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Pengaruh Keputusan Pendanaan, Tingkat Profitabilitas, dan Kebijakan Dividen Terhadap Return Saham Perusahaan Sektor Utilitas, Insfrastruktur, dan Transportasi. 对公用事业部门、证券和运输公司股票回报率、盈利能力和股息政策的影响。
Pub Date : 2022-04-30 DOI: 10.35308/jbkan.v6i1.4499
N. Andriyanto
Stock return is one of the triggers in the investment process, stock returns are often used as a measurement tool by investors in making comparisons of investment alternatives, this can help investors to know the company's success before investing. The purpose of this research is to examine and analyze empirically the effect of Debt to Equity Ratio, Return On Assets, Dividend Payout Ratio on stock returns. The research data were taken from companies listed on the Indonesia Stock Exchange in the period 2015 to 2020. The sample collection technique used the purposive sampling method, where there were only 9 companies that met the criteria and were analyzed using the classical assumption test and multiple linear regression analysis techniques with the help of software SPSS 2. Based on the results of the classical assumption test and the feasibility test of the resulting regression model is feasible and can be used for further analysis. The results show that Return On Assets has a positive and significant effect while Debt to Equity Ratio, and Dividend Payout Ratio has no effect on stock returns.
股票收益是投资过程中的触发因素之一,股票收益经常被投资者用作比较投资选择的衡量工具,这可以帮助投资者在投资前了解公司的成功情况。本研究的目的是检验和实证分析负债权益比、资产报酬率、派息率对股票报酬率的影响。研究数据取自2015年至2020年期间在印尼证券交易所上市的公司。样本采集技术采用有目的抽样法,其中只有9家公司符合标准,使用经典假设检验和多元线性回归分析技术,并借助于SPSS 2软件进行分析。基于经典假设检验和可行性检验的结果,所得回归模型是可行的,可用于进一步分析。结果表明,资产收益率对股票收益有显著的正向影响,而负债权益比和股息支付率对股票收益没有影响。
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引用次数: 0
Pengaruh Pergantian Manajemen, Financial Distress, dan Opini Audit Terhadap Auditor Switching (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2019) 管理变更、财务压力及审计意见的影响(2007 -2019年上市制造公司)
Pub Date : 2022-04-30 DOI: 10.35308/jbkan.v6i1.5435
Rizki Ridhasyah, Ikhsan Ikhsan, Nurma Gupita Dewi
Penelitian ini bertujuan untuk menguji pengaruh pergantian manajemen, financial distress, dan opini audit terhadap auditor switching. Variabel dependen dalam penelitian ini adalah auditor switching, sedangkan variabel independen yang diukur dalam riset ini adalah Pergantian manajemen, financial distress, dan opini audit. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Penelitian ini memiliki 24 sampel perusahaan untuk 3 tahun observasi. Jenis data yang digunakan adalah sekunder yang diambil dari laporan keuangan perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil analisis dalam penelitian ini menunjukkan bahwa variabel opini audit berpengaruh negatif terhadap auditor switching. Sedangkan pergantian manajemen, dan financial distress, tidak berpengaruh terhadap auditor switching. Koefisien Determinasi (R2) dalam penelitian ini adalah sebesar 23% sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian ini.
本研究旨在测试管理变化、财务压力和审计转换审计师的影响。该研究中的变量依赖于审计师,而在这项研究中测量的独立变量是管理、财务压力和审计意见的变化。这类研究是定量研究。这项研究的人口是2018 -2019年在印尼证券交易所注册的公司。采用的抽样技术是采样技术。该研究有24个公司样本进行3年的观察。所使用的数据类型是从公司财务报表中检索的次要数据。本研究采用的分析技术是物流回归分析。研究结果表明,审计意见变量对转换审计师产生负面影响。然而,管理的改变和金融压力对转换审计员没有影响。本研究中的决心系数(R2)为23%,其余的则由研究之外的其他变量解释。
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引用次数: 0
Pengaruh E-Commerce dan Penggunaan Sistem Informasi Akuntansi dalam Pengambilan Keputusan untuk Berwirausaha Di Sektor Agro And Marine Industry (Studi Pada Mahasiswa Akuntansi Universitas Teuku Umar) 电子商务的影响和会计信息系统在农业和海洋工业部门的招聘工作中的使用。
Pub Date : 2022-04-30 DOI: 10.35308/jbkan.v6i1.5127
Azmir Gani, Ika Rahmadani, Sari Maulida Vonna, Linda Rahmazaniati, Rina Maulina
This research aims to examine the influence of e-commerce and the use of accounting information systems in decision making for entrepreneurship in the agro and marine industry sector in accounting students of Teuku Umar University. The population in this study is all active students of the Accounting Study Program class of 2017 and 2018, Faculty of Economics, Teuku Umar University who have taken courses in entrepreneurship and accounting information systems. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft Excel programs. Based on the results of research it is known that partially, e-commerce has a significant and positive influence on entrepreneurship decision making. The use of accounting information systems affects decision making. While simultaneously e-commerce and the use of accounting information systems have a significant effect on decision making for entrepreneurship
本研究旨在检验Teuku Umar大学会计专业学生在农业和海洋产业部门创业决策中使用电子商务和会计信息系统的影响。本研究的人口是Teuku Umar大学经济学院2017年和2018年会计研究项目班的所有活跃学生,他们已经学习了创业和会计信息系统课程。本研究使用的数据分析方法是多元线性回归分析,使用SPSS和Microsoft Excel程序。根据研究结果可知,部分电子商务对创业决策有显著的正向影响。会计信息系统的使用影响决策。同时,电子商务和会计信息系统的使用对创业决策有重大影响
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引用次数: 2
Pengaruh Soft Selling dalam Media Sosial Instagram dan Celebrity Endorse Terhadap Keputusan Pembelian
Pub Date : 2022-04-30 DOI: 10.35308/jbkan.v6i1.5247
Ina Syarifah
The aim of this paper is to find out the effect of soft selling on celebrity endorse, the effect of soft selling buying decision and the effect of celebrity endorse on buying decision. This research is an explanatory research. The sample includes 100 follower online shop account and celebrity endorse account. The sample is gathered by using non probability sampling technique with judgemental sampling . This study was a quantitative approach and data were analyzed using PLS (Partial Least Square). The results showed a positive and significant effect of soft selling on celebrity endorse, positive and significant effect of soft selling on buying decision, and positive and significant effect of celebrity endorse on buying decision. dan signifikan terhadap keputusan pembelian, dan celebrity endorse berpengaruh positif dan signifikan terhadap keputusan pembelian. estimate positif mengindikasikan bahwa variabel soft selling berpengaruh positif terhadap variabel keputusan pembelian. Berdasarkan hasil pengujian tersebut dapat disimpulkan bahwa hipotesis 2 diterima (H2= diterima). Hal ini menunjukkan bahwa ketika variabel soft selling ditingkatkan sebesar satu kali, maka variabel keputusan pembelian akan meningkat pula sebesar 34,4%.
本文的目的是研究软销售对名人代言的影响、软销售对购买决策的影响以及名人代言对购买决策的影响。本研究为解释性研究。样本包括100个追随者网上商店帐户和名人代言帐户。采用判断抽样的非概率抽样技术进行样本采集。本研究采用定量方法,数据分析采用偏最小二乘法(PLS)。结果显示,软销售对名人代言有正向显著影响,软销售对购买决策有正向显著影响,名人代言对购买决策有正向显著影响。Dan signfikan terhadap keputusan pembelian, Dan celebrity背书berpengaruh positive . Dan signfikan terhadap keputusan pembelian。预估正变量menginkasikan bahwa软卖berpengaruh正变量keputusan pembelian。Berdasarkan hasil penguin tersebut dapat disimpulse kan bahpoesis 2 (H2= diterima)。Hal ini menunjukkan bahwa ketika variabel soft selling ditingkatkan sebesar satu kali, maka variabel keputusan pembelian akan meningkat pula sebesar 34.4%。
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引用次数: 0
Inventory Turnover and Accounts Receivable Turnover on Profitability: An Evidence of Chemical Companies Listed In IDX 存货周转率和应收账款周转率对盈利能力的影响:IDX上市化工公司的证据
Pub Date : 2021-10-31 DOI: 10.35308/JBKAN.V5I2.4058
Alden Rajagukguk, H. Siagian
The profitability of a company is one of the bases for assessing the condition of a company, for that we need an analytical tool to be able to assess it. And it can be seen from the higher the inventory turnover, the better for the company to generate profits. So does account receivable turnover. The faster the cash return, the easier the company will be to continue to carry out its operational activities. The type of research used in this research is exploratorily followed by quantitative descriptive to explain the relationship and effect of inventory turnover, account receivable turnover and profitability. The result of this research are account receivable turnover has a strong and positive level of relationship to profitability. However, it has no significant effect on profitability. So does inventory turnover to profitability. Simultaneously, account receivable turnover and inventory turnover have a strong and positive level of relationship to profitability. Likewise, it has a significant effect on profitability.
公司的盈利能力是评估公司状况的基础之一,因此我们需要一种分析工具来评估它。而且可以看出,存货周转率越高,越有利于公司产生利润。应收账款周转率也是如此。现金回报越快,公司就越容易继续开展经营活动。本研究采用的研究类型是探索性的,其次是定量描述来解释存货周转率、应收账款周转率和盈利能力的关系和影响。本研究的结果是应收账款周转率与盈利能力有很强的正相关关系。但对盈利能力没有显著影响。存货周转率对盈利能力的影响也是如此。同时,应收账款周转率和存货周转率对盈利能力有很强的正相关关系。同样,它对盈利能力也有显著的影响。
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引用次数: 1
THE ROLE OF MANAGEMENT STRATEGY BY UTILIZING THE WORK ENVIRONMENT IN MAINTAINING EMPLOYEE CONTRIBUTIONS AND EMPLOYEE PERFORMANCE DURING THE COVID-19 PANDEMIC 在COVID-19大流行期间,通过利用工作环境来保持员工贡献和员工绩效的管理战略的作用
Pub Date : 2021-10-31 DOI: 10.35308/JBKAN.V5I2.3731
R. Savira
The ongoing worldwide Coronavirus Disease (Covid-19) pandemic has a considerable impact on life, economic, social, health, education, and many more sectors. Several companies in Indonesia felt the impact of the Covid-19 pandemic, which resulted in companies having to concentrate on company management strategies that had a significant reaction in maximizing and ensuring business suitability during the Covid-19 pandemic. One of the most important strategies that must be maximized and considered is employee performance and employee contribution. During the covid-19 pandemic, which significantly affects employees' emotions and results in a lack of contribution or involvement in the company, poor work quality, making mistakes, not focusing on the work given, and if left unchecked in the long term, it will have an impact on the company's capacity to maintain the company's performance in difficult situations like this.There are two goals to be achieved in this article, namely how the strategies of these organizations deal with the pandemic and maintain employee involvement as well as employee performance during the Covid-19 pandemic. This article uses a literature review approach. The results of this article show that performance in various companies tends to decline. Therefore this article tries to explain how the role of the work environment in maintaining employee performance and employee contributions during the covid-19 pandemic.
正在进行的全球冠状病毒病(Covid-19)大流行对生活、经济、社会、卫生、教育和其他许多部门产生了相当大的影响。印度尼西亚的几家公司感受到了2019冠状病毒病大流行的影响,这导致公司不得不专注于公司管理战略,这些战略在最大限度地提高和确保2019冠状病毒病大流行期间的业务适用性方面发挥了重要作用。最重要的策略之一是必须最大化和考虑员工绩效和员工贡献。在新冠肺炎疫情期间,员工的情绪会受到很大的影响,导致员工对公司的贡献或参与度不足,工作质量差,犯错误,不专注于所交给的工作,如果长期不加以控制,将影响公司在这种困难的情况下保持公司业绩的能力。本文有两个目标要实现,即这些组织的策略如何应对大流行,并在Covid-19大流行期间保持员工参与和员工绩效。本文采用文献综述法。本文的研究结果表明,各公司的绩效都有下降的趋势。因此,本文试图解释在covid-19大流行期间,工作环境在保持员工绩效和员工贡献方面的作用。
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引用次数: 0
OPTIMALISASI USAHATANI TEBU (Saccharum Officinarum L) di KABUPATEN ACEH TENGAH
Pub Date : 2021-10-31 DOI: 10.35308/JBKAN.V5I2.4165
H. Hikmah, B. Bagio
Penelitian ini bertujuan untuk mengetahui optimalisasi usahatani tebu di Kampung Blang Mancung Induk Kecamatan Ketol Kabupaten Aceh Tengah.  Metode yang digunakan dalam penentuan sampel adalah secara sengaja (purposive sampling) . Hasil penelitian ini adalah bahwa usahatani tebu (Saccharum Officinarum L)  di  Kecamatan Ketol, Kabupaten Aceh Tengah  sudah optimal. Hal ini dibuktikan dengan  nilai penerimaan  sebesar  Rp.555.000.000. Petunjuk lainya, hasil  perolehan  biaya produksi   menunjukan nilai sebesar  Rp.131.719.677  dan pendapatan maksimal  usahatani tebu sebesar  Rp.423.280.323 sudah menunjukan  pada produksi optimal . usaha tani  tebu ini  dikatakan sudah optimal  dengan kriteria keputusan TR > TC maka usahatani tebu menguntungkan .  Dari analisa produksi optimal usahatani tebu berdasarkan hasil prolehan biaya produksi dan penerimaan usahatani tebu di Kecamatan Ketol sudah optimal.
本研究旨在确定亚齐摄政地区甘蔗种植业的优化情况。用于确定样本的方法是有意的(采样)。这项研究的结果是,中亚齐地区的甘蔗业(Saccharum Officinarum L)是最理想的。收据证明是5500万卢比。另一个线索是,生产成本收入的总收入显示出131,719,677卢比的价值,甘蔗企业家的最高收入为423,280,323卢比。这种甘蔗生意据说是最符合TR > TC的决策标准的,因此甘蔗产业是有利可图的。对甘蔗生产商最优产量的分析是基于其生产成本和收购ketto地区的结果。
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引用次数: 0
Penerapan Strategi Bisnis di Masa Pandemi Covid-19 (Studi pada UMKM Wizz Kitchen Aceh Barat)
Pub Date : 2021-10-31 DOI: 10.35308/JBKAN.V5I2.4376
Tamitha Intasar Husen, Fitria Mandaraira
AbstractThis study was conducted to determine the business strategies implemented by Micro, Small and Medium Enterprises in dealing with the COVID-19 pandemic. The object of this research is the food industry with the trademark Wizz Kitchen which is located on Jln. Nasional Meurebo District, West Aceh Regency. The method used is a qualitative research method with a descriptive approach. From the results of the study, it is known that the use of the internet and social media as a means of marketing and supported by good quality products and services is the right business strategy to be implemented, especially in the midst of the Covid-19 pandemic, in addition to maintaining business continuity, it can also improve networks and build an image from consumers so that it can encourage business growth.Keywords : Business Strategy, Social Media, Product and Service QualityAbstrak                Penelitian ini dilakukan untuk mengetahui strategi bisnis yang diterapkan oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menghadapi pandemi covid-19. Objek penelitian adalah industri makanan dengan merek dagang Wizz Kitchen yang berlokasi di Jln. Nasional Kecamatan Meurebo Kabupaten Aceh Barat. Metode yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Dari hasil penelitian diketahui bahwa pemanfaatan internet dan media sosial sebagai sarana pemasaran serta di dukung dengan kualitas produk dan pelayanan yang baik adalah strategi bisnis yang tepat untuk diterapkan terutama di tengah pandemi Covid-19, selain dapat mempertahankan kelangsungan usaha juga dapat meningkatkan jaringan serta membangun citra yang baik dari konsumen sehingga bisa mendorong pertumbuhan bisnis. 
摘要本研究旨在探讨中小微企业应对新冠肺炎疫情的经营策略。本研究的对象是位于Jln的以Wizz Kitchen为商标的食品行业。西亚齐摄政的国家莫雷波区。使用的方法是定性研究方法与描述性的方法。从研究结果来看,众所周知,利用互联网和社交媒体作为营销手段,并以优质的产品和服务为支持,是应该实施的正确商业战略,特别是在Covid-19大流行期间,除了保持业务连续性外,还可以改善网络并建立消费者形象,从而鼓励业务增长。关键词:商业战略,社交媒体,产品和服务质量摘要:Penelitian ini dilakukan untuk mengetahui战略,bisnis yang diterapkan oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menghadapi covid-19大流行。目标:penelitian adalah工业,makanan, dengan, merek, dagang Wizz Kitchen, yang, berlokasi, Jln。国家Kecamatan Meurebo Kabupaten Aceh Barat。方法阳迪古纳肯,方法阳迪古纳肯,方法阳迪纳肯,方法阳迪纳肯,方法阳迪纳肯,方法阳迪纳肯。达里语hasil penelitian diketahui bahwa pemanfaatan互联网丹媒体sosial sebagai sarana pemasaran舒达迪dukung dengan kualitas produk丹杨pelayanan baik adalah strategi bisnis杨tepat为她diterapkan terutama di tengah pandemi Covid-19, selain dapat mempertahankan kelangsungan usaha轭dapat meningkatkan jaringan舒达membangun citra杨baik达里语konsumen sehingga bisa mendorong pertumbuhan bisnis。
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引用次数: 44
Pengaruh Kemampuan Kreativitas Pegawai Terhadap Keberhasilan Kerja Di Kantor Camat Mila 员工创造力对卡马特·米拉办公室工作成功的影响
Pub Date : 2021-10-31 DOI: 10.35308/JBKAN.V5I2.4378
M. Muzakir, Cici Damayanti
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kemampuan Kreatifitas terhadap Keberhasilan kerja pegawai. Variabel Kemampuan Kreatifitas dan variabel keberhasilan kerja pegawai diuji dengan cara membagikan kuesioner kepada pegawai kantor Camat Mila. Penelitian ini dilakukan di kantor Camat Mila Kabupaten Pidie. Metode penelitian yang digunakan adalah penelitian kualitatif, teknik pengumpulan data dilakukan dengan membagikan kuesioner kepada responden. Sampel penelitian dalam penelitian ini adalah 18 orang pegawai pada Kantor Camat Mila Kabupaten Pidie. Hasil analisis menunjukkan bahwa Kemampuan Kreatifitas mempunyai pengaruh positif dan signifikan terhadap Keberhasilan kerja pegawai pada Kantor Camat Mila Kabupaten Pidie.  Berdasarkan penelitian maka terbukti bahwa Adanya Pengaruh yang positif dan signifikan Antara Kreatifitas Pegawai Dengan Keberhasilan Kerja di Kantor Camat Mila Kabupaten Pidie yang di buktikan dengan jawaban responden yaitu sebanyak 12 orang responden (66,7%) yang menjawab dengan kategori sangat Setuju bahwa adanya pengaruh antara kreatifitas pegawai dengan keberhasilan kerja, diikuti dengan jawaban responden yang menjawab setuju yaitu sebanyak 4 orang (22,2%), sedangkan yang menjawab tidak setuju sebanyak 2 orang (11,1%) Kata Kunci : Kreativitas, Kesuksesan Kerja
这项研究的目的是确定创造力对员工成功的影响。员工创造性能力和成功成功变量的测试方法是与办公室工作人员卡马特·米拉分享问卷。这项研究是在卡马特·米拉·皮迪区的办公室进行的。采用的研究方法是定性研究,数据收集技术是通过向受访者分发问卷来完成的。该研究的样本显示,卡马特米拉县皮卡迪县办公室有18名员工。分析表明,创造性的技能对皮迪县卡马特·米拉办公室的工作成功产生了积极而重要的影响。根据研究,那么证明员工之间存在积极和显著的影响创造力林甘街道办事处米拉县工作的成功Pidie证明对受访者的回答,即共有12人的受访者(改变)类别的回答非常同意员工的创造力和工作的成功的影响,其次是受访者的答案回答同意共有4人(22,2%),而那些回答最多2人(11.1%)的关键词:创造力,工作成功
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引用次数: 0
Strategi Meningkatkan Frekuensi Rata Rata Pada Instagram Advertising Kopi Anjis
Pub Date : 2021-10-31 DOI: 10.35308/JBKAN.V5I2.3801
Aria Dimas Pramudya
Penelitian ini bertujuan untuk mengetahui bagaimana cara yang tepat untuk meningkatkan frekuensi rata rata pada sebuah iklan di instagram advertising. Dengan menggunakan metode kualitatif deskriptif, melakukan wawancara dan mendapatkan data dari insight instagram advertising. Data yang diperoleh dipenelitian ini diolah dengan sejumlah metode analisis yaitu analisis Internal Based Resources, VRIN, dan analisis SWOT. Kemudian penulis melakukan analisis yang pada akhirnys mengusulkan strategi meningkatkan frekuensi rata rata iklan. Usulan strategi itu adalah “Optimalisasi instagram advertising dengan menggunakan jasa endorsement
本研究的目的是找出如何将instagram广告的平均频率提高的正确方法。使用描述性定性方法,进行采访,并从instagram广告中获取数据。本研究获得的数据采用了多种分析方法,即基于资源、VRIN和SWOT分析。然后作者进行了分析,最终提出了一种策略,增加了广告的平均频率。这项战略建议是“利用endorment服务进行instagram广告的优化”
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引用次数: 0
期刊
Jurnal Bisnis Dan Kajian Strategi Manajemen
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