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Contact Name
Ahmad Zaki
Contact Email
ahmadzaki@wiraraja.ac.id
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+6287850346467
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feb@wiraraja.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
Jawa timur
INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 7 No 2 (2017): Performance : Jurnal Bisnis " : 6 Documents clear
ANALISIS KINERJAKEUANGAN PERBANKAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING Diyah Santi Hariyani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.657 KB) | DOI: 10.24929/feb.v7i1.402

Abstract

Purpose this study analyze Financial Performance to firm value with ROA as intervening variable. Quantitative research, with purposive sampling method of banking companies listed on the BEI 2012-2014, which meets the criteria has been selected as a sample of 11 companies. To analyze data by Least Square (PLS) approach. Hypothesis testing in this study using path analysis and sobel test. Results of this research: CAR, NPL, NIM, LDR and BOPO have a significant effect on ROA. CAR, LDR and ROA have a significant positive effect on firm value. NPL, NIM, BOPO have no effect on company value. And ROA is variable able to mediate the influence of CAR, NPL, NIM, LDR and BOPO to firm value.
STUDI EMPIRIS PERILAKU KEPATUHAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PARATAMA PAMEKASAN) Astri Furqani; Norsain Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.982 KB) | DOI: 10.24929/feb.v7i1.404

Abstract

Tax compliance issue is a classic problem encountered in almost all the countriesthat apply the taxation system. Ongoing reforms in government taxation which includesthe formulation and manufacture of legislation and improvement of tax administrationthat facilitate services for the taxpayer. The question, after all this time self-assessmentsystem is running, why the level of compliance has not yet reached the optimum level?What drives someone to be obedient and disobedient?This study using convenience sampling method with a sample of 225 respondentsindividual taxpayer listed on STO Pamekasan.The results showed there are significant variable level of education and incomelevel of the Compliance Tax. SPSS test results, that after the simultaneous analysis ofindependent variables significantly influence the dependent variable at the level of 5%(0.05). R Square = 0.154 showed 15% variation Tax Compliance influenced by educationlevel variables and variable rate income and the rest influenced by other factors notknown to include error. With a significance level of 5%, the variable X whichsignificantly affect the Y variable is the variable X1 only to Education for sign value<0.05 while the variable rate income> 0.05
PENGARUH MODAL INTELEKTUAL TERDAHAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Mohammad Herli; Hafidhah Hafidhah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.509 KB) | DOI: 10.24929/feb.v7i1.405

Abstract

This research is expected to be a reference for readers, especially corporate managementto pay attention to intellectual capital in encouraging the increase of company value. Thesample of this study consists of companies incorporated in LQ 45, the data collected andthen analyzed using regression and then the researchers do intrepretasi on the resultingoutput. The results showed that, intellectual capital affect the value of the company, thisis evidenced by the resulting significant value of 0.000 smaller than alpha 0.05. Theinfluence of intellectual capital in lifting company value indicates that companymanagement should pay attention to the management of intellectual capital within thecompany. Meanwhile, profitability variable which is the moderation variable in thisresearch also proves that the variable is able to moderate the relationship betweenintellectual capital and firm value.
PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP SIKAP ETIS AUDITOR PEMERINTAH KABUPATEN SE MADURA Nurul Fitriani; Suryani Dwi Kuswardhini; Mohammad Herli
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.882 KB) | DOI: 10.24929/feb.v7i1.406

Abstract

Ethical attitude is attitude and behavior which accordance with social normsgenerally accepted in connection with the actions that beneficial and harmful. This studyexamines the affect of Sprititual Quotient and Intellectual Quotient toward EthicalAttitude Government auditors in Madura. This study conduced to Government auditorswhich worked in MaduraInspectorates by surfeited sampling method and obtained 78sample auditors. Examination technique that used in this study is linear regressionexamination. The result indicates that Sprititual Quotient and Intellectual Quotientsimultaneously have affect to Ethical attitude with signification 0,000. Partially,Sprititual Quotient has significance affect to Ethical attitude with signification 0,020, andIntellectual Quotient has significance affect to Ethical attitude with signification 0,000.
AKTIVITAS PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PERUSAHAAN MELAKUKAN PEMECAHAN SAHAM DAN PENGGABUNGAN SAHAM DI BURSA EFEK INDONESIA TAHUN 2014-2016 (Studi Komparatif Pada Harga, Likuiditas, Volume dan Frekuensi Perdagangan Saham) Mohammad Jusuf Supriadi; Amirul Fathoni; Very Andrianingsih
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.171 KB) | DOI: 10.24929/feb.v7i1.407

Abstract

This research uses 11 day observation method 5 days before stock split / reversesplit, 1 day as observation method, and 5 days after stock split / reverse split event. Dataanalysis method used is paired sample different test. After testing the normality there are2 tests that is different test method wilcoxon signed rank test to test stock trading activityon companies doing stock split action and test method different paired sample t-test totest stock trading activity in company doing reverse split. showed no price difference,liquidity, volume and frequency of shares for companies doing reverse split action. Thisshows that stock split action does have a positive signal to attract investors, while StockLikuidity (stock split) and reverse split action are not.
KOMUNIKASI, MOTIVASI, DISIPLIN DAN KINERJA KARYAWAN UNIVERSITAS SWASTA DI MADURA Sayyida Sayyida; Alwiyah Alwiyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.395 KB) | DOI: 10.24929/feb.v7i1.408

Abstract

Good employee performance is the expectation of Wiraraja University Sumenep.Many factors that affect the performance of employees such as communication,motivation, and discipline. This study aims to analyze the influence of communication(vertical and horizontal), motivation (financial and nonfinancial) and work discipline ofemployee performance at Wiraraja University. Wiraraja University has 99 administrativeemployees. Data obtained through a questionnaire distributed to University employees. Avalid questionnaire that can be analyzed a number of 55 questionnaires. Validity andreliability tests are used to ensure that the data obtained come from a valid and reliablequestionnaire. Descriptive analysis is used to give an overview of the data. Correlationanalysis followed by logistic regression analysis to model the influence ofcommunication, motivation and work discipline on employee performance. The results ofthis study indicate that only financial motivations that affect to performance. Althoughdescriptive overview of data shows that the majority of employees have goodcommunication skills, good motivation and good performance but only financialmotivation that have significantly affect to the performance of employees at WirarajaUniversity. This results is expected to be the foundations of making policies leadership inWiraraja University that related with employee performance.

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