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FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS FLORES, JLN. SAM RATULANGI, ENDE - FLORES - NTT
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ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
Published by Universitas Flores
ISSN : 19075189     EISSN : 27226328     DOI : https://doi.org/10.37478/als.vxxix
Core Subject : Economy,
Economics, Econometrics & Finance
SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS AND ACCOUNTING with the registered number print ISSN 1907-5189; online ISSN 2722-6328, is an open access, peer-reviewed journal whose goal is to publish original research papers on current issues in general economics, management, accounting, business, and entrepreneurship. The journal accepts demanding empirical research papers with any methods or approaches that are relevant to the Indonesian economy and business context or content, as long as the research fits one of three key disciplines: economics, business, or accounting. ANALISIS has ranked 5 in National Scientifc Journal Accreditation, and is indexed in Google Scholar and GARUDA. FOCUS AND SCOPE Business and Economics, Accounting, Entrepreneurship, Management, Management Organization, Marketing Strategy, Theory and Applications, Business Finance and Investment, Capital Markets, Business Communication, Corporate Finance, General Business Research, Insurance, Investment, Monetary Banking, Organizational Behavior and Theory, Personnel and Industrial Relations, Production/Operations Management, Project Management and Strategy, and Public Policy, Statistics and Econometrics, Stock Exchange.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 149 Documents
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ANALISIS PENGARUH LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PERILAKU MANAJEMEN UMKM DI KOTA MAKASSAR Tonapa, Cindy Dewi Cristin; Todingbua, Manuel A.; Mongan, Claudio Julio
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5343

Abstract

The need for careful financial management in order for MSMEs to adjust and prosper in a cutthroat market is what motivates this study. Effective financial management is frequently a challenge for MSMEs with inadequate financial literacy and proper financial attitudes. This study looks into how financial attitudes and financial literacy affect MSMEs' financial management practices in Makassar City. Questionnaires were used to gather data as part of a quantitative research approach. The findings indicate a significance level of 0.000, which is less than 0.05, and a F value of 18.749, which is higher than the F table value of 3.091. This indicates that the financial behavior variable is highly influenced by financial attitudes and financial knowledge. According to the analysis conducted with SPSS 26, financial attitudes and financial literacy have a major influence on the financial management behavior of MSMEs in Makassar City.
PENGARUH KEPEMIMPINAN TERHADAP KINERJA BAGIAN PENGADAAN BARANG DAN JASA DI KABUPATEN ENDE Rodja, Mohammad Choiry
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4482

Abstract

This study examines the impact of leadership on the purchasing performance of goods and services by the Ende Regency government. The government's provision of goods and services is critical to achieving national development goals as it drives economic growth, creates jobs, and improves community services. Structural Equation Model (SEM) analysis was used in this study with the SmartPLS 3.2.9 application. Respondents comprised 120 actors procuring goods and services, including regional apparatus organizations/apparatus work units and third-party work partner providers in Ende Regency. The descriptive statistical test results show that the leadership and performance variables have comparable average values, around 25.5, with sufficient variation in respondents' assessments. The measurement model test shows that the performance and leadership indicators are valid and highly reliable. The structural model test shows a significant relationship between leadership style and performance outcomes with a p-value of 0.000. Model evaluation shows a high level of fit, with an R square value of 46.3% and Q square of 0.260, and the proposed PLS model has strong predictive ability. These results suggest that effective leadership improves the smooth provision of goods and services in Ende Regency.
MANAJEMEN LABA : PERENCANAAN PAJAK, KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL Fitri, Baiq Fitri Arianti; Siarwi, Siarwi
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4488

Abstract

The purpose of this study is to measure and analyze tax planning, audit quality and institutional ownership of earnings management. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2021. The method for determining the sample for this research is a purposive sampling method using the Statistical Package for Social Science (SPSS) version 25.0 for data analysis. The type of research in this research is quantitative with descriptive methods, 17 companies were obtained as research samples with observations for 5 (five) years, so the total observation was 85 annual report data. The analysis technique used is multiple linear regression. The findings in this research are (1) Tax Planning has an effect on Profit Management, (2) Audit Quality has no effect on Profit Management, (3) Institutional Ownership has no effect on Profit Management, (4) Tax Planning, Audit Quality and Institutional Ownership have an effect significant to Earnings Management. The implication of this research is that it is hoped that the results of this research will not only contribute to manufacturing companies but also all companies listed on the IDX, so that they can increase insight and knowledge of tax avoidance so that management is able to design company mechanisms well and not carry out tax avoidance illegally and must be appropriate. with laws established by the government.
PENGARUH BRAND IMAGE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA MATIC PADA DRIVER OJEK ONLINE DI KOTA SURABAYA Isnawati, Linda; Rafida, Veni
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4493

Abstract

This research aims to analyze the influence of Brand Image and Product Quality on the purchasing decisions of Honda Matic motorcycles among Online motorcycle taxi Drivers in Surabaya. The research employs a quantitative approach. The sample consists of 350 Online motorcycle taxi Drivers who use Honda Matic motorcycles in the city of Surabaya. Data collection is done through a questionnaire, which is validated and tested for reliability using SPSS 26. The data analysis techniques include classical assumption tests, linear regression, t-tests, f-tests and the coefficient of determination (R-Square). The results of this study indicate that both Brand Image and Product Quality partially influence the purchasing decisions of Honda Matic motorcycles. Simultaneously, these two variables significantly impact the purchasing decisions of Honda Matic motorcycles.
POTENSI UMKM BATIK PARIJOTO KUDUS SEBAGAI PENDUKUNG EKONOMI GUNA MEWUJUDKAN SDGS MENUJU MEGATREND 2045 Septiana, Lisa; Addiansyah, M. Rofiq
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4501

Abstract

Indonesia is a country where UMKM are experiencing significant changes and it is estimated that in the next twenty years there will be major changes. This is proven by the number of global middle income classes which is predicted to increase by 4.9 billion by 2045. One area with a number of MSMEs that have entered the product projection stage is Kudus Regency, where out of thousands of MSMEs, 15 business actors can export abroad. According to the KBBI, megatrend means a big trend in style. In other words, a megatrend is a trend that has an impact on a large scale. Megatrend can also be interpreted as a major change in social, economic, political and technological aspects that is slow to form and after this change occurs, it can have an influence over a long period of time. The aim is to be able to prioritize digital economic transformation and be a reference for further research. This paper uses a qualitative method by taking a descriptive approach. At the data collection stage, the author collects various types of information related to the topics discussed through online platforms such as journals, books and papers, as well as other supporting data so that it is optimal if used as material for consideration. Then, the results of this research are as economic support, namely the Kudus Parijoto batik MSMEs trying to be present in building a quality next generation of the nation, especially preserving the sustainable local wisdom of the Kudus community. The following are several government actors who participate in supporting the economy of the Kudus community through Parijoto batik MSMEs, including the Ministry of Cooperatives, Small and Medium Enterprises, the Ministry of Industry, and the Ministry of Industry. The hope is that it will be able to improve the quality of human resources, thus helping them be more independent with the knowledge they have acquired and participate in boosting the economy of each family. Keywords: UMKM, Networking Management, SDG's
SUSTAINABILITY REPORTING AND FIRM VALUE: SYSTEMATIC LITERATURE REVIEW Dewi, Ni Nyoman Santi; Rustiarini, Ni Wayan
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4509

Abstract

Sustainability reporting disclosure is a clear indication that a company is striving to meet the needs of stakeholders to enhance firm value. This study is dedicated to mapping the research on the pivotal role of sustainability disclosure in bolstering firm value in Indonesia. The research method employed is a systematic literature review (SLR), utilizing 29 articles from the period 2014-2024. The results reveal a spectrum of relationships between sustainability reporting and firm value. On one end, companies are driven by various motivations to boost investor confidence and firm value, necessitating a balance between economic, social, and environmental performance. On the other end, some companies are hesitant to publish sustainability reports, while others fail to adhere to the standards set by GRI, leading to inconsistent disclosures that do not add value to the company's worth.
ROLE STRESS DAN TURNOVER INTENTION: STUDI EMPIRIS MENGGUNAKAN PERSPEKTIF TEORI PERAN Sukarta, Made Andy Pradana; Dananjaya, Ida Bagus Gede; Setyastrini, Ni Luh Putri
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4517

Abstract

As professionals, Tax Consultants and their employees within a Tax Consulting Office (KKP) provide education, development, and thorough planning to ensure the successful implementation of tax obligations. Differences in opinions between taxpayers and fiscal authorities also represent situations where Tax Consultants and their employees cannot escape role stress in their jobs. This is due to boundary-spanning activities (BSA) that are highly susceptible to role stress. The experienced stress can trigger discomfort at work, thus increasing the desire to change jobs and seek other employment alternatives. In this context, turnover intentions can be triggered by role stress. The population in this study includes all Tax Consultants working at the Tax Consulting Offices (KKP) in Bali Province who hold a practice license. The sample was selected using the purposive sampling method. The selection criteria for the sample members were: (1) active status not limited by position, whether as Partner, Manager/Assistant Manager, Supervisor, or Junior Consultant; (2) a minimum of one year of employment. Primary data was gathered through questionnaires and then processed using SPSS statistical software to determine whether hypotheses were rejected or accepted. The variables used in the study will each be detailed in indicators and subsequently transformed into questionnaire items in the research instrument. Data collection involved questionnaires followed by validity and reliability tests. The data analysis technique used was multiple linear regression. The study's findings indicate that tax consultants' intentions to leave their jobs are affected by role conflict, role ambiguity, and role overload, partially and simultaneously.
APAKAH PROGRAM “JAMULA” BERDAMPAK TERHADAP PERUBAHAN SOSIAL EKONOMI MASYARAKAT KABUPATEN LAMONGAN? DITINJAU DARI TEORI MERILEE GRINDLE Royali, Ahmad Sayuti; Ardhana, Vicky; Awalia, Mellysa Nur; Sholiha, Farra Ummush
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4526

Abstract

The purpose of this study is to analyze the influence of policy content and implementation context in the Merilee Grindle theory of the Jamula policy on the Sukodadi-Sumberwudi highway of Pucangro Village on the impact and changes and acceptance of the people of Lamongan district. This research was conducted quantitatively with an exploratory approach. The sample of this study amounted to 100 people from the people of Lamongan Regency and the sample was obtained from a nonprobability sampling technique with snowball sampling. The data obtained is then processed using the Structural Equation Model analysis tool based on Partial Least Square (SEM-PLS). The hypothesis of this study is that the policy content variable and the implementation context variable of the Jamula policy on the Sukodadi-Sumberwudi highway of Pucangro Village have an influence on impact variables as well as change and acceptance variables. The test results show that policy content has an influence on impact, policy content has an influence on change and acceptance, and the context of implementation has an influence on change and acceptance. There is one hypothesis that is not empirically proven, namely that the context of implementation has no effect on impact. The conclusions of this study are: (1) the three hypotheses based on the theory of the merilee grindle implementation model are acceptable or empirically provable; (2) one hypothesis is rejected is the influence of the implementation context on the impact and the author assumes that the implementation context carried out by the Lamongan Regency government is ineffective, so that the community does not feel the positive impact of the Jamula policy on the Sukodadi-Sumberwudi highway in Pucangro Village. The Jamula program provides positive benefits to the community, so the government must be responsive and timely in repairing roads to increase community satisfaction.
IMPLEMENTASI METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN TARIF SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA INTEGRATED PRE-SCHOOL HUSNA BANJARBARU BERDASARKAN PERSPEKTIF KEUANGAN Yanti, Sari; Yusri, Yusri
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4527

Abstract

ABSTRACT Cost accounting is a field of accounting that tracks, records, and analyzes costs. In this case, the preschool education institution will certainly require costs or funding from student fees. The purpose of this study is to explain how to determine the cost of Husna Banjarbaru Integrated Pre-School Education Program that has been implemented so far and is also expected to know how to determine costs using the ABC (Activity Based Costing) method. Of course, the determination of user costs must be in line with the financial point of view to help manage company finances appropriately and effectively so that company finances are always stable. The analytical approach uses a descriptive method design to provide an overview of the problem solving. Data collection techniques used in this research include interviews, observations, documentation, and literature review. Data analysis techniques use quantitative and qualitative analysis. This research was conducted in Integrated Pre-School Husna Banjarbaru, Srikaya Street No. 21, Guntung Paikat Village, South Banjarbaru District. The results of this study show that the determination of tuition fees (SPP) in Integrated Pre-School Husna Banjarbaru is still using traditional methods and the calculation results still do not give an accurate picture of the cost of education. By using Activity Based Costing (ABC) based costing, it can be seen that the determination of tuition fees is more accurate.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS, MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM PUFFY PATISSERIE Ardiani, Dewa Ayu Putu Yulia; Nopiyani, Putu Eka
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4535

Abstract

The main objective of this research is to find out whether Puffy Patisserie MSMEs use Entity, Micro, Small and Medium Financial Accounting Standards (SAK EMKM) in their financial report preparation procedures. The aim of this research is to create financial reports using the SAK EMKM framework, with a special focus on Puffy Patisserie MSMEs. The research materials used consist of a combination of qualitative and quantitative sources. The first source consists of interview data, and the second source is obtained from the financial records of MSME Puffy Patisserie. Based on the research results, the Puffy Patisserie MSME report is currently still in the form of a basic report, because the owner only documents income and expenses. (2) Due to the owner's lack of knowledge about how to prepare financial reports in line with SAK Entities, Micro, Small and Medium Enterprises (SAK EMKM), the report was not implemented. The Financial Position Report, Profit and Loss Report and Notes to the Financial Statements are financial reports that have been prepared in accordance with SAK EMKM for Puffy Patisserie MSMEs for the quarterly period January to April 2024.

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