Pub Date : 2022-07-31DOI: 10.36982/jiegmk.v13i1.2284
Fransisca Dyah Anggraini, K. Khairunnisa
The purpose of this study is to determine whether justice, socialization and tax sanctions have influence on tax compliance. All restaurant and restaurant business taxpayers in Palembang is the population of this study. The sampling method in this study is purposive sampling. The restaurant and restaurant business taxpayers which stands more than a year is the sample of this study. The number of samples in this study is 62 respondents. Multiple regression analysis used to determine the effect of the variables of justice, socialization and tax sanctions have an effect on tax compliance. The results of this study showed that tax justice variable had no effect on tax compliance, while the socialization variable and tax sanctions had a significant effect on tax compliance.
{"title":"PENGARUH KEADILAN, SOSIALISASI, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK","authors":"Fransisca Dyah Anggraini, K. Khairunnisa","doi":"10.36982/jiegmk.v13i1.2284","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2284","url":null,"abstract":"The purpose of this study is to determine whether justice, socialization and tax sanctions have influence on tax compliance. All restaurant and restaurant business taxpayers in Palembang is the population of this study. The sampling method in this study is purposive sampling. The restaurant and restaurant business taxpayers which stands more than a year is the sample of this study. The number of samples in this study is 62 respondents. Multiple regression analysis used to determine the effect of the variables of justice, socialization and tax sanctions have an effect on tax compliance. The results of this study showed that tax justice variable had no effect on tax compliance, while the socialization variable and tax sanctions had a significant effect on tax compliance.","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133611586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-31DOI: 10.36982/jiegmk.v13i1.1742
Sun Mukti Arya, Ifan Alif Pratama, Ikhsan Iqbal, Rasid Siddik, Risqo M. Wahid
TikTok merupakan salah satu media sosial yang layak dipertimbangkan untuk diimplementasikan sebagai alat untuk pemasaran. Di Indonesia spesifiknya, sudah ada lebih dari 22 juta pengguna TikTok. Untuk membantu meningkatkan efektivitas pemasaran melalui TikTok, perlu ada studi empiris tentang faktor-faktor yang memengaruhi interaksi konten pada TikTok. Penelitian ini bertujuan untuk menganalisis pengaruh kompleksitas visual dan tipe konten terhadap interaksi konten (jumlah suka, komentar, dan bagikan) pada TikTok. Total data sebanyak 647 unggahan dikumpulkan dari 7 akun bisnis yang memasarkan produknya pada TikTok untuk konsumen di Indonesia. Pengumpulan data menggunakan metode analisis konten yang dikomputasi menggunakan regresi binomial negatif pada SPSS. Hasil analisis membuktikan bahwa kompleksitas visual tinggi berpengaruh negatif terhadap jumlah bagikan. Variabel Respon ke Komentar berpengaruh positif terhadap jumlah suka; variabel Produk, Respon ke Komentar, dan Review berpengaruh positif terhadap jumlah komentar; variabel Produk dan Review berpengaruh positif terhadap jumlah bagikan. Temuan riset juga menunjukkan bahwa variabel Respon ke Komentar dan Humor berpengaruh negatif terhadap jumlah bagikan. Penelitian ini dapat memperkaya literatur pemasaran media sosial sekaligus menjadi acuan bagi bisnis untuk membuat konten mereka viral di TikTok yang pada akhirnya dapat meningkatkan kinerja bisnis.
{"title":"STRATEGI VIRAL DI TikTok: PANDUAN PEMASARAN MELALUI MEDIA SOSIAL UNTUK BISNIS","authors":"Sun Mukti Arya, Ifan Alif Pratama, Ikhsan Iqbal, Rasid Siddik, Risqo M. Wahid","doi":"10.36982/jiegmk.v13i1.1742","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.1742","url":null,"abstract":"TikTok merupakan salah satu media sosial yang layak dipertimbangkan untuk diimplementasikan sebagai alat untuk pemasaran. Di Indonesia spesifiknya, sudah ada lebih dari 22 juta pengguna TikTok. Untuk membantu meningkatkan efektivitas pemasaran melalui TikTok, perlu ada studi empiris tentang faktor-faktor yang memengaruhi interaksi konten pada TikTok. Penelitian ini bertujuan untuk menganalisis pengaruh kompleksitas visual dan tipe konten terhadap interaksi konten (jumlah suka, komentar, dan bagikan) pada TikTok. Total data sebanyak 647 unggahan dikumpulkan dari 7 akun bisnis yang memasarkan produknya pada TikTok untuk konsumen di Indonesia. Pengumpulan data menggunakan metode analisis konten yang dikomputasi menggunakan regresi binomial negatif pada SPSS. Hasil analisis membuktikan bahwa kompleksitas visual tinggi berpengaruh negatif terhadap jumlah bagikan. Variabel Respon ke Komentar berpengaruh positif terhadap jumlah suka; variabel Produk, Respon ke Komentar, dan Review berpengaruh positif terhadap jumlah komentar; variabel Produk dan Review berpengaruh positif terhadap jumlah bagikan. Temuan riset juga menunjukkan bahwa variabel Respon ke Komentar dan Humor berpengaruh negatif terhadap jumlah bagikan. Penelitian ini dapat memperkaya literatur pemasaran media sosial sekaligus menjadi acuan bagi bisnis untuk membuat konten mereka viral di TikTok yang pada akhirnya dapat meningkatkan kinerja bisnis.","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127902261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-31DOI: 10.36982/jiegmk.v13i1.2279
A. Hadian
The development of an increasingly modern era has an impact on business competition in Indonesia, especially in the culinary field. This makes entrepreneurs must continue to understand the needs, wants and demands of the market. In the midst of the era of rapid modernization, Hendhy's Brownies Bakery actually experienced a decrease in turnover every month. This research was conducted as a basis to determine the effect of Brand Image and Store Atmosphere on purchasing decisions at Hendhy's Brownies Bakery. The population in this study are customers who have purchased products at Hendhy's Brownies Bakery. The sample in this study amounted to 98 respondents with data collection methods using questionnaires and observation. Multiple linear regression analysis technique was used to determine the effect of the independent variable on the dependent variable. The results of this study indicate that there is a positive and significant influence between brand image and store atmosphere on purchasing decisions at Hendhy's Brownies Bakery. To improve the brand image at Hendhy's Brownies Bakery by maintaining the company's image, product image and consumer image well. And also to improve the store atmosphere is to pay attention to the general exterior, store layout, and good interior display.
{"title":"Purchase Decision at Hendyh's Brownies Bakery Based on Brand Image and Store Atmosphere","authors":"A. Hadian","doi":"10.36982/jiegmk.v13i1.2279","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2279","url":null,"abstract":"The development of an increasingly modern era has an impact on business competition in Indonesia, especially in the culinary field. This makes entrepreneurs must continue to understand the needs, wants and demands of the market. In the midst of the era of rapid modernization, Hendhy's Brownies Bakery actually experienced a decrease in turnover every month. This research was conducted as a basis to determine the effect of Brand Image and Store Atmosphere on purchasing decisions at Hendhy's Brownies Bakery. The population in this study are customers who have purchased products at Hendhy's Brownies Bakery. The sample in this study amounted to 98 respondents with data collection methods using questionnaires and observation. Multiple linear regression analysis technique was used to determine the effect of the independent variable on the dependent variable. The results of this study indicate that there is a positive and significant influence between brand image and store atmosphere on purchasing decisions at Hendhy's Brownies Bakery. To improve the brand image at Hendhy's Brownies Bakery by maintaining the company's image, product image and consumer image well. And also to improve the store atmosphere is to pay attention to the general exterior, store layout, and good interior display.","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123200082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.36982/jiegmk.v13i1.2273
J. Susilo, M. Agustino
Kebijakan pada Pemerintah Daerah menunjukkan adanya hak dan kewajiban serta wewenang dalam melaksanakan pembangunan daerah termasuk dalam ranah pengembangan UKM. Berdasarkan data yang yang dikelola oleh World Economic Forum (WEF) pada tahun 2018 menempatkan posisi Indonesia sebagai peringkat ke-45 dari 140 negara dalam Global Competitiveness Index. Fenomena tersebut menunjukkan bahwa keberadaan Indonesia mempunyai posisi yang baik dalam hal persaingan ekonomi. Dalam suatu ruang lingkup tertentu, bisnis kafe menjadi salah satu bisnis mayoritas yang dijalankan dan dikembangkan oleh pelaku usaha, khususnya di Kota Malang. Penelitian ini bertujuan untuk mengetahui pengaruh human capital dan inovasi terhadap keberhasilan usaha. Pendekatan penelitian ini dilakukan dengan menggunakan metode analisis statistik deskriptif. Hasil penelitian ini menunjukkan bahwa human capital berpengaruh signifikan dan positif terhadap keberhasilan usaha pada wirausaha muda, semakin tercapainya keberhasilan usaha maka dapat dipastikan bahwa semakin tingginya kualitas human capital yang dimiliki. Inovasi berpengaruh signifikan dan positif terhadap keberhasilan usaha pada wirausaha muda, semakin tercapainya keberhasilan usaha maka dapat dipastikan bahwa semakin tingginya kualitas inovasi yang dimiliki.Â
{"title":"Pengaruh Human Capital Dan Inovasi Terhadap Keberhasilan Wirausaha Muda","authors":"J. Susilo, M. Agustino","doi":"10.36982/jiegmk.v13i1.2273","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2273","url":null,"abstract":"Kebijakan pada Pemerintah Daerah menunjukkan adanya hak dan kewajiban serta wewenang dalam melaksanakan pembangunan daerah termasuk dalam ranah pengembangan UKM. Berdasarkan data yang yang dikelola oleh World Economic Forum (WEF) pada tahun 2018 menempatkan posisi Indonesia sebagai peringkat ke-45 dari 140 negara dalam Global Competitiveness Index. Fenomena tersebut menunjukkan bahwa keberadaan Indonesia mempunyai posisi yang baik dalam hal persaingan ekonomi. Dalam suatu ruang lingkup tertentu, bisnis kafe menjadi salah satu bisnis mayoritas yang dijalankan dan dikembangkan oleh pelaku usaha, khususnya di Kota Malang. Penelitian ini bertujuan untuk mengetahui pengaruh human capital dan inovasi terhadap keberhasilan usaha. Pendekatan penelitian ini dilakukan dengan menggunakan metode analisis statistik deskriptif. Hasil penelitian ini menunjukkan bahwa human capital berpengaruh signifikan dan positif terhadap keberhasilan usaha pada wirausaha muda, semakin tercapainya keberhasilan usaha maka dapat dipastikan bahwa semakin tingginya kualitas human capital yang dimiliki. Inovasi berpengaruh signifikan dan positif terhadap keberhasilan usaha pada wirausaha muda, semakin tercapainya keberhasilan usaha maka dapat dipastikan bahwa semakin tingginya kualitas inovasi yang dimiliki. ","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121087675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-26DOI: 10.36982/jiegmk.v13i1.2264
Farid Arifin
Tujuan dari penelitian ini adalah untuk melihat pengaruh Produk Domestik Bruto, inflasi, dan nilai tukar mata uang terhadap nilai ekspor sektor nonmigas Asia Tenggara. Sektor ekspor utama Asia Tenggara adalah sektor nonmigas. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Produk Domestik Bruto, inflasi, dan nilai tukar mata uang terhadap nilai ekspor sektor nonmigas Asia Tenggara. Metode yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan regresi linier berganda data panel. Data yang digunakan adalah Nilai Ekspor Sektor Non Migas, Produk Domestik Bruto, Inflasi dan Nilai Tukar dari Negara-negara di Asia Tenggara, antara lain Brunei Darussalam, Indonesia, Kamboja, Laos, Myanmar, Malaysia, Filipina, Singapura, Thailand , dan Vietnam pada tahun 2010 sampai 2019. Hasil analisis menunjukkan bahwa Produk Domestik Bruto berpengaruh positif dan signifikan, kemudian Inflasi berpengaruh negatif namun tidak signifikan, dan Nilai Tukar berpengaruh positif namun tidak signifikan terhadap nilai ekspor sektor nonmigas. Sedangkan jika Produk Domestik Bruto, Inflasi, dan Nilai Tukar diuji secara bersama-sama terhadap nilai ekspor sektor nonmigas, hasilnya signifikan.
{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI EKSPOR SEKTOR NON MIGAS ASIA TENGGARA PERIODE 2010-2019","authors":"Farid Arifin","doi":"10.36982/jiegmk.v13i1.2264","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2264","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk melihat pengaruh Produk Domestik Bruto, inflasi, dan nilai tukar mata uang terhadap nilai ekspor sektor nonmigas Asia Tenggara. Sektor ekspor utama Asia Tenggara adalah sektor nonmigas. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Produk Domestik Bruto, inflasi, dan nilai tukar mata uang terhadap nilai ekspor sektor nonmigas Asia Tenggara. Metode yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan regresi linier berganda data panel. Data yang digunakan adalah Nilai Ekspor Sektor Non Migas, Produk Domestik Bruto, Inflasi dan Nilai Tukar dari Negara-negara di Asia Tenggara, antara lain Brunei Darussalam, Indonesia, Kamboja, Laos, Myanmar, Malaysia, Filipina, Singapura, Thailand , dan Vietnam pada tahun 2010 sampai 2019. Hasil analisis menunjukkan bahwa Produk Domestik Bruto berpengaruh positif dan signifikan, kemudian Inflasi berpengaruh negatif namun tidak signifikan, dan Nilai Tukar berpengaruh positif namun tidak signifikan terhadap nilai ekspor sektor nonmigas. Sedangkan jika Produk Domestik Bruto, Inflasi, dan Nilai Tukar diuji secara bersama-sama terhadap nilai ekspor sektor nonmigas, hasilnya signifikan.","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123399332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-25DOI: 10.36982/jiegmk.v13i1.1951
R. Pebriani, L. Anggraini, Harsi Romli, Lily Syafitri
This study aims to determine how much influence the growth of company size management turnover and audit delay on auditor switching in the basic and chemical industry sectors listed on the Indonesia Stock Exchange 2017-2021. This type of research is associative research. Samples were taken using purposive sampling technique. The sample is 40 companies from 79 basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years (2017-2021) so that the research data analyzed amounted to 200. The data analysis techniques used were descriptive statistics and logistic regression.Based on the results of this study indicate that (1) the company's growth partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of the company's growth variable of 0.000 and the significance value of company growth is 0.974, (2 ) Management change partially has a positive and significant effect on auditor switching, this is indicated by the regression coefficient of management turnover variable of 1.150 and the significance value of management change is 0.035, (3) Company size partially has a negative effect and does not significant effect on auditor switching, this is indicated by the regression coefficient of the firm size variable of -0.036 and the significance value of firm size of 0.770, (4) Audit delay partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of variance the audit delay bell is 0.003 and the audit delay significance value is 0.422, and (5) company growth, management turnover, company size and audit delay simultaneously have no significant effect on auditor switching, this is indicated by the significance value of 0.326.
{"title":"Faktor-Faktor yang Memengaruhi Auditor Switching Pada Perusahaan Manufacture Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021","authors":"R. Pebriani, L. Anggraini, Harsi Romli, Lily Syafitri","doi":"10.36982/jiegmk.v13i1.1951","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.1951","url":null,"abstract":"This study aims to determine how much influence the growth of company size management turnover and audit delay on auditor switching in the basic and chemical industry sectors listed on the Indonesia Stock Exchange 2017-2021. This type of research is associative research. Samples were taken using purposive sampling technique. The sample is 40 companies from 79 basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years (2017-2021) so that the research data analyzed amounted to 200. The data analysis techniques used were descriptive statistics and logistic regression.Based on the results of this study indicate that (1) the company's growth partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of the company's growth variable of 0.000 and the significance value of company growth is 0.974, (2 ) Management change partially has a positive and significant effect on auditor switching, this is indicated by the regression coefficient of management turnover variable of 1.150 and the significance value of management change is 0.035, (3) Company size partially has a negative effect and does not significant effect on auditor switching, this is indicated by the regression coefficient of the firm size variable of -0.036 and the significance value of firm size of 0.770, (4) Audit delay partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of variance the audit delay bell is 0.003 and the audit delay significance value is 0.422, and (5) company growth, management turnover, company size and audit delay simultaneously have no significant effect on auditor switching, this is indicated by the significance value of 0.326.","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132030415","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}
Penelitian ini bertujuan untuk menganalisis penerapan metode pencatatan dan penilaian persediaan barang dagangan pada CV Dandy Brothers Kota Bengkulu. Penelitian ini menggunakan data sekunder berupa observasi (pengamatan) dan dokumentasi berupa persediaan dan laporan keuangan pada CV Dandy Brothers. Hasil penelitian menunjukkan bahwa CV Dandy Brothers metode yang digunakan sudah sesuai dengan PSAK No 14 dimana perusahaan tersebut telah melakukan pencatatan persediaan dengan menggunakan metode perpetual. Sedangkan untuk metode penilaian persediaan barang dagangannya dengan menggunakan metode average (rataa-rata).
{"title":"ANALISIS PENERAPAN PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG MENURUT PSAK NO 14 PADA CV DANDY BROTHERS KOTA BENGKULU","authors":"Andini Utari Putri, Vhika Meiriasari, Puspa Djuita, Setyadi Pratama","doi":"10.36982/jiegmk.v13i1.2227","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2227","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis penerapan metode pencatatan dan penilaian persediaan barang dagangan pada CV Dandy Brothers Kota Bengkulu. Penelitian ini menggunakan data sekunder berupa observasi (pengamatan) dan dokumentasi berupa persediaan dan laporan keuangan pada CV Dandy Brothers. Hasil penelitian menunjukkan bahwa CV Dandy Brothers metode yang digunakan sudah sesuai dengan PSAK No 14 dimana perusahaan tersebut telah melakukan pencatatan persediaan dengan menggunakan metode perpetual. Sedangkan untuk metode penilaian persediaan barang dagangannya dengan menggunakan metode average (rataa-rata).","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127152453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-25DOI: 10.36982/jiegmk.v13i1.2272
M. Ratu, Vhika Meiriasari, Kgs. M. Nurkholis
Accounting still seems to be growing more widely until now. One thing which is disputed is the Human Resource Accounting. Human Resources Accounting (HRA) was born because some experts feel that the human resources is an asset to the company and not a burden as in conventional accounting. Human resources is an enforcer for the company which has the most important role for a company. Because of human resources, the company will be able to get high profits, the operation go smoothly, and can get other corporate goals. Therefore, human resources ought to be used as a corporate asset so companies need to implement Human Resources Accounting.
{"title":"PENTINGNYA MANAJEMEN AKUNTANSI SUMBER DAYA MANUSIA","authors":"M. Ratu, Vhika Meiriasari, Kgs. M. Nurkholis","doi":"10.36982/jiegmk.v13i1.2272","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2272","url":null,"abstract":"Accounting still seems to be growing more widely until now. One thing which is disputed is the Human Resource Accounting. Human Resources Accounting (HRA) was born because some experts feel that the human resources is an asset to the company and not a burden as in conventional accounting. Human resources is an enforcer for the company which has the most important role for a company. Because of human resources, the company will be able to get high profits, the operation go smoothly, and can get other corporate goals. Therefore, human resources ought to be used as a corporate asset so companies need to implement Human Resources Accounting.","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128984585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-25DOI: 10.36982/jiegmk.v13i1.1950
Rafika Sari, M. Sayadi, R. Pebriani, Mohammad Rum Hendarmin
Penelitian ini bertujuan untuk menditeksi kebangkutan perusahaan dengan metode Zmijewski sehingga bisa menjadi masukan bagi para steakholder atas perusahaan yang dideteksi akan mengalami kebangkuran ,metode yang digunakan dalam menditeksi kebangkuratna tersebut adalah metode Zmijewski metode ini melihat satu sisa kebangkuratan dari kesulitan keuangan .Hasil penelitian dengan menggunakan metode zmijewski memprediksi lima perusahaan termasuk dalam kategori berpotensi bangkrut karena memiliki nilai X-score lebih dari 0 (>0) dan tiga perusahaan dikategorikan aman karena memiliki nilai X-score kurang dari 0 (<0) pada tahun 2015-2017. Lima perusahaan tersebut adalah PT ARGO dengan nilai X-score sebesar 3,16, 5,19, dan 6,27, PT ETWA dengan nilai X-score sebesar 1,84, 1,63, 2,54, PT HDTX dengan nilai X-score sebesar 0,10, 0,36, 1,87, PT MYTX dengan nilai X-score sebesar 3,68, 5,65, 1,21. Sedangkan, tiga perusahaan yang dikategorikan aman adalah PT KIAS dengan nilai X-score sebesar -2,36, -2,64, -2,97, PT ALTO dengan nilai X-score sebesar -0,95, -0,85, -0,50 dan PT KBRI dengan nilai X-score sebesar -4,43, -0,12, -0,46.Teori sinyal mengungkapkan bahwa perusahaan memberikan sinyal kepada pemakai laporan keuangan, berupa sinyal positif (good news) maupun sinyal negatif (bad news). Berdasarkan metode zmijewski, sebagian besar perusahaan diprediksi berpotensi bangkrut, dimana hal tersebut mengindikasikan perusahaan memberikan sinyal negatif.keterbatasan penelitian ini karena menditeksi kebangkuutan hanya dengan metode  Zmijewski dan terbatasa pada perusahaan manufaktur , pengembangan penelitian yang dilakukan kedepanya adalah dengan pengembanagan metode dalam menditeksi kebangkutan perusahaan dan diujikan ke perusahaan lain baik dari dalam maupun luar indonesia .
{"title":"MENDETEKSI TINGKAT KEBANGKRUTAN PADA PERUSAHAAN DENGAN METODE ZMIJEWSKI","authors":"Rafika Sari, M. Sayadi, R. Pebriani, Mohammad Rum Hendarmin","doi":"10.36982/jiegmk.v13i1.1950","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.1950","url":null,"abstract":"Penelitian ini bertujuan untuk menditeksi kebangkutan perusahaan dengan metode Zmijewski sehingga bisa menjadi masukan bagi para steakholder atas perusahaan yang dideteksi akan mengalami kebangkuran ,metode yang digunakan dalam menditeksi kebangkuratna tersebut adalah metode Zmijewski metode ini melihat satu sisa kebangkuratan dari kesulitan keuangan .Hasil penelitian dengan menggunakan metode zmijewski memprediksi lima perusahaan termasuk dalam kategori berpotensi bangkrut karena memiliki nilai X-score lebih dari 0 (>0) dan tiga perusahaan dikategorikan aman karena memiliki nilai X-score kurang dari 0 (<0) pada tahun 2015-2017. Lima perusahaan tersebut adalah PT ARGO dengan nilai X-score sebesar 3,16, 5,19, dan 6,27, PT ETWA dengan nilai X-score sebesar 1,84, 1,63, 2,54, PT HDTX dengan nilai X-score sebesar 0,10, 0,36, 1,87, PT MYTX dengan nilai X-score sebesar 3,68, 5,65, 1,21. Sedangkan, tiga perusahaan yang dikategorikan aman adalah PT KIAS dengan nilai X-score sebesar -2,36, -2,64, -2,97, PT ALTO dengan nilai X-score sebesar -0,95, -0,85, -0,50 dan PT KBRI dengan nilai X-score sebesar -4,43, -0,12, -0,46.Teori sinyal mengungkapkan bahwa perusahaan memberikan sinyal kepada pemakai laporan keuangan, berupa sinyal positif (good news) maupun sinyal negatif (bad news). Berdasarkan metode zmijewski, sebagian besar perusahaan diprediksi berpotensi bangkrut, dimana hal tersebut mengindikasikan perusahaan memberikan sinyal negatif.keterbatasan penelitian ini karena menditeksi kebangkuutan hanya dengan metode  Zmijewski dan terbatasa pada perusahaan manufaktur , pengembangan penelitian yang dilakukan kedepanya adalah dengan pengembanagan metode dalam menditeksi kebangkutan perusahaan dan diujikan ke perusahaan lain baik dari dalam maupun luar indonesia .","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124010246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.36982/jiegmk.v13i1.2354
Wina Afriani, M. Roni
The Influence of Product Quality and Service Quality on Consumer Satisfaction in Pedestrian House Cab. 11 km. Supervised by Mr. Drs. Mukran Roni, M.B.A. This study aimed to determine the influence of product quality and service quality towards customer satisfaction at pedestrian house cab.km 11. This was a quantitative study with 90 consumers from Pedestria House cab. Km 11 as the population. The population then were chosen by incidental sampling so 90 samples of consumers in the Pedestrian House were collected. The data were collected using questionnaire then were analyzed using multiple regression analysing using SPSS 2.5. The results showed product quality affects consumer satisfaction and service quality also affects consumer satisfaction
{"title":"PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DI PENDESTRIAN HOUSE CAB. KM 11","authors":"Wina Afriani, M. Roni","doi":"10.36982/jiegmk.v13i1.2354","DOIUrl":"https://doi.org/10.36982/jiegmk.v13i1.2354","url":null,"abstract":"The Influence of Product Quality and Service Quality on Consumer Satisfaction in Pedestrian House Cab. 11 km. Supervised by Mr. Drs. Mukran Roni, M.B.A. This study aimed to determine the influence of product quality and service quality towards customer satisfaction at pedestrian house cab.km 11. This was a quantitative study with 90 consumers from Pedestria House cab. Km 11 as the population. The population then were chosen by incidental sampling so 90 samples of consumers in the Pedestrian House were collected. The data were collected using questionnaire then were analyzed using multiple regression analysing using SPSS 2.5. The results showed product quality affects consumer satisfaction and service quality also affects consumer satisfaction","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130982072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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