Articles
THE VALUE RELEVANCE OF EARNING MEASUREMENT USING OHLSON MODEL: A META-ANALYSIS
Karyadi, Hari;
Subroto, Bambang;
Rahman, Aulia Fuad;
Maski, Ghozali
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society
Publisher : Accounting Department,
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DOI: 10.21776/ub.ijabs.2018.26.2.3
The researchers of accounting information value relevance using Ohlson model had operationalized several earnings measurement proxies. The results of the studies indicated that the level of value relevance and significance influence of each proxy varied. This research aimed to combine this diversity and reveal which earnings measurement proxy has significant value relevance. Meta-analysis of 97 published studies using Ohlson model confirmed the significant relationship between earnings and equity market values. This significant relationship was found in the measurement proxy of abnormal earnings, extraordinary earnings before items, earnings per share and net income. Meta-analysis also found that for proxy net income measurement required investigation of moderating variables.
PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO
Wahono, Puji;
Karyadi, Hari;
Suhartono, Suhartono;
Prakoso, Aryo;
Prananta, Rebecha;
Lokaprasida, Prameshi
CAKRAWALA Vol 11, No 2: Desember 2017
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur
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DOI: 10.32781/cakrawala.v11i2.19
Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.
Pengaruh Insentif dan Lingkungan Kerja terhadap Kinerja Karyawan
Ramadhina, Raisha;
Karyadi, Hari;
Suhartono, Suhartono;
Safitri, Fikca Ayuk
Jurnal Strategi dan Bisnis Vol 12 No 1 (2024): Membangun Bisnis Berkelanjutan
Publisher : Bussiness Administration Department, Faculty of Social and Political Science, University of Jember
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DOI: 10.19184/jsb.v12i1.46366
Penelitian ini bertujuan untuk mengetahui pengaruh insentif dan lingkungan kerja terhadap kinerja karyawan pada departemen pengelolaan pelabuhan PT Petrokimia Gresik Jawa Timur. Pendekatan penelitian ini menggunakan penelitian kuantitatif. Sampel penelitian ini adalah 40 orang karyawan departemen pengelolaan pelabuhan PT Petrokimia Gresik Jawa Timur. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner yang kemudian dianalisis menggunakan SPSS26. Hasil analisis data menunjukkan bahwa insentif dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Kesimpulan dari penelitian ini adalah dengan meningkatnya pemberian insentif dan terciptanya lingkungan kerja yang baik, maka kinerja karyawan juga akan meningkat.
Pengaruh Kualitas Pelayanan dan Kepuasan Nasabah Terhadap Loyalitas Nasabah
Viola, Elvina Grace;
Wahyudi, Edy;
Karyadi, Hari;
Dwimahendrawan, Andrias
Jurnal Strategi dan Bisnis Vol 12 No 1 (2024): Membangun Bisnis Berkelanjutan
Publisher : Bussiness Administration Department, Faculty of Social and Political Science, University of Jember
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DOI: 10.19184/jsb.v12i1.45406
Perkembangan teknologi digital semakin memudahkan segala transaksi dalam dunia jasa, salah satunya adalah layanan perbankan. Pelayanan yang diberikan kini sudah mengarah ke era layanan perbankan digital. Ketika seorang nasabah merasa puas dengan pelayanan yang diberikan suatu perusahaan, maka besar kemungkinan ia akan menjadi nasabah setia yang loyal terhadap perusahaan tersebut tanpa beralih ke pesaing. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan kepuasan nasabah terhadap loyalitas nasabah Bank BCA. Pendekatan penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan teknik non-probability sampling, pendekatan sampling aksidental. Metode analisis data yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan (X1) berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Kepuasan Pelanggan (X2) berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Kualitas pelayanan dan kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan.
IMPLEMENTASI BAURAN PEMASARAN PADA CAFE THE ANGLO SAXON TAVERN JEMBER
Biondi, Ahmad;
Poernomo, Djoko;
Karyadi, Hari
Jurnal Ilmu Administrasi Bisnis Vol 13, No 2 (2024)
Publisher : Universitas Diponegoro
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DOI: 10.14710/jiab.2024.41712
Marketing strategy is a planning process that takes place continuously within a company to achieve company goals. Each company implements a marketing trategy that is different from other companies, one of which is the 7P marketing mix strategy which includes product, price, place, promotion, people, process, and physical evidence. The marketing strategy implemented by Cafe The Anglo Saxon Tavern is the 7P marketing mix strategy.Keywords: Marketing Strategy; Marketing Mix Strategi pemasaran adalah proses perencanaan yang berlangsung terus-menerus dalam sebuah perusahaan untuk mencapai tujuan perusahaan. Setiap perusahaan mengimplementasikan strategi pemasaran yang berbeda dari perusahaan lain, salah satunya adalah bauran pemasaran 7P yang mencakup produk, harga, tempat, promosi, orang, proses,dan bukti fisik. Strategi pemasaran yang dilaksanakan oleh Cafe The Anglo Saxon Tavern adalah strategi pemasaran 7P.Kata kunci: Strategi Pemasaran; Bauran Pemasaran
Pengaruh Social Media Marketing dan Brand Image Terhadap Keputusan Berkunjung Ke Desa Wisata Sidomulyo Di Kabupaten Jember
Tamami, Ari Ahmad;
Handini, Yuslinda Dwi;
Karyadi, Hari
Jurnal Ilmu Administrasi Bisnis Vol 13, No 3 (2024)
Publisher : Universitas Diponegoro
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DOI: 10.14710/jiab.2024.43223
Abstract: Tourism is one of the potentials to improve the economy in the regions, one of which is in Jember district. Jember has a variety of tourism in it, one of which is the Tourism Village (Deswita) Sidomulyo is a tourist village based on educational, natural and cultural tourism. Competition in the tourism industry over time is getting tighter, requiring Deswita Sidomulyo to carry out its marketing strategy through social media marketing (SMM). SMM is a marketing strategy using social media as its means. Brand image is needed in a tourist destination. Brand image is the consumer's perception of a brand. A positive brand image of tourism can influence tourists' visiting decisions. This study examines the influence of SMM and brand image on visiting decisions to Sidomulyo Tourism Village in Jember Regency. This research uses a quantitative approach. The population in this study were all visitors to Deswita Sidomulyo. The sampling technique used purposive sampling, with a sample of 130 respondents. This study distributes questionnaires directly to visitors and then analyzed using multiple linear regression. The results of this study indicate that SMM and brand image simultaneously influence visiting decisions. Partially, SMM affects visiting decisions, brand image affects visiting decisions.Keywords: social media marketing; brand image; visiting decisionAbstraksi: Pariwisata menjadi salah satu potensi untuk meningkatkan perekonomian didaerah-daerah salah satunya di kabupaten Jember. Jember memiliki beragam wisata didalamnya, salah satunya yaitu Desa Wisata (Deswita) Sidomulyo merupakan desa wisata berbasis wisata edukasi, alam dan budaya. Persaingan dalam industri pariwisata seiring waktu semakin ketat, mengharuskan Deswita Sidomulyo melakukan strategi pemasarannya melalui social media marketing (SMM). SMM merupakan strategi pemasaran menggunakan media sosial sebagai sarananya. Brand image dibutuhkan pada suatu destinasi wisata. Brand image merupakan persepsi konsumen pada suatu merek. Brand image yang positif dari wisata dapat mempengaruhi keputusan berkunjung wisatawan. Penelitian ini menguji pengaruh SMM dan brand image terhadap keputusan berkunjung ke Desa Wisata Sidomulyo di Kabupaten Jember. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh pengunjung Deswita Sidomulyo. Teknik penarikan sampel penelitian ini menggunakan purposive sampling, dengan sampel berjumlah 130 responden. Penelitian ini menyebarkan kuesioner secara langsung kepada pengunjung dan selanjutnya di analisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan SMM dan brand image berpengaruh secara simultan terhadap keputusan berkunjung. Secara pasrsial SMM berpengaruh terhadap keputusan berkunjung, brand image berpengaruh terhadap keputusan berkujung.Kata kunci: social media marketing; brand image; keputusan berkunjung.
Pengaruh Brand Image dan Celebrity Endorser Terhadap Minat Beli Konsumen Produk Skintific
‘Ayun, Yuniyu Qurratun;
Karyadi, Hari;
Handini, Yuslinda Dwi
Jurnal Ilmu Administrasi Bisnis Vol 13, No 3 (2024)
Publisher : Universitas Diponegoro
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DOI: 10.14710/jiab.2024.43259
Abstract: This study aims to determine the effect of brand image and celebrity endorsers on buying interest in Skintific. The approach in this study uses a quantitative approach and the type of research used is explanatory research using SPSS data analysis. The population in this study used Skintificid Instagram followers and was processed using the Yamane formula in order to determine the number of samples. The distribution of questionnaires in this study was carried out online using the google form link that has been provided and will then be processed and analyzed. The results of this study indicate that brand image has a significant positive effect on purchase intention, celebrity endorsers have a significant effect on purchase intention and brand image and celebrity endorsers have a simultaneous effect on purchase intention. The findings of this study indicate that the importance of brand image and celebrity endorsers to increase sales and consumer confidence in a product. Keywords: brand image; celebrity endorser; purchase intentionAbstraksi: Penelitian ini bertujuan untuk mengetahui pengaruh brand image dan celebrity endorser terhadap minat beli Skintific. Pendekatan pada penelitian ini menggunakan pendekatan kuantitatif dan jenis penelitian yang digunakan adalah explanatory research dengan menggunakan analisis data SPSS 26. Populasi pada penelitian ini menggunakan followers instagram @Skintificid dan diolah menggunakan rumus Yamane agar dapat mengetahui jumlah sampel. Penyebarkan kuesioner pada penelitian ini dilakukan secara online dengan menggunakan link google form yang telah disediakan dan selanjutnya akan diolah serta dianalisis. Hasil dari penelitian ini menunjukkan brand image berpengaruh postif signifikan terhadap minat beli, celebrity endorser berpengaruh signifikan terhadap minat beli serta brand image dan celebrity endorser berpengaruh simultan terhadap minat beli. Temuan penelitian ini menunjukkan bahwa pentingnya brand image dan celebrity endorser untuk meningkatkan penjualan dan kepercayaan konsumen akan suatu produk.Kata kunci: brand image; celebrity endorser; minat beli
Analysis of the Effect of Health Service Quality on Public Trust and Satisfaction
Alfiah, I'in;
Karyadi, Hari;
Suji, Suji
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia
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DOI: 10.59188/eduvest.v5i2.1671
This research is intended to determine and explain the effect of health service quality on public trust and satisfaction (study at the Community Health Center Rogotrunan Lumajang Sub-District Lumajang Regency). This research uses a quantitative approach and is classified as explanatory research. The data collection technique used was a questionnaire. The population in this study was the entire population of Lumajang District, Lumajang Regency who used health services at the Rogotrunan Community Health Center, Lumajang Sub-District, Lumajang Regency. The research sample was determined as 100 respondents and the determination of respondents as samples used a simple random sampling method. The data analysis used to path analysis with a multiple linear regression approach which is analyzed with the Statistical Package for the Social Sciences (SPSS) software package. The results of the research show that there is an effect of service quality on public trust in the Rogotrunan Lumajang Sub-District Lumajang Regency. There is an effect of service quality on public satisfaction at the Rogotrunan Lumajang Sub-District Lumajang Regency. There is an effect of public trust on public satisfaction at the Rogotrunan Lumajang Sub-District Lumajang Regency. And, there is an effect of service quality on public satisfaction at the Rogotrunan Lumajang Sub-District Lumajang Regency through intervening public trust.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS
Amellia, Radhitta Diena;
Puspitaningtyas, Zarah;
Karyadi, Hari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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DOI: 10.24034/jiaku.v3i4.6778
The covid-19 pandemic has increased people's need for health products, making healthcare sector companies more attractive. However, Indonesia is still dependent on imports of raw materials for medicines, which causes import costs to increase and suppress company profits. To improve performance and profits, healthcare sector companies must compete and improve operational efficiency. This study aims to determine the effect of company size, capital structure, and liquidity on profitability in healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data in the form of financial reports and annual reports from 17 healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022 as research samples. The analysis method used is multiple linear regression analysis with three independent variables, namely company size (natural logarithm of total assets), capital structure (debt to equity ratio), and liquidity (current ratio). The dependent variable in this study is profitability (return on asset). The results showed that company size has no partial effect on profitability, capital structure has no partial effect on profitability, and liquidity has a partial effect on profitability.
The Impact of Bureaucracy Simplification: The Experience of Lumajang District
Inam, Aksanul;
Supranoto;
Karyadi, Hari
Jurnal Ilmu Pemerintahan : Kajian Ilmu Pemerintahan dan Politik Daerah Vol. 10 No. 2 (2025)
Publisher : Universitas Pancasakti Tegal
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DOI: 10.24905/jip.10.2.2025.145-153
One of the efforts to make bureaucracy more effective and efficient is by simplifying the bureaucracy. This effort to simplify the bureaucracy was conveyed by Indonesian President Joko Widodo during his inauguration as the President of Indonesia for the second term on October 20, 2019. The simplification of bureaucracy involves reducing the bureaucratic span from 5 (five) levels to just 2 (two) levels. The Lumajang Regency Government, as one of the government institutions, has also implemented this bureaucratic simplification. There are 3 (three) sequential stages carried out, namely Simplification of Organizational Structure, Position Equalization, and Work System Adjustment. This research aims to describe the process, consistency, and impact of the implementation of the bureaucratic simplification policy within the Lumajang Regency Government. The theory used is the public policy implementation theory by Paul A. Sabatier and Daniel A. Mazmanian. This research employs a qualitative descriptive method with data collection techniques through interviews and documentation. The results of the study show that impact of implementing the bureaucratic simplification were found between the objectives and their operationalization, for example, the issuance of Ministerial Regulation PAN and RB Number 1 of 2023 concerning Functional Positions, which accommodates the conversion of SKP (employee performance targets) values into credit scores. This has led to functional officials no longer being professional in their fields. Regarding the impact of policy implementation, one of the negative impacts is that some functional officials cannot receive functional allowances in accordance with their functional positions because these positions should not be at the Regional Government level.