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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi KEUNIS Jurnal Akuntansi dan Pajak Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) EBSJ MBIA JURNAL EKONOMI SAKTI (JES) JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) SOLUSI Asian Management and Business Review Jurnal Applied Research in Management and Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Indonesian Accounting Research Journal Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik Insight Management And Business International Journal of Management, Business and Social Sciences Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ayu Nurafni Octavia
Fakultas Ekonomi, Universitas Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH LINGKUNGAN KERJA, KOMPENSASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KABUPATEN PEMALANG Octavia, Ayu Nurafni; Sihite, Monica Grasela; Ardi, Nada Diana Al
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.902

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Lingkungan Kerja, Kompensasi dan Motivasi terhadap Kinerja Pegawai Pada Badan Pengelolaan Keuangan Dan Asset Daerah (BPKAD) Kab. Pemalang. Populasi pada penelitian adalalah 52 pegawai dan dengan sampel 34 Pegawai Pada Badan Pengelolaan Keuangan Dan Asset Daerah (BPKAD) Kab. Pemalang. Penelitian ini menggunakan metode kuantitatif, penelitian ini digolongkan dalam jenis explanatory research yaitu penelitian yang bertujuan menjelaskan hubungan kausal antara variabel-variabel melalui pengujian hipotesis. Metodologi data penelitian ini menggunakan data primer dalam bentuk kuesioner. Teknik analisis data dengan menggunakan analisis regresi linier berganda menggunakan alat bantu yaitu program SPSS (Statistical Product and Services Solutions) for windows versi 25.0 melalui uji validitas dan reliabilitas, uji asumsi klasik (uji normalitas, uji multikolinearitas dan uji heteroskedastisitas), uji T, uji F dan koefisien determinasi (R2). Hasil pada penelitian ini menunjukan bahwa Lingkungan Kerja berpengaruh positif signifikan terhadap kinerja karyawan, Kompensasi berpengaruh negatif signifikan terhadap kinerja karyawan dan motivasi kerja berpengaruh positif terhadap kinerja karyawan
STRATEGI PEMASARAN DALAM MEMPERTAHANKAN PELANGGAN (STUDI KASUS PADA HERBALIFE DI NC HAPPY SANGGAU) Lisien Al, Alfonsus Ligouri; Octavia, Ayu Nurafni
Jurnal Ekonomi Sakti Vol 13 No 1 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i1.322

Abstract

This research was conducted by Herbalife at NC Happy Sanggau. The purpose of this study was to reveal the Herbalife Marketing Strategy at NC Happy Sanggau in retaining customers. This research uses qualitative methods, using triangulation of data sources, namely observation, interviews, documentation. This research was conducted on 5 informants of owners, employees, and customers. The results of this study indicate that the strategy used in efforts to retain customers is to prioritize customer satisfaction. The Price offered is affordable and in accordance with the quality of service and Product quality. The Promotion used is direct Word of Mouth
Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an) Liafatra Nurlaily; Ayu Nurafni Octavia; Ahmad Sahri Romadon
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1602

Abstract

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Octavia, Ayu Nurafni; Romadon, Ahmad Sahri; Amalia, Naini Rizka
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1945

Abstract

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests. The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research
Faktor yang Menciptakan Keputusan Pembelian Online pada Bukalapak Rustanto, Alfonsus Rendy; Octavia, Ayu Nurafni
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6q0rg698

Abstract

The large number of companies offering online sales has resulted in very tight online business competition. Based on the Top Brand Index online buying and selling in 2021-2023, purchases at Bukalapak tended to decline from 9.5% in 2021 to 8.1% in 2022 and even lower to 4.7% in 2023, so that through this study we will analyze the influence of social media, trust and perceived benefits on online purchasing decisions at Bukalapak in Semarang City. The population of this study is consumers who buy products online at Bukalapak. The type of data used is primary data. The data collection method uses a questionnaire. While the analysis technique used is multiple regression analysis. The results of the analysis show that social media has been shown to have a positive and significant effect on purchasing decisions. trust has been shown to have a positive and significant effect on purchasing decisions. perceived benefits have been shown to have a positive and significant effect on purchasing decisions. Based on simultaneous tests, it shows that social media, trust, and perceived benefits have an effect on purchasing decisions together. And the coefficient of determination value shows that the influence of social media, trust, and perceived benefits on purchasing decisions is 75.2% while the remaining 24.8% is influenced by other factors outside this study
APAKAH KUALITAS PRODUK, PERSEPSI HARGA, DAN KUALITAS PELAYANAN BERPENGARUH TERHADAP KEPUASAN KONSUMEN PADA WARUNG MIE AYAM PAK PUR KENDAL? Finejuni, Cesar; Yudha, Muhammad Kurnia; Octavia, Ayu Nurafni
Applied Research in Management and Business Vol. 5 No. 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v5i2.304

Abstract

This research aims to analyze how much influence the independent variables, namely product quality, price perception and service quality, have on the dependent variable of consumer satisfaction at Mr Pur Kendal Chicken Noodle Shop. This research uses quantitative methods. The data in this research was collected through a survey method using purposive sampling techniques. Questionnaires were distributed to 96 respondents who had made a purchase at Mr Pur Kendal Chicken Noodle Shop at least once. The data resulting from distributing the questionnaire will be processed using the SPSS software analysis tool. The selected test results and analysis include validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis testing via t test, F test, and analysis of the coefficient of determination (R2). From the research results and data analysis results, the following conclusions can be drawn: there is a positive and significant influence of product quality variables on consumer satisfaction at Mr Pur Kendal Chicken Noodle Shop. There is a positive and significant influence of the price perception variable on consumer satisfaction at Mr Pur Kendal Chicken Noodle Shop. There is a positive and significant influence of service quality variables on consumer satisfaction at Warung Mie Ayam Pak Pur Kendal. Simultaneous test results show that the variables of product quality, price perception and service quality have a significant effect on consumer satisfaction at Mr Pur Kendal Chicken Noodle Shop.
ANALYSIS OF FACTORS AFFECTING EMPLOYEE PERFORMANCE: A STUDY AT THE MINISTRY OF RELIGION OF BOJONEGORO REGENCY Rosihan, Ahfan Ihza; Octavia, Ayu Nurafni
International Journal of Management, Business, and Social Sciences Vol. 4 No. 2 (2025): November
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v4i2.14241

Abstract

The purpose of this study is to determine how the influence of performance appraisal, leadership style, and work motivation on employee performance at the Ministry of Religious Affairs of Bojonegoro Regency. This study is expected to be able to help identify the main factors of the problem of declining performance. The sampling technique used in this study is Purposive Sampling, which is a technique for determining samples with certain considerations. The analysis used in this study is Multiple Linear Regression Analysis, where previously the validity test, reliability test and classical assumption test were carried out. In this study used 33 respondents. This study used SPSS to conduct statistical tests to obtain conclusions in determining which independent variables will affect the dependent variable. The results of this study indicate that performance appraisal does not affect employee performance, leadership style has a positive and significant effect on employee performance and work motivation has a positive and significant effect on employee performance
PENGARUH KUALITAS PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH FACIAL NITHA Dhiyas Vonny Wulan Febriana; Ayu Nurafni Octavia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2995

Abstract

There is a continuous decline in income at Nitha Facial House. Therefore, this research was carried out to increase customer satisfaction which is thought to be influenced by the variables Product Quality, Price and Service Quality. The population used is customers who have visited or used products at Rumah Facial Nitha. Data collected through questionnaires distributed via gform, obtained a sample of 96 people and the analytical tool used was multiple linear regression. This research uses validity tests, reliability tests, and classical assumption tests. The research results show that the Product Quality variable (X1) has an effect on customer satisfaction, based on these results the first hypothesis is accepted. The price variable (X2) influences customer satisfaction, based on these results the second hypothesis is accepted. The Service Quality variable (X3) influences customer satisfaction, based on these results the third hypothesis is accepted. The results of the F test show that the variables Product Quality (X1), Price (X2), Service Quality (X3) together have an influence on Customer Satisfaction (Y), based on these results the fourth hypothesis is accepted. And for the Determination Test (R2) it shows that the Adjusted R Square value in the regression model is 0.857, which means that 85.7% of the Customer Satisfaction variable can be explained by the Product Quality, Price and Service Quality variables. Meanwhile, the remaining 14.3% is explained by other variables outside this research.
How Does Profitability Moderate the Impact of Financial Performance on Firm Value? Widyakto, Adhi; Fresiliasari, Oktavie; Octavia, Ayu Nurafni; Choudury, Masudul Alam; Yusof, Rosylin Mohd
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6742

Abstract

This study investigates the impacts of financial performance—assessed through blockholding, board size, and capital structure (debt-to-equity ratio/DER) variables—on firm value, with profitability (ROA) acting as a moderating variable. Data obtained from a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 were analyzed using panel data regression analysis in EViews 13. The findings reveal that blockholding exerts a negative and significant influence on firm value, indicating that ownership concentration may lead to agency conflicts and weaken investor confidence. Conversely, DER shows a positive and significant relationship with firm value, suggesting that a sound capital structure can enhance firm performance and signal financial stability to the market. Meanwhile, board size does not have a significant effect on firm value, implying that governance quality is more vital than the number of directors. Furthermore, profitability (ROA) does not moderate the relationship between blockholding, board size, or DER and firm value. These results emphasize that ownership and capital structures remain the key determinants of firm value, and profitability alone cannot strengthen these relationships. This study has practical implications for management and investors seeking to increase firm value through effective governance and optimal capital structure management.
EVALUASI DAMPAK INFLASI, NILAI TUKAR, DAN SUKU BUNGA TERHADAP IHSG DI BURSA EFEK INDONESIA Maharani, Fransisca; Fadila, Zabrina Destrya; Octavia, Ayu Nurafni
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1334

Abstract

The company's prospects can be one of the things given by a company to promise in the future, this will encourage investors to invest their shares in the hope of regular dividend distribution from the company. This research was conducted with the aim of analyzing and proving whether or not there is an influence of inflation, interest rates, and the rupiah exchange rate on the Composite Stock Price Index (IHSG). The type of data source was obtained from the financial statements of companies listed on the Indonesia Stock Exchange in the period 2019-2023. Purposive sampling and documentation were used as data collection techniques. The results of the t-test showed that the inflation variable partially affected the Composite Stock Price Index (IHSG), while the interest rate and rupiah exchange rate variables partially did not affect the Composite Stock Price Index (IHSG). And the results of the f-test showed that together Inflation, Interest Rates, and the Rupiah Exchange Rate had a significant influence on the Composite Stock Price Index (IHSG).
Co-Authors Abda Abda Adriyanto, Andhy Tri Ahmad Sahri Romadon Ahmad Sahri Romadon Amalia, Naini Rizka Anggraeni, Yuli Puspita Anggraini, Ida Ayu Anwar, Zaenul Any Setyarini Any Setyarini Any Setyarini, Any Aprianto, Moch Saiful Ardi, Nada Diana Al Ayunani, Nadila Alya Badruddin Hsubky Bulqis, Tiara Choudury, Masudul Alam Dhiyas Vonny Wulan Febriana Dhiyas Vonny Wulan Febriana Duta Herzego Putra Erlinda, Debby Erwin, Sintia Fadila, Zabrina Destrya Fatmawati, Tika Rellyana Novia Fauziyah, Niswatul Finejuni, Cesar Fitriani, Laili Nur Fresiliasari, Oktavie Hanifah, Risti Ulfi Hapsari, Dini Rahma Putri Hayatun, Rahmi Ika Swasti Putri Indah Dwi Lestari Kusumawati, Citra Andriani Lau, Meliana Putri Liafatra Nurlaily Liafatra Nurlaily Lisa, Miftakhul Khoirul Lisien Al, Alfonsus Ligouri Maharani, Fransisca Mayasari, Dela Anggun Miftahul Ulum Milati, Nela Aini Milati Monica Grasela Sihite Nada Diana Al Ardi Naini Rizka Amalia Nurhalisa, Mutiara Pradiptya, Adhi Prihatini, Puja Priyo Aji Laksono Putri, Bunga Ismaya Putri, Maharani Rahmawati, Maulidda Ramadhan, Gifani Riani, Rizka Romadon, Ahmad Sahri Rosihan, Ahfan Ihza Rustanto, Alfonsus Rendy Sabrina, Bivana C. Sabrina Saputra, Cikal Krisna Saraswati, Diah Cahyani Septiyani, Indah Setiawan, Yuyun Vina Sihite, Monica Grasela Slahanti, Masine Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini, Sulistyorini Swastika, Arum Triafrizal, Zyira Avian Tyasarila, Sheiny Raka Varadina, Yanuar Vinsentia, Krista Bella Wicaksono, Rizky Agung Widhianingrum, Galuh Widyakto, Adhi Yudha, Muhammad Kurnia Yusof, Rosylin Mohd