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Search results for , issue "Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021" : 8 Documents clear
ADMINISTRASI PERGUDANGAN PADA CV EASTERN DEPO JAKARTA Widowati, Retno; Septiawan, Teguh Rizky
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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This research was conducted to find out how the Warehousing Administration Process on CV. Eastern Depo Jakarta, knowing the constraints and alternative solutions in problem solving. Data collection techniques through observation, namely observing directly the object under study. Based on the results of the discussion shows that the roles and tasks carried out in the Warehousing Administration Process at CV. Eastern Depo Jakarta in accordance with the standard roles and authorities given are generally listed in the Job Description. Constraints that occur are limited space, low productivity and data accuracy are the main topics of discussion in this TA. The solution that is done temporarily has not been effective because from several alternatives sometimes it is still disturbed by urgent work that must take precedence. In the development of the administrative system in the company at least it brings progress slowly but to achieve good development, it is very necessary to support from many parties and focus on developing itKeywords: Administration, Warehousing, Process , System
PEMETAAN POTENSI DAERAH BERDASARKAN PRODUK DOMESTIK REGIONAL BRUTO MENGGUNAKAN METODE TIPOLOGI KLASSEN DAN LOCATION QUETIENT ( LQ ) (STUDI KASUS DI KABUPATEN REMBANG TAHUN 2016-2020) Wahyuningsih, Panca; Wicaksono, Taufik
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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Rembang Regency, one of the regencies in Central Java province, has various potentials that can be developed to support regional development. This study aims to determine the sectors that can become prime sectors in Rembang Regency.This study uses secondary data from the Central Bureau of Statistics of Rembang Regency in the form of Gross Regional Domestic Income (GRDP) of Rembang Regency from 2016 to 2020. Gross Regional Domestic Product (GRDP) is the number of goods and services produced by all people in one place during a certain period of time. . There are 2 kinds of GRDP, namely GRDP at current prices and constant prices. Here the researcher uses GRDP at current prices for that year and uses the production method, meaning how many goods and services are produced from the sector.By using the Klassen Typology method, it can be seen which sectors are prime, potential, developing and underdeveloped sectors in Rembang Regency. From the results of the analysis conducted by the researchers,it was found that the manufacturing sector and the construction sector were the prime sectors in Rembang Regency.Keywords: GRDP, Klassen Typology, Location Quetient (LQ), Rembang Regency
KINERJA KEUANGAN YANG DIMEDIASI CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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This study aims to analyze the effect of environmental performance and company size on financial performance with Corporate Social Responsibility (CSR) as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. In this study, environmental performance is measured by PROPER and company size is measured by total assets. Population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The sample was selected using a positive sampling method by producing 21 manufacturing company data, so that the number of research data for 3 years was 63 samples. Data analysis technique used is multiple linear regression analysis and path analysis. Results of hypothesis testing and path analysis, it can be concluded as follows: environmental performance has an effect on corporate social responsibility, company size has no effect on corporate social responsibility, environmental performance has no effect on financial performance, while firm size has an effect on financial performance. Direct effect of environmental performance on financial performance is 0.131, indirectly it is 0.261 through Corporate Social Responsibility, the total effect is 0.392. Company size has a direct effect of -0.277, 0.077 indirectly through Corporate Social Responsibility, the total influence is -0.200. Corporate Social Responsibility variable in this study can serve as a mediation for the relationship between environmental performance and company size on financial performance, this is because the value of the indirect effect is greater than the direct effect.Keywords: Financial Performance, Environmental Performance, Company Size, Corporate Social Responsibility
IMPLIKASI PELAKSANAAN LOMBA LINGKUNGAN UNTUK MENINGKATKAN PARTISIPASI DAN PEMBERDAYAAN MASYARAKAT DALAM PEMBANGUNAN DESA TEMPURAN DEMAK Solikhatun, Is; Kusumawati, Dyah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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The purpose of this study was to describe the involvement of the people of Tempuran Village in realizing village achievement through village competitions. Village competition which is a village government program activity for the evaluation of the government under it which refers to article 5 Permendagri No. 66 of 2007. This research uses a qualitative approach with the type of case study research. This research data obtained by data collection techniques by observation, interviews, and documentation. The informants in this study were: Village Head, Village Secretary, Village RT / RW Management, Tempuran Village Community, Demak District, Demak Regency. Data analysis is carried out by examining all data from various sources, reducing data, categorization, checking the validity of the data, interpreting data, drawing conclusions and verification. The results of the study can be concluded that the programs and activities that exist in the competition winners can make a possibility of situations and conditions to improve village development, through various initiatives in smoothing and streamlining activities, policies, suggestions and local wisdom.Keywords: Community Participation and Empowerment, Environmental Competition, Development.
PENGARUH RETURN ON ASSETS (ROA) DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PADA PT MANDOM INDONESIA TBK PERIODE 2010-2019 Fadli, Achmad Agus Yasin; Suraya, Amthy
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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This study aims to determine the factors that influence the share price of PT Mandom Indonesia Tbk. period 2010-2019. The variables in this study use two variables, namely the dependent variable (y) in this study the stock price. For the independent variable (x) in this study, the Retrun On Asset (x1) and Price Earning Ratio (x2). This research uses quantitative methods. The data used in this study are secondary data with 10 data samples from 2010-2019. Data collection was taken using documentation techniques sourced from the official website of PT Mandom Indonesia Tbk and the Indonesia Stock Exchange. The data that has been obtained, processed and analyzed so as to obtain a systematic picture and can be drawn conclusions. T test results for ROA tcount = 2.337 while ttable = 2.30600. So that tcount ≥ ttable with a significance of 0.049 ≤ 0.05 means that the Return on Assets (ROA) has a positive positive effect on stock prices. T test results for PER Tcount = 3.089 while Ttable = 2.36462. So tcount H ttable with a significance of 0.018 ≤ 0.05 means that the Price Earning Ratio (PER) has a significant effect on stock prices. For the F test obtained Fcount = 4,870 while Ftable = 4,46. So that the Fcount ≤ Ftable with a significant value of 0.047 ≤ 0.05 means that the Return On Assets (ROA) and Price Earning Ratio (PER) simultaneously have a significant effect on stock prices. In addition, it can be seen from the coefficient of determination (R Square) of 0.582, the value is equal to 58.2%, which means the variable Retrun On Asset (ROA) and Price Earning Ratio (PER) gives an effect of 58.2% and the remaining 41, 8% were influenced by other variables.Keyword: return on asset (ROA), price earning ratio (PER), stock prices
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGELOLAAN KEUANGAN PRIBADI MAHASISWA PADA MASA PANDEMI COVID-19 Kusumawati, Dyah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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The purpose of this study was to determine the influence of family socio economic status, financial education, spiritual intelligence and social environment on personal financial management during the Covid-19 pandemic in students of the Fakultas Ekonomi dan Ilmu Sosial, Universitas Sultan Fatah Demak. This type of research is explanatory research. The population is all students of the Fakultas Ekonomi dan Ilmu Sosial, Universitas Sultan Fatah Demak. The technique of determining the sample by means of convenience sampling. In this study, the number of samples used was 60 respondents. Data analysis was performed using multiple linear regression analysis techniques. The technique of collecting data through online questionnaires uses a Likert scale. Data sources are primary data and secondary data. The results of this study are the socio economic status of the family and financial education do not have a significant effect on financial management, while spiritual intelligence and the social environment have a positive and significant effect on financial management.Keywords: family socio economic status, financial education, spiritual intelligence, social environment, financial management
PENGARUH KEPUASAN DAN LOYALITAS KONSUMEN TERHADAP PENINGKATAN PENJUALAN DI MEDIA SOSIAL (STUDI KASUS PADA KEDAS BEAUTY) Damiyana, Damdam; Mulyanah, Mulyanah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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This study aims to find out how the influence of consumer satisfaction and loyalty on increasing sales on social media (a case study on Kedas Beauty). Consumer satisfaction and loyalty is very important in a business, especially a business with an online system. The current phenomenon is buying and selling online through social media with various conveniences offered. Satisfying consumers will lead to consumer loyalty, so the company can gain a wider market share and increase sales. The analysis technique used is multiple linear regression and hypothesis testing with a significance level of 5%. The results showed that consumer satisfaction and loyalty had a significant effect on increasing sales of Kedas Beauty on social media, which was 0.708. While the remaining 29.2% (100-70.8) was determined by other factors outside the model that were not detected in this study.Keywords: Consumer Satisfaction, Consumer Loyalty, Social Media
ANALISIS EFEKTIFITAS DAN KONTRIBUSI PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI DKI JAKARTA TAHUN 2016-2019 Dewanti, Yopy Ratna
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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The central government grants autonomy to the regions in the context of equitable development. Regional autonomy is the right, authority and obligation of an autonomous region to regulate and manage its own government affairs and the interests of the local community in accordance with statutory regulations. One of the results of regional autonomy is in the field of taxes. Regional taxes can be seen in regional income which is income derived from the utilization and exploration of the potential owned by the region. One of the local taxes is the advertising tax. Advertisement tax is one of the regional taxes and a source of regional original income that shows a strategic position in terms of regional financing.Effectiveness point of view in 2016, advertising tax revenue was fairly effective (78%) on regional tax revenue at Bapenda DKI Jakarta, and in 2017 it increased to very effective (107.84%), because advertising tax revenue increased and exceeded advertising tax revenue plan that has been determined. In 2018, advertising tax revenue decreased even though it was still at the effective level (88.24%) and in 2019 advertising tax revenue increased to very effective (102.71%) because advertising tax revenue exceeded the predetermined plan. Meanwhile, in terms of the 2016 – 2019 advertising tax revenue contribution, it was very less contributing to regional tax revenue in DKI Jakarta Province, namely in 2016 (2.83%), 2017 (2.61%), 2018 (2.72%) and in 2017. 2019 (2.68%)Keyword: Regional Tax, Advertising Tax, Effectiveness and Contribution.

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