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
CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) DAN KINERJA PERUSAHAAN DI INDONESIA; SEBUAH KAJIAN TEORI Aminullah Aminullah; Mohammad Herli; Hafidhah Hafidhah; Liyanto Liyanto
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.v12i2.2254

Abstract

This article discusses how the Corporate Governance Perception Index (CGPI) may impact how well a business does financially and how the market reacts to news regarding the CGPI. The author arrives to the following conclusion after doing synthesis analysis: it demonstrates that CGPI announcements do, in fact, have an effect on firm performance, growth, and value. The revelation of a company's CGPI rating was another factor that investors considered while making their decisions. Because the CGPI index of the firm reflects the company's capability of being managed by management, the higher the rating achieved indicates the larger the company's capability of being governed
OPTIMALISASI PENYALURAN ZAKAT PRODUKTIF TERHADAP PEMBERRDAYAAN EKONOMI UMAT Syahril Syahril; Faizul Abrori; Alwiyah Alwiyah; Moh. Kurdi
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.v12i2.2255

Abstract

The presence of the Amil Zakat Institution (LAZ) must be at the forefront of initiating community empowerment with the funds collected. The potential of ZIS is at least one of the important assets that has been utilized at least not only for consumptive purposes but zakat is managed productively. One of the Amil Zakat Institutions (LAZ) is NU CARE LAZISNU which has an important role as a guardian of the development of stability in society. Currently, NU CARE LAZISNU has a special program that focuses on 4 (four) pillars of the program: education, health, disaster and economic development. On this occasion, NU CARE LAZISNU implements productive zakat and is committed to providing assistance in the development, marketing, and improvement of quality and affordable products. This program provides working capital in the form of revolving capital for mustahiq. This research method uses a case study, which is one type of qualitative research with two types of data, namely primary data and secondary data. The results of the first research, Optimizing the distribution of productive zakat in empowering the economy of the people in LAZISNU East Java, namely maximizing the existence of a system of distributing assistance to the community which is not only consumptive but has also been productive in MSME capital assistance distribution in almost every district/city. Second, the strategy of empowering the people's economy through productive zakat in LAZISNU East Java, namely by using a fundraising program. The first fundraising is driven by a fixed donor coin box, and the second is digital fundraising in collaboration with kitabisa.com.
SISTEM PEMBERIAN UPAH DI KEDAI Mr. CANGKIR SUMENEP Endang Widyastuti; Rusnani Rusnani; Miftahol Arifin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2458

Abstract

Mr. shop Cups is a business engaged in the typical culinary field of Sumenep. The impact of the Covid-19 pandemic has made the food industry suffer big losses, because there are rules to reduce interaction with other people or have to keep their distance. The impact of this policy was also felt by the Mr. Shop. Cup. This study aims to find out how the reward system at Mr. Sumenep cup. This type of research is qualitative. The sample data source in this study is the owner of the shop, Mr. Cup as a key informant. Data collection techniques in this study are observation, interviews and documentation. Data analysis techniques in this study are data reduction, data presentation and verification. The results of this study indicate that the wage system at the Mr.Cangkir Sumenep shop is based on a time system wage, namely daily.
PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA KARYAWAN BMT KHAIRUL AMIN MARTAPURA Bahriah Bahriah; Lola Malihah; Nur Habibah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2387

Abstract

Improving employee performance is one of the goals of the organization. The success and performance of employees is determined by many factors including motivation, discipline, leadership, work atmosphere and so on. This study aims to find out whether motivation and discipline affect the performance of BMT Khairul Amin Martapura employees. The variables in this study are Motivation (X1) and Discipline (X2), bound variables: Employee Performance (Y). This research is a field research with a quantitative approach. The samples in this study used saturated samples. Data collection techniques are carried out by the distribution of questionnaires and documentation.. The results showed that simultaneously there was a positive and significant influence on the performance of BMT Khairul Amin Martapura employees. This is evidenced from the value of Sig. = 0.001 < α = 0.1 and the value of Fhitung = 10.837 > Ftabel = 2.62. Then H0 is rejected and H1 is accepted, while partially obtained the result that the motivation variable has a positive and insignificant effect, where the value of Sig. = 0.814 > α = 0.1 and the calculated value = 0.240 < ttabel = 1.740. Disciplinary variables have a positive and significant effect, where the value of Sig. = 0.002 < α = 0.1 and the value of counting = 3.741 > ttabel = 1.740. The coefficient of determination test shows that motivation and discipline simultaneously affect employee performance by 56.1%.
PENGARUH HARGA DAN KEMUDAHAN PENGGUNAAN APLIKASI SHOPEE TERHADAP KEPUTUSAN PEMBELIAN ONLINE Irma Aristia; Sugiono Sugiono; Rinnanik Rinnanik; Hikmatul Aliyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2500

Abstract

The number of e-commerce in the digital era makes it easy for someone to make shopping transactions. E-commerce in Indonesia includes tokopedia bukalapak, shopee, lazada and blibli. Among young people, shopee is a very popular e-commerce for shopping transactions. The number of offers provided by the platform provides its own charm. With an attractive offer, this study aims, (1) Testing the effect of price on online purchasing decisions, (2) Testing the effect of ease of use of the shopee application on online purchasing decisions, (3) Testing the effect of price and ease of use of the shopee application on online purchasing decisions. The data collection techniques in this study were questionnaire, interview and documentation techniques. The population is all students of the faculty of economics and business at Bakti Nusantara Institute who have made purchase transactions at least 1 (one) time through the shopee application. The sample was taken with non probability sampling technique. This study uses multiple linear regression analysis, with the regression equation: Y = α + β1X1 + β2X2 + ℇ after the data is analysed, the regression equation is obtained as follows: Y = 4.660 + (-0.049X1 + 0.880X2). The sample in this study were 100 respondents from 468 students. The results of the study showed that the variables of Price and Ease of Use simultaneously had a positive and significant effect on Purchasing Decisions in students of the faculty of economics and business at Bakti Nusantara Institute, in the calculation of Fcount of 53.022 while Ftable is 3.07 and significant 0.000 <0.05. The R2 test results show that R Square 0.522 means that the purchase decision is obtained and explained by the price and ease of use variables.
PERBEDAAN LITERASI KEUANGAN DENGAN UJI KRUSKAL WALLIS PADA MAHASISWA EKONOMI Mei Kristiani Harefa; Maria Widyastuti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2502

Abstract

The purpose of this study was to find out whether there are differences in financial literacy among students of the Faculty of Economics in Surabaya when viewed from factors: gender, age, generation, study program, GPA, place of residence, status, amount of income, amount of expenditure, account ownership and level of education. old. Understanding of financial literacy in terms of general knowledge, knowledge of insurance financial transactions, knowledge of saving and loan transactions and knowledge of investing. The population of this study were economics students studying in Surabaya, the distribution of the questionnaire via Google form and the sample that was successfully taken was 259 students. The test tool used to determine differences is using the Kruskal Wallis Test. The results of this study indicate that there are significant differences in understanding financial literacy in terms of the several factors studied.
PERFORMANCE MANAGEMENT TRANSFORMATION OF BATIK INDUSTRY IN MADURA USING HRIS Akh Jalal; Fajar Wirahadi Kuncoro; As'adi Khas; Iriani Ismail
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2521

Abstract

This study aims to describe the concept, design, potential implications and challenges of using HRIS in the performance management of the Madura batik industry. This study used the literature study method, with data collection using editing, organizing, and founding techniques, with data analysis techniques using data reduction techniques, data presentation and taking conclusions. The results of this study indicate that HRIS can be applied to manage the performance of the Madura batik industry, taking into account aspects of the needs and budget of the batik industry in choosing and using HRIS optimally. In addition, there are several potential implications and challenges in the use of HRIS that need to be addressed by the Madura batik industry in developing industrial performance.
ANALISIS KELENGKAPAN DATA KARYAWAN GUNA MENUNJANG SISTEM INFORMASI DAN PEMBERIAN FASILITAS KEPADA KARYAWAN DI PT KAPEDI SURYA JASA Moh. Kurdi; Unsul Abrar
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2555

Abstract

Manajemen Personalia disini memiliki peranan yang sangat penting dalam perusahaan, terutama sekali bagi PT Kapedi Surya Jasa yang sudah berkembang menjadi perusahaan besar. Manajemen Personalia disini merupakan cara untuk mengelola sumber daya manusia dan masalah-masalahnya. Kedudukan Manajemen Personalia dalam perusahaan ini memiliki kaitan atau hubungan yang sangat erat dengan kearsipan. Sebab arsip merupakan pusat dari semua informasi yang dimiliki seluruh karyawan yang berada perusahaan. Mengingat pentingnya kearsipan sebagai sumber informasi bagi Departemen Personalia dan departemen-departemen lain yang berkenaan dengan kelangsungan pemberian fasilitas bagi karyawan, maka penulis memberikan beberapa saran dan sumbangan pikiran kepada perusahaan untuk mencegah penyimpangan-penyimpangan yang terjadi.
Kepemimpinan dan Kinerja Karyawan di Perusahaan Garmen Madura Saqif Haidarravy; Mahyadi Mahyadi; Iriani Ismail
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2520

Abstract

CV Buana Tengka Garment adalah produsen pakaian yang berada Kota Madura. Pekerja di perusahaan ini sering tidak masuk kerja karena sakit, izin, atau lainnya, yang bervariasi dari tahun ke tahun tetapi tetap dari tahun 2020 hingga 2022. Pelanggan yang berkunjung antara tahun 2020 dan 2022. Selain itu, 5 pekerja berhenti pada tahun 2022 karena ketidaksesuaian dengan pengawas. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk menemukan hubungan antara gaya kepemimpinan transformasional dan gaya kepemimpinan partisipatif terhadap kinerja karyawan, dengan menggunakan sampel sebanyak 50 pekerja dari sebuah perusahaan pakaian. Penelitian ini menggunakan pendekatan regresi linier berganda, serta analisis koefisien determinasi, uji t, uji F, dan uji korelasi. Berdasarkan temuan penelitian ini, terdapat pengaruh signifikan gaya kepemimpinan transformatif terhadap kinerja karyawan, pengaruh signifikan gaya kepemimpinan partisipatif terhadap kinerja karyawan, dan pengaruh signifikan variabel gaya kepemimpinan transformatif dan gaya kepemimpinan partisipatif terhadap kinerja karyawan pada PT. waktu yang sama. Berdasarkan hasil uji korelasi, terlihat jelas bahwa model gaya kepemimpinan partisipatif memiliki hubungan yang lebih kuat daripada variabel gaya kepemimpinan transformatif, dengan tingkat hubungan 0,705–0,551, yang berarti bahwa variabel gaya kepemimpinan partisipatif lebih cocok untuk perusahaan garmen ini.
ANALISIS SUASANA KAFE DAN GAYA HIDUP TERHADAP KEPUTUSAN BERKUNJUNG PADA KAFE BERBASIS HOTEL Reni Uniana; Asep Muhamad Ramdan; Dicky Jhoansyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2573

Abstract

Today the cafe business is increasingly everywhere, because the cafe business has also penetrated the hospitality industry. Z generation is the largest population in Indonesia. Eating and drinking outside activities occupy the fifth position from the allocation of z generation funds. The problem in this study is the price offered by hotel-based cafes which is quite expensive for z generation in Sukabumi City. This study is to determine the effect of café atmosphere and lifestyle on visiting decisions. This study uses multiple linear regression data processing techniques. The sample of this study are 383 people from z generation who had visited a cafe based on data collection via a Google questionnaire using cluster sampling techniques. The results of partial testing (t-test) of two independent variables the atmosphere of the cafe and lifestyle, each of which has a significant positive influence on the decision to visit. Simultaneous test results show that the atmosphere of the cafe and lifestyle together influence purchasing decisions. The coefficient of determination show that the cafe atmosphere and lifestyle contribute 11.7649% to visiting decisions while the remaining 88.2351% can be influenced by other variables except in this study.

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