Investment plays an important role in a country's economy. How companies controlled by majority shareholders can establish a relationship of mutual need and mutual benefit with retail investors. Dividends can be a bridge for fair and proportional profit sharing. The ratio of receivables to cash and Dividend Per Share is important to be further investigated using statistical tests. The ratio of receivables to cash is a novelty in financial management research. If the ratio of receivables to cash is too high, it will create the potential for high dependence of the company on the collective receivables in the future to finance its operations. This article was created with the aim of gaining a strong understanding of the ratio of accounts receivable to cash and Dividend Per Share (DPS) and its relation to sharia-indexed stock prices. The method used in writing this article is descriptive qualitative method. Based on empirical studies and also analysis in the discussion, it shows that Dividend Per Share (DPS) has a large and crucial role in making decisions on stock buying and selling transactions made by investors. This can be interpreted that theoretically, Dividend Per Share (DPS) affects stock prices.
{"title":"Role of Receivables Cash and Dividends in Stock Investment on the Indonesia Stock Exchange","authors":"Yulian Ade Chandra, Kartika Ayu Kinanti, Moh. Hudi Setyobakti","doi":"10.30741/ijamr.v4i2.1144","DOIUrl":"https://doi.org/10.30741/ijamr.v4i2.1144","url":null,"abstract":"Investment plays an important role in a country's economy. How companies controlled by majority shareholders can establish a relationship of mutual need and mutual benefit with retail investors. Dividends can be a bridge for fair and proportional profit sharing. The ratio of receivables to cash and Dividend Per Share is important to be further investigated using statistical tests. The ratio of receivables to cash is a novelty in financial management research. If the ratio of receivables to cash is too high, it will create the potential for high dependence of the company on the collective receivables in the future to finance its operations. This article was created with the aim of gaining a strong understanding of the ratio of accounts receivable to cash and Dividend Per Share (DPS) and its relation to sharia-indexed stock prices. The method used in writing this article is descriptive qualitative method. Based on empirical studies and also analysis in the discussion, it shows that Dividend Per Share (DPS) has a large and crucial role in making decisions on stock buying and selling transactions made by investors. This can be interpreted that theoretically, Dividend Per Share (DPS) affects stock prices.","PeriodicalId":492399,"journal":{"name":"International Journal of Accounting and Management Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471203","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 : 2023-09-28DOI: 10.30741/ijamr.v4i2.1145
Een Yualika, Noviansyah Rizal, Heni Heni
In general, many Micro, Small and Medium Enterprises engaged in trading businesses have not been able to prepare business performance reports and financial reports in accordance with generally accepted accounting standards. Information is a very important component for companies because it is a basic input in every decision making, therefore relevant, timely, accurate, and complete information is needed by every company. Management accounting is a systematic connective tissue in presenting information that is useful and can assist company leaders in their efforts to achieve predetermined organisational goals. Management accounting information has a function as an accounting information processing system and as a type of information. The main challenge faced by MSME entrepreneurs is financial management and management that has not followed good and correct accounting principles. The current research aims to provide an understanding of the application of accounting in MSMEs in Patrang District, Jember Regency, and to find out the obstacles that hinder the application of accounting in MSMEs in Patrang District, Jember Regency and provide solutions for MSME actors in applying accounting with good and correct accounting principles.
{"title":"Analysis of Implementation of Financial Accounting System in Micro Small and Medium Enterprises (MSMEs) in Patrang District, Jember District","authors":"Een Yualika, Noviansyah Rizal, Heni Heni","doi":"10.30741/ijamr.v4i2.1145","DOIUrl":"https://doi.org/10.30741/ijamr.v4i2.1145","url":null,"abstract":"In general, many Micro, Small and Medium Enterprises engaged in trading businesses have not been able to prepare business performance reports and financial reports in accordance with generally accepted accounting standards. Information is a very important component for companies because it is a basic input in every decision making, therefore relevant, timely, accurate, and complete information is needed by every company. Management accounting is a systematic connective tissue in presenting information that is useful and can assist company leaders in their efforts to achieve predetermined organisational goals. Management accounting information has a function as an accounting information processing system and as a type of information. The main challenge faced by MSME entrepreneurs is financial management and management that has not followed good and correct accounting principles. The current research aims to provide an understanding of the application of accounting in MSMEs in Patrang District, Jember Regency, and to find out the obstacles that hinder the application of accounting in MSMEs in Patrang District, Jember Regency and provide solutions for MSME actors in applying accounting with good and correct accounting principles.","PeriodicalId":492399,"journal":{"name":"International Journal of Accounting and Management Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471198","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 : 2023-09-28DOI: 10.30741/ijamr.v4i2.1146
Rizky Amalia Gandhi, Kasno Kasno, Emmy Ermawati
This study aims to determine and analyze the influence of lifestyle, brand image, price, and promotion variables on purchasing decisions at Belikopi Cafe. This research is a quantitative type using primary data, the primary data obtained from this study is that the researcher distributes questionnaires to consumers who come to the belikopi cafe by submitting several statements regarding lifestyle variables, brand image, prices, promotions, and purchasing decisions at the belikopi cafe using Likert scale measurement. The sampling technique in this study used probability sampling and incidental sampling which included simple random sampling using a sample of 50 respondents. The independent variables used in this study are lifestyle, brand image, price, and promotions, while the dependent variable is a purchase decision. The data analysis technique used is multiple linear regression analysis. This study uses SPSS 24, the results of this study indicate that promotion variables partially influence purchasing decisions, while lifestyle, brand image, and price variables do not influence purchasing decisions. This can be proven by the results of the coefficient of determination (R2) obtained by 0.0573 or 5.73%.
{"title":"Influence of Lifestyle , Brand Image , Price, and Promotion of Purchasing Decisions on Cafe Belikopi","authors":"Rizky Amalia Gandhi, Kasno Kasno, Emmy Ermawati","doi":"10.30741/ijamr.v4i2.1146","DOIUrl":"https://doi.org/10.30741/ijamr.v4i2.1146","url":null,"abstract":"This study aims to determine and analyze the influence of lifestyle, brand image, price, and promotion variables on purchasing decisions at Belikopi Cafe. This research is a quantitative type using primary data, the primary data obtained from this study is that the researcher distributes questionnaires to consumers who come to the belikopi cafe by submitting several statements regarding lifestyle variables, brand image, prices, promotions, and purchasing decisions at the belikopi cafe using Likert scale measurement. The sampling technique in this study used probability sampling and incidental sampling which included simple random sampling using a sample of 50 respondents. The independent variables used in this study are lifestyle, brand image, price, and promotions, while the dependent variable is a purchase decision. The data analysis technique used is multiple linear regression analysis. This study uses SPSS 24, the results of this study indicate that promotion variables partially influence purchasing decisions, while lifestyle, brand image, and price variables do not influence purchasing decisions. This can be proven by the results of the coefficient of determination (R2) obtained by 0.0573 or 5.73%.","PeriodicalId":492399,"journal":{"name":"International Journal of Accounting and Management Research","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471199","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 : 2023-09-28DOI: 10.30741/ijamr.v4i2.1148
Eva Indah Rusliyani, Imam Abrori, Mimin Yatminiwati
This research aims to find out: (1) the effect of professionalism on the performance of PGRI Lumajang Vocational High School teachers (2) the effect of motivation on the performance of PGRI Lumajang Vocational High School teachers (3) understand what commitment teachers have to maintain the performance of Lumajang Vocational High School teachers. The research method used is descriptive quantitative. The subjects of this research were all 34 teachers of the PGRI Lumajang Vocational High School. The illustration for this research was taken from the population of the large number of teachers at the PGRI Lumajang Vocational High School with a questionnaire distribution instrument. Analysis of the information used using multiple linear regression analysis. Based on the results of the analysis of information showing that teacher professionalism does not affect teacher performance with a sig.t value of (X1) 0.080 > 0.05 and t count (1.811) < t table (2.042).
{"title":"Influence of Professionalism, Work Motivation and Commitment on The Performance of PGRI Lumajang Vocational School Teachers","authors":"Eva Indah Rusliyani, Imam Abrori, Mimin Yatminiwati","doi":"10.30741/ijamr.v4i2.1148","DOIUrl":"https://doi.org/10.30741/ijamr.v4i2.1148","url":null,"abstract":"This research aims to find out: (1) the effect of professionalism on the performance of PGRI Lumajang Vocational High School teachers (2) the effect of motivation on the performance of PGRI Lumajang Vocational High School teachers (3) understand what commitment teachers have to maintain the performance of Lumajang Vocational High School teachers. The research method used is descriptive quantitative. The subjects of this research were all 34 teachers of the PGRI Lumajang Vocational High School. The illustration for this research was taken from the population of the large number of teachers at the PGRI Lumajang Vocational High School with a questionnaire distribution instrument. Analysis of the information used using multiple linear regression analysis. Based on the results of the analysis of information showing that teacher professionalism does not affect teacher performance with a sig.t value of (X1) 0.080 > 0.05 and t count (1.811) < t table (2.042).","PeriodicalId":492399,"journal":{"name":"International Journal of Accounting and Management Research","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471201","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}
Under the guidelines of the National Disaster Management Agency (BNPB), BPBD is a non-ministerial government agency that carries out disaster management tasks in regions, provinces, or cities or districts. In addition, the BPBD of Lumajang Regency was established in 2011. This study examin the influence of OCB, motivation, and work discipline on employee performance (a case study of the Lumajang Regency BPBD Office). This study uses a quantitative approach. This study invoved 46 non-ASN respondents, who were collected throught distributed questionnaires. The sampling technique uses a census or saturated sampling. Thr hypothesis was tested by multiple regression analysis. The result of the hypothesis test or t test are as follows: 1) OCB significantly affects the performance of BPBD Lumajang Regency employees; 2) Motivation significantly affects the performance of BPBD Lumajang Regency employees; 3) The performance of employees at the Lumajang Regency BPBD Office is strongly influenced by work discipline; 4) OCB, motivation, and work discipline are variables that give a coefficient of determination (R2) of 0,727 or 72.7% of employee performance.
{"title":"Influence of Organizational Citizenship Behavior (OCB), Motivation and Work Discipline on Employee Performance (Case study at The Lumajang Regency BPBD Office)","authors":"Riyadhotul Maghfiroh, Kasno Kasno, Kusnanto Darmawan","doi":"10.30741/ijamr.v4i2.1147","DOIUrl":"https://doi.org/10.30741/ijamr.v4i2.1147","url":null,"abstract":"Under the guidelines of the National Disaster Management Agency (BNPB), BPBD is a non-ministerial government agency that carries out disaster management tasks in regions, provinces, or cities or districts. In addition, the BPBD of Lumajang Regency was established in 2011. This study examin the influence of OCB, motivation, and work discipline on employee performance (a case study of the Lumajang Regency BPBD Office). This study uses a quantitative approach. This study invoved 46 non-ASN respondents, who were collected throught distributed questionnaires. The sampling technique uses a census or saturated sampling. Thr hypothesis was tested by multiple regression analysis. The result of the hypothesis test or t test are as follows: 1) OCB significantly affects the performance of BPBD Lumajang Regency employees; 2) Motivation significantly affects the performance of BPBD Lumajang Regency employees; 3) The performance of employees at the Lumajang Regency BPBD Office is strongly influenced by work discipline; 4) OCB, motivation, and work discipline are variables that give a coefficient of determination (R2) of 0,727 or 72.7% of employee performance.","PeriodicalId":492399,"journal":{"name":"International Journal of Accounting and Management Research","volume":"318 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471202","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 is to find out how the performance of employees at the Lumajang District Fisheries Service is affected by cyberloafing and work stress. In this study, the sample used was 55 people who were employees of the Lumajang District Fisheries Office. This study uses primary data. The number of samples was determined using saturated sample technique. Normality test using graphic analysis. The t test, multiple linear regression analysis, classic assumption test (normality, multicollinearity, and heteroscedasticity), and the coefficient of determination are the analytical tools used in this study. The results of this study partially work stress and cyberloafing have no significant effect on the performance of the Lumajang District Fisheries Service employees.
{"title":"Influence of Work Stress and Cyberloafing on The Performance of Lumajang District Fisheries Office Employees","authors":"Devi Imania Syahputri, Zainul Hidayat, Kusnanto Darmawan","doi":"10.30741/ijamr.v4i2.1149","DOIUrl":"https://doi.org/10.30741/ijamr.v4i2.1149","url":null,"abstract":"The purpose of this research is to find out how the performance of employees at the Lumajang District Fisheries Service is affected by cyberloafing and work stress. In this study, the sample used was 55 people who were employees of the Lumajang District Fisheries Office. This study uses primary data. The number of samples was determined using saturated sample technique. Normality test using graphic analysis. The t test, multiple linear regression analysis, classic assumption test (normality, multicollinearity, and heteroscedasticity), and the coefficient of determination are the analytical tools used in this study. The results of this study partially work stress and cyberloafing have no significant effect on the performance of the Lumajang District Fisheries Service employees.","PeriodicalId":492399,"journal":{"name":"International Journal of Accounting and Management Research","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471200","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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