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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 9, No 1 (2021)" : 6 Documents clear
PENGARUH KEPEMILIKAN MANAJERIAL, LAVERAGE, DAN EARNING POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Paniran Paniran; Agung Baharudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.546

Abstract

This study aims to determine the effect of Managerial Leverage Ownership and Earning Power on Profit Management in Pharmaceutical Subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The data used in this study used the quantitative method with the sampling technique using purposive sampling, the data used was 60 data. The data is taken from the financial statements and statistical data available from the idx website. The results of the correlation analysis of Managerial Ownership, Leverage and Power variables have a low level of relationship to earnings management. The results of the study partially the effect of managerial ownership has no effect on earnings management, leverage has no effect on earnings management, and earning power has no effect on earnings management. The results simultaneously state that there is no influence between managerial ownership, leverage and earning power variables on earnings management.
KEPERCAYAAN PADA PEMIMPIN UPAYA MENINGKATKAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR Ahmad Ahmad
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.568

Abstract

Low employee work behavior makes the Village Government in Lebak Regency to determine appropriate and strategic steps, the research objective is to find factors that influence organizational membership behavior or organizational citizenship behavior through testing the direct influence of ethical leaders and trust in leaders, Research approach using quantitative surveys of the total population of 1,700, 319 samples were used from the Village Apparatus in Lebak Regency. Found a direct influence of ethical leaders and trust in leaders on organizational citizenship behavior. The results show that leaders in the Village Government must improve ethics and trust in leader-members so that it has implications for the behavior of organizational membership to make their best achievements that can contribute well to the organization.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KELEMBAGAAN DESA TERHADAP PELAYANAN MASYARAKAT DESA CIDADAP KECAMATAN CURUGBITUNG Usep Siswadi; Nurhaini Nurhaini; Evi Jayanti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.572

Abstract

This study aims to examine the variable Accountability of Village Funds Management (X1) and Village Institutions (X2) that can affect the Community Services (Y) of Cidadap Village in Curugbitung District. The method used is descriptive quantitative with a population of Cidadap Village in Curugbitung District totaling 40 people consisting of RT, RW and Community Leaders. The Village Government must produce evidence of the realization of the accountability that becomes the Village Financial Aspect report, this report is the result of a Village Financial Management circulation, or starts from the level of planning, and budgeting, implementing and administering to reporting and taking responsibility for village financial management. The budget allocated from the Regional or Municipal Government to the Village originating from the Budget section of the central and regional financial considerations received by the region or city in order to support all fields in the community in the use of Village Fund Allocation, Techniques using Test Validity, Test Reliability. And Test Prerequisite Research with Classical Assumption Test. The Hypothesis Test consists of Multiple Linear Regression Analysis Test, Determination Coefficient Test, Correlation Analysis Test, and Partial t Test and Simultaneous Test f.Based on the results of research in the First Hypothesis states that the results of the test tcount 5.887 ttable 2.024 H1 received by having a significant value of 0,000 0.05 H0 rejected means that the variable Accountability of Financial Management Village Fund Allocation has a significant effect on Community Services in the Village of Cidadap in Curugbitung District, the Second Hypothesis states that the test results of tcount 4.288 ttable 2.024 H2 Received by having a significant value of 0,000 0.05 H0 is rejected, it means that the Village Institution variable has a significant effect on the Community Service in Cidadap Village in Curugbitung District and the Third Hypothesis states that the results of the f test show that the fcount 33.27 ft. H3 is accepted by having a significance value of 0,000 0.05 H0 rejected meaning that the Village Fund Allocation (X1) and Village Institution (X2) variables have a significant effect on the Village Community Services (Y) in Curugbitung District
PENGARUH NET PROFIT MARGIN (NPM), CURRENT RATIO (CR), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Mudawanah; Asep Sopiyan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.573

Abstract

Stock prices are a reflection of the company's performance. Basically, investors measure a company's performance in managing its resources to generate profits. To assess the company's performance, investors need to analyze by using several benchmarks, namely the ratio. this study aims to examine the significant effect of the ratio of Net Profit Margin, Current Ratio and Earning Per Share to the price of food and beverage companies on the Indonesia Stock Exchange (IDX) for the period 2012-2017.This research is empirical research, where the data used in this study is secondary data. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the period of 2012 to 2017, which amounted to 18 companies. the number of samples used in this study as many as 7 companies with the technique of obtaining samples using purposive sampling. The classic assumption test in this study used the normality test, multicollinearity test, heterocedasticity test and autocorrelation. Data analysis using multiple linear analysis, F test (F test), T test (T test) and test coefficient of determination. Data analysis using the help of SPSS20 software.The research results for Net Profit Margin show a significant value of 0.215 which means there is no significant effect on Stock Prices, Current Ratio shows that 0.001 means that there is a significant effect on Stock Prices, Earning Per Share shows a significant value of 0,000 which means a significant effect on Stock Prices. The determination coefficient shows a value of 56,7% while the remaining 43,3% is influenced by other factors. From the results of the F test (F test) obtained results of 0,000, which means that NPM, CR, EPS simultaneously have a significant effect on stock prices. This research is expected to provide useful information in making investment decisions
PENGARUH PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Andri Susilo; Ariani Mulyasari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.560

Abstract

This research is titled The Influence of Internal Control And Leadership Style on Employee Performance at PT. Primadelate Starlestari Malingping Branch. The purpose of this study is to find out if there is an influence between Internal Control and Leadership Style on Employee Performance at PT. Primadelate Starlestari Malingping Branch. The population used in this study is PT Employees. Primadelate Starlestari Malingping Branch as many as 51 respondents, where the population is also used as a sample. The phenomena that occur in this study are a decrease in sales, the difference in spare parts stock, and a minus of real stock in the H2 (spare parts) H3 (workshop) divisions.The sample technique used is Saturated Sample. Data collection techniques using observation, literature studies, questionnaires and documentation. Research instrument test using validity and reliability test. The data analysis technique uses a classic assumption test which consists of normality, multicolonierity, autocorrelation, and heteroskedastisity tests.  Data analysis test in the form of multiple regression test, correlation, coefficient of determination. Then test the hypothesis using t test (partial) and F test (simultaneous). Based on the results of the data analysis, it can be concluded that partial internal control and leadership style have a positive and significant effect on employee performance. Then based on the results of the F test simultaneously internal control and leadership style simultasn affect the performance of employees at PT. Primadelate Starlestari Malingping Branch. It is hoped that this research can be used by companies as materials to minimize the risk of identified organizations or companies and improve employee performance.
PENGARUH NET INTEREST MARGIN (NIM) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firda Mufidah; Sri Intan Purnama; Eka Hasanudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.574

Abstract

This study aims to determine the net interest margin and net profit margin to find out stock returns in banking companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative research method with a type of correlation study. The population used is all banking companies listed on the Indonesia Stock Exchange (IDX). The sampling method is purvorsive sampling. data collection is obtained through library research and documentation. The data analysis technique used is the classic assumption test which consists of (Normality Test, Multicolonity Test, Autocorrelation Test, Heteroscedasticity Test), Simultaneous Corelation Test, Determination Coefficient Test, and Analysis of Multiple Linear Regression, t Test, and F Test.The results of the SPSS version 20 output indicate that the correlation value obtained at 0.756 indicates a moderate relationship with the acquisition of determination coefficient of 0.571% so that stock returns can be influenced by 0.571% and the remaining 42.9% influenced by other variables. The results of multiple linear regression analysis state Y = -1,439 + 55,174X1 + 17,922X2 meaning that every addition of one net interest margin value can increase stock return by 55.17 and each addition of one net profit margin value can increase the stock return by 17.922. According to the results of the Test t net interest margin obtained that is tcount 5.703 ttable 1.701, it can be concluded that H0 is accepted which means that it can have a significant influence between net interest margin on stock returns. According to the results of the Test t the net profit margin is obtained, namely tcount 1.546 ttable 1.701, it can be concluded that H0 is rejected which means there is no significant effect between the net profit margin on stock returns. F Test results show that Fcount 17.979 Ftable 3.35, it can be concluded that H3 is accepted which means that there is a significant effect between net interest margin and net profit margin on stock returns

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