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Bayu Kurniawan
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akubayu01@gmail.com
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bayukurniawan@unw.ac.id
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INDONESIA
Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo
Published by Universitas Ngudi Waluyo
ISSN : -     EISSN : 27219526     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo is an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, including: Development Economic, Financial Management, Accounting, Marketing Management, Human Resource Management, Organizational Behavior, Strategic Management, Operations Management, Change Management, Management of Sharia, Entrepreneurship, E-Business, Knowledge Management, System Information Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 46 Documents
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Analisis Kemampuan Adaptasi Dan Motivasi Terhadap Kinerja Karyawan Di Universitas PGRI Semarang Sutrisno Sutrisno; Bayu Kurniawan
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 1 No 2 (2020): Periode Agustus 2020-JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

This study aims to analyze the extent to which the ability to adapt and motivate employee performance at the PGRI University Semarang so that later the results obtained can be used as input for the university to be able to conduct future restructuring. This study took a sample sample of the entire population of 123 employees. The data analysis method used is quantitative analysis using data quality test, classical assumption test, t statistical test, F statistical test, multiple linear regression analysis test, and the coefficient of determination. The results of the study indicate that environmental variables have an influence on performance. motivation has no effect on employee performance.
Pengaruh Regulasi Ambang Batas USD 3 Melalui E-Commerce Terhadap Minat Beli Produk Impor di Indonesia Dian Anggraeni; Made Irma Lestari
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 1 (2021): Periode Januari 2021 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

Penelitian eksplanatori dengan metode kuantitatif ini bertujuan untuk menguji secara empiris pengaruh regulasi ambang batas USD 3 (PMK Nomor 199/PMK.010/2019) melalui e-commerce terhadap minat beli produk impor di Indonesia. Volume impor barang kiriman yang semakin meningkat dan terjadinya kecurangan pembeli dalam melaporkan Consignment Notes (CN) menyebabkan dikeluarkannya PMK Nomor 199/PMK.010/2019 Tentang Ketentuan Kepabeanan, Cukai, dan Pajak Impor Atas Barang Kiriman yang berlaku mulai 30 januari 2020. Regulasi tersebut menurunkan ambang batas barang kiriman melalui e-commerce dari USD 75 menjadi USD 3 dengan tujuan untuk mendorong industri dalam negeri dan meningkatkan produksi produk lokal. Penelitian dilakukan di Indonesia pada bulan Agustus-September 2020 dengan populasi masyarakat Indonesia. Metode pengambilan sampel yang digunakan ialah purposive sampling dengan menyebarkan 160 kuesioner secara daring. Data dianalisis menggunakan regresi linier dengan alat program statistik setelah uji asumsi klasik terpenuhi. Hasil penelitian membuktikan regulasi ambang batas USD 3 (PMK Nomor 199/PMK.010/2019) melalui e-commerce berpengaruh signifikan positif terhadap minat beli produk impor di Indonesia. Masyarakat setuju dengan diberlakukannya regulasi tersebut dan minat beli produk impor menurun sehingga diharapkan mampu meningkatkan minat masyarakat membeli produk lokal.
Pengaruh Pengungkapan Informasi Keuangan Melalui Situs Web Perusahaan Terhadap Nilai Perusahaan Mutiara Tresna Parasetya; Bayu Kurniawan
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 1 (2021): Periode Januari 2021 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

The purpose of this study is to examine the effect of financial information and stock information disclosure through the company’s website on firm’s value (stock price). This study uses multiple regression analysis to examine the effect of financial information disclosure and stock information disclosure through the website on firm’s value. This study also uses the classic assumption analysis to fulfil the multiple regression analysis. Sample in this paper is companies listed in Bursa Efek Indonesia with sub sector bank. This study found that there was no influence between financial information disclosure through the company’s website on firm’s value. This study also found that there was no effect of stock information disclosure through the company’s website on firm’s value.
PENGARUH JOB INSECURITY, STRES KERJA, DAN BEBAN KERJA TERHADAP TURNOVER INTENTION DI PT. AGRO PRIMA SEJAHTERA LAMPUNG NurAzizaturrahma Azizah; Nurma Yunita; Renanda Prastika; Vicky F Sanjaya
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 1 No 1 (2020): Periode Januari 2020 - JEMA
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Abstract

ABSTRACT The purpose of this research is to find out the effect of job insecurity, workstress and workload on turnover intention on PT employees. Agro PrimaSejahtera Lampung. This research uses quantitative research methods anddata collection techniques by observation and questionnaire. The analysismethod uses the help of SmartPLS 3.0 testing software by testing thevalidity and reliabelity and significance test using t-statistics. The results ofthis study showed that job insecurity variables have a significant effect onturnover intention, work stress has a significant positive effect on turnoverintention and workload variables have a significant positive effect onturnover intention
PENGARUH STORE ATMOSPEHER TERHADAP LOYALITAS KONSUMEN DENGAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL MEDIASI PADA WARUNK UPNORMAL LAMPUNG Delviansyah Ade Patra Delviansyah; Diah Utami; Rifai Budi Hartanto; Vicky F Sanjaya
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 1 No 1 (2020): Periode Januari 2020 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

The research objective is to determine the application of store atmosphere diwarunk upnormal, to see consumer loyalty in normal warunk and for purchasing decisions as a mediation in normal warunk Lampung. This research activity was carried out at the upnormal warunk in the city of Bandar Lampung. The research method used in this journal is a questionnaire method. The sample of this research may be 93 respondents. Statistical tests were performed using Cronbach's alpha, composite reliability and Average Variance Extracted (AVE). All proposed hypotheses are supported and significant. The conclusion of this study is the effect of Store Atmosphere on loyalty has a significant and positive effect on purchase decisions as a mediating variable in the upnormal warunk Lampung.
Pengaruh Strategi Pemasaran, Pemberdayan, dan Pelatihan terhadap Produktifitas Pengrajin kain tapis Bung Sucinda; Meliyanti Meliyanti; Pramudya M Iqbal Arya; Sanjaya Vicky F
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 1 (2021): Periode Januari 2021 - JEMA
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Abstract

The purpose of this study was to see the effect of Marketing Strategy, Empowerment and Training on the productivity of the marketing filter cloth craftsmen. The number of respondents studied was 78 people, using saturated samples. Data collection was done by distributing questionnaires. The analysis technique used is multiple linear regression. The findings in this study are Marketing Strategy, Empowerment and Training have a positive and significant effect on employee work productivity.Keywords: Marketing Strategy, Empowerment, Training, and productivity
Pengaruh Kelompok Referensi, Media Sosial Dan Work Of Mouth Terhadap Keputusan Pembelian Melia Anggraini; Fitriani Fitriani; Vicky F Sanjaya
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 1 (2021): Periode Januari 2021 - JEMA
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Abstract

ABSTRACT This study aims to test the Reference, Social Media and Work Of Mouth groups on purchasing decisions in the millennial generation. The method used in this research is a questionnaire. The sample of this researchis 100 respondents. The static test was performed using the PLS-based Sturcturel Equation Modeling. The validation test uses the loading factor value. while the reliability test used Cronbach's alpha value, composite reliability and Average Variance Extracted (AVE). Of the three hypotheses put forward for the first and second hypotheses are accepted while the third hypothesis is rejected. The conclusion of this study is that the reference group and social media are accepted, while the Work of mount is rejected
Pengaruh Dewan Komisaris Independen Dan Kepemilikan Pihak Luar Terhadap Internet Financial Reporting Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 Apsarida Mila Puspa; Heru Sulistiyo; Sam'ani Sam'ani
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 1 (2021): Periode Januari 2021 - JEMA
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Abstract

This research on Internet Financial Reporting aims to examines the influence of independent board of commissioners and the external ownership on Internet Financial Reporting with profitability as an intervening. The research population is manufacturing companies that are listed on the Indonesia Stock Exchange in 2019. Samples in this research selected through purposive sampling, so that obtained by sample as many as 122 companies. Statistical test tool uses path analysis. The results showed that independent board of commissioners influenced significantly and positively toward profitability, the external ownership had positive and not significant effect on profitability, independent board of commissioners and profitability had positive and significant effect on Internet Financial Reporting, and the external ownership had negative and not significant effect on Internet Financial Reporting. This research showed there is influence of independent board of commissioners on Internet Financial Reporting through profitability as an intervening variable, but there is no influence of the external ownership on Internet Financial Reporting through profitability as an intervening variable.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Proses Pengembangan Sistem Kustiyono Kustiyono
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 1 (2021): Periode Januari 2021 - JEMA
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja sistem informasi akuntansi terhadap partisipasi pengguna, dukungan manajemen puncak, program pelatihan dan kapabilitas personal sistem perusahaan. Populasi penelitian ini adalah kinerja sistem informasi pada CV Wastu Dharma yang langsung terlibat dalam penggunaan sistem informasi akuntansi. Data diambil dari kuesioner yang dibagikan kepada responden. Variabel dalam penelitian ini adalah variable bebas (independent) partisipasi pengguna (X1), dukungan manajemen puncak (X2), pelatihan dan pendidikan (X3) dan kapabilitas personal sistem (X4) sedangkan variable terikatnya (dependent) adalah kinerja sistem informasi akuntansi (Y). data dianalisis dengan menggunakan analisa regresi linier berganda (multiple regretion). Hasil pengujian hipotesis menunjukkan hipotesis terdapat pengaruh positif program pelatihan terhadap kinerja SIA pada CV. Wastu Dharma Semarang terbukti, sehingga semakin tinggi tingkat program pelatihan akan meningkatkan kinerja sistem informasi akuntansi di CV. Wastu Dharma Semarang . Pengaruh variabel independensi terhadap kapabilitas personal sistem sebesar 2.220 > t tabel = 1.69 dan angka signifikasi = 0,033 < α = 0,05. Dengan demikian hipotesis (H4) bahwa diduga terdapat pengaruh positif kapabilitas personal sistem terhadap kinerja SIA pada CV. Wastu Dharma Semarang terbukti, sehingga semakin tinggi tingkat kapabilitas personal sistem akan meningkatkan kinerja sistem informasi akuntansi di CV. Wastu Dharma Semarang.
Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Mengungkapkan CSR pada Perusahaan High Profile Maya Aresteria; Deddy Sulestiyono; Rosyadah Fairuz Hitotsu
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 2 (2021): Periode Agustus 2021
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Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility and contribution to the environment and society. Any factors motivate companies to conduct CSR diclosures, namely to obtain recognition of waste treatment, competitive factors, strategies, and financial factors to increase profitability. The company executes CSR disclosures to attract attention of the public and shareholders. But to execute Corporate Social Responsibility (CSR), the firms will spend large costs, and it will be an expense that can reduce firm revenue. Even though by executing CSR, the firms image will get better, and consumer loyalty will be even higher. This sample used in this study are high profile firms listed on the Indonesian Stock Exchange (IDX) during the peride 2017 to 2019. The sample is used by 54 firm and selected by sampling methods. The results of this study show that disclosures CSR influence the profitability firms.

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