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Contact Name
Siti Mudawanah
Contact Email
lppmstieltm@gmail.com
Phone
+6281389092566
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
https://ejurnal.latansamashiro.ac.id/index.php/JSAB/about/editorialTeam
Location
Kab. lebak,
Banten
INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Articles 6 Documents
Search results for , issue "Vol 11 No 1 (2023)" : 6 Documents clear
PENGARUH KUALITAS PELAYANAN DAN PERIKLANAN TERHADAP KEPUTUSAN NASABAH DALAM MENABUNG PADA PT. BPR KABUPATEN SERANG Regiasa, Tubagus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.994

Abstract

This research aims to analyze the influence of service quality and promotion together on customers' decisions to save at PT. BPR Serang Regency. The population in this study is the total number of customers who save at PT BPR Serang Regency during 2022, amounting to 300 respondents. Meanwhile, the sample was 75 respondents. The sampling technique in this research used Accidental Sampling. The analytical tool used in this research is multiple linear regression analysis, where previously validity and reliability tests and classical assumption tests were carried out. Based on the results of the research above, it can be concluded that the quality of service should be improved, especially regarding the management of human resources for optimum performance, for example holding employee training and development, company management should present advertisements that attract more attention, such as the frequency of advertisements being broadcast, so that people are interested. and want to become customers, in an effort to increase customers' decisions to save, employees should frequently make contact with customers, such as notifications of increases in bank interest rates, so that this will remind customers to keep saving.
ANALISIS KUALITAS PRODUK, HARGA DAN IKLAN TERHADAP KEPUTUSAN PEMBELIAN ALAT TULIS DI KOPERASI SMPN 1 BOJONEGARA Wirtadipura, Dian
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.995

Abstract

The increase in the variety of products is driven by the attractiveness of the market which increasingly wants a variety of products, so the company offers a variety of various development products as well. This product development was carried out by the UPT SMPN 1 Bojonegara Cooperative in an effort to overcome the decline in sales. The purpose of this research is to determine the implementation of product development carried out by the company and its benefits in increasing sales volume. This research is qualitative research, with a case study approach. The data used are primary and secondary data, using interview, observation and documentation data collection techniques. The data analysis process in this research uses Miles and Hubermen's theory, namely data reduction, data presentation, and conclusions and verification. This aims to determine the challenges/constraints and benefits of implementing product development to increase sales volume. The results of the research show that the launch of two reading book products actually played a significant role in increasing sales volume. This can be seen from the strong relationship between product development carried out by the School and the addition of new products to the large number of purchases obtained.
PENGARUH DIGITAL MARKETING TERHADAP PENDAPATAN USAHA MIKRO Yunia, Noorma; Rohmatulloh, Puri; Albadiah, Ilmi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1012

Abstract

Digital Marketing is a tool as an intermediary for marketing communication which is currently widely used by social media in introducing its products in the modern era. One of them is by using social media as a tool to promote. The problems to be discussed are How Digital Marketing, Micro Business Income and the significant influence between Digital Marketing on business income for micro business actors on Jl. Multatuli, Rangkasbitung District, Lebak Regency. This research is a correlational quantitative research that aims to examine the effect of the independent and dependent variables. This study aims to examine how Digital Marketing, Micro Business Income and the significant influence between Digital Marketing on business income for micro business actors on Jl. Multatuli, Rangkasbitung District, Lebak Regency. This study uses a saturated sampling method. The sample in this study amounted to 52 respondents with samples taken from 2 (two) variables developed. Data collection techniques using a questionnaire with a Likert scale measurement. The data collection method uses a questionnaire method which is then analyzed by simple linear regression analysis with a test (t test) and simultaneous test (F test) with the help of SPSS Statistics 20. It can be seen that micro business income is influenced by Digital Marketing by 0.196 or by 30%, while the remaining 70%, influenced by other factors not examined. Based on the results of the study, that Digital Marketing has a real and positive relationship to micro business income of 3,496. Thus, t count > t table (3,496 > 1,675). So that the significant value <0.05 is 0.001 <0.05, then Ho is rejected and Ha is accepted, which means that there is a partially significant influence between the independent variable, namely Digital Marketing, on the dependent variable, namely Micro Business Income.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 Dewi, Susana; Setiawan, Feri; Karsam, Karsam
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1018

Abstract

Performance and profitability are closely related to financial reports because these two things are part of financial reports. Accuracy of financial reports is one of the criteria for professionalism. Even though there are regulations regarding the submission of financial reports, the phenomenon that occurs from year to year on the Indonesian Stock Exchange (BEI) is that publicly listed firms are still late in submitting audited annual financial reports. The study of the time span and delays in publishing audited financial reports is an interesting phenomenon to research. This research aims to determine the influence of firm size, profitability, and audit opinion both partially and simultaneously on audit delay. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample was determined using a purposive sampling technique and 25 companies or 100 research data were obtained. The research results show that partially firm size has no effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay. And simultaneously, firm size, profitability and audit opinion influence audit delay. 
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS BURSA EFEK INDONESIA PERIODE 2019-2021 Mudawanah, Siti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1022

Abstract

The aim of this research is to analyze the influence of the Investment Opportunity Set (IOS) and dividend policy on company value in the BEI Consumer Non-Cyclicals sector during the 2019-2021 period. The Consumer Non-Cyclicals sector on the Indonesia Stock Exchange (BEI) has an important role in national economic stability, offering products and services needed by society in various economic conditions. The research method used is a quantitative method using secondary data. The population of this study was 98 companies in the Consumer Non-Cyclicals Sector of the Indonesian Stock Exchange for the 2019-2021 period, using a sample selection technique, namely purposive sampling, so that 14 companies were obtained as samples in this study. The data analysis technique uses multiple linear regression analysis with data processing using the SPSS V.20 application. The results and conclusions show that the Investment Opportunity Set (IOS) has an effect on the value of the Company, while dividend policy has no effect on the value of the Company, and together the Investment Opportunity Set (IOS) and dividend policy have an effect on the value of the Company.   
PENGARUH INFLASI, SUKU BUNGA, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Pada Industri Keuangan Non Bank Yang Terdaftar di BEI Tahun 2019-2021) Nalsal, Pindonta
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1041

Abstract

The Covid-19 pandemic has had an impact on the economy in Indonesia, one of which is stock returns in the non-bank financial industry. The size of stock returns is also influenced by internal factors represented by the profitability ratio proxied by ROA and other external factors, namely inflation and interest rates. The aim of the research is to obtain empirical evidence of the partial and simultaneous influence of inflation, interest rates and profitability on study stock returns in the non-bank financial industry. This type of research is quantitative using secondary data in the form of annual reports from the non-bank financial industry registered on the IDX for 2019-2021. Sample selection used the purposive sampling method. The data analysis used is multiple linear regression using SPSS 25. The research results show results that can be concluded that partially ROA only has an influence on stock returns while inflation and interest rates have no effect on stock returns. However, simultaneously it shows that ROA, inflation and interest rates have an influence on stock returns in the Non-Bank Financial Industry Listed on the IDX in 2019-2021.

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