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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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REMUNERASI EKSEKUTIF TERHADAP KREDIT MACET PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA DENGAN MODERASI KOMITE MANAJEMEN RESIKO Soebijanto, Ali
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.v14i2.3693

Abstract

Executive remuneration as part of reducing opportunistic behavior from the concept of agency theory has been widely studied in the banking sector. So far, research has been related to banking performance, but it was rare to associate it with non-performing loans. This study aimed to analyze the influence of executive remuneration on non-performing loans of banking companies listed on the Indonesia Stock Exchange. The research design uses quantitative. The independent variable is executive remuneration for directors and commissioners, the dependent variable is the amount of non-performing loans, the moderating variable is the risk management committee and the control variables are company size, age, and CAR. The research years used were 2017 to 2021. The statistical tests used were multiple linear regression and MRA (moderated regression analysis) processed with SPSS version 26. The results of the study indicated a negative influence of remuneration on non-performing loans, while the presence of a risk management committee weakened the influence of remuneration on non-performing loans. The effect of the CAR control variable, company size had a significant negative effect on bad debts, while company age had a significant positive effect.
PENERAPAN KUALITAS LAYANAN, KEPERCAYAAN DAN KEPUASAN SECARA ELEKTRONIK MENDORONG NIAT PEMBELIAN KEMBALI PADA TOKOPEDIA Ilfitriah, Aniek Maschudah; Aryani, Nadillah Urfa
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.v14i2.3694

Abstract

This study aims to test and analyze repurchase intention on Tokopedia through testing the level of service quality, trust and satisfaction electronically. Through the sampling technique, purposive sampling obtained electronic respondents in this study as many as one hundred and fifty-one people. This research with a quantitative approach uses the SEM-PLS analysis technique with the Smart PLS4 test tool. The hypothesis used in this study is that service quality has a significant positive effect on satisfaction, trust has a significant positive effect on satisfaction and satisfaction has a significant positive effect on repurchase intention on Tokopedia. All tests conducted on customers/respondents are carried out online (electronically). Testing using Smart PLS4 in this study to test the validity and reliability of the instruments used and stated that all statement items are valid and the research instrument (questionnaire) is stated to be reliable. The test results show that the better the quality of service to customers will increase customer satisfaction electronically. The high level of customer trust in Tokopedia will also increase customer satisfaction electronically. The higher the level of customer satisfaction encourages customers to make electronic repurchases on Tokopedia. The results of this study can be used as a reference source that Tokopedia is still the public's destination for shopping as an e-commerce platform that has the ability to provide good, quality, safe and satisfying services, especially results that can be recommended on product points and service delivery.
TANTANGAN PENERAPAN SOCIAL RETURN ON INVESTMENT (SROI) DI INDONESIA STUDI KASUS PADA WILAYAH PESISIR Aptasari, Fety Widianti; Maharani Putri, Baiq Krisnina; Mujahidi, Khairul; Hastuti, Ely Windarti
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.v14i2.3696

Abstract

Socio-economic inequality in Indonesia remains a serious problem, with most of the country's wealth controlled by a small minority of the population. Coastal communities, especially fishermen, face severe poverty, prompting various entities to implement economic empowerment programs. However, the effectiveness of these programs is often questioned, leading to the Social Return on Investment (SROI) method being used to measure the social, economic and environmental impacts of such investments. SROI offers a more comprehensive evaluation approach, but its application in Indonesia, especially in coastal areas, is still very limited. This study aims to analyze the challenges of applying SROI in Indonesia's coastal areas, with a focus on economic empowerment programs. These challenges come from program providers, such as corporations that focus on regulatory compliance, governments that are more output-oriented, and NGOs with limited resources. In addition, challenges also come from beneficiaries, including low levels of education, short-term orientation towards aid, and daily economic constraints. This research offers a contribution to the development of more effective and sustainable economic empowerment policies and strategies in Indonesia, in order to reduce socioeconomic inequality nationwide.
PENERAPAN MODEL UNIFIED THEORY OF ACCEPTANCE DAN USE OF TECHNOLOGY (UTAUT2) UNTUK MENJELASKAN BEHAVIORAL INTENTION DAN ACTUAL USAGE PENGGUNAAN APLIKASI QRIS DI KOTA MALANG Rifa’i, Ahmad; Rachmawati, Ike Kusdyah; Pradiani, Theresia; Ruspitasari, Widi Dewi
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.v14i2.3716

Abstract

Quick Response Code Indonesian Standard (QRIS)a banking service that aims to provide smoothness and convenience in banking by utilizing information technology. Research to examine the extent to which Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Perceived Value and Habit and Behavioral Intention influence on Behavioral Usage. This research is an explanatory research, the location of this study was conducted in the city of Malang, East Java. The population in this study were all people who transacted using Mobile Banking with a sample of 196 respondents. Data analysis techniques using Descriptive Statistical Analysis, Path Analysis and Testing Hypotheses. From the results of the analysis and discussion obtained the results of Performance Expectancy, Effort Expectancy, Facilitating Conditions and Hedonic Motivation significantly influence Behavioral Intention. Furthermore Social Influence, Perceived Value and Habit have no significant effect on Behavioral Intention. Facilitating Conditions and habits do not significantly influence Behavioral to Used, but Behavioral Intention influences Behavioral to Use. Facilitating Conditions and habits significantly influence Behavioral Usage through Behavioral intention.
PENGARUH PERPUTARAN TOTAL ASET DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASET PADA PERUSAHAAN SEKTOR CONSUMER NON – CYCLICALS YANG TERDAFTAR DI BEI Annisa, Wulan Nur; Suherman, Asep
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.v14i2.3729

Abstract

The purpose of this study is to investigate the impact of total asset turnover (TATO) and inventory turnover (ITO) on return on asset (ROA) for companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (BEI). The population in this study consists of companies in the consumer non-cyclicals sector listed on the BEI from 2020 to 2023. The sampling method used is purposive sampling, and 25 companies were obtained as samples. The data analysis technique used includes classical assumption tests (Multicollinearity, Heteroscedasticity, and Autocorrelation tests), Multiple Linear Regression Analysis, Hypothesis Testing (t-test and F-test), and Coefficient of Determination. The data processing in this study uses SPSS software for windows version 27. The results of the testing show that total asset turnover (X1) has a positive effect on ROA (Y) with a t-statistic value of 2.303 > t-table value of 1.98472 and significance level of 0.024 < 0.05. On the other hand, inventory turnover (X2) does not have an effect on ROA (Y) with a t-statistic value of 1.401 < 1.98472 or less than the t-table value. Based on the results from the coefficient of determination table, the adjusted R² value is 0.076. This means that the ability of independent variables such as total asset turnover, accounts receivable turnover, and inventory turnover in explaining dependent variable ROA is 7.6%, while 92.4% is explained by other variables not investigated in this study.
THE ROLE OF WORK SKILLS AND DIGITALIZATION IN THE RELATIONSHIP BETWEEN GASTRONOMY INVOLVEMENT, LOCAL FOOD CONSUMPTION VALUE, AND PURCHASE INTENTION OF MALANG'S CULINARY SPECIALTIES Lidyana, Liza; Rachmawati, Ike Kusdyah; Handoko, Yunus
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.v14i2.3732

Abstract

This study was conducted in the city of Malang, involving 230 respondents who are local culinary enthusiasts. The analysis technique used is SmartPLS to examine the relationships between gastronomy involvement, Local Food Consumption value, culinary skills, digitalization, and purchase intention. The results show that Gastronomy Involvement does not have a direct effect on purchase intention. However, this involvement positively influences culinary skills and digitalization, indicating that increased engagement in gastronomy can enhance skills and the utilization of digital technology. Additionally, Local Food Consumption value significantly affects both culinary skills and digitalization.Culinary skills have been shown to positively impact purchase intention, emphasizing the importance of skill development in enhancing consumer buying intentions. Meanwhile, digitalization does not exhibit a direct effect on purchase intention. The study also found that both Gastronomy Involvement and Local Food Consumption can increase purchase intention through culinary skills, but not through digitalization. These findings provide important insights for culinary industry stakeholders in Malang to focus on skill development as a strategy to enhance purchase intention.
PENGARUH PEMAHAMAN KEBIJAKAN PERPAJAKAN TERHADAP NIAT UNTUK PATUH DENGAN KESADARAN PERPAJAKAN SEBAGAI MEDIASI Ouduil, Edwardo Chlopas; Susanti, Mila; Ismail, Marthinus
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.v14i2.3746

Abstract

In order to increase state revenue through taxes, the government has developed various strategies aimed at increasing the compliance of taxpayers (WP). One of the strategies carried out was through the issuance of tax policies which were expected to be able to raise the awareness of taxpayers and finally cause the intention to comply with all tax regulations. Therefore, the study aimed to seek certainty about the intention to comply from taxpayers from the existence of tax policies rolled out by the government with taxpayer awareness as a lever variable. This study used primary data by sharing questionnaires virtually. The sample data was collected using the purposive sampling method, to obtain perceptions from respondents, especially those who already know tax policies. The data were analyzed using descriptive statistics and statistical regression. The results of the study found that the intention to comply began with an understanding of tax policies and the awareness of taxpayers. The intention to comply directly comes from the understanding of tax policy, but some taxpayers stated that it was catalyzed because of tax awareness from taxpayers.
THE STUDY OF THE IMPLEMENTATION OF THE HOT-FIT MODEL IN ANALYZING THE USE OF QRIS IN MALANG CITY Febriandika, Triyan; Rachmawati, Ike Kusdyah; Pradiani, Theresia
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.v14i2.3752

Abstract

This study aims to analyze the implementation of the HOT-FIT model in the use of QRIS in Malang City, focusing on the variables of System Quality, Information Quality, and Service Quality. Involving 180 QRIS users as respondents, the results indicate that user satisfaction significantly affects the benefits of using the QRIS application. Information quality has a significant impact on user satisfaction but does not directly influence benefits or system usage. Meanwhile, service quality significantly affects user satisfaction, benefits, and system usage. System quality also significantly influences user satisfaction and system usage, but does not directly affect the benefits received by users. Furthermore, system usage proves to have a significant effect on the benefits obtained. Mediation analysis shows that user satisfaction serves as a significant mediator between service quality, system quality, and benefits, whereas information quality does not show a significant impact on benefits through system usage. These findings provide important insights for the development and enhancement of QRIS services in Malang City to improve user experience and perceived benefits. This research is expected to contribute to the understanding of the factors influencing the effectiveness of QRIS usage and to offer recommendations for service providers to enhance quality and user satisfaction.
ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI Afif, Ali; Febriati, Febriati; Yahya, Rizky Fakhrul
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.v14i2.3504

Abstract

The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.
Strategi Potongan Harga, Promosi Penjualan Dan Gaya Hidup Berbelanja Dalam Meningkatkan Pembeli Implusif Riska, Riska; Amal, Muhammad Khairul; Arrina Lestari, Nurni
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.v14i2.3627

Abstract

Meningkatkan pembelian implusif ini adalah salah satu strategi pemasaran yang dilakukan marketplace untuk meningkatkan penjualan maka dari itu tujuan penelitian ini adalah untuk melihat bagaimana pengaruh strategi potongan harga, promosi penjualan, dan gaya hidup berbelanja terhadap pembeli impulsif. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif, data dikumpulkan melalui kuesioner dengan sampel 144 responden penguna marketplace dikabupaten sukabumi. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) dengan bantuan software Amos versi 23 yang dimana untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa potongan harga mempengaruhi pembeli impulsif secara signifikan dan positif yang dibuktikan dengan nilai CR 2,759 serta P-Value sebesar 0,006, promosi penjualan berpengaruh positif dan siginifikan terhadap pembeli impulsif dengan nilai CR 2,442 Dan P- Value sebesar 0,015, sedangkan gaya hidup berbelanja berpengaruh positif dan siginfikan terhadap pembeli impulsif dengan nilai CR sebesar 2,667 dan P-Value sebesar 0,008. Kata Kunci : Potongan harga, Promosi penjualan, Gaya hidup berbelanja dan Pembeli Implusif.

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