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INDONESIA
JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 6 Documents
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Search results for , issue "Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019" : 6 Documents clear
KEMAMPUAN RASIO KEUANGAN SEBAGAI INDIKATOR DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN Hirawati, Heni; P, Panji Kusuma; V, Dian Marlina
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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ABSTRACTThis research aims to examine the ability of financial ratios as indicators in predicting company’s financial distress. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012-2017. The sampling technique in this research is using purposive sampling technique in which companies are divided into two categories: companies that do not experience financial distress and companies that are categorized as experiencing financial distress. Financial ratios as indicators in predicting financial distress used in this study consist of current ratio, total liabilities to total assets, current liabilities to total assets, return on total assets, net income to sales, sales growth and sales to total assets. The research method used is logistic regression analysis methods. The results of this study indicate that return on assets and sales to total assets can be used in predicting financial distress.Keyword: financial distress, financial ratio
PENGARUH STRUKTUR MODAL (DER), PROFITABILITAS (ROA) DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI KEPEMILIKAN MANAJERIAL (Studi Pada Perusahaan Manufaktur di BEI Tahun 2014-2018)” Nugroho, Prihasantyo Siswo; Sumiyanti, Tri; Astuti, Ratna Puji
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
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ABSTRACT The company's value is reflected in the company's stock price which is reflected in the bargaining power of the stock. Corporate growth is one indicator or measurement of how a company develops or grows within a certain period (Purwohandoko, 2017). The variables in this study are dependent variables: Firm Value, independent variables: Capital Structure, Company Size, Profitability, moderating variables: Managerial Ownership. This study aims to analyze the effect of capital structure, firm size, profitability on firm value with managerial ownership as moderating. The population in this study were all companies listed on the IDX totaling 596 companies. This study specializes in manufacturing companies in the Indonesia Stock Exchange with the study period starting from 2014 to 2018. The sample that can be examined in this study amounted to 195 companies. Based on the Moderating Regression Analysis analysis, the capital structure does not affect on firm value, firm size has a positive effect on firm value, profitability has a positive effect the value of the company. Whereas the moderating variable of managerial ownership is not capable of modifying all variables of capital structure, firm size and profitability of firm value.Keyword : Capital Structure, Company Size, Profitabilitas, Managerial Ownership, Firm Value
PENGEMBANGAN BATIK DEMAKAN SEBAGAI WUJUD KEARIFAN LOKAL UNTUK MENINGKATKAN KINERJA PEMASARAN MELALUI INOVASI PRODUK PADA UKM KERAJINAN BATIK KABUPATEN DEMAK Solikhatun, Is; Musthofa, As’ad
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
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ABSTRACT The purpose of this study was to determine the development of Demakan batik as a form of local wisdom to improve marketing performance through product innovation at UKM batik handicrafts. This type of research is explanatory. Research sample with the saturated sample method. Data collection techniques with questionnaires and interviews. The measurement scale uses a Likert scale and the data analysis uses linear regression with intervening variables. The results of the study are that there is a significant influence on entrepreneurial orientation, market orientation on product innovation and there is a significant influence on product innovation on marketing performance.Keywords : entrepreneurial orientation, market orientation, product innovation and marketing performance.
PENGARUH KOMPENSASI, KOMPETENSI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN (Studi Kasus UD. Darma Cipta Karya Lasem) Baha’udin, Misbah; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
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ABSTRACTThis study aims to prove the effect of compensation, competence and work discipline on job satisfaction of UD employees. Darma Cipta Karya Lasem both partially and together. The formulation of the problem in this study is how the influence of compensation, competence, and work discipline on job satisfaction of UD employees. Darma Cipta Karya Lasem. Data collection techniques in this study were questionnaires. The test instruments used by researchers are the reliability and validity tests. This study takes a population of employees of UD. Darma Cipta Karya Lasem, totaling 127 people. The data analysis technique used in this study uses multiple linear regression analysis.The results of the study showed that compensation had no significant negative effect on employee job satisfaction, competence had no significant positive effect on employee job satisfaction and work discipline had a significant positive effect on employee job satisfaction. Simultaneous test results show that compensation, competence, and work discipline simultaneously have a significant positive effect. Determination test results showed a value of 0.163 which means that the compensation, competency, and work discipline variables were able to explain the job satisfaction variable by 16.3%. The remaining 83.7% is influenced by other factors outside the research model.Keywords: Compensation, Competence, Work Discipline, Job Satisfaction
PENGARUH FAKTOR SOSIAL DAN NILAI PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK SEPEDA MOTOR YAMAHA DI KABUPATEN DEMAK Dyah Kusumawati
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
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ABSTRACTThis study aims to analyze the influence of social factors and customer value on purchasing decisions for Yamaha motorcycle products. The population is everyone who has ever bought a Yamaha motorcycle, with a sample of 75 people and uses the Roscoe formula. The sampling technique using convenience sampling. The results of testing the hypothesis using the two-stage regression method showed that the value of t arithmetic social factors on purchasing decisions 0.072 <t table = 1.993 with a significance of 0.943> α = 0.05 (significant), then hypothesis 1 (H1) was not proven and had a positive effect. This can be interpreted that the higher the social factors, the purchasing decision process may not necessarily be fast. The value of t calculate the value of customers to the purchase decision 0.843 <t table = 1.993 with a significance of 0.402> α = 0.05 (significant), then hypothesis 2 (H2) is not proven and has a positive effect. This can be interpreted that the higher the customer value is not necessarily the purchasing decision process happens quickly.. Keywords: Social Factors, Customer Value, Purchasing Decisions.
ANALISIS PENGARUH PERKEMBANGAN FINTECH DAN E-COMMERCE TERHADAP PEREKONOMIAN MASYARAKAT Nurcahya, Yulida Army; Dewi, Rizky Puspita
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
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ABSTRACTThe purpose of this paper is to see the development of technology into fintech and e-commerce in people's lives. The development of financial technology in Indonesia is increasing, but there are still many people who have not been served and use information technology technology. Basically fintech will facilitate the public to access various products in the financial sector and facilitate transactions by increasing financial literacy. Data collection methods used were interviews. From the results of the interview, the development of technology has not really influenced people's lives. They are still attached to the traditional culture, people do not agree with online loans because they consider the risk is greater than offline loans. More of them are already using e-commerce services.Keywords: fintech, online, e-commerce

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