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Bayu Kurniawan
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akubayu01@gmail.com
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+6281215280190
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bayukurniawan@unw.ac.id
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Jl. Diponegoro no 186 Gedanganak - Ungaran Timur, Kab. Semarang Jawa Tengah
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INDONESIA
Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo
ISSN : -     EISSN : 27219526     DOI : -
Core Subject : Economy,
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
Articles 46 Documents
Pengaruh Aspirasi Karir, Panggilan Karir, Dan Kesadaran Peluang Terhadap Persepsi Kelayakan Kerja Prianka Ratri Nastiti
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 4 No 2 (2022): Periode Agustus 2022 - JEMA
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Abstract

Perceptions of employability, career aspirations, career calling factors, and awareness of opportunities are important factors that need to be taken into account for alumni and final year students in higher education because it involves the preparation and readiness they face after graduating from college, namely when they enter the world of work. actually. This study uses a sample of alumni and final year students of public and private universities in the city of Semarang. The sample used is 100 respondents and data processing is done using SMART PLS3. The results show that career aspiration does not have an effect on perceptions of employability, career calling does not have an effect on perceptions of employability, and awareness of opportunity has a positive and significant impact on perception of employability.
ANALISIS PENGARUH EVA (ECONOMIC VALUE ADDED) DAN MVA (MARKET VALUE ADDED) TERHADAP HARGA SAHAM PADA PERUSAHAAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Hayyu Puspita Dewi; Fitri Dwi Jayanti
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
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This study aims to analyze and determine the effect of EVA (Economic Value Added) and MVA (Market Value Added) on stock prices in oil and gas companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling of this study used the Purposive Sampling method and obtained samples from 10 companies. The results of this study show that partially or Test T, EVA (Economic Value Added) has a significant positive effect on stock prices, MVA (Market Value Added) has a significant positive effect on stock prices. Meanwhile, simultaneously or Test F, EVA (Economic Value Added) and MVA (Market Value Added) have a significant effect on stock prices with a coefficient of determination (Adjusted R-Square) of 0.321. This means that 32.1% of the independent variables EVA and MVA affect the stock price, while the remaining 67.9% are influenced by other factors.
Pengaruh Return On Assets (ROA), Return On Equity (ROE) Dan Debt to Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019 – 2022 Azzahra, Meiristiani; Jayanti, Fitri Dwi; Nurani, Bulan Karima
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
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Abstract

Supply Supply and demand in the capital market have caused instability in the stock price index which has resulted in continuous rises and falls in stock prices. Investors invest capital in the hope of obtaining income from the investment they have made. This type of research is quantitative using secondary data. The population used in this research is banking companies that have gone public on the Indonesia Stock Exchange. The sampling technique in this research was carried out using a purposive sampling method, namely by selecting samples according to the criteria determined by the researcher and obtaining a research sample of 10 companies during the research year period 2019 - 2022. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this research indicate that Return On Assets (ROA) has a negative effect on stock prices, Return On Equity (ROE) has a positive effect on stock prices and Debt to Equity Ratio (DER) has a negative effect on stock prices.
PENGARUH CORPORATE COVERNANCE, FINANCIAL RATIO DAN CASH FLOW TERHADAP FINANCIAL DISTRESS: Studi Empiris pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2020-2022 Ismiyati; Indarto, Bambang Ahmad
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
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Background:Decline Economic activity occurred in the transportation sector due to the Covid-19 pandemic. Transportation companies experienced a sharp decline in profits, leaving the company in a state of disrepair financial distress (Financial distress). The aim of this research is to determine the influence of corporate governance, financial ratio, and cash flow on conditions of financial distress that happened to transportation companies registered on the IDX 2020-2022. Method:This type of research is quantitative using secondary data. The total population is 36 transportation companies registered on the IDX. The sampling technique used purposive sampling and 10 companies were obtained from financial distress. The research instrument uses the SPSS program to process company financial report data. The data analysis method used was descriptive statistical analysis and multiple linear regression. Results:The results obtained by the significance value for the variables board of directors (0.519), board of commissioners (0.144), ROA (0.743), and operating cash flow (0.611) are greater than the probability value of 0.05 so that these variables have no influence on financial distress. Meanwhile, the coefficient value of the variable current ratio value is -22.74 and a significance value of 0.011 (<0.05) is obtained, which means it is variable current ratio negative and has a significant effect on financial distress. Conclusion:Variables that influence financial distress is current ratio.
Analisis Penerapan E-Faktur Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada PT BGR Logistik Indonesia Cabang Semarang) Ardiyani, Nia; Raditya Tantra, Arda
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
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Tax Services in the Java and Bali regions, especially in Central Java, there is an obligation to use an electronic tax invoice (e-Invoice) to improve the efficiency of tax administration. The purpose of making this e-Invoice is a step to avoid forms of deviation, this is an evolution of the efforts of the Directorate General of Taxes to improve the administration of Value Added Tax (VAT). The Semarang branch of the logistics company, namely PT BGR Logistik Indonesia, offering digital-based logistics service solutions with a wide network, has also implemented an e-Invoice system to make it easier to make consumer tax invoices that have made warehouse rental transactions, logistics services, and Supply Chain Management Profider. This research method uses a qualitative method, and the data source obtained from the subject of the origin of this research data uses Primary Data, data collection techniques involve observation, interviewing, and documentation while the process of qualitative data analysis begins with data collection, data reduction, data presentation, and conclusion. With the E-Invoice system, it can help and facilitate the creation of Value Added Tax (VAT) and also minimise errors that occur. If the system runs well, it will help the productivity of daily activities in the collection of receivables, especially knowing the collected taxes.
ANALISIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BEI TAHUN 2019-2022 Khoirunnisa, Sabrina Aulia; Tantra, Arda Raditya; Ariani, Dewi
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
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Abstract

Developments in the business world in all sectors continue to experience competition,including Food and Baverages companies. The company continues to strive for workingcapital to obtain maximum profits. The aim of this research is to determine the effect ofworking capital as interpreted by cash turnover, accounts receivable turnover, inventoryturnover and total asset turnover on profitability. This research uses descriptivequantitative research methods with multiple linear regression analysis. The data used inthe research is secondary data in the form of company financial reports. The populationin this study were all companies in the Food and Baverages sector listed on the IndonesiaStock Exchange (BEI) from 2019 - 2022, where there were 28 companies so that 112 datawere collected. The sample used in this research used a purposive sampling method whichwas based on considering the value of ROA positive, so that 93 data were obtained whichwere used as research samples. The results of this research indicate that cash turnoverhas a positive effect on profitability. Receivables turnover has a negative effect onprofitability. Inventory turnover has a positive effect on profitability. Total asset turnoverhas no effect on profitability.
PENGARUH KUALITAS AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2020-2022) Cahyaningtyas, Haning Oktalia; Dwi Jayanti, Fitri
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
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This research aims to determine the influence of Audit Quality, Leverage, and Firm Size on Earnings Management of Banking Companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study employs a quantitative method to test the influence of each variable: Audit Quality, Leverage, and Firm Size on Earnings Management. The data used in this research are secondary data obtained from audited financial reports available on the official website of the Indonesia Stock Exchange. The population of this study comprises all banking companies listed on the Indonesia Stock Exchange. The data collected were processed using SPSS 22. Data analysis techniques include multiple linear regression analysis, descriptive statistical tests, tests of classical assumptions, and hypothesis testing. The results of the study indicate that Audit Quality and Leverage do not significantly influence Earnings Management, while Firm Size significantly influences Earnings Management.
Pengaruh Disiplin Kerja dan Kompensasi terhadap Kinerja Karyawan pada PT Sahabat Unggul International Kabupaten Semarang Fitria Nurul Aini; Meida Rachmawati
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 2 (2024): Periode Agustus 2024 - JEMA
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This research aims to examine the effect of work discipline and compensation on employee performance at PT Sahabat Unggul International Semarang Regency. The data collection method used in this research is a questionnaire. This research is quantitative research, the sampling method used in this research is 100 respondents. The data analysis technique used in this research is multiple linear regression with the help of SPSS 26. The results showed that work discipline has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, work discipline and compensation simultaneously have a positive and significant effect on employee performance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh disiplin kerja dan kompensasi terhadap kinerja karyawan pada PT Sahabat Unggul International Kabupaten Semarang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner.Penelitian ini merupakan penelitian kuantitatif, metode sampling yang digunakan dalam penelitian ini sebanyak 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan SPSS 26. Hasil penelitian menunjukan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan, disiplin kerja dan kompensasi secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan.         
Pengaruh Promosi Penjualan dan Electronic Word of Mouth terhadap Pembelian Impulsif pada Generasi Z Konsumen Shopee Food di Ungaran Ajik Ahmad Chanafi; Ahmad Ali
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 2 (2024): Periode Agustus 2024 - JEMA
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In the era of advancing technology, industries have entered the digital revolution phase in Indonesia. With the rapid development of information and communication technology, Indonesian society is required to adapt to this era of progress. Globalization has had a significant impact on social, political, and economic structures worldwide, affecting the social, governmental, and business sectors. The impact is particularly evident in the economic sector. The current technological advancements have led to shifts in various fields, including the economy, resulting in more intense marketing competition among companies. This study aims to determine the influence of sales promotions and electronic word of mouth (e-WOM) on impulsive buying behavior among Generation Z consumers of Shopee Food in Ungaran. This research is quantitative in nature, utilizing primary data. The population of this study comprises Generation Z users of the Shopee Food marketplace in Ungaran, with a sample size of 104 respondents. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study indicate that sales promotions have a significant effect on impulsive buying behavior among Generation Z consumers of Shopee Food in Ungaran. Additionally, e-WOM also has a significant effect on impulsive buying behavior among Generation Z consumers of Shopee Food in Ungaran. Abstrak Pada era teknologi yang semakin maju, industri telah memasuki era revolusi digital di masyarakat Indonesia. Dengan perkembangan teknologi informasi dan komunikasi yang semakin cepat, masyarakat Indonesia dituntut untuk dapat beradaptasi dengan era kemajuan ini. Globalisasi memberikan dampak besar terhadap tatanan dunia sosial, politik, dan ekonomi, baik di sektor sosial, pemerintahan, maupun bisnis. Pengaruh yang timbul sangat jelas terlihat pada sektor ekonomi. Perkembangan teknologi saat ini menyebabkan adanya peralihan dalam berbagai bidang termasuk ekonomi yang mengakibatkan persaingan pemasaran perusahaan menjadi lebih ketat. Penelitian ini bertujuan untuk mengetahui pengaruh promosi penjualan dan electronic word of mouth (E-WOM) terhadap pembelian impulsif pada Generasi Z konsumen Shopee Food di Ungaran. Jenis penelitian ini adalah kuantitatif dengan menggunakan data primer. Populasi penelitian ini adalah Generasi Z pengguna marketplace Shopee Food di Ungaran dengan sampel sebanyak 104 responden. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan regresi linier berganda menggunakan software SPSS. Hasil penelitian menunjukkan bahwa promosi penjualan berpengaruh signifikan terhadap pembelian impulsif oleh Generasi Z pengguna Shopee Food di Ungaran. Selain itu, E-WOM juga berpengaruh signifikan terhadap pembelian impulsif oleh Generasi Z pengguna Shopee Food di Ungaran.        
Pengaruh Profitabilitas, Leverage dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45 di BEI Periode 2017-2021) : Pengaruh Profitabilitas, Leverage dan Kebijakan Dividen Terhadap Nilai Perusahaan Zulfa, Aulia; Sijabat, Rauly; Kurniawan, Bayu
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
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Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan kebijakan dividen terhadap nilai perusahaan. Metode pengambilan sampel dengan menggunakan metode purposive sampling dengan sampel 27 perusahaan yang terdaftar pada indeks LQ45 pada tahun 2017-2021. Penelitian ini merupakan penelitian kuantitaif, teknik analisis yang digunakan dalam penelitian ini adalah partial least squares (PLS) dengan alat bantu software smartPLS versi 3.0 Hasil penelitian dapat diambil kesimpulan bahwa dari 3 hipotesis terdapat 1 hipotesis yang didukung atau diterima dan terdapat 2 hipotesis yang ditolak. Maka dapat disimpulkan bahwa profitabilitas memiliki dampak terhadap nilai perusahaan, profitabilitas memiliki pengaruh total sebesar 92.7%, leverage tidak memiliki dampak terhadap nilai perusahaan dan kebijakan dividen tidak memiliki dampak terhadap nilai perusahaan. profitabilitas, leverage, kebijakan dividen, nilai perusahaan. kata kunci: profitabilitas, leverage, kebijakan dividen, nilai perusahaan.