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Pengaruh Ukuran Perusahaan terhadap Kinerja Keuangan Serta Implikasinya terhadap Nilai Perusahaan pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Wufron Wufron
Jurnal Wacana Ekonomi Vol 16, No 3 (2017): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v16i3.404

Abstract

This study was conducted to determine the effect of company size on financial performance and its implications for firm value. Company size is proxied by total assets and total sales, financial performance is proxied by return on assets, while firm value is proxied by the value of tobin 's q. The theoretical basis used to support this research is signaling theory. This study uses a sample of manufacturing companies listed consistently on the Indonesia Stock Exchange (IDX) from 2010 to 2016. The data used is panel data. The data analysis technique used is path analysis. The results of the study explain that total assets have a negative and significant effect on financial performance, total sales have a positive and significant effect on financial performance, simultaneously total assets and total sales have a significant effect on financial performance, total assets have a negative and significant effect on firm value, total sales have a significant effect. positive and significant impact on firm value, financial performance has a positive and significant effect on firm value, simultaneously total assets, total sales and financial performance have a significant effect on firm value, financial performance can mediate the effect of total assets on firm value, and financial performance can mediate the effect total sales against firm value.
Kualitas Pelayanan Berpengaruh Positif terhadap Kepuasan Pelanggan Café di Kabupaten Garut Siska Marlina; Wufron Wufron
Jurnal Wacana Ekonomi Vol 20, No 2 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v20i2.1286

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kualitas pelayanan terhadap kepuasan pelanggan cafe di kabupaten Garut. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif. jumlah sampel yang diambil dalam penelitian ini adalah sebanyak 97 responden menggunakan teknik pengambilan sampel purposive sampling, yaitu memberi peluang atau kesempatan yang sama bagi setiap anggota populasi dalam penelitian. analisis data yang digunakan adalah analisis regresi linier sederhana untuk menguji pengaruh langsung kualitas pelayanan terhadap kepuasan pelanggan. Berdasarkan hasil penelitian bahwa kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan Cafe di Kabupaten Garut.
Workplace Spirituality dan Employee Engagement dalam Meningkatkan Employee Performance PT. Karya Lestari Mandiri Garut Wufron Wufron; Rohimat Nurhasan; Nizmah Fitri Sani
Jurnal Wacana Ekonomi Vol 21, No 1 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v21i1.1690

Abstract

Penelitian ini membahas tentang Workplace Spirituality dan Employee Engagement, yang diduga mempengaruhi Employee Performance pada PT. Karya Lestari Mandiri Garut, Dalam penelitian ini variabel Workplace Spirituality diukur melalui dimensi perasaan kasih sayang, perasaan terhubung, kesadaran, kebermaknaan pekerjaan, dan transendensi, sedangkan variabel Employee Engagement diukur melalui dimensi vigor, dedication, dan absorption, sedangkan variabel Employee Performance diukur melalui dimensi kuantitas, kualitas, ketepatan waktu, kehadiran dan kerjasama. Penelitian ini  menggunakan metode deskriptif. Teknik analisis yang digunakan dalam riset ini merupakan analisis regresi berganda. Hasil dari penelitian ini membuktikan bahwa variabel Workplace Spirituality serta Employee Engagement secara simultan serta parsial berpengaruh signifikan terhadap Employee Performance. Kesimpulan dari penelitian ini bahwa ada pengaruh Workplace Spirituality serta Employee Engagement terhadap Employee Performance.
Value Co-Creation terhadap Word Of Mouth melalui Customer Satisfaction Produk Kerajinan Kulit Sukaregang Garut Wufron Wufron; Rohimat Nurhasan; Maria Rahmawati
Jurnal Wacana Ekonomi Vol 20, No 1 (2020): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v20i1.1094

Abstract

Tujuan dilaksanakannya penelitian ini adalah untuk mengetahui pengaruh Value Co-Creation terhadap Word Of Mouth melalui Customer Satisfaction Produk Kerajinan Kulit Sukaregang Garut. Metode penelitian pada penelitian ini adalah deskriptif dan verifikatif. Adapun responden dalam penelitian ini sebanyak 100 orang responden yang diambil dengan menggunakan teknik Purposive Sampling. Metode analisis data penelitian untuk pengujian hipotesis menggunakan Structural Equation Model dengan alat bantu SmartPLS 3.0. Hasil penelitian menunjukkan value co-creation berpengaruh signifikan terhadap customer satisfaction, value co-creation berpengaruh signifikan terhadap word of mouth, customer satisfaction berpengaruh signifikan terhadap word of mouth, serta customer satisfaction dapat memediasi service quality.
Pengaruh Debt To Equity Ratio terhadap Return On Equity pada PT Siantar Top Tbk Abdul Fatah Hassanudin; Eliya Fatma Harahap; Wufron Wufron; Wisnu Wardani
Jurnal Wacana Ekonomi Vol 20, No 3 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v20i3.1299

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Debt to Equity Ratio Terhadap Return On Equity pada PT. Siantar Top Tbk. Peneliti menggunakan data sekunder, yaitu Laporan Keuangan Tahunan PT. Siantar Top Tbk periode 2013-2018. Metode penelitian yang digunakan adalah metode deskriptif verifikatif, pengumpulan data yaitu penelitian perpustakaan dan studi dokumentasi. Teknik analisis menggunakan analisis regresi linier sederhana, penelitian ini menggunakan software SPSS 23. Hasil penelitian ini menunjukan bahwa debt to equity ratio memiliki pengaruh signifikan terhadap return on equity. Serta tidak ada hubungan yang signifikan antara debt to equity ratio dengan return on equity dengan kekuatan koefisien korelasi lemah.
Pola Kerja Sama antara Perusahaan Telepon Selular dan Pemasok Material dengan Mempertimbangkan Product Life Cycle Bisma Jatmika Tisnasasmita; Wufron Wufron
Jurnal Wacana Ekonomi Vol 18, No 2 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v18i2.513

Abstract

An innovation product is known to have a relatively shorter lifecycle compared to a functional product. Innovations made by manufacturers accelerate the obsolescence of innovative products, so producers need to work together with their suppliers with flexible patterns. Suppliers always achieve efficiency and minimize the risk of unsold inventory, while innovative mobile phone manufacturers are constantly releasing new products. Flexible cooperation that can be implemented is non-equity and leads to joint collaboration, so that suppliers and cellphone companies can jointly maintain business continuity. Communication and participation are the keys to the success of this collaboration. This article provides a framework that shows the relationship between the product lifecycle and the pattern of cooperation between suppliers and cellphone manufacturers that can be developed into further research.
Aspek Permodalan, Kualitas Aset, Manajemen, Efisiensi, Likuiditas dan Sensitivitas Risiko Pasar dalam Menentukan Kinerja Keuangan Sektor Perbankan di Bursa Efek Indonesia Tinneke Hermina; Wufron Wufron
Jurnal Wacana Ekonomi Vol 17, No 1 (2017): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v17i1.220

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This research was conducted to determine the effect of capital aspects, asset quality, management aspects, efficiency, liquidity and risk sensitivity of banks on financial performance. Capital aspects are measured by capital adequacy ratio, asset quality is measured by net performing loans, management aspects are measured by net profit margin, efficiency is measured by net interest margin, liquidity is measured by loan-to-deposit ratio, sensitivity to bank risk is measured by market risk, while performance finance is measured by return on assets. This study uses a sample of banking companies listed on the Indonesia Stock Exchange (IDX) in 2016. The data used is cross section data. The data analysis technique used is multiple regression analysis. The results showed that the capital aspect had a positive and significant effect on financial performance, asset quality had a positive and significant effect on financial performance, management had a positive and significant effect on financial performance, efficiency had a positive and insignificant effect on financial performance, liquidity had a negative and significant effect on financial performance. financial performance and sensitivity to risk have a negative and significant effect on financial performance.
Suasana Toko, Promosi dan Keputusan Pembelian Konsumen Batik di Garut Wufron Wufron
Jurnal Wacana Ekonomi Vol 17, No 3 (2018): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v17i3.525

Abstract

This study aims to determine how the shop atmosphere, promotions and purchasing decisions. As well as the influence of Store Atmosphere on Purchasing decisions and the influence of Promotion on Purchasing Decisions. The method used in this is descriptive and causal methods, where the descriptive method is to use the conditions and responses of consumers about Shop Atmosphere, Promotion and Purchase Decisions, while the causal method reveals problems that are a cause-and-effect relationship between two or more variables by using statistics and testing. the truth of previous research is the same as the Store Atmosphere variable, Promotion of Purchasing Decisions. The number of respondents in this study were 108 people with purposive sampling technique with the data analysis method used, namely Multiple Regression, Correlation Coefficient Analysis using the help of IBM SPSS statistic 20. Based on the results of the study, the overall response of respondents about Store Atmosphere, Promotion. and Purchase Decision, said to be quite good, meaning that Rasya batik garutan has not implemented a shop atmosphere, good promotion. Meanwhile, based on hypothesis testing carried out by testing it can be concluded that significantly the Shop Atmosphere, Promotion does not affect the Purchase Decision at the Rasya Batik Garutan Company.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Rumah Tenun Amin Abdul Fatah Hassanudin; Cecep Hamzah Pansuri; Wufron Wufron; Ayu Hilda Inaya
Jurnal Wacana Ekonomi Vol 21, No 2 (2022): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v21i1.1478

Abstract

Tinjauan ini diharapkan dapat memutuskan apakah kerangka data pembukuan untuk penerimaan dan pembayaran kas sudah memadai dalam suatu organisasi. Pemeriksaan ini penting untuk memberikan ide dan usulan tentang kerangka kerja yang digunakan. Selain itu, juga memberikan saran untuk menyelesaikan dan berbagai informasi yang tepat. Saran akan dipertimbangkan dalam mengembangkan lebih lanjut ukuran kerangka data pembukuan nanti. Informasi yang digunakan diperoleh melalui persepsi, pertemuan, dan dokumentasi. Untuk mencapai tujuan eksplorasi, ilmuwan melakukan pengujian antara hipotesis dan praktik yang diselesaikan di Rumah Tenun Amin. Kerangka data pembukuan memuaskan dalam kerangka penerimaan uang dan pembayaran uang sehingga dapat menciptakan data yang berharga untuk mendukung organisasi. Otoritas internal atas kerangka data pembukuan akan mengurangi kemungkinan kesalahan dan kesalahan penyajian, tetapi tidak menghilangkan kemungkinan bahwa hal itu mungkin terjadi. Dilihat dari hasil eksplorasi di Rumah Tenun Amin, terlihat bahwa bagian kerangka data pembukuan penerimaan kas dan pembayaran uang masih kurang. Tidak semua bagian memadai untuk membantu pencapaian target kerangka data pembukuan.
Pengaruh Brand Image terhadap Brand Trsut Serta Implikasinya terhadap Brand Loyality (Produk Dodol PT. Herlinah Cipta Pratama) Wati Susilawati; Wufron Wufron
Jurnal Wacana Ekonomi Vol 17, No 1 (2017): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v17i1.222

Abstract

This research was conducted to determine the effect of brand image on brand trust and its implications for brand loyalty. This study uses a sample of the number of customers at PT Herlinah Cipta Pratama by using a purposive sampling technique. The data used in this study are primary data obtained through distributing questionnaires to company customers with predetermined criteria. The data analysis technique used is regression analysis with mediating variables. The results showed that brand image has a positive and significant effect on brand trust, brand image has a positive and significant effect on brand loyalty, brand trust has a positive and significant effect on brand loyalty, and it is concluded that brand image can have a significant effect on brand loyalty through brand trust.