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 330 Documents
Pengaruh Sales Growth dan Likuiditas terhadap Profitabilitas Ramdani, Muhamad Sahrul; Suryana, Erry; Jhoansyah, Dicky
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2661

Abstract

This study aims to determine the effect of Sales Growth (X1) and Liquidity (X2) on Profitability (Y) of PT Smartfren Telecom Tbk. The object of this study is PT Smartfren Telecom Tbk which is listed on the Indonesian Stock Exchange for the 2014-2021 period. The method used in this research is descriptive and associative with a quantitative approach. The sample used is PT Smartfren Telecom Tbk with a population of 32 using the natural setting technique with multiple linear regression data analysis techniques, multiple correlation coefficients, coefficient of determination and to test the research model using the F-Test and for testing the hypothesis using the T-Test using the application SPSS 21 software. The results of this study show that there is no significant effect on the Sales Growth and Liquidity variables on Purchase Decisions with the results Fcount 0.501 < Ftable 3.328 and the results of research on testing the T-Test Hypothesis on Sales Growth variables (X1) on Profitability Variables (Y) there is no significant effect, and on the variable Liquidity (X2) on Profitability (Y) there is no significant effect.
Analisis Times Interest Earned Ratio, Net Profit Margin, Current Ratio Terhadap Return Saham Alayya, LA Syara; Muhammad Danial, R. Deni; Jhoansyah, Dicky
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2669

Abstract

Based on the results of the research it was found that the Stock Return variable has decreased in the Property and Real Estate Subsector in 2020-2020. With the decline in stock returns caused by stock prices in this sub-sector experienced a decrease in stock returns which will have an impact on the capital market. The decline in the share price of the Property and Real Estate company was due to investors not wanting to invest their capital in the company because the company experienced a decline in sales. This study aims to determine the analysis of Times Interest Earned Ratio (TIER), Net Profit Margin (NPM) and Current Ratio (CR) on Stock Returns (Studies on Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2020-2022 period). The method used in this research is descriptive and associative with a quantitative approach. The sample used is the Property and Real Estate Subsector with a population of 30 using the natural setting technique with multiple linear regression data analysis techniques, multiple correlation coefficients, coefficient of determination, and to test the research model using the F-Test and for testing the hypothesis using the T-Test with using the SPSS 24 software application. The results of this study showed that there was a significant influence on the variable Times Interest Earned Ratio on Stock Return with the results Fcount 4,861 > F table 2.975 and the results of research on testing the T-Test Hypothesis on the variable Times Interest Earned Ratio (X1) to Variable Return stock (Y) there is a significant influence on Stock Return (Y).
ANALISIS KAPABILITAS TEKNOLOGI INFORMASI DAN PEMASARAN DIGITAL TERHADAP KEUNGGULAN BERSAING Ibrahim, Muhammad Taufik; Danial, R Deni Muhammad; Komariah, Kokom
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2673

Abstract

This study aims to determine the description of Information Technology Capability and Digital Marketing on the Competitive Advantages of UMKM Bakery and Pastry in Sukabumi City, to know Information Technology Capabilities to Competitive Advantages, to Know Digital Marketing to Competitive Advantages. The results in this study using the coefficient of determination test seen from the value (R Squire) that the effect of Information Technology Capability and Digital Marketing on Competitive Advantage is 0.653, while Information Technology Capability on Competitive Advantage is 0.718 The amount of Digital Marketing on Competitive Advantage is 0.743 the effect of Information Technology Capability and Digital Marketing on Competitive Advantage 65.3% and the remaining 34.7% is influenced by other variables not examined. From the results obtained from the hypothesis test (F test) it can be seen that Information Technology Capability affects Competitive Advantage and Digital Marketing influences Competitive Advantage. The results of the partial hypothesis test (T test) show that Information Technology Capability has a significant positive effect on Competitive Advantage and Digital Marketing has a significant positive effect on Competitive Advantage.
IMPLEMENTATION OF BLUE OCEAN STRATEGY IN WINNING BUSINESS COMPETITION (CASE STUDY AT PT. TELKOM INDONESIA Tbk, WITEL SUKABUMI) Fasmala, Aji Heryana; Ramdan, Asep Muhamad; Saori, Sopyan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2680

Abstract

Competition in the internet service industry in Indonesia has increased along with the demands and needs of the community. This is due to the development of technology that is increasingly advanced and rapid and raises the need to use the internet for every human activity. So there needs to be changes - changes in the right strategy to win business competition. This study aims to determine the Blue Ocean Strategy at PT. Telekomunikasi Indonesia Tbk, Witel Sukabumi in winning business competition. Informants in this study were Telkom Witel Sukabumi Strategy Manager, Strategy Manager Staff and HRD Staff Telkom Witel Sukabumi and Telkom Witel Sukabumi Customers. This study uses a qualitative method with a case study approach. Data collection techniques using observation, interviews and documentation. Technical data analysis through data reduction procedures, data presentation, and drawing or verifying conclusions. Data validation techniques in this study used source triangulation, technical triangulation and time triangulation. The results of the study show that Telkom is in a fairly tight competitive position but has the potential to move towards the blue ocean area, by using a blue ocean analysis framework, namely a four-step framework, a strategy canvas, and also implementing blue ocean principles will show that telkom witel sukabumi won business competition in fiber optic internet.
Analisis Perencanaan Strategi dan Inovasi terhadap Keunggulan Bersaing Afriani, Nevi Afriani; Danial, R. Deni Muhammad; Komariah, Kokom
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2692

Abstract

The study aims to determine how much influence strategic planning and innovation have on competitive advantage in Sukabumi City Traditional food Smes. Respondents in this study totaled 70 people who were shown to MSME actors in Sukabumi City Traditional Snacks. This research method uses quantitative research methods with an assosiciative descriptive approach and the sample technique used is saturated sample technique. In this study, the normality test, simultaneous statistical test (F test)and partial statistical test (T test) werecarried out. The results of this study indicate that there is a significant influence between strategic planning, innovation and competitive advantege with a result of 38.670>3.134,which means that the calculated F value is greaterthan the F table. In strategic planning (X1) it has a significant effect on competitive advantage (Y), this is evidenced by the value obtained from the result of T count>T table (2.180>1.667). Innovation (X2) has a significant effect on competitive advantage (Y), this is evidenced with a calculated T value that is greater than T table (5.106>1.667).
PENGARUH TINGKAT SUKU BUNGA, KEPEMILIKAN MANAJERIAL DAN NILAI PASAR TERHADAP HARGA SAHAM Alifiya, Liska; Wenten, I Ketut
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2693

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh tingkat suku bunga, kepemilikan manajerial, dan nilai pasar terhadap harga saham. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi. Jenis penelitian yang digunakan adalah kuantitatif dengan metode asosiatif. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan yang dipublikasikan di Bursa Efek Indonesia (BEI) pada tahun 2016 - 2021. Sampel dikumpulkan dengan menggunakan metode purposive sampling. Jumlah perusahaan yang dijadikan sampel penelitian sebanyak 9 (sembilan) perusahaan dengan periode penelitian selama 6 (enam) tahun sehingga diperoleh 54 data observasi. Data diolah dengan menggunakan Program Statistik Eviews 10 untuk menguji hipotesis dengan menggunakan analisis regresi data panel. Hasil uji statistik t kepemilikan manajerial secara parsial berpengaruh negatif terhadap harga saham, namun tingkat suku bunga dan nilai pasar secara parsial tidak berpengaruh terhadap harga saham. Hasil uji statistik F menunjukkan bahwa tingkat suku bunga, kepemilikan manajerial, dan nilai pasar secara simultan berpengaruh terhadap harga saham.
PENGARUH FIRM SIZE, LEVERAGE DAN SALES GROWTH TERHADAP KINERJA KEUANGAN (Studi keuangan pada sektor property dan real estate yang terdaftar di bursa efek indonesia periode 2017-2021) Aprianto, Muhammad Shidiq; Norisanti, Nor; Danial, R. Deni Muhammad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2701

Abstract

The research was aimed at obtaining empirical evidence concerning the influence of Firm Size (Ln Total Assets), Leverage (DER) and Sales Growth towards Financial Performance (ROA). The population of data in the research consisted of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the period of 2017-2021, acquired from the website www.idx.co.id. The research was conducted with a total research sample of 14 companies, a total sample of 70, and a population of 79 Property and Real Estate companies. SPSS software was used for processing research data. Based on the results of F-test, it can be concluded that F-count ≥ F-table, namely 5.221 ≥ 2.85, with significance level of (0.003 <0.05), meaning that there is a significant influence of Firm Size (Ln), Leverage (DER), and Sales Growth (SG) towards Financial Performance (ROA).
PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN Marina, Ade; Norisanti, Nor; Saori, Sopyan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): 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.v14i2.2702

Abstract

The purpose of this study was to determine the effect of the implementation of good corporate governance, return on assets on the value of companies in the consumer goods industry sector listed on the IDX 2019-2022 (Quarterly). The research methods used in this research are descriptive and associative methods with a quantitative approach. The population in this study are consumer goods industry sector companies listed on the IDX for the period 2019 to 2021 with the samples used in the study, namely 2 manufacturing companies in quarters with a total data of 32 financial statement periods from 2019 - 2022, namely PT GUDANG GARAM TBK and PT KINO INDONESIA TBK. The results of the research show that both Good Corporate Governance and Return On Assets do not have an individual significant influence on Company Value
Pengaruh Media Sosial, Kualitas Pelayanan, Dan Lokasi Terhadap Keputusan Berkunjung Pada Tiara Park Waterboom Jember Sari, Novita; Suharto, Akhmad; Izzuddin, Ahmad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): 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.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 Pajrin Mukti, Septian; Malihah, Lola; Karrimah, Husna
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): 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.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).

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