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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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PERANAN SALES FORCE EFFECTIVENESS DAN PROSES UPLOAD DATA MASTER LIST CUSTOMER KE DALAM SYSTEM PADA PT TAKEDA INDONESIA Harjoko, Harjoko; Fandalita, Sherly
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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Abstract

This research was conducted to determine the role of Sales Force Effectiveness and the process of uploading customer master list data into the system at PT Takeda Indonesia, how to find obstacles and alternative solutions in problem solving. Data collection techniques through literature study and observation, namely by directly observing the object under study. Based on the results of the discussion, it shows that the role of Sales Force Effectiveness in a company aims to assist the sales team in making effective sales through customer data management. The process of uploading customer master list data into the system is in accordance with the existing data upload process standards in the company.The obstacles faced by the sales force effectiveness in carrying out its role include the lack of adequate facilities, lack of thoroughness, and inadequate communication. Obstacles during the process of uploading customer master list data into the system include the occurrence of double codes, inappropriate names, delays in providing data, inappropriate data formats, errors in the system and slow internet network. Solutions that can be done in dealing with obstacles in the role of Sales Force Effectiveness include replacing computer devices and internet networks with better specifications, conducting training, and making systems that are connected between divisions. Solutions taken in facing obstacles during the process of uploading customer master list data into the system include validating data, reminding the sales team to send data before maturity, providing examples of data formats, the IT team should ensure that the system on each computer does not occur errors. and the internet network used is good. Keywords: Sales Force Effectiveness, Master List, Customer
ANALISIS BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Estiana, Ria; Pramulanto, Himawan
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 This study aims to determine the effect of organizational culture on the performance of PT.Mitrametal Perkasa employees, Karawang. Organizational culture can be seen in part from an organizational environment that affects the behavior and appearance (performance) of employees in the organization.This research is a quantitative study using a survey method with data collection techniques using a questionnaire. The population in this study were all employees of PT.Mitrametal Perkasa, Karawang, sampling using a saturated sampling technique that is all employees totaling 1076 people. The data analysis technique uses correlation test. The results of this study indicate that organizational culture affects employee performance at 62.9%. Keywords: organizational culture, employee performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Marhamah, Marhamah; Susanto, Edy
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Investors in investing their funds expect returns from high share prices, which reflect good company value which means prosperity for shareholders. The purpose of this study is the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance Mechanisms on Company Value in mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX), totaling 42 companies. The sample in this study used the purposive sampling method, which obtained a sample of 13 companies. The variables in this study are Corporate Social Responsibility, Good Corporate Governance mechanism (which is proxied by the Audit Committee, Institutional Ownership, and Managerial Ownership), and Company Value. Methods of data collection using documentation. The method of analysis used multiple linear regression. Based on the results of data analysis, it was concluded that Corporate Social Responsibility and GCG Mechanism with Managerial Ownership Proxy had a significant effect on Firm Value, GCG Mechanism with Audit Committee Proxy and Institutional Ownership had no significant effect on Firm Value. Keywords : Corporate Social Responsibility, Good Corporate Governance mechanism, Audit Committee, Institutional Ownership, and Managerial Ownership
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
ANALISIS PENGARUH PROFITABILITAS DAN GROWTH TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Listiyowati, Listiyowati
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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Pharmaceutical companies are becoming Asian emerging markets in the fulfillment of BPJS / JKN service medicines which have an impact on the company's sales level. However, in the pharmaceutical sector there is a gap between companies that have a large and small scale, so that the achievement of profits is not evenly distributed, and this has an impact on the company's stock price. This study aims to determine the effect of profitability and growth on stock prices with capital structure as an intervening variable. The population in this study were 40 pharmaceutical companies listed on the IDX in 2016-2019. By using purposive sampling method, it was obtained a sample of 32 company data. The analysis technique uses the classical assumption test and path analysis. The research result states that profitability, growth and capital structure have no effect on share prices partially. However, changing the capital structure as an intervening variable results in profitability and growth being able to have an influence on stock prices. Keywords: Stock Price, Profitability, Growth, Capital Structure
PENGARUH PERSEPSI HARGA DAN KEPERCAYAAN TERHADAP MINAT BELI SECARA ONLINE SAAT PANDEMI COVID-19 PADA MASYARAKAT MILLENIA DI JAWA TENGAH Kusumawati, Dyah; Saifudin, Saifudin
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 This study was conducted to examine the extent of the influence of price perceptions and confidence in online buying interest during the Covid-19 pandemic in the millennial community in Central Java. This type of research is explanatory research. The population is all millennia in Central Java who use online purchasing facilities. The technique of determining the sample by means of convenience sampling. In this study the number of samples used 234 respondents. Data analysis was performed using multiple linear regression analysis techniques. Data collection techniques through online questionnaires using a Likert scale. Data sources are primary data and secondary data. The result is based on partial testing in this study, the price has no significant effect on buying interest, while trust has a positive and significant effect on buying interest. Based on the results of simultaneous testing although weak, simultaneously price and trust have positive and significant effect on online buying interest. Keywords: price perception, trust, buying interest
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 MOTIVASI KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN (Studi Kasus pada PT. Kiyokuni High Precision Automotive Indonesia) Sutrisno, Niantoro; Jaelani, Evan; Wijaya, Rina
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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This study was aimed to determine the effect of work motivation towards the employee performance PT. Kiyokuni High Precision Automotive Indonesia, Effect of work load towards the employee performance of PT. Kiyokuni High Precision Automotive Indonesia, effect of work motivation and work load towards the employee performance of PT. Kiyokuni High Precision Automotive Indonesia. The sample in this study amounted to 74 respondents. Sampling technique using simple incidental technique. Data analysis method used descriptive analysis and regression analysis. Partial test result show that work motivation positively affects to the employee performance, work load positively affects to the employee performance. And the result of the research concluded that work motivation and work load have simultaneous positive influence on the employee performance.  Keyword: work motivation, workload, employee performance
PERILAKU STICKY COST BIAYA PENJUALAN, BIAYA ADMINISTRASI DAN UMUM SERTA HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2016-2018 Marhamah, Marhamah; Susanto, Edy; Aminudin, Muhammad
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 This study aims to determine the indications of Sticky Cost behavior on Sales, Administration and General Costs and Cost of Sales at Food & Beverage companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The population used is the Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2016-2018 period, amounting to 27 companies. Independent Variables namely Sales, Administration and General Costs with Cost of Goods Sold. The data analysis technique used is logistic regression analysis. The results showed that Administrative and General Sales Costs had no significant effect on Sticky cost predictions with a significance value of 0.337 <0.05. Cost of Goods Sold does not have a significant effect on Sticky cost predictions with a significance value of 0.411> 0.05. The coefficient of determination is 0.42 or 4.2% Administrative and General Sales Costs and Cost of Goods Sold is able to explain the behavior of Sticky Cost.  Keywords: Sticky Cost, Administrative and General Sales Costs, Cost of Goods Sold.
ANALISIS YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Demak) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Study analyze the perceived ease of use of e-filing, perceptions of the usefulness of using e-filing, taxpayer awareness and satisfaction with the use of e-filing that affect individual taxpayer compliance at KPP Pratama Demak. Population in this study are individual taxpayers who are registered at KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. Data analysis used multiple linear regression analysis with SPSS software version 22. While data collection using questionnaires. Results showed that the perception of the ease of using e-filing and taxpayer awareness had a positive and significant effect on taxpayer compliance, but the perception of the usefulness of using e-filing and satisfaction with the use of e-filing had no effect on individual taxpayer compliance at KPP Pratama Demak. Keywords: Perception of Convenience, Perception of Benefit, Taxpayer Awareness, Satisfaction with E-filing Use and Taxpayer Compliance

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