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Journal : Akuntansi Bisnis

Intensi Wirausaha Mahasiswa Untuk Menciptakan Kemandirian Mahasiswa Dalam Berwirausaha Yuyuk Liana
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.528 KB)

Abstract

The purpose of this study is to describe the entrepreneurial intentions of students consisting of demographic characteristics, personality characteristics and the characteristics of entrepreneurial students at STIE Malangkucecwara Malang. The population was 2011 class of students at STIE Malangkucecwara who had stepped 6th semester and already getting entrepreneurhip subjects (Entrepreneurship). Sample using 76 respondents. The results showed that the respondents aged 18-23 years was 85.5%, most of the sex of the respondents were male as many as 41 people or 53.9%. The personality characteristics of the items need for achievement for entrepreneurs that states could not agree as much as. Next at 72.4% of respondents stated item self-efficacy strongly agreed that 47 people or 61.8%. While the variable characteristics of entrepreneurs with a future orientation items respondents said strongly agree and 65.8% of items respondents agreed responsibilities as much as 52.6%.
PERAN BRAND IMAGE SEBAGAI MODERATOR CELEBRITY ENDORSER PADA KEPUTUSAN PEMBELIAN Erawati, Sherly Hesti; Amalia, Novika Salsabila; Mauludin, Hanif; Liana, Yuyuk
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1276

Abstract

In the hypercompetitive era, the use of celebrity endorser s and brand image as determinants of purchasing decisions is still a major concern of marketing practitioners. The study aims to assess the influence of celebrity endorser s and brand image on purchasing decisions. The study involved 60 respondents who used a skincare product defined as Gen Z. Using the Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS) analysis, the study introduced a new perspective by positioning brand image as a moderation variable, a model with a limited precedent on previous research. The findings of this study reveal that celebrity endorser s as well as brand image have a significant influence on purchasing decisions. Furthermore, this study shows that brand image acts as a positive moderation. Strengthen the link between celebrity support and purchase decisions. The results highlight the multifaceted dynamics that play a role in consumer decision-making in the context of skin care beauty products, highlighting the important role of brand image as an important factor in increasing the influence of celebrity support on consumer purchasing decisions."
Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems) Lating, Ali; Lating, Fadil Abdullah; Sugiono, Djoko; Liana, Yuyuk
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.201 KB) | DOI: 10.35606/jabm.v28i2.931

Abstract

This study aims to analyze the factors that affect the satisfaction of users of academic information systems. The factors tested in this study were: system quality, information quality, and perceived usefulness. The research population is STIE Malangkuçeçwara students batch 2014, with a sample of 193 respondents as users of academic information systems. Data was collected using a questionnaire distributed through mass media (WhatsApp and Line). Data were analyzed using partial least squares. The results showed that the quality of information, system quality and perceived usefulness affect user satisfaction.
Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating) Pega, Eusebius Faleriano; Djuharni, Darti; Liana, Yuyuk; Djafri, Taufik
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1191

Abstract

This study aims to measure the effect of capital structure on income tax with company size as a moderating variable. Data was collected from 57 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2019-2021 period. Of the 57 companies that met the criteria, there were 14 companies. A number of these 14 companies were then analyzed with the help of SmartPLS and the results obtained were that capital structure had a significant effect on income tax as indicated by the LDAR and DER ratios, company size as a moderating variable also affected the relationship between LDAR and income tax, but company size as a moderating variable did not affect the corporate income tax payable.
Berbagi Pengetahuan tentang Kinerja Karyawan Melalui Mediasi dan Inovasi Kerja (Sharing Knowledge on Employee Performance Through Mediation and Work Innovation) Liana, Yuyuk; Romlah, Siti; Erawati, Sherly Hesti; Irawati, Rina; Rachmania, Benita
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1560

Abstract

This study aims to examine the effect of knowledge sharing on employee performance with work innovation as a mediating variable. The quantitative methodology used in this investigation involves distributing cross-sectional surveys to 60 employees in Lenteng Regency, Sumenep Regency. Partial Least Square is used in structural equation modeling and model evaluation of the collected data. The data processing process in this study uses Smart PLS 3 software. Statistical analysis shows that knowledge sharing directly and indirectly affects performance. The findings of this study offer insight for employees in Lenteng Regency, Sumenep Regency to emphasize the importance of knowledge sharing in improving performance. This underscores the need for sub-district institutions to formulate more comprehensive regulations that promote that knowledge sharing is beneficial to all stakeholders and has a positive impact on performance.
Budaya Organisasi “Akhlak” dan Lingkungan Kerja Mampu Meningkatkan Kepuasan Kerja dan Kinerja ("Akhlak" Organizational Culture and Work Environment Increase Job Satisfaction and Performance) Ratnasari, Siwi Dyah; Bunyamin, Bunyamin; Bagyo, Yupono; Mauludin, Hanif; Liana, Yuyuk; Taufan, Syafriandani Irgayansah
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i1.1389

Abstract

Budaya organisasi adalah persepsi bersama yang dimiliki oleh semua anggota organisasi. Budaya Organisasi dalam penelitian ini diadopsi dari nilai-nilai yang dikembangkan oleh BUMN yang dikenal dengan "Akhlak". Tujuan penelitian adalah untuk menganalisis pengaruh budaya organisasi "Akhlak" dan lingkungan kerja terhadap kepuasan kerja dan kinerja karyawan. Populasi penelitian ini adalah karyawan PT PLN (Persero) UP3 Malang. Teknik pengambilan sampel dengan metode sampel jenuh. Teknik pengumpulan data menggunakan angket. Analisis data penelitian menggunakan aplikasi PLS 3.2 cerdas. Hasil penelitian menunjukkan bahwa Budaya Organisasi " Akhlak " mampu meningkatkan kinerja karyawan. Budaya organisasi juga dapat meningkatkan kepuasan kerja. Hasil lain menunjukkan bahwa lingkungan kerja dan kepuasan kerja tidak mampu meningkatkan kinerja karyawan, tetapi memediasi pengaruh budaya organisasi terhadap kinerja. Keaslian penelitian: penelitian ini menyoroti budaya organisasi yang dimiliki BUMN di Indonesia, yaitu "AKHLAK"