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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 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
PROFITABILITAS SEBAGAI INTERVENING TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Jasa Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2016-2018) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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Purpose of this study was to analyze the effect of Independent Commissioner Board Proportion, Institutional Ownership, Company Size on Tax Avoidance through Profitability. The research object of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016-2018, the sampling system uses a purposive sampling method. The number of samples of 45 companies that meet the criteria.Research variable; The proportion of the Independent Board of Commissioners, Institutional Ownership, and Company Size as independent variables, Profitability being the mediating variable, while Tax Avoidance as the dependent variable. Data analysis using hypothesis test (t-test), path analysis.The results of the research by the board of commissioners, institutional ownership and firm size have an effect on profitability. The board of commissioners, company size and profitability have an effect on tax avoidance, while institutional ownership has no effect.Direct effect of the board of commissioners on tax avoidance is 0.188 while the indirect effect is -1,90 through profitability, so the total effect is -1,71. Institutional ownership has a direct effect of 1.797 while the indirect effect is -2.255 so that the total influence is -0.258. Company size has a direct effect of -0.407 while the indirect effect is 0.341, so the total effect is - 0.065. Keywords: Independent Commissioner Board Proportion, Institutional Ownership, Company Size, Profitability and Tax Avoidance.
ANALISIS PENGEMBANGAN SUMBER DAYA MANUSIA PEMERINTAH KOTA MAGELANG GUNA PENINGKATAN PELAYANAN PUBLIK Ariyanti, Nadya Wahyu; Ratnawati, Shinta
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 describe the development of human resources in the City Government of Magelang in order to improve better public services. This research uses qualitative methods with data collection techniques such as interviews, observation, and documentation. The results of this study indicate that the Development of Government Apparatus resources in the Government of Magelang City in order to improve good public services for the community through education and training activities has been carried out continuously and has been adjusted to the needs of work in accordance with their respective levels. Magelang City Government uses the on the job method in developing its human resources. Education and training that is often held by the City Government of Magelang are basic education and training for CPNS and in-service education and training for employees consisting of leadership, functional and technical education and training. Keyword: development, education and training, public service.
PENGELOLAAN PENANGANAN ABSENSI KARYAWAN POLITEKNIK LP3I JAKARTA KAMPUS JAKARTA TIMUR Kartini, Iis; Yayandi, Muhamad
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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This  research  was  conducted  to  find  out  the  Procedure  for  Handling  Employee Attendance at the LP3I Polytechnic Jakarta, East Jakarta Campus, the Procedure for Handling Attendance for Employees was carried out by browsing the HRIS LP3I website, logging in, filling in the absences, logging out, absent automatically recorded on the website, HRD Polytechnic LP3I Jakarta Kramat Campus sent recapitulation to HRD Polytechnic LP3I Jakarta East Jakarta Campus, HRD Polytechnic LP3I Jakarta East Jakarta Campus recapitulates for internal records, HRD signs the recapitulation and reports it to the finance division. The purpose of this study was to determine the constraints and alternative solutions in  problem  solving.  Data collection techniques through observation, namely observing directly the object under study. As for the obstacles that occur in the Procedure for Handling Employee Attendance at the LP3I Polytechnic, East Jakarta, errors often occur on the website, require internet, and how to use the website is less effective. Solutions that are made while still not effective. Keywords: Procedure, Handling, Attendance, Employee
PENGARUH PENGEMBANGAN POLA PIKIR MASYARAKAT SEBAGAI UPAYA OPTIMALISASI PEMANFAATAN POTENSI LOKAL UNTUK MENINGKATKAN EKONOMI PADA USAHA KECIL DI DESA GAMBIRAN KECAMATAN PAMOTAN Nurhidayati, Anik; Rikah, Rikah
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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The Influence of Community Mindset Development as an Effort to Optimize the Utilization of Local Potential to Improve the Economy of Small Businesses in Gambiran Village, Pamotan District, while the expected objectives in this study are to analyze and dissect the allocation of economic resources through local potential with local potential in the rural area of Gambiran Village, Rembang Regency. Development that involves local resources and can be enjoyed by local communities is a measure of the success of a locally based economy. The increasing local-based economy does not make local residents merely spectators and observers outside the system, but involves them in the development of the economy itself. This local potential will open up local people's access to technology, markets, knowledge, capital, better management, as well as wider business relationships. Local potential in rural communities is very interesting to study where the majority of business managers are housewives whose knowledge and abilities are limited but can also contribute to the family's economic growth. Keywords: gender integration, local potential, economic improvement
PENGARUH PROFITABILITAS SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN Kurniasari, Erni; Listiawati, Listiawati; Siswandi, Siswandi
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 research aims to determine the influence of Profitability and Solvency on Dividend Policy partially and simultaneously. The population in this study were food and beverage sub sector manufacturing companies listed on the Indonesian Exchange during the period 2014-2018 and the sample used were seven companies based on the purposive sampling method. The results of the research show partially that Profitability has a significant effect on Dividend Policy as evidence by t-count of 3,842 greater than t-table of 2,035 and a significance value of 0,01 less than 0,05 while Solvency has no significant effect on Dividend Policy as evidence by t-count of -0.234 is greater than t-table of -2,035 and a significance value of 0,817 is greater than 0,05. Simultaneously Profitability and Solvency affect the dividend policy with the effect of 31,6% while 68,4% is influenced by other variables not examined. Keywords : Profitability, Solvency, Dividend Policy
PENGARUH KETERAMPILAN DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN PADA NADIRA HIJAB DI KABUPATEN BEKASI Riani, Lince Fadhilah; Sutrisno, Niantoro
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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This study aimed to determine the effect of the independent variable on the dependent variable, namely Skills and Work Ability on employee performance at Nadira Hijab, a Muslim clothing SME company located in Bekasi Regency. The number of respondents who are used as research objects is 36 people, this number is the total population as well as the sample or saturated sample. The data analysis method used in this research is descriptive analysis with a quantitative approach through classical assumption test and multiple linear regression analysis. The results showed that: (1) There is a partial effect of Skills (X1) on Employee Performance (Y) on Nadira Hijab in Bekasi Regency. (2) There is a partial effect of Work Ability (X2) on Employee Performance (Y) on Nadira Hijab in Bekasi Regency. (3) There is a simultaneous influence of Skills (X1) and Workability (X2) on Employee Performance (Y) at Nadira Hijab in Bekasi Regency. Keyword: Skill, Work Ability, Employee Performance
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 GAYA HIDUP, LABEL HALAL DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK SOPHIE PARIS PADA MEMBER JARINGAN BISNIS CENTER SUGENG BUDHI HANDOYO AREA CILACAP Jayanti, Esih; Fatmawati, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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This study aims to: Lifestyle, Halal Labels and Prices on Purchasing Decisions of Sophie Paris Cosmetics for Sophie Paris members of the Sugeng Budhi Handoyo Business Center network in the Cilacap area. The population in this study was all Sophie Paris Leader rank members in the Cilacap area who consumed Sophie Paris cosmetics. The method used in this research is quantitative methods. The sample used in this study was 50 people. The data collection technique in this research is a questionnaire, data processing using SPSS for windows version 24.0. The results showed that: there was no influence of Lifestyle on the Purchase Decision of Sophie Paris cosmetics on the members of the Sugeng Budhi Handoyo Business Center network in the Cilacap area, there was a positive effect of the Halal Label on the Purchase Decision of Sophie Paris cosmetics in the Sugeng Budhi Handoyo Business Center network in the Cilacap area, there was no The influence of Price on the Purchase Decision of Sophie Paris cosmetics in the Sugeng Budhi Handoyo Business Center network in the Cilacap area, there is a simultaneous influence of Lifestyle, Halal Label and Price, on the Purchase Decision of Sophie Paris cosmetics on members of the Sugeng Budhi Handoyo Cilacap Business Center network. Keyword: Lifestyle, Halal Label, Price, Purchase Decision.
KUALITAS PELAYANAN DAN FASILITAS FISIK TERHADAP KEPUASAN PESERTA DIDIK (STUDI PADA LP3I COLLEGE PURWAKARTA) Natalia, Inpresta; Nurhayati, Nurhayati; Apria, Eka
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 service quality and physical facilities on student statisfaction in educational institutions LP3I College Purwakarta. The research method used is a survey method with descriptive reserach type. This is research was conducted in the city of purwakarta, this study uses primary data, by distributing questionnaries directly to the parties related to the reserach used. Sampling technique in research using Accidental Sampling method with number of samples as much as 100 respondents. The dependent variabel is student statisfaction, while the independent variabel is the quality of service and physical facilities. By using individual analysis, the result of the study conculaded that the quality of services and facilities had a positive and significant effect on student statisfaction. Based on the results of the F test. The reaults of this study indicate the quality of services and physical facilities have a positve and significant effect on student satisfaction.  Keywords : Service, facilities, student

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