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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 330 Documents
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Pengaruh Green Accounting, Environmental Performance, dan Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development Putri, Helfiani; Handajani, Lilik; Lenap, Indria Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (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.v14i1.2873

Abstract

Sustainable development is a concept that focuses on optimizing the use of resources and protecting the environmental and social aspects both now and in the future. The environmental crisis is an important issue today with many cases of environmental damage and pollution occurring as a result of company activities. This study aims to examine the effect of green accounting, environmental performance and material flow cost accounting on sustainable development. This research is an associative research and uses a quantitative approach. The secondary data used is obtained from annual reports and sustainability reports. The population in this study are manufacturing companies sector consumer goods industry listed in the Indonesia Stock Exchange during the period 2018-2022 by using purposive sampling method, which obtained a sample of 29 companies. Data were analyzed using panel data regression with E-Views 10 software. This research shows the results that the green accounting variable has a negative and insignificant effect on sustainable development, the environmental performance variable has a positive and insignificant effect on sustainable development and the material flow cost accounting variable has a positive and significant effect on sustainable development.
Peran Earnings Management Memediasi Ukuran Wajah Maskulinitas CEO Pria terhadap Performance Ulum, Bustanul; Rusdiyanto, Rusdiyanto; Suyanto, Suyanto
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.v13i2.2893

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 Syam AR, M. Munir; Purwanto, Edy; Kurdi, Moh.
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.v13i2.2897

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 Hasanah, Lailatul Fitri; Faisol, Moh.
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.v13i2.2899

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.
MODEL STRUKTURAL PENINGKATAN LOYALITAS KONSUMEN PADA PRODUK UMKM MEREK BITTERSWEET BY NAJLA DI INDONESIA Nurhadi, Mochamad; Baihaqi, Muchammad Ardafa; Djunaedi, Arif Zeinfiki; Soebijanto, Ali
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (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.v14i1.2939

Abstract

Social media is a digital platform that is widely used in the business world, especially by Micro, Small and Medium Enterprises (MSMEs). Bittersweet by Najla is an MSME product that utilizes social media to increase brand loyalty. The research objective is to analyze the increase in brand loyalty based on social media marketing activities, brand trust, brand equity, and brand attachment to Bittersweet by Najla brand MSME products in Indonesia. This study is categorized as causal research using a survey method. The sampling technique used purposive sampling with 227 respondents as the research sample. The analysis technique used is Partial Least Square with Structural Equation Modeling (PLS-SEM) using the SmartPLS application. The results of the study show that an increase in brand loyalty is not directly determined by social media marketing activities, but through the mediation of brand trust, brand attachment, and brand equity shows a significant increase in the relationship. The research results concluded that the increase in consumer loyalty for Bittersweet by Najla is significantly determined by the amount of brand trust, brand attachment, and brand equity.
ANALISIS ACCOUNTS RECEIVABLE TURNOVER DAN FIXED ASSETS RATIO TERHADAP PROFITABILITAS PADA SEKTOR BARANG KONSUMSI Munandar, Agus; Khasanah, Fitriyani; Amelia, Winda
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (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.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.
Peran Social Media Marketing Activities dalam Membangun Brand Equity dengan Mediasi Brand Trust, Brand Image, Brand Awareness pada Produk SOMETHINC di Indonesia Nurhadi, Mochamad; Salsabillah, Alif Safira; Suryani, Tatik; Fauzi, Abu Amar
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (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.v14i1.2948

Abstract

In the digital era, the existence of social media marketing activities is a strong driver for exclusive marketing trends in various industrial sectors, one of which is local product SOMETHINC. The research aims to analyze the role of social media marketing activities in building brand equity and the mediating role of brand awareness, brand image, and brand trust. The data collection method used purposive sampling and obtained data from 258 respondents. Data were analyzed using the Partial Least Square technique with Structure Equation Modeling (PLS-SEM). The results showed that brand trust, brand image, and brand awareness had a significant relationship to brand equity, but social media marketing activities did not significantly shape brand equity. However, the results of the study found that the mediating role of brand trust, brand image, and brand awareness can increase the effectiveness of the role of marketing activities through social media to form brand equity. The research results imply that brand awareness, brand image, and brand trust that consumers have towards SOMETHINC brand are proven to have a positive impact on increasing brand competitiveness in the market. Implementing a targeted and effective marketing strategy will strengthen brand equity in the market.
ANALISIS TINGKAT PENDAPATAN PETANI GARAM DI KABUPATEN SAMPANG Yusuf, Moh.; Nugroho, Prasetyo
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (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.v14i1.2967

Abstract

Madura Island or commonly called "salt island" is one of the largest salt producers in Indonesia, where people, especially those around the coast, work as salt farmers. Sumenep Regency, Pamekasan Regency and Sampang Regency are the three largest producers in Madura. The author took one district to be analyzed as research material, namely Sampang Regency, precisely in Pangerangan village. Sampang consists of community salt fields covering an area of ​​4,300 ha with a salt production capacity of 300,000 tons/year. This research focuses on the problems experienced by salt farmers by analyzing the income level of salt farmers in Sampang district. In this case the author focuses on the influence of land area and production costs on the income of salt farmers in Sampang Regency. So in this research the author took a quantitative method to calculate data by conducting field research, looking at the impact, distributing questionnaires offline to farmers, drawing conclusions from the data. It can be concluded that the research results show that land area and production costs have a significant influence on the income of salt farmers in Sampang Regency.
ANALISIS PERAN PERBANKAN DAN INKLUSI KEUANGAN DALAM MENGEMBANGKAN POTENSI PARIWISATA DI KABUPATEN SUMENEP Trianto, Machrus Rahman; Susandini, Aprilina
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (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.v14i1.2969

Abstract

Nowadays, tourism development plays an important role in advancing a region and requires capital, especially from financial institutions which play an important role as channelers of funds. The relevance of regional banking inaa country's economic growth and development cannot be overstated. Sumenep Regency has beautiful natural topography and a diversity of traditions and culture so that the existence of the tourism sector can contribute to increasing Regional Original Income (PAD). In this case, capital support, especially from banking financial institutions, is very necessary. Apart from that, financial inclusion issan important thing for the government to pay attention to, because it is an effort to encourage the financial system to be accessible to all levels of society. This research method is quantitative. It is hoped that this research can provide a better understanding of how increasing awareness of financial inclusion and the role of banking in tourism can help in national economic recovery and development. The results of this research are that theevariables partially have a significant effect on tourism development and the partial financial inclusion variable does not have a significant effect on the decision.to.visit. Banking and financial inclusion simultaneously influence tourism development.
PENGARUH CAPITAL INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE DIMODERASI OLEH PROFITABILITAS PADA SEKTOR CONSUMER CYCLICALS DI BEI TAHUN 2020-2022 Anugrah, Yonathan Tri; Siagian, Valentine
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.v13i2.2986

Abstract

The test conducted in this study aims to determine whether there is an effect of capital intensity and sales growth on tax avoidance moderated by profitablity with quantitative methods. The data source used in this study uses secondary data sources, namely financial reports from companies with the consumer cyclical sector on the Indonesia Stock Exchange in 2020-2022, the observation sample in this study was drawn using a purposive sampling method totaling 130 observation samples. The results of testing companies in the consumer cyclicals sector in 2020-2022 found that capital intensity has no effect on tax avoidance with a result of 0.201, sales growth also has no effect on tax avoidance where the result is 0.130, while profitability affects tax avoidance with a result of 0.000, profitability as a moderator is unable to strengthen the effect of capital intensity on tax avoidance with a result of 0.649 and profitability as a moderator is not able to also strengthen the effect of sales growth on tax avoidance where the test result is 0.450.

Page 24 of 33 | Total Record : 330

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