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Ahmad Zaki
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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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 Malia, Evi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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 Dingkorici Akasumbawa, Muhammad Dedat; Haryono, Slamet
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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 Susandini, Aprilina; Jannah, Miftahul
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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 Oktarina, Dian; Herlina, Erida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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.
KEPUTUSAN PENGAMBILAN KREDIT PEMILIKAN RUMAH (KPR) PENGARUH BRAND AWARENESS, PHYSICAL EVIDENCE DAN SERVICE QUALITY PADA PT. BTN (PERSERO) Tbk Therecia, Hillary; Hermanto, Y. Budi; Widyastuti, maria
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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%.
PENGARUH PROTOKOL KESEHATAN, HARGA DAN FASILITAS TERHADAP KEPUTUSAN BERKUNJUNG DI DESTINASI WISATA PADA PANDEMI COVID-19 Fahimah, Mar’atul; Umsa, Ani Yufida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN PADA MASA PANDEMI Aslah, Titi; Tandean, Vivi Adeyani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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.
THE EFFECT OF LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS MODERATING IN BANKING COMPANIES LISTED ON THE STOCK EXCHANGE Hidayat, Imam Nur; Haryadi, Bambang
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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 Artamevia, Shania; Moeliono, Nadya Novandriani Karina
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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
KONVERGENSI IFRS DAN PELUANG PRAKTIK MANAJEMEN LABA DI INDONESIA: SEBUAH LITERATUR REVIEW Khamainy, Arief Hidayatullah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

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.

Page 19 of 35 | Total Record : 346

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