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Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 673 Documents
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CONSUMER BEHAVIOR IN INDUSTRIAL ERA 4.0 TO AVOID MARKET FAILURE TITI RAHMAWATI; NUR AISYAH
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.871

Abstract

Local governments should make policies related to market implementation that are closely related to economic aspects by focused on the orientation and behavior of consumer shopping in the industrial era 4.0. The style of shopping in the future in the era of industrial revolution 4.0 should be able to combine the style of online shop and physical shop. Both are complementary rather than replacing with regard to the concept of consumer satisfaction. This research aims to find out how much influence income redistribution, servicescape, festivalscape and experienscape have on efforts to prevent market failure. Research method with Kuantitative approach. The research sample of 200 traders in the Islamic market center Saporete Brebes obtained using Proportionate Stratified Random Sampling. The results showed that there was a weak and insignificant influence on efforts to avoid the failure of the Saporete Islamic Sunday Market Center Brebes Based on the results of multiple linear regression tests on servicescapes, experienscapes, festivalscapes and income redistribution together.
PENINGKATAN DAYA SAING DAN PANGSA PASAR DALAM BISNIS OTOMOTIF MELALUI BRAND DAN PERSONAL INVOLVEMENT NUNO SUTRISNO; EMIR KHARISMAR
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.873

Abstract

The purpose of this study was to determine the effect of Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image on Brand Equity at PT. SGMW Motor Indonesia in DKI Jakarta. The research method used in this research is through a survey. The data analysis was done quantitatively and used a causal research design. The sampling method used in this study is to use Non-Probability Sampling with purposive sampling technique. All sample data obtained by distributing questionnaires totaled 121 respondents and will be processed using SPSS 25 software. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image have an influence on Brand Equity. This research is expected to provide input or suggestions to automotive companies, especially PT. SGMW Motor Indonesia or Wuling Motor which is the object of this research, is to be able to increase its competitiveness and market share in the automotive industry in Indonesia.
PENDEKATAN PSIKOLOGIS DALAM MENDAPATKAN KEPERCAYAAN KONSUMEN DARI KEGAGALAN PELAYANAN WAODE MARATUN SHALEHA; AL ASY ARI ADNAN HAKIM; SELVI DILIYANTI RIZKI
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.887

Abstract

The purpose of this study was to determine the effect of Value Co-cration on Perceived Justice, to determine the effect of Service Recovery on Perceived Justice, to determine the effect of Perceived Justice on Emotions and to determine the effect of Emotions on Repurchase Intentios. The sampling technique in this research is judgmental sample. This research was conducted for three months by distributing questionnaires via google form. The number of samples in this study were 300 respondents. The analytical tool used is SEM (Structural Equation Modeling). The results of this study are Utilitarian Value has a positive effect on Perceived Justice. Hedonic value has a negative effect on perceived justice, Making an Apology has a positive influence on perceived justice, Problem Solving has a positive influence on perceived justice, Being Courteous has a positive influence on perceived justice, Providing an explanation has a positive influence on perceived justice, Prompt Handling has Positive influence on the variable Perceived Justice, Perceived Justice has a negative effect on Negative Emotion, Perceived justice has a positive effect on positive emotions, Negative Emotion has a positive effect on Repurchase Intention and Positive Emotion has a positive effect on Repurchase Intention.
MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.897

Abstract

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.
BRAND EXPERIENCE UNTUK MEMPREDIKSI BRAND ATTITUDE PADA KONSUMEN SPORTING BRAND JONATHAN WILSON CHANDRA; KENI KENI
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.902

Abstract

The purpose of this research is to examine whether 1a) sensory brand experience, 1b) affective brand experience, and 1c) behavioral brand experience can predict behavioral brand attitude. 2a) sensory brand experience, 2b) affective brand experience, and 2c) behavioral brand experience can predict cognitive brand attitude. 3a) sensory brand experience, 3b) affective brand experience, and 3c) behavioral brand experience can predict affective brand attitude. Sample was selected using convenience sampling method and data were collected using online questionnaire. In total 260 participants responded the survey. The result of this study indicate that sensory brand experience can’t predict positively behavioral brand attitude. Affective brand experience can predict positively behavioral brand attitude. Behavioral brand experience can predict positively behavioral brand attitude. Sensory brand experience can predict positively cognitive brand attitude. Affective brand experience can predict positively cognitive brand attitude. Behavioral brand experience can predict positively cognitive brand attitude. Sensory brand experience can’t predict positively affective brand attitude. Affective brand experience can predict positively affective brand attitude. Behavioral brand experience can predict positively affective brand attitude.
IMPACT COVID-19 TERHADAP RENTABILITAS BANK PERKREDITAN RAKYAT KONVENSIONAL DI KABUPATEN SUKOHARJO POERNANINGRUM SEKAR WARDHANI; ISMUNAWAN ISMUNAWAN
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.927

Abstract

The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio. on Assets) as the dependent variable on conventional rural banks in Sukoharjo district. The study population was 16 BPR registered with the Financial Services Authority. From this population, 12 samples were taken that met the criteria of the purposive sampling technique. The object of research is the BPR quarterly financial reports for 2019-2020, which consist of 4 quarters in 2019 and 3 quarters in 2020. Data collection techniques use indirect observation, which is to collect financial report data through the official website www.ojk.go.id. Quantitative methods with secondary data are the methods used in research. Data analysis used multiple linear regression with SPSS 19 application. This study resulted that the NPL, LDR, and NIM variables partially did not have a significant effect on ROA, while BOPO partially had a significant effect on ROA. However, if simultaneously the four independent variables have a significant effect on ROA.
SISTEM INFORMASI AKUNTANSI PADA KINERJA USAHA KECIL MENENGAH NANIK ERMAWATI; NURUL RIZKA ARUMSARI
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.973

Abstract

The performance of Small and Medium Enterprises (UKM) is the overall success achieved by SMEs, which can be seen from the increase in sales, increase in profit, increase in working capital, and increase in operating profit. It is so important the performance of UKM for the survival of UKM. Therefore, this study examines the performance of SMEs in Kudus Regency with the research population being all SMEs in Kudus Regency. The sampling technique used in this study was purposive sampling technique with a total sample of 94 respondents who can be processed. The data analysis technique used is multiple regression analysis techniques. The results showed that: 1). Understanding of accounting information, application of information systems, entrepreneurial skills do not affect the performance of SMEs, 2). Accounting knowledge has a positive effect on the performance of SMEs.
FLIGHT CREW FATIGUE AND THE EFFECT ON AIRLINE BUSINESS MOHD RIZAL PALIL; LOKHMAN HAKIM OSMAN; MARA RIDHUAN CHE ABDUL RAHMAN; MOHD HELMI ALI; EZAD AZRAI JAMSARI; MAHATHIR AHMAD; NURUL AISHAH BINTI KHAIRUDDIN; NUR AAINA AQILAH BINTI JAMALUDDIN; IBNOR AZLI IBRAHIM; IDA SURIYA ISMAIL
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.1028

Abstract

The paper discusses previous studies on the effect of fatigue among flight crews and their effect on airline businesses. Fatigue is a major concern in flight operations as many reports were issued on this problem among flight crew. The long flight duration requires them to travel several time zones, which leads to fatigue. Furthermore, the change of time zones could also lead to the occurrence of jet lag and subsequently causes fatigue too. Fatigue can occur during and after the travelling period, and it takes a while to recover from it. This study aims to observe the effects of fatigue experienced by flight crew. The results show that fatigue causes many health problems such as an increase in cancer risk, depression, mental illness and miscarriage. Additionally, fatigue reduces one's work productivity as working in a tired state reduces work performance. Furthermore, fatigue also leads to other problems such as anger, anxiety, stress and job dissatisfaction. With the studies conducted on the issue of fatigue, airlines should take appropriate actions to minimise or solve the problem to ensure that fatigue problem will not affect flight crew performance and the airline business.
Faktor Pendukung Penyajian Kembali Laporan Keuangan Elfina Sambuaga; Chelsea Chen; Kristina Fransiska; Jeanette Yovanka
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.806

Abstract

The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristic towards the length of financial restatements. The population analyzed in this study involves companies listed in Indonesia Stock Exchange during 2016 to 2018. Purposive sampling technique is employed in this research, which results to the total of 153 observations. Multiple regression analysis identifies that audit quality, audit report lag, and audit committee characteristic as statistically significant in explaining the length of financial restatements. Audit committee characteristic and audit report lag compress the length of financial restatements, while audit quality extends the length of financial restatements.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.

Page 51 of 68 | Total Record : 673

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