cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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,
Unknown
INDONESIA
BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
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
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 304 Documents
 22   23   24   25   26 
Pengaruh Brand Ambassador, Citra Merk dan Kualitas Produk terhadap Keputusan Pembelian Produk Kecantikan Ms Glow Purnomo, Nanto; Rasyidah, Fadilatur
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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

Abstract

ABSTRACT This study aims to investigate the influence of brand ambassadors, brand image, and product quality on the purchasing decision of MS Glow beauty products. The data analysis method used descriptive statistical analysis and multiple linear regression analysis. The results show that there is a significant and positive influence of brand ambassadors, brand image, and product quality on the purchasing decision of MS Glow beauty products. Brand ambassadors, brand image, and product quality together contribute to increasing the number of purchasing decisions by consumers. The implications of this study emphasize the importance for companies to pay attention to marketing strategies through brand ambassadors, building a positive brand image, and maintaining product quality to enhance the attractiveness and trust of consumers in MS Glow beauty products. Keywords: Brand Ambassador, Brand Image, MS Glow, Product Quality, Purchasing Decisions.
Customer Segmentation of Pabuaran Store on Shopee E-Commerce Using RFM Model Analysis (Case Study of H&M Brand Sales Products) Arthanugraha, Adam; Azzuhri, Muhammad Basyar; Ramadhan, Yufiansyah Wahyu; Heikal, Jerry
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9724

Abstract

E-Commerce creates business activities that make it easier for people to be more effective because business transactions between sellers and buyers are not limited by space and time. Pabuaran store is one of the personal shopper service providers which started its business in 2019, the marketplace phenomenon in that year has increased massively and online business players in one of the marketplaces have also reached 7 (seven) million in 2019. Product graph seen in the Pabuaran Store's Services business tends to decline, this requires business actors to take strategic steps to maintain their existence in the business world. This is used encouraged service business owners to gain profits in the midst of the phenomenon that is occurring. In determining the variables, the general model used to group customers is the RFM (Recency, Frequency, Monetary) Model, which groups customers based on the time interval of the customer's last visit, frequency of visits, and the amount of value issued as company royalties(1). The recency value can determine the time span since the customer's last transaction. The frequency value can indicate how many transactions each customer conducts with the company. Additionally, the monetary value can reveal the amount of expenditure made by each customer in each transaction with Pabuaran Store on Shopee. The three segments have different campaign strategies. For Segment 1, a reactivation campaign is implemented, such as conducting live videos on Shopee. In Segment 2, a broadcast retention message is delivered to customers who have previously purchased products from Pabuaran Store. As for Segment 3, where loyal customers are identified, a loyalty point system is introduced to keep these customers engaged. Keywords: E-Commerce, Frequency, Monetary, Personal shopper, Recency.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Sebelum dan Sesudah Pandemi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hutagaol, Adrian Michel H; Prayudi, Ahmad; Amelia, Wan Rizca
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9725

Abstract

The aim of this research is to find out how the financial performance of four banking companies listed on the Indonesia Stock Exchange was before and after the Covid 19 virus pandemic. The type of data used in this research is secondary data, namely research data sources obtained and collected by researchers indirectly, but with other parties. The data collection technique in this research is documentation technique. In this research, researchers used the paired samples T-Test as a tool to hypothesize in this research. Based on the results of the T-Test samples, the financial performance of PT Bank Rakyat Indonesia Tbk. Based on the liquidity ratio through current calculations and the quick ratio experienced a significant decrease. The financial performance of PT Bank Rakyat Indonesia Tbk based on the solvency ratio through calculating the debt to asset ratio and debt to equity ratio has increased significantly. The financial performance of PT Bank Rakyat Indonesia Tbk based on the activity ratio through calculating total asset turnover experienced a significant increase. Financial performance of PT Bank Central Asia Tbk. Based on the profitability ratio through the calculation of return on investment, it has decreased significantly and based on the calculation of return on Equity, PT Bank Mandiri Tbk has experienced a significant increase. Keywords: Activity Ratio, Liquidity Ratio, Profitability Ratio, Solvency Ratio.
Pemahaman E-Filling, Peran Pelayanan Account Representative dan Kualitas Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang Yusranaditya, Rastia; Aresteria, Maya
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9745

Abstract

Taxpayer compliance is a behaviour of taxpayers in fulfilling their tax responsibilities in accordance with applicable tax laws and regulations. This study aims to analyse the effect of the comprehension of e-filing, role of account representatives services, and the quality of information technology on taxpayer compliance. The population in this study uses small and medium enterprise taxpayers in the Semarang City. The sampling method used in this study was carried out through simple random sampling, with a total sample of 100 respondents. Data collection was carried out through distributing questionnaires. The data analysis method used is a quantitative descriptive research method with processing data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis tests. The results of this study indicate that the understanding of e-filing, the service role of account representatives, and the quality of information technology have a positive and significant effect on taxpayer compliance. Keywords: Comprehension Of E-Filing, Role Of Account Representative Services, Taxpayer Compliance, Quality Of Information Technology
Faktor Anteseden yang Mempengaruhi Brand Trust dan Brand Loyalty pada Restoran Fastfood di Indonesia Hartono, Anggito; Cahyono, Roby; Arafah, Willy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9803

Abstract

The research findings and discussions indicate that advertising and social network service content have a positive impact on customer engagement and brand trust. Additionally, customer engagement also positively influences brand trust and brand loyalty. Thus, advertising, social network service content, and customer engagement are important precursor factors in building brand trust, which in turn affects brand loyalty. This highlights the importance of addressing and managing these aspects in marketing strategies to achieve long-term goals in building and maintaining customer loyalty. Keywords: Antecedent Factors, Brand Trust and Brand Loyalty of Fast Food Restaurants.
Prediksi Pergerakan Harga Saham Menggunakan Support Vector Machines Di Indonesia Yolanda, Anggie
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9829

Abstract

Predicting stock movements is challenging due to their dynamic nature and influence from various factors. One of these factors is the lack of research considering the use of fundamental analysis regarding currency exchange rates and the use of foreign stock index movements related to technical analysis. This research aims to predict stock price movements in Indonesia based on sentiment analysis, technical analysis, and fundamental analysis using Support Vector Machine. The results obtained have an average prediction accuracy rate of 65.33%. The inclusion of currency exchange rates and foreign stock index movements as predictors in this study can increase the average prediction accuracy rate by 11.78% compared to predictions without using these two variables, which only result in an average prediction accuracy rate of 53.55%. Keywords: Fundamental Analysis, Sentiment Analysis, Stock Prediction, Support Vector Machines, Technical Analysis.
Analisis Financial Distress pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Nurwahida, Rachma Putri; Margasari, Naning
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9830

Abstract

Identification of financial distress conditions was an important thing for companies to anticipate bankruptcy. This study was aimed to analyze the financial distress model in trading, service and investment sector companies in 2018-2020 using the Altman Z-Score, Grover, Springate and Zmijewski modified models. In addition, this was also aimed to determine the level of accuracy of the Modified Altman Z-Score, Grover, Springate and Zmijewski models. This research was included in the type of quantitative research. The research population consisted of all trading, service and investment companies listed on the Indonesian Stock Exchange during the period 2018-2020. This study used purposive sampling technique with total 133 companies. The data analysis model used in this study were the Altman Z-Score, Grover, Springate and Zmijewski Modified Model. It was conducted by taking secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the results of the analysis that had been carried out, the results showed that: (1) There were 55,89% companies experiencing financial distress and 44,11% non-financial distress using the Springate model on the analysis; (2) On the analysis using the Altman Z-Score Modified model, there were 25.81% companies experiencing financial distress and 59,65% nonfinancial distress; (3) Using the Zmijewski model, it showed that 20,80% of companies experienced financial distress and 79,20% of non-financial distress; (4) Using the Grover model, it showed that 20.80% of companies experienced financial distress and 77,94% of non-financial distress; (5) The Springate model was the most accurate model in analyzing the financial distress. Keywords: Accuracy Level, Altman Z-Score Modification, Financial Distress, Grover, Springate, Zmijewski.
Analisis Recruitment Online pada PT. Tri Jaya Teknik Karawang Alfiansyah, Ilham Ismo; Suherman, Enjang; Khalida, Laras Ratu
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9867

Abstract

In the current era of globalization, ever-developing computer and internet technology always makes everything easier, including the recruitment process. The aim of this research is to find out, analyze and explain how online and offline recruitment is analyzed. The research design used in this research is descriptive research with a descriptive qualitative approach, and observations in the company environment, by interviewing several people in the company according to the data requirements. This research was carried out at PT. Tri Jaya Teknik Karawang which is located on Jl. Alternative Krajan II Ds. Warung Bambu Kec. Karawang. Researchers used the IPO (Input Process Output) method, interviews were obtained from the company's HR department. Online recruitment analysis uses Google Drive to collect data files and online tests, then uses Zoomeet for Keywords : Interview,Online, Technology,Recruitment
Persepsi Wajib Pajak Tentang Kualitas Infrastuktur Jalan dan Jembatan terhadap Kemauan Membayar Pajak dengan Transparansi Informasi sebagai Variabel Moderasi Febriani, Aulia; Fakhroni, Zaki
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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

Abstract

The purpose of this research is to obtain empirical evidence on taxpayers' perceptions of the influence of road and bridge infrastructure quality on tax payment willingness with information transparency as a moderating variable. This type of research is quantitative using primary data and purposive sampling method with a total of 130 respondents. Data analysis uses SEM-PLS assisted by SmartPLS Version 3 program. The results of this research provide empirical evidence that: (1) Taxpayers' perception of road infrastructure quality influences tax payment willingness; (2) Taxpayers' perception of bridge infrastructure quality does not influence tax payment willingness; (3) Information transparency does not affect tax payment willingness; (4) Information transparency cannot moderate the relationship between taxpayers' perception of road infrastructure quality and tax payment willingness; (5) Information transparency cannot moderate the relationship between taxpayers' perception of bridge infrastructure quality and tax payment willingness. Keywords: Information Transparency, Road And Bridge Infrastructure Quality, Taxpayers' Perception, Willingness To Pay Taxes.
Pengaruh Kompetensi dan Kepuasan Kerja terhadap Produktivitas Kerja pada Karyawan Departemen Operasi Pabrik 2 PT Pupuk KALTIM Kiswanto, Heri; Pertiwi, Pertiwi
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9939

Abstract

This research aims to test and analyze the influence of competence and job satisfaction on work productivity among employees of the Factory Operations Department 2 of PT Pupuk Kaltim Bontang, both partially and simultaneously. The population in this study were all employees in the Factory Operations Department 2 of PT Pupuk Kaltim totaling 134 employees and the sample for this study was 44 employees obtained using the Nonprobability Sampling technique using systematic sampling. Data collection methods use observation, interviews and questionnaires. Data analysis uses descriptive methods, data quality tests, classical assumption tests and multiple linear regression analysis with the help of SPSS 16. The research results show that competency and job satisfaction partially influence work productivity. Simultaneously, competency and job satisfaction have a significant effect on work productivity for employees of Factory Operations Department 2 PT Pupuk Kaltim. The coefficient of determination or R square value is 0.737, from these results all independent variables have a contribution of 73.7% to the dependent variable with a high level of accuracy, and the remaining 26.3% is influenced by other variables that were not included in the research. Keywords: Competence, Job Satisfaction, Factory Operations Department 2 PT Pupuk Kaltim, Work Productivity

Page 24 of 31 | Total Record : 304

 22   23   24   25   26 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2025): BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 2 (2025): BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting Vol 4 No 2 (2023): BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management and Accounting Vol 2 No 2 (2021): BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting More Issue