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TECHNOBIZ : International Journal of Business
Published by Universitas Teknokrat Indonesia
ISSN : -     EISSN : 26553457     DOI : -
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
TECHNOBIZ : International Journal of Business merupakan jurnal yang memuat artikel dan kajian ilmiah dalam bidang ekonomi dan bisnis secara umum seperti ekonomi publik dan moneter, ekonomi keuangan daerah, ekonomi lingkungan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen sumber daya manusia, akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, akuntansi perilaku, auditing, akuntansi syariah, akuntansi pendidikan, sistem informasi akuntansi, akuntansi lingkungan, corporate social responsibility, akuntansi perbankan, pasar modal dan good corporate governance.
Arjuna Subject : -
Articles 98 Documents
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APAKAH MOTIVASI MEMEDIASI HUBUNGAN ANTARA REMUNERASI DAN KINERJA DOSEN? Toni nurhadianto; ulfah tika Saputri; fitri Agustina
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2741

Abstract

AbstractThis study aims to examine the remuneration and motivation that affect the performance of lecturers. Remuneration is an independent variable, motivation is an intervening variable and lecturer performance is a dependent variable. The data were analyzed using the Structural Equation Model (SEM) with Smart PLS software. The sampling method used is the purposive sampling method. The data used are primary data, which is in the form of respondents' perceptions of variables using questionnaires. To prove the hypothesis is done by testing validity and reliability. The results showed that Remuneration had a positive effect on lecturer performance, remuneration had a positive effect on lecturer motivation while motivation as a mediating variable had no effect on lecturer performance. Keywords: Remuneration, Motivation, and Lecturer Performance
THE EFFECT OF COMPENSATION, WORK LIFE BALANCE, AND WORK ENVIRONMENT ON EMPLOYEE WORK LOYALTY IN TELECOMMUNICATIONCOMPANIES IN BANDAR LAMPUNG Feditya Irsya Alpanda; Defia Riski Anggarini; Almira Devita Putri
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2312

Abstract

The Covid-19 pandemic has had an impact on the business sector in Indonesia. The business sector also has an impact on telecommunications companies in Bandar Lampung which are engaged in telephone and short message services as well as internet services. This pandemic also has an impact on employees of telecommunications companies in Bandar Lampung. The impact felt by the employees themselves, such as in terms of providing compensation, regulating work life balance, and managing the work environment. This study aims to determine the effect of compensation, work life balance, and work environment simultaneously and partially on employee work loyalty at a telecommunications company in Bandar Lampung. This study uses quantitative methods with a sample of 200 respondents. Based on the test results simultaneously or partially, it is found that there is an influence that compensation, work life balance, and work environment partially affect employee work loyalty. The three variables proved to be partially influential because the value of t count > t table and significance value < 0.05. The results of this study also show that compensation, work life balance, and work environment simultaneously affect employee work loyalty because the value of f count > f table with a significance value of < 0.05.Keywords: Compensation, Work Life Balance, Work Environment, Employee Loyalty.
RISIKO KREDIT DAN PROFITABILITAS: PERAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Nindytia Puspitasari Dalimunthe; Mutiasari Nur Wulan; Nurul Husna
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2707

Abstract

This study examines the effect of credit risk towards profitability. And also, to examine whether the capital structure lower or strengthen the effect of credit risk towards profitability. This study implements quantitative analysis in order to examine the effect of credit risk towards profitability with capital structure as moderating variable. Data obtained from annual report of banking subsector from year 2010-2020. NPL, DER, and ROA used as proxies for credit risk, capital structure, and profitability. The result shows that credit risk has negative effect on profitability. It shows that higher credit risk could affect lower profitability of the banks. When Capital structure sets as moderating variable, it shows no effect on profitability. This study only examines the effect of credit risk towards profitability. Future research could use other variables to determine what variable that contributes to profitability bank should evaluate credit policy by considering the NPL ratio because higher NPL will bring to lower profitability
THE EFFECT OF FINANCIAL, NON-FINANCIAL INFORMATION, AND ECONOMIC CONDITION ON THE LEVEL PRIME SHARE MISPRICING Albert Nanda Saputra; Tri Joko Prasetyo; Dewi Sukmasari
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2900

Abstract

Amid the recovery in world economic conditions due to the Covid-19 pandemic, companies are trying to make various efforts to obtain additional capital for the company's sustainability; where one of these efforts is by conducting an Initial Public Offering. A phenomenon occurs when a company conducts an IPO, namely initial public offering mispricing, which can be detrimental to investors and the company, so research is needed on what factors can influence initial public offering mispricing. This study aims to see whether profitability, leverage, percentage of public shares, the purpose of using IPO funds, inflation, and economic growth affect the level of initial public offering mispricing. This study's secondary data is obtained from prospectus reports for IPO companies on the Indonesia Stock Exchange (IDX) for 2010-2021. The analysis technique used in this study is descriptive statistics, classical assumption testing, and multiple linear regression, with the analytical tool used as SPSS 26. The results show that profitability, leverage, percentage of public shares, and inflation significantly affect the level of initial public offering mispricing. At the same time, the purpose of using IPO funds and economic growth had little effect on the level of initial public offering mispricing.
PENGARUH STANDAR AKUNTANSI PEMERINTAH, SISTEM INFORMASI AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG PROVINSI LAMPUNG Anwar, Amelia; Juryani, Septi
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.3191

Abstract

The purpose of this study is to determine how much influence government accounting standards, accounting information systems, and the quality of financial statements have on performance accountability at the Public Works and Spatial Planning Office of Lampung Province. In this study using a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 44 respondents using the Non probability sampling method. The source of data in this study is primary data obtained using questionnaires which are then processed with multiple linear analysis tests using SPSS version 21. The results of this study show that Government Accounting Standards, Accounting Information Systems and Financial Statement Quality have a positive and significant effect simultaneously on the Performance Accountability of the Public Works and Spatial Planning Office of Lampung Province. Keywords: government accounting standards, accounting information systems, quality of financial statements, performance accountability
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA ALFAMART BANDAR LAMPUNG Mastura, Putri; Rahayu, Ni Putu Widhia
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.2898

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak harga dan kualitas pelayanan terhadap kepuasan konsumen di Alfamart Bandar Lampung. Populasi penelitian ini terdiri dari pelanggan Alfamart di Bandar Lampung. Sampel penelitian diambil menggunakan metode probability sampling dengan menerapkan rumus Slovin, yang menghasilkan sampel sebanyak 100 responden. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer yang dikumpulkan melalui penyebaran kuesioner secara online. Analisis regresi berganda dan korelasi dilakukan menggunakan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa menurut uji t, baik harga maupun kualitas pelayanan memiliki pengaruh positif dan signifikan terhadap kepuasan konsumen di Alfamart Bandar Lampung. Temuan serupa juga terlihat dalam uji F, yang menunjukkan bahwa harga dan kualitas pelayanan secara bersama-sama berpengaruh terhadap kepuasan konsumen di Alfamart Bandar Lampung.
ANALISIS PERAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS ( STUDI KASUS PADA PT HARAPAN PANCA SUKMA ) Oktaria, Eka Travilta; Astuti, Dwi; Sari, Pipit Novila
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.3347

Abstract

This study aims to determine the role of internal audit on internal control of cash receipts at PT Harapan Pamca Sukma whether it is running well. The type of research method used is descriptive qualitative research method. Cash is the most liquid current asset and cash plays an important role in influencing the smooth operation of the company. Efforts to improve cash control in the company are through the implementation of internal audits of cash, which will support the effectiveness of internal cash control. Based on the research results obtained from PT Harapan Panca Sukma, it can be seen that the role of internal audit on internal control of cash receipts at PT Harapan Panca Sukma has been carried out in accordance with the COSO method procedure, where all existing components have been implemented properly and adequately. So far, the auditors at PT Harapan Panca Sukma have carried out their duties and responsibilities properly in accordance with the policies that have been determined.
Financial Service Company Fair Valuation by Using the Excess Return Model, Case Study of PT. BPR Fajar Warapastika Nugok, M. Dye Ralang; Soekarno, Subiakto
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.3195

Abstract

In the evolving financial landscape of Indonesia, the consolidation of rural banks has been identified as a potentially significant trend. Given the escalating consolidation trend among rural banks in Indonesia, accurate company valuation has become crucial in enabling strategic decision-making, particularly in potential shareholder exit activities or divestment. The objective is to assess the fair valuation of PT. BPR Fajar Warapastika, a rural bank located in Lampung, by using an Excess Return Model. The Excess Return Model, chosen for its robust evaluation of intrinsic company value, takes into account the cost of equity, expected return on equity, and book value of equity. This comprehensive analysis is augmented by an assessment of significant financial ratios, including Capital Adequacy Ratio, Non-Performing Loan, Return on Asset, Operating Expense to Operating Revenue, Loan to Deposit Ratio, and Cash Ratio. This approach offers a holistic insight into the company's financial health and performance.
PENGARUH BOARD DIVERSITY TERHADAP PENGUNGKAPAN EMISI KARBON: STUDI PADA PERUSAHAAN PERHOTELAN DI INDONESIA Firza, Edy; Oktarini, Kurnia Widya; Febrianti, Devi
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.3418

Abstract

Penelitian ini dilakukan untuk menguji pengaruh board diversity terhadap pengungkapan emisi karbon. Tujuan penelitian adalah menganalisis pengaruh board diversity (yang diproyeksikan dengan gender, usia, kebangsaan, pendidikan dan masa kerja) terhadap pengungkapan emisi karbon. Total sampel penelitian ini adalah 25 perusahaan sub-sektor perhotelan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020- 2022. Analisis data menggunakan regresi linier berganda. Uji hipotesis menggunakan koefisien determinasi (R2) uji statistik F dan uji statistik t. Hasil pengujian menunjukkan nilai R2 sebesar 10 % . Hasil Uji F menyatakan bahwa diversitas dewan direksi tidak bepengaruh terhadap pengungkapan emisi karbon. Hasil uji t menunjukkan bahwa jenis kelamin dan latar belakang pendidikan direksi berpengaruh terhadap pengungkapan emisi karbon, sedangkan usia anggota direksi, kebangsaan serta masa kerja dewan direksi tidak berpengaruh terhadap pengungkapan emisi karbon. Kata kunci: Diversitas dewan direksi, pengungkapan emisi karbon
Strategi Keuangan, Ketahanan Keuangan dan Inovasi Model Bisnis UMKM Keberlanjutan Usmayanti, Vivi; Fahdillah, Yosi; Utami, Febby Nanda
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.3349

Abstract

Penelitian ini menginvestigasi dampak COVID-19 pada keberlanjutan bisnis UMKM, dengan mengukur strategi keuangan dan ketahanan keuangan yang dimiliki oleh UMKM. Survei dilaksanakan dengan metode online melalui pengisian google form, dan terdapat 148 responden untuk diuji dalam penelitian ini. Hasil dari penelitian ini menunjukkan bahwa strategi keuangan berpengaruh positif terhadap ketahanan keuangan, dan lebih lanjut, ketahanan keuangan pada inovasi bisnis. Disisi lain, strategi keuangan tidak berpengaruh signifikan terhadap inovasi bisnis. Implikasi dari penelitian ini adalah dibutuhkan ketahanan keuangan pada UMKM, untuk terus meningkatkan inovasi bisnis keberlanjutan.Kata kunci: Strategi Keuangan, Ketahanan Keuangan, Inovasi Bisnis, UMKM. 

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