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SPREAD SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN SYARIAH YANG LISTED DI BEI Budi Santoso
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2207

Abstract

Abstract: This study aims to analyze the spread of stock spreads before and after the stock split and dividend distribution in sharia food and beverage companies listed on the Indonesia Stock Exchange. A sample of 11 companies was selected by purpossive sampling. This study used the incidence period 5 days before and 5 days after stock split and dividend distribution with descriptive statistic analysis technique, normality test (Shapiro Wilk test), and hypothesis test (Paired t Test). Descriptive statistical results show that stock spreads before and after stock splits and dividend payouts each have different mean values. However, the result of hypothesis testing with Paired T Test shows that there is no difference of stock spread before and after stock split and dividend distribution found no differenceKeywords: stock spread, stock split, dividend distribution
DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Budi Santoso
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v3i2.1929

Abstract

The purpose of this study was to examine the effect of managerial ownership structure and financial distress to accounting conservatism. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) the period of 2016 to 2017 with a sample of 60 companies. Sampling technique in this study using purposive sampling technique.Processing and  data  analysis  using  SPSS.  The  test  data  used  is  multiple  linear regression analysis, the classical assumption test, and test hypotheses. The results of this study indicate that managerial ownership structure has no effect on accounting conservatism, while financial distress significantly influence accounting conservatism.Keywords: Accounting Conservatism, Financial Distress, Managerial Ownership Structure
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL SAHAM-SAHAM LQ 45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) (Periode Februari 2013-Juli2015) Budi Santoso
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v1i2.1690

Abstract

This research had evaluated from stock performance of Optimal Portfolio Shares by using a single index. The results of research indicate that there are 27 members of the sample stocks, the result 18 stocks included in the candidate and 9 stocks that do not fit candidate optimal portfolio with a value of excess return to beta (ERB) value greater than the cut-off-point (C *) of 0.01329. From the results of different test hypotheses can be concluded that there are significant differences between return and risk of the stock 18 candidates and non-candidates 9 stock portfolio with significant value below 0.00 alpha (α) of 0.5. Keywords: Single Index Model, Optimal Portfolio Candidate, Expected Return, Variance, Beta, Systematic Risk, Unsystematic Risk, Excess returns to beta, Cut-off
Pemanfaatan E-Commerce dan Sistem Informasi Akuntansi Pada Usaha UMKM Pasca Pandemi Covid 19 Di Desa Dukuh Dempok, Kec. Wuluhan, Jember Riyanto Setiawan Suharsono; Naely Azhad; Budi Santoso
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i1.298

Abstract

The development of science and technology through the use of E-Commerce and Accounting Information Systems in the business world, especially in Micro, Small and Medium Enterprises (MSMEs) has increased in recent years. E-Commerce which is a buying and selling activity through electronic media allows it to be carried out by business actors and the public even though they have limited capital. The financing network, business network as well as MSME business competition which are quite extensive and growing also require adequate Accounting Information System facilities to collect transaction data, make decisions and supervise the organization. The ability to absorb labor from MSMEs is also quite large. This makes MSMEs have an important role in the economy of a region. The emergence of the Covid-19 Pandemic in early 2020, whose impact is still being felt in 2021, has raised various problems due to reduced income for most people in general. All MSME sectors are affected by the Covid-19 Pandemic. For this reason, innovations are needed in increasing people's income through the use of E-Commerce and Accounting Information Systems to increase the business potential of MSMEs. This Service Program seeks to provide answers and solutions to problems faced by some small communities and MSME business actors who are affected by the Covid-19 Pandemic and are not familiar with technological developments. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the community and MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember. This community service method uses seminars/workshops, practices and discussions with MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember
Determinan Kualitas Pelayanan, Harga dan Produk Terhadap Kepuasan Pelanggan Telkomsel Flash Di Bondowoso Wardatul Insyroh; Trias Setyowati; Budi Santoso
International Journal of Social Science and Business Vol. 2 No. 3 (2018): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v2i3.16212

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, produk dan harga secara parsial terhadap kepuasan konsumen Telkomsel Flash di Kabupaten Bondowoso. Populasi pada penelitian ini adalah seluruh pelanggan Telkomsel Flash di Bondowoso. Teknik penentuan ukuran sampel menggunakan rumus Slovin, dan diperoleh jumlah sampel sebanyak 100 responden. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil yang didapat pada penelitian ini menunjukkan bahwa kualitas pelayanan, produk dan harga berpengaruh positif dan signifikan terhadap kepuasan pelanggan Telkomsel Flash di Bondowoso. Hasil analisis koefisien determinasi menunjukan bahwa 71,5% kepuasan pelanggan dipengaruhi oleh kualitas pelayanan, produk dan harga. Sedangkan sisanya sebesar 28,5% dipengaruhi oleh variabel lain diluar model.
Pengaruh Kompensasi, Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Livia Mandiri Sejati Banyuwangi Anissaul Istifadah; Budi Santoso
International Journal of Social Science and Business Vol. 3 No. 3 (2019): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i3.21004

Abstract

Penelitian ini bertujuan unuk menganalisis pengaruh kompensasi, motivasi dan disiplin kerja terhadap kinerja karyawan pada PT Livia Mandiri Sejati Banyuwangi. Data yang digunakan dalam penelitian ini berupa data primer yang diperoleh melalui penyebaran kuesioner kepada karyawan PT Livia Mandiri Sejati Banyuwangi. Adapun yang menjadi populasi dalam penelitian ini adalah karyawan sebanyak 98 orang di PT Livia Mandiri Sejati Banyuwangi. Penentuan sampel menggunakan studi populasi. analisis  data menggunakan analisis regresi linear berganda. Berdasarkan hasil pengujian hipotesis dapat dinyatakan bahwa kompensasi berpengaruh terhadap kinerja karyawan pada PT Livia Mandiri Sejati Banyuwangi atau H1 diterima. Motivasi berpengaruh terhadap kinerja karyawan pada PT Livia Mandiri Sejati Banyuwangi atau H2 diterima. Disiplin kerja berpengaruh terhadap kinerja karyawan pada PT Livia Mandiri Sejati Banyuwangi atau H3 diterima.
Perbandingan Ekuitas Merek Produk Natasha Skincare dengan Erha Skincare Erina Mauidhatul Hasanah; Budi Santoso; Haris Hermawan
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24069

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Tujuan yang hendak dicapai dalam penelitian ini untuk mengetahui perbedaan antara Ekuitas merek  Natasha Skincare dengan Erha Skincare pada konsumen pengguna Natasha Skincare dengan Erha Skincare di Jember. Metode yang digunakan untuk mengukur ekuitas merek menggunakan 4 dimensi yaitu, Kesadaran Merek, Asosiasi Merek, Persepsi Kualitas, dan Loyalitas Merek. Sampel yang digunakan dalam penelitian ini sebanyak 80 Responden. Pengumpulan data menggunakan penyebaran kuisioner. Metode analisis deskriptif kuantitatif, Uji beda T-test. Hasil dari penelitian dari empat variabel ekuitas merek terdapat perbedaan.
Strategi Pemasaran Berdasarkan Analisis SWOT pada Mini Market di Mutiara Mart Rowotengah Jember Reza F.; Budi Santoso; Eka Dewi
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25891

Abstract

Tujuan penelitian ini adalah untuk mengetahui kekuatan, kelemahan, peluang, ancaman, untuk menyusun IFAS (Internal Factor Analysis Summary) dan EFAS (Eksternal Factor Analysis Summary). Penelitian ini merupakan jenis kualitatif deskriptif dengan menggunakan metode analisis SWOT yaitu analisis yang mengidentifikasi faktor internal dan eksternal perusahaan. Pengumpulan data dilakukan melalui wawancara,kepada Informan Kunci dan Informan Utama Mutiara Mart Rowotengah Jember. Hasil Matrik IE didapatkan posisi Mutiara Mart Rowotengah Jember yaitu berada pada kuadran IV yang bertanda asterisk (3,05:2,6). yang berarti pada strategi stabilitas, strategi yang diterapkan meningkatkan kualitas produk, memepertahankan harga dan ketersediaan produk yang ada, mengembangkan promosi dengan memanfaatkan teknologi yang lebih canggih. Hasil dari Matrik SWOT Mutiara Mart ini mempunyai strategi pertama yaitu strategi S-O dimana strategi ini memanfaatkan kekuatan perusahaan untuk meraih peluang yang ada pada lingkungan luar, guna memperoleh keuntungan bagi perusahaan, berikut beberapa strateginya, kelengkapan produk tetap dijaga, memanfaatkan lokasi yang strategis untuk membuka cabang serta menarik konsumen, meningkatkan kualitas pelayanan
PENGARUH LINGKUNGAN KERJA, KARAKTERISTIK INDIVIDU DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. MITRATANI DUA TUJUH JEMBER Siti Qibtiatul Hasanah; Seno Sumowo; Budi Santoso
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 8, No 1 (2018): Jurnal Sains Manajemen Dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/smbi.v8i1.1768

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Lingkungan kerja, Karakteristik Individu dan Disiplin kerja terhadap Kinerja karyawan. Penelitian dilakukan pada karyawan PT. Mitratani Dua Tujuh Jember. Populasi dalam penelitian ini adalah seluruh karyawan PT. Mitratani Dua Tujuh Jember sebanyak 1.654 responden. Teknik pengambilan sampel menggunakan proporsional sampling sebanyak 94 responden.. Teknik pengumpulan data menggunakan wawancara dan kuesioner. Analisis yang digunakan meliputi uji instrumen pengumpulan data (uji validitas dan uji reliabilitas), analisis regresi linier berganda, uji asumsi klasik (uji multikolinieritas, uji heteroskedastisitas, dan uji normalitas) dan uji hipotesis (uji t, dan uji koefisien determinasi). Data olahan menggunakan IBM SPSS 20.0. Hasil analisis menggunakan regresi dapat diketahui bahwa variabel lingkungan kerja, karakteristik individu, dan disiplin kerja berpengaruh signifikan terhadap kinerja karyawan pada Perusahaan PT. Mitratani Dua Tujuh  Jember. Kata Kunci : lingkungan kerja, karakteristik individu dan disiplin kerja
Pengaruh Harga, Lokasi dan Keberagaman Produk terhadap Keputusan Pembelian pada Mebel Putra Furniture Puger Onky Yahya Dewanata; Budi Santoso; Jekti Rahayu
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 2 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i2.5179

Abstract

This study aims to determine the effect of price, location and product diversity on purchasing decisions at Putra Furniture Puger Furniture, Jember Regency. The independent variabels used in this study are price, location and product variety, while the dependent variabel used is purchasing decisions. This research is a quantitative research, the population of this research is Putra Furniture Puger Furniture customers. The sample selection used purposive sampling, and there were 96 samples in this study. The analysis technique used in this study is multiple linear regression with the help of the SPSS25 program. Based on the results of the research that has been done, based on the results of the t-test, the price has a calculated t value of 5.139 and a significant value of 0.005. The location variabel has a calculated t value of 3.388 and a significance of 0.001. The product diversity variabel has a t-count value of 1.199 and a significance of 0.234. From the results of the study, it was concluded that price and location had a significant effect on purchasing decisions while product diversity had no significant effect on purchasing decisions Keywords: Price, Product Diversity, Purchase Decision, Location