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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 3, No 2: Oktober 2020" : 8 Documents clear
CAR, OER dan Inflasi sebagai Prediktor Profitabilitas Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2831

Abstract

This research wanted to determine the effect of CAR, OER, and inflation on profitability. The sample in this study was State-Owned Commercial Banks (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2015-2018. The sampling method used was purposive sampling with a sample of 4 banking sector companies that met the criteria in the study. The multiple linear regression was used as data analysis technique. Based on the research results, the t value was 2.877 with sig 0.014, which means that the CAR variable has a positive and significant effect on profitability. The results of OER research show the t value of -2.684 with sig 0.020, which means that OER has a negative and significant effect on profitability. The results of the inflation study show the t value of 2.334 with sig 0.037, which means that inflation has a positive and significant effect on profitability.
Evaluasi Program Seleksi Di Sekolah “XM” Dengan Metode Evaluasi CIPP Yosua Hoggy Parulian Purnomo; Thomas Budi Santoso
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2755

Abstract

This research is an evaluation research which aims to determine the implementation of the teacher selection program that has been taking place and to find out what improvement needed in the teacher selection program. The evaluation method used is the CIPP evaluation (Context, Input, Process, Product). Researchers evaluated the psychotest, interviews, microteaching and decision making activities with CIPP. The results of this study indicate that the interview and microteaching activities have not achieved their goals. Its necessary to make improvement to the : teacher standards needed by school, interview instruments, microteaching instruments and interview training for the interview officers.
Pengaruh Likuiditas, Struktur Modal, Ukuran Perusahaan, Prospek Pertumbuhan, Kualitas Audit Terhadap Kualitas Laba Perusahaan Batu Bara Chandra Ferdinand Wijaya
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2267

Abstract

Financial statements are a means used by company’s management to communicate financial information to its users in order to assist decision making. Company’s management has more information than shareholders. As a result, company’s management tends to make earnings management for certain purposes. Such conditions reduce the quality of earnings presented in the financial statements. Some factors are expected to influence the tendency of companies to manipulate earnings that affect earnings quality. The purpose of this research is to examine the effect of liquidity, capital structure, company size, growth prospects, and audit quality on earnings quality. This research is a causal research. The population consists of coal mining sub-sector companies listed in Indonesia Stock Exchange during 2012 - 2016. This research uses simple random sampling and analysed by multiple linear regression. The result shows that liquidity, capital structure, company size, growth prospects, and audit quality have a significant effect simultaneously on earnings quality. The partial hypothesis testing shows that liquidity has no significant effect on earnings quality, while firm size and audit quality have a significant positive effect on earnings quality. The capital structure and growth prospects have a significant negative effect on earnings quality.
Implementasi Human Resource Scorecard Untuk Pengukuran Kinerja Karyawan Pada Kasus Perusahaan Di Indonesia Stefanus Dony Mahendra
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2717

Abstract

Human Resource Scorecard is a tool used to measure organizational performance against the strategic goals set by a company. This research aims to determine the step of application Human Resource Scorecard for Employee Performance Measurement. The method of this research consists of Planning (Explanation of Research Objectives), Research Identification (Determine of Criteria Selection of Research Articles), Selection of Primary Studies (Selection of research articles using keyword criteria already determined). The keyword used is “HR Scorecard”. There are 2 (two) selection criteria: Inclusion criteria, which include: Research articles identified using keyword, Research articles that answer a research question, and Exclusion criteria, which includes: articles not in full text, research articles that use the HR Scorecard not to measure performance, research article with case studies on companies not located in Indonesia.  The result of this study of HR Scorecard implementation are: determining business processes, calculating the weight of each perspective using Analytical Hierarchy Process, create a hierarchy problem that is used to identify complex problem into a subsystem, determine priorities, do synthesis, measuring consistency, calculate consistency ratio, checking the consistency of the hierarchy, calculate scoring system, give recommend for the company.
Analisis Faktor-Faktor Yang Mempengaruhi Revaluasi Aset Tetap Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating (Study Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Ngatoah Niswah Baroroh
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, ukuran perusahaan, intensitas aset tetap serta likuiditas terhadap revaluasi aset tetap dengan pertumbuhan perusahaan sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 76 perusahaan sampel. Penelitian ini menggunakan Teknik analisis regresi moderasi menggunakan software IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa leverage likuiditas tidak berpengaruh terhadap revaluasi, sedangkan ukuran perusahaan dan intensitas aset tetap berpengaruh positif terhadap keputusan revaluasi aset tetap. Variabel pertumbuhan perusahaan terbukti tidak berpengaruh dalam momedarasi hubungan antara leverage, ukuran perusahaan, dan likuiditas namun terbukti memoderasi hubungan antara intensitas aset tetap terhadap keputusan revaluasi aset tetap. Simpulan dari penelitian ini adalah leverage dan likuiditas tidak berpengaruh terhadap revaluasi sedangkan ukuran perusahaan dan intensitas aset tetap berpengaruh terhadap keputusan revaluasi. Pertumbuhan perusahaan tidak terbukti memoderasi pengaruh leverage, ukuran perusahaan, serta likuiditas terhadap revaluasi aset namun terbukti memoderasi pengaruh intensitas aset tetap terhadap revaluasi aset tetap.Kata Kunci : Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Likuiditas, Revaluasi Aset Tetap, Pertumbuhan Perusahaan. AbstractThis study aims to examine the effect of leverage, company size, intensity of fixed assets and liquidity on fixed asset revaluation with company growth as a moderating variable. The population in this study are manufacturing companies listed on the IDX in 2014-2018. This study used a purposive sampling method and obtained a sample of 76 sample companies. This study uses moderated regression analysis using IBM SPSS 21 software. The results of this study indicate that liquidity leverage has no effect on revaluation, while firm size and fixed asset intensity have a positive effect on fixed asset revaluation decisions. The firm growth variable is proven to have no effect on the momentum of the relationship between leverage, firm size and liquidity, but it is proven to moderate the relationship between fixed asset intensity and fixed asset revaluation decisions. The conclusion of this study is that leverage and liquidity do not affect revaluation, while firm size and intensity of fixed assets have an effect on revaluation decisions. Company growth has not been shown to moderate the effect of leverage, company size, and liquidity on asset revaluation but has been shown to moderate the effect of fixed asset intensity on fixed asset revaluation.Keywords: Leverage, Company Size, Fixed Asset Intensity, Liquidity, Fixed Asset Revaluation, Company Growth.
Pengaruh Vanity Seeking, Purchase Experience, Dan Celebrity Endorser, Pada Minat Beli Ulang Dengan Sikap Terhadap Laneige Sebagai Variabel Mediasi Herry Maridjo; Povy Amelia
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2833

Abstract

This research aims to determine: 1) the influence of vanity seeking on repurchase intention with attitude toward laneige as a mediating variable, 2) the influence of purchasing experience on repurchase intention with attitude towards laneige as a mediating variable, 3) the influence of celebrity endorser on repurchase intention with attitude toward laneige as a mediating variable. The population in this research is Laneige consumers who have already bought Laneige with a total sample of 96 respondents. The sampling technique used is convenience sampling. The sampling technique used is convenience sampling. The validity test uses the construct validity test of convergent and discriminant constructs, and reliability test uses the formula of composite reliability and Cronchbach’s alpha. The data analysis technique used in this research is SEM using Partial Least Squares (SEM-PLS). The results showed that: 1) Vanity seeking did not have a positive influence on repurchase intention with attitudes toward Laneige as a mediating variable, 2) Purchase experience had a positive influence on repurchase intention with partial mediation by attitudes towards Laneige, 3) Celebrity endorser had positive influence on repurchase intention with full mediation by the attitude towards Laneige.
Peran Kualitas Layanan Dalam Mendorong Kepuasan Pengguna Layanan Kesehatan Puskesmas Kabupaten Sumedang Alikha Novira; Ramdani Priatna; Hafid Aditya Pradesa
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2828

Abstract

This study discusses constructing constructs that form dimensions of the quality of health services and their effects on patient satisfaction. The object of this research was conducted at the Sumedang District Health Service Center. By using quota sample, 100 target sample determined taken from two Health Service Center, Sumedang Selatan Health Center and Kotakaler Health Center. Data analysis techniques using path analysis with the SmartPLS. Further t-test will be conducted to see the significance of the factor weights for each of the constructs in research model. From the results of the analysis and the results of the study, not all of the health service quality models consisting of six dimensions were confirmed well. Two of the six dimensions of service quality, that are Assurance and Empathy, were found to have no significant effects in increasing patient satisfaction at the Sumedang District Health Service Center. Research suggestions include the following: (1) Future studies are expected to use a research model that is longitudinal; (2) Improvement of personal skills, especially in terms of interpersonal skills from all staff, both for medical staff and services.
Perencanaan Kewirausahaan Berbasis Digital Melalui Kanalyoutube Musik Jazz Herdito Tamami Moch Herdito Tamami
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2745

Abstract

The fast echnology development from time to time, gives indirect impact in business environment which brings change in market environment. Herdito Tamami Youtube is created as media to acknowledge Jazz Music to Semarang society and its surroundings. Innovation was conducted to Herdito Tamami Youtube by market expanding, increasing competitive advantage, and getting new income source. Feasibility study toward business innovation through youtube canal is conducted to know how far this innovation gives impact to Herdito Tamami Youtube. This Classroom Action Research method used mixed method. Primary data was get by interview and direct observation toward Jazz lovers and performers and email interview to Indonesian youtuber. From the research result, it is found that business innovation of Herdito Tamami Youtube through youtube canal can expand market reach, increase competitive advantage in theme originilatity and its topic, but not yet give new income source outside main activity. From feasibility study of innovation, it was found that this innovation was worth to be developed and increased concerning its future income.

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