首页 > 最新文献

PERFORMANCE: Jurnal Bisnis & Akuntansi最新文献

英文 中文
KONVERGENSI IFRS DAN PELUANG PRAKTIK MANAJEMEN LABA DI INDONESIA: SEBUAH LITERATUR REVIEW 国际财务财务联合会与利润管理实践的融合:文献综述
Pub Date : 2021-10-19 DOI: 10.24929/feb.v11i2.1522
Arief Hidayatullah Khamainy
Earnings management practices result in the fact that the economic conditions in the company's financial statements are not actually presented so that the profits that are expected to provide information to support decision making are doubtful. The existence of IFRS encourages managers to perform high-quality financial reporting, resulting in high-quality earnings as well. This paper aims to analyze the opportunities for earnings management practices after IFRS convergence in Indonesia. The secondary data used in this literature study were obtained from empirical studies on the convergence of IFRS and earnings management in Indonesia. The results of the analysis show that the opportunity for earnings management practices will exist, both after the convergence of IFRS, so the importance of supervision carried out by investors to obtain reliable financial information as a basis for decision making.
盈余管理实践导致公司财务报表中的经济状况没有实际呈现,因此预期为支持决策提供信息的利润是值得怀疑的。国际财务报告准则的存在鼓励管理者进行高质量的财务报告,从而产生高质量的收益。本文旨在分析印尼IFRS趋同后盈余管理实践的机会。本文献研究中使用的二手数据来自印度尼西亚对国际财务报告准则与盈余管理趋同的实证研究。分析结果表明,无论是国际财务报告准则趋同之后,盈余管理实践的机会都将存在,因此投资者进行监督以获得可靠的财务信息作为决策依据的重要性。
{"title":"KONVERGENSI IFRS DAN PELUANG PRAKTIK MANAJEMEN LABA DI INDONESIA: SEBUAH LITERATUR REVIEW","authors":"Arief Hidayatullah Khamainy","doi":"10.24929/feb.v11i2.1522","DOIUrl":"https://doi.org/10.24929/feb.v11i2.1522","url":null,"abstract":"Earnings management practices result in the fact that the economic conditions in the company's financial statements are not actually presented so that the profits that are expected to provide information to support decision making are doubtful. The existence of IFRS encourages managers to perform high-quality financial reporting, resulting in high-quality earnings as well. This paper aims to analyze the opportunities for earnings management practices after IFRS convergence in Indonesia. The secondary data used in this literature study were obtained from empirical studies on the convergence of IFRS and earnings management in Indonesia. The results of the analysis show that the opportunity for earnings management practices will exist, both after the convergence of IFRS, so the importance of supervision carried out by investors to obtain reliable financial information as a basis for decision making.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127802027","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}
引用次数: 0
KEPUTUSAN PENGAMBILAN KREDIT PEMILIKAN RUMAH (KPR) PENGARUH BRAND AWARENESS, PHYSICAL EVIDENCE DAN SERVICE QUALITY PADA PT. BTN (PERSERO) Tbk
Pub Date : 2021-10-18 DOI: 10.24929/feb.v11i2.1353
Maria Widyastuti
This research aims to determine the effect of brand awareness, physical evidence and service quality on mortgage decisions at Bank BTN Branch Office Surabaya Bukit Darmo. The sampling method are purposive sampling method with sample size of 100 respondents. The results showed that: (1) there is a positive and significant impact of brand awareness on the decisions to make KPR at Bank BTN Surabaya Bukit Darmo Branch office (2) There is a positive and significant effect of physical evidence on decision to make KPR at Bank BTN Surabaya Bukit Darmo Branch Office (3) there is a positive and significant  effect of service quality on the decisions to make KPR at Bank BTN  Surabaya Bukit Darmo  Branch Office; and the regression coefficient is 0.314. (4) The influence of brand awareness, physical evidence and service quality on mortgage decisions at Bank BTN Surabaya Bukit Darmo Branch Office (adjusted R2) is 79.7%.
本研究旨在确定品牌知名度,实物证据和服务质量对银行BTN分行泗水Bukit Darmo抵押贷款决策的影响。抽样方法为目的抽样,样本量为100人。结果表明:(1)品牌意识对BTN泗水武吉达摩分行的绩效评估决策具有显著的正向影响;(2)实物证据对BTN泗水武吉达摩分行的绩效评估决策具有显著的正向影响;(3)服务质量对BTN泗水武吉达摩分行的绩效评估决策具有显著的正向影响;回归系数为0.314。(4) BTN银行泗水Bukit Darmo分行的品牌知名度、实物证据和服务质量对抵押贷款决策的影响(调整R2)为79.7%。
{"title":"KEPUTUSAN PENGAMBILAN KREDIT PEMILIKAN RUMAH (KPR) PENGARUH BRAND AWARENESS, PHYSICAL EVIDENCE DAN SERVICE QUALITY PADA PT. BTN (PERSERO) Tbk","authors":"Maria Widyastuti","doi":"10.24929/feb.v11i2.1353","DOIUrl":"https://doi.org/10.24929/feb.v11i2.1353","url":null,"abstract":"This research aims to determine the effect of brand awareness, physical evidence and service quality on mortgage decisions at Bank BTN Branch Office Surabaya Bukit Darmo. The sampling method are purposive sampling method with sample size of 100 respondents. The results showed that: (1) there is a positive and significant impact of brand awareness on the decisions to make KPR at Bank BTN Surabaya Bukit Darmo Branch office (2) There is a positive and significant effect of physical evidence on decision to make KPR at Bank BTN Surabaya Bukit Darmo Branch Office (3) there is a positive and significant  effect of service quality on the decisions to make KPR at Bank BTN  Surabaya Bukit Darmo  Branch Office; and the regression coefficient is 0.314. (4) The influence of brand awareness, physical evidence and service quality on mortgage decisions at Bank BTN Surabaya Bukit Darmo Branch Office (adjusted R2) is 79.7%.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127417381","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}
引用次数: 0
RELIABILITY, RESPONSIVENESS, DAN EMPHATY TERHADAP KEPUASAN KONSUMEN MALL PELAYANAN PUBLIK DI KABUPATEN SUMENEP 在SUMENEP区,消费者满意度、责任感和更能满足公共服务商场的消费者满意度
Pub Date : 2021-10-18 DOI: 10.24929/feb.v11i2.1603
N. Wijaya, Ahmad Ghufrony, Raudatunnisah -
The problem examined in this thesis is that there are problems that need to be repaired and improved such as the building used does not cover the number of  companies in it so that on certain days many consumers still lack seats in the waiting room, as for another thing, the parking spae provided is not very wide so disturbing the public facilities in the parking area of the town square of Sumenep. Therefore, to find out more about the service quality of public service Malls in Sumenep district, the researchers conducted research with the title of service quality (Reliability (X1), Responsiveness (X2), and Emphaty (X3) ) on consumer satisfaction in Public Service Mall in Sumenep Regency. In answering these problems, researches used purposive sampling method, namely the method of determining the sample with certain considerations. The results of the researcher show that the variables of Reliability (X1), Responsiveness (X2), and Emphaty (X3) have a significant effect on customer satisfaction in order to improve the quality of service and the comfort of the community while at the Public service Mall in Sumenep Regency.
本文研究的问题是存在一些需要修复和改进的问题,比如使用的建筑没有覆盖公司的数量,以至于在某些日子里很多消费者在候车室仍然没有座位,另一方面,提供的停车位不是很宽,干扰了苏梅内普镇广场停车场的公共设施。因此,为了进一步了解苏梅内普区公共服务商场的服务质量,研究者以服务质量(可靠性(X1)、响应性(X2)、重视度(X3))为主题对苏梅内普区公共服务商场的消费者满意度进行了研究。为了回答这些问题,研究人员采用了目的性抽样方法,即在一定的考虑下确定样本的方法。研究结果表明,在苏梅内普市公共服务中心,为了提高服务质量和社区舒适度,可靠性(X1)、响应性(X2)和强调性(X3)三个变量对顾客满意度有显著影响。
{"title":"RELIABILITY, RESPONSIVENESS, DAN EMPHATY TERHADAP KEPUASAN KONSUMEN MALL PELAYANAN PUBLIK DI KABUPATEN SUMENEP","authors":"N. Wijaya, Ahmad Ghufrony, Raudatunnisah -","doi":"10.24929/feb.v11i2.1603","DOIUrl":"https://doi.org/10.24929/feb.v11i2.1603","url":null,"abstract":"The problem examined in this thesis is that there are problems that need to be repaired and improved such as the building used does not cover the number of  companies in it so that on certain days many consumers still lack seats in the waiting room, as for another thing, the parking spae provided is not very wide so disturbing the public facilities in the parking area of the town square of Sumenep. Therefore, to find out more about the service quality of public service Malls in Sumenep district, the researchers conducted research with the title of service quality (Reliability (X1), Responsiveness (X2), and Emphaty (X3) ) on consumer satisfaction in Public Service Mall in Sumenep Regency. In answering these problems, researches used purposive sampling method, namely the method of determining the sample with certain considerations. The results of the researcher show that the variables of Reliability (X1), Responsiveness (X2), and Emphaty (X3) have a significant effect on customer satisfaction in order to improve the quality of service and the comfort of the community while at the Public service Mall in Sumenep Regency.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"401 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127596857","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}
引用次数: 1
ANALISIS PERAN PENDIDIKAN KEWIRAUSAHAAN DAN MEDIA SOSIAL DALAM MENUMBUHKAN MINAT WIRAUSAHA MAHASISWA PROGRAM STUDI MANAJEMEN, UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA 分析创业教育和社交媒体在培养管理研究项目学生企业家的作用
Pub Date : 2021-10-18 DOI: 10.24929/feb.v11i2.1602
Agus Dwi Cahya, Lisa Anis Sawitri, Kadek Isna, Y. Yani
This study aims to determine whether there is an effect of entrepreneurship education and social media on the entrepreneurial interest of students in the Management Study Program, Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta. Entrepreneurship is one of the compulsory courses for UST FE Management students. This course is expected to foster an entrepreneurial spirit in students so that students are interested in running their own business when they graduate. Meanwhile, social media provides information including about entrepreneurship which can also attract students' interest in entrepreneurship. The results of the research on the t test show that the entrepreneurial education variable (X1) has a positive and significant effect on the entrepreneurial interest variable (Y) with a value of 0.003 and the social media variable (X2) also has a significant effect on entrepreneurial interest (Y) with a value of 0.000. In the F test, entrepreneurship education and social media simultaneously affect entrepreneurial interest which is indicated by a significance value of 0.000.   Keywords: Entrepreneurship Education, Sosial Media, Entrepreneurial Interest
本研究旨在确定创业教育和社交媒体是否对日惹萨札纳维亚塔曼西瓦大学经济系管理研究项目学生的创业兴趣有影响。创业学是科技财经管理专业的必修课程之一。本课程旨在培养学生的创业精神,使学生在毕业时有兴趣经营自己的企业。同时,社交媒体提供了包括创业在内的信息,这也可以吸引学生对创业的兴趣。t检验的研究结果显示,创业教育变量(X1)对创业兴趣变量(Y)有显著的正向影响,其值为0.003;社交媒体变量(X2)对创业兴趣变量(Y)也有显著的影响,其值为0.000。在F检验中,创业教育和社交媒体同时影响创业兴趣,显著性值为0.000。关键词:创业教育,社交媒体,创业兴趣
{"title":"ANALISIS PERAN PENDIDIKAN KEWIRAUSAHAAN DAN MEDIA SOSIAL DALAM MENUMBUHKAN MINAT WIRAUSAHA MAHASISWA PROGRAM STUDI MANAJEMEN, UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA","authors":"Agus Dwi Cahya, Lisa Anis Sawitri, Kadek Isna, Y. Yani","doi":"10.24929/feb.v11i2.1602","DOIUrl":"https://doi.org/10.24929/feb.v11i2.1602","url":null,"abstract":"This study aims to determine whether there is an effect of entrepreneurship education and social media on the entrepreneurial interest of students in the Management Study Program, Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta. Entrepreneurship is one of the compulsory courses for UST FE Management students. This course is expected to foster an entrepreneurial spirit in students so that students are interested in running their own business when they graduate. Meanwhile, social media provides information including about entrepreneurship which can also attract students' interest in entrepreneurship. The results of the research on the t test show that the entrepreneurial education variable (X1) has a positive and significant effect on the entrepreneurial interest variable (Y) with a value of 0.003 and the social media variable (X2) also has a significant effect on entrepreneurial interest (Y) with a value of 0.000. In the F test, entrepreneurship education and social media simultaneously affect entrepreneurial interest which is indicated by a significance value of 0.000. \u0000  \u0000Keywords: Entrepreneurship Education, Sosial Media, Entrepreneurial Interest","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131803470","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}
引用次数: 0
DETERMINASI LOYALITAS PEREMPUAN MILENIAL TERHADAP PEMBELIAN KOSMETIK HALAL 决定千禧妇女对合法化妆品购买的忠诚
Pub Date : 2021-10-18 DOI: 10.24929/feb.v11i2.1308
Jihan Nabila Zahara
This study aims to analyze the determination of millennial women's loyalty to the purchase of halal cosmetics. This study uses a quantitative survey approach by distributing questionnaires in the form of google form. The sampling technique used non-probability purposive sampling to collect data from a sample of 223 respondents with the criteria of millennial women born in the 1980s to 2000s, Indonesian citizens and had purchased halal cosmetics in the last 6 months. The analysis technique used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS). Based on the results of the study, it shows that of the 5 hypotheses tested, all of them are accepted, namely religiosity has a significant effect on millennial women's loyalty in purchasing halal cosmetics (H1). Then, brand image (H2), profit value (H3) and halal certification (H4) have a significant and positive effect on consumer satisfaction. The high level of satisfaction also has a positive effect on the loyalty of millennial women in buying back halal cosmetic products and recommending them to others (H5). This discovery has significant implications that can help producers and distributors develop business strategies, especially halal cosmetic products.
本研究旨在分析千禧一代女性购买清真化妆品的忠诚度决定因素。本研究采用定量调查的方法,以谷歌表格的形式分发问卷。抽样技术采用非概率有目的抽样,从223名受访者中收集数据,其标准为出生于1980年代至2000年代的千禧一代女性,印度尼西亚公民,在过去6个月内购买过清真化妆品。本研究采用结构方程模型-偏最小二乘(SEM-PLS)分析方法。从研究结果来看,在检验的5个假设中,均被接受,即宗教信仰对千禧一代女性购买清真化妆品的忠诚度有显著影响(H1)。其次,品牌形象(H2)、利润价值(H3)和清真认证(H4)对消费者满意度有显著的正向影响。高满意度对千禧一代女性回购清真化妆品并向他人推荐的忠诚度也有积极影响(H5)。这一发现具有重大意义,可以帮助生产商和分销商制定商业战略,特别是清真化妆品。
{"title":"DETERMINASI LOYALITAS PEREMPUAN MILENIAL TERHADAP PEMBELIAN KOSMETIK HALAL","authors":"Jihan Nabila Zahara","doi":"10.24929/feb.v11i2.1308","DOIUrl":"https://doi.org/10.24929/feb.v11i2.1308","url":null,"abstract":"This study aims to analyze the determination of millennial women's loyalty to the purchase of halal cosmetics. This study uses a quantitative survey approach by distributing questionnaires in the form of google form. The sampling technique used non-probability purposive sampling to collect data from a sample of 223 respondents with the criteria of millennial women born in the 1980s to 2000s, Indonesian citizens and had purchased halal cosmetics in the last 6 months. The analysis technique used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS). Based on the results of the study, it shows that of the 5 hypotheses tested, all of them are accepted, namely religiosity has a significant effect on millennial women's loyalty in purchasing halal cosmetics (H1). Then, brand image (H2), profit value (H3) and halal certification (H4) have a significant and positive effect on consumer satisfaction. The high level of satisfaction also has a positive effect on the loyalty of millennial women in buying back halal cosmetic products and recommending them to others (H5). This discovery has significant implications that can help producers and distributors develop business strategies, especially halal cosmetic products.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131464661","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}
引用次数: 0
Pengaruh Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Pemoderasi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek 杠杆对公司价值的影响,股利政策为证券交易所上市的银行公司建模
Pub Date : 2021-08-16 DOI: 10.24929/feb.v11i1.1503
Bambang Haryadi
This study aimed to examine the effect of profitability, likuidity, leverage on firm value with dividend policy as moderationonfinancial firm in Indonesia Stock Exchange. The analytical method used is Multiple Linear Regression Analysis. This study uses secondary data obtained from the annual report, bank financial statement.Test were conducted at 23 participating companies on the Indonesia Stock Exchange in 2014-2018. Profitability is proxiedReturn On Asset (ROA), Likuidity is proxied Loan to Deposit Ratio (LDR), Leverage is proxied Debt to Equity Ratio (DER), and Dividend Policy is proxied Dividen Payout Ratio (DPR). The dependent variabel in this research is the firm value proxied by Tobin’sQ. The results showed that profitability has an effects on firm value, likuidity has an effects on firm value, leverage has an effects on firm value, dividend policy can moderate the effect of profitability on firm value, dividend policy can moderate the effect of likuidity on firm value, dividend policy can moderate the effect of leverage on firm value.
本研究旨在探讨盈利能力、流动性、杠杆对印尼证券交易所金融公司价值的影响,并以股利政策为调节因素。分析方法为多元线性回归分析。本研究使用从年度报告、银行财务报表中获得的二手数据。测试在2014-2018年对印尼证券交易所的23家参与公司进行。盈利能力代表资产收益率(ROA),流动性代表存贷比(LDR),杠杆率代表负债权益比(DER),股息政策代表股息支付率(DPR)。本研究的因变量为托宾q所代表的企业价值。结果表明:盈利能力对企业价值有影响,流动性对企业价值有影响,杠杆对企业价值有影响,股利政策可以调节盈利能力对企业价值的影响,股利政策可以调节流动性对企业价值的影响,股利政策可以调节杠杆对企业价值的影响。
{"title":"Pengaruh Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Pemoderasi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek","authors":"Bambang Haryadi","doi":"10.24929/feb.v11i1.1503","DOIUrl":"https://doi.org/10.24929/feb.v11i1.1503","url":null,"abstract":"This study aimed to examine the effect of profitability, likuidity, leverage on firm value with dividend policy as moderationonfinancial firm in Indonesia Stock Exchange. The analytical method used is Multiple Linear Regression Analysis. This study uses secondary data obtained from the annual report, bank financial statement.Test were conducted at 23 participating companies on the Indonesia Stock Exchange in 2014-2018. Profitability is proxiedReturn On Asset (ROA), Likuidity is proxied Loan to Deposit Ratio (LDR), Leverage is proxied Debt to Equity Ratio (DER), and Dividend Policy is proxied Dividen Payout Ratio (DPR). The dependent variabel in this research is the firm value proxied by Tobin’sQ. The results showed that profitability has an effects on firm value, likuidity has an effects on firm value, leverage has an effects on firm value, dividend policy can moderate the effect of profitability on firm value, dividend policy can moderate the effect of likuidity on firm value, dividend policy can moderate the effect of leverage on firm value.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130547554","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}
引用次数: 0
Peran Citra Merek Dan Kepercayaan Merek Dalam Mewujudkan Loyalitas Merek Pelanggan KFC 品牌形象和品牌信仰在满足肯德基客户品牌忠诚度方面的作用
Pub Date : 2021-04-27 DOI: 10.24929/feb.v11i2.1297
Ivana Azahra Rismadian, Fnu Nurhadi
Realizing brand loyalty is very important for the company so that the brand continues to be known and firmly entrenched in the minds of consumers. KFC is a well-known brand as well as a pioneer of fast food restaurants in Indonesia. This study aims to determine the effect of Brand Image and Brand Trust on Brand Loyalty. This type of research is quantitative using a data collection method with a questionnaire. The research sample was 385 respondents who made purchases at least twice in a period of one year at KFC in Surabaya who were drawn using purposive sampling technique. Information was collected using a questionnaire. The analysis technique used is Multiple Linear Regression using the SPSS 16 application. The results showed that simultaneously Brand Image and Brand Trust have a significant effect on Brand Loyalty. Partially, Brand Image and Brand Trust have a positive and significant effect on Brand Loyalty.
实现品牌忠诚度对公司来说是非常重要的,这样品牌才能继续被消费者所知,并牢固地扎根在消费者的心中。肯德基是印尼知名品牌,也是印尼快餐行业的先驱。本研究旨在探讨品牌形象与品牌信任对品牌忠诚的影响。这种类型的研究是定量使用的数据收集方法与问卷调查。研究样本是385名受访者,他们在一年内至少在泗水的肯德基购物两次,他们是用有目的的抽样技术抽取的。通过问卷调查收集信息。使用SPSS 16应用程序的分析技术是多元线性回归。结果表明,品牌形象和品牌信任同时对品牌忠诚有显著影响。品牌形象和品牌信任对品牌忠诚有正向显著影响。
{"title":"Peran Citra Merek Dan Kepercayaan Merek Dalam Mewujudkan Loyalitas Merek Pelanggan KFC","authors":"Ivana Azahra Rismadian, Fnu Nurhadi","doi":"10.24929/feb.v11i2.1297","DOIUrl":"https://doi.org/10.24929/feb.v11i2.1297","url":null,"abstract":"Realizing brand loyalty is very important for the company so that the brand continues to be known and firmly entrenched in the minds of consumers. KFC is a well-known brand as well as a pioneer of fast food restaurants in Indonesia. This study aims to determine the effect of Brand Image and Brand Trust on Brand Loyalty. This type of research is quantitative using a data collection method with a questionnaire. The research sample was 385 respondents who made purchases at least twice in a period of one year at KFC in Surabaya who were drawn using purposive sampling technique. Information was collected using a questionnaire. The analysis technique used is Multiple Linear Regression using the SPSS 16 application. The results showed that simultaneously Brand Image and Brand Trust have a significant effect on Brand Loyalty. Partially, Brand Image and Brand Trust have a positive and significant effect on Brand Loyalty.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123230115","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}
引用次数: 0
MELIHAT LEMBAGA KEUANGAN ANJAK PIUTANG DIBANDINGKAN PERBANKAN DILIHAT DARI ASPEK HUKUM ? 从法律的角度来看,我们看到的是应收账款的金融机构,而不是银行?
Pub Date : 2020-05-14 DOI: 10.24929/feb.v10i1.970
R. Diansari, Lulu amalia Nusron
This study aims to determine whether there are differences in banking and factoring institutions viewed from the legal aspect. This study uses secondary data obtained from the results of previous studies. This research belongs to the type of library research (library research), which is looking for data from various kinds of library information including documents, newspapers, magazines, books, scientific journals, and encyclopedias. This research uses descriptive analysis, philosophical and pedagogical approaches. The results of the analysis of this study are that there are differences in legal aspects seen from the actors, regulations, mechanisms, ways of solving problems, etc. in banks and factoring institutions.
本研究旨在从法律角度确定银行和保理机构是否存在差异。本研究使用从先前研究结果中获得的二手数据。本研究属于图书馆研究(library research)的类型,即从文献、报纸、杂志、书籍、科学期刊、百科全书等各种图书馆信息中寻找数据。本研究采用描述性分析、哲学和教学方法。本研究的分析结果是,从银行和保理机构的行为主体、法规、机制、解决问题的方式等方面来看,在法律方面存在差异。
{"title":"MELIHAT LEMBAGA KEUANGAN ANJAK PIUTANG DIBANDINGKAN PERBANKAN DILIHAT DARI ASPEK HUKUM ?","authors":"R. Diansari, Lulu amalia Nusron","doi":"10.24929/feb.v10i1.970","DOIUrl":"https://doi.org/10.24929/feb.v10i1.970","url":null,"abstract":"This study aims to determine whether there are differences in banking and factoring institutions viewed from the legal aspect. This study uses secondary data obtained from the results of previous studies. This research belongs to the type of library research (library research), which is looking for data from various kinds of library information including documents, newspapers, magazines, books, scientific journals, and encyclopedias. This research uses descriptive analysis, philosophical and pedagogical approaches. The results of the analysis of this study are that there are differences in legal aspects seen from the actors, regulations, mechanisms, ways of solving problems, etc. in banks and factoring institutions.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"197 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124364615","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}
引用次数: 3
KETERKAITAN JALINAN INTERPERSONAL DAN TEMPAT KERJA TERHADAP KEPUASAN KERJA KARYAWAN MA’HAD MUHAMMADIYAH DAARUL ULUM MAJENANG CILACAP 人际关系和工作场所的关系与员工满意度的关系
Pub Date : 2019-11-08 DOI: 10.24929/feb.v9i2.789
Mudiono Mudiono, Ali Sya’bana, Aftoni Sutanto, Salamatun Asakdiyah
This paper tries to reveal the relationship of interpersonal relation and work environment toward job satisfaction of employees in ma'had Muhammadiyah Daarul Ulum Majenang Cilacap. This research was carried out on all existing active employee, which are 50 people. This study utilizes the instrument test and hypothesis test through SPSS 16.0 for Windows. The findings show that based on the t test, the value of tcount is 3.147> t table 1.299 and the significant value is 0.003 <0.05. Therefore, it can be claimed that partially interpersonal relations (X1) significantly influence employee job satisfaction. While the work environment variable tcount 10.390> ttable 1.299 and a significant value of 0.000 <0.05. Consequently, it can be claimed that partially work environment consist of a substantial influence on employee job satisfaction. Based on the F test, Fcount 194.06> Ftable 3.19. Hence, it proved that interpersonal relations and work environment jointly influence job contentment. Furthermore, the analysis of determination shows a significant contribution from interpersonal relations and work environment on employee job contentment, as obtained R square (R2) of 0.892. Thus, 89.2% of employee job satisfaction is influenced by interpersonal relations and work environment, while the remaining 10.8% is affected by different variables which is not executed in this study.
本文试图揭示人际关系和工作环境对ma'had Muhammadiyah Daarul Ulum Majenang Cilacap员工工作满意度的影响。这项研究是在所有现有的在职员工中进行的,共有50人。本研究采用SPSS 16.0软件进行工具检验和假设检验。结果表明,根据t检验,tcount的值为3.147>表1.299,显著值为0.003表1.299,显著值为0.000表3.19。由此证明人际关系和工作环境共同影响工作满意度。进一步的决策分析显示,人际关系和工作环境对员工工作满意度的贡献显著,得到R平方(R2)为0.892。由此可见,89.2%的员工工作满意度受人际关系和工作环境的影响,其余10.8%受不同变量的影响,本研究未执行。
{"title":"KETERKAITAN JALINAN INTERPERSONAL DAN TEMPAT KERJA TERHADAP KEPUASAN KERJA KARYAWAN MA’HAD MUHAMMADIYAH DAARUL ULUM MAJENANG CILACAP","authors":"Mudiono Mudiono, Ali Sya’bana, Aftoni Sutanto, Salamatun Asakdiyah","doi":"10.24929/feb.v9i2.789","DOIUrl":"https://doi.org/10.24929/feb.v9i2.789","url":null,"abstract":"This paper tries to reveal the relationship of interpersonal relation and work environment toward job satisfaction of employees in ma'had Muhammadiyah Daarul Ulum Majenang Cilacap. This research was carried out on all existing active employee, which are 50 people. This study utilizes the instrument test and hypothesis test through SPSS 16.0 for Windows. The findings show that based on the t test, the value of tcount is 3.147> t table 1.299 and the significant value is 0.003 <0.05. Therefore, it can be claimed that partially interpersonal relations (X1) significantly influence employee job satisfaction. While the work environment variable tcount 10.390> ttable 1.299 and a significant value of 0.000 <0.05. Consequently, it can be claimed that partially work environment consist of a substantial influence on employee job satisfaction. Based on the F test, Fcount 194.06> Ftable 3.19. Hence, it proved that interpersonal relations and work environment jointly influence job contentment. Furthermore, the analysis of determination shows a significant contribution from interpersonal relations and work environment on employee job contentment, as obtained R square (R2) of 0.892. Thus, 89.2% of employee job satisfaction is influenced by interpersonal relations and work environment, while the remaining 10.8% is affected by different variables which is not executed in this study.","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128148848","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}
引用次数: 0
STRATEGI PELESTARIAN BUDAYA OJHUNG MADURA DI ERA GLOBAL 全球时代的OJHUNG MADURA文化保护策略
Pub Date : 2019-11-08 DOI: 10.24929/feb.v9i2.792
Taufiqur Rahman, F. Gunawan, Dian Altika Sari, Mohammad Herli
Ojhung culture is one of the local culture in Madura. Existence is motivated by people's desire for rain on drought in some parts of Madura. The Existence of “Ojhung” madura is currently imposing, where the attention of the younger generation and the government was minimal. It is feared will lead to the sinking of this culture in Madura. This research was conducted with the aim to formulate the right strategy for cultural preservation efforts Ojhung Madura, it is expected this will be a recommendation for the parties concerned for the preservation of the culture. To answer the problems that occur, we used qualitative method with phenomenological approach. The use of this method is carried out to reveal the cultural phenomenon Ojhung and preservation strategies. The strategy formulation process we involve stakeholders as informants such as Actors Ojhung match, chairman Ojhung community, local government, as well as cultural Madura. The results of the study resulted in recommendations for the strategy of cultural preservation efforts Ojhung Madura. The formulation of the strategy through a SWOT analysis shows that cultural preservation Ojhung Madura require their attention from the local government, the younger generation, as well as the local community. Improvements to the management (match) Ojhung culture also required include increased promotion, event format, as well as efforts to Ojhung performances scheduled on the agenda of local travel (Sumenep).
Ojhung文化是马都拉的地方文化之一。在马杜拉的一些干旱地区,人们对雨水的渴望是生存的动力。“Ojhung”madura的存在目前是令人印象深刻的,年轻一代和政府的关注很少。人们担心这将导致马杜拉文化的衰落。这项研究的目的是制定正确的战略,为文化保护工作Ojhung Madura,希望这将是一个建议,为有关各方的文化保护。为了回答出现的问题,我们采用了现象学方法的定性方法。利用这一方法来揭示欧宗文化现象和保存策略。在战略制定过程中,我们让利益相关者作为举报人参与其中,如演员欧忠match、欧忠社区主席、地方政府以及文化马杜拉。研究结果为文化保护工作的战略提出了建议。通过SWOT分析,战略的制定表明,Ojhung Madura的文化保护需要当地政府、年轻一代以及当地社区的关注。对欧正文化的管理(比赛)也需要改进,包括增加宣传,活动形式,以及努力将欧正表演安排在当地旅行(Sumenep)的议程上。
{"title":"STRATEGI PELESTARIAN BUDAYA OJHUNG MADURA DI ERA GLOBAL","authors":"Taufiqur Rahman, F. Gunawan, Dian Altika Sari, Mohammad Herli","doi":"10.24929/feb.v9i2.792","DOIUrl":"https://doi.org/10.24929/feb.v9i2.792","url":null,"abstract":"Ojhung culture is one of the local culture in Madura. Existence is motivated by people's desire for rain on drought in some parts of Madura. The Existence of “Ojhung” madura is currently imposing, where the attention of the younger generation and the government was minimal. It is feared will lead to the sinking of this culture in Madura. This research was conducted with the aim to formulate the right strategy for cultural preservation efforts Ojhung Madura, it is expected this will be a recommendation for the parties concerned for the preservation of the culture. To answer the problems that occur, we used qualitative method with phenomenological approach. The use of this method is carried out to reveal the cultural phenomenon Ojhung and preservation strategies. The strategy formulation process we involve stakeholders as informants such as Actors Ojhung match, chairman Ojhung community, local government, as well as cultural Madura. The results of the study resulted in recommendations for the strategy of cultural preservation efforts Ojhung Madura. The formulation of the strategy through a SWOT analysis shows that cultural preservation Ojhung Madura require their attention from the local government, the younger generation, as well as the local community. Improvements to the management (match) Ojhung culture also required include increased promotion, event format, as well as efforts to Ojhung performances scheduled on the agenda of local travel (Sumenep).","PeriodicalId":246517,"journal":{"name":"PERFORMANCE: Jurnal Bisnis & Akuntansi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126694131","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}
引用次数: 2
期刊
PERFORMANCE: Jurnal Bisnis & Akuntansi
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1