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IMPACT OF CORPORATE GOVERNANCE ON THE COST OF CAPITAL IN INDONESIA WITH NET PROFIT MARGIN AS INTERVENING VARIABLES 以净利润率为干预变量的公司治理对印度尼西亚资本成本的影响
Pub Date : 2024-03-02 DOI: 10.20527/jwm.v12i1.295
Rano Wijaya, Rini Yayuk Priyati
This research was conducted to analysed The Impact of Corporate Governance On the cost of Capital in Indonesia with Net Profit Margin as Intervening Variables in Kompas100 Index Companies on the Indonesia Stock Exchange. The population in this study is the Kompas100 Index Company on Indonesia Stock Exchange (BEI) in 2022. All populations will be used in this research. The data used is secondary data by collecting annual reports of the Kompas100 Index Company on the Indonesia Stock Exchange (BEI) in 2022 (IDX).  The results show that Audit Committee Size, Board of Commissioners Size, Company Size, and Debt to Equity Ratio have a significant effect on Net Profit Margin, and Net Profit Margin has a significant effect on Cost of Capital which is calculated using Weight Average Cost of Capital (WACC) on the Kompas100 Index Company listed on the Indonesia Stock Exchange (IDX) for the 2022 period.
本研究以印尼证券交易所 Kompas100 指数公司的净利润率为干预变量,分析公司治理对印尼资本成本的影响。本研究的研究对象是 2022 年印尼证券交易所(BEI)的 Kompas100 指数公司。本研究将使用所有人口。所使用的数据是通过收集 2022 年印尼证券交易所(BEI)Kompas100 指数公司的年度报告(IDX)获得的二手数据。 研究结果表明,审计委员会规模、董事会规模、公司规模和资产负债率对净利润率有显著影响,而净利润率对资本成本有显著影响,资本成本是以 2022 年印尼证券交易所(IDX)Kompas100 指数上市公司的加权平均资本成本(WACC)计算得出的。
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引用次数: 0
ANALISIS TINGKAT KEPUASAN WISATAWAN TERHADAP KUALITAS SAPTA PESONA DI KAWASAN WISATA CIHAMPELAS KOTA BANDUNG 分析游客对万隆市 Cihampelas 旅游区 Sapta Pesona 质量的满意程度。
Pub Date : 2024-02-16 DOI: 10.20527/jwm.v12i1.291
Nurul Syamsiah, Yudi Satriadi, Asep Achmad Muhlisian
This study discussed the level of tourist satisfaction with the quality of sapta pesona in the Cihampelas tourist area. The research data was collected by distributing a research questionnaire filled out by tourists in the tourist area of Cihampelas Bandung. Respondents as research samples were taken using accidental sampling techniques. The number of samples in this study was determined using the Lameshow formula, with a confidence level of 95% and a sampling error of 10%. Descriptive analysis is used to analyze data by describing or describing data that has been collected, while to see the level of tourist satisfaction with the Cihampelas Bandung tourist area, Likert scale assistance is used. To make it easier to describe and interpret the variables studied, descriptive statistical processing is carried out. The calculated average value is used as a reference to determine the classification of assessment categories. The results of the study found that sapta pesona has been applied in the tourist area of Cihampelas Bandung with the level of tourist satisfaction with the 7 aspects of sapta pesona is good with a value of 3.92 according to the average assessment of the level of satisfaction. Another finding is that male travelers expressed more good and excellent ratings compared to female travelers.
本研究讨论了游客对 Cihampelas 旅游区 sapta pesona 质量的满意程度。研究数据是通过向万隆 Cihampelas 旅游区的游客发放调查问卷收集的。作为研究样本的受访者是通过意外抽样技术抽取的。本研究的样本数量是根据 Lameshow 公式确定的,置信度为 95%,抽样误差为 10%。描述性分析用于通过描述或说明已收集的数据来分析数据,而要了解游客对 Cihampelas Bandung 旅游区的满意程度,则采用李克特量表辅助分析法。为了便于描述和解释所研究的变量,我们进行了描述性统计处理。计算出的平均值被用作确定评估类别分类的参考。研究结果发现,sapta pesona 已在 Cihampelas Bandung 旅游区得到应用,游客对 sapta pesona 7 个方面的满意度较好,根据满意度的平均评估值为 3.92。另一项发现是,与女性游客相比,男性游客对 "好 "和 "优 "的评价更高。
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引用次数: 0
DETERMINAN PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SE KALIMANTAN SELATAN 南加里曼丹微型、小型和中型企业(UMKM)使用会计信息的决定因素
Pub Date : 2024-02-12 DOI: 10.20527/jwm.v12i1.268
Lili Safrida, Sarwani, M. Nordiansyah
The purpose of this research was to analyze the effect of business scale, business age, education, accounting training, and MSMEs perception about accounting on the use of accounting information in South Kalimantan Province MSMEs. This research used quantitative methos. The population in this research were South Kalimantan Province MSMEs listed on Department of Cooperatives, Micro Enterprises and Manpower of South Kalimantan Province in 2022. The sample method used was convenience sampling. Sample in this research was determined by slovin’s formulas and the total of sample was 86 MSMEs. The source of data used was primary data, data analysis techniques using multiple linear regressian analysis which were processed by SPSS 26 version. Based on the result of this research indicated that accounting training had an effect on the use of accounting information. Meanwhile the business scale, business age, education, and MSMEs perception about accounting had no effect on the use of accounting information.
本研究旨在分析企业规模、企业年龄、教育程度、会计培训和中小微企业对会计的认知对南加里曼丹省中小微企业使用会计信息的影响。本研究采用定量方法。研究对象为 2022 年在南加里曼丹省合作社、微型企业和人力部挂牌的南加里曼丹省中小微企业。采用的抽样方法是便利抽样。本研究的样本由斯洛文公式确定,样本总数为 86 家中小微企业。所使用的数据来源为原始数据,数据分析技术采用多重线性回归分析,并通过 SPSS 26 版本进行处理。研究结果表明,会计培训对会计信息的使用有影响。而企业规模、企业年龄、教育程度和中小微企业对会计的认知对会计信息的使用没有影响。
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引用次数: 0
PENINGKATAN KEPUASAN KONSUMEN MELALUI KUALITAS PELAYANAN DAN HARGA 通过服务质量和价格提高客户满意度
Pub Date : 2024-02-10 DOI: 10.20527/jwm.v12i1.267
Riansyah, Endang Silaningsih, Titiek Tjahja Andari
Perusahaan pada bidang pengendalian hama sudah banyak terdapat di jabodetabek, salah satunya bisnis dibidang jasa pengendalian hama. Banyaknya jumlah jasa pengendalian hama mengakibatkan peningkatan dengan jumlah usaha yang bersifat sejenis menyebabkan persaingan yang semakin ketat. Strategi yang dapat dilakukan untuk memenangkan persaingan adalah memberikan kepuasan bagi konsumen. Faktor yang berperan penting dalam menciptakan kepuasan konsumen diantaranya adalah kualitas pelayanan dan harga. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan harga secara simultan dan parsial terhadap kepuasan konsumen pada PT. Lasturi Karya Jasa Depok. Subjek dari penelitian ini adalah konsumen PT. Lasturi Karya Jasa sebanyak 60 konsumen sebagai anggota sampel. Bentuk penelitian ini adalah deskriptif dan verifikatif. Prosedur pengumpulan data dalam penelitian ini menggunakan dokumentasi, studi Pustaka dan penyebaran kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan harga dengan kriteria   baik. Secara simultan dan parsial kualitas pelayanan dan harga berpengaruh positif dan signifikan terhadap kepuasan konsumen.
在 Jabodetabek 有许多害虫防治领域的公司,其中之一就是害虫防治服务领域的企业。害虫防治服务的大量存在导致类似性质的企业数量增加,造成竞争日趋激烈。在竞争中取胜的策略就是让消费者满意。在提高客户满意度方面起重要作用的因素包括服务质量和价格。本研究旨在确定服务质量和价格对 PT Lasturi Karya Jasa Depok 公司顾客满意度的同时和部分影响。本研究以 PT Lasturi Karya Jasa 的 60 名消费者为样本。本研究的形式为描述性和验证性。本研究的数据收集程序包括文件、文献研究和问卷调查。数据分析方法为多元线性回归分析。结果显示,服务质量和价格具有良好的标准。服务质量和价格同时和部分地对客户满意度有积极和显著的影响。
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引用次数: 0
PENGARUH TECHNOLOGY READINESS PADA ATTITUDE, SUBJECTIVE NORM, DAN PERCEIVED BEHAVIOR CONTROL DAN PENGARUHNYA PADA NIAT BELI ONLINE 态度、主观规范和感知行为控制对技术就绪程度的影响,以及对网上购物的影响
Pub Date : 2024-02-10 DOI: 10.20527/jwm.v12i1.256
A. Randi, Raden Roro Yulianti Prihatiningrum
The purpose of this study was to examine and analyze the effect of Technology Readiness on Attitude, Subjective Norms, and Perceived Behavior Control and its Effect on Online Purchase Intention. This type of research is included in explanatory research. The population is visitors to Tokopedia through the website or application. Sampling technique with purposive sampling. Data analysis uses partial least square with the help of Smart-PLS 3.0 program. Hypothesis test results are known that technology readiness affects attitude and subjective norm while perceived behavioral control has no effect. Attitude, subjective norm and perceived behavioral control have an influence on purchase intention. The conclusion of this research is Attitude and subjective norm influenced by Technology readiness has an influence on purchase intention and technology readiness has no influence on perceived behavioral control.
本研究的目的是研究和分析技术准备度对态度、主观规范和感知行为控制的影响及其对网购意向的影响。这类研究属于解释性研究。研究对象是通过网站或应用程序访问 Tokopedia 的访客。抽样技术采用目的性抽样。在 Smart-PLS 3.0 程序的帮助下,使用偏最小二乘法进行数据分析。假设检验结果表明,技术准备程度会影响态度和主观规范,而感知行为控制则没有影响。态度、主观规范和感知行为控制对购买意向有影响。本研究的结论是,受技术准备程度影响的态度和主观规范对购买意向有影响,而技术准备程度对感知行为控制没有影响。
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引用次数: 0
PENGARUH DIREKSI PEREMPUAN PADA PERFORMA BANK DI ASIA TENGGARA 东南亚女董事对银行业绩的影响
Pub Date : 2024-02-10 DOI: 10.20527/jwm.v12i1.289
Ayu Oktaviani, Nor Hikmah, Novika Rosari, Wahyu, Hamdani
This study aims to find out the impact of the women's directory on the performance of financial companies imitating the Tobin's Q ratio. This research uses the Weighted Least Square method with the IBM SPSS application. Data collection techniques using the documentation method. The data in this study consisted of secondary data taken from the Indonesia Stock Exchange or related company websites (the number of samples in this study were 49 companies spread across Southeast Asia from 2017 - 2020). The results of this study indicate that the variables of female directors, profitability and company size have no effect on the company's financial performance, while the leverage variable has a significant positive effect on the company's financial performance. 
本研究旨在模仿托宾 Q 比率,找出妇女名录对金融公司绩效的影响。本研究使用 IBM SPSS 应用程序的加权最小二乘法。数据收集技术采用文献法。本研究的数据由取自印度尼西亚证券交易所或相关公司网站的二手数据组成(本研究的样本数量为 2017 - 2020 年分布在东南亚地区的 49 家公司)。本研究结果表明,女性董事、盈利能力和公司规模变量对公司财务绩效没有影响,而杠杆变量对公司财务绩效有显著的正向影响。
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引用次数: 0
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