Social responsibility is achieving goals for the community, one of which is purchase intention, which is influenced by customer company identification, trust, general attitude, and purchase intention based on the sustainability theory on marketing, especially when companies maintain their status and standing in the business world. This study aims to determine the effect of the relationship between hypotheses on bottled mineral water products from the research gap. The object research focused on bottled mineral water product companies with the subject of bottled mineral water consumers from all walks of life. This research used Structural Equation Modeling (SEM) with 232 respondents who participated in responding to the research questionnaires. The results of the study indicate the rejection of one hypothesis that connects the influence between trust and purchase intention on bottled mineral water products due to privacy issues among consumers.
{"title":"Social Responsibility On Purchase Intention Based On Customer Company Identification","authors":"Lauda Radhea Zain, Endy Gunanto Marsasi","doi":"10.32524/jkb.v21i1.771","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.771","url":null,"abstract":"Social responsibility is achieving goals for the community, one of which is purchase intention, which is influenced by customer company identification, trust, general attitude, and purchase intention based on the sustainability theory on marketing, especially when companies maintain their status and standing in the business world. This study aims to determine the effect of the relationship between hypotheses on bottled mineral water products from the research gap. The object research focused on bottled mineral water product companies with the subject of bottled mineral water consumers from all walks of life. This research used Structural Equation Modeling (SEM) with 232 respondents who participated in responding to the research questionnaires. The results of the study indicate the rejection of one hypothesis that connects the influence between trust and purchase intention on bottled mineral water products due to privacy issues among consumers.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88877239","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 analyze the influence of leadership and motivation on employee performance at the South Sumatra Plantation Department during the Covid 19 pandemic. The samples, 70 respondents, are the employees of the South Sumatra Plantation Department and primary data collected by distributing questionnaires to all respondents. The results reveal that hypotheses 1, 2, and 3 are accepted. The accepted hypothesis 1 implies that there is a is a significant influence of leadership on employee performance. Meanwhile, the accepted hypothesis 2 infers that there is a significant influence of work motivation on employee performance. In addition, the accepted hypothesis indicates that there is an influence of leadership and work motivation on employee performance.
{"title":"Pengaruh Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai Di Dinas Perkebunan Provinsi Sumatera Selatan","authors":"Karmila Utari, Darwin Darwin","doi":"10.32524/jkb.v21i1.764","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.764","url":null,"abstract":"This study aims to analyze the influence of leadership and motivation on employee performance at the South Sumatra Plantation Department during the Covid 19 pandemic. The samples, 70 respondents, are the employees of the South Sumatra Plantation Department and primary data collected by distributing questionnaires to all respondents. The results reveal that hypotheses 1, 2, and 3 are accepted. The accepted hypothesis 1 implies that there is a is a significant influence of leadership on employee performance. Meanwhile, the accepted hypothesis 2 infers that there is a significant influence of work motivation on employee performance. In addition, the accepted hypothesis indicates that there is an influence of leadership and work motivation on employee performance.\u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82246463","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}
Dara Siti Nurjanah, A. Munawar, Dian Hadiani, Neni Suherni
This study aims to determine and analyze earnings per share, stock price and debt ratio, and the value influence of earnings per share on stock prices with debt ratio as a moderating variable at PT Akasha Wira Internasional Tbk from 2009 to 2018. The study applied a quantitative approach in terms of explanatory method. It used secondary data with purposive sampling techniques. The statistical method used is Moderated Regression Analysis. The influence value of earnings per share on the stock prices is 35.30%. The result of the hypothesis test reveal that earning per share does not have any significant effect on the share prices of PT Akasha Wira International Tbk. Likewise, the existence of the debt ratio as a moderating variable does not provide any significant influence either. In other words, the debt ratio does not change or determine the influence value of earning per share on stock prices. At last, the correlation relationship has a negative direction which means that if the interaction of earnings per share and debt ratio increases, the stock prices will fall.
本研究旨在确定和分析PT Akasha Wira international Tbk 2009 - 2018年的每股收益、股价和负债率，以及以负债率为调节变量的每股收益对股价的价值影响。本研究在解释方法上采用了定量方法。它采用有目的抽样技术的二手数据。使用的统计方法是适度回归分析。每股收益对股价的影响值为35.30%。假设检验的结果显示，每股收益对PT Akasha Wira International Tbk的股价没有显著影响。同样，作为调节变量的负债率的存在也没有提供任何显著的影响。换句话说，负债率不会改变或决定每股收益对股价的影响值。最后，相关关系呈负向，即每股收益与负债率的交互作用增强，股价就会下跌。
{"title":"Pengaruh Earning Per Share Terhadap Harga Saham Dengan Debt Ratio Sebagai Variabel Pemoderating Pada PT. Akasha Wira Internasional Tbk","authors":"Dara Siti Nurjanah, A. Munawar, Dian Hadiani, Neni Suherni","doi":"10.32524/jkb.v21i1.795","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.795","url":null,"abstract":"This study aims to determine and analyze earnings per share, stock price and debt ratio, and the value influence of earnings per share on stock prices with debt ratio as a moderating variable at PT Akasha Wira Internasional Tbk from 2009 to 2018. The study applied a quantitative approach in terms of explanatory method. It used secondary data with purposive sampling techniques. The statistical method used is Moderated Regression Analysis. The influence value of earnings per share on the stock prices is 35.30%. The result of the hypothesis test reveal that earning per share does not have any significant effect on the share prices of PT Akasha Wira International Tbk. Likewise, the existence of the debt ratio as a moderating variable does not provide any significant influence either. In other words, the debt ratio does not change or determine the influence value of earning per share on stock prices. At last, the correlation relationship has a negative direction which means that if the interaction of earnings per share and debt ratio increases, the stock prices will fall.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87517572","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 has the aim of empirically testing whether CEO narcissism has a correlation with CSR activities. Upper Echelon Theory is used to explain CEO narcissism can correlate with CSR activity. Measurement of CEO narcissism focuses on the company's annual report which in this case the development of previous research instruments. The CSR variable in this study was measured using the Sri Kehati index. In this case, companies that enter the Sri Kehati index are companies whose CSR performance is good. The research sample was IDX issuers who entered the LQ45 index in the period 2017 - 2019. Hypothesis testing using the Chi Square correlation test with PSPP applications. The results of hypothesis testing concluded that CEO narcissism correlated with CSR policy.
{"title":"Narsisme CEO dan CSR","authors":"Yohanes Andri Putranto","doi":"10.32524/jkb.v20i2.699","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.699","url":null,"abstract":"This study has the aim of empirically testing whether CEO narcissism has a correlation with CSR activities. Upper Echelon Theory is used to explain CEO narcissism can correlate with CSR activity. Measurement of CEO narcissism focuses on the company's annual report which in this case the development of previous research instruments. The CSR variable in this study was measured using the Sri Kehati index. In this case, companies that enter the Sri Kehati index are companies whose CSR performance is good. The research sample was IDX issuers who entered the LQ45 index in the period 2017 - 2019. Hypothesis testing using the Chi Square correlation test with PSPP applications. The results of hypothesis testing concluded that CEO narcissism correlated with CSR policy.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89452093","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 determine and examine the effect of the competence variable (X1) and self-efficacy variable (X2) on the performance variable (Y) of bank teller employees in Palembang. The sample of this research respondent is specifically for permanent employees of bank tellers who work in Palembang. The data used are primary data and secondary data. The sampling technique used in this research is the convenience method. The convenience method is that every permanent employee of a bank teller in Palembang has the same opportunity and is willing to fill out or choose an answer from the statement submitted in the questionnaire. Data analysis techniques used include: validity test, reliability test, and classical assumption test. Hypothesis testing using multiple linear regression analysis using SPSS 26 for windows program. The results of the study stated that the competence variable (X1) and self-efficacy variable (X2) had a positive and significant effect on the performance of bank teller employees in Palembang.
{"title":"Peran Kompetensi Serta Efikasi Diri Pada Prestasi Kerja Pegawai Tetap Teller Bank Palembang","authors":"M. S. Sulistyawati","doi":"10.32524/jkb.v20i2.689","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.689","url":null,"abstract":"The purpose of this study was to determine and examine the effect of the competence variable (X1) and self-efficacy variable (X2) on the performance variable (Y) of bank teller employees in Palembang. The sample of this research respondent is specifically for permanent employees of bank tellers who work in Palembang. The data used are primary data and secondary data. The sampling technique used in this research is the convenience method. The convenience method is that every permanent employee of a bank teller in Palembang has the same opportunity and is willing to fill out or choose an answer from the statement submitted in the questionnaire. Data analysis techniques used include: validity test, reliability test, and classical assumption test. Hypothesis testing using multiple linear regression analysis using SPSS 26 for windows program. The results of the study stated that the competence variable (X1) and self-efficacy variable (X2) had a positive and significant effect on the performance of bank teller employees in Palembang.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87037788","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 mengetahui dampak influencer kecantikan pada pemasaran digital terhadap niat beli konsumen. Teknik pengumpulan data pada penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner. Metode pengambilan sampel menggunakan metode purposive sampling, adapun jumlah sampel terpilih pada penelitian sebanyak 431 responden yang merupakan masyarakat Kota Batam yang menggunakan sosial media dan pernah menonton ulasan influencer kecantikan. Metode analisis yang digunakan adalah metode analisis deskriptif, uji validitas dan reabilitas, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis menggunakan aplikasi SPSS 26. Temuan penelitian berdasarkan hasil uji menunjukkan bahwa variabel kredibilitas, kepercayaan, afektif, keaslian, influencer kecantikan, serta citra merek memiliki pengaruh positif signifikan dengan keputusan niat beli konsumen, serta variabel yang berpengaruh besar pada keputusan niat beli adalah variabel citra merek.
{"title":"Pengaruh Influencer Kecantikan Dan Citra Merek Terhadap Minat Membeli","authors":"Sweet Chen","doi":"10.32524/jkb.v20i2.582","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.582","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dampak influencer kecantikan pada pemasaran digital terhadap niat beli konsumen. Teknik pengumpulan data pada penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner. Metode pengambilan sampel menggunakan metode purposive sampling, adapun jumlah sampel terpilih pada penelitian sebanyak 431 responden yang merupakan masyarakat Kota Batam yang menggunakan sosial media dan pernah menonton ulasan influencer kecantikan. Metode analisis yang digunakan adalah metode analisis deskriptif, uji validitas dan reabilitas, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis menggunakan aplikasi SPSS 26. Temuan penelitian berdasarkan hasil uji menunjukkan bahwa variabel kredibilitas, kepercayaan, afektif, keaslian, influencer kecantikan, serta citra merek memiliki pengaruh positif signifikan dengan keputusan niat beli konsumen, serta variabel yang berpengaruh besar pada keputusan niat beli adalah variabel citra merek.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88388171","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}
Consumers will give loyalty because they are satisfied with the service they receive or consumers will switch services because they hope to find better service than what they have received. To switch to another service, a consumer must incur a switching cost. To explore this, a study was conducted at the Panti Rapih Hospital in Yogyakarta. The analytical method used is descriptive verification, so that the research analysis will produce a description of the research variables, the profile of the respondents, and the proof of the hypothesis. The effect of the moderating variable was processed by Moderation Regression Analysis (MRA). This study found that when the switching cost variable is controlled, there is a very strong influence of satisfaction on patient loyalty. When switching costs are included as an intervening variable, there is a change in the strength of the influence of satisfaction on patient loyalty. The lower the level of switching costs experienced by the patient, the weaker the influence of satisfaction on patient loyalty. Therefore, in order to maintain customer loyalty, this element of switching costs should be paid more attention to.
{"title":"Pengaruh Kepuasan Terhadap Loyalitas Konsumen Dengan Switching Cost Sebagai Variabel Moderasi","authors":"Florentinus Heru Ismadi","doi":"10.32524/jkb.v20i2.690","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.690","url":null,"abstract":"Consumers will give loyalty because they are satisfied with the service they receive or consumers will switch services because they hope to find better service than what they have received. To switch to another service, a consumer must incur a switching cost. To explore this, a study was conducted at the Panti Rapih Hospital in Yogyakarta. The analytical method used is descriptive verification, so that the research analysis will produce a description of the research variables, the profile of the respondents, and the proof of the hypothesis. The effect of the moderating variable was processed by Moderation Regression Analysis (MRA). This study found that when the switching cost variable is controlled, there is a very strong influence of satisfaction on patient loyalty. When switching costs are included as an intervening variable, there is a change in the strength of the influence of satisfaction on patient loyalty. The lower the level of switching costs experienced by the patient, the weaker the influence of satisfaction on patient loyalty. Therefore, in order to maintain customer loyalty, this element of switching costs should be paid more attention to.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"113 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76245537","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 goal of this study was to 1) determine the effect of rotation on the performance of University of Flores employees and 2) determine the effect of mutation on the performance of University of Flores employees. The sample size was 62 people, all of whom were permanent employees of the University of Flores. Questionnaires were distributed to gather data. SmartPLS Software is used to process data. The findings revealed that rotation had a positive (0.477>0) and significant (4.691>1.96) effect on employee performance at the University of Flores, while mutations had a positive (0.254>0) and significant (2.185>1.96) effect. Rotation and mutation influence the performance of University of Flores employees by up to 45 percent, with the remainder influenced by other variables not explained in this study.
{"title":"Rotasi Dan Mutasi Terhadap Kinerja Karyawan Universitas Flores","authors":"Maria Helena Carolinda Dua Mea","doi":"10.32524/jkb.v20i2.589","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.589","url":null,"abstract":"The goal of this study was to 1) determine the effect of rotation on the performance of University of Flores employees and 2) determine the effect of mutation on the performance of University of Flores employees. The sample size was 62 people, all of whom were permanent employees of the University of Flores. Questionnaires were distributed to gather data. SmartPLS Software is used to process data. The findings revealed that rotation had a positive (0.477>0) and significant (4.691>1.96) effect on employee performance at the University of Flores, while mutations had a positive (0.254>0) and significant (2.185>1.96) effect. Rotation and mutation influence the performance of University of Flores employees by up to 45 percent, with the remainder influenced by other variables not explained in this study.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87215837","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 bertujuan untuk menganalisis kluster kesiapan teknologi ekonomi berbasis digital pada usaha kecil, mikro dan menengah (UMKM) di Surabaya Timur. Berdasarkan populasi penelitian sebesar 7158 UMKM di Surabaya Timur ditentukan sampel 174 melalui rumus slovin dengan batas toleransi 10%. Hasil penelitian menunjukkan bahwa secara umum UMKM di Surabaya Timur telah menerapkan penggunaan Aplikasi Digital berbasis sosial media dan e-wallet. Selain penelitian ini menjelaskan terdapat 3 kluster usaha yang terdiri dari 3 kluster antara lain kesiapan teknologi rendah sebanyak 102, menengah 20 Usaha dan tinggi sebanyak 52 usaha. Analisis kesiapan usaha menunjukkan bahwa mayoritas UMKM telah memilki kesiapan dalam penggunaan teknologi namun belum mampu meningkatkan kinerja bisnis secara keseluruhan.
{"title":"Analisis Kluster Usaha Dalam membangun Ekonomi BerbasisDigitasl Pada UMKM di Kawasan Surabaya Timur","authors":"N. Majid, Nuruni Ika K.W, Zumrotul Fitriyah","doi":"10.32524/jkb.v20i2.570","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.570","url":null,"abstract":"Penelitian bertujuan untuk menganalisis kluster kesiapan teknologi ekonomi berbasis digital pada usaha kecil, mikro dan menengah (UMKM) di Surabaya Timur. Berdasarkan populasi penelitian sebesar 7158 UMKM di Surabaya Timur ditentukan sampel 174 melalui rumus slovin dengan batas toleransi 10%. Hasil penelitian menunjukkan bahwa secara umum UMKM di Surabaya Timur telah menerapkan penggunaan Aplikasi Digital berbasis sosial media dan e-wallet. Selain penelitian ini menjelaskan terdapat 3 kluster usaha yang terdiri dari 3 kluster antara lain kesiapan teknologi rendah sebanyak 102, menengah 20 Usaha dan tinggi sebanyak 52 usaha. Analisis kesiapan usaha menunjukkan bahwa mayoritas UMKM telah memilki kesiapan dalam penggunaan teknologi namun belum mampu meningkatkan kinerja bisnis secara keseluruhan.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75352693","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}
Beberapa Negara di Dunia, mengambil kebijakan penanganan penyebaran COVID-19, dengan memberlakukan pembatasan sosial, termasuk Indonesia. Penerapan kebijakan ini ternyata berdampak pada keterpurukan ekonomi, dan penurunan pendapatan pemerintah. Tujuan penelitian ini adalah untuk memberikan bukti empiris dampak pandemi COVID-19 terhadap pendapatan daerah di Indonesia. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data kuantitatif, yang diperoleh dari data sekunder dengan menggunakan teknik pengumpulan data dokumentasi. Populasi dan sampel untuk penelitian ini adalah pemerintah kabupaten/kota di Indonesia. Analisis data menggunakan uji beda, paired samples t test. Hasil pengujan menunjukkan ada perbedaan pendapatan daerah antara sebelum pandemi COVID-19 dan selama pandemi COVID-19. Dengan kata lain, penelitian ini menginformasikan bahwa pandemi COVID-19 mempengaruhi pada pendapatan daerah di Indonesia. Temuan ini memperkaya literatur tentang topik pandemi COVID-19 dan pendapatan daerah
{"title":"Pendapat Daerah di Indonesia Sebelum Dan Selama Pandemi","authors":"Syamsul Syamsul, Dini Rosyada, Dwi Wahyono","doi":"10.32524/jkb.v20i2.660","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.660","url":null,"abstract":"Beberapa Negara di Dunia, mengambil kebijakan penanganan penyebaran COVID-19, dengan memberlakukan pembatasan sosial, termasuk Indonesia. Penerapan kebijakan ini ternyata berdampak pada keterpurukan ekonomi, dan penurunan pendapatan pemerintah. Tujuan penelitian ini adalah untuk memberikan bukti empiris dampak pandemi COVID-19 terhadap pendapatan daerah di Indonesia. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data kuantitatif, yang diperoleh dari data sekunder dengan menggunakan teknik pengumpulan data dokumentasi. Populasi dan sampel untuk penelitian ini adalah pemerintah kabupaten/kota di Indonesia. Analisis data menggunakan uji beda, paired samples t test. Hasil pengujan menunjukkan ada perbedaan pendapatan daerah antara sebelum pandemi COVID-19 dan selama pandemi COVID-19. Dengan kata lain, penelitian ini menginformasikan bahwa pandemi COVID-19 mempengaruhi pada pendapatan daerah di Indonesia. Temuan ini memperkaya literatur tentang topik pandemi COVID-19 dan pendapatan daerah","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82313808","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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