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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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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 346 Documents
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PENERAPAN GOOD POLITICAL GOVERNANCE SEBAGAI UPAYA TRANSPARANSI DANA PARTAI POLITIK Evi Malia
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1319

Abstract

All Political Parties have fulfilled the Receipt and Use of Campaign Funds (LPPDK) reports, because if they are not fulfilled, they will get sanctions based on KPU Regulations. The preparation of these various reports shows that political parties are obliged to demonstrate good governance to the public, in order to form a stigma that political parties have high accountability with a high level of transparency. However, in reality this is not directly proportional to the daily governance of political parties. This study uses a qualitative research method with an interpretive approach, where data collection uses data triangulation. As for the results of the research, namely the rules that cover political parties are clear, but their application has not been implemented as the existing legal umbrella, namely law. Unlike the case with the implementation of elections related to campaign funds. Realizing good political party governance must start from the awareness of party officials to always present data and reports in a transparent manner, not only obeying during elections but continuously and continuously. Not only afraid of direct sanctions imposed by the KPU, but also pay attention to the continuity and sustainability of political parties. Going concern does not only apply to business entities, but it is also important to apply to political party organizations. Political parties are a gathering place for cadres who become and or will still be public officials who later carry out the mandate and work for the people, this is the reason for the importance of accountability and transparency for good party governance.
PENGARUH KUALITAS LAPORAN KEUANGAN DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERBANKAN GO PUBLIC DI INDONESIA Muhammad Dedat Dingkorici Akasumbawa; Slamet Haryono
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1320

Abstract

The purpose of this study is to test whether variable quality of financial statements, debt maturity and good corporate governance as moderating the quality of financial statements affect investment efficiency. This study used a panel data model with 40 banking samples going public in Indonesia in 2015-2019. The results showed that the quality of financial statements has a significant positive effect on investment efficiency. Debt maturity shows a positive influence on investment efficiency. However, good corporate governance has no effect in moderating the quality of financial statements with investment efficiency.
TINGKAT PENDAPATAN, POLA KONSUMSI, DAN POLA MENABUNG PETANI GARAM DALAM PERSONAL FINANCE Aprilina Susandini; Miftahul Jannah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1321

Abstract

Personal finance is a financial management scope was used to manage finances from respective person. A good quality of life requires a good financial and a good financial can be achieved with proper financial planning. Financial management of personal occurs for salt farmers too who have income in seasonal. This study aims to describe Salt farmers Madura income level, consumption, and savings in personal finance. This research conducted on 6 villages on Madura as Salt Island, namely Pangarengan and Ragung in Sampang City, Dasuk and Lembung in Pamekasan city, Karanganyar and Pinggirpapas in Sumenep city. 130 respondents was used on this study with purposive sampling technique and descriptive quantitative as a research method. The results show the factors such as: dry season duration, production, farmer categories, productivity levels, salt prices, profit-sharing system, and side job have effect on income levels. Furthermore, that Madura salt farmers prioritize primary consumption with simple financial management. Besides, Madura salt farm also have savings with various pattern and type. They have gold (Jewelry) investment as the main choice.
ANALISIS TERJADINYA RESTATEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dian Oktarina; Erida Herlina
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1322

Abstract

The purpose of this study is to analyze the type of restatement carried out by the company. This study uses a qualitative research design with secondary data collection methods through the Indonesia Stock Exchange website. The unit of analysis of this research is companies listed on the Indonesia Stock Exchange which restate the company's 2017-2019. The data analysis technique used in this research is descriptive-qualitative. The results showed that of the 105 data companies that did the restatement, there were 52 data companies did the restatement due to the adoption of certain PSAK and / or ISAK, 26 data of the company did the restatement because there were changes in ownership including acquisition, purchase, sale of shares, and 27 company data conducts restatement due to the correction of recording / calculation / adjustment / recognition errors. This research has a limitation that is the very high adjustment of researchers because not all companies in the financial statements published on the IDX show the reasons for the companies to do restatement. Suggestions for further researchers are advised to use data restatement in the form of quantitative data so as to minimize the researchers' adjustment.
Peran Citra Merek Dan Kepercayaan Merek Dalam Mewujudkan Loyalitas Merek Pelanggan KFC Ivana Azahra Rismadian; Nurhadi -
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1297

Abstract

Realizing brand loyalty is very important for the company so that the brand continues to be known and firmly entrenched in the minds of consumers. KFC is a well-known brand as well as a pioneer of fast food restaurants in Indonesia. This study aims to determine the effect of Brand Image and Brand Trust on Brand Loyalty. This type of research is quantitative using a data collection method with a questionnaire. The research sample was 385 respondents who made purchases at least twice in a period of one year at KFC in Surabaya who were drawn using purposive sampling technique. Information was collected using a questionnaire. The analysis technique used is Multiple Linear Regression using the SPSS 16 application. The results showed that simultaneously Brand Image and Brand Trust have a significant effect on Brand Loyalty. Partially, Brand Image and Brand Trust have a positive and significant effect on Brand Loyalty.
DETERMINASI LOYALITAS PEREMPUAN MILENIAL TERHADAP PEMBELIAN KOSMETIK HALAL Jihan Nabila Zahara
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1308

Abstract

This study aims to analyze the determination of millennial women's loyalty to the purchase of halal cosmetics. This study uses a quantitative survey approach by distributing questionnaires in the form of google form. The sampling technique used non-probability purposive sampling to collect data from a sample of 223 respondents with the criteria of millennial women born in the 1980s to 2000s, Indonesian citizens and had purchased halal cosmetics in the last 6 months. The analysis technique used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS). Based on the results of the study, it shows that of the 5 hypotheses tested, all of them are accepted, namely religiosity has a significant effect on millennial women's loyalty in purchasing halal cosmetics (H1). Then, brand image (H2), profit value (H3) and halal certification (H4) have a significant and positive effect on consumer satisfaction. The high level of satisfaction also has a positive effect on the loyalty of millennial women in buying back halal cosmetic products and recommending them to others (H5). This discovery has significant implications that can help producers and distributors develop business strategies, especially halal cosmetic products.
KEPUTUSAN PENGAMBILAN KREDIT PEMILIKAN RUMAH (KPR) PENGARUH BRAND AWARENESS, PHYSICAL EVIDENCE DAN SERVICE QUALITY PADA PT. BTN (PERSERO) Tbk Hillary Therecia; Y. Budi Hermanto; maria Widyastuti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1353

Abstract

This research aims to determine the effect of brand awareness, physical evidence and service quality on mortgage decisions at Bank BTN Branch Office Surabaya Bukit Darmo. The sampling method are purposive sampling method with sample size of 100 respondents. The results showed that: (1) there is a positive and significant impact of brand awareness on the decisions to make KPR at Bank BTN Surabaya Bukit Darmo Branch office (2) There is a positive and significant effect of physical evidence on decision to make KPR at Bank BTN Surabaya Bukit Darmo Branch Office (3) there is a positive and significant effect of service quality on the decisions to make KPR at Bank BTN Surabaya Bukit Darmo Branch Office; and the regression coefficient is 0.314. (4) The influence of brand awareness, physical evidence and service quality on mortgage decisions at Bank BTN Surabaya Bukit Darmo Branch Office (adjusted R2) is 79.7%.
KONVERGENSI IFRS DAN PELUANG PRAKTIK MANAJEMEN LABA DI INDONESIA: SEBUAH LITERATUR REVIEW Arief Hidayatullah Khamainy
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1522

Abstract

Earnings management practices result in the fact that the economic conditions in the company's financial statements are not actually presented so that the profits that are expected to provide information to support decision making are doubtful. The existence of IFRS encourages managers to perform high-quality financial reporting, resulting in high-quality earnings as well. This paper aims to analyze the opportunities for earnings management practices after IFRS convergence in Indonesia. The secondary data used in this literature study were obtained from empirical studies on the convergence of IFRS and earnings management in Indonesia. The results of the analysis show that the opportunity for earnings management practices will exist, both after the convergence of IFRS, so the importance of supervision carried out by investors to obtain reliable financial information as a basis for decision making.
ANALISIS PERAN PENDIDIKAN KEWIRAUSAHAAN DAN MEDIA SOSIAL DALAM MENUMBUHKAN MINAT WIRAUSAHA MAHASISWA PROGRAM STUDI MANAJEMEN, UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA Agus Dwi Cahya; Lisa Anis Sawitri; Kadek Isna; Yuli Endar Yani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1602

Abstract

This study aims to determine whether there is an effect of entrepreneurship education and social media on the entrepreneurial interest of students in the Management Study Program, Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta. Entrepreneurship is one of the compulsory courses for UST FE Management students. This course is expected to foster an entrepreneurial spirit in students so that students are interested in running their own business when they graduate. Meanwhile, social media provides information including about entrepreneurship which can also attract students' interest in entrepreneurship. The results of the research on the t test show that the entrepreneurial education variable (X1) has a positive and significant effect on the entrepreneurial interest variable (Y) with a value of 0.003 and the social media variable (X2) also has a significant effect on entrepreneurial interest (Y) with a value of 0.000. In the F test, entrepreneurship education and social media simultaneously affect entrepreneurial interest which is indicated by a significance value of 0.000. Keywords: Entrepreneurship Education, Sosial Media, Entrepreneurial Interest
RELIABILITY, RESPONSIVENESS, DAN EMPHATY TERHADAP KEPUASAN KONSUMEN MALL PELAYANAN PUBLIK DI KABUPATEN SUMENEP Nur Qoudri Wijaya; Ahmad Ghufrony; Raudatunnisah -
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1603

Abstract

The problem examined in this thesis is that there are problems that need to be repaired and improved such as the building used does not cover the number of companies in it so that on certain days many consumers still lack seats in the waiting room, as for another thing, the parking spae provided is not very wide so disturbing the public facilities in the parking area of the town square of Sumenep. Therefore, to find out more about the service quality of public service Malls in Sumenep district, the researchers conducted research with the title of service quality (Reliability (X1), Responsiveness (X2), and Emphaty (X3) ) on consumer satisfaction in Public Service Mall in Sumenep Regency. In answering these problems, researches used purposive sampling method, namely the method of determining the sample with certain considerations. The results of the researcher show that the variables of Reliability (X1), Responsiveness (X2), and Emphaty (X3) have a significant effect on customer satisfaction in order to improve the quality of service and the comfort of the community while at the Public service Mall in Sumenep Regency.

Page 11 of 35 | Total Record : 346

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