cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 25   26   27   28   29 
PERSEPSI KUALITAS DAN CITRA MEREK DALAM MEMEDIASI PENGARUH E-WOM TERHADAP MINAT BELI Febriyanti, Dewi; Sayyida, Sayyida; Alwiyah, Alwiyah
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.v14i1.3353

Abstract

In recent years, many FNB (food and beverage) innovations have emerged and developed rapidly in Southeast Asia, including Indonesia. One of the FNB businesses that is currently developing and going viral in Indonesia is Mixue. The opening of the first Mixue outlet in Sumenep Regency had an impact on the strong desire of the public to try it. The reason is, Mixue is currently being discussed in cyberspace. This research aims to analyze the influence of Electronic Word of Mouth (e-WOM) on Mixue consumers' buying interest in Sumenep Regency with perceived quality and brand image as mediating variables. The purposive sampling method produced data from 100 respondents. The data analysis method uses PLS-SEM (Partial Least Square Structural Equation Modeling). The Stimulus Organism Response (SOR) model is the basis of the conceptual framework. Findings show that e-WOM influences purchase intention, perceived quality, and brand image. Perceived quality has no effect on purchase intention, while brand image has an effect on purchase intention. The research results show that e-WOM has no effect on perceived product quality, but does influence the brand image of FNB products which are currently viral, which then influences purchase intentions.
Pengaruh Transfer pricing dan Sales Growth Terhadap Tax avoidance Pada Perusahaan di Bidang Teknologi (Data IDX 2021-2023) Ouduil, Stanley Alberto; Sudjiman, Lorina Siregar; Susanti, Mila
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.v14i1.3354

Abstract

The global technology sector has experienced significant growth, leading to increased scrutiny of tax practices within companies. Transfer pricing, the practice of setting prices for transactions between affiliated entities, has been a focus of regulatory bodies and academics. The relationship between Sales Growth and Tax Avoidance is an important aspect that has not been explored in the context of technology companies. This research aims to examine the relationship between Transfer pricing, Sales Growth, and Tax Avoidance in the technology industry by utilizing data from the Indonesia Stock Exchange (BEI) from 2021 to 2023. This research uses quantitative methodology, specifically utilizing IDX financial data. for technology companies. Transfer pricing practices will be assessed through financial indicators, while Sales Growth will be measured as a percentage increase in revenue during the research period. Tax Avoidance will be operationalized using predetermined metrics such as effective tax rates. Statistical methods, such as regression analysis, will be used to identify patterns and correlations between variables. Research findings show that there is no relationship between Transfer Pricing and Sales Growth and Tax Avoidance in companies operating in the Technology Sector.
DETERMINAN PENJUALAN DITINJAU DARI BIAYA PEMASARAN DAN IKLAN DAN PROMOSI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Mira, Jennifer Brooklin; Manalu, Herold Moody; Hutabarat, Francis
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.v14i1.3355

Abstract

Sales are the goal of every company, this study uses marketing costs and advertising and promotion as factors that influence sales in food and beverage sector companies on the Indonesia Stock Exchange. This research is quantitative and the research sample is 17 food and beverage companies on the Indonesia Stock Exchange from 2019-2022. The results showed that there was a significant influence between marketing costs and sales. The same thing is found that advertising and promotion have a significant effect on sales. Simutaneously found that both factors have significant results on sales.
PENGARUH PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA BADAN PENDAPATAN DAERAH KOTA BEKASI) Nauli, Halberry Tania; Ismail, Marthinus; Susanti, Mila
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.v14i1.3356

Abstract

The focus of the knowledge analysis will be Regional Original Income influenced by Hotel and Restaurant Taxes in Bekasi City. This research analyzes the 2018–2023 hotel and restaurant taxes using the Classic Assumption Test, t test, F test and determination. In this case, the t test shows that there is quite a large influence between Hotel Tax 0.002 < 0.05 Restaurant Tax, and the F test shows that Hotel Tax and Restaurant Tax both help the research show that Hotel and Restaurant Tax increases regional income in Bekasi City, and these two taxes have a significant effect on the Regional Original Income of Bekasi City with a significance limit of 0.004 < 0.05. The conclusion is that these two taxes affect Regional Original Income simultaneously.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN: PERAN BIAYA KEAGENAN SEBAGAI MEDIASI Candy, Candy; Shelvi, Shelvi; Budiman, Johny
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.v14i2.3406

Abstract

This research aims to evaluate how corporate governance influences firm performance, considering the role of agency costs as mediation. The research sample consists of 120 manufacturing companies listed on the Indonesia Stock Exchange. The research data used quantitative data from companies' financial statements and annual reports from 2018 to 2022. The analysis method used is panel regression, and data validation was conducted using E-Views 12 software. The research results indicate that board size, managerial ownership, and institutional ownership do not significantly influence agency costs. However, agency costs significantly positively influence firm performance, as measured by ROA. Additionally, board size has a significant negative influence on firm performance. Meanwhile, managerial ownership and institutional ownership do not show a significant influence on firm performance. The mediation test results show that the influence of corporate governance on firm performance can’t be mediated by agency costs.
ANALISIS PRICE DISCOUNT TERHADAP ONLINE IMPULSE BUYING MELALUI BRAND TRUST SEBAGAI VARIABEL MEDIASI PADA PRODUK KECANTIKAN LOKAL Natasya, Ayudiya; Ramdan, Asep Muhamad; Mulia Z, Faizal
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.v14i2.3439

Abstract

Industri kecantikan secara umum mengalami pertumbuhan pesat, didorog oleh perkembangan inovasi teknologi yang memenuhi kebutuhan konsumen dalam merawat dan meningkatkan penampilan diri. Inovasi ini mencakup berbagai produk kecantikan, termasuk perawatan tubuh yang semakin diminati. Peningkatan jumlah merek produk perawatan tubuh menyebabkan persaingan yang signifikan dalam menarik minat konsumen. Scarlett, sebagai salah satu brand produk perawatan tubuh, tidak selalu menjadi pilihan utama dalam pembelian online. Hal ini berdampak pada menurunnya minat pembelian impulsif terhadap produk perawatan tubuh scarlett di platform marketplace. Penelitian ini bertujuan untuk mengetahui pengaruh mediasi kepercayaan merek dalam hubungan diskon terhadap pembelian impulsif secara online. Metode penelitian yang digunakan yaitu metode kuantitatif dengan pendekatan deskriptif asosiatif. Teknik sampel yang digunakan adalah probability sampling dengan menyebarkan kuesioner kepada 200 konsumen body care scarlett di Kota Sukabumi. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan bantuan software AMOS. Hasil penelitian menunjukan bahwa scarlett berhasil membangun diskon, kepercayaan merek dan pembelian impulsif secara online yang baik di mata konsumen body care scarlett. Diskon berpengaruh langsung dan signifikan terhadap kepercayaan merek, kepercayaan merek berpengaruh langsung dan signifikan terhadap pembelian impulsif secara online dan kepercayaan merek memediasi secara efektif dalam hubungan diskon terhadap pembelian impulsif secara online. Pengaruh hubungan langsung diskon terhadap pembelian impulsif secara online lebih kecil dibandingkan dengan pengaruh tidak langsung. Dengan demikian, dapat disimpulkan bahwa kepercayaan merek berperan sebagai mediator hubungan antara diskon terhadap pembelian impulsif secara online. The beauty industry in general is experiencing rapid growth, driven by the devoloment of technological innovations that meet consumer needs in caring for and improving their personal appearance. This innovation includes various beauty products, including body care which is increasingly in demand. The increase in the number of personal care product brands causes significant competition in attracting consumer interest and increases. Scarlett, as a body care product brand, is not always first choice for online purchasing. This has an impact on decreasing interest in online impulse buying of scarlett body care products on the marketplace platform. This research aims to determine the mediating influence of brand trust in the relationship between price discounts and online impulse buying. the research method used is a quantitative method whit an associative descriptive approach. The sampling technique used was probability sampling by distributing questionnaires to 200 scarlett body care consumers in sukabumi city. The data analysis technique uses structural equation modelling (SEM) with the help of AMOS software. The research results show that scarlett has succeeded in building price discount, brand trust and good online impulse buying in the eyes of scarlett body care consumers. Price discount have a direct and significant effect on brand trust, brand trust has a direct and significat effect on online impulse buying and brand trust mediates effectively in the relationship between price discounts and online impulse buying. The direct influence of price discount on online impulse buying is smaller than the indirect influence. Thus, it can be concluded that brand trust acts as a mediator in the relationship between price discount and online impulse buying.
PENGARUH EFIKASI DIRI DAN KERJASAMA TIM TERHADAP PRODUKTIVITAS KERJA KARYAWAN Maharani, Dewica; Nurmala, Resa; 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.v14i2.3442

Abstract

Ditengah perkembangan dunia bisnis yang semakin ketat, perusahaan harus memiliki kualitas kinerja yang baik agar dapat berkompetisi dalam persaingan tersebut. Kualitas kinerja yang baik ditentukan oleh berbagai hal dimana salah satu sumber daya terpenting dalam penggerak suatu perusahaan yaitu manusia sebagai tenaga kerjanya. Tujuan penelitian ini adalah Untuk mengetahui gambaran mengenai efikasi diri, kerjasama tim, dan produktivitas kerja karyawan. Untuk mengetahui pengaruh efikasi diri terhadap produktivitas kerja karyawan dan Untuk mengetahui pengaruh kerjasama tim terhadap produktivitas kerja karyawan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif melalui pendekatan kuantitatif. Populasi dalam penelitian ini adalah karyawan PT. Pegadaian (Persero) Cabang Kabupaten Cianjur dengan sampel sebanyak 35 responden. Data penelitian yang digunakan dalam penelitian ini meliputi data primer dan data sekunder yaitu observasi, wawancara, kuisioner, studi kepustakaan, dan dokumentasi. Hasil penelitian menunjukan nilai thitung lebih besar daripada ttabel yaitu 6.697 > 2.032 yang artinya terdapat pengaruh yang positif dan signifikan antara efikasi diri terhadap produktivitas kerja karyawan pada PT. Pegadaian (Persero) Cabang Kabupaten Cianjur dan Hasil penelitian menunjukan nilai thitung lebih besar dari pada ttabel yaitu nilai thitung = 5.427 dan nilai ttabel = 2.032 (5.427 > 2.032) yang artinya terdapat pengaruh yang positif dan signifikan antara kerjasama tim terhadap produktivitas kerja karyawan pada PT. Pegadaian (Persero) Cabang Kabupaten Cianjur. Amid the increasingly tight development of the business world, companies must have good quality performance in order to compete in this competition. The quality of good performance is determined by various things where one of the most important resources in driving a company is humans as its workforce. The purpose of this study was to determine an overview of self-efficacy, teamwork, and employee work productivity. To determine the effect of self-efficacy on employee work productivity and to determine the effect of teamwork on employee work productivity. The method used in this research is descriptive and associative method through quantitative approach. The population in this study were employees of PT Pegadaian (Persero) Cianjur Regency Branch with a sample of 35 respondents. The research data used in this study include primary data and secondary data, namely observation, interviews, questionnaires, literature studies, and documentation. The results showed that the tcount value is greater than the ttable, namely 6.697> 2.032, which means that there is a positive and significant influence between self-efficacy on employee work productivity at PT. Pegadaian (Persero) Cianjur Regency Branch and the results showed that the tcount value is greater than the ttable, namely the tcount value = 5.427 and the ttable value = 2.032 (5.427> 2.032), which means that there is a positive and significant influence between self-efficacy and employee work productivity at PT. Pegadaian (Persero) Cianjur Regency Branch.
ABS ANALISIS NILAI TUKAR RUPIAH DAN INFLASI TERHADAP RETURN SAHAM INDUSTRI PERBANKAN Santosa, Agus Budi; Nawatmi, Sri
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.v14i2.3570

Abstract

The role of the banking industry is an important sector in driving economic growth. Tight competition in the banking industry requires bank management to improve its performance. Financial reports are a means for investors to find out financial condition and make investment decisions. Investors monitor the performance of banking companies in terms of profit objectives from stock returns. This research will analyze the influence of external factors through the Rupiah exchange rate and inflation variables on stock prices. The tool of analysis in uses multiple linear regression to determine the influence between the independent variable and the dependent variable. The research data uses data for the 2018 - 2020 period. Finding on the research results, it is concluded that inflation has no effect on stock returns, while exchange rate has a negative effect to stock prices.
DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BEI Aprianto, Ryan; Desyana, Gita; Noviarty, Helisa
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.v14i2.3628

Abstract

A study was conducted to exaimine how profitability, Leverage, firm size, and firm can influence the disclosure of corporate social responsibility . The study employed a quantitative design, utilizing secondary data sourced from the annual reporst and sustainability reports of companies via the official website of the Indonesia Stock Exchange. The population of the study comprised banking sector companies listed on the IDX for the period of 2020-2023. A random sampling method was employed with purposive sampling, resulting in a size of 30 companies. Panel data regression analysis techniques will be used, along with Chow test and Hausman test to determine the regression analysis processed with the Eviews 12 software. The study found that profitability, Leverage, and firm age did not significantly effect CSR disclosure. Conversely, firm size showed a positive and significant influence on CSR disclosure.
ANALISIS DIGITAL LEADERSHIP, KOMPETENSI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN JNE SUKABUMI Nursiva, Halimah; Sudarma, Ade; Siwiyanti, Leonita
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.v14i2.3631

Abstract

If the goal is achieved well, the performance is declared a success. Overall, effective digital leadership, strong competencies, and a good work environment interact and influence each other to improve employee performance. However, many businesses, especially those related to freight forwarding services, face performance problems such as lack of knowledge about digital information technology, poor work environment, high turnover, and low discipline. All these problems disrupt company operations and performance. Therefore, this research aims to see how the performance of JNE Sukabumi branch employees is influenced by digital leadership, employee abilities and the work environment. It is hoped that this research will offer a new perspective on how to improve company performance and competitiveness in the technological era. This study utilizes a quantitative research model. In this research, probability sampling is used to collect data by distributing questionnaires and company data. The study's findings indicate that work environment, competency, and digital leadership all positively and significantly impact employee performance. Additionally, competency, work environment, and digital leadership all positively and significantly impact employee performance when taken together.

Page 27 of 33 | Total Record : 330

 25   26   27   28   29 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi Vol 9 No 2 (2019): Performance : Jurnal Bisnis & Akuntansi Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi Vol 6 No 1 (2016): Performance : Jurnal Bisnis & Akuntansi Vol 5 No 2 (2015): Performance : Jurnal Bisnis & Akuntansi Vol 5 No 1 (2015): Performance : Jurnal Bisnis & Akuntansi Vol 4 No 2 (2014): Performance : Jurnal Bisnis & Akuntansi Vol 4 No 1 (2014): Performance : Jurnal Bisnis & Akuntansi Vol 3 No 2 (2013): Performance : Jurnal Bisnis & Akuntansi Vol 3 No 1 (2013): Performance : Jurnal Bisnis & Akuntansi Vol 2 No 1 (2012): Performance : Jurnal Bisnis & Akuntansi More Issue