill.\u0000Results: The findings results of the study, which was conducted on 18 companies listed on the Jakarta Islamic Index 70 during the 2019-2022 period, showed that stock price volatility was influenced by variable dividend payout ratios with a significant value of 0.048, stock trading volume was also influential with a significant value of 0.041, and was not influenced by asset growth variables.\u0000Limitation: Some scientific limitations in this study, that this analysis only includes 3 independent variables whose capacity to explain the dependent variable is still somewhat limited. The companies listed in the Jakarta Islamic Index are 70, producing a small research sample and the research period is still relatively short.\u0000Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about fluctuations, and stock price volatility can also utilize this research's findings as knowledge.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139624356","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 : 2023-06-20DOI: 10.35912/rambis.v3i1.2357
Fatma Oktarendah, Metha Aditya Putri
Purpose: This study aims to determine and evaluate the performance of employees at CV. Lembaga located in Palembang, South Sumatra. Methodology: During the research process and data collection, it was carried out using a questionnaire which was distributed to 22 respondents, who were employees of CV. Lembaga itself. By using descriptive analysis method. Questionnaires were analyzed with multiple linear regression analysis. Results: The results showed that the work environment has a partial and significant positive effect on performance and work motivation has a positive and significant effect on performance. Simultaneously the work environment and work motivation have a positive and significant effect on performance. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contributions: Hopefully for future researchers to convey the variables of job satisfaction, leadership style and work stress.
{"title":"Analisis Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan CV. Lembaga Palembang","authors":"Fatma Oktarendah, Metha Aditya Putri","doi":"10.35912/rambis.v3i1.2357","DOIUrl":"https://doi.org/10.35912/rambis.v3i1.2357","url":null,"abstract":"Purpose: This study aims to determine and evaluate the performance of employees at CV. Lembaga located in Palembang, South Sumatra. Methodology: During the research process and data collection, it was carried out using a questionnaire which was distributed to 22 respondents, who were employees of CV. Lembaga itself. By using descriptive analysis method. Questionnaires were analyzed with multiple linear regression analysis. Results: The results showed that the work environment has a partial and significant positive effect on performance and work motivation has a positive and significant effect on performance. Simultaneously the work environment and work motivation have a positive and significant effect on performance. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contributions: Hopefully for future researchers to convey the variables of job satisfaction, leadership style and work stress.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124711933","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 : 2023-06-20DOI: 10.35912/rambis.v3i1.2219
Lawe Anasta, Vidia Ambarwati
Purpose: Purpose: This study aims to prove, analyze, and determine how to compare the financial performance of the Regional Governments of the Regency and City of Serang for 2017-2021. Methodology/Approach: This study used secondary data by taking data from the BPK Central Office. Results of the 2017-2021 Regional Government Financial Reports for Serang Regency and City with a total of 10 Financial Statements for each local government. The sampling in this study used the Financial Statements of the Regional Government of the Regency and City of Serang. Data were analyzed using a Financial Ratio analysis. Results/findings: The results of the study show that the financial ratios used to measure the financial performance of the Regional Government of the Regency and City of Serang, with a comparison to the Regency of Serang and the City of Serang which have differences in terms of Financial Ratios and can be measured by Financial Ratio Analysis so that you can find out the performance of the Regional Government of Serang Regency and Serang City, the results of this study Serang Regency and Serang City have quite good performance in terms of their Financial Statements.
{"title":"Menganalisis Program Kinerja pada Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota Serang : Studi Kabupaten dan Kota Serang 2017-2021","authors":"Lawe Anasta, Vidia Ambarwati","doi":"10.35912/rambis.v3i1.2219","DOIUrl":"https://doi.org/10.35912/rambis.v3i1.2219","url":null,"abstract":"Purpose: Purpose: This study aims to prove, analyze, and determine how to compare the financial performance of the Regional Governments of the Regency and City of Serang for 2017-2021. Methodology/Approach: This study used secondary data by taking data from the BPK Central Office. Results of the 2017-2021 Regional Government Financial Reports for Serang Regency and City with a total of 10 Financial Statements for each local government. The sampling in this study used the Financial Statements of the Regional Government of the Regency and City of Serang. Data were analyzed using a Financial Ratio analysis. Results/findings: The results of the study show that the financial ratios used to measure the financial performance of the Regional Government of the Regency and City of Serang, with a comparison to the Regency of Serang and the City of Serang which have differences in terms of Financial Ratios and can be measured by Financial Ratio Analysis so that you can find out the performance of the Regional Government of Serang Regency and Serang City, the results of this study Serang Regency and Serang City have quite good performance in terms of their Financial Statements.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121186812","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 : 2023-06-20DOI: 10.35912/rambis.v3i1.2006
Wiwin Juliyanti
Purpose: Using a quantitative approach at the explanatory level, this research paper aims to examine the effect of the Regional Government Financial Report Disclosure variable on Public Accountability variables. Methodology/approach: The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data Results/findings: The results of hypothesis testing using the EViews 9 data processing software provide findings that Disclosure of LKPD (Y) also has a direct effect on Public Accountability. Limitations: The measurement of the Public Accountability variable in this study is based only on audit opinions reported by the Supreme Audit Agency or BPK RI, due to time constraints, this study eliminates the measurement on the weak aspects of the LKPD internal control system as measured by the number of SPI cases and non-compliance with statutory provisions. LKPD invitations as measured by the total cases of non-compliance . Contribution: The implications of these findings explain that disclosure of financial statements can reduce information asymmetry between agents and principals through the publication of financial reports that disclose relevant information. In addition, the research results can become criticism and suggestions for the government as regulators and decision makers in formulating policies related to transparency to the public.
{"title":"Akuntabilitas Publik dan Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia","authors":"Wiwin Juliyanti","doi":"10.35912/rambis.v3i1.2006","DOIUrl":"https://doi.org/10.35912/rambis.v3i1.2006","url":null,"abstract":"Purpose: Using a quantitative approach at the explanatory level, this research paper aims to examine the effect of the Regional Government Financial Report Disclosure variable on Public Accountability variables. Methodology/approach: The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data Results/findings: The results of hypothesis testing using the EViews 9 data processing software provide findings that Disclosure of LKPD (Y) also has a direct effect on Public Accountability. Limitations: The measurement of the Public Accountability variable in this study is based only on audit opinions reported by the Supreme Audit Agency or BPK RI, due to time constraints, this study eliminates the measurement on the weak aspects of the LKPD internal control system as measured by the number of SPI cases and non-compliance with statutory provisions. LKPD invitations as measured by the total cases of non-compliance . Contribution: The implications of these findings explain that disclosure of financial statements can reduce information asymmetry between agents and principals through the publication of financial reports that disclose relevant information. In addition, the research results can become criticism and suggestions for the government as regulators and decision makers in formulating policies related to transparency to the public.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123262376","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}
Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020.Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020. Methodology/Approach: The analysis in this study was performed using panel data, which are a combination of cross-sectional and time-series data. Results/findings: According to the national development mission, which calls for the realization of an independent, prosperous, and united society based on Pancasila and the 1945 Constitution, economic growth is a strategy for improving the nation's standard of living. Involving local governments' use of natural resources and initiatives to increase products per capita. LGR is regional income that indicates a region's degree of independence. The presence of the LGR enhances the capacity of the region to explore and exploit its resources. Own-source revenue is negatively affected by the inflation rate, as demonstrated in this study. Meanwhile, the rate of investment growth has a positive impact on local revenue. Local revenue is positively impacted by both inflation and the investment growth rate simultaneously.
{"title":"Pengaruh Tingkat Inflasi dan Laju Pertumbuhan Investasi terhadap Pendapatan Asli Daerah pada Kabupaten di Sumatera Selatan Tahun 2018-2020","authors":"Sukmini Hartati, Indriani Indah Astuti, Indah Mellynna","doi":"10.35912/rambis.v3i1.2220","DOIUrl":"https://doi.org/10.35912/rambis.v3i1.2220","url":null,"abstract":"Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020.Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020. Methodology/Approach: The analysis in this study was performed using panel data, which are a combination of cross-sectional and time-series data. Results/findings: According to the national development mission, which calls for the realization of an independent, prosperous, and united society based on Pancasila and the 1945 Constitution, economic growth is a strategy for improving the nation's standard of living. Involving local governments' use of natural resources and initiatives to increase products per capita. LGR is regional income that indicates a region's degree of independence. The presence of the LGR enhances the capacity of the region to explore and exploit its resources. Own-source revenue is negatively affected by the inflation rate, as demonstrated in this study. Meanwhile, the rate of investment growth has a positive impact on local revenue. Local revenue is positively impacted by both inflation and the investment growth rate simultaneously.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"271 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126639158","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 : 2023-06-20DOI: 10.35912/rambis.v3i1.2041
Desty Riyani, Indah Rizki Maulia
Purpose: The aim of this research is to find out whether there is a significant impact of anxiety and work environment on employee job satisfaction during the Covid-19 pandemic. Methodology/approach: This study uses a quantitative correlational approach using statistical techniques of multiple linear regression analysis with SPSS for Windows 25.0. Data collected using a questionnaire containing statements presented in the form of a Likert scale. The sampling technique used is saturated sampling technique with a total of fifty respondents who are employees of PT Inovasi Kemasan Digital Indonesia. Results/findings: The results of data processing show that anxiety and the work environment together have a significant impact on job satisfaction. With a coefficient of determination of 0.202, it can be said that 16.8% of the employee job satisfaction variable at PT Inovasi Kemasan Digital Indonesia can be explained by the anxiety and work environment , while the remaining 83.2% is explained by other variables. Limitations: This research was conducted during the Covid-19 pandemic where special conditions occurred, with the presence of a virus that endangered lives and caused anxiety in the community, including workers. This study only analyzes anxiety, work environment and job satisfaction. Contribution: The results of this study can be useful for management science and management practitioners as a reference source of information regarding the impact of anxiety and the work environment on employee job satisfaction during a pandemic crisis.
目的:本研究的目的是了解在新冠肺炎大流行期间，焦虑和工作环境对员工工作满意度是否存在显著影响。方法/方法:本研究采用定量相关方法，使用SPSS for Windows 25.0的多元线性回归分析的统计技术。使用问卷收集数据，其中包含以李克特量表形式呈现的陈述。使用的抽样技术是饱和抽样技术，共有50名受访者是PT Inovasi Kemasan Digital Indonesia的员工。结果/发现:数据处理结果显示，焦虑和工作环境共同对工作满意度有显著影响。在决定系数为0.202的情况下，可以说PT Inovasi Kemasan Digital Indonesia的员工工作满意度变量中有16.8%可以用焦虑和工作环境来解释，剩下的83.2%可以用其他变量来解释。局限性:本研究是在Covid-19大流行期间进行的，当时发生了特殊情况，存在危及生命并在社区(包括工人)中引起焦虑的病毒。本研究只分析了焦虑、工作环境和工作满意度。贡献:本研究的结果可以为管理科学和管理从业者提供有用的参考信息来源，以了解在大流行危机期间焦虑和工作环境对员工工作满意度的影响。
{"title":"Dampak Kecemasan dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan pada Masa Pandemik Covid-19","authors":"Desty Riyani, Indah Rizki Maulia","doi":"10.35912/rambis.v3i1.2041","DOIUrl":"https://doi.org/10.35912/rambis.v3i1.2041","url":null,"abstract":"Purpose: The aim of this research is to find out whether there is a significant impact of anxiety and work environment on employee job satisfaction during the Covid-19 pandemic. Methodology/approach: This study uses a quantitative correlational approach using statistical techniques of multiple linear regression analysis with SPSS for Windows 25.0. Data collected using a questionnaire containing statements presented in the form of a Likert scale. The sampling technique used is saturated sampling technique with a total of fifty respondents who are employees of PT Inovasi Kemasan Digital Indonesia. Results/findings: The results of data processing show that anxiety and the work environment together have a significant impact on job satisfaction. With a coefficient of determination of 0.202, it can be said that 16.8% of the employee job satisfaction variable at PT Inovasi Kemasan Digital Indonesia can be explained by the anxiety and work environment , while the remaining 83.2% is explained by other variables. Limitations: This research was conducted during the Covid-19 pandemic where special conditions occurred, with the presence of a virus that endangered lives and caused anxiety in the community, including workers. This study only analyzes anxiety, work environment and job satisfaction. Contribution: The results of this study can be useful for management science and management practitioners as a reference source of information regarding the impact of anxiety and the work environment on employee job satisfaction during a pandemic crisis.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122307960","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 : 2023-06-20DOI: 10.35912/rambis.v3i1.2222
Nona Jane Onoyi, E. Kurniawati, One Yantri, Diana Titik Windayati
Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
{"title":"Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing","authors":"Nona Jane Onoyi, E. Kurniawati, One Yantri, Diana Titik Windayati","doi":"10.35912/rambis.v3i1.2222","DOIUrl":"https://doi.org/10.35912/rambis.v3i1.2222","url":null,"abstract":"Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127950274","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 : 2022-12-02DOI: 10.35912/rambis.v2i2.1544
Wiwi Widyas Hasti, M. Maryani, Arif Makshun
Abstract: Purpose: This study aims to determine the effect of leverage, capital structure and company size on the financial performance of mining sector companies listed on the Indonesian stock exchange during the Covid-19 pandemic. Methodology: The sampling method used was a purposive sampling technique with a sample of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the co-19 pandemic. The analytical tool used in this study is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study indicate that leverage has a negative effect on financial rformance, capital structure has no effect on financial performance, and firm size has no effect on financial performance. Limitations: This study only uses three independent variables while there are many other an be used to influence financial performance. Contribution: This research is expected to be able to contribute to the development of accounting theory and become a reference source for further research related to accounting. Keywords: 1. The influence of leverage 2. capital structure 3. company size on financial performance
摘要:目的:本研究旨在确定新冠疫情期间杠杆、资本结构和公司规模对印尼证券交易所上市矿业公司财务绩效的影响。方法:使用的抽样方法是一种有目的的抽样技术，抽样对象是在covid -19大流行期间在印度尼西亚证券交易所(IDX)上市的矿业部门公司。本研究使用的分析工具为多元线性回归分析。数据分析采用SPSS version 22。结果:本研究结果表明，杠杆对财务绩效有负向影响，资本结构对财务绩效没有影响，企业规模对财务绩效没有影响。局限性:本研究仅使用了三个自变量，而还有许多其他变量可以用来影响财务绩效。贡献:本研究可望对会计理论的发展有所贡献，并成为进一步会计相关研究的参考来源。关键词:1。杠杆的影响2。资本结构公司规模对财务业绩的影响
{"title":"Pengaruh Leverage, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan","authors":"Wiwi Widyas Hasti, M. Maryani, Arif Makshun","doi":"10.35912/rambis.v2i2.1544","DOIUrl":"https://doi.org/10.35912/rambis.v2i2.1544","url":null,"abstract":"Abstract: Purpose: This study aims to determine the effect of leverage, capital structure and company size on the financial performance of mining sector companies listed on the Indonesian stock exchange during the Covid-19 pandemic. Methodology: The sampling method used was a purposive sampling technique with a sample of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the co-19 pandemic. The analytical tool used in this study is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study indicate that leverage has a negative effect on financial rformance, capital structure has no effect on financial performance, and firm size has no effect on financial performance. Limitations: This study only uses three independent variables while there are many other an be used to influence financial performance. Contribution: This research is expected to be able to contribute to the development of accounting theory and become a reference source for further research related to accounting. Keywords: 1. The influence of leverage 2. capital structure 3. company size on financial performance","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"250 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132064367","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 : 2022-12-01DOI: 10.35912/rambis.v2i2.1503
Y. Wulandari, M. Arif
Abstract: Purpose: This study aims to determine the effect of the Gender Development Index, Women's Life Expectancy and Average Length of Schooling for Women on the Gross Regional Domestic Product (GRDP) in the Regency/City of Bali Province in 2014-2020. This research is a quantitative research with documentation data collection method. The type of quantitative data in this study is in the form of secondary data obtained from the Central Statistics Agency (BPS). Methodology: The method used in this research is descriptive quantitative using panel data regression analysis in the Eviews 10 application. The most appropriate approach to determine the effect of the independent variable on the dependent variable is the Random Effect Model (REM). Results: Based on the effect validity test or t test, it is explained that the variable life expectancy of women (AHH) and the average length of schooling for women (RLS) affect the GRDP of the Regency/City of Bali Province in 2014-2020, while the Gender Development Index (IPG) variable does not. affect the GRDP of the Regency / City of Bali Province in 2014-2020. The government can provide more space for the equal contribution of men and women in the economic, social, educational and political fields. The government also needs to allocate the state budget to achieve gender equality so that men and women have equal access, participation and benefits in promoting development. The limitation of this study lies in the IPG which has no influence on the GRDP of the Province of Bali. While on the other hand, patrilineal culture is still very strong in Bali. The possible predictors of IPG still need to be studied further to be studied so that more comprehensive dimensions of IPG can be obtained. Contribution: The expected contribution in this research is that it can be used as consideration for policy makers in determining the right policies, especially those related to increasing the role of women for economic development in the Regency / City of Bali Province. For researchers and literature, the results of this study are expected to be reference material or literature and reading material on the role of women in economic development. Keywords: 1. PDRB 2. IPG 3. Angka Harapan Hidup Perempuan 4. Rata-Rata Lama Sekolah Perempuan
摘要:目的:研究2014-2020年巴厘省性别发展指数、女性预期寿命和女性平均受教育年限对地区生产总值(GRDP)的影响。本研究采用文献资料收集法进行定量研究。本研究的定量数据类型采用从中央统计局(BPS)获得的二手数据的形式。研究方法:本研究采用的方法是描述性定量，在Eviews 10应用程序中使用面板数据回归分析。确定自变量对因变量影响的最合适的方法是随机效应模型(REM)。结果:通过效应效度检验或t检验，解释了女性预期寿命(AHH)和女性平均受教育年限(RLS)变量对2014-2020年巴厘省县/市的GRDP有影响，而性别发展指数(IPG)变量没有影响。影响巴厘省县/市2014-2020年的生产总值。政府可以为男女在经济、社会、教育和政治领域的平等贡献提供更多的空间。政府还需要分配国家预算来实现性别平等，使男性和女性在促进发展方面有平等的机会、参与和利益。本研究的局限性在于IPG对巴厘省的GRDP没有影响。而另一方面，父系文化在巴厘岛仍然非常强大。IPG的可能预测因素仍需进一步研究，以获得更全面的IPG维度。贡献:本研究的预期贡献是，它可以作为决策者在确定正确政策时的考虑因素，特别是那些与增加妇女在巴厘省摄政/市经济发展中的作用有关的政策。对于研究人员和文献来说，这项研究的结果有望成为关于妇女在经济发展中的作用的参考材料或文献和阅读材料。关键词:1。PDRB 2。IPG 3。4.希望之党。Rata-Rata Lama Sekolah Perempuan
{"title":"Pembangunan Ekonomi Provinsi Bali Periode 2014-2020 Berdasarkan Peran Perempuan terhadap PDRB","authors":"Y. Wulandari, M. Arif","doi":"10.35912/rambis.v2i2.1503","DOIUrl":"https://doi.org/10.35912/rambis.v2i2.1503","url":null,"abstract":"Abstract: Purpose: This study aims to determine the effect of the Gender Development Index, Women's Life Expectancy and Average Length of Schooling for Women on the Gross Regional Domestic Product (GRDP) in the Regency/City of Bali Province in 2014-2020. This research is a quantitative research with documentation data collection method. The type of quantitative data in this study is in the form of secondary data obtained from the Central Statistics Agency (BPS). Methodology: The method used in this research is descriptive quantitative using panel data regression analysis in the Eviews 10 application. The most appropriate approach to determine the effect of the independent variable on the dependent variable is the Random Effect Model (REM). Results: Based on the effect validity test or t test, it is explained that the variable life expectancy of women (AHH) and the average length of schooling for women (RLS) affect the GRDP of the Regency/City of Bali Province in 2014-2020, while the Gender Development Index (IPG) variable does not. affect the GRDP of the Regency / City of Bali Province in 2014-2020. The government can provide more space for the equal contribution of men and women in the economic, social, educational and political fields. The government also needs to allocate the state budget to achieve gender equality so that men and women have equal access, participation and benefits in promoting development. The limitation of this study lies in the IPG which has no influence on the GRDP of the Province of Bali. While on the other hand, patrilineal culture is still very strong in Bali. The possible predictors of IPG still need to be studied further to be studied so that more comprehensive dimensions of IPG can be obtained. Contribution: The expected contribution in this research is that it can be used as consideration for policy makers in determining the right policies, especially those related to increasing the role of women for economic development in the Regency / City of Bali Province. For researchers and literature, the results of this study are expected to be reference material or literature and reading material on the role of women in economic development. Keywords: 1. PDRB 2. IPG 3. Angka Harapan Hidup Perempuan 4. Rata-Rata Lama Sekolah Perempuan","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"212 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114594516","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 : 2022-12-01DOI: 10.35912/rambis.v2i2.1501
Sipa Paujiah, Aripin Ahmad, Mutiasari Nur Wulan
Abstract: Purpose: The purpose of this study was to determine purchasing decisions on the GoFood application as measured by two aspects, namely product photos and customer ratings. This research can help food and beverage sellers, especially restaurants, as GoFood partners, display attractive product photos to influence consumers' purchasing decisions. Research methodology: This research is quantitative research with a survey method through an online questionnaire. The sampling technique used was purposive sampling, where the respondents were consumers who had bought food and beverages on the GoFood application, as many as 101 respondents. The analysis technique in this study is an analysis of the characteristics of the respondents; validity and reliability test; classical assumption test; correlation coefficient test (r); coefficient of determination test (R2); F test; and t test. Results: The results of the study simultaneously show that the product photo (X1) and customer rating (X2) variables simultaneously affect purchasing decisions through the GoFood application. The product photo (X1) and customer rating (X2) variables on purchasing decisions indicate that the better the product photos displayed, the greater the purchasing decisions made by consumers on the GoFood application. Limitations: Researchers only focus on the GoFood application, while there are still many other food and beverage service provider applications and the number of respondents is still very low to describe the actual situation. Contribution: enriching knowledge in the field of digital marketing, specifically about the effect of product photos and customer ratings on purchasing decisions. Keywords: 1. Product Photos 2. Customer Ratings 3. Purchase Decisions
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