cover
Contact Name
Ahmad Zaki
Contact Email
ahmadzaki@wiraraja.ac.id
Phone
+6287850346467
Journal Mail Official
feb@wiraraja.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
Location
Kab. sumenep,
Jawa timur
INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
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.
Articles 346 Documents
PENGARUH PROTOKOL KESEHATAN, HARGA DAN FASILITAS TERHADAP KEPUTUSAN BERKUNJUNG DI DESTINASI WISATA PADA PANDEMI COVID-19 Mar’atul Fahimah; Ani Yufida Umsa
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1456

Abstract

The COVID-19 pandemic has had a major impact on tourist destinations. The number of tourist visits decreased after this outbreak spread. Government regulations oblige to comply with health protocols and avoid crowds. The COVID-19 pandemic has been going on for more than a year. This study aims to examine whether the variables of health protocols, prices and facilities affect the decision to visit. This study uses a quantitative approach, which means its use to describe or explain a phenomenon using quantitative data. The technique used in this sample research uses non-probability, precisely using purposive sampling taken from visitors who came during the time span of the Covid-19 pandemic. The results of this study indicate that the Health Protocol does not affect the decision to visit tourist destinations. Price Variables affect Visiting Decisions, price supporting factors include pricing, payment methods and price discounts. Facilities influence the decision to visit, the supporting factors for facilities include completeness, condition and comfort. The Facility variable has the biggest influence on the decision to visit a tourist destination during the Covid-19 pandemic.
THE EFFECT OF LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS MODERATING IN BANKING COMPANIES LISTED ON THE STOCK EXCHANGE Imam Nur Hidayat; Bambang Haryadi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1493

Abstract

This paper means to analyze the impact of influence on the worth of the organization's profit strategy as an arbitrator in financial organizations recorded on the IDX. The insightful strategy utilized is Multiple Linear Regression Analysis. This investigation utilizes optional information got from yearly reports, banking fiscal summaries. Tests were completed on 23 financial organizations recorded on the IDX in 2014-2018. Influence utilized the Debt to Equity Ratio (DER), and the Dividend Policy utilized the Dividend Payout Ratio (DPR). The reliant variable in this investigation is firm worth which is proxied utilizing Tobin's Q. The outcomes acquired show that influence affects firm worth, profit strategy can direct the impact of influence on firm worth Of course this has a significant influence on the company's image so that the value of the company will rise and affect investor decisions.
ANALISIS PROFIL KONSUMEN PADA USAHA FERRY CATERING DI MASA PANDEMI Shania Artamevia; Nadya Novandriani Karina Moeliono
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1506

Abstract

The economic impact of the Covid-19 pandemic has been felt globally by various businesses, one of which is the Ferry Catering culinary business, which caters for big events. Turnover has dropped dramatically where the biggest contribution to Ferry Catering was wedding catering which is not running smoothly as it used to be due to the pandemic. Thus, Ferry Catering plans to focus on daily catering. The purpose of this research is to find out whether customers in the daily segment exist and can be used as one of the segments that can be served by Ferry Catering during this pandemic period to replace the previous lost revenue by formulating customer jobs, pains, and gains through the Value Proposition Design approach by Alexander Osterwalder. Used a descriptive qualitative method that conducts interviews, non-participant observation, and documentation. The final result of this research is what consumers do, namely buying food out, seeking information through friends' recommendations. Things that disturb consumers, namely worrying about the protocol that the catering services do, the menu does not vary. Then for things that customers want are the catering price according to quality, strong packaging so that it is not easily contaminated with viruses
PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN PENGUNJUNG TAMAN SAFARI INDONESIA II PRIGEN PASURUAN JAWA TIMUR Izky Dwi Ristanti; Arif Kuswanto
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1584

Abstract

This study was carried out to decide the impact of the marketing mix on the satisfaction of visitors to Taman Safari Indonesia II Prigen. While this research has the aim of understanding and analyzing how the marketing mix is offered to visitors, how the level of visitor satisfaction in the marketing mix, the magnitude of the influence of the marketing mix simultaneously and partially on the satisfaction of visitors at Taman Safari Indonesia II Prigen. The technique used on this studies is quantitative with the form of studies used is descriptive and causal. Samples have been taken the usage of a non-opportunity sampling technique with purposive sampling with a complete of four hundred respondents. In studying the data, descriptive evaluation and multiple regression evaluation have been used. After testing the simultaneity hypothesis, it is located that the first-rate of carrier has a big have an effect on at the delight of visitors at Taman Safari Indonesia II Prigen. From the consequences of partial speculation testing (t test) it changed into located that the variables iproduct, iprice, iplace, ipromotion, ipeople, iprocess, and physicali proof had a large have an impact on at the pride of traffic to Tamani Safari Indonesia II. Based at the coefficient of determination, it changed into located that the quantity of vacationer pleasure changed into 68.2% and the remaining 31.8% was caused by other factors not included in the research examined by researchers such as visiting decision factors and visitor loyalty
ANALISIS PERKEMBANGAN TINGKAT LITERASI KEUANGAN PENGGUNA FINTECH PADA PELAKU USAHA MIKRO DI KABUPATEN SUMENEP (STUDI KASUS USAHA MIKRO PENGGUNA FINTECH PAYMENT SHOPEEPAY DAN OVO) Yusi Yuliarisa; Aprilya Dwi Yandari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1609

Abstract

Fintech Payment is Technology Payment Systemwho has a purpose to incrase,simplify,and offer in a new wayto wile Micro Business Actorthat can incrase Financial Literacy. The purpose of this Research is to analyze Level of Financial Literacy of Fintech Payment User for Micro Busniness Actor in Sumenep Regency. Kind of this researchs are use qualitative method ,by using interview .Technique of determining the sources are using accidental sampling. The knowledge of micro busisess actors in Sumenep Regency regarding Fintech Payments is still fairly limited because the informants only know Fintech Payments only as payments. Micro-enterprises in Sumenep Regency do not fully understand the use of Fintech Payment, this is because digital literacy is still lacking. Micro-enterprises in Sumenep Regency have sufficient skills because they can explain the cost incurred and in using the features in it, one of which is to record sales properly so that bussines actors to manage transactions. Good financial reports. Micro business actors also believe in ensuring that the data sent is also safe. All resource persons have sufficient literate financial literacy because they have a general set of knowledge about Fintech Payment, confidence and skills in using Fintech Payment
RELAKSASI PAJAK : DAMPAK NEGATIF VIRUS CORONA PADA SEKTOR EKONOMI Isnani Yuli Andini; Dedy Arfiyanto
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1941

Abstract

Covid-19 or what we are more familiar with as the corona virus whose spread is increasingly global has an impact on the economic sector. World economic growth is projected to contract further. For this reason, the government pays attention to issues that require special policies. These issues are, among others, related to the availability of food stocks and supplies that will affect food price stability; restrictions on travel and worker mobility affecting the tourism and transport sectors; production, distribution, and supply chain disruptions that affect the performance of the manufacturing sector and its derivatives. In Sumenep Regency, which is a Regency in the East End of the island of Madura, which is also affected by the Covid-19 Virus
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN PADA MASA PANDEMI Titi Aslah; Vivi Adeyani Tandean
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1469

Abstract

This research is very important to do because it wants to see the financial condition of our banks on the Indonesia Stock Exchange, and the impact that occurs when the crisis and pandemic phenomena occur. The purpose of this research is to find out the impact and financial conditions that are happening when the pandemic and crisis occur, as well as to find out what methods and policies are appropriate to save banking from crises and pandemics. This research uses descriptive analysis method. From the results of the study, it can be concluded that the financial ratio that has the most influence on the financial performance of IDX banks is the Capital Adequacy Ratio (CAR), which is a capital ratio that shows the bank's ability to provide funds for business development purposes and accommodate the risk of loss of funds caused by tire operations. The Ner Interest Margin (NIM) ratio shows the ratio of bank interest income (loan interest income minus deposit interest costs) to outstanding loans, this ratio shows the bank's ability to obtain operating income, and Third Party Funds Ratio (TPF) If the amount of TPF increases, the funds There will be more and more that can be processed by the Bank so that it can get a lot of profit, high interest income is used by the Bank to increase lending so that the profits obtained are high.
PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP Moh. Faisol; Norsain Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1642

Abstract

The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP address
ANALISIS DAYA TARIK BRAND AMBASSADOR SONG JOONG KI DAN DIGITAL MARKETING DALAM MENINGKATKAN PURCHASE INTENTION DENGAN BRAND AWARENESS SEBAGAI VARIABLE INTERVENING (Studi Kasus pada Konsumen Produk Scarlett Whitening di Kota Yogyakarta) Kadek Isna; Ida Bagus Nyoman Udayana; Lusia Tria Hatmanti Hutami
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1652

Abstract

Tren kecantikan tentang perawatan kulit wajah maupun tubuh sedang gencar belakangan ini. Hal ini membuat industri kecantikan menjadi berkembang pesat. Maka dari itu, tujuan dari penelitian ini ialah untuk mengetahui adanya pengaruh brand ambassador, digital marketing dan brand awareness terhadap purchase intention. Penelitian ini bersifat kuantitatif dengan mengambil 111 sampel pada konsumen produk Scarlett Whitening di Kota Yogyakarta. Pengambilan sempel dilakukan dengan metode non-probabilitas dan teknik pengambilan sampel yaitu purposive sampling. Pengumpulan data dilakukan melalui pengiriman link kuesioner yang dikirimkan secara online kepada responden. Data dianalisis dengan menggunakan aplikasi IBM SPSS. Hasil penelitian ini menunjukkan bahwa variabel brand ambassador (X1) berpengaruh signifikan positif terhadap brand awareness (Z) dengan nilai 0.029. Kemudian variabel digital marketing (X2) berpengaruh signifikan positif terhadap brand awareness (Z) dengan nilai 0.000. Variabel brand awareness (Z) berpengaruh signifikan positif terhadap purchase intention (Y) dengan nilai 0.013. Selanjutnya variabel brand ambassador (X1) berpengaruh signifikan positif terhadap purchase intention (Y) dengan nilai 0.000. Serta variabel digital marketing (X2) berpengaruh signifikan positif terhadap purchase intention (Y) dengan nilai 0.005. Selain itu hasil penelitian juga menunjukkan bahwa brand awareness mampu berperan sebagai variabel intervening pengaruh brand ambassador dan digital marketing terhadap purchase intention konsumen produk Scarlett Whitening di Kota Yogyakarta.
LEMBAGA NIRLABA, UMKM DAN SPIRITUALITAS MANAJEMEN KEUANGAN Yuliana Sri Purbiyati; Maria Widyastuti; Pricilla Angelita Putri
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.2033

Abstract

Spiritualitas manajemen keuangan merupakan landasan dalam pelaksanaan pengelolaan keuangan di Gereja Katolik. Sekalipun sebagai lembaga nirlaba, Gereja tetap memiliki keterlibatan dalam hal pemberdayaan perekonomian masyarakat. Penelitian ini merupakan penelitian kualitatif dengan metode etnografi. Fokus penelitian adalah dampak penerapan spiritualitas manajemen keuangan terhadap pemberdayaan ekonomi masyarakat. Penelitian dilaksanakan di Gereja Katolik Kevikepan Surabaya Barat Keuskupan Surabaya. Hasil penelitian ini adalah Gereja Katolik Kevikepan Surabaya Barat Keuskupan Surabaya melaksanakan spiritualitas manajemen keuangan yang berdampak pada perekonomian masyarakat dengan pembentukan UMKM untuk jemaat dan masyarakat di sekitarnya. Salah satu Gereja ditunjuk sebagai pelaksana untuk role model. Dari satu Gereja tersebut kemudian akan terus dilaksanakan di Gereja-Gereja lain sehingga semua Gereja Gereja Katolik Kevikepan Surabaya Barat Keuskupan Surabaya melaksanakan pendampingan pemberdayaan ekonomi masyarakat.

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