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 EFISIENSI MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Krisyadi, Robby; Hendi, Hendi; Chairika, Saltycia
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.v14i1.3109

Abstract

This study aims to investigate the impact of intellectual capital on the performance of companies listed on the Indonesia Stock Exchange with the moderation of company size. The research focuses on the use of quantitative data, including the annual reports of companies listed on the IDX from 2018 to 2022. The sample was collected using purposive sampling method, comprising a total of 166 company samples. The analytical methods employed include classic assumption testing, multiple linear regression analysis, and hypothesis testing using the F-test (for overall influence) and the t-test (for partial influence) at a significance level of 0.05. The results of this study reveal an insignificant relationship between intellectual capital (MVAIC) and company performance (ROA) as well as company size gives insignificant to the relationship. This finding provides valuable insights for stakeholders in the Indonesian stock market and companies listed on the Indonesia Stock Exchange in managing their intellectual capital.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PERILAKU PEMBAYARAN DIGITAL DIMEDIASI SIKAP TERHADAP PENGGUNAAN DI KOTA BATAM Juniarty, Shely; Zai, Immanuel
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.v14i1.3111

Abstract

Penelitian ini bertujuan untuk menguji persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko terhadap niat perilaku yang dimediasi oleh variabel sikap terhadap penggunaan. Teknik pengambilan sample dengan metode purposive sampling, kuesioner yang disebarkan sebanyak 270 responden. Pengolahan data yang dilakukan menggunakan aplikasi SmartPLS. Hasil penelitian membuktikan bahwa persepsi kemudahan penggunaan dan persepsi kegunaan berpengaruh signfikan terhadap variabel sikap terhadap penggunaan, namun, persepsi risiko tidak berpengaruh signifikan terhadap variabel sikap terhadap penggunaan. Kemudian sikap terhadap penggunaan mampu memediasi hubungan antara persepsi kemudahan kegunan, persepsi kegunaan terhadap niat perilaku, namun, sikap terhadap penggunaan tidak mampu memediasi hubungan antara persepsi risko terhadap niat perilaku.
HUBUNGAN EKSPOR, IMPOR, INFLASI, DAN JUMLAH UANG BEREDAR TERHADAP PERTUMBUHAN EKONOMI INDONESIA DENGAN NILAI TUKAR SEBAGAI MEDIASI Budiman, Johny; Arifin, Supriyadi
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.v14i1.3112

Abstract

The economic level of a country can be identified by looking at its economic growth. Economic growth in each period will not be consistent all the time, but will experience periodic fluctuations.The aim of this research is to examine the connection between exports, imports, inflation, the amount of money in circulation and economic growth through the exchange rate in Indonesia. This research uses multiple linear regression analysis methods with secondary data. The data used consists of information regarding exports, imports, inflation, money supply, exchange rates and Indonesia's economic growth. In terms of data collection time, this type of data study uses time series data collected from the years 2018-2022 with SPSS 21. Based on the results of research that has been carried out, direct influence shows that exports & imports do not have a significant effect on economic growth, while inflation & money supply has a significant positive effect on economic growth. Apart from that, the indirect effect shows that exports through the exchange rate have a positive and insignificant effect on economic growth, money supply through the exchange rate has a positive and significant effect on economic growth, while imports & inflation through the exchange rate have no significant effect on economic growth.
PENGARUH SOCIAL MEDIA, CONTENT MARKETING, DIGITAL MARKETING, BRAND AWARENESS, CUSTOMERS SATISFACTION TERHADAP PURCHASE INTENTION DI DALAM BISNIS MINUMAN KEKINIAN YANG DI MEDIASI OLEH TRUST DI KOTA BATAM Hasan, Golan; Chang, Jesseline
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.v14i1.3294

Abstract

This research was conducted with the aim of identifying and analyzing factors that influence purchase intentions in the beverage business. In this case, the object of this research is people in the city of Batam who know about the beverage business and have the intention to buy beverage business products. The independent variables used in the object of this research are social media, content marketing, digital marketing, brand awareness, and customer satisfaction. The intervening variable used is trust and the dependent variable used is purchase intention. This research uses a quantitative approach in data collection and a purposive sampling technique for data analysis using Smart PLS. The sample for this research was the community in the city of Batam with a total of 300 respondents. The results of this study show that there is an influence of social media (SM), content marketing (CM), digital marketing (DM), brand awareness (BA) and customer satisfaction (CS) on purchase intention (PI) which is mediated by trust (T) in Batam city. This research also indicates that trust (T) can significantly mediate the relationship between social media (SM), content marketing (CM), digital marketing (DM), brand awareness (BA) and customer satisfaction (CS) on purchase intention (PI).
PENGARUH PERSEPSI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP PERENCANAAN KEUANGAN: PERAN MEDIASI LITERASI KEUANGAN Budiwidjojo Putra, Alfa Santoso; Kusumawati, Evi Dewi; Kartikasari, Dewi
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.v14i1.3299

Abstract

This study aims to analyze the influence of financial perception and financial management on financial planning with financial literacy as a mediating variable. The problem investigated is how financial perception, financial management, and financial literacy affect individual financial planning. This study uses a quantitative approach with a survey method on subjects involved in personal financial management. Data was collected through online questionnaires distributed to active adult financial managers. The data was then analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software. The results show that financial perception has a significant effect on financial planning, financial management has a significant effect on financial planning, and financial literacy has a significant effect on financial planning. Furthermore, financial literacy was proven to mediate the influence of financial perception and financial management on financial planning. The conclusion of this study is that financial perception, financial management, and financial literacy play an important role in improving individual financial planning. Financial literacy has been proven to be a mediating factor that strengthens the relationship between financial perception, financial management, and financial planning. Practical implications and recommendations for future research are also discussed.
PENGARUH PER, DER, DAN PBV TERHADAP HARGA SAHAM STUDI PADAN INDEKS SAHAM IDX 80 YANG LISTING DI BEI PERIODE 2022 Kurniawan, Aditya Bayu; Zaki, Achmad
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.v14i1.3302

Abstract

This study aims to obtain evidence regarding the effect of Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Price Book Value (PBV) on stock prices. The population in this study amounted to 80 companies that were members of the IDX 80 stock index in 2022. This study uses a quantitative method consisting of classical assumption tests and multiple linear regression tests. The hypothesis in this study used a partial test or T test using the help of the SPSS 25 program. The results of this study indicate that the Debt to Equity Ratio (DER) and Price Earning Ratio (PER), have no effect on stock prices, while Price Book Value (PBV) has a significant effect on stock prices.
PENGARUH PRODUCT QUALITY AND PRICE PERCEPTION TERHADAP CUSTOMER LOYALTY DIMEDIASI OLEH CUSTOMER SATISFACTION (STUDI KASUS DI TOKO ONLIE PERSEWAAN ALAT-ALAT GRILL) Rochmah, Nazila Wiji; Muzdalifah, Laily
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.v14i1.3314

Abstract

This research aims to examine the influence of product quality and price perception on customer loyalty which is mediated by customer satisfaction in an online grill equipment rental shop. A sample of 70 respondents had their data processed using the Smart PLS 4 program. The research results show that: product quality has a direct and significantly positive effect on customer loyalty. Price perception also has a direct and significantly positive effect on customer loyalty, price perception has a direct and significantly positive effect on customer satisfaction. Meanwhile, product quality has no significant effect on customer satisfaction, customer satisfaction has a direct and significant positive effect on customer loyalty, customer satisfaction can positively mediate the relationship between product quality and customer loyalty. Customer satisfaction does not mediate significantly between product quality and customer loyalty. This research enriches information/theory regarding the relationship between products, price perceptions, customer satisfaction and customer loyalty and offers a new approach to the relationship between variables.
Apakah Kesetaraan Gender , Pemberdayaan Perempuan Dalam Kewirausahaan Dan Pelatihan Berpengaruh Terhadap Pembangunan Desa Ramah Perempuan Dan Peduli Anak? Winahyu, Pawestri; Rahayu, Jekti
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.v14i1.3319

Abstract

This research aimed to examine the influence of gender equality and women's empowerment and their influence on entrepreneurship training and the successful development of women-friendly and child-caring villages. The research subjects are women entrepreneurs in Sumberjambe District, Jember Regency. This research is quantitative research with an associative research approach. The research population is woman entrepreneurs in Sumberjambe District, Jember Regency. The research sample was determined by non-probability sampling as many as 95 people. For data analysis, Structural Equation Model (SEM) analysis was conducted with the Partial Least Square / SEM-PLS approach. The results showed that gender equality and women's empowerment had a significant effect on entrepreneurship training. Gender equality and entrepreneurship training have a significant effect on the success of women-friendly and child-caring village development. Meanwhile, women's empowerment does not significantly affect the success of women-friendly and child-caring village development.
PENGARUH WORK FAMILY CONFLICT DAN FLEKSIBILITAS KERJA TERHADAP KINERJA PEGAWAI (Studi Pada Bagian Pengadaan Barang dan Jasa Sekretariat Daerah Kabupaten Bondowoso) Karjono, K; Martin, Ni Nyoman Putu; Thamrin, Mohammad
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.v14i1.3337

Abstract

The aim of this research is to determine and analyze the influence of work family conflict and work flexibility on the performance of employees of the Goods and Services Procurement Section of the Bondowoso Regency Regional Secretariat. The number of samples for this study was 126. The analysis technique used was Structural Equation Model (SEM) using WarpPLS 7.0. The results of data analysis show that the variables work family conflict, work motivation and work flexibility partially have a significant effect on the performance of employees in the Goods and Services Procurement Section of the Regional Secretariat of Bondowoso Regency
PENGARUH KOMPENSASI, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PUSKESMAS ARJASA Amin, Bahrul; Anwar, Syaiful
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.v14i1.3346

Abstract

The aim of this research is to determine partially or jointly the influence of remuneration variables, work discipline and work motivation on the performance of Aljasa Community Health Center employees. Data collection was carried out through distributing questionnaires and research was conducted on 80 respondents from the civil service department (a sample of 67 civil servant workers from the Community Health Center Arjasa). Respondent responses were processed using multiple regression analysis, t-test, f-test, and r-test using a Likert scale. The results of this research reveal a partial (significant) influence between reward variables, work discipline, and work motivation on the dependent variable performance employees, while the research variables reward, job reveal the influence of work discipline variables on discipline. Work motivation for employee performance. The results of this research show that the leadership of the Arjasa Health Center can pay attention to compensation and work discipline, motivate employees and monitor employee activities to improve the performance of Puskesmas employees.

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