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Contact Name
Ahmad Gawdy Prananosa
Contact Email
ahmadgawdynano@yahoo.com
Phone
+6281377987485
Journal Mail Official
ahmadgawdynano@yahoo.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan Indonesia
Location
Unknown,
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INDONESIA
BUDGETING : Journal of Business, Management and Accounting
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Articles 304 Documents
Celebrity Endorser, E-Wom dan Harga yang Kompetitif terhadap Keputusan Pembelian Secara Online Lidyawati Munawaroh; Bayu Wijayantini; Wahyu Eko Setianingsih
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3962

Abstract

This study aims to determine the effect of Celebrity Endorser, E-WOM and competitive prices on online purchasing decisions for Ms Glow consumers at @msglowjemberid. The research method is descriptive quantitative. This study uses multiple linear regression analysis techniques to test the independent variables on the dependent variable. The sample used was 160 respondents. The results showed that Celebrity Endorser had a positive and significant effect on online purchasing decisions of 0.326. E-WOM has a positive and significant effect on online purchasing decisions of 0.456. While the price has a positive and significant effect on online decisions on Ms Glow consumers by 0.726. Through the coefficient of determination test, it is proven that Celebrity Endorser, E-WOM and Price influence purchasing decisions on Ms Glow consumers at @msglowjemberid by 66.4%, while 33.6% comes from other variables that are not in this study. In conclusion, the three variables, namely Celebrity Endorser, E-WOM and Price, have a positive and significant effect on online purchasing decisions for Ms Glow consumers at @msglowjemberid. Keywords: Celebrity Endorser, E-WOM, Price, Online Purchase Decision
Kualitas Produk, Kualitas Layanan, dan Harga terhadap Kepuasan Pelanggan Mamik Kusuma Ningrum; Trias Setyowati; Wenny Murtaliningtyas
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3963

Abstract

This study aims to determine and analyze the effect of product quality, service quality, and price on customer satisfaction. This research method is descriptive quantitative. The sample used in this study was 90 respondents using purposive sampling method. The analytical tool used to analyze product quality, service quality, and price on customer satisfaction is multiple linear regression using the SPSS statistical program for window.v.26. The results showed, a) the quality of the product had a significance level of 0.457 and a positive positive regression coefficient of 0.044; b) service quality has a significance level of 0.004 and a positive feasible regression coefficient of 0.214; c) customer satisfaction has a significance level of 0.000 and a positive feasible regression coefficient of 0.343. In conclusion, product quality has a positive and insignificant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction, and price has a positive effect on customer satisfaction. Keywords: product quality, service quality, price and customer satisfaction
Kualitas Layanan, Produk, Lokasi, dan Harga terhadap Keputusan Konsumen Muhammad Dodik; Abadi Sanosra; Ahmad Izzuddin
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3964

Abstract

This study aims to determine the effect of service quality, product, location and price on purchasing decisions at the Basmalah Tanggul Store. This research is a causal relationship research, which aims to measure the strength of the relationship between two or more variables, and also shows the direction of the relationship between the independent variable and the dependent variable. The sample used is 100 respondents. Methods of data collection were carried out through observation, interviews and questionnaire surveys. The sampling method used is the purposive sampling method, and the analysis media uses multiple linear regression. The results show, a) Service has an Arithmetic significance value of 0.000 and less than 0.05, and arithmetic (5.601) > t table (1.6609); b) the product has a statistical significance value of 0.000 and less than 0.05 and the total t count (4.746) > t table (1.6609); c) the position has a statistical significance value of 0.001 and less than 0.05 and count (3.346) > t table (1.6609); d) the price has a statistical significance value of 0.000 and less than 0.05 and count (4.367) > t table (1.6609). In conclusion, service quality, product, location, and price have a significant effect on purchasing decisions at the Basmalah Tanggul store. Keywords: Quality of Service, Product, Location, Price, and Purchase Decision
Analisis Pengaruh Brand Ambassador dan Harga pada Aplikasi Ruang Guru terhadap Minat Beli Konsumen pada SMAN 03 Jember Husen Randi; Akhmad Suharto; Tatit Diansari Reskiputri
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4050

Abstract

This study aimed to determine and analyze the brand ambassador and the price of the Ruangguru application that had a significant effect on the buying interest of SMAN 03 Jember students. This type of research is explanatory research. The population in this study were all students of SMAN 03 Jember, totaling 1040. The sample used was 91 respondents using the purposive sampling technique. The analysis tool uses multiple linear regression. The study's results prove that the brand ambassador and price on the Ruangguru application significantly affect buying interest in SMAN 03 Jember students. Keywords: Brand Ambassador, Price, Buying Interest
Kesiapan Bumdes Makmur Sejahtera Desa Jabalsari Kecamatan Sumbergempol Kabupaten Tulungagung untuk Mengimplementasikan Standar Akuntansi Keuangan Entitas Privat Evi Widiastuti; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4127

Abstract

The purpose of this study was to analyze the readiness of Village Owned Enterprises Makmur Sejahtera's accounting books, Jabalsari Village, Sumbergempol District, Tulungagung Regency based on Private Entity Financial Accounting Standards. This research is a qualitative research with a descriptive approach. Data were obtained using interviews and documentation and analyzed using the Miles and Huberman model. The results showed that the accounting books at Village Owned Enterprises Makmur Sejahtera, Jabalsari Village, Sumbergempol District, Tulungagung Regency did not refer to Financial Accounting Standards. The financial statements consist of statements of cash flow and profit and loss. Readiness of Human Resources, Finance, Regulations, Infrastructure and Technology shows that Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency is ready to implement Private Entity Financial Accounting Standards. Barriers to implementing Private Entity Financial Accounting Standards at Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency are the assumption that the application of Financial Accounting Standards has no effect on the company's financial condition and the lack of socialization about the application of financial accounting standards makes business actors still reluctant to apply Financial Accounting Standards in his efforts. Keywords: Accounting Bookkeeping, Private Entity Financial Accounting Standards
Pengukuran Kinerja Keuangan Pemerintah Desa dengan Menggunakan Analisis Value For Money Isnah Mar’atus Sholikhah; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4132

Abstract

This study aims to measure the financial performance of Pucangsimo Village based on the concept of measuring public sector performance Value For Money. The researcher uses a descriptive quantitative approach with the type of case study research to measure and analyze the measurement results in the Pucangsimo Village APBDes Realization Report 2017, 2018, 2019, 2020, and 2021 which are viewed from the economic, efficiency, and effectiveness aspects. The data used are secondary in the form of the APBDes Realization Report for 2017 to 2021 fiscal year and primary data in the form of observations and interviews. The data analysis technique uses the Miles and Huberman model, namely 1) Data Reduction, 2) Data Presentation, and 3) Conclusion Drawing. The results showed that the financial performance of Pucangsimo Village from 2017 to 2021 was in the economic category. In terms of efficiency, 2018 and 2019 showed efficient results while 2017, 2020, and 2021 showed inefficient results. In terms of effectiveness, 2017, 2018, and 2019 showed effective results, while 2020 and 2021 showed quite effective results. This study provides information related to the existence of inefficiencies in controlling spending so that it can be a consideration for Pucangsimo Village to suppress spending activities while increasing the village original income by exploring and developing village potential. Keywords: Financial Performance, Village Government, Value For Money
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Belanja Modal Nida Rizqia Fikra
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4159

Abstract

This study aims to determine how the influence of Regional Original Income (PAD) and Special Allocation Funds (DAK) on the Sukabumi Regency Government Capital Expenditure. The research method used in this study is associative and descriptive methods. The data collection technique in this research is secondary data, the method used is documentation. The sample in this study is the Budget Realization Report (LRA) of the Sukabumi Regency Government for the 2018-2020 period using 36 data samples, and using the multiple linear regression analysis method. The results showed that the known value of R Square was 0.920 or 92% which indicated that there was a simultaneous influence between the variables of local revenue and special allocation funds on capital expenditures of 92% and the remaining 8% was influenced by other factors not examined. In conclusion, the Regional Original Revenue partially shows that the Regional Original Income (PAD) has a positive and significant effect on Capital Expenditures. Meanwhile, the Special Allocation Fund partially shows that the Special Allocation Fund has no significant effect on capital expenditure. Simultaneously Local Original Revenue and Special Allocation Funds have a positive and significant effect on Regional Capital Expenditures. Keywords: Special Allocation, Capital Expenditure, Regional Original Income
Pengaruh Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Yusrina Dzakiroh; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4164

Abstract

This study aims to determine the influence of good corporate governance, leverage, and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange in 2019–2020. This study uses a panel data regression analysis with the Eviews 9.0 application. The results of this study indicate that the good corporate governance variable projected by the board of directors has a significant positive effect on firm value, the good corporate governance variable projected by the board of commissioners has a significant negative effect on firm value, and the leverage and firm size variables have no effect on firm value. The conclusion of this study is that good corporate governance, leverage, and company size simultaneously or together have a significant influence on company value in financial sector companies listed on the Indonesia Stock Exchange in 2019–2020.
Pengaruh Literasi Keuangan, Illusion of Control dan Overconfidence terhadap Keputusan Investasi pada Investor di Tulungagung Nabila Amalia Karima; Nadia Roosmalita Sari
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4274

Abstract

This study aims to analyze financial literacy, illusion of control and overconfidence on investment decisions for investors in Tulungagung. This research uses accidental sampling technique with a sample of 40 respondents from novice investors in Tulungagung. The results of this study indicate that the variables of financial literacy and overconfidence simultaneously affect investment decisions. Respondents belong to the group of investors who understand financial concepts well and feel confident. Meanwhile, the illusion of control variable has no effect on investment decisions. Respondents are included in the group of investors who are categorized as having higher financial literacy. The conclusion of this study is that financial literacy has a significant positive impact on investment among investors in Tulungagung. Keyword: illusion of control, investation, financial literacy, overconfidence
Pengaruh Strategi Pertambahan Nilai terhadap Daya Saing Produk Kewirausahaan Amin Silalahi; M. Rudy Sumiharsono
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4494

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh peningkatan nilai tambah terhadap daya saing produk kewirausahaan pupuk organik A3N 766HI Fakultas Sains dan Teknologi UNIPAR Jember. Populasi penelitian berjumlah 11 orang berdasarkan responden yang mengikuti pelatihan online. Metode analisis yang digunakan adalah uji linier sederhana dengan uji hipotesis setelah melakukan uji metode asumsi klasik. untuk melihat apakah alat pengumpulan data melalui kuesioner dapat dipergunakan dengan cara mentetapkan apakah data yang sudah diperoleh sudah valid dan reliable datanya dari 11 responden. Hasil dari penelitian ini adalah strategi kreativitas, diferensiasi, strategi inovasi untuk meningkatkan nilai tambah: common value, added value, creativity value dan inovasi value menjadi bertambah kepada outcome value (X) berpengaruh positif terhadap daya saing produk kewirausahaan FST (Y) dengan total pengaruh sebesar 82,3%. Pengaruh positif ini bermakna bahwa semakin meningkatknya nilai tambah maka akan berpengaruh terhadap daya saing produk kewirausahaan FST yaitu A3N 766HI. Simpulan penelitian ini adalah daya saing produk kewirausahaan membuat produk dapat berkompetisi dengan para pesaing di pasar.

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