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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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+6287850346467
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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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Analisis Gaya Kepemimpinan Demokratis dan Kaderisasi Kepemimpinan terhadap Kinerja Karyawan Sita Nurwahidah; Asep Muhamad Ramdan; Faizal Mulia Z
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.v13i2.2574

Abstract

The purpose of this study was to determine the influence of democratic leadership style and leadership regeneration on employee performance at PT Harendong Green Farm Lebak-Banten. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used saturated sampling, the samples taken in this study were 30 employees. Data analysis techniques used validity and reliability tests, classic assumption tests, multiple linear regression including correlation coefficients, determination, research model testing and research hypothesis testing. The results of the study using the coefficient of determination test (R2) show that democratic leadership and regeneration of leadership affect employee performance by 35.28% while the remaining 64.72% is influenced by other factors outside of this study. Based on the multiple correlation coefficient test, it can be seen from the R value of 0.594 which means that there is a moderate relationship between democratic leadership and leadership regeneration on employee performance. The results of the F test, namely the value of Fcount 7.371> F table 3.340 indicates that Fcount is greater than Ftable. The variables of democratic leadership and leadership regeneration have a positive and significant effect on employee performance. Keywords : Democratic Leadership Style, Leadership Regeneration Employee Performance
Pengaruh profitabilitas, ukuran perusahaan dan pertumbuhan perusahaan dalam memprediksi kondisi financial distress Indria Sri Astria; Nor Norisanti; Faizal Mulia Z
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.v13i2.2593

Abstract

This study aims to analyze the influence of profitability, company size and company growth in predicting financial distress in the property and real estate sub-sectors. The data was selected using a purposive sampling method and there were 10 companies listed on the Indonesia Stock Exchange from 2020-2022 which were the research samples. This study uses the normality test, the coefficient of determination, the multiple correlation test, the f test and the T test. To analyze the data, the results indicate that the company's profitability and growth have an influence on financial distress. Meanwhile, Company Size has no effect on Financial Distress.
ANALISIS CUSTOMER RELATIONSHIP MANAGEMENT DAN NILAI PELANGGAN TERHADAP LOYALITAS PELANGGAN Karin Maulia Sulaeman; 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.v13i2.2594

Abstract

The purpose of this study is to analyze customer relationship management and customer value on customer loyalty. The author uses quantitative research methods with descriptive and associative approaches. The population used in this study were customers of PT KAI DAOP I Sukabumi Station. In this study, researchers used a purposive sampling technique. From the customer population of PT KAI Sukabumi, the researchers decided to use the Cochra formula, with a total of 385 samples. The data analysis technique used is the classical assumption test, multiple linear regression analysis which includes the coefficient of determination, multiple correlation coefficient and partial test (t test).The results showed that partially customer relationship management and customer value have an effect on customer loyalty. The contribution of the influence of customer relationship management variables and customer value on customer loyalty is 58.4%. While the remaining 41.6% is influenced by other variables outside the sales of this regression or variables that are not examined.
Dampak Tekanan Pekerjaan dan Lingkungan Kerja Toxic Terhadap Kinerja Karyawan Jasmine Balqist; Asep Muhamad Ramdan; Resa Nurmala
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.v13i2.2608

Abstract

The purpose of this study was to determine the impact of job stress and toxic work environment on employee performance at PT Tirta Jaya Mandiri Regional Drinking Water Company. The methods used in this research are descriptive and associative with a quantitative approach. The sampling technique in this study used saturated sampling, the samples taken in this study were 30 employees. The data analysis technique uses validity and reliability tests, classical assumption tests, multiple linear regression including correlation coefficients, determination, research hypothesis submission. The results of the study using the coefficient of determination test show that job stress and the work environment affect employee performance by 63% while the remaining 37% is influenced by other factors outside of the study. Based on the multiple correlation coefficient test, it can be seen from the R value of 0.794, which means that there is a fairly high relationship between job pressure and the work environment on employee performance. The results of the F test, namely the value of Fcount 7.371> F table 3.354, show that Fcount is greater than Ftable. Job pressure and work environment variables have a positive and significant effect on employee performance.
Pengaruh Media Sosial, Kualitas Pelayanan, Dan Lokasi Terhadap Keputusan Berkunjung Pada Tiara Park Waterboom Jember Novita Sari; Akhmad Suharto; Ahmad Izzuddin
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.v13i2.2736

Abstract

Industri pariwisata di seluruh dunia, khususnya Indonesia, berkembang sangat pesat. Perkembangan lainnya adalah penggunaan media sosial untuk pemasaran pariwisata. Namun pemasaran Wisata Tiara Park Waterboom Jember hanya menggunakan aplikasi Instagram dan platform media sosial seperti Facebook dan Tiktok tidak digunakan. Namun demikian, kualitas pelayanan, visibilitas lokasi wisata, dan promosi media sosial dapat mempengaruhi pilihan pelanggan untuk mengunjungi Tiara Park Waterboom Jember. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh media sosial, kualitas pelayanan, dan lokasi terhadap keputusan berkunjung di Tiara Park Waterboom Jember. Metode yang digunakan adalah kuantitatif. Sampel dalam penelitian ini berjumlah 100 responden yang diambil dari total populasi pengunjung Tiarapark tahun 2022 yaitu sebanyak 50.259. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu aplikasi SPSS versi 21. Pengujian yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji regresi linier berganda, uji t dan uji koefisien determinasi. Hasil penelitian ini menyatakan bahwa ketiga variabel yaitu media sosial, kualitas pelayanan, dan lokasi berpengaruh signifikan terhadap keputusan berkunjung di Tiara Park Waterboom Jember. Koefisien determinasi penelitian ini sebesar 63,1%.
PENGARUH FINTECH PAYMENT DAN LITERASI KEUANGAN TERHADAP PERILAKU KONSUMSI MAHASISWA FEBI IAI DARUSSALAM MARTAPURA Septian Pajrin Mukti; Lola Malihah; Husna Karrimah
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.v13i2.2792

Abstract

This research aims to determine the partial and simultaneous effects of fintech payment and financial literacy on the consumption behavior of students at the Faculty of Economics and Islamic Business at IAI Darussalam Martapura. Data collection was carried out using a questionnaire with 146 students as the research sample. The data analysis techniques used were descriptive analysis and multiple regression analysis using SPSS 26 for Windows. Based on the research results, it is known that the fintech payment variable (X1) has a partial effect on the student's consumption behavior variable (Y), while the financial literacy variable (X2) does not have a significant effect on the dependent variable. Furthermore, both independent variables, fintech payment (X1) and financial literacy (X2), have a simultaneous effect on consumption behavior (Y).
Peran Earnings Management Memediasi Ukuran Wajah Maskulinitas CEO Pria terhadap Performance Bustanul Ulum; Rusdiyanto Rusdiyanto; Suyanto Suyanto
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.v13i2.2893

Abstract

This study investigates how earnings management affects how masculine a CEO's attitude toward performance is. Structural Equation Modeling using Software Stata is used in the study to examine data from Indonesian Stock Exchange businesses for the years 2018 through 2022. The results indicate that earnings management, with increases and decreases in earnings management having an impact on the size of the CEO's face, mediates the relationship between a male CEO's masculinity and performance. The results can aid in the development of Financial Accounting Standard No. 19 by the Indonesian Accountants Association and show that earnings management mediates the size of a CEO's manly face toward performance
CONSUMER BRAND LOYALTY IN BRAND HERITAGE ATTRACTIONS: A BRAND EQUITY PERSPECTIVE M. Munir Syam AR; Edy Purwanto; Moh. Kurdi
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.v13i2.2897

Abstract

This study tries to analyze the conceptual model of brand equity, brand trust, brand satisfaction, and loyalty of Indonesian consumers to brand heritage. This research examines the direct effect of brand equity on trust and satisfaction, the direct effect of trust on satisfaction and loyalty, and the direct effect of brand satisfaction on brand loyalty. This conceptual model tests 9 proposed hypotheses. The object of this research is Brand Heritage in Indonesia. The total sample used is 270 respondents taken through the purposive sampling technique. The respondent's criteria used are respondents who have used/consumed and bought heritage brands in Indonesia. The data was obtained through the distribution of online and offline questionnaires. The hypothesis testing was carried out using structural equation modeling (SEM). Hypothesis testing using path analysis. This study found that two dimensions of brand equity, namely perceived quality and brand association, affect consumer trust and satisfaction. On the other hand, brand awareness does not have a significant effect on trust and satisfaction. Meanwhile, consumer trust also influences satisfaction and loyalty. Then, consumer satisfaction on consumer loyalty.
EKSPLORASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Lailatul Fitri Hasanah; Moh. Faisol
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.v13i2.2899

Abstract

The aims of this reseach to analyze the effect of profitability, leverage, liquidity, company size, and institutional ownership on tax evasion in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses a quantitative method with a total population of 214 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Determination of the sample using a purposive sampling method with a total sample obtained of 63 companies within 4 years so that 252 samples were obtained that met the criteria. The analysis technique in this study uses panel data analysis techniques using Eviews 12 software. The results of this study indicate that profitability, leverage, liquidity, firm size and institutional ownership have a positive and significant influence on tax avoidance simultaneously. Partial testing states that the variable profitability and firm size have a negative and significant effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. Liquidity and institutional ownership shows that there is no effect on tax avoidance. The implications of this research is that it can become a reference source for research related to tax avoidance activities and can support accounting theory, as well as consideration for companies in making decisions to determine company strategy so that they can compete globally in the future.
ANALISIS ACCOUNTS RECEIVABLE TURNOVER DAN FIXED ASSETS RATIO TERHADAP PROFITABILITAS PADA SEKTOR BARANG KONSUMSI Agus Munandar; Fitriyani Khasanah; Winda Amelia
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.v13i1.2947

Abstract

The purpose of research in this scientific journal is to examine and analyze in depth the relationship between receivables and fixed asset turnover with profitability in consumer goods companies on the IDX for the 2018-2020 period. The research method used in this scientific journal is a quantitative method where quantitative methods allow objects to be analyzed to make them look more real. As the basis for this study, we use financial reporting tables for consumer goods. The data in this study is sourced from the consumer goods manufacturing industry per year from 2018 to 2020. This scientific journal examines 3 companies that will be included in the research by collecting financial data released by the IDX for 3 consecutive years. The results of this scientific journal research show that receivables and fixed asset turnover affect the profitability of consumer goods companies on the Indonesia Stock Exchange during the 2018-2020 period. Accounts receivable turnover partially affects the profits of consumer goods sector companies on the IDX for the 2018 - 2020 period. Fixed assets have a partial and insignificant effect on company profits.

Page 14 of 35 | Total Record : 346

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