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INDONESIA
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Malang
ISSN : 16934288     EISSN : 25485237     DOI : https://doi.org/10.51881
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Akademika, Jurnal Manajemen, Akunntansi dan Bisnis diterbitkan oleh program Studi S1 Manajemen STIE Indonesia Malang setiap periode 2 edisi dalam satu tahun, dikelola oleh Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang.
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Articles 305 Documents
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ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA SYAFRIONT; NUR FITRIYANINGSIH
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

This study aims to determine the development of financial performance in several food and beverage companies that go public on the Indonesia Stock Exchange from 2011-2015 whether it reflects good performance when viewed from the profitability ratio. Calculating the profitability ratio of a company requires the financial statements of the company concerned, which consists of the balance sheet and financial statement of income which shows the state of the company which consists of assets, debt and capital of the company at a certain time. To find out more about financial performance in several food and beverage companies that go public on the Indonesia Stock Exchange based on profitability ratio analysis, an analysis is used in the form of return on assets, return on equity, net profit margin, and gross profit margin from 2011-2015. The research method uses a qualitative descriptive approach. The analysis technique used is trend analysis. The company's performance in managing its finances in terms of profitability ratios is not efficient enough to run the company's operations.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DINI MARTINDA LESTARI; ANDI HASRYNINGSIH ASFAR
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

The background of this study is tax avoidance at various industrial sector tend to fluctuation thought to be caused unstable Profitabilitas and firm size.The objective of this research to determine about influence profitabilitas dan firm size partial dan simultaneously toward tax avoidance at various industrial sector company period 2015-2018.The population of this study were 46 listings and manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2015-2018. With used purposive sampling method acquired 40 samples. Multiple regression analys is used in this study to see the effect of the independent variable on the dependent variable either jointly or individually. The results of research that hypothesis test showed Profitabilitas toward tax avoidance tcount > t table (2.644 > 2.02) is mean have influence. Firm size toward tax avoidance tcount > t table (0.443 > 2,02) is mean have influence. While Profitabilitas and Firm Size toward tax avoidance Fcount > F table (4.667 > 3,24) is mean have influence.Partial result of the study there is a significant influence between profitbeabilitas toward tax avoidance and there not a significant influence between Firm size toward tax avoidance. While simultaneously there is a significant influence between profitabilitas and firm size toward tax avoidance.
PENGARUH KEPEMIMPINAN DAN KESELAMATAN KESEHATAN KERJA (K3) TERHADAP KINERJA KARYAWAN MOH. NASIKH; ASEP KURNIAWAN
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

The purpose of this study are to find out that leadership factor and safety and healthy occupational (K3) have a significant partially effect on employee performance at PT Pertamina Patra Niaga VHS Dipo Lok Malang, and also to find out which variables between leadership and safety and healthy occupational (K3) has more partially dominant influence on employee performance at PT Pertamina Patra Niaga VHS Dipo Lok Malang. The method of analysis data used in this study are validity test method, reliability test, and multiple linear regression analysis method (F test and t test). Based on the method applied can be seen that, leadership factors have a significant partially effect on employee performance than safety and healthy occupational (K3). In addition, leadership and safety and healthy occupational (K3) factors together have a significant simultaneous effect on employee performance. It can be concluded that, leadership factors influence more dominantly on employee performance because it has a significant and partial effect simultaneously than safety and healthy occupational (K3) factors which only have a significant simultaneous effect on employee performance. The validity test of the leadership factor has greater percentage of the questionnaire statement than the safety and healthy occupational factors (K3) on employee performance with ratio of 62.5% – 30%. As for the results t test (partial) is known that, the leadership factor on employee performance has a significant value of 0,000 < 0,05 and t count (4,565) > t table (2,093), and safety and healthy occupational factors (K3) on employee performance has a significant value of 0,124 > 0.05 and t count (-1,608) < t table (2,093). While the F test (homogeneity) is known that, leadership and safety and healthy occupational (K3) factors on employee performance have a significant value of 0.001 < 0.05 and F count (11.258) > F table (3.49).
PENGARUH INFORMASI NON-AKUNTANSI DAN KETIDAKPASTIAN EX-ANTE TERHADAP IPO UNDERPRICING DAN NILAI PERUSAHAAN KUKUH BUDIANTO
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

Underpricing phenomenon occurs in stock markets in the world, including in the UK, in Australia, in the United States, in South Africa, in Korea in, China, in Malaysia and in Indonesia. Previous studies discussing the influence of Non-Accounting Information variables and Ex-Ante Uncertainty on IPO Underpricing and Firm Value give different results, the effect of Underpricing IPO variable on Company Value in the long run experiences a lot of underperformance. This study aims to obtain empirical evidence of the influence of Non-Accounting Information and Ex-Ante Uncertainty on IPO Underpricing and Company Value, on companies listed on the Indonesia Stock Exchange in 2008 - 2014. The population of this study are all companies that conduct Initial Public Offering (IPO) and listing on the Indonesia Stock Exchange from 2008 to 2014 as many as 105 companies. The population that met the criteria to be sampled was 70 companies. The research method used in this study is Warp-PLS. The results showed that the influence of (1) Non-Accounting Information on Underpricing IPO was insignificant (2) Ex-Ante Uncertainty Information on Underpricing IPO was negative and significant (3) Non-Accounting Information on Firm Value was positive and significant (4) Ex-Ante Uncertainty Information about Company Value is insignificant (5) Underpricing IPO of Company Value is negative and significant.
ANALISIS DATA DALAM RANCANGAN PENELITIAN KUALITATIF SUYITNO
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

The design of a study is a very important and major problem in a study. The skill to compose a research design is a problem that is absolutely necessary for a researcher. The skill of drafting begins with understanding the various rules in it. That is because of how important research design is to one's success in carrying out the qualitative research process. Furthermore, the research design is different from the research report, but in its application, the research report sometimes is quoted from the research design. A good qualitative research design will be able to provide an initial overview of the research process. Thus, the research design serves as a smooth implementation of research to be conducted by researchers. The several design functions of a study include the following: 1) providing directions for answering a research question; 2) determine the restrictions on activities in accordance with the focus of the research; 3) allows researchers to avoid the emergence of various problems in the middle of the research process.
PERAN LITERASI KEUANGAN SEBAGAI PREDIKTOR KINERJA DAN KEBERLANJUTAN UMKM DEWA AYU RUMINI; A.A. MEDIA MARTADIANI; A.A.BAGUS AMLAYASA
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency.
IMPLEMENTASI KONSEP KAIZEN DALAM MENINGKATKAN KINERJA KARYAWAN AMIRULLAH; PUTRIA DEWI MASRUROH
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

This study aims to determine how the application of the concept of kaizen in improving employee performance at PT Surabaya Autocomp Indonesia in Mojokerto. Data collection is done by observation, interviews, and documentation. The method used is qualitative research. The research procedure was carried out through three stages, namely data reduction, 2) data display, and 3) conclusion or verification. The results showed that the implementation of the kaizen concept affected the performance of the employees of PT Surabaya Autocomp Indonesia. However, in applying the kaizen concept there are still a number of obstacles. The implementation of the kaizen concept is carried out by applying the 3M concept, the 5S concept, the PDCA concept (plan, do check, action), and the 5W + 1H concept. The effect of implementing the kaizen concept can be interpreted that to improve employee performance, companies can apply the kaizen concept effectively.
PENGARUH ARUS KAS DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PERUSAHAAN FATMAWATI SHOLICHAH
AKADEMIKA Vol. 18 No. 2 (2020): Agustus 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

The purpose of this research; 1) to identify and analyze cash flow and working capital turnover variables which have a partial effect on liquidity; 2) to identify and analyze working capital turnover variables which have partial effect on liquidity; 3) to identify and analyze cash flow and working capital turnover variables that simultaneously influence the liquidity of the Company. The sampling technique was done by using purposive sampling method with certain criteria (researchers). Methods of data analysis using multiple regression analysis techniques. Based on the results of the research analysis, it can be seen that 1) cash flow and working capital turnover have a partial effect on liquidity in telecommunications companies listed on the Indonesia Stock Exchange in 2010-2017, 2) Cash flow and working capital turnover simultaneously affect liquidity in the Company 3 ) Cash flow has a dominant effect on liquidity at Telecommunication Companies.
PENGARUH INFORMASI AKUNTANSI DAN IPO UNDERPRICING TERHADAP NILAI PERUSAHAAN KUKUH BUDIANTO
AKADEMIKA Vol. 18 No. 2 (2020): Agustus 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

This study aims to obtain empirical evidence of the effect of Accounting Information and IPO Underpricing on Firm Value in companies listed on the Indonesia Stock Exchange in 2008 - 2017. Population & sample in this study were all companies that conducted Initial Public Offering (IPO) and listed on the Indonesia Stock Exchange from 2008 to 2017 with 3 year intervals totaling 105 companies. The population that meets the criteria to be sampled is 70 companies. The research method used in this study is using the Warp-PLS. The results showed that the effect of (1) Accounting Information on Firm Value is positive and significant (2) IPO Underpricing on Firm Value is negative and significant.
TEKNOLOGI INFORMASI DAN KINERJA USAHA MIKRO KECIL DAN MENENGAH AMELIA SETYAWATI
AKADEMIKA Vol. 18 No. 2 (2020): Agustus 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

Micro small medium enterprises (MSME) are the backbone of the Indonesian economy, and even the world. The purposed of this study was to test empirically the effect of information technology on performances MSME sector food and beverage industry in Bandung Raya. The research used explanatory research to clarify the relationship between the study variables and test hypotheses. The sampling technique used is random sampling proportionate area. The sample used in the study amounted to 152 owners of MSME. The results of the study are significant effect on the performances MSME of information technology. Information. Technology information related skills during this covid-19 pandemic are very important for the survival of the community. Not only can it be used for business, but also to support distance learning and another activities.

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