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SEIKO : Journal of Management & Business
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : 598831X     EISSN : 25988301     DOI : -
Core Subject : Social,
Social Sciences
The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for research and the further development of international perspectives.
Arjuna Subject : -
Articles 171 Documents
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Search results for , issue "Vol 5, No 2 (2022): July - December" : 171 Documents clear
Analisis Pengaruh Diskon dan Gratis Ongkos Kirim terhadap Keputusan Konsumen Menggunakan Layanan Jasa Grab Food pada Masa Pandemi Kapriani Kapriani; Ibrahim Ibrahim
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2050

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh keputusan konsumen menggunakan layanan Grab Food selama masa pandemi di Makassar. Penelitian ini menggunakan 3 variabel yaitu Diskon (X1), Bebas Ongkos Kirim (X2) dan Keputusan Pembelian (Y). Sampel dalam penelitian ini adalah seluruh konsumen yang pernah menggunakan layanan Grabfood di Makassar. Sampel dalam penelitian ini berjumlah 80 orang. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik incidental sampling. Penelitian ini menggunakan Teknik Analisis Data yaitu Uji Asumsi Klasik yang terdiri dari uji normalitas, uji heteroskedastisitas, dan uji multikolinearitas, kemudian Analisis Regresi Linier Berganda, Uji Koefisien Determinasi, dan Uji Hipotesis yang terdiri dari Uji Parsial dan Uji Simultan. Hasil penelitian ini, secara parsial diskon berpengaruh signifikan terhadap keputusan pembelian, begitu juga gratis ongkos kirim berpengaruh signifikan terhadap keputusan pembelian. Secara simultan, diskon dan gratis ongkos kirim berpengaruh signifikan terhadap keputusan konsumen menggunakan layanan Grab Food selama masa pandemi di Makassar. Kata kunci : diskon; gratis ongkos kirim; keputusan pelanggan Abstract This study aims to analyze the influence of consumer decisions to use Grab Food services during the pandemic in Makassar. This study uses 3 variables, named Discount (X1), Free Shipping (X2) and Purchase Decision (Y). The sample in this study is all consumers who have used Grabfood services in Makassar. The sample in this study amounted to 80 people. The sampling technique used in this research is incidental sampling technique. This study uses Data Analysis Techniques, namely Classical Assumption Test consisting of normality test, heteroscedasticity test, and multicollinearity test, then Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing consisting of Partial Test and Simultaneous Test. In this study, partially discount has a significant effect on purchasing decisions, as well as free shipping has a significant effect on purchasing decisions. Simultaneously, discounts and free shipping have a significant effect on consumers' decisions to use Grab Food services during the pandemic in Makassar. Keywords : discoun; free shipping; customer decisions
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Bumi dan Bangunan Kota Batam Windy Safitri; Anggun Permata Husda
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2037

Abstract

Abstrak This study aims to determine the factors that influence taxpayer compliance in paying land and building taxes in Batam City. Research is quantitative. The population in this study are people who live in Bota Batam, Sekupang District, who are registered as PBB taxpayers with sampling using Slovin getting 400 respondents. The Likert scale used. The results of this study use SPSS form 25. The awareness variable which is confirmed by the t-count value of 14.821 has exceeded 1.971 which is the t-table value at probability 0.05 and the significance value for the awareness variable is 0.000 and does not exceed 0.05. significant to compliance. The knowledge variable which is confirmed by the calculated t value of 4.991 has exceeded 1.971 which is the t table value at probability 0.05 and the significance value for the knowledge variable is 0.000 and does not reach 0.05. knowledge variable has a significant effect on compliance. The sanctions variable which is confirmed by the t-count value of 1.981 has exceeded 1.988 which is the t-table value at probability 0.05 and the significance value for the sanctions variable is 0.005 and does not reach 0.05, the sanctions variable has a significant effect on compliance. Simultaneously give effect to the dependent variable. In other words, the variables of awareness, knowledge and sanctions have a simultaneously significant effect on the compliance variable Keyword : taxpayer compliance, paying land and building taxes, Batam City
Transformasi Spasial di Kota Ternate Novita Yanti; Yoyok Hendarso; Nengyanti Nengyanti
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2008

Abstract

Abstrak Penelitian ini bertujuan menganalisis dan menjelaskan faktor-faktor terjadinya transformasi spasial di Kota Ternate dan menganalisis dampak yang ditimbulkan setelah adanya transformasi spasial di Kota Ternate. Teori yang digunakan adalah produksi ruang (the production of space) dengan fokus penelitian pada analisis faktor terjadinya transformasi spasial dan dampak yang ditimbulkan setelah adanya transformasi spasial di Kota Ternate. Metode penelitian yang gunakan adalah metode deskriptif kualitatif. Data diperoleh melalui wawancara, observasi dan studi dokumentasi. Hasil penelitian menunjukkan transformasi spasial merupakan produk kebijakan yang membutuhkan perencanaan matang terkait perubahan pemanfaatan ruang, hal ini penting karena berhubungan dengan aspek-aspek seperti sosiokultural, ekonomi dan politik. Kata kunci: Transformasi; Spasial; Kota Ternate.
PENGARUH BOARD DIVERSITY, KINERJA KEUANGAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Leny Suzan; Nur Rahma Shafira
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2033

Abstract

Nilai perusahaan merupakan suatu indikator penting yang harus diperhatikan oleh setiap perusahaan. Dimana salah satu tujuan dari perusahaan adalah dengan meningkatkan nilai perusahaan yang tercermin pada harga saham, apabila nilai perusahaan tersebut tinggi maka dapat menarik perhatian para investor sehingga pemegang saham akan menanamkan modalnya di perusahaan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh board diversity, kinerja keuangan, dan kebijakan dividen terhadap pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020. Populasi penelitian ini adalah Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020. Menggunakan metode purposive sampling dan diperoleh 90unit sampel. Metode analisis data pada penelitian ini adalah regresi data panel yang diolah menggunakan perangkat lunak Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan variabel board diversity, kinerja keuangan, dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, variabel board diversity, kinerja keuangan, dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan.
Analisis Pengaruh Roe, NPM, dan EPS terhadap Harga Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia Yupianty Yupianty; Anggun Pertama Husda
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2539

Abstract

Abstract This study's objective is to examine the impact of stock prices on return on equity (ROE), net profit margin (NPM), and profits per share (EPS) in companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the years 2017 through 2021. The author does quantitative research in her work. The type of information used is secondary information, specifically financial statements downloaded from the website of the Indonesia Stock Exchange. Regression analysis and SPSS assistance are the data analysis techniques employed. According to the findings of the study done using the t test method, return on equity (ROE), net profit margin (NPM), and earnings per share (EPS) had no significant impact on stock prices. The outcomes of the The f test's findings show that earnings per share (EPS), net profit margin (NPM), and return on equity (ROE) all have a significant impact on stock prices at the same time (simultaneously). Keywords:Return On Equity (ROE), Net Profit Margin (NPM), and Earning Per Share (EPS) and Stock Prices
Analisis Rasio Aktivitas dan Profitabilitas terhadap Pertumbuhan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Nur Wakhidah; T. Syahril Effendi
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2093

Abstract

Abstrak Adapun tujuan dari penilitian ini ialah untuk mengetahui apakah terdapat pengaruh rasio aktivitas dan profitabilitas yang diukur dengan rasio TAT, NPM dan ROA terhadap pertumbuhan laba pada perusahaan sub-sektor makanan dan minuman yang terdaftar di BEI selama rentang waktu 2017-2021. Dalam penelitian ini menggunakan jenis data kuantitatif yang diperoleh dari data sekunder. Dengan menggunakan teknik purposive sampling didapat 9 perusahaan sebagai sampel penelitian dari jumlah populasi sebanyak 62 perusahaan. Teknik analisis yang dilakukan yaitu dengan uji normalitas, uji asumsi klasik, uji linear berganda, dan uji hipotesis. Berdasarkan penelitian yang telah dilakukan didapat hasil bahwa secara parsial tidak terdapat pengaruh dari TAT, NPM dan ROA terhadap pertumbuhan laba. Sedangkan hasil uji simultan TAT, NPM dan ROA berpengaruh secara signifikan terhadap pertumbuhan laba Kata kunci: TAT; NPM; ROA; Pertumbuhan Laba. Abstract The purpose of this research is to find out wheter there is an effect of the activity ratio and profitability as measured by the ratio TAT, NPM and ROA on profit growth in the Food and Beverage sub-sector companies listed on IDX during the 2017-2021 period. In this study using quantitative data types obtained from secondary data. By using purposive sampling technique, 9 companies were obtained as research samples from a total population of 62 companies. The analysis technique used is normality test, classical assumption test, multiple linear test, and hypothesis testing. Based on the research that has been done, the result show that partially there is no effect of TAT, NPM and ROA on profit growth. Meanwhile TAT, NPM and ROA simultaneously have a significant effect on profit growth. Keyword : TAT ; NPM; ROA; Profit Growth
Pengaruh Kepemimpinan, Kompensasi, dan Lingkungan Kerja Terhadap Kineja Karyawan (Studi Pada CV. Cakra Gemilang Abadi) Tasya Vivia Andriana; Lie Liana
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2181

Abstract

Abstrak Tujuan penelitian ini untuk menganalisis dan mengetahui pengaruh Kepemimpinan, Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan pada CV. Cakra Gemilang Abadi. Jenis data yang di gunakan adalah data primer. Seluruh karyawan berjumlah 100 orang dijadikan sampel penelitian. Metode pengumpulan data menggunakan kuesioner. Uji validitas kuisioner menggunakan analisis faktor dan uji reliabilitas menggunakan Cronbach Alpha. Uji Hipotesis menggunakan regresi berganda. Hasil penelitian menyimpulkan (1) Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan; (2) Kompensasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan; (3) Lingkungan Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Kata Kunci: Kepemimpinan, Kompensasi, Lingkungan Kerja dan Kinerja Karyawan Abstract The purpose of this study is to analyze and determine the influence of Leadership, Compensation and Work Environment on Employee Performance on CV. Eternal Resounding Chakra. The type of data used is primary data. All 100 employees were used as research samples. The method of data collection using questionnaires. Test the validity of the questionnaire using factor analysis and reliability test using Cronbach Alpha. Hypothesis Test using multiple regression. Hypothesis Test using multiple regression. The results of the study concluded (1) Leadership has a positive and significant effect on Employee Performance; (2) Compensation has a positive and significant effect on Employee Performance; (3 positive and significant to Employee Performance. Keywords: Leadership, Compensation, Work Environment and Employee Performance
Mendeteksi Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Model Beneish M-score pada Perusahaan Manufaktur Ajeng Widyaningsih; Arief Himmawan Dwi Nugroho
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2309

Abstract

Abstrak Penelitian ini menguji pengaruh target keuangan, stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, sifat industri, pergantian auditor, opini audit, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO terhadap kecurangan pelaporan keuangan. Populasi yangHdigunakan adalah perusahaan manufakturHyang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak 41 perusahaan. Hasil penelitian ini menunjukkan bahwa targetHkeuangan dan opini audit berpengaruhinegatif signifikan terhadap kecurangan pelaporan keuangan. Stabilitas keuangan, tekanan eksternal, pengawasanHyang tidak efektif, sifat industri, pergantian auditor, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO tidak berpengaruhiterhadap kecurangan pelaporan keuangan. Kata Kunci: Kecurangan Pelaporan Keuangan, Target Keuangan Abstract This study examines the effect of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, audit opinion, change of directors, independent board of commissioners, and frequent number of CEO’s picture on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data collection technique used in this study used a purposive sampling method with a sample of 41 companies. The results of this study indicate that financial targets and audit opinions have a significant negative effect on fraudulent financial reporting. Financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change of directors, independent board of commissioners, and frequent number of CEO’s picture have no effect on fraudulent financial reporting. Keywords: Fraudulent Financial Reporting, Financial Target
Analisis Peran Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Argo Putra Prima; Celvin Cuang
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2857

Abstract

Abstract This study conducted to examine the role of corporate governance, namely size of the board of commissioners, independent commissioners, and institutional ownership on firm value around food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research sample consists of 25 companies after being selected by a method called, purposive sampling method. This type of the data is secondary data obtained from financial statements of manufacturing companies in food and beverage sector listed on Indonesia Stock Exchange (IDX). Quantitative method with multiple linear regression analysis techniques is also being used for this research. Research shows that size of the board of commissioners and institutional ownership have significant negative effect on firm value, and the independent board of commissioners has no significant effect to firm value, while the size of the board of commissioners, independent commissioners and institutional ownership are simultaneously affect firm value. Keywords: Board of Commissioners Size, Independent Commissioner, Institutional Ownership, Firm Value. Abstrak Penelitian ini diteliti untuk menguji peran tata kelola perusahaan yaitu ukuran dewan komisaris, komisaris independen, dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel penelitian ini berjumlah 25 perseroan setelah dipilih oleh metode purposive sampling. Jenis data ini yaitu data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI), serta memanfaatkan metode kuantitatif teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris dan kepemilikan institusional berpengaruh negatif signifikan terhadap nilai perusahaan, dan dewan komisaris independen tidak secara signifikan mempengaruhi nilai perusahaan, sedangkan ukuran dewan komisaris, komisaris independen dan kepemilikan institusional secara simultan mempengaruhi nilai perusahaan. Kata Kunci: Ukuran Dewan Komisaris, Komisaris Independen, Kepemilikan Institusional, Nilai Perusahaan
Analisis Pengaruh Profitabilitas terhadap Return Saham Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 Primadika Nugraha; Aldilla Iradianty
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2364

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh dari rasio profitabilitas terhadap return saham perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020. Aspek-aspek yang diteliti yaitu Return On Asset, Return On Equity, dan Net Profit Margin. Penelitian ini menggunakan metode kuantitatif dengan tujuan kausal. Teknik pengambilan sampel menggunakan teknik purposive sampling dan diperoleh sampel 31 perusahaan. Teknik analisis yang dilakukan adalah analisis regresi linear berganda. Uji hipotesis menggunakan uji-t untuk menguji pengaruh variabel secara parsial dan uji- f untuk menguji variabel secara simultan terhadap return saham dengan level of significance 5%. Selain itu dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Hasil pengujian hipotesis menyatakan bahwa dari ketiga variabel bebas yang digunakan, tidak ada variabel bebas yang berpengaruh signifikan secara parsial. Sedangkan secara simultan, variabel bebas berpengaruh signifikan terhadap return saham. Variabel ROA, ROE, dan NPM memberikan informasi mengenai pengaruhnya terhadap return saham sebesar 6,2% dan sisanya dipengaruhi oleh variabel lain. Kata Kunci : Profitabilitas, Return On Asset, Return On Equity, Net Profit Margin, Return Saham Abstract This study aims to determine the effect of the profitability ratio on the return of banking stocks listed on the Indonesia Stock Exchange in 2020. The aspects studied are Return On Assets, Return On Equity, and Net Profit Margin. This study uses a quantitative method with a causal objective. The sampling technique used purposive sampling technique and obtained a sample of 31 companies. The analysis technique used is multiple linear regression analysis. Hypothesis testing uses t-test to partially test the effect of variables and f-test to test variables simultaneously on stock returns with a level of significance of 5%. In addition, the classical assumption test was carried out which included normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of hypothesis testing state that of the three independent variables used, there is no independent variable that has a partially significant effect. Meanwhile, simultaneously, the independent variables have a significant effect on stock returns. The variables ROA, ROE, and NPM provide information about their effect on stock returns of 6.2% and the rest is influenced by other variables. Keywords : Profitability, Return On Asset, Return On Equity, Net Profit Margin, Stock Return

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