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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL BISNIS STRATEGI Sosiohumaniora Diponegoro Journal of Management Kinerja JEJAK Journal of Business & Banking Among Makarti Managament Insight: Jurnal Ilmiah Manajemen Sains: Jurnal Manajemen dan Bisnis Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis Jurnal Pariwisata Hasanuddin Economics and Business Review Jurnal Manajemen Indonesia Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Ekonomi dan Bisnis Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Ekonomi dan Bisnis DIJB (Diponegoro International Journal of Business) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Surya Abdimas JURISMA: Jurnal Riset Bisnis & Manajemen Business Management Analysis Journal (BMAJ) KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Jurnal Proaksi Syntax Idea JAF- Journal of Accounting and Finance Journal of Research in Business, Economics, and Education Global Financial Accounting Journal Jurnal Riset Bisnis dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Jurnal Riset Entrepreneurship Jurnal Ekobis : Ekonomi Bisnis & Manajemen ASSET: Jurnal Manajemen dan Bisnis Jurnal Pasar Modal dan Bisnis TIN: TERAPAN INFORMATIKA NUSANTARA JBMR: Journal of Business and Management Review Jurnal Fokus Manajemen Bisnis AKMENIKA Jurnal Ekonomi dan Manajemen Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Manajemen Sains Jurnal Sains Teknologi dan Sistem Informasi Jurnal Manajemen dan Profesional MASTER: Jurnal Manajemen Strategik Kewirausahaan Accounting and Finance Studies Akuntansi'45 Improvement: Jurnal Manajemen dan Bisnis Penamas: Journal of Community Service Borobudur Management Review Dinamika Jurnal Manajemen dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Relevance: Journal of Management and Business ASERSI : Jurnal Akuntansi Terapan dan Bisnis AKSIOMA : Jurnal Manajemen Transformasi: Journal of Economics and Business Management Jurnal bintang manajemen Research Horizon Kreativitas Pada Pengabdian Masyarakat (Krepa) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Serat Acitya Society Jurnal Bisnis dan Kewirausahaan
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THE INFULENCE OF CREDIT RATING, ASSET TANGIBILITY, PROFITABILITY, LONG-TERM INVESTMENT, SHORT-TERM INVESTMENT ON CAPITAL STRUCTURE DECISION (Empirical Study on Non-Financial Company that listed on Indonesian Stock Exchange and registered in PEFINDO 2010- Giovanni, Axel; Arfianto, Erman Denny
Diponegoro Journal of Management Volume 4, Nomor 4, Tahun 2015
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.758 KB)

Abstract

This study aimed to examine the effect of credit rating, asset tangibility, profitability, long-term investment, short-term investment on capital structure decision. Sample of this study used non-financial companies that listed on Indonesian Stock Exchange and registered on PEFINDO during 2010-2014. This research was made because there are differences in results between studies with each other.The sampling technique used in this research is purposive sampling method covering 15 companies as samples. The analysis used multiple regression, which is preceeded by a test consisting of the classical assumption test for normality, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing is using F test and t test.The result of this research show that credit rating and profitability had significant negative effect on capital structure decision as well as long-term investment variable had significant positive effect on capital structure decision. In addition, the results did not support that asset tangibility and short-term investment had significant effect on capital structure decision. Moreover it found that the value of the adjusted R square is 41.5%. This means that 58.5% is explained by other variables outside the model. 
PENGARUH PERSEPSI KEMUDAHAAN DAN PERSEPSI MANFAAT TERHADAP NIAT PENGGUNAAN TEKNOLOGI KEUANGAN SEBAGAI ALAT PEMBAYARAN Sijabat, Yacobo P; Hirawati, Heni; Giovanni, Axel
Jurnal Riset Entrepreneurship Vol 3 No 1 (2020)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jre.v3i1.1316

Abstract

The technology applied by companies in transactions must pay attention to aspects of behavior. Researchers use the Technology Acceptance Model (TAM) as the main model of research. The researcher's goal is to determine the effect of several Technology Acceptance Model (TAM) variables on the intention to use financial technology as a means of payment. The data used by researchers are data from 118 students of the Faculty of Economics, Tidar University. Researchers use primary data by distributing questionnaires to students to determine the effect of each variable studied. The validity test used by researchers is the Corrected Item-Total Correlation value, while for the reliability test the Cronbach Alfa Test is used. Researchers use multiple linear regression methods in analyzing data and variables. Researchers found that the effect of perceived ease of use and perceived benefits on the intention to use financial technology in simultaneous transactions and had a significant effect. Likewise, partially, for each variable influences the intention to use financial technology in transactions and reliability.
TATA KELOLA DAN KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) GO PUBLIC PERIODE 2014-2018 Pradito, Andika Dwi; Giovanni, Axel; Utami, Devi Wahyu
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 10, No 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.32792

Abstract

Abstrak: Tata Kelola Dan Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Go Public Periode 2014-2018. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh tata kelola perusahaan terhadap kinerja keuangan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2018. Sampel penelitian yang memenuhi kriteria berjumlah 12 Badan Usaha Milik Negara (BUMN). Alat analisis yang digunakan adalah regresi linear. Hasil penelitian memberikan bukti mengenai urgensi komite audit dalam tata kelola perusahaan. Penelitian ini juga menunjukan bahwa board size, board independence serta kepemilikan pemerintah tidak memiliki peran dalam menjelaskan variabilitas kinerja keuangan Badan Usaha Milik Negara (BUMN).Kata kunci: Badan Usaha Milik Negara (BUMN), kinerja keuangan, tata kelola perusahaanAbstract: Governance and Financial Performance of State-Owned Enterprises (SOEs) Go Public Period 2014-2018. This study aims to provide empirical evidence regarding the effect of corporate governance on the financial performance of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Research samples that met the criteria totaled 12 State-Owned Enterprises (BUMN). The analytical tool used is linear regression. The results of the study provide evidence of the urgency of the audit committee in corporate governance. This study also shows that board size, board independence, and government ownership do not have a role in explaining the variability in the financial performance of SOEs.Keywords: corporate governance, financial performance, state-owned enterprises (SOEs)
Spatial Patterns, Opportunities and Determinants of MSMEs Employment in Township Prakoso, Jalu Aji; Giovanni, Axel; Panjawa, Jihad Lukis
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 14, No 1 (2021): March 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v14i1.26406

Abstract

Research is divided into three sections that contribute to analyse the optimization of employment on large productive population in Magelang, First, to identify the spatial pattern and concentration based on MSME’s sector by considering comparative benefits. Secondly, to analyse the opportunity in its association with employments in MSMEs. Thirdly, the determinants of employment in MSMEs based on the field of industry, trading and service. This research employs quantitative approach by using Location Quotient and Economic Base Model as analysis for local and regional economic, as well as multiple linier regression analysis. The research indicates that each area demonstrates distinctive spatial pattern and concentration, in terms of industrial sector, trading and service. The opportunity for employment could be notified from basic employment and basic multiplier that exist in each area. There are certain areas that have high potential in new employments once the jobs are available in the sector of industry, trading and service. The determinants of employment of above three sectors have distinctive behaviour in responding the addition of new MSMEs and the addition of revenue. Hence, the appropriate stimulus could be formulated to optimize absorption of productive labour population based on the findings.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERKUNJUNG WISATAWAN DI KAWASAN BALKONDES BOROBUDUR Ivo Novitaningtyas; Axel Giovanni; Clarisa Alfa Lionora
Jurnal Pariwisata Vol 9, No 1 (2022): Jurnal Pariwisata
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.155 KB) | DOI: 10.31294/par.v9i1.12048

Abstract

ABSTRAK Di masa pandemi Covid-19 destinasi wisata mengalami penurunan kunjungan wisatawan. Kondisi tersebut juga terjadi di kawasan Balkondes Borobudur. Dengan adanya kebijakan CHSE dari Pemerintah dan kecenderungan perubahan perilaku wisatawan di masa pandemi Covid-19, maka perlu diketahui faktor-faktor apa saja yang mempengaruhi minat berkunjung wisatawan. Penelitian ini bertujuan untuk mengetahui pengaruh daya tarik wisata, kualitas pelayanan dan kepercayaan terhadap minat berkunjung wisatawan di kawasan Balkondes Borobudur. Penelitian ini menggunakan data primer dari 100 responden berdasarkan metode convenience sampling. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa daya tarik wisata justru tidak mempengaruhi minat berkunjung wisatawan, sedangkan kualitas pelayanan dan kepercayaan dapat meningkatkan minat berkunjung wisatawan. Hasil tersebut memberikan implikasi manajerial bagi pengelola destinasi wisata di kawasan Balkondes Borobudur untuk menerapkan layanan berbasis protokol kesehatan dan meningkatkan kepercayaan wisatawan melalui sertifikasi CHSE. Kata kunci: daya tarik wisata, kualitas pelayanan, kepercayaan wisatawan, minat berkunjung wisatawan ABSTRACT During the Covid-19 pandemic, the number of tourist visits to tourism destinations declined. This condition also occurs in the Balkondes Borobudur area. Based on these, it is necessary to know what factors influence tourist interest in visiting because the Government also create CHSE policy and the trend of changing tourist behavior during the Covid-19 pandemic. This study aims to determine the effect of tourist attraction, service quality, and trust on the interest of visiting tourists in the Balkondes Borobudur area. This study uses primary data from 100 respondents based on the convenience sampling method. Data were analyzed using multiple linear regression analysis. The results showed that tourist attractions did not affect the interest of visiting tourists, while the quality of service and trust could increase the interest of visiting tourists. These results provide managerial implications for tourism destination managers in the Balkondes Borobudur area to implement health protocol-based services and increase tourist trust through CHSE certification. Keywords: tourist attraction, service quality, trust, tourist interest to visit 
Size, Growth, Profitability and Capital Structure Axel Giovanni; Devi Wahyu Utami; Eka Widiyaningrum
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 1 (2020)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i1.3142

Abstract

This study aims to provide empirical evidence regarding the role of profitability, firm size and firm growth in explaining the variability of capital structure. The research sample was taken using purposive sampling method. The research sample that met the criteria was 34 companies in the consumer goods industry which were listed on the Indonesia Stock Exchange for the 2015-2018 period. The independent variables consist of profitability, company size and company growth. In this study, hypothesis testing was carried out using linear regression processed through SPSS software. The coefficient of determination is 98.58%, meaning that the variability of the capital structure is influenced by the variables of profitability, company size and company growth. Based on the results of linear regression analysis with a significance level of 5%, the results provide evidence that there is a negative and significant relationship between profitability and capital structure and there is a positive and significant relationship between company growth and capital structure. This study also provides evidence that firm size has no role as a determinant of capital structure.
ANALISIS RASIO PROFITABILITAS PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BEI TAHUN 2016 – 2020 Asanik Asanik; Axel Giovanni
KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Vol 9, No 2 (2021): KREATIF
Publisher : Prodi Manajemen Fakultas Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jk.v9i2.y2021.p18-27

Abstract

Terjadi peningkatan produksi rokok dari pada rentang tahun 2011-2018 produksi rokok terus meningkat di mana pada tahun 2018 produksi rokok mencapai 332,38 batang miliar. Hal tersebut tentunya membuktikan bahwa perusahaan produsen rokok mengalami peningkatan penjualan. Maka dari itu, penelitian ini bertujuan untuk menganalisis rasio profitabilitas perusahaan sub sektor industri rokok yang ada di Indonesia. Dalam penelitian ini metode yang digunakan adalah metode deskriptif. Data yang digunakan berupa data sekunder yaitu laporan keuangan perusahaan indutri rokok yang terdaftar di BEI dari tahun 2016 – 2020 . Sampel yang digunakan adalah perusahaan rokok yang terdaftar di BEI yaitu PT Gudang Garam Tbk, PT Handjaya Mandala Sampoerna Tbk, PT Indonesian Tobacco Tbk., PT Wismilak Inti Makmur Tbk. dan  PT Bentoel International Investama Tbk. Dari penelitian ini disimpulkan bahwa perusahaan rokok yang terbaik adalah PT PT Handjaya Mandala Sampoerna Tbk, yang terburuk adalah PT PT Bentoel International Investama Tbk. dan 3 Perusahaan lainnya rasio profitabilitasnya berfluktuasi atau naik turun. Hal tersebut terlihat dari nilai rasio profitabilitas masing masing perusahaan yang ada pada penelitian ini antara lain Gross Profit Margin, Operating Profit Margin, Net Profit Margin. Return on Assets dan Return on Equity.
Kajian Rasio Profitabilitas dan Rasio Solvabilitas Pt Astra International Tbk Dinda Putri Murtiningtyas; Axel Giovanni
Syntax Idea Vol 4 No 3 (2022): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v4i3.1821

Abstract

Penilaian kinerja keuangan bagi perusahaan adalah hal yang penting karena digunakan untuk melihat kinerja perusahaan di masa depan dengan mengetahui gambaran posisi keuangan secara menyeluruh. Tujuan dalam penelitian ini yaitu untuk mengkaji kinerja keuangan perusahaan menggunakan rasio profitabilitas dihitung dengan Gross Profit Margin, Net Profit Margin, Return On Assets, Return On Equity dan rasio solvabillitas dihitung menggunakan Debt to asset ratio dan Debt to equty ratio. Metode yang digunakan dalam penelitian ini yaitu Studi Deskriptif dengan Objek utama penelitian ini adalah PT Astra International Tbk. Jenis data yang digunakan yaitu data sekunder, data sekunder diperoleh dari laporan keuangan perusahaan yang telah diaudit dengan periode 2017-2020. Metode analisis dalam penelitian ini yaitu analisis horizontal dengan membandingkan laporan keuangan dengan periode yang berbeda. Hasil dalam penelitian dengan menggunakan rasio profitabilitas dari periode 2017-2020 pada Gross Profit Margin dan Net Profit Margin mengalami fluktuasi yang menandakan kinerja operasional perusahaan kurang baik, Return On Equity mengalami penurunan dan pada Return On Assets dalam kondisi fluktuasi. Untuk penghitungan menggunakan rasio solvabilitas mengalami penurunan yang artinya kinerja keuangan perusahaan semakin baik dan efektif.
Konflik Keagenan dalam Perspektif Keuangan Keperilakuan Axel Giovanni; Devi Wahyu Utami; Umi Dwi Astuti; Fania Fania
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3556

Abstract

Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accounting, overconfidence dan konflik keagenan. Konflik keagenan dapat dipicu karena pihak manajemen sebagai agent tidak bertindak sesuai dengan kepentingan pemilik perusahaan. Konflik keagenan dapat dijelaskan melalui perspektif keuangan keperilakuan yakni mental accounting dan overconfidence. Ditinjau dari aspek mental accounting, investor dimungkinkan menunjukkan perilaku yang berbeda pada setiap post atau account. Dalam konteks pendapatan berupa dividen, pemegang saham mengelompokkan dividen sebagai bagian dari akun current income, maka pemegang saham menghendaki dividen dalam besaran atau jumlah yang signifikan serta dibayarkan secara rutin. Sementara, pihak manajemen sebagai agent yang mengasumsikan memiliki informasi lebih akan mengutamakan current income digunakan sebagai sumber pembiayaan internal sesuai dengan perpektif pecking order theory. Dalam perspektif overconfidence, konflik agensi dipicu karena kecenderungan manajemen perusahaan memberikan nilai yang berlebihan atas kemampuannya dalam mencapai tujuan sehingga mengesampingkan probabilitas terjadinya resiko.
Pengaruh Struktur Aktiva Dan Profitabilitas Terhadap Struktur Modal (Studi Kasus PT Ultrajaya Milk Industry and Trading Company Tbk. Tahun 2009-2018) Fania Fania; Axel Giovanni
Sains: Jurnal Manajemen dan Bisnis Vol 13, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v13i1.8430

Abstract

The research was conducted at PT Ultrajaya Milk Industry and Trading Company TBK. As the food and beverage industry as one of the industry that contributes the highest to gross domestic product (GDP) to the sector of processing industry in Indonesia. In 2012, the food and beverage industry contributed 7.14% to GDP in Indonesia. A descriptive quantitative is the type in this study, the analytical technique used in this research is to use various tests namely classical assumptions, T-Test and F-test and coefficient of determination. Using multiple regression analysis is the most appropriate method for the lysis of the influence of asset structure and profitablity on the capital structure of PT Ultrajaya Milk Industry and Trading Company Tbk. From 2009-2018. The impact of independent variables on dependent variables is 74.8% while the remaining 13.6% are described by variables or other factors not incorporated into this model, so it is evident that the independent variables of the assets and profitability structure have had a strong impact on the corporate capital structure of PT Ultrajaya Milk Industry and Trading Company Tbk in year 2009-2018.
Co-Authors 12.520.20.206 Shinta Ratnawati, 12.520.20.206 Adam Rizki Pratama Afifawati, Nisrina Afrizal Dimas Ibrahim Ahmad Shobirin Aldo Arul Hermawan Alief Rizaldi Alifa Jauzaa Alifa Jauzaa Alifaa Jauzaa Anak Agung Istri Sri Wiadnyani Ananda, Emmaculata Sac Cid Anggraeni, Yuniar Fitri Aprilia, Vierda Dwi Asanik Asanik Asih Ariyanti Asri Khayati Asri Khayati Asri Khayati Astuti, Nur Afifah Hindriyani Aulia Rahma Khusnul Khotimah Aviana Devita Budi Hartono Budi Hartono Budi Rahardjo Budiani, Dina Candra Kurnia Saputri Clarisa Alfa Lionora Clarisa Alfa Lionora Devi Santi Devi Wahyu Utami Devi Wahyu Utami Devi Wahyu Utami Dewantara, Ghiyats Furqan Dinda Putri Murtiningtyas Dinda Putri Murtiningtyas Dwi Wahyu Lestari Eka Widiyaningrum Erman Denny Arfianto Fadlilah, 'Atikah Nur Fajrin, Nurul Afisa Fakhrurozi, Ahmad Khusein Fania Fania Fania Fania Fina Khoirotul Badi’ah Fitriana, Yenny Reiza Fitriani, Maulida Eka Haelin Nur Defita Hanifah Soma Pandya Hanung Eka Atmaja Harjum Muharam Heni Hirawati hirawati, heni Ibnu Nur Hamzah JANAH, NURUL Jihad Lukis Panjawa Juniar Perbawani Khairul Ikhwan Khasanah, Lia Khusna, Siti Lailatul Kurniasari, Erika Laisa Sofiana Nur Fandhilah Lathif, Muhammad Zaki Malik Abu Yazid Michael Jeffri Sinabutar Muhammad Adi Nugrahatama Muhammad Albi Maulana Muhammad Ferdy Firmansyah Muhammad Rafqi Nurulhaq Musthafa, Afif Nava Yansi Anggraeni Nibras Anny Khabibah Nisrina Afifawati Nizhaty, Putri Zahra Novi Sintya Dewi Novitaningtyas, Ivo Nurunnisa, Ika Amalia Pradito, Andika Dwi Prakoso, Jalu Aji Pratama, Arfananda Dias Pratiwi, Anggi Saktiya Putri, Namira Rahma Retno Siwi Nastitiningrum Rika Ernawati Rika Ernawati Rindho , Roe Nur Ahmad Roro Diyah Puspita Sari Roro Diyah Puspita Sari Salfia Putri Dewina Santri Satrio Tegar Sadewo Sholeh Nur Rohmat Sijabat, Yacobo Sijabat, Yacobo P Sijabat, Yacobo P. Sikni Aini Widadti Siti Marwiyah Sufi Citra Pratiwi Sugiharti, Retno Suryatimur, Kartika Pradana Suwono, Priyo Thesya Yuzevin Tsalis Baiti Nur Andayani Umi Dwi Astuti Umi Dwi Astuti Utami, Devi Wahyu Verawati, Dian Verawati, Dian Marlina Veronica Novelia Pretty Puji Hartati Wibawa, Athfin Ghani Widayanti, Ipuk Wildan Yudhanto Witantri, Galuh Yacobo P Sijabat Yacobo P Sijabat Yacobo P. Sijabat Yacobo P. Sijabat Yoga Aji Kusuma