Integrated Reporting is a concise communication about the company's strategy, governance, prospects, performance that leads to the external environment in order to create short, medium and long term value. This study aims to determine the effect of profitability (ROA), Leverage, Board Size, Gender Diversity, and Ownership Structure on Integrated Reporting. The data tested is secondary data. This type of research is quantitative with multiple linear regression data analysis techniques using the SPSS 25 application. The population of this study are companies engaged in banking services listed on the IDX for the period 2017-2020. Purposive sampling method was used to produce a sample of 63 samples. The results of this study indicate that leverage has a positive effect on integrated reporting while profitability (ROA), size of the board of directors, gender diversity and ownership structure have no effect on integrated reporting.
{"title":"Pengaruh Profitabilitas(ROA), Leverage, Borad Size, Gender Diversity, Dan Struktur Kepemilikan Terhadap Integrated Reporting","authors":"Dwi Soegiarto, Yeni Novianti, Zamrud Mirah Delima","doi":"10.32524/jkb.v20i1.413","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.413","url":null,"abstract":"Integrated Reporting is a concise communication about the company's strategy, governance, prospects, performance that leads to the external environment in order to create short, medium and long term value. This study aims to determine the effect of profitability (ROA), Leverage, Board Size, Gender Diversity, and Ownership Structure on Integrated Reporting. The data tested is secondary data. This type of research is quantitative with multiple linear regression data analysis techniques using the SPSS 25 application. The population of this study are companies engaged in banking services listed on the IDX for the period 2017-2020. Purposive sampling method was used to produce a sample of 63 samples. The results of this study indicate that leverage has a positive effect on integrated reporting while profitability (ROA), size of the board of directors, gender diversity and ownership structure have no effect on integrated reporting. \u0000 \u0000 \u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86356281","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 management of a company needs to have a strategy to achieve effective and efficient performance and by understanding the appropriate corporate strategy it is also expected to be able to answer the dynamics of the environment, namely technological change with the company's ability to innovate. This research method uses a descriptive-explanatory approach to describe and explain technological changes and innovation capabilities that affect corporate strategy. The research instrument was used to collect data through a multilevel scale, interviews and observations from the analysis unit of property companies that are members of the real estate industry association. Data processing using PLS-SEM with a minimum sample of 10 times the maximum arrow pointing to the latent variable so that the minimum number of samples in this study was 20 samples, but to make it clearer, the data was enlarged to 32 samples. The findings of this study indicate that technological change in the property industry is more significant and influential than the ability to innovate. Changes in technology also have a significant impact on the ability to innovate. The order of determinants in technological change is financial technology, construction technology and new property technology, while the order of determinants in innovation capability is technological development, operations, and managerial.
{"title":"Faktor-Faktor Penentu Strategi Korporasi Dalam Perubahan Teknologi Dan Kemampuan Inovasi","authors":"Katharina Katharina","doi":"10.32524/jkb.v20i1.383","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.383","url":null,"abstract":"The management of a company needs to have a strategy to achieve effective and efficient performance and by understanding the appropriate corporate strategy it is also expected to be able to answer the dynamics of the environment, namely technological change with the company's ability to innovate. This research method uses a descriptive-explanatory approach to describe and explain technological changes and innovation capabilities that affect corporate strategy. The research instrument was used to collect data through a multilevel scale, interviews and observations from the analysis unit of property companies that are members of the real estate industry association. Data processing using PLS-SEM with a minimum sample of 10 times the maximum arrow pointing to the latent variable so that the minimum number of samples in this study was 20 samples, but to make it clearer, the data was enlarged to 32 samples. The findings of this study indicate that technological change in the property industry is more significant and influential than the ability to innovate. Changes in technology also have a significant impact on the ability to innovate. The order of determinants in technological change is financial technology, construction technology and new property technology, while the order of determinants in innovation capability is technological development, operations, and managerial.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78610815","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}
Research objective to analyze the role of digital training in improving the performance of MSMEs during the Covid-19 pandemic. The history of the Indonesian economy, MSMEs, is a strengthening of the nation's economy. The Covid-19 pandemic storm, requires MSME actors to transform into the digital era in order to maintain resilience and improve their performance. Strengthening MSMEs with digital marketing training needs the government and other stakeholders. MSME actors in DIY, participants in digital marketing training are the population in this study. Sampling technique: simple random sampling, a total of 112 selected samples. SEM approach, with data processing supported by the LISREL program was used as an analytical tool.Finding that digital marketing training has a positive and significant impact on improving the performance of MSMEs.Theoretical implications provide an explanation of the role of digital marketing training in improving the performance of MSMEs. Practical implications: to improve performance, MSME actors need to implement digital marketing, starting with digital marketing training. Key words: Digital Marketing; MSME’s Performace; Training.
{"title":"Pengaruh Pelatihan Pemasaran Digital Terhadap Kinerja UMKM di Masa Pandemi Covid","authors":"Anis Marjukah","doi":"10.32524/jkb.v20i1.316","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.316","url":null,"abstract":"Research objective to analyze the role of digital training in improving the performance of MSMEs during the Covid-19 pandemic. The history of the Indonesian economy, MSMEs, is a strengthening of the nation's economy. The Covid-19 pandemic storm, requires MSME actors to transform into the digital era in order to maintain resilience and improve their performance. Strengthening MSMEs with digital marketing training needs the government and other stakeholders. MSME actors in DIY, participants in digital marketing training are the population in this study. Sampling technique: simple random sampling, a total of 112 selected samples. SEM approach, with data processing supported by the LISREL program was used as an analytical tool.Finding that digital marketing training has a positive and significant impact on improving the performance of MSMEs.Theoretical implications provide an explanation of the role of digital marketing training in improving the performance of MSMEs. Practical implications: to improve performance, MSME actors need to implement digital marketing, starting with digital marketing training.\u0000Key words: Digital Marketing; MSME’s Performace; Training.\u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85339954","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 objective of this research was to determine the influence of prices and promotions on online goods purchasingdecisions at Bukalapak with purchases concentration on fashion products. The tests were administered to 60 peopletaken by using non probability sampling techniques, while the determination of respondents was taken through asaturated sampling method. The technical analysis calculation was done by using the t test method, correlation test,determination test and multiple linear regression test. The results of the t test showed that t count of X1 (price) was2.498 at the level of sig 0.015 and t count of X2 (promotion) was 2.043 at the level of sig 0.048. The results of thecorrelation test indicated that Y and X1 were 0.386, Y and X2 were 0.318. The result of the determination test was0.682. The results of the multiple linear regression tests were Y = 2.264 + 0.263 + 0.218. The results of this researchrevealed that prices and promotions had a positive influence on goods purchasing decisions. The most influential factorin purchasing decisions online at Bukalapak was Promotion. Price factor remains a significant contributor for thepresentation of purchasing decision, because in Bukalapak can be made of bargaining system. Assessment ofsatisfaction in the Bukalapak application on 19 March 2020 at 11am on Playstore show a rating 4,5 of 5,0 with a totalrating of 922.968 people. Bukalapak must maintain the price level by working with MSMEs and making several newpromotions.Key word : Price, Promotion, Consumer Decision
{"title":"ANALISIS PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN KONSUMEN DALAM PEMBELIAN PRODUK ONLINE DI BUKALAPAK","authors":"R. Roswaty","doi":"10.32524/jkb.v20i1.343","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.343","url":null,"abstract":"The objective of this research was to determine the influence of prices and promotions on online goods purchasingdecisions at Bukalapak with purchases concentration on fashion products. The tests were administered to 60 peopletaken by using non probability sampling techniques, while the determination of respondents was taken through asaturated sampling method. The technical analysis calculation was done by using the t test method, correlation test,determination test and multiple linear regression test. The results of the t test showed that t count of X1 (price) was2.498 at the level of sig 0.015 and t count of X2 (promotion) was 2.043 at the level of sig 0.048. The results of thecorrelation test indicated that Y and X1 were 0.386, Y and X2 were 0.318. The result of the determination test was0.682. The results of the multiple linear regression tests were Y = 2.264 + 0.263 + 0.218. The results of this researchrevealed that prices and promotions had a positive influence on goods purchasing decisions. The most influential factorin purchasing decisions online at Bukalapak was Promotion. Price factor remains a significant contributor for thepresentation of purchasing decision, because in Bukalapak can be made of bargaining system. Assessment ofsatisfaction in the Bukalapak application on 19 March 2020 at 11am on Playstore show a rating 4,5 of 5,0 with a totalrating of 922.968 people. Bukalapak must maintain the price level by working with MSMEs and making several newpromotions.Key word : Price, Promotion, Consumer Decision","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91301685","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 millennial generation has the characteristics of being ambitious, having high self-confidence and always wanting to be better than others, something that is common nowadays where the millennial generation moves to work places in order to improve their careers. To ensure this, a research was carried out using the millennial generation as research subjects and taking 100 people as respondents who would answer a series of questions distributed online. The sample selection was based on criteria which in the population had a dominance so that the selection helped researchers achieve the research objectives, namely by using a judgmental technique or purposive sampling. The test results show that the psychological capital that occurs in the millennial generation does have a significant influence on job hopping.
{"title":"Psychology Capital Dalam Job Hopping Generasi Milenial","authors":"Ega Leovani","doi":"10.32524/jkb.v20i1.425","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.425","url":null,"abstract":"The millennial generation has the characteristics of being ambitious, having high self-confidence and always wanting to be better than others, something that is common nowadays where the millennial generation moves to work places in order to improve their careers. To ensure this, a research was carried out using the millennial generation as research subjects and taking 100 people as respondents who would answer a series of questions distributed online. The sample selection was based on criteria which in the population had a dominance so that the selection helped researchers achieve the research objectives, namely by using a judgmental technique or purposive sampling. The test results show that the psychological capital that occurs in the millennial generation does have a significant influence on job hopping.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79195427","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 is to determinethe impact of of Burnout and Job Insecurity on turnover intention salesman within automotive industries in Palembang. This research using descriptive method. Data were collected by interview and distributing questionnaire for 100 respondents, salesman in automotive industries using convenience sampling. The statistical used in this research were multiple regression by using SPSS. Conclusion of this reseach shows that Burnout has significant negative impact on turnover intention, Job insecurity has significant positive impact on Turnover Intention. Furthermore Burnout and Job insecurity, simultaneously have significant positive impact on Turnover Intention. Keywords : burnout, job insecurity, turnover intention
{"title":"ANALISIS PENGARUH BURNOUT, JOB INSECURITY TERHADAP TURNOVER INTENTION SALESMAN","authors":"Agatha Septianna","doi":"10.32524/jkb.v19i2.312","DOIUrl":"https://doi.org/10.32524/jkb.v19i2.312","url":null,"abstract":"This research is to determinethe impact of of Burnout and Job Insecurity on turnover intention salesman within automotive industries in Palembang. This research using descriptive method. Data were collected by interview and distributing questionnaire for 100 respondents, salesman in automotive industries using convenience sampling. The statistical used in this research were multiple regression by using SPSS. Conclusion of this reseach shows that Burnout has significant negative impact on turnover intention, Job insecurity has significant positive impact on Turnover Intention. Furthermore Burnout and Job insecurity, simultaneously have significant positive impact on Turnover Intention. \u0000 \u0000Keywords : burnout, job insecurity, turnover intention","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78390064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.5122
Dania Fahira Suhana, Kurnia Kurnia
Pajak ialah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan perusahaan berkurang, sehingga banyak perusahaan mencari akal untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan periode pengamatan seIama 5 tahun. Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi dan kepemiIikan pubIik berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan dan kepemiIikan asing tidak berpengaruh secara parsiaI terhadap agresivitas pajak. Kata kunci: konservatisme akuntansi, derivatif keuangan, kepemiIikan asing, kepemiIikan publik, agresivitas pajak
{"title":"Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak","authors":"Dania Fahira Suhana, Kurnia Kurnia","doi":"10.35143/jakb.v14i2.5122","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.5122","url":null,"abstract":"Pajak ialah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan perusahaan berkurang, sehingga banyak perusahaan mencari akal untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan\u0000periode pengamatan seIama 5 tahun. Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi dan kepemiIikan pubIik berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan dan kepemiIikan asing tidak berpengaruh secara parsiaI terhadap agresivitas pajak.\u0000Kata kunci: konservatisme akuntansi, derivatif keuangan, kepemiIikan asing, kepemiIikan publik, agresivitas pajak","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42323615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.4684
Ika Neni Kristanti
This study aims to analyze the effect of corporate governance mechanisms, financial performance on firm value with earnings quality as a moderating variable. This study uses purposive sampling which obtained 48 samples of companies listed on the Jakarta Islamic Index for the period 2017 – 2019. The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners affect firm value , financial performance has no effect on firm value, earnings quality is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners and financial performance on firm value. Keywords: corporate governance mechanism, financial performance, firm value, earnings quality
{"title":"Analysis of Corporate Governance Mechanisms, Financial Performance on Firm Value with Earnings Quality as Moderating Variable","authors":"Ika Neni Kristanti","doi":"10.35143/jakb.v14i2.4684","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.4684","url":null,"abstract":"This study aims to analyze the effect of corporate governance mechanisms, financial performance on firm value with earnings quality as a moderating variable. This study uses purposive sampling which obtained 48 samples of companies listed on the Jakarta Islamic Index\u0000for the period 2017 – 2019. The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners affect firm value , financial performance has no effect on firm value, earnings quality is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners and financial performance on firm value.\u0000Keywords: corporate governance mechanism, financial performance, firm value, earnings\u0000quality","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47881742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.5135
Adrian Irnanda Pratama, Erma Domos
Penelitian ini dilaksanakan di Desa Resam Lapis Kecamatan Bantan Kabupaten Bengkalis. Tujuan penelitian ini adalah untuk mengetahui kelayakan ekonomi dan bisnis pengolahan tanaman pada lahan gambut Desa Resam Lapis. Metode pengumpulan data dilakukan dengan (1) observasi atau pengamatan langsung di lapangan; (2) wawancara dengan responden terpilih; (3) pencatatan semua data sekunder dari sumber-sumber informasi yang terkait dengan penelitian; (4) studi literatur dengan mengumpulkan data dari berbagai sumber antara lain jurnal, buku, hasil penelitian, prosiding, atau tulisan ilmiah lainnya. (5) Asumsi lahan gambut yang digunakan 1.400m2 . Kesesuaian jenis tanaman yang dapat ditanam di lahan gambut didasari berdasarkan kedalaman atau ketebalan, pH dan jenis kematangan gambut. Sementara parameter kelayakan yang dievaluasi meliputi kelayakan finansial Total Cost, Total Revenue, Net Profit, Break Even Point (BEP), Return On Investment (ROI), Revenue Cost Ratio (R/C). Hasil penelitian menunjukkan bahwa dari aspek kelayakan finansial keseluruhan tanaman layak untuk dijalankan dan dikembangkan lebih optimal. Penelitian ini diharapkan dapat turut berkontribusi dalam memberikan masukan terkait pengelolaan lahan gambut yang dapat memberikan manfaat ekonomi paling optimal di daerah sebaran lahan gambut lainnya dengan karakteristik lahan gambutyang sama. Kata kunci: Lahan gambut, Kelayakan finansial, ekonomi pertanian, Revitalisasi gambut
{"title":"ANALISIS POTENSI EKONOMI DAN KELAYAKAN BISNIS PENGOLAHAN LAHAN GAMBUT DESA RESAM LAPIS","authors":"Adrian Irnanda Pratama, Erma Domos","doi":"10.35143/jakb.v14i2.5135","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.5135","url":null,"abstract":"Penelitian ini dilaksanakan di Desa Resam Lapis Kecamatan Bantan Kabupaten Bengkalis. Tujuan penelitian ini adalah untuk mengetahui kelayakan ekonomi dan bisnis pengolahan tanaman pada lahan gambut Desa Resam Lapis. Metode pengumpulan data dilakukan dengan\u0000(1) observasi atau pengamatan langsung di lapangan; (2) wawancara dengan responden terpilih; (3) pencatatan semua data sekunder dari sumber-sumber informasi yang terkait dengan penelitian; (4) studi literatur dengan mengumpulkan data dari berbagai sumber antara\u0000lain jurnal, buku, hasil penelitian, prosiding, atau tulisan ilmiah lainnya. (5) Asumsi lahan gambut yang digunakan 1.400m2 . Kesesuaian jenis tanaman yang dapat ditanam di lahan gambut didasari berdasarkan kedalaman atau ketebalan, pH dan jenis kematangan gambut. Sementara parameter kelayakan yang dievaluasi meliputi kelayakan finansial Total Cost, Total Revenue, Net Profit, Break Even Point (BEP), Return On Investment (ROI), Revenue Cost Ratio (R/C). Hasil penelitian menunjukkan bahwa dari aspek kelayakan finansial keseluruhan tanaman layak untuk dijalankan dan dikembangkan lebih optimal. Penelitian ini diharapkan\u0000dapat turut berkontribusi dalam memberikan masukan terkait pengelolaan lahan gambut yang dapat memberikan manfaat ekonomi paling optimal di daerah sebaran lahan gambut lainnya\u0000dengan karakteristik lahan gambutyang sama.\u0000Kata kunci: Lahan gambut, Kelayakan finansial, ekonomi pertanian, Revitalisasi gambut","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46654138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.5197
Tobi Arfan, Hamdani Arifulsyah, Abdi Bhayangkara
Penelitian ini bertujuan untuk mengukur bagaimana reaksi mahasiswa aktif jika terjadi perubahanan uang kuliah pada perguruan tinggi dengan menggunakan pendekatan elastisitas harga (price elasticity). Objek penelitian adalah 1.892 orang mahasiswa Politeknik Caltex Riau yang dikategorikan berdasarkan jenis program studi dan angkatan masuk kuliah. Metode penelitian menggunakan metode desktriptif dari data survey yang dikumpulkan menggunakan kuisioner. Pengukuran data menggunakan metode statistik deskriptif dan kuantitatif menggunakan bantuan Microsoft Excel untuk mengukur nilai coefisien dalam menentukan kategori elastisitas. Hasil penelitian ini membuktikan mahasiswa di setiap program dan jenjang sensitif terhadap perubahan uang kuliah yang terjadi dengan tingkat elastisitas 4,6 dan 1,7 dan -1,0 pada tahun 2017 dan pada tahun 2019 masing-masing untuk program studi Akuntansi dan D4 teknik -1,6 dan -1,3. Penelitian ini diharapkan dapat mendukung pemilik/manajemen perguruan tinggi swasta dalam mengambil keputsan untuk menaikkan atau menurunkan uang kuliah. Kata kunci: uang kuliah, price elasticity, perguruan tinggi
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