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INDONESIA
JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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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
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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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
PENGGUNAAN MEDIA SOSIAL INSTAGRAM DAN LITERASI KEUANGAN TERHADAP PERILAKU KONSUMTIF BERBELANJA ONLINE GENERASI MILENIAL Susanti, Ari; Rikah, Rikah
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020
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ABSTRACT Increased internet usage Required for instagram specific social media increases in millennial generation so research is needed whether millennial financial literacy in the use of social media influences consumptive behavior. This research deals with objectives relating to social media, finance for perliaku behavior. Responding in this study the replacement of 100 of the generations that match the criteria specified in this study. The results of this study prove that Social Media (X1) and Financial Literacy (X2) influence consumer behavior (Y) in millennial generation. This is because the generation is concerned with the desires of the needs. Keywords: Social Media, Financial Literacy and consumptive behavior
ANALISIS SISTEM KLAIM JAMINAN HARI TUA (JHT) PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KETENAGAKERJAAN CABANG CILACAP Lestari, Indah; Hirawati, Heni
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Old Age Security is one of the government programs organized by BPJS Employment. The purpose of this study was to find out how the Old Age Security claim system at BPJS Employment Cilacap Branch is and to identify the obstacles that may happened. The object of this research is all participants who claim Old Age Security at BPJS Employment Cilacap Branch. The research method used in this study is a qualitative research method in the form of interviews with archiving staff and observations at the BPJS Employment Office. The results of this study indicate that the claim system in BPJS Employment Cilacap is quite good, this can be seen from the rate of increase every year. There are three ways to claim system, namely manual, online, and onsite. The obstacles that exist in the Old Age Security claim system at BPJS Employment Cilacap are a poor filing system and participants who lack technology. Keywords: BPJS Employment, Claims, Old Age Security, System
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
PELUANG BISNIS DI ERA COVID-19 Atmaja, Hanung Eka; Verawati, Dian Marlina
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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The downturned economy makes us have to look for business opportunities that can survive the Covid 19 era. These opportunities come from market needs that have not been fully met, or market problems that have not yet met a solution. These two components make several business opportunities resilient to crisis conditions and run well. Thus, marketers and entrepreneurs must find alternative solutions to market their products or services to consumers. Business people optimize online marketing and digital branding as a means of communication with their target consumers. This is certainly a very effective choice during this pandemic Keywords: covid 19, on-line marketing, digital branding
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

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