The purpose of this study to analyze the repeat order decision of the current Nyuzuu beverage products through customer satisfaction, service quality and product quality to NYUZUU’s consumers in Sidoarjo City. The method of this study is quantitave method. The population in this study was 185 consumers (within 2 months), and the sample was 126 respondents. The sampling technique was used purposive sampling. The data obtained were processed using SPSS 16.0 software and analyzed using multiple linear regression analysis. Data collection was obtained by distributing questionnaires. The outcomes of this study are customer satisfaction, and product quality has an important influence in part on repeat order decisions, but service quality has not much. Multiple linear regression analysis shows that the model is Y = 0.569 + 0.548x1 + 0.001x2 + 0.194x3. While the F test results obtained Fcount (34.058)> Ftable (3.15), which means customer satisfaction (X1) and product quality (X3) have a significant effect on repeat order decisions of Nyuzuu products (Y).
{"title":"ANALISIS OF REPEAT ORDER DECISION ON NYUZUU ENTREPRENEURSHIP THROUGH CUSTOMER SATISFACTION, SERVICE QUALITY AND PRODUCT QUALITY","authors":"Iwang Suwangsih","doi":"10.37715/jaef.v3i1.2220","DOIUrl":"https://doi.org/10.37715/jaef.v3i1.2220","url":null,"abstract":"The purpose of this study to analyze the repeat order decision of the current Nyuzuu beverage products through customer satisfaction, service quality and product quality to NYUZUU’s consumers in Sidoarjo City. The method of this study is quantitave method. The population in this study was 185 consumers (within 2 months), and the sample was 126 respondents. The sampling technique was used purposive sampling. The data obtained were processed using SPSS 16.0 software and analyzed using multiple linear regression analysis. Data collection was obtained by distributing questionnaires. The outcomes of this study are customer satisfaction, and product quality has an important influence in part on repeat order decisions, but service quality has not much. Multiple linear regression analysis shows that the model is Y = 0.569 + 0.548x1 + 0.001x2 + 0.194x3. While the F test results obtained Fcount (34.058)> Ftable (3.15), which means customer satisfaction (X1) and product quality (X3) have a significant effect on repeat order decisions of Nyuzuu products (Y).","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114995153","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}
The role of SOE as a contributor to the state revenue and several cases in SOE that have emerged recently has made SOE the focus of the government and investors. Cases that arise include corruption, dysfunctional behavior, and other actions included in the impact of agency theory. It makes researchers interested in examining agency theory's indication in non-financial sector SOEs using dividend payouts with a dividend payout ratio, debt policy with a debt-to-equity ratio, and independent commissioners with the proportion of independent commissioners as an indicator. The samples of this study are the stated own companies in the period 2010-2019. This study uses SOE's financial reports that have been published by related SOE's using secondary data collection methods. The data analysis used a comparative test with the Kruskal Wallis test because the data was not normal. Further analysis was also carried out in post hoc tests and analysis of agency theory indications. This study indicates that there are differences in the indication of agency theory in SOE's in the sectors Property, Real Estate and Building Construction, Infrastructure, Utilities and Transportation, Mining, Basic Industry, and Chemicals, Miscellaneous Industry, and Consumer Goods Industry.
{"title":"DIVIDEND PAYOUT, DEBT POLICY AND INDEPENDENT COMMISSIONERS","authors":"Luckily Novelia","doi":"10.37715/jaef.v3i1.2230","DOIUrl":"https://doi.org/10.37715/jaef.v3i1.2230","url":null,"abstract":"The role of SOE as a contributor to the state revenue and several cases in SOE that have emerged recently has made SOE the focus of the government and investors. Cases that arise include corruption, dysfunctional behavior, and other actions included in the impact of agency theory. It makes researchers interested in examining agency theory's indication in non-financial sector SOEs using dividend payouts with a dividend payout ratio, debt policy with a debt-to-equity ratio, and independent commissioners with the proportion of independent commissioners as an indicator. The samples of this study are the stated own companies in the period 2010-2019. This study uses SOE's financial reports that have been published by related SOE's using secondary data collection methods. The data analysis used a comparative test with the Kruskal Wallis test because the data was not normal. Further analysis was also carried out in post hoc tests and analysis of agency theory indications. This study indicates that there are differences in the indication of agency theory in SOE's in the sectors Property, Real Estate and Building Construction, Infrastructure, Utilities and Transportation, Mining, Basic Industry, and Chemicals, Miscellaneous Industry, and Consumer Goods Industry.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131337391","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}
Competition are tight on education is going on, due to changes in the environment. There are 130 private universities that stopped operating in 2015-2019. As the youngest university in East Java and accredited A, Ciputra University is able to pass the competition well. The purpose of this study was to determine the direct effect of transformational leadership on the performance of Ciputra University and the indirect effect through levers of control as a mediating variable. Research sample namely 40 Ciputra University officials including Heads of Departments, Heads of Study Programs, Deans, Chancellors, and Vice Chancellors. Data collection with primary data through spreading quistionnaire. Data analysis was performed using Structural Equation Modeling. The results of the study prove that transformational leadership has an effect on levers of control and university performance. The application of levers of control has a positive effect on university performance, as well as leadership styles that have a positive effect on university performance through levers of control.
{"title":"TRANSFORMATIONAL LEADERSHIP STYLE, LEVERS OF CONTROL, AND UNIVERSITY PERFORMANCE","authors":"Silvester Dimas Eka","doi":"10.37715/jaef.v3i1.2221","DOIUrl":"https://doi.org/10.37715/jaef.v3i1.2221","url":null,"abstract":"Competition are tight on education is going on, due to changes in the environment. There are 130 private universities that stopped operating in 2015-2019. As the youngest university in East Java and accredited A, Ciputra University is able to pass the competition well. The purpose of this study was to determine the direct effect of transformational leadership on the performance of Ciputra University and the indirect effect through levers of control as a mediating variable. Research sample namely 40 Ciputra University officials including Heads of Departments, Heads of Study Programs, Deans, Chancellors, and Vice Chancellors. Data collection with primary data through spreading quistionnaire. Data analysis was performed using Structural Equation Modeling. The results of the study prove that transformational leadership has an effect on levers of control and university performance. The application of levers of control has a positive effect on university performance, as well as leadership styles that have a positive effect on university performance through levers of control.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114626215","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}
Companies make investments to benefit from existing projects. Managers are responsible for every investment decision taken, which must be correct and bring big profits to the future. They have to make the right decisions in continuing or stopping the project. However, managers sometimes make wrong decisions by continuing to continue less profitable projects, known as escalation of commitment. Escalation of commitment is the decision to continue the manager's project even though it is known to be in an unfavorable state to the maximum. This study aims to determine the effect of hurdle rates and confidence on the escalation of commitment. The study's research design used a 3x2 experiment between subjects carried out to Accounting students in WMCUS who had passed the management accounting course. The data from the experiment will be analyzed using ANOVA statistical tools. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in the escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Besides, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future
{"title":"EFFECT OF HURDLE RATE AND CONFIDENCE ON COMMITMENT ESCALATION","authors":"Kevilia Rosana, Jesica Handoko","doi":"10.37715/jaef.v3i1.1828","DOIUrl":"https://doi.org/10.37715/jaef.v3i1.1828","url":null,"abstract":"Companies make investments to benefit from existing projects. Managers are responsible for every investment decision taken, which must be correct and bring big profits to the future. They have to make the right decisions in continuing or stopping the project. However, managers sometimes make wrong decisions by continuing to continue less profitable projects, known as escalation of commitment. Escalation of commitment is the decision to continue the manager's project even though it is known to be in an unfavorable state to the maximum. This study aims to determine the effect of hurdle rates and confidence on the escalation of commitment. The study's research design used a 3x2 experiment between subjects carried out to Accounting students in WMCUS who had passed the management accounting course. The data from the experiment will be analyzed using ANOVA statistical tools. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in the escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Besides, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124661283","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}
One of basic industrial and chemical companies listed on the Indonesia Stock Exchange (IDX is the ceramic, porcelain and glass sub-sector industry. The large number of imported ceramics from China and India has resulted in intense competition between local and imported products. This is also marked by the existence of a government regulation to reduce the number of imported products in Indonesia by increasing 10% tax on imported ceramics. The intense competition can result local products being unable to compete with imported products. The purpose of this study was to determine the direct effect of the liquidity ratio, solvency ratio, dan activity ratio on Return On Assets (ROA) and Market to Book Value (MBV). The samples used in this study were 48 companies form the ceramic, glass, and porcelain sub-sector cluster listed on the Indonesia Stock Exchange (IDX). Data Collection uses secondary data from the company’s financial statements. Data analysis used multiple linear regression using SPSS 22. The results of this study indicate that the current ratio and total asset turnover have positive effect on Return On Assets (ROA). Meanwhile the debt to equity ratio, cash turnover, account receivable turnover, and inventory turnover had no effect on Return On Assets (ROA). Total asset turnover and cash turnover have positive effect on Market to Book Value (MBV). Meanwhile, current ratio, debt to equity ratio, account receivable turnover and inventory turnover have no effect on Market to Book Value (MBV).
{"title":"ANALYSIS OF FINANCIAL PERFORMANCE OF CERAMIC, PORCELAIN, AND GLASS SUB-SECTOR INDUSTRIES","authors":"Kevin Adhiya Kurniawandi","doi":"10.37715/jaef.v3i1.2231","DOIUrl":"https://doi.org/10.37715/jaef.v3i1.2231","url":null,"abstract":"One of basic industrial and chemical companies listed on the Indonesia Stock Exchange (IDX is the ceramic, porcelain and glass sub-sector industry. The large number of imported ceramics from China and India has resulted in intense competition between local and imported products. This is also marked by the existence of a government regulation to reduce the number of imported products in Indonesia by increasing 10% tax on imported ceramics. The intense competition can result local products being unable to compete with imported products. The purpose of this study was to determine the direct effect of the liquidity ratio, solvency ratio, dan activity ratio on Return On Assets (ROA) and Market to Book Value (MBV). The samples used in this study were 48 companies form the ceramic, glass, and porcelain sub-sector cluster listed on the Indonesia Stock Exchange (IDX). Data Collection uses secondary data from the company’s financial statements. Data analysis used multiple linear regression using SPSS 22. The results of this study indicate that the current ratio and total asset turnover have positive effect on Return On Assets (ROA). Meanwhile the debt to equity ratio, cash turnover, account receivable turnover, and inventory turnover had no effect on Return On Assets (ROA). Total asset turnover and cash turnover have positive effect on Market to Book Value (MBV). Meanwhile, current ratio, debt to equity ratio, account receivable turnover and inventory turnover have no effect on Market to Book Value (MBV).","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125270153","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}
The purpose of this study is to determine the relationship between organizational culture variables, information technology, and employee performance, whether or not technology plays a role in improving employee performance. The population in this study is the Information System Users (SINERGY) in the Bali Design and Business Institute, consisting of 81 lecturers and employees. Data relating to research variables were collected using questionnaires that were distributed to all respondents and filled in by the respondents themselves based on the respondents' perceptions. Based on the instrument test performed, it was proven that all statement items in the questionnaire are valid and reliable. This study uses Structural Equation Modeling (SEM) analysis. The results indicate that: the use of information technology has a positive and significant effect on motivation. Organizational culture has a positive effect on motivation. The use of information technology has a positive on employee performance. Organizational culture has a positive effect on employee performance. Motivation has a positive and significant effect on employee performance. Keywords: Information Technology, Organizational Culture, Motivation and Employee Performance.
{"title":"THE EFFECT OF THE UTILIZATION OF INFORMATION TECHNOLOGY AND ORGANIZATIONAL CULTURE ON EMPLOYEE MOTIVATION AND PERFORMANCE","authors":"Ni Komang Prasiani, Anik Yuesti, Nengah Sudja","doi":"10.37715/jaef.v2i1.1865","DOIUrl":"https://doi.org/10.37715/jaef.v2i1.1865","url":null,"abstract":"The purpose of this study is to determine the relationship between organizational culture variables, information technology, and employee performance, whether or not technology plays a role in improving employee performance. The population in this study is the Information System Users (SINERGY) in the Bali Design and Business Institute, consisting of 81 lecturers and employees. Data relating to research variables were collected using questionnaires that were distributed to all respondents and filled in by the respondents themselves based on the respondents' perceptions. Based on the instrument test performed, it was proven that all statement items in the questionnaire are valid and reliable. This study uses Structural Equation Modeling (SEM) analysis. The results indicate that: the use of information technology has a positive and significant effect on motivation. Organizational culture has a positive effect on motivation. The use of information technology has a positive on employee performance. Organizational culture has a positive effect on employee performance. Motivation has a positive and significant effect on employee performance. Keywords: Information Technology, Organizational Culture, Motivation and Employee Performance.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127139927","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}
Tax avoidance can be carried out through some schemes, one of them is through thin capitalization. Thin capitalization is a tax avoidance practice carried out by companies through financing their business from high debt instead of capital. In Indonesia, thin capitalization is first regulated in KMK-1002 / KMK.04 / 1984 which later changed to PMK 169 / PMK.010 / 2015. The purpose of this study is to analyze the effect of multinational, quality audits, and company size on thin capitalization. The research object includes manufacturing companies listed on IDX within the period of 2017 - 2019. The sample obtained includes 299 companies. This study uses secondary data in the form of financial reports. The data analysis technique used in this study is multiple regression analysis. The results show that multinational have no effect on thin capitalization, audit quality has negative effect on thin capitalization and firm size has positive effect on thin capitalization.
{"title":"ANALYSIS OF THE INFLUENCE OF MULTINATIONAL, AUDIT QUALITY AND COMPANY SIZE ON THIN CAPITALIZATION OF MANUFACTURING COMPANIES LISTED ON THE IDX","authors":"Vonny Whidyawhati, D. Sari","doi":"10.37715/JAEF.V2I2.1830","DOIUrl":"https://doi.org/10.37715/JAEF.V2I2.1830","url":null,"abstract":"Tax avoidance can be carried out through some schemes, one of them is through thin capitalization. Thin capitalization is a tax avoidance practice carried out by companies through financing their business from high debt instead of capital. In Indonesia, thin capitalization is first regulated in KMK-1002 / KMK.04 / 1984 which later changed to PMK 169 / PMK.010 / 2015. The purpose of this study is to analyze the effect of multinational, quality audits, and company size on thin capitalization. The research object includes manufacturing companies listed on IDX within the period of 2017 - 2019. The sample obtained includes 299 companies. This study uses secondary data in the form of financial reports. The data analysis technique used in this study is multiple regression analysis. The results show that multinational have no effect on thin capitalization, audit quality has negative effect on thin capitalization and firm size has positive effect on thin capitalization.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124819176","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}
This research analyzes the influence of innovativeness, risk taking and proactiveness towards social enterprise economic performance in Surabaya. The researcher uses simple random sampling method to collect the data. The data was collected by handing out questionnaires with a five-point Likert scale and there are 32 social enterprises in Surabaya who participated in this study. The data analysis process was done by using the statistical program SPSS 22. Through this research, it was found that innovativeness has a significant influence towards economic performance (sig value=0.014), whereas, risk taking (sig value=0.086) and proactiveness (sig value=0.900) do not influence economic performance significantly. Innovativeness, risk taking and proactiveness have a significant and simultaneous effect towards social enterprise economic performance in Surabaya with a significance value of 0.000. The researcher concludes that 42.8% of the change happen in economic performance can be explained by innovativeness, risk taking, and proactiveness, while 57.2% are variables that are still left to be explored. This result may vary in different sample across different country and region. Keywords: social enterprise, innovativeness, risk taking, proactiveness, and economic performance.
{"title":"THE INFLUENCE OF INNOVATIVENESS, RISK TAKING, AND PROACTIVENESS TOWARD SOCIAL ENTERPRISE ECONOMIC PEFORMANCE IN SURABAYA","authors":"Lila Ramadhani Sukendy, Wendra Hartono","doi":"10.37715/JAEF.V2I1.1547","DOIUrl":"https://doi.org/10.37715/JAEF.V2I1.1547","url":null,"abstract":"This research analyzes the influence of innovativeness, risk taking and proactiveness towards social enterprise economic performance in Surabaya. The researcher uses simple random sampling method to collect the data. The data was collected by handing out questionnaires with a five-point Likert scale and there are 32 social enterprises in Surabaya who participated in this study. The data analysis process was done by using the statistical program SPSS 22. Through this research, it was found that innovativeness has a significant influence towards economic performance (sig value=0.014), whereas, risk taking (sig value=0.086) and proactiveness (sig value=0.900) do not influence economic performance significantly. Innovativeness, risk taking and proactiveness have a significant and simultaneous effect towards social enterprise economic performance in Surabaya with a significance value of 0.000. The researcher concludes that 42.8% of the change happen in economic performance can be explained by innovativeness, risk taking, and proactiveness, while 57.2% are variables that are still left to be explored. This result may vary in different sample across different country and region. \u0000Keywords: social enterprise, innovativeness, risk taking, proactiveness, and economic performance.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129223139","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}
Ryan Tivan Geri, JosephineKurniawati Tjahjono., Roberto Bernardinus
The rapid development of hotels in Indonesia is making existing hotels have the urge to develop themselves to survive and compete. The bigger the hotel is, the more complex its activities will be. Internal control in the hotel is especially important so that no theft or neglection occurs from the internal side of the organization. In result, the hotel can operate optimally. The purpose of this study is to determine the effectiveness and efficiency of the night auditor function towards the internal control at Hotel WO, Surabaya. This research is based on a qualitative method. The object of this research is a private hotel in Surabaya and it has a three-star hotel rating. The subjects in this study includes officials and staffs who are directly experience the effectiveness and efficiency of the night auditor at Hotel WO in Surabaya. The data obtained in this study came from interviews and observations conducted at the hotel.The results of this study indicate that the night auditor at Hotel WO Surabaya has fulfilled several indicators of effectiveness, but not all. While the efficiency of the night auditor only meets one of the several indicators that have been determined in this study. The internal control at Hotel WO Surabaya is sufficient because double checks or re- examination of reports are always made. All reports made by the night auditor will be re- examined by the income auditor. Keywords: Night Auditor, Effectiveness, Efficiency.
{"title":"EFFECTIVENESS AND EFFICIENCY ANALYSIS OF NIGHT AUDITOR FUNCTION TOWARD INTERNAL CONTROL AT HOTEL WO SURABAYA","authors":"Ryan Tivan Geri, JosephineKurniawati Tjahjono., Roberto Bernardinus","doi":"10.37715/JAEF.V2I1.1545","DOIUrl":"https://doi.org/10.37715/JAEF.V2I1.1545","url":null,"abstract":"The rapid development of hotels in Indonesia is making existing hotels have the urge to develop themselves to survive and compete. The bigger the hotel is, the more complex its activities will be. Internal control in the hotel is especially important so that no theft or neglection occurs from the internal side of the organization. In result, the hotel can operate optimally. The purpose of this study is to determine the effectiveness and efficiency of the night auditor function towards the internal control at Hotel WO, Surabaya. This research is based on a qualitative method. The object of this research is a private hotel in Surabaya and it has a three-star hotel rating. The subjects in this study includes officials and staffs who are directly experience the effectiveness and efficiency of the night auditor at Hotel WO in Surabaya. The data obtained in this study came from interviews and observations conducted at the hotel.The results of this study indicate that the night auditor at Hotel WO Surabaya has fulfilled several indicators of effectiveness, but not all. While the efficiency of the night auditor only meets one of the several indicators that have been determined in this study. The internal control at Hotel WO Surabaya is sufficient because double checks or re- examination of reports are always made. All reports made by the night auditor will be re- examined by the income auditor. \u0000Keywords: Night Auditor, Effectiveness, Efficiency.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128177276","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}
Risk management by using risk mapping can help X Hospital located in Yogyakarta in financial management towards operating as an objective company. Enterprise Risk Management (ERM) helps organizations manage all the risks precisely and in a more integrated way. This research focuses on the risk assessment in X hospital that has not applied ERM, to analyse its financial risks. From this test, X Hospital is expected to manage its risks by using the ERM methods more, in order than the sustainability of the business can be maintained over a longer period, and thus, being able to compete with the competitors. Based on the results of risk the assessment, out of the 15 risks identified. There are top three risks that cannot be acceptable. They are: financial management report risk, contribution risk and multiple jobs risk of X Hospital. The three risks need to get response and allocations of good funds and attention from the management.
{"title":"Financial Risk Assessment Using Enterprise Risk Management Concept","authors":"Anastasia Filiana Ismawati","doi":"10.37715/jaef.v1i1.932","DOIUrl":"https://doi.org/10.37715/jaef.v1i1.932","url":null,"abstract":"Risk management by using risk mapping can help X Hospital located in Yogyakarta in financial management towards operating as an objective company. Enterprise Risk Management (ERM) helps organizations manage all the risks precisely and in a more integrated way. This research focuses on the risk assessment in X hospital that has not applied ERM, to analyse its financial risks. From this test, X Hospital is expected to manage its risks by using the ERM methods more, in order than the sustainability of the business can be maintained over a longer period, and thus, being able to compete with the competitors. Based on the results of risk the assessment, out of the 15 risks identified. There are top three risks that cannot be acceptable. They are: financial management report risk, contribution risk and multiple jobs risk of X Hospital. The three risks need to get response and allocations of good funds and attention from the management.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125158293","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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