Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan Perusahaan Jasa Sub Sektor Kesehatan sebelum dan selama masa Covid-19. Kinerja keuangan menggunakan analisis rasio keuangan yang di proksikan dengan Current Ratio, Debbt to Equity Ratio, Return On Assets, Net Profit Margin dan Total Assets Turn Over. Desain penelitian kuantitatif komparatif .Sampel penelitian ini adalah Laporan keuangan Perusahaan Jasa Sub Sektor Kesehatan yang terdaftar di BEI periode triwulan dua dan tiga tahun 2019 dengan laporan keuangan triwulan dua dan tiga tahun 2020. Jumlah sampel perusahaan sebanyak 7 perusahaan jasa kesehatan dengan jumlah keseluruhan sampel sebanyak 28 laporan keuangan. Teknik pengambilan sampel dengan menggunakan sampling jenuh.,Analisis data menggunakan analisis komparatif dua sampel berpasangan (Dependent Sampel) dengan menggunakan uji Paired Sample Test dan Uji Wilcoxon Sign Rank Test. Hasil Penelitian menunjukkan tidak terdapat perbedaan rata-rata signifikan kinerja keuangan dengan menggunakan Rasio Current Ratio antara sebelum dengan selama masa covid-19, namun terdapat perbedaan rata-rata signifikan pada Kinerja Keuangan dengan menggunakan rasio Debbt to Equity Ratio, Return On Assets, Net Profit Margin & Total Assets Turn Over antara sebelum covid-19 dengan selama masa covid-19 pada Perusahaan Jasa kesehatan yang listing di BEI.
{"title":"Analisis Komparatif Kinerja Keuangan Perusahaan Jasa Kesehatan Sebelum dan Selama Masa Covid-19","authors":"Yumniati Agustina, Laely Azizah","doi":"10.33024/jrm.v11i2.6107","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6107","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan Perusahaan Jasa Sub Sektor Kesehatan sebelum dan selama masa Covid-19. Kinerja keuangan menggunakan analisis rasio keuangan yang di proksikan dengan Current Ratio, Debbt to Equity Ratio, Return On Assets, Net Profit Margin dan Total Assets Turn Over. Desain penelitian kuantitatif komparatif .Sampel penelitian ini adalah Laporan keuangan Perusahaan Jasa Sub Sektor Kesehatan yang terdaftar di BEI periode triwulan dua dan tiga tahun 2019 dengan laporan keuangan triwulan dua dan tiga tahun 2020. Jumlah sampel perusahaan sebanyak 7 perusahaan jasa kesehatan dengan jumlah keseluruhan sampel sebanyak 28 laporan keuangan. Teknik pengambilan sampel dengan menggunakan sampling jenuh.,Analisis data menggunakan analisis komparatif dua sampel berpasangan (Dependent Sampel) dengan menggunakan uji Paired Sample Test dan Uji Wilcoxon Sign Rank Test. Hasil Penelitian menunjukkan tidak terdapat perbedaan rata-rata signifikan kinerja keuangan dengan menggunakan Rasio Current Ratio antara sebelum dengan selama masa covid-19, namun terdapat perbedaan rata-rata signifikan pada Kinerja Keuangan dengan menggunakan rasio Debbt to Equity Ratio, Return On Assets, Net Profit Margin & Total Assets Turn Over antara sebelum covid-19 dengan selama masa covid-19 pada Perusahaan Jasa kesehatan yang listing di BEI.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115667969","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 to analyze of factors affect the tax management with indicators of effective tax rate on mining companies listed in Indonesia Stock Exchange. There are several factors used include size, profitability, fixed asset intensity, inventory intensity and investment opportunity set. This purpose of this study is to empirically examine whether the size, profitability, fixed asset intensity, inventory intensityand investment opportunity set affect the tax management. The sample of this research of 8 mining companies listed in Indonesian Stock Exchange of years 2017-2020. Determination of sample was made by applying purposive sampling. Analysis tool used multiple linear regression with F test, t test and the coefficient of determination was conducted using SPSS version 22. The result showed that the variable size, profitability, fixed asset intensity, inventory intensity, and investment opportunity set affect significantly simultaneously (F test) tax management. From the result of the analysis of partially (t test) the variable size, profitability, fixed asset intensity, inventory intensity did affect significantly to tax management, while the investment opportunity set influential did not significantly to tax management. The result of the coefficient determination showed 43,8% independent variable affect to dependent variable and 56,2% can be explain with the other variables.Keywords: Tax Management, Effective Tax Rate, Indonesia Stock Exchange
本研究以印尼证券交易所上市矿业公司的有效税率为指标，分析影响其税收管理的因素。有几个因素使用包括规模，盈利能力，固定资产强度，库存强度和投资机会集。本研究的目的是实证检验规模、盈利能力、固定资产强度、库存强度和投资机会集是否影响税收管理。本研究的样本为2017-2020年在印尼证券交易所上市的8家矿业公司。采用目的取样法对样品进行测定。分析工具采用多元线性回归，采用F检验、t检验，决定系数采用SPSS version 22进行分析。结果表明，可变规模、盈利能力、固定资产强度、库存强度和投资机会集同时显著影响税收管理(F检验)。从部分分析(t检验)的结果来看，变量规模、盈利能力、固定资产强度、库存强度对税收管理有显著影响，而投资机会集对税收管理的影响不显著。系数测定结果表明，自变量对因变量的影响为43.8%，其他变量可以解释56.2%。关键词:税收管理，有效税率，印尼证券交易所
{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2020)","authors":"Destry Faradila Nur’avisa, evie yuniarti, Rusmianto Rusmianto","doi":"10.33024/jrm.v11i2.6826","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6826","url":null,"abstract":"This research to analyze of factors affect the tax management with indicators of effective tax rate on mining companies listed in Indonesia Stock Exchange. There are several factors used include size, profitability, fixed asset intensity, inventory intensity and investment opportunity set. This purpose of this study is to empirically examine whether the size, profitability, fixed asset intensity, inventory intensityand investment opportunity set affect the tax management. The sample of this research of 8 mining companies listed in Indonesian Stock Exchange of years 2017-2020. Determination of sample was made by applying purposive sampling. Analysis tool used multiple linear regression with F test, t test and the coefficient of determination was conducted using SPSS version 22. The result showed that the variable size, profitability, fixed asset intensity, inventory intensity, and investment opportunity set affect significantly simultaneously (F test) tax management. From the result of the analysis of partially (t test) the variable size, profitability, fixed asset intensity, inventory intensity did affect significantly to tax management, while the investment opportunity set influential did not significantly to tax management. The result of the coefficient determination showed 43,8% independent variable affect to dependent variable and 56,2% can be explain with the other variables.Keywords: Tax Management, Effective Tax Rate, Indonesia Stock Exchange","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125541321","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}
Munculnya pandemic virus corona disease atau COVID 19 faktanya telah melumpuhkan aktivitas semua kalangan masyarakat sehingga membutuhkan penatalaksanaan yang harus tepat baik dari pemerintah maupun masyarakat. Direktur Jenderal pelayanan kesehatan, Kementerian Kesehatan dr. Bambang Wibowo mengimbau tenaga kesehatan melalui surat nomor YR.03.03/III/III8/2020 yang ditujukan langsung kepada seluruh Kadinkes provinsi, kabupaten/kota, dan direktur/kepala rumah sakit seluruh Indonesia dengan ditetapkannya COVID 19 sebagai pandemic global dan makin meluasnya wabah COVID 19 di Indonesia. Rumah Sakit dihimbau untuk memberikan pelayanan pada pasien COVID 19 dan melengkapi semua kelengkapan penanganan kasus COVID 19 terutama untuk alat pelindung diri (APD) yang akan digunakan para tenaga kesehatan. Hal ini berlaku bagi semua petugas kesehatan sesuai kriteria masing-masing ruang pelayanan/risiko pelayanan di rumah sakit dan salah satunya adalah Rumah Sakit Muhammadiyah Palembang.
{"title":"Pengaruh Kompetensi Dan Stres Kerja Terhadap Kinerja Tenaga Kesehatan Dalam Menghadapi Pandemic Covid 19","authors":"Masturah Rilda, Zunaidah Zunaidah, Marlina Widiyanti","doi":"10.33024/jrm.v11i2.5584","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.5584","url":null,"abstract":"Munculnya pandemic virus corona disease atau COVID 19 faktanya telah melumpuhkan aktivitas semua kalangan masyarakat sehingga membutuhkan penatalaksanaan yang harus tepat baik dari pemerintah maupun masyarakat. Direktur Jenderal pelayanan kesehatan, Kementerian Kesehatan dr. Bambang Wibowo mengimbau tenaga kesehatan melalui surat nomor YR.03.03/III/III8/2020 yang ditujukan langsung kepada seluruh Kadinkes provinsi, kabupaten/kota, dan direktur/kepala rumah sakit seluruh Indonesia dengan ditetapkannya COVID 19 sebagai pandemic global dan makin meluasnya wabah COVID 19 di Indonesia. Rumah Sakit dihimbau untuk memberikan pelayanan pada pasien COVID 19 dan melengkapi semua kelengkapan penanganan kasus COVID 19 terutama untuk alat pelindung diri (APD) yang akan digunakan para tenaga kesehatan. Hal ini berlaku bagi semua petugas kesehatan sesuai kriteria masing-masing ruang pelayanan/risiko pelayanan di rumah sakit dan salah satunya adalah Rumah Sakit Muhammadiyah Palembang.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129945386","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 see a comparison between Islamic accounting and conventional accounting which is better and more efficient. It is further said that conventional accounting is not scientific at all while Islamic accounting is more logical to use, because of ethics, not only aiming for profit but paying attention to aspects of social, environmental and religious performance. The purpose of this study was to determine the difference between Islamic and conventional accounting. The technique utilized by the creator in this exploration is subjective examination. This kind of examination is library research.
{"title":"ANALISIS PERBEDAAN-PERBEDAAN ATAS AKUNTANSI KONVENSIONAL DENGAN AKUNTANSI SYARIAH","authors":"Zulfa Aulia Nurul Putri, Wirman Wirman","doi":"10.33024/jrm.v11i2.5759","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.5759","url":null,"abstract":"This study aims to see a comparison between Islamic accounting and conventional accounting which is better and more efficient. It is further said that conventional accounting is not scientific at all while Islamic accounting is more logical to use, because of ethics, not only aiming for profit but paying attention to aspects of social, environmental and religious performance. The purpose of this study was to determine the difference between Islamic and conventional accounting. The technique utilized by the creator in this exploration is subjective examination. This kind of examination is library research.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124371915","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}
Adam Sugiarto, S. Sutikno, Muhammad Muhammad, N. Oktavia
Penelitian ini bertujuan untuk mengetahui Pengaruh Resiko Pembiayaan Qardh, dan Ijarah terhadap Likuiditas Bank Umum Syariah periode 2015 sampai dengan 2019, untuk pengambilan sampel menggunakan data time series. Data penelitian yang digunakan data berupa Laporan Statistik Perbankan Syariah per bulan yang sudah dipublikasi melalui website resmi Otoritas Jasa Keuangan. Hasil penelitian ini menggunakan uji statistic deskriptif, uji asumsi klasik, uji analisis linier berganda, dan uji hipotesis, Uji Signifikansi Parameter Individual (Uji T) dan Uji Signifikansi Parameter Simultan (Uji F) dengan dibantu menggunakan program Eviews 9. Setelah melakukan uji kualitas data hasil hipotesis menunjukkan bahwa secara parsial variabel Pembiayaan Qardh berpengaruh terhadap Likuiditas. Sedangkan untuk variabel Ijarah tidak berpengaruh negative dan signifikan terhadap likuiditas . Secara simultan regresi Qardh, Ijarah tidak sama dengan nol atau kedua variabel independent secara simultan berpengaruh signifikan terhadap Likuiditas.
{"title":"PENGARUH RESIKO PEMBIAYAAN QARDH, DAN IJARAH TERHADAP LIKUIDITAS BANK UMUM SYARIAH PERIODE 2014-2019","authors":"Adam Sugiarto, S. Sutikno, Muhammad Muhammad, N. Oktavia","doi":"10.33024/jrm.v11i2.5601","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.5601","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Pengaruh Resiko Pembiayaan Qardh, dan Ijarah terhadap Likuiditas Bank Umum Syariah periode 2015 sampai dengan 2019, untuk pengambilan sampel menggunakan data time series. Data penelitian yang digunakan data berupa Laporan Statistik Perbankan Syariah per bulan yang sudah dipublikasi melalui website resmi Otoritas Jasa Keuangan. Hasil penelitian ini menggunakan uji statistic deskriptif, uji asumsi klasik, uji analisis linier berganda, dan uji hipotesis, Uji Signifikansi Parameter Individual (Uji T) dan Uji Signifikansi Parameter Simultan (Uji F) dengan dibantu menggunakan program Eviews 9. Setelah melakukan uji kualitas data hasil hipotesis menunjukkan bahwa secara parsial variabel Pembiayaan Qardh berpengaruh terhadap Likuiditas. Sedangkan untuk variabel Ijarah tidak berpengaruh negative dan signifikan terhadap likuiditas . Secara simultan regresi Qardh, Ijarah tidak sama dengan nol atau kedua variabel independent secara simultan berpengaruh signifikan terhadap Likuiditas.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"216 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131829518","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 bertujutan untuk melakukan tinjauan perkembangan perubahan era industry dan dampaknya terhadap perubahan konsep green accounting.Metodologi- Penelitian dilakukan dengan mereviu artikel/ jurnal penelitian, standar akuntansi, dan regulasi yang berhubungan, dengan fokus pengamatan bidang akuntansi lingkungan. Penelitian melalui tinjauan literasi sebagai dasar pengembangan konsep teoritis yang berdampak solutif terhadap fenomena pengembangan dan pengelolaan green accouting.Temuan: Kajian literasi atas dampak perubahan lingkungan industri terhadap pengelolaan dan konsep green accouting.Keterbatasan Penelitian/Implikasi- batasan jumlah dan luas cakupan literasi memungkinkan terjadinya bias hasil penelitian, perlunya penelitian lanjutan dalam memastikan pengembangan dan pengembangan implementasi green accounting.Implikasi Praktis- Tinjauan literasi ini mengembangkan konsep green accounting.Implikasi organisasi- Kontribusi penelitian dalam mengembangkan konsep green accounting yang mendukung tujuan strategis perusahaan.Kata Kunci: Green accounting, Akuntansi Lingkungan, Accounting 4.0 Era, Accounting Society 5.0
{"title":"Literature Review: Green Accounting Era 4.0 Menuju Society 5.0","authors":"Vero Deswanto","doi":"10.33024/jrm.v11i2.7213","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.7213","url":null,"abstract":"Penelitian ini bertujutan untuk melakukan tinjauan perkembangan perubahan era industry dan dampaknya terhadap perubahan konsep green accounting.Metodologi- Penelitian dilakukan dengan mereviu artikel/ jurnal penelitian, standar akuntansi, dan regulasi yang berhubungan, dengan fokus pengamatan bidang akuntansi lingkungan. Penelitian melalui tinjauan literasi sebagai dasar pengembangan konsep teoritis yang berdampak solutif terhadap fenomena pengembangan dan pengelolaan green accouting.Temuan: Kajian literasi atas dampak perubahan lingkungan industri terhadap pengelolaan dan konsep green accouting.Keterbatasan Penelitian/Implikasi- batasan jumlah dan luas cakupan literasi memungkinkan terjadinya bias hasil penelitian, perlunya penelitian lanjutan dalam memastikan pengembangan dan pengembangan implementasi green accounting.Implikasi Praktis- Tinjauan literasi ini mengembangkan konsep green accounting.Implikasi organisasi- Kontribusi penelitian dalam mengembangkan konsep green accounting yang mendukung tujuan strategis perusahaan.Kata Kunci: Green accounting, Akuntansi Lingkungan, Accounting 4.0 Era, Accounting Society 5.0","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121822325","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}
Ezra Cindy Siahaan, Yovie Ernanda, Sri Gita Olanda Sari Gultom, Nia Pio Artha Sianturi
Penelitian ini bertujuan (1) untuk mengetahui pengaruh komunikasi terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan, (2) untuk mengetahui pengaruh stress terhadap kinerja karyawan di PT. Danamas Kreasi Andalan Medan, (3) untuk mengetahui pengaruh lingkungan kerja terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan, (4) untuk mengetahui pengaruh komunikasi, stres dan lingkungan kerja terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan. Penelitian ini menggunakan tehnik pengumpulan data berupa angket dengan menyebarkan kuesioner. Penelitian ini memiliki 60 responden sebagai sampel yang merupakan karyawan di PT. Danamas Insan Kreasi Andalan Medan. Hasil dari penelitian ini menunjukkan bahwa komunikasi tidak berpengaruh signifikan terhadap kinerja karyawan, namun stress dan lingkungan kerja mempunyai perngaruh yang signifikan terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan. Di dalam pengujian secara simultan menunjukkan seluruh variabel memiliki pengaruh signifikan terhadap variabel y, kinerja karyawan di PT. Danamas Insan Krasi Andalan Medan. Kata Kunci : Komunikasi, Stres, Lingkungan Kerja, Kinerja Karyawan
{"title":"Pengaruh Komunikasi, Stres dan Lingkungan Kerja Terhadap Kinerja Karyawan di PT. Danamas Insan Kreasi Andalan Medan","authors":"Ezra Cindy Siahaan, Yovie Ernanda, Sri Gita Olanda Sari Gultom, Nia Pio Artha Sianturi","doi":"10.33024/jrm.v10i2.4543","DOIUrl":"https://doi.org/10.33024/jrm.v10i2.4543","url":null,"abstract":"Penelitian ini bertujuan (1) untuk mengetahui pengaruh komunikasi terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan, (2) untuk mengetahui pengaruh stress terhadap kinerja karyawan di PT. Danamas Kreasi Andalan Medan, (3) untuk mengetahui pengaruh lingkungan kerja terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan, (4) untuk mengetahui pengaruh komunikasi, stres dan lingkungan kerja terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan. Penelitian ini menggunakan tehnik pengumpulan data berupa angket dengan menyebarkan kuesioner. Penelitian ini memiliki 60 responden sebagai sampel yang merupakan karyawan di PT. Danamas Insan Kreasi Andalan Medan. Hasil dari penelitian ini menunjukkan bahwa komunikasi tidak berpengaruh signifikan terhadap kinerja karyawan, namun stress dan lingkungan kerja mempunyai perngaruh yang signifikan terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan. Di dalam pengujian secara simultan menunjukkan seluruh variabel memiliki pengaruh signifikan terhadap variabel y, kinerja karyawan di PT. Danamas Insan Krasi Andalan Medan. Kata Kunci : Komunikasi, Stres, Lingkungan Kerja, Kinerja Karyawan","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115837900","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 era of globalization requires everyone to be able to think forward and move quickly. Science technology and information and communication that continues to develop can have a positive or negative impact on its users. Laptop is one of the results of the development of information technology that is very close to human life. The purpose of this study was to determine the effect of brand and country of origin on laptop purchase decisions and to determine which of the most dominant variables influenced laptop purchase decisions in Malahayati University's green dormitory students. The population in this study were students who had laptops in Green Dormitory (Dormitory) of Malahayati University totaling 1684 people. This research uses proportional strata rendom sampling technique. The sample of this study were 323 Green Dormitory students at Malahayati University in 2012/2017. Primary data in this study were obtained by distributing questionnaires to Green Dormitory students at Malahayati University. These data are tested by validity test, reliability test, classic assumption test. Data analysis techniques using multiple linear regression analysis. The results of the partial test show that the brand variable and the country of origin variable significantly influence the laptop purchase decision of Malahayati University's green dormitory students. Together brand variables and country of origin variables have a significant influence on laptop purchasing decisions on Malahayati University's green dormitory students (Bibliography, 2006 - 2017).Keywords : Brand and Country of Origin against laptop purchase decisions.
{"title":"PENGARUH MEREK DAN NEGARA ASAL (COUNTRY OF ORIGIN) TERHADAP KEPUTUSAN PEMBELIAN LAPTOP (Studi Kasus Pada Mahasiswa Green Dormitory Universitas Malahayati)","authors":"Dody Kurniawan","doi":"10.33024/jrm.v10i2.4496","DOIUrl":"https://doi.org/10.33024/jrm.v10i2.4496","url":null,"abstract":"The era of globalization requires everyone to be able to think forward and move quickly. Science technology and information and communication that continues to develop can have a positive or negative impact on its users. Laptop is one of the results of the development of information technology that is very close to human life. The purpose of this study was to determine the effect of brand and country of origin on laptop purchase decisions and to determine which of the most dominant variables influenced laptop purchase decisions in Malahayati University's green dormitory students. The population in this study were students who had laptops in Green Dormitory (Dormitory) of Malahayati University totaling 1684 people. This research uses proportional strata rendom sampling technique. The sample of this study were 323 Green Dormitory students at Malahayati University in 2012/2017. Primary data in this study were obtained by distributing questionnaires to Green Dormitory students at Malahayati University. These data are tested by validity test, reliability test, classic assumption test. Data analysis techniques using multiple linear regression analysis. The results of the partial test show that the brand variable and the country of origin variable significantly influence the laptop purchase decision of Malahayati University's green dormitory students. Together brand variables and country of origin variables have a significant influence on laptop purchasing decisions on Malahayati University's green dormitory students (Bibliography, 2006 - 2017).Keywords : Brand and Country of Origin against laptop purchase decisions.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125858639","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}
Due to an increase in cases of the Corona virus spreading in Indonesia in 2021, the Indonesian government published a policy on July 3-20, 2021 to adopt the Implementation of Community Activity Restrictions (PPKM) for Java-Bali to break the chain of the Corona virus spreading. The goal of this research is to see how the JII stock reacts to the PPKM announcement. The event study methodology is applied to a sample of 30 JII. The findings of this study revealed that considerable anomalous returns occurred on the 2nd and 5th days after the event day, as well as on the 6th, 7th, 9th, and 10th days prior to the event date. Similarly, before and after the announcement of PPKM in Indonesia, TVA reveals a considerable variation. This demonstrates that there is a JII response to this event. The regression test, on the other hand, shows that the market has no effect on JII's return or TVA. This suggests that investors have anticipated this event, ensuring that there would be no excessive investor transactions
{"title":"Pengumuman Pemberlakuan PPKM Jawa-Bali Terhadap Saham-Saham Jakarta Islamic Index (JII) di Bursa Efek Indonesia","authors":"Erna Listyaningsih, M. Luthfi","doi":"10.33024/jrm.v10i2.5468","DOIUrl":"https://doi.org/10.33024/jrm.v10i2.5468","url":null,"abstract":"Due to an increase in cases of the Corona virus spreading in Indonesia in 2021, the Indonesian government published a policy on July 3-20, 2021 to adopt the Implementation of Community Activity Restrictions (PPKM) for Java-Bali to break the chain of the Corona virus spreading. The goal of this research is to see how the JII stock reacts to the PPKM announcement. The event study methodology is applied to a sample of 30 JII. The findings of this study revealed that considerable anomalous returns occurred on the 2nd and 5th days after the event day, as well as on the 6th, 7th, 9th, and 10th days prior to the event date. Similarly, before and after the announcement of PPKM in Indonesia, TVA reveals a considerable variation. This demonstrates that there is a JII response to this event. The regression test, on the other hand, shows that the market has no effect on JII's return or TVA. This suggests that investors have anticipated this event, ensuring that there would be no excessive investor transactions","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128020412","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}
Lembaga Keuangan (Koperasi) merupakan salah satu pendorong pertumbuhan ekonomi yang berbasis ekonomi kerakyatan. Koperasi mempunyai peranan yang sangat penting bagi semua kalangan masyarakat dalam melakukan transaksi keuangan. Tujuan peneltian ini adalah untuk mengetahui dan menganalisis komitmen organisasi terhadap kepuasan kerja pegawai pada kantor Dinas Koperasi dan UKM Kota Makassar serta untuk mengetahui dan menganalisis budaya organiasi terhadap kepuasan kerja pegawai pada kantor Dinas Koperasi dan UKM Kota Makassar. Jenis penelitian yang digunakan adalah esplanatory survey (penjelasan) yang bersifat analisis deskriptif dengan pendekatan menggunakan pendekatan kuatitatif dan populasi pada penelitian ini yaitu seluruh pegawai pada kantor Dinas Koperasi dan UKM Kota Makassar yang berjumlah 48 responden. Teknik pengambilan sampel yaitu sampling jenuh (total sample). Hasil pengujian parsial menunjukkan bahwa komitmen organisasi berpengaruh positif dan signifikan terhadap kepuasan kerja, sedangkan budaya organisasi berpengaruh positif dan signifikan terhadap kepuasan kerja.
{"title":"Pengaruh Komitmen Organisasi, Budaya Organisasi Terhadap Kepuasan Kerja Pada Kantor Dinas Koperasi Dan Ukm Kota Makassar","authors":"Akhmad Muhammadin","doi":"10.33024/jrm.v10i2.5128","DOIUrl":"https://doi.org/10.33024/jrm.v10i2.5128","url":null,"abstract":"Lembaga Keuangan (Koperasi) merupakan salah satu pendorong pertumbuhan ekonomi yang berbasis ekonomi kerakyatan. Koperasi mempunyai peranan yang sangat penting bagi semua kalangan masyarakat dalam melakukan transaksi keuangan. Tujuan peneltian ini adalah untuk mengetahui dan menganalisis komitmen organisasi terhadap kepuasan kerja pegawai pada kantor Dinas Koperasi dan UKM Kota Makassar serta untuk mengetahui dan menganalisis budaya organiasi terhadap kepuasan kerja pegawai pada kantor Dinas Koperasi dan UKM Kota Makassar. Jenis penelitian yang digunakan adalah esplanatory survey (penjelasan) yang bersifat analisis deskriptif dengan pendekatan menggunakan pendekatan kuatitatif dan populasi pada penelitian ini yaitu seluruh pegawai pada kantor Dinas Koperasi dan UKM Kota Makassar yang berjumlah 48 responden. Teknik pengambilan sampel yaitu sampling jenuh (total sample). Hasil pengujian parsial menunjukkan bahwa komitmen organisasi berpengaruh positif dan signifikan terhadap kepuasan kerja, sedangkan budaya organisasi berpengaruh positif dan signifikan terhadap kepuasan kerja.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121985004","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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