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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Bisnis dan Manajemen Kinerja JURNAL ADMINISTRASI BISNIS Business UHO: Jurnal Administrasi Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Almana : Jurnal Manajemen dan Bisnis Jurnal Samudra Ekonomi dan Bisnis Jurnal Ilmu Manajemen JURNAL EKOBIS DEWANTARA Syntax Idea Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Syntax Transformation BUDGETING : Journal of Business, Management and Accounting Journal of Management and Bussines (JOMB) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of International Conference Proceedings Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi Journal of Economics and Management Scienties Jurnal Administrasi Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies

Nor Norisanti

Universitas Muhammadiyah Sukabum

Author-ID : 2427916

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Peran Softskill Dan Pengembangan Karyawan Terhadap Kualitas Kerja Lusi Nur Fajriani; Faizal Mulia Z; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.2458

This study aims to determine the influence between soft skills and employee development variables on work quality. This study uses quantitative methods. The population in this study are employees of PT. Bakti Wira Karsa Sakti (Save on Department Stores and Wholesalers) and the sample used is 100 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the soft skills and employee development variables have a positive and significant influence. The results of the f test are known from the Fcount 59.275 > 3.08, indicating that the Fcount value is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.742. Meanwhile, from the results of the t-test value, namely Tcount 7.058 > 1.983, it shows that Tcount is greater than Ttable, so it can be concluded that the soft skills and employee development variables have an influence on work quality. Keywords: Softskill, Employee Development, Work Quality

Pengaruh Income Smoothing, Firm Size, Dan Financial Leverage, Terhadap Company Performance Jihan Nurul Rachman; Nor Norisanti; Acep Samsudin
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.2470

Before making a decision, investors will analyze the company's performance first, one of the ratios used by investors to measure the level of success of a company's performance in assessing shares, the difficulty of investors regarding the valuation of undervalued shares, requires investors to analyze fundamentally, one of which is price to book value. PBV) which shows stock prices are categorized as expensive and cheap in buying and selling shares, investors will definitely choose cheap stocks to maximize profits (return), so the authors are interested in conducting a more in-depth empirical study of the company's performance through proxied stock valuation. with PBV and the factors that influence it. The purpose of this study was to determine the effect of income smoothing, firm size and financial leverage on company performance in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The research method used in this research is descriptive and associative methods. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that income smoothing and firm size have a positive and significant effect on company performance, while financial leverage has a negative and insignificant effect on company performance. Keywords: Income Smoothing, Firm Size, Financial Leverage, Company Performance

Orientasi Kewirausahaan Dan Network Capability Sebagai Upaya Pencapaian Kinerja Perusahaan Di Masa Pandemi Covid-19 Laila Hamidah; R. Deni Muhammad Danial; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.3347

The company performance means the company's ability to achieve its financial and non-financial goals with the use of its resources to be able to compete. This study was held at small and medium enterprise restaurants in Sukabumi city to be able to achieve company performance in the COVID-19 pandemic era. The aim of this study were to find out and interpreting the role or the influence of entrepreneurial orientation and network capability toward the company performance in small and medium enterprise restaurants. In realizing the achievement of the company's performance, it is necessary for the company to implement strategic steps to stay prominent in the uncertain market conditions because of the COVID-19 virus outbreak continues to make business activities very limited. The implementation method in processing the data in this study was used associative method with quantitative approach. The number of respondents were 37 who is a business owner or manager in a restaurant business in Sukabumi city. Software IBM SPSS Statistics Version 26 was used to record the research results. The findings showed that entrepreneurial orientation and network capability had a positive and significant effect also had a very strong correlation value of 0.859. Therefore, can be concluded that entrepreneurial orientation and network capability have influence in achieving company performance by developing renewable ideas and fostering partnerships to help the company's performance succeed. Keywords: Entrepreneurial Orientation, Network Capability, Company Performance

Kemampuan Firm Size dan Laverage Terhadap Bond Rating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Fabianca Fachreza; Nor Norisanti; Acep Samsudin
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020)
Publisher : Politeknik Negeri Bengkalis

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.

Analisis Kualitas Makanan dan Perceived Value terhadap Kepuasan Konsumen pada Industri Rumah Makan Clara Candra Komala; Nor Norisanti; Asep M. Ramdan
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 3, No 2 (2019): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

The purpose of this study was to analysis the effect of food quality and perceived value on consumer satisfaction in the restaurant industry. The sample used in this research was 98 respondents and data collection methods using a questionnaire. The method used in this study is the use the type of probability sampling includes in the simple random sampling. The analysis technique using validity test, reliability test, multiple linear regression analysis, including test coefficient of determination, multiple correlation coefficient, and simultaneous test (F test).The results of the test coefficient of determination seen from value (Adjusted R2) of 0,473 can be interpreted that the effect of Food Quality and Perceived Value on consumer satisfaction is 4,73%. The remaining 52,7% is influenced by other factors not explained in this study. Based on the multiple correlation coefficient test seen from the R value of 0.696, it shows that there is a strong relationship between food quality and perceived value with customer satisfaction. Based on the F test the probability value sig. 0,000 <0,05, which means that together Food Quality (X1) and Perceived Value (X2) significantly influence customer satisfaction (Y).

Pengaruh Laba Bersih dan Debt to Equity Ratio terhadap Dividen pada PT. Adaro Energy Tbk 2010 - 2017 Septi Utami; Nor Norisanti; Faizal Mulya Z
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 3, No 2 (2019): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

The purpose of this study was to study the effect of net income and the Debt Ratio on Equity to Dividends at PT. Adaro Energy Tbk 2010-2017. The technique used in this study was purposive sampling. The population used in this study is the financial statements of PT. Adaro Energy Tbk, which is listed on the IDX. And the sample from financial statements is available for 32 periods (quarterly). The results of the determination coefficient test (R2) of 0.253 can be interpreted that the effect of Net Profit and Debt To Equity Ratio to Dividend is 25.3%. The remaining 74.4% is influenced by other factors not explained in this study. Based on the multiple correlation coefficient test seen from the R value of 0.503, indicating that there is a moderate relationship between Net Profit and Debt To Equity Ratio with Dividends. Based on the F test the probability value sig. 0.015 <0.05 which means that together the value of Net Profit (X1) and Debt To Equity Ratio (X2) have a significant effect on dividends (Y). Based on the t test shows that Net Profit (X1) does not significantly influence dividend (Y), Debt To Equity Ratio (X2) does not significantly influence dividend (Y).

Analisis Penyelesaian Kredit Bermasalah melalui Rescheduling untuk meningkatkan Profitabilitas pada Masa Pandemi Covid-19 Pada Koperrasi Simpan Pinjam dan Pembiayaan (KSPPS) Cisaat Yesi Rahmawati; Nor Norisanti; Faizal Mulia Z
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.2512

Sharia Savings and Loans Cooperative (KSPPS) Cisaat is a company engaged in the financial sector, namely in financing or Sharia-based fund and savings capital. The reserach research was triggered by the problem encountered by the company, namely the inability of the debtors to fulfill their obligations to the company. The research was aimed at determining the settlement of non-performing loans through rescheduling as well as the level of profitability and the factors causing the occurrence of non-performing loans in the company. The population of the research were the financial statements generated from the managementâ€™s accounting activities at KSPPS Cisaat, while the sample used was a recap of Portfolio At Risk (PAR) for the period of 2020. The research deployed descriptive analysis method with quantitative approach and carried out data collection techniques, namely observation, interviews, literature study and documentation. The techniques of analyzing data applied were Portfolio At Risk (PAR) analysis, Return On Assets (ROA), and horizontal analysis technique. Based on the result of the research, it shows that the criteria for non-performing loans are included in the very risky category due to the inability of members to fulfill their obligations. Thus, factors causing non-performing loans are internal factors, namely weak credit analysis, debtor character, family conflict, smooth running of business, third person in community organization, as well as external factor in terms of the Covid-19 pandemic in 2020, with the implementation of rescheduling repayments of non-performing loans reaching 90% are declared settled, and the company's profitability level increasing every month. Keywords:Non-Performing Loans, Rescheduling, Profitability Level

Pengaruh Pemasaran Sosial Media Terhadap Ekuitas Merek Dengan Nilai Pelanggan Sebagai Variabel Intervening Hana Qurota A'yun; Asep Muhammad Ramdan; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.2546

The research was aimed at determining the mediationâ€™s influence of customer value in the relationship of Media Social Marketing of Brand Equity. The methods used in the research were descriptive-associative and cluster sampling method. Spreading out questionnaires to 390 respondents who were the costumers of the local fashion brand Mayoutfit in Sukabumi City. The technique of analysing data was Structural Equation Modelling analysis technique assisted by AMOS Ver 23. The results of the research show that social media marketing influences significantly toward Customer Value, The Customer value Influences toward Brand Equity, and Costumer Value Mediating the relationship of Social Media marketing to Brand Equity in a way partial mediation. Keywords : Social Media, Costumer Value, Brand Equity

Analisis Media Sosial Instagram Dan Suasana Cafe Terhadap Kepercayaan Konsumen Di Era New Normal (Survei Pada Followers Instagram Industri CafÃ© Palabuhanratu) Ce Mutia Izmilla; Asep Muhammad Ramdhan; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.2551

This study aims to determine the relationship between Instagram social media and cafe atmosphere on consumer trust in the new normal era. The method used by the researcher is descriptive associative and distributing questionnaires with a sample of 327 respondents at the Followers cafe industry in Palabuhanratu. Researchers used data analysis techniques, namely multiple linear regression assisted by SPSS 24 software. The results of the research studied by researchers can show that Instagram social media and cafe atmosphere affect consumer confidence. Keyword : Social Media Instagram, Store Atmosphere, Coustumer Trust

Peran Profitabilitas Dalam Memoderasi Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Ia Siti Bahriah; Nor Norisanti; R Deni Muhammad Danial
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines 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/costing.v5i2.2575

This study aims to determine the effect of capital structure and firm size on firm value by moderating profitability in food & beverages companies. Samples are Food & Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using SPSS 26. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), firm size (SIZE) has a negative and does not significant effect on firm value ( PBV), profitability (ROE) strengthens the effect of capital structure (DER) on firm value (PBV), profitability (ROE) strengthen the effect of firm size (SIZE) on firm value (PBV). Keywords: Capital Structure, Firm Size, Profitability, Firm Value

Co-Authors A Restu Maulani Acep Samsudin Acep Syamsudin Adelia Athaya Dzakiyyah Adzkya, Adzkya Shaqiela Afiary, Muhamad Azhar Afifah, Fitriani Ai Mulyaningrum Ajeng Ayu Wardhani Putri Ajeng Vika Nia Tifani Almah Maulani Amalia, Salma Andini Azzahrunisa Andini Widya Yasa Andira, Firani Dias Anggi Pratiwi Anggi Pratiwi, Anggi Anggia Nurul Safarila Anisa Maramis Annisa Ayulestari Noer Annisa Drajat Any Octaviany Aprianto, Muhammad Shidiq Apriliani Sya’diah Asep Muhamad Ramdan Asep Muhammad Ramdhan Aslia, Farisa Astria, Indria Sri Astriani Puji Lestari Auliya, Auliya Farreli Irhandi Ayu Puji Astuty Azis Mauraksa Bagus Muhammad Guntur Budiarti Sawitri, Indah Ce Mutia Izmilla Clara Candra Komala Damayanti, Elok Deni Muhammad Danial Deni Muhammad Daniel Desta Riany Devi Agustini Devilia, Wanda Diah Nurul Fauzi Dicky Jhoansyah Dio Alif Ramadhan Ditha Indah Fatmasari Dwi Sri Wahyuni Elah Elah Elia Rahayu R Erry Sunarya Erry Sunarya Ervina Widiastuti Ery Sunarya Evrida hayati Fabianca Fachreza Fahmi Mauludin Faizal Mulia Z Faizal Mulya Z Fany Mutia Rizki Farach Dhiba Helmaliana Farike Rhava Kusmita Fauzhan Pratama Permana Febriani, Selvy Firani Dias Andira Firhan Dwi Januar Fitrah Shaumi Ulul Albab Gia Tamara Sukandi Gunawan, Alayda Nazwa Hadiyah Hafitri, Nisa Elya Hana Diawati Hana Nurhasanah Hana Qurota A'yun Hartika, Dela Heni Nurbayani Ia Siti Bahriah Ilham Maulana Ilham Maulana Ibrahim Ima Halimah Ima Halimah Indah Budiarti Sawitri Indah Khoiriyah Indria Sri Astria Intan Permatasari Irma Sulastri Jihan Nurul Rachman Julianti Eka Putri kendra Nur Ghibrani Khaerunnisa, Salma Khairunnisa, Risvi Meilan Kholipah Al Mugni Kokom Komariah Kokom Komariah Komala, Clara Candra Laila Hamidah Langi Delanur Lestari Damayanti Lulu Gita Lusi Nur Fajriani Machmudin, Arief Mahesa Saputra Marina, Ade Maulana Abdul Rohman Mauludin, Fahmi Meita Dilani Nurhandriani Mitasari Mitasari Moch Alhadi Fahtiansyah Mochammad Husen Gifari Moh Irpan Firmansyah Mohammad Ilham Mulia Z., Faizal Mulia. Z, Faizal Mulya Z, Faizal Nadia Cindy Monica Najwa Indah Sari Ni Luh Ari Yusasrini Noviani Noviani Nur Ajeng Setia Wiguna Nurillah Sopian Nurmala, Resa Nurul Aulia Nurul Jauza Putri Nuryana, Hilmy Phytaloka, Ananda Dhea Purnama, Ilham Purwaningsih, Fitriana Ayu Purwoko, Agus Puspita Wulandari R Deni Muhammad Danial R. Deni M. Danial Rahayu Damayanti Rahma Lia Fauziah Rahmat Setyo Wicaksono Ramadhani, Salsa Diva Resa Nurmala Resa Nurmala Respi Saputri Resti Ganis Yuliani Restu Eka Wimartfian Restu Nurfani Retla Della Rustawan Ria Ulvia Erza Rian Renaldi Muhamad Fitrio Riani Fauzia Rahmayanti Risfa Aryani Putri Rizki, Maulana Rizky Adhinugroho Rosmalianda Aprilia Rossy Rosmalia Sutarya Sa'adatunnisa, FItri Salman Muhammad Rezab Salsabila Safiratunnajah Saputri, Respi Seli Lestari Selvia Ramdani Septi Utami Shaquila Farah Aprila Shera Wulan Ruswandi Shintya Yuliana Silitonga, Tiur Maulina Silva Nabila Maulana Yusup Siska Oktavia Siti Dwi Ayuningsih Siti Maria Ulpah Siti Maryam Agustina Siti Rohila Sofyan, Frama Aditya Sopyan Saori Sri Nuranti Sulastri Fazriah Sunarya, Erry Suwendi Suwendi Syifa Sofariah Tetty Sufianty zafar Tiara Suci Bentar Ummu Hawa Assa’diyah Utami, Septi Vini Eka Paksi Yesi Rahmawati Yoga Nudea sofyan Yogi Lesmana Yosef Saefurrohmat Yuwan Apriliandi Zafar, Tetty Sufianty

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