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PENGARUH PEMBERIAN KREDIT, SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA UMKM 小额信贷、会计信息系统和人力资源绩效的影响
Pub Date : 2022-04-11 DOI: 10.37303/embeji.v8i1.150
Venselina Walu Ate, R. Ratnawati, Muhamad Taufiq Noor Rokhman
This study aims to examine the effect of credit providers, accounting information systems and human resource competencies on the performance of MSMEs. In this study, the dependent variable and the independent variable were used, and the data sources in this study used primary and secondary data. This research uses descriptive analysis method, data instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing. This research was conducted on the owners of Dinoyo Ceramic SMEs in Malang City. The sampling technique in this study uses the census method or complete enumeration, that is, if all members of the population become the sample, so the sample in this study is 32 SMEs. Based on the test results, it can be concluded that the provision of credit has an effect on the performance of MSMEs. Accounting Information System has an effect on MSME Performance. And Human Resource Competence has an effect on the performance of MSMEs.
本研究旨在探讨信贷提供者、会计资讯系统和人力资源能力对中小微企业绩效的影响。本研究采用因变量和自变量,数据来源采用一手数据和二手数据。本研究采用描述性分析方法、数据仪器检验、经典假设检验、多元线性回归分析和假设检验。本研究以玛琅市迪诺欧陶瓷中小企业业主为研究对象。本研究的抽样技术采用普查法或完全枚举法,即如果所有人口成员都成为样本,那么本研究的样本为32家中小企业。根据测试结果,可以得出信贷提供对中小微企业绩效有影响的结论。会计信息系统对中小微企业绩效的影响。人力资源胜任力对中小微企业绩效有影响。
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引用次数: 0
PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN TERHADAP KINERJA TENAGA PENDIDIK SMPN 21 DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI 透明度和财务管理对SMPN 21教育工作者绩效的影响,其领导方式为变量
Pub Date : 2022-04-09 DOI: 10.37303/embeji.v8i1.152
Bambang Suwaji, Yayuk Ngesti Rahayu, R. Ratnawati
This study aims to evaluate the effect of financial management transparency and accountability on the performance of education personnel with leadership style as a moderating variable at 21 SMPN 21 Kota Malang. The population in this study amounted to 50 people with a sampling technique using saturated samples where all populations were sampled. The results of this study indicate that financial management transparency affects the performance of education personnel, financial management accountability affects the performance of education personnel, leadership style affects the performance of education personnel and transparency on the performance of educators through mediation of financial management accountability at State SMPN 21 Kota Malang. Meanwhile, leadership style can moderate the relationship between transparency on the performance of education personnel, leadership style can moderate the relationship between accountability to the performance of education personnel, and leadership style can moderate the relationship between transparency through mediating accountability on the performance of education personnel at SMPN 21 Kota Malang.
本研究旨在以领导风格为调节变量,评估财务管理透明度和问责制对21 SMPN 21 Kota Malang教育人员绩效的影响。本研究的人口总数为50人,采用饱和样本抽样技术,对所有人口进行抽样。本研究结果表明,财务管理透明度影响教育人员绩效,财务管理问责制影响教育人员绩效,领导风格影响教育人员绩效,透明度影响教育工作者绩效,通过州SMPN 21 Kota Malang财务管理问责制的中介。同时,领导风格可以调节透明度对教育人员绩效的关系,领导风格可以调节问责制对教育人员绩效的关系,领导风格可以通过中介问责制对SMPN 21 Kota Malang教育人员绩效的调节透明度之间的关系。
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引用次数: 0
PENGARUH RASIO PROFITABILITAS (RETURN ON ASSET DAN RETURN ON EQUITY) HARGA SAHAM PERBANKAN YANG TERDAFTAR PADA LQ45 LQ45上注册的银行股价回报率与资产回报率的影响
Pub Date : 2022-04-05 DOI: 10.37303/embeji.v8i1.135
A. wuwur, I. Claudia, U. Kulsum
This study assesses financial performance in the short term by using liquidity ratios and profitability ratios. The liquidity ratio describes the company's ability to pay its financial obligations that must be met immediately, which consists of the Current Ratio and Quick Ratio. The profitability ratio is used to measure the company's ability to generate profits in the form of ROA and ROE. The company will try to maximize the value of its shares which is indicated by its share price. This study aims to analyze how much influence the profitability ratios, namely ROA and ROE, on the stock prices of the banking sector included in the LQ45 list. This type of research is a review article by taking research that has been done previously.
本研究通过使用流动性比率和盈利能力比率来评估短期财务绩效。流动比率描述了公司支付必须立即偿还的财务债务的能力,它由流动比率和速动比率组成。利润率是用来衡量公司产生利润的能力,以ROA和ROE的形式表示。该公司将努力使其股票价值最大化,这是由其股价所表明的。本研究旨在分析盈利能力比率(即ROA和ROE)对LQ45名单中银行板块股价的影响程度。这种类型的研究是一篇回顾文章,通过研究已经做了以前。
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引用次数: 0
PENGARUH PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN PADA PT GOLDEN LEAVES JAYA ABADI 管理控制对员工绩效的影响
Pub Date : 2022-04-05 DOI: 10.37303/embeji.v8i1.147
Made Iska Aprilita Wardani, Tasnim Nikmatullah Realita, Yudhi Anggoro
Management control is a company activity that is the last bastion to ensure that all components of the company work according to predetermined standards. This assurance needs to be obtained as part of the efforts of the Management and the company to provide the best results to consumers. Success in the control process, in several studies will have an impact on various aspects of company activities such as achieving efficiency and effectiveness in the production process. By using a quantitative approach, involving employees of the production department as respondents, this study attempts to find a correlation between management control and employee performance.
管理控制是一项公司活动,是确保公司所有组成部分按照预定标准工作的最后堡垒。这种保证需要作为管理层和公司努力的一部分来获得,以向消费者提供最佳结果。在控制过程中取得成功,在几项研究中将对公司活动的各个方面产生影响,例如在生产过程中实现效率和有效性。本研究采用定量方法,涉及生产部门的员工作为调查对象,试图找到管理控制与员工绩效之间的相关性。
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引用次数: 0
MEMBANGUN BRAND IMAGE SEBAGAI PENGELUARAN PRODUKTIF UNTUK BISNIS BERKELANJUTAN INDUSTRI KREATIF DI KOTA MALANG 建立品牌形象是马郎市可持续创意产业的一种生产支出
Pub Date : 2022-04-05 DOI: 10.37303/embeji.v8i1.148
Nur Laily Hawa E, Novy Karmelita Indrawati
Empowering the creative industry is one of the strategies of the Indonesian Ministry of Trade as an effort to strengthen the national economy. The creative industry, which is dominated by small and medium enterprises, is an industrial sector that is more resistant to various economic crises. As evidenced by various economic crises and the last one being the economic crisis due to the Covid-19 pandemic, the creative industry as part of small and medium enterprises has become an industry that is quick to adjust to the existing situation compared to large-scale industries. In general, the creative industry sector also has a significant economic contribution to the Indonesian economy which can create a positive business climate, strengthen the image and identity of the Indonesian nation. One of the efforts to increase product competitiveness is through brand image. Building a brand image cannot be done instantly, it is necessary to sacrifice resources so that the product has a special identity that will maintain the competitiveness of the product. Through case study qualitative research methods, this research aims to build a brand image in the creative economy industry as a form of investment that can maintain business continuity. The creative industry needs to position the brand as a valuable asset that can provide benefits in the future. Through in-depth interviews with creative industry players, the factors needed to build a brand image in helping business continuity in terms of increasing company sales are obtained. This research is expected to provide practical benefits for creative industry players by building their brand image so that they are able to compete and survive in business competition with large industrial products that already have brands
赋予创意产业权力是印度尼西亚贸易部加强国民经济的一项战略。以中小企业为主体的创意产业是抵御各种经济危机的能力较强的产业部门。从历次经济危机和最近的新冠疫情经济危机来看,创意产业作为中小企业的一分子,与大型产业相比,已经成为适应能力较强的产业。总的来说,创意产业部门对印尼经济也有重大的经济贡献,可以创造一个积极的商业环境,加强印尼民族的形象和身份。提高产品竞争力的努力之一是通过品牌形象。品牌形象的塑造不是一蹴而就的,需要牺牲资源,使产品具有特殊的身份,从而保持产品的竞争力。本研究通过案例研究定性研究的方法,旨在建立创意经济产业中的品牌形象,作为一种可以保持业务连续性的投资形式。创意产业需要将品牌定位为能够在未来带来收益的宝贵资产。通过对创意行业参与者的深入访谈,获得了在帮助业务连续性方面增加公司销售方面建立品牌形象所需的因素。该研究将为创意产业的参与者提供实际的利益,帮助他们建立品牌形象,使他们能够在与已有品牌的大型工业产品的商业竞争中竞争和生存
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引用次数: 0
PENGARUH KUALITAS, MEREK, KEMASAN DAN HARGA PRODUK TERHADAP KEPUTUSAN PELANGGAN DALAM MEMBELI KOPI DAN BOBA DIKALANGAN REMAJA MILENIAL DI KOTA MALANG 在马郎市的千禧青少年中,质量、品牌、包装和产品价格对客户购买咖啡和BOBA的决定的影响
Pub Date : 2022-04-01 DOI: 10.37303/embeji.v8i1.180
Nur Anisa, Limgiani Limgiani
This study aims to examine and analyze the effect of quality , brand, packaging, and product price on customer decisions in buying coffee and boba among millenial teenagers. Respondents as many as 200. The analytical tool used is SEM analysis . The results showed that the products quality of starbucks , kopi kenangan , xiboba , and chatime were judged to provide good product quality . Good product packaging , good taste and attractive packaging and safe drinks for consumption are the advantages of the starbucks , kopi kenangan , xiboba , and chatime, because they can leave a poitive impression on consumers so that consumers can make further purchases. Interesting and unique brand names , namely starbucks , kopi kenangan , xiboba , and chatime were considered attractive by some informants , this made the brand able to make an impression on people’s memories. In taste , everyone has different in assessing the level of enjoyment of sturbucks starbucks products , kopi kenangan , xiboba , and chatime . Attractive and unique packaging of starbucks ,kopi kenangan , xiboba , and chatime products . So that customers can make further purchases. Affordable price among customers make starbucks products , kopi kenangan , xiboba , and chatime often purchased by customers/consumers . Quality , brand , packaging , dan price have a positive and siqnificant influence on customers decisions to consume coffe and boba
本研究旨在检验和分析品质、品牌、包装和产品价格对千禧一代青少年购买咖啡和波巴咖啡的影响。受访者多达200人。所用的分析工具为扫描电镜分析。结果表明,星巴克、kopi kennanan、xiboba和chatime的产品质量较好。星巴克、kopi kenangan、xiboba、chatime的优势是产品包装好,口味好,包装美观,饮料安全,给消费者留下良好的印象,从而促使消费者进一步购买。有趣和独特的品牌名称,如星巴克,kopi kenangan, xiboba和chatime,被一些受访者认为具有吸引力,这使得品牌能够在人们的记忆中留下深刻的印象。在口味上,每个人对星巴克产品、kopi kenangan、xiboba和chatime的享受程度的评估都不同。吸引人的和独特的包装星巴克,kopi kennaman,锡伯巴和茶茶产品。这样顾客就可以进一步购买。顾客可承受的价格使得星巴克、kopi kennanan、xiboba、chatime等产品经常被顾客/消费者购买。品质、品牌、包装、价格对咖啡和波巴的消费决策有正向显著的影响
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引用次数: 0
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA BANK Pengaruh流动比率(cr),负债权益比率(der), Dan资产收益率(roa)和资产收益率(hadap return)
Pub Date : 2021-09-01 DOI: 10.37303/embeji.v7i2.130
Junda Nur Aulia, H. Kusno, Saiful Ghozi
This study goals to determine the effect of current ratio (CR), debt-to-equity ratio (DER) and return on belongings (ROA) on return on equity. owned at conventional banks listed on the Indonesian Stock Exchange throughout the period 201 -2020 The facts used in this learn about is taken from the annual document posted by way of the Indonesia Stock Exchange (IDX) for duration 201 -2020. The analytical method used is a couple of linear regression evaluation to determine the affect of the unbiased variable on the based variable. The sample measurement used to be determined the use of the rational sampling method and the pattern used in this find out about was only 20 traditional banks. The results of this study furnish empirical proof that cutting-edge ratio (CR), debt ratio (DER) and return on assets (ROA) have an effect on inventory returns. Then, the effects of this learn about show that modern-day ratio (CR) has no impact on inventory returns, debt-to-equity ratio (DER) has a positive and good sized effect on stock returns. stock returns and return on assets (ROA) have a positive and widespread effect on return on equity.
本研究旨在确定流动比率(CR)、负债权益比(DER)和资产收益率(ROA)对权益报酬率的影响。在印度尼西亚证券交易所上市的传统银行中持有的资产。本报告中使用的事实摘自印度尼西亚证券交易所(IDX)发布的2011 -2020年期间的年度文件。使用的分析方法是一对线性回归评价来确定无偏变量对基变量的影响。样本计量采用了合理抽样的方法来确定,而在本次调查中所采用的模式仅为20家传统银行。本研究的结果提供了实证证明,前沿比率(CR)、负债率(DER)和资产收益率(ROA)对存货收益率有影响。然后,这个学习的影响表明,现代比率(CR)对库存回报没有影响,债务与权益比率(DER)对股票回报有积极的和良好的规模效应。股票收益和资产收益率(ROA)对净资产收益率有积极而广泛的影响。
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引用次数: 1
INTENSIFIKASI PENINGKATAN WAJIB PAJAK DALAM MEMBAYAR PBB P2 DI BPK-AD KECAMATAN TUMPANG KABUPATEN MALANG
Pub Date : 2021-09-01 DOI: 10.37303/embeji.v7i2.126
Maria Anita Goreti Lein, Yayuk Ngesti Rahayu
In summary, this study aims to analyze efforts to increase taxpayers in paying land and property taxes (PBB) on the basis of the collection system guided by Law No. 28 of 2009 (1) the collect local taxes in the payment of services or the issuance of certain permits provided by local governments or for personal or corporate interests; (2) Is a regional tax, administered by the Regional Revenue Authority, and its collection is based on rate rules set forth by the local government; (3) Collecting a regional tax as a tax may confer a better socioeconomic advantage or position on beneficiaries or entities or who derive an advantage from land and buildings. This study is a qualitative descriptive study. The informants for this study are the Services, Billing, General and Internal Compliance subsection, and the Advisory and Extension subsection at the Malang Regency Regional Property Administration. Data for this study were collected through interviews, documents, and observations. The results of this study indicate that (1) the compliance of taxpayers with the Regional Financial Asset Management Authority of Malang Regency sometimes increases and sometimes also decreases. As a result, the officers working at the Regional Property Management Authority of Malang Regency are working to increase taxpayers in paying land and property taxes
综上所述,本研究旨在分析以2009年第28号法(1)为指导的征收制度为基础,增加纳税人缴纳土地和财产税(PBB)的努力,即在支付服务或发放地方政府提供的某些许可证或为个人或公司利益而征收地方税;(2)是一种地税,由地区税务局管理,其征收依据当地政府制定的税率规则;(3)将地方税作为一种税收征收,可能会给受益人或实体或从土地和建筑物中获得利益的人带来更好的社会经济优势或地位。本研究为定性描述性研究。本研究的信息提供者是玛琅摄政地区物业管理局的服务、计费、一般和内部合规分部,以及咨询和推广分部。本研究的数据是通过访谈、文献和观察收集的。本研究结果表明:(1)纳税人对玛琅县区域金融资产管理局的合规有时增加,有时减少。因此,在玛琅县地区财产管理局工作的官员正在努力增加纳税人支付的土地和财产税
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引用次数: 0
PERSEPSI KARYAWAN KONTRAK DALAM MEMAHAMI KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA 合同雇员对组织领导和文化表现的看法
Pub Date : 2021-09-01 DOI: 10.37303/embeji.v7i2.125
Venna Rosia Marheta, Ita Sintyasari
The development of an increasingly globalized and competitive industry, many entrepreneurs apply a contract employee system, this is one of the tactics in facing global competition. Employees with legal contract status generally have a weak position in a company, if someone with contract employee status makes a mistake, their working relationship with an agency can be easily terminated without conditions. Every company must pay attention to the level of leadership ability in this case a manager in communicating properly and correctly to all employees so as to create a good family climate which can ultimately improve employee performance. Increasing effective and correct leadership is one aspect of the effectiveness of employee work. The dominant leadership role is very important, especially when it is associated with the necessity to interact with an ever-changing and evolving environment, partly because of the rapid advances in science and technology.
在一个日益全球化和竞争激烈的行业发展中,许多企业家采用合同制员工制度,这是面对全球竞争的策略之一。具有法定合同地位的员工通常在公司中处于弱势地位,如果具有合同地位的人犯了错误,他们与代理机构的工作关系很容易无条件终止。每个公司都必须注意领导能力的水平,在这种情况下,管理者在与所有员工进行适当和正确的沟通,从而创造一个良好的家庭氛围,最终可以提高员工的绩效。增加有效和正确的领导是员工工作有效性的一个方面。主导领导作用是非常重要的,特别是当它与不断变化和不断发展的环境相互作用的必要性有关时,部分原因是科学和技术的迅速进步。
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引用次数: 0
PERAN MOTIVASI KERJA DALAM MEMEDIASI KOMPENSASI DAN KINERJA PEGAWAI 工作动机在塑造员工的薪酬和绩效方面的作用
Pub Date : 2021-09-01 DOI: 10.37303/embeji.v7i2.131
Tasnim Nikmatullah Realita
It is important to know the role of work motivation as a mediator of the influence of remuneration on the performance of the Malang Family Population Planning and Control Department, as the population in Malang area is the main task of planning and serving the community. The purpose of this study is to analyze the direct influence of remuneration and motivation on work results and the mediating role of motivational variables is the influence of remuneration on the work results of employees of the Department. Population Control and Family Planning in Malang Regency. The sample for this study included employees of the Malang Department of Population Control and Family Planning with a total of 63 employees. This study uses path analysis. The results of the study explain that there is a direct influence of compensation and motivation on employee performance. This dynamic can minimize the impact of compensation on the performance of the Bureau of Population Control and Family Planning staff in Malang Regency.
由于马朗地区的人口是规划和服务社区的主要任务,因此了解工作动机作为报酬对马朗计划生育和控制部门绩效影响的中介作用是很重要的。本研究的目的是分析薪酬和激励对工作结果的直接影响,激励变量的中介作用是薪酬对部门员工工作结果的影响。玛琅县的人口控制和计划生育。本研究的样本包括玛琅人口控制和计划生育部门的雇员,共63名雇员。本研究采用路径分析。研究结果说明薪酬和激励对员工绩效有直接影响。这种动态可以最大限度地减少补偿对马郎县人口控制和计划生育局工作人员业绩的影响。
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引用次数: 0
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Manajemen & Bisnis Jurnal
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