Organum: Jurnal Saintifik Manajemen dan Akuntansi
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
Articles
80 Documents
<![CDATA[Tingkat Kemudahan dan Manfaat pada Penggunaan Layanan Go-Pay bagi Minat Pengguna di Indonesia ]]>
<![CDATA[Friti Anifa]]>;
<![CDATA[Anisa Anisa]]>;
<![CDATA[Nailatul Fadhila]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 1 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i1.75
<![CDATA[The development of financial technology in Indonesia is followed by innovation, namely, the presence of E-Money. Go-Pay is a form of E-Money in Indonesia which is a mobile payment service found on the Go-Jek platform. This study provided a summary graphic representation of the theory-consistent evidence about the causes and effects of user interests of Go-Pay system in Indonesia. Some of the conveniences and benefits obtained from services such as top-up, payments, and fund transfers. The method used in this study is the type of library research. Data collection techniques used are qualitative data collection using existing data sources, that is, using data reduction to then concludes with logic, aesthetics, and ethics. Based on research that had been done, it could be concluded that the conveniences and benefits felt by consumers significantly affected their demand for using Go-Pay services. The implications of this research for science are as consideration for Go-Jek companies to increase the conveniences and benefits in Go-Pay payments, which implies increasing Go-Jek demand.]]>
<![CDATA[Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan ]]>
<![CDATA[Novi Yanti]]>;
<![CDATA[Sarwani Sarwani]]>;
<![CDATA[Novika Rosari]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.129
<![CDATA[Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest. ]]>
<![CDATA[Dampak Profitabilitas sebagai Intervening pada Kepemilikan Institusional terhadap Kualitas Laba ]]>
<![CDATA[Supami Wahyu Setiyowati]]>;
<![CDATA[Mochamad Fariz Irianto]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.85
<![CDATA[Earnings quality refers to reported earnings to predict a firm’s future earnings, which is essential for the investor’s decision-making to understand its financial health. The purpose of this study was to determine the impact of profitability as an intervening variable between institutional ownership to earnings quality. This study's population was manufacturing companies in the consumer goods industry listed on the IDX for the 2017-2019 period. The sampling method is based on criteria. The samples in this study were 15 issuers. Data analysis techniques using Smart Pls. The results showed that institutional ownership affected earnings quality. Profitability was not proven as an intervening variable on the relationship between institutional ownership and earnings quality. This finding implied that institutions that had share ownership in the company increased their supervision to reduce the manager's opportunistic behaviour.]]>
<![CDATA[Analisis SWOT terhadap Strategi Penjualan Smartphone Xiaomi dan Vivo ]]>
<![CDATA[Eriana Afnan]]>;
<![CDATA[Sam'un Jaja Raharja]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 1 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i1.78
<![CDATA[The growth of smartphone users every year continues to grow and is a necessity for its users. Every smartphone company competes for generous consumers and competes to provide the technology and features needed by its users. This research was conducted to see a SWOT analysis of sales strategies on Xiaomi smartphones and Vivo smartphones in terms of differentiation strategy, focus strategy, cost leadership strategy. This study uses a digital use database to find articles relevant to the SWOT analysis of sales strategies on Xiaomi smartphones and Vivo smartphones. This type of research used in this research is descriptive analysis with a qualitative approach. The analysis method used is the SWOT analysis and Porter's Generic Strategy. The results showed that in total, this smartphone company had implemented the generic porter strategy well. However, the Vivo company's focus strategy is only applied so that the Vivo company can focus on marketing efforts on one or two market segments and create a marketing mix that is specific to that market so that the company can find better market needs.]]>
<![CDATA[Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil ]]>
<![CDATA[Ananto Prabowo]]>;
<![CDATA[Indah Sari Pangestu]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.133
<![CDATA[Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports. The level of leverage and corporate governance have the ability to influence the degree of earnings management implementation. This research has an objective to examine the leverage and corporate governance mechanisms influence on real earnings management. This research population is included in 50 companies with the best corporate governance implementation in Indonesia for the period of 2012-2018. By using the purposive sampling method, 126 observations fit the sample criteria. This research uses a quantitative approach and secondary data with a random effects’ regression model. This research shows leverage and corporate governance mechanisms, when combined, affect real earnings management. This research's supplementary results show that leverage cannot limit real earnings management practice and consecutively on corporate governance mechanism. Independent board of commissioner negatively and significantly exert influence on real earnings management, followed by the audit committee, reducing real earnings management practice. Meanwhile, institutional and managerial ownership do not present a significant merit on real earnings management. This research implicates the policy maker in justifying good corporate governance and practioners to look upon the possibility of real activities manipulation.]]>
<![CDATA[Analisis Kinerja Keuangan Digital Startups Sebelum dan Sesudah Initial Public Offering di Bursa Efek Indonesia pada Tahun 2017 dan 2018 ]]>
<![CDATA[Rafa Dwisono]]>;
<![CDATA[Nenden Kostini]]>;
<![CDATA[Mas Rasmini]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.115
<![CDATA[The objective of this research is to analyze the differences of financial performance before and after Initial Public Offering digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample of this research is all of digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample is 5 digital startups. This research used Paired Sample t-test and Wilcoxon Sign test as the data analysis. The finding indicated financial performance which calculated by debt to asset ratio was significant difference on digital startups between before and after Initial Public Offering. The result of this research indicated that the financial performance of digital startups before and after Initial Public Offering had an insignificant difference. The financial performance of digital startups increased after Initial Public Offering.]]>
<![CDATA[Pertimbangan dan Sikap Milenial terhadap Minat Menggunakan E-Wallet: Pada Masa PSBB Pandemi Covid-19 di Kota Tangerang ]]>
<![CDATA[Humairoh Humairoh]]>;
<![CDATA[Andi Kasuma Negara]]>;
<![CDATA[Siti Asriah Immawati]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.104
<![CDATA[The government's policy to prevent or reduce the spread of the Covid-19 virus is to enforce the Large-Scale Social Restrictions (LSSR) so that transactions that previously use paper money and cash turn into digital transactions. So far, e-wallets are considered as a transaction facility that makes it easier for users. This study aims to analyze the differentiation attributes that affect millennial considerations and attitudes towards usability to intention to use e-wallets during LSSR Covid-19 on millennials in Tangerang City. The research sample was 96 respondents using purposive sampling technique, namely millennials who use e-wallets in making payments. The instrument used was a structured questionnaire with a Likert scale of 1-5, data processing using the Smart PLS program. This study's results, the intention to use e-wallet of the millennial generation, were influenced by brand image, perceived ease of use, perceived usefulness through millennial consideration, and attitudes toward usability as intervening variables with R2 adjusted 0.638. This study's results have implications for SMEs business actors to switch payment systems from cash payments to payments using e-wallets.]]>
<![CDATA[Sikap Keuangan, Kontrol Perilaku, Efikasi Diri dan Perilaku Keuangan ]]>
<![CDATA[Eka Yusnita Nila Sari]]>;
<![CDATA[A. Khoirul Anam]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.134
<![CDATA[The practice of personal financial management among young people is currently getting serious attention, including among students. The problem is based on the implementation of basic financial knowledge which is still minimal. The development of good financial behaviour in students requires special attention because aspects of financial behaviour have a significant influence on their lives after graduating. This study aims to determine the effect of financial attitudes, behavioral control, and self-efficacy on financial behaviour. The type of research carried out is quantitative with primary data through a structured questionnaire. The research sample was selected from one college student with a total of 75 respondents. The sampling technique was purposive sampling on active status students and had completed the Financial Management course. This research is based on The Theory of Planned Behaviour (TPB). The results revealed that financial attitudes and self-efficacy affected financial behaviour, while behavioral control did not affect financial behaviour. Good financial behaviour helps improve financial well-being where positive financial behaviour is associated with positive life outcomes]]>
<![CDATA[Penggunaan Media Film sebagai Sarana Pembelajaran Etika Akuntan: Implementasi pada Mata Kuliah Audit ]]>
<![CDATA[Padma Adriana Sari]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Rosy Aprieza Puspita Zandra]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.105
<![CDATA[Teaching ethics to accounting students is a challenge for lecturers. Lack of knowledge on how to teach ethics and limited references to ethics teaching materials are examples of obstacles to teaching ethics. The film has been an exciting learning resource in accounting courses, which is a fun way to learn and full of value. This study is a preexperimental study to determine the effectiveness of using film media to convey ethical material to students majoring in Accounting, Politeknik Negeri Malang. The method used in this study is descriptive qualitative. Based on the results of this experiment, 32 students stated that there were moral values that were learned from watching films. In contrast, 17 people indicated that they had learned other things such as cases of economic crisis and the application of the material in class to real life. Based on these results, films could be used as an alternative to teaching ethics to accounting students. This study offered a reference for accounting lecturers the ways to use film in accounting classes and samples of discussion and assignments in using film as a teaching resource. The result of this study could be a reference in renewing the curriculum to insert film as a learning resource, also to consider other learning resources.]]>
<![CDATA[The Role of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks ]]>
<![CDATA[Fenty Fauziah]]>;
<![CDATA[Rafiqoh Rafiqoh]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.110
<![CDATA[The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value. This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.]]>
