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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Nurlaelah, Nurlaelah
Program Studi Akuntansi, STIE La Tansa Mashiro, Rangkasbitung
Economics, Econometrics & Finance

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Pengaruh Analisis Rasio Terhadap Ekspor Dengan ACFTA Sebagai Variabel Moderasi RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.382

Abstract

The purpose of this research is to know the effect of Net Profit Margin (NPM), Gross Profit Margin (GPM) ratio, both partially and jointly to Export, with ACFTA As Moderation Variables. The method used is descriptive and quantitative statistical method with the before-after approach. The population in this research is Manufacturing company with textile and garment sub-sector listed on Indonesia Stock Exchange with 13 companies, while the sample for this research is 5 companies. The independent variables used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM) while the dependent variable is Export, and the moderation variable is ACFTA. Data collection technique used is non-participant observation, while the data analysis technique is by using descriptive analysis, classical assumption test, partial test with t test and significant test, test of determination, equation of multiple regression analysis. Data processing in this research using SPSS software program (Statistic Package for the Social Sciences). The results of this study prove that Net Profit Margin (NPM) partially has no positive effect on exports with ACFTA as a moderation variable. Gross Profit Margin (GPM) partially has no partial and significant effect on export with ACFTA as a moderating variable. And simultaneously states that Net Profit Margin (NPM) and Gross Profit Margin (GPM) jointly have no significant effect to exports with ACFTA as moderation variable in manufacturing company listed in Indonesia Stock Exchange (2006-2016).
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.342

Abstract

In accordance with Law no.28 of 2009 the Land and Building Tax has become a local tax. Local Own Revenue (PAD) will increase because new regional tax types have increased. This study aims to determine the effectiveness and contribution of land and building tax revenue for rural and urban areas (PBB-P2) to Local Revenue (PAD). The method used in this study is a quantitative research method and the data used in the study are secondary data, obtained from the Regional Revenue Agency (BPD) of Tangerang City.The results of this study indicate that land and building tax revenues from 2014-2018 have fluctuated every year, not always increasing or decreasing. Contribution to Regional Income tends to increase.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.343

Abstract

The purpose of this study was to determine the effect of the Accounts Receivable Turnover (X1), Inventory Turnover (X2), partially and jointly on the Profitability of Property Companies listed on the Indonesia Stock Exchange.The type of data used in this study uses quantitative secondary data. Secondary data in this study were obtained from the Annual Report and financial statements of property companies on the IDX. For regression tests the researchers used statistical analysis with the SPSS 24 for windows program.From the research results it is known that the multiple linear regression equation Y = 3,970 + 1,715 Receivable Turnover + 1,799 Inventory Turnover + ε. Partially Accounts Receivable Turnover (X1) and Inventory Turnover (X2) variables have a significant effect on profitability. And jointly significant effect on profitability.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA HOTEL MUTIARA DI RANGKASBITUNG Euis Ajizah; Siti Nurlaela
The Asia Pacific Journal Of Management Studies Vol 5 No 1 (2018)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v5i1.311

Abstract

The results of the study show that service quality has a significant effect on customer satisfaction at the pearl hotel in Rangkasbitung. As evidenced by simple linear regression equation Y = 34,929 + 0,234 X and R square of 0,061 which means 6,1% customer satisfaction is influenced by variable service quality variables, and the significance is seen from t count> t table (2,534> 1,984) with significant 0,013> 0 , 05. Which means if tcount <t table, then H0 is accepted and H1 is rejected. This means that there is no influence between service quality (X) on consumer satisfaction (Y) and if thitung> t table then H0 is rejected and H1 is accepted. This means that there is an influence of service quality (X) on customer satisfaction (Y).
PENGARUH BIAYA PROMOSI TERHADAP NET PROFIT MARGIN (NPM) PADA PERUSAHAAN SUB SEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nurlaelah Nurlaelah; Sahrul Falah
The Asia Pacific Journal Of Management Studies Vol 4 No 3 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i3.233

Abstract

This study aims to determine the effect of Promotion Costs on Net Profit Margin in insurance sub-sector companies listed on the Indonesia stock exchange for the period 2009-2016. The type of data used in this study is secondary data in the form of financial statement data for each company that has been audited. The total population used in this study is 4 insurance companies, namely, Pt. ASBI, Pt. ASDM, Pt. ASRM, Pt. MREI. The sample selection was used in this researcher using a purposive sampling method so that the sample used was 32 corporate financial statement data. For independent variables, namely Promotion Costs, while for Net Profit Margin dependent. To test the hypothesis, it is used by using the t test of determination coefficient. The method used is analysis using simple linear regression analysis. While for data processing is done using the SPSS V. 20 program.The results of the study show that Promotion Costs significantly influence Net Profit Margin. What is intended by the value of t count <t table (-2,286> 2,042) significant value on the t test can be applied (0.029 <0.05). By showing the value of tcount> t table (-2,286> 2,042) and a significant value on the t test greater than the significant value set (0.029 <0.05). this means that partially promotion costs have a significant effect on Net Profit Margin. While the results of the test of determination coefficient show a value of 0.148 or 14.8% independent to explain the dependent variable is 0.148 or 14.8% while the remaining 85.2% is explained by other factors outside the research.
PENGARUH PERSEDIAAN BARANG DAGANG TERHADAP PENJUALAN PADA PT. INFO OPTIMA KOMPUTASI TANGERANG Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.708

Abstract

This study aims to produce information in the form of a more in-depth explanation of the effect of merchandise inventory on sales. And obtain resuls from processed data about how much influence the inventory of merchandise on sales.The research method used in this study data obtained both quantitatively and qualitatively was investigated using descriptive methods, namely in the form of field studies and direct surveys through interviews and observations in the form of direct observation. The sample used in this study is merchandise inventory report data and sales report data for 36 months.Based on calculations with a simple linear regression equation between X anad Y is Y = 895.502,820 + 0,642X …..e, if the inventory is zero then sale is -= 895.502,820, if the inventory increases one unit then sales increase by 0,642. While the results of the Hypothesis Testing, obtained merchandise inventory variables have a sig value0.05 means significant. While tcount = 11,631 and ttable = 2,032.Then the Merchandise Inventory variable has a positive and significant effect on Sales. And based on the correlation coefficient analysis, the value of r = 0.894 is obatained, which means that there is a strong relationship between the inventory of goods and Sales. While the results of KD (R^2) = 79,9%. This means that 79,9% of the independent variabels, namely merchandise inventory can explains the dependent variable, namely Sales. While the remaining 20,1% is explained by other factors not examined by this study
PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT GOING CONCER PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA Nurlaelah Nurlaelah; Ela Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.764

Abstract

Going concern audit opinion is an opinion that has been issued by the auditor to ascertain whether the company can maintain the company's viability for at least the next year. The going concern opinion received by a company indicates that there are conditions and events that raise the auditor's doubts about the viability of the company. Going concern audit opinion can also be used as an early warning for users of financial statements to avoid mistakes for decision making in the company.This study aims to determine the effect of Audit Quality and Financial Condition on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this study is a quantitative method, the population in this study is 75 companies, then the sample is determined using purposive sampling technique and the sample is 15 companies. The method used in this analysis is Logistic Regression Analysis using SPSS V.25 application. In this study it can be shown that: (1) Audit quality has no significant effect on the Going Concern Audit Opinion. (2) Financial condition has no significant effect on Going Concern Audit Opinion. (3) Audit Quality and Financial Condition simultaneously have no significant effect on Going Concern Audit Opinion.
PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT GOING CONCER PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA Nurlaelah Nurlaelah; Ela Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.764

Abstract

Going concern audit opinion is an opinion that has been issued by the auditor to ascertain whether the company can maintain the company's viability for at least the next year. The going concern opinion received by a company indicates that there are conditions and events that raise the auditor's doubts about the viability of the company. Going concern audit opinion can also be used as an early warning for users of financial statements to avoid mistakes for decision making in the company.This study aims to determine the effect of Audit Quality and Financial Condition on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this study is a quantitative method, the population in this study is 75 companies, then the sample is determined using purposive sampling technique and the sample is 15 companies. The method used in this analysis is Logistic Regression Analysis using SPSS V.25 application. In this study it can be shown that: (1) Audit quality has no significant effect on the Going Concern Audit Opinion. (2) Financial condition has no significant effect on Going Concern Audit Opinion. (3) Audit Quality and Financial Condition simultaneously have no significant effect on Going Concern Audit Opinion.
Co-Authors Ajizah, Euis RR. Prima Dita Hapsari Sahrul Falah