Performance : Jurnal Bisnis dan Akuntansi
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.
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346 Documents
<![CDATA[ANALISIS HAMBATAN-HAMBATAN INKLUSI KEUANGAN TERHADAP PETANI REMPAH DI SUMENEP ]]>
<![CDATA[Rahmah, Shela Auliyah]]>;
<![CDATA[Nurhayati, Citra]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.2996
<![CDATA[The rapid development of technology has penetrated various aspects of life, including the financial sector. Financial inclusion remains a significant challenge for farmers in Sumenep due to various underlying issues. This forms the basis for the current research, which aims to investigate the barriers to financial inclusion for spice farmers in Sumenep. The research is essential because it will examine the factors hindering financial inclusion. This study adopts a qualitative research approach with a descriptive research design and employs several research techniques, including interviews, observations, and documentation..]]>
<![CDATA[KEPEMILIKAN MANAJERIAL DAN INTENSITAS PERSEDIAAN DALAM MENGHEMAT PAJAK PADA SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2020-2022 ]]>
<![CDATA[Sibuea, Shane Joyson]]>;
<![CDATA[Rinendy, Jhon]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v13i2.2999
<![CDATA[This research aims to investigate the extent to which companies can reduce their tax burden through the relationship between managerial ownership and inventory intensity concerning tax-saving practices without violating applicable laws. The study employs a quantitative method with a population of 71 companies, and 27 companies meeting the criteria were selected as samples using purposive sampling. The research focused on companies in the basic and chemical industries during the period 2020-2022. The findings indicate that managerial ownership, which refers to the ownership of the company by those who manage it, does not significantly impact the company's tax avoidance practices. Similarly, the amount of inventory stored in the company's warehouse does not have a significant effect. Therefore, it can be concluded that how the company owners manage the business and the quantity of inventory in the company's warehouse do not have a substantial influence on the company's tax avoidance strategies.]]>
<![CDATA[Analisis Social Influence, Perceived Ease of Use terhadap Behavioural Intention dengan Mediasi Perceived Usefulness ]]>
<![CDATA[Purwianti, Lily]]>;
<![CDATA[Maggie, Maggie]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3003
<![CDATA[The emergence of Covid-19 pandemic has spread widely to various countries, which of one includes Indonesia. Where in 2020, Indonesia also impact on this pandemic, so the government took action on PPKM policy regulations by recommending all activities carried outside such as work, carried out at home to reduce circulation wider spread of the virus. After going through a situation where people must comply with health protocols and maintain cleanliness. Where at the end of 2022, the Ministry of Health announced that active cases of Covid-19 had decreased consistently and gave optimism to the current efforts to deal with Covid-19, of course it has made people accumulate an extraordinary willingness to travel. Due to the emergence of people's behavioral intentions to travel by ordering their travel activities on online booking service provider applications, where these applications can provide convenience and useful for them so that does not require excessive effort also can be used easily and efficiently. Indirectly it can also make the tourism industry continue to experience the most significant growth in searching for online travel agents because people's behavioral intentions are influenced by social influences that can provide convenience and benefits when using online booking service provider applications.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Laili, Najmul]]>;
<![CDATA[Wahyuni, Nining Ika]]>;
<![CDATA[Miqdad, Muhammad]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3075
<![CDATA[The fundamental goal of this research is to investigate the impact of various, debt, and company size play a role in the adoption of earnings management techniques. Companies in the banking sector that were traded on the Indonesia Stock Exchange (IDX) were the primary focus of the study, both in terms of the population and the sample. During the sampling phase, the researchers used a purposive sample strategy. The sample consisted of a total of 32 businesses. Descriptive statistics, tests of classical assumptions, multiple linear regression, analysis of coefficient of determination, F-test, and t-test were all used to compile this report. As can be seen from the data, the profitability variable does not play a significant role in the process of earnings management. Earnings management appears to be influenced by both the leverage variable and the firm's size.]]>
<![CDATA[PENGARUH TIKTOK TERHADAP CONSUMER IMPULSIF BUYING ONLINE BEHAVIOR PRODUK UMKM WANITA MADURA ]]>
<![CDATA[Solihin, Solihin]]>;
<![CDATA[Suyono, Suyono]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3080
<![CDATA[TikTok is one of the most used social media platforms popular among young adults and teens and has over 1.4 billion monthly active users by 2023. Indonesia itself ranks second in the world for TikTok users, with monthly active users reaching 99.1 million people in April 2022. TikTok is enjoying significant growth in user acquisition with an increase in brands appearing on the platform. This study studies how TikTok affects the impulse buying behavior of consumers of Madura MSME products through the lens of the Stimulus-Organism-Response (SOR) model consisting of product-related visual appeal and product feasibility (Stimuli), perceived enjoyment, (Organism), and impulse purchase intention (Response) Smart PLS is used to analyze respondent response data from closed questionnaires distributed through online channels. The findings suggest that the visual appeal and feasibility of the product positively affect perceived enjoyment. The data confirms the positive effect perceived enjoyment among TikTok users has on their impulse buying behavior. In addition to theoretical implications and suggestions for expanding the research domain, the study offers practical recommendations for marketers to leverage TikTok's ability to drive impulse buying behavior]]>
<![CDATA[Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Harga Saham ]]>
<![CDATA[Ulum, Bustanul]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v13i1.3081
<![CDATA[This study has a purpose, namely to determine and analyze the effect of liquidity and company size on stock prices in primary consumption sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 – 2020. This study uses a quantitative approach, this method uses the multiple linear regression analysis by doing classical assumption test, hypothesis test and coefficient of determination. The results of this study are obtained partially, liquidity has no effect on stock prices, firm size affects stock prices, while simultaneously liquidity and firm size affect stock prices.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Corporate Social Responcibility ]]>
<![CDATA[Ulum, Bustanul]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v13i2.3082
<![CDATA[Objective : This study aims to determine and analyze the effect of Company Size, Profitability and Leverage on Corporate Social Responsibility in Food and Beverages companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. The results of this study are expected to be used by companies as material evaluation in order to increase the disclosure of Corporate Social Responsibility. Research method : This study uses a quantitative approach. The method used is the method of multiple linear regression analysis, by testing classical assumptions, testing hypotheses and coefficients of determination. The population of this study were 30 food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. Based on the purposive sampling method, a sample of 11 companies was obtained. The data analysis technique used in this research is multiple linear regression. Findings : The results obtained partially, Firm Size has a significant effect on Corporate Social Responsibility, Profitability has a significant effect on Corporate Social Responsibility, and Leverage has no and no significant effect on Corporate Social Responsibility. Meanwhile, simultaneously, Company Size, Profitability, and Leverage have a significant effect on Corporate Social Responsibility.]]>
<![CDATA[Dinamika Gender dan Kinerja Perusahaan: Eksplorasi Peran Dewan Wanita dengan Kualifikasi Akuntansi ]]>
<![CDATA[Ivone, Ivone]]>;
<![CDATA[Sheren, Sheren]]>;
<![CDATA[Chandra, Budi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3084
<![CDATA[Although research topics related to gender influence are quite common, there are still inconsistencies in the results Many countries have implemented gender quotas on company boards, whereas Indonesia has not adopted this policy yet. So this research was conducted to determine the influence of female directors and commissioners on company performance as well as the influence of the moderating variable of women on the board with accounting qualifications. This research uses a purposive sampling method. The objects of this research are all non-financial companies listed on the IDX from 2018 to 2022, accompanied by purposive sampling criteria. This research applies panel data regression analysis methods and uses the SPSS and EViews statistical programs. The results of this research found that female directors and commissioners do not have a positive influence on company performance. Meanwhile, moderating variables can moderate the relationship between independent and dependent variables. However, the direction of moderation obtained shows opposite results to previous research. This can occur due to investor bias, where investors feel unsure about the competence of female board members.]]>
<![CDATA[ANALISA PENGARUH AKTIVITAS PEMASARAN MEDIA SOSIAL TERHADAP PURCHASE INTENTION YANG DIMEDIASIKAN TRUST DAN BRAND IMAGE ]]>
<![CDATA[Putra, Edy Yulianto]]>;
<![CDATA[Ariyanto, Hepy Hefri]]>;
<![CDATA[Meliana, Meliana]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3085
<![CDATA[The research in this article aims to analyze the influence of entertainment, interaction, and trendiness on customer purchase intentions in social media marketing content which is mediated by trust and brand image. The method used in this research is a quantitative method with purposive sampling technique. This research uses primary data, namely data obtained by distributing questionnaires via Google Form to 318 respondents with 27 questions. This research data was processed using the PLS-SEM program. The results of this research are that entertainment, interaction, and trendiness have a positive effect on trust and brand image. Trust and brand image also have a significant influence on Purchase Intention. Apart from that, there is a significant relationship between Entertainment, Interaction, and Trendiness on Purchase Intention which is mediated by Trust and Brand Image, so it can be concluded that marketing activities carried out on social media through content can grow customer purchase intentions. Therefore, companies or businesses can be more active in cyberspace to carry out their marketing and advertising programs with social media platforms through more interesting marketing content.]]>
<![CDATA[PENGARUH PEMBERDAYAAN DAN KOMPETENSI TERHADAP PENINGKATAN KINERJA KARYAWAN CV. JAKAHARTA PALEMBANG ]]>
<![CDATA[Supriyadi, Nur]]>;
<![CDATA[Syaiful, Fahmi Fadlillah]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3103
<![CDATA[This study aims to examine the effect of employee competence and empowerment on improving employee performance at CV Jakaharta Palembang. Quantitative strategy was adopted as the research method in this study. Sixty employees were sampled in this investigation. Employees of CV Jakaharta Palembang were given questionnaires as part of the data collection methodology. Data analysis was conducted by multiple linear regression. SPSS 24 was used in the data processing of this study. The research findings show that employee performance is influenced by the empowerment component.]]>
