This research with aim determine the influence of impact of users, capability of person, organization, funding, and information technology on performance accounting system information of CV. Dharma Aksara still used accounting information system manual basic with use 50 samples from 117 active employees. This analizing method used was multiplied analysis linear regression classic hypotheses testing consists of test,1) f test, and coefficient of determination test, 2) assumption tests including normality, 3) multicollinearity, and 4) heteroscedasticity tests. The result appear influence of impact of users and capability of person take effect for performance accounting system information being directly involved with the use of performance accounting system information. Funding take effect to for performance accounting system information being for the maintenance of system equipment that supports the running of the accounting information system, and daya technology conclusion performance accounting system information because the operating system is inputting dataand processing data using computerized technology but organization hasn’t conclusion withperformance accounting system information due to the high individualism of employees per division in the company
{"title":"Analisis Kinerja Sistem Informasi Akuntansi CV. Dharma Aksara","authors":"Adelia Mega Purnamawati, P. Pardi","doi":"10.37470/1.24.1.195","DOIUrl":"https://doi.org/10.37470/1.24.1.195","url":null,"abstract":"This research with aim determine the influence of impact of users, capability of person, organization, funding, and information technology on performance accounting system information of CV. Dharma Aksara still used accounting information system manual basic with use 50 samples from 117 active employees. This analizing method used was multiplied analysis linear regression classic hypotheses testing consists of test,1) f test, and coefficient of determination test, 2) assumption tests including normality, 3) multicollinearity, and 4) heteroscedasticity tests. The result appear influence of impact of users and capability of person take effect for performance accounting system information being directly involved with the use of performance accounting system information. Funding take effect to for performance accounting system information being for the maintenance of system equipment that supports the running of the accounting information system, and daya technology conclusion performance accounting system information because the operating system is inputting dataand processing data using computerized technology but organization hasn’t conclusion withperformance accounting system information due to the high individualism of employees per division in the company","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124621247","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 background in this study is that the role of MSMEs is very strategic, especially in overcoming poverty and employment so that they can empower the community well. During the COVID-19 pandemic, culinary SMEs typical of the city of Palu experienced an impact on their business processes, and experienced a significant decline in sales. This research uses descriptive qualitative method. Data were collected through questionnaires, and interviews. Respondents in this study amounted to 25 owners of culinary SMEs typical of the city of Palu. The results of this study obtained a strategy for developing human resources for culinary SMEs typical of the city of Palu: HR training on digital marketing, product innovation, financial transaction applications, and creativity programs organized by the government and other business groups.
{"title":"Strategi Pengembangan Sumber Daya Manusia (SDM) pada UMKM Kota Palu di Era Pandemi Covid 19","authors":"Risnawati Risnawati, Wiri Wirastuti, Sriwanti Sriwanti, Fera Fera, Surayya Surayya, Asriadi Asriadi, Meggi Indrianinangsih","doi":"10.37470/1.24.1.202","DOIUrl":"https://doi.org/10.37470/1.24.1.202","url":null,"abstract":"The background in this study is that the role of MSMEs is very strategic, especially in overcoming poverty and employment so that they can empower the community well. During the COVID-19 pandemic, culinary SMEs typical of the city of Palu experienced an impact on their business processes, and experienced a significant decline in sales. This research uses descriptive qualitative method. Data were collected through questionnaires, and interviews. Respondents in this study amounted to 25 owners of culinary SMEs typical of the city of Palu. The results of this study obtained a strategy for developing human resources for culinary SMEs typical of the city of Palu: HR training on digital marketing, product innovation, financial transaction applications, and creativity programs organized by the government and other business groups.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133298734","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 aims to analyze the factors that influence consumer loyalty for Jims Honey products at the Jimshoney_Klaten09 Online Shop. Data collection through questionnaires. The number of samples used is 125 consumers by using purposive sampling method. The data analysis technique used multiple linear regression analysis. The test results show that product quality does not affect consumer loyalty, while service quality, price and brand image have a significant effect on consumer loyalty.
{"title":"Faktor-Faktor yang Mempengaruhi Loyalitas Konsumen Produk Jims Honey","authors":"Ririn Oktaviani, Atik Lusia","doi":"10.37470/1.24.1.201","DOIUrl":"https://doi.org/10.37470/1.24.1.201","url":null,"abstract":"This research aims to analyze the factors that influence consumer loyalty for Jims Honey products at the Jimshoney_Klaten09 Online Shop. Data collection through questionnaires. The number of samples used is 125 consumers by using purposive sampling method. The data analysis technique used multiple linear regression analysis. The test results show that product quality does not affect consumer loyalty, while service quality, price and brand image have a significant effect on consumer loyalty.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133476685","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 was to find out the influence of hedonism lifestyle on the consumptive behavior of young women in Kupang City. The subjects of this study were female consumers aged 18 to 21 years who visited the SPC handphone store in Kupang city. The date were collection thorough questionnaires. Sampling techniques using axidental sampling. Sampling techniques according to hair et al. (2010). The determination of the number of samples represented depends on the number of indicators multiplied by 5 to 10. the writer collects data by spreading questionnaires to 50 respondents of young women who shopped at the SPC handphone store koanino Kupang city. Technique for analyzing data was simple linear regression analysis. The results showed that there was a positive influence between hedonism lifestyles on the consumptive behavior of young women in the Kupang city. The higher the lifestyle of hedonism, the higher the consumptive behavior of young women of Kupang City and the lower the lifestyle of hedonism, the lower the consumptive behavior of the young women of kupang city.
本研究旨在探讨享乐主义生活方式对姑邦市年轻女性消费行为的影响。本研究以姑邦市SPC手机店18 ~ 21岁女性消费者为研究对象。日期是收集彻底的调查问卷。使用附加抽样的抽样技术。根据hair et al.(2010)的抽样技术。所代表样本数量的确定取决于指标数量乘以5到10。作者通过向在库邦市的SPC手机店购物的50名年轻女性发放问卷来收集数据。数据分析方法为简单线性回归分析。结果显示，享乐主义生活方式对姑邦市年轻女性的消费行为有正向影响。享乐主义生活方式越高，库邦市年轻女性的消费行为越高;享乐主义生活方式越低，库邦市年轻女性的消费行为越低。
{"title":"Gaya Hidup Hedonisme dan Perilaku Konsumtif Remaja Putri Kota Kupang","authors":"Hamzah Nazarudin, Tantri Widiastuti","doi":"10.37470/1.24.1.198","DOIUrl":"https://doi.org/10.37470/1.24.1.198","url":null,"abstract":"The purpose of this study was to find out the influence of hedonism lifestyle on the consumptive behavior of young women in Kupang City. The subjects of this study were female consumers aged 18 to 21 years who visited the SPC handphone store in Kupang city. The date were collection thorough questionnaires. Sampling techniques using axidental sampling. Sampling techniques according to hair et al. (2010). The determination of the number of samples represented depends on the number of indicators multiplied by 5 to 10. the writer collects data by spreading questionnaires to 50 respondents of young women who shopped at the SPC handphone store koanino Kupang city. Technique for analyzing data was simple linear regression analysis. The results showed that there was a positive influence between hedonism lifestyles on the consumptive behavior of young women in the Kupang city. The higher the lifestyle of hedonism, the higher the consumptive behavior of young women of Kupang City and the lower the lifestyle of hedonism, the lower the consumptive behavior of the young women of kupang city.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126145522","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 study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.
{"title":"Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang","authors":"Hermawan Triono","doi":"10.37470/1.23.2.183","DOIUrl":"https://doi.org/10.37470/1.23.2.183","url":null,"abstract":"This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114053604","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 study aims to test and analyze the effect of company image, price perception and service quality on consumer satisfaction, case study at Indomaret Minimarket Jl. Hayam Wuruk Purwodadi. Data collection is done through distributing questionnaires to 115 consumers. Data analysis in this study using SPSS version 21. The sampling technique used is the census method and the data testing techniques used in this study include the validity test with factor analysis, test reliability with Cronbach Alpha. Classical assumption tests and multiple linear regression analysis, to test and prove the research hypothesis. The results of the analysis show that the first equation is Y = 0.254X1 + 0.029X2 + 0.551X3 which means the variable company image, service quality has a positive effect on the variable customer satisfaction, while the price perception does not affect consumer satisfaction.
{"title":"Analisis Faktor-Faktor yang Mempengaruhi Kepuasan Pelanggan di Indomaret Hayam Wuruk Purwodadi","authors":"Akhmad Nurrofi","doi":"10.37470/1.23.2.180","DOIUrl":"https://doi.org/10.37470/1.23.2.180","url":null,"abstract":"This study aims to test and analyze the effect of company image, price perception and service quality on consumer satisfaction, case study at Indomaret Minimarket Jl. Hayam Wuruk Purwodadi. Data collection is done through distributing questionnaires to 115 consumers. Data analysis in this study using SPSS version 21. The sampling technique used is the census method and the data testing techniques used in this study include the validity test with factor analysis, test reliability with Cronbach Alpha. Classical assumption tests and multiple linear regression analysis, to test and prove the research hypothesis. The results of the analysis show that the first equation is Y = 0.254X1 + 0.029X2 + 0.551X3 which means the variable company image, service quality has a positive effect on the variable customer satisfaction, while the price perception does not affect consumer satisfaction.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116752954","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 was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.
{"title":"Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018","authors":"Anggun Wimidhati, Iin Indarti, Wenny Ana Adnanti","doi":"10.37470/1.23.2.181","DOIUrl":"https://doi.org/10.37470/1.23.2.181","url":null,"abstract":"The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127573917","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 study aims to determine the effect of external and internal factors on intention students to entrepreneur career. The population used in this study were student in STIE Anindyaguna and STTPati which amounts to 100 people. Method of sampling technique in this study carried with purposive sampling. The analysis tool used is the technique of path analysis. The results obtained in this study is the positive effect of external and internal factors on intention students to entrepreneur career.
{"title":"Pengaruh Faktor Eksternal dan Internal terhadap Minat Mahasiswa Memilih Karir sebagai Wirausaha","authors":"Kukuh Mulyanto","doi":"10.37470/1.23.2.184","DOIUrl":"https://doi.org/10.37470/1.23.2.184","url":null,"abstract":"This study aims to determine the effect of external and internal factors on intention students to entrepreneur career. The population used in this study were student in STIE Anindyaguna and STTPati which amounts to 100 people. Method of sampling technique in this study carried with purposive sampling. The analysis tool used is the technique of path analysis. The results obtained in this study is the positive effect of external and internal factors on intention students to entrepreneur career.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133118977","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 research was to analysis the effect of cash turnover, working capital turnover, debt ratio and firm size on liquidity. The research sample was 7 companies with 35 observations. The data analysis technique used was multiple linear regression analysis. The results of the study showed that cash turnover has an insignificant negative effect on liquidity, working capital turnover has a significant negative effect on liquidity, debt to equity ratio have a significant negative effect on liquidity and the size of the company has a significant positive effect on liquidity.
{"title":"Pengaruh Perputaran Kas, Perputaran Modal Kerja, Rasio Utang, dan Ukuran Perusahaan terhadap Likuiditas pada Perusahaan Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia","authors":"Winda Apriliyani, Hetty Muniroh","doi":"10.37470/1.23.2.187","DOIUrl":"https://doi.org/10.37470/1.23.2.187","url":null,"abstract":"The purpose of this research was to analysis the effect of cash turnover, working capital turnover, debt ratio and firm size on liquidity. The research sample was 7 companies with 35 observations. The data analysis technique used was multiple linear regression analysis. The results of the study showed that cash turnover has an insignificant negative effect on liquidity, working capital turnover has a significant negative effect on liquidity, debt to equity ratio have a significant negative effect on liquidity and the size of the company has a significant positive effect on liquidity.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129277907","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 study aims to implement the implementation of village financial management and the implementation of the principles of good governance. With the increasing number of Village Funds accompanied by good village government governance in managing Village Funds by looking at 9 principles, namely the principle of rule of law, the principle of participation, the principle of transparency, the principle of responsiveness, the principle of consensus, the principle of effectiveness and efficiency, the principle of justice, the principle of accountability, strategic vision principle. This type of research is a qualitative descriptive research using normative juridical research methods. Research data collection techniques using literature studies and field studies. Based on theresults of this study and in accordance with the Legislation document and the answers given by the respondents to the researcher, that there is a discrepancy between Government Regulation Number 60 of 2014 and Regent's Regulation Number 2 of 2020 regarding the amount of Village Funds given to each village, in addition to that the level of community participation in the supervision of village fund management. However, in planning, the community is actively involved in village Musrenbang activities, and community participation is also seen in the implementation of village development.
{"title":"Implementasi Tata Kelola Dana Desa dalam Pembangunan dan Pemberdayaan Masyarakat Desa","authors":"Mia Wahyuni, Herry Yulistiyono","doi":"10.37470/1.23.2.185","DOIUrl":"https://doi.org/10.37470/1.23.2.185","url":null,"abstract":"This study aims to implement the implementation of village financial management and the implementation of the principles of good governance. With the increasing number of Village Funds accompanied by good village government governance in managing Village Funds by looking at 9 principles, namely the principle of rule of law, the principle of participation, the principle of transparency, the principle of responsiveness, the principle of consensus, the principle of effectiveness and efficiency, the principle of justice, the principle of accountability, strategic vision principle. This type of research is a qualitative descriptive research using normative juridical research methods. Research data collection techniques using literature studies and field studies. Based on theresults of this study and in accordance with the Legislation document and the answers given by the respondents to the researcher, that there is a discrepancy between Government Regulation Number 60 of 2014 and Regent's Regulation Number 2 of 2020 regarding the amount of Village Funds given to each village, in addition to that the level of community participation in the supervision of village fund management. However, in planning, the community is actively involved in village Musrenbang activities, and community participation is also seen in the implementation of village development.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116996256","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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