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INDONESIA
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 112 Documents
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THE FINANCIAL PERFORMANCE OF FOOD AND BAVERAGE COMPANIES : ENTERPRISE RISK MANAGEMENT, BUSINESS STRATEGY AND CEO NARCISSISM Purnomo, Listiya Ike; Ervina Sukmayanti; Ahmad Syifa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1069

Abstract

The background of this research is the importance of the performance of manufacturing companies to be able to increase the added value of raw materials, require a lot of labor, and the largest foreign exchange earner. Therefore, companies must produce good performance in order to survive in the competition. Company performance is the achievement of company results that refer to predetermined standards within a certain period. This research aims to obtain empirical evidence of the effect of Enterprise Risk Management, Business Strategy, and CEO Narcisism on company financial performance in food and beverage sub-sector companies listed on the IDX in 2018 - 2022. The dependent variable in this study is financial performance, while the independent variables in this study are Enterprise Risk Management, Business Strategy, and CEO Narcsim. This study uses an associative quantitative approach with data sourced from the company's annual report for the period 2018 - 2022. Data analysis with panel data regression with EVIEWS 10 tools. The results of the Enterprise Risk Management variable research with a prob value of 0.6075 indicate that Enterprise Risk Management has no effect on financial performance. The Business Strategy variable with a prob value of 0.0661 means that Business Strategy has no significant effect on financial performance. The CEO Narcisism variable obtained a prob value of 0.0266 indicating that CEO Narcisism has an effect on financial performance.
FINANCIAL ANALYSIS OF PT PELAYARAN NASIONAL SRIANDALAS INDAH MURNI: COMMON SIZE & PROFITABILITY RATIOS Alamsyahbana, Muhammad Isa; Wiwin Vartina; Ranti Utami; Sri Kurnia; Juliani Sari Siregar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1072

Abstract

This study analyzes the financial performance of PT Pelayaran Nasional Sriandalas Indah Murni-Kota Tanjungpinang using the common size method and financial ratios. Data was collected through documentation and literature study. The common size analysis results show an increase in capital and a decrease in debt for 2019-2020 and 2020-2021. The income statement for 2019-2020 indicates improved performance with reduced costs and increased profits, whereas 2020-2021 shows a decline in performance due to increased costs and decreased profits. Financial ratio analysis for 2019-2021 reveals a significant amount of unproductive working capital in cash and receivables, resulting in suboptimal asset funding. The high equity guarantee comes from long-term liabilities. In conclusion, financial performance improved in the balance sheets for 2019-2020 and 2020-2021 but declined in the income statement for 2020-2021. The financial ratios indicate unproductive working capital and high equity guarantees from long-term liabilities
PENGARUH ECONOMIC VALUE ADDED (EVA), RETURN ON INVESTMENT (ROI), CURRENT RATIO (CR) DAN PRICE TO BOOK VALUE (PBV) TERHADAP HARGA SAHAM Nurlaelah; Firmansyah; Ulfah Mualafah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1121

Abstract

The share price is the price of shares on the stock exchange which is a consideration for investors before investing in a company. Before investing in a company, investors should conduct a fundamental analysis. This study aims to test and analyze the effect of Economic Value Added (PBV), Return On Investment (ROI), Current Ratio (CR) and Price to Book Value (PBV) on Stock Prices in Primary Consumer Sector Companies Listed on the Indonesia Stock Exchange for the period 2018-2022. The method used is quantitative method. The sample of this study amounted to 22 Primary Consumer Sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period which had been eliminated using purposive sampling technique. The analysis technique used is multiple linear regression analysis techniques using the SPSS V.23 program. The results showed that Economic Value Added, Return On Investment and Price to Book Value partially each had a positive and significant effect on Stock Prices. while Current Ratio partially has no effect on Stock Prices. As for the simultaneous test, Economic Value Added, Return On Investment, Current Ratio and Price to Book Value together have an effect on Stock Prices
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, TOTAL QUALITY MANAGEMENT, DAN DISIPLIN KERJA TERHADAP PENGUKURAN KINERJA KARYAWAN PADA PERUSAHAAN PERBANKAN DI RANGKASBITUNG TAHUN 2024 M. Luthfan Hidayat; Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1146

Abstract

This research is quantitative research and aims to determine the influence of Management Accounting Information Systems, Total Quality Management, and Work Discipline on Employee Performance Measurement at Banking companies in Rangkasbitung. The sampling technique used in this research was a saturated sample, and a sample of 325 employees was obtained and the data collection technique was used with primary data obtained from the results of distributing questionnaires. The results of the research that has been carried out show that the Management Accounting Information System does not partially have a significant positive effect on measuring employee performance. Total quality management partially influences employee performance, and work discipline partially has no significant influence on employee performance.
FAKTOR PENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Dame Ria Rananta Saragi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1308

Abstract

The research is to determine the effect of Sales Growth, Liquidity and Leverage on Profitability partially and simultaneously. The population in this study was 30 food and beverage sub-sector companies with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 30 food and beverage sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS. Sales Growth partially has a positive and significant effect on Profitability, Liquidity has a partial positive and significant effect on Profitability, Leverage partially has a negative and significant effect on Profitability, and Sales Growth, Liquidity and Leverage simultaneously have a positive and significant effect on Profitability.
EFEKTIVITAS KERJA KARYAWAN: KOMUNIKASI DAN KERJA SAMA TIM PADA RS. CITRA SUNDARI Rheina Oktiviani; Yulaikah; Djaka Adiwinata
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1311

Abstract

This research aims to determine and test the effect of communication and teamwork on work effectiveness partially and simultaneously. Using quantitative methods. The data source used in the research is a primary source with data collection techniques, namely by distributing questionnaires. The population in this study was 140 people and samples were taken using the Slovin formula so that the total sample was 58 respondents. Data analysis techniques use Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, T Test (Partial), F Test (Simultaneous) and Determination Coefficient (R2). Data management in this research uses the SPSS 21 software. The research results show that partially communication has a positive and significant influence on employee work effectiveness, while teamwork has a positive and significant influence on employee work effectiveness. Simultaneously, communication and teamwork together have a significant effect on employee work effectiveness. The correlation between communication and teamwork has a very strong correlation with a value (R2) of 0.579, while communication and teamwork skills are 57.9% and the remaining 42.1% can be explained by other variables not studied.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN ASING YANG ADA DI INDONESIA Irni Yusnita; Winona Kumara Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1309

Abstract

This research aims to determine the effect of Return On Assets (ROA) and Return On Equity (ROE) on share prices in foreign companies in Indonesia for the period 2020 - 2023. The data used in this research is secondary data. This research uses quantitative associativity. This research uses multiple linear regression analysis methods and hypothesis testing with the t test and f test. The tool used is the SPSS version 22 program. The results of the research are (1) The first hypothesis, the results of partial testing (t test) between the return on assets variable (X1) and the stock price variable (Y) shows a t-count value of 2.148 and a significant value of 0.034 < 0.05, this shows that return on assets has a positive and significant effect on stock prices, so (H1) is accepted. (2) The second hypothesis, the results of the partial test (t test) between the Return On Equity variable (X2) and the share price variable (Y) shows a t-count value of 2.009 and a significant value of 0.047 < 0.05, it can be concluded that Return On Equity has a positive and significant effect on share prices, so (H2) is accepted. (3) The third hypothesis from the results of multiple linear regression coefficient analysis (F test) can be seen that the calculated F-value is 4.896 and the significant value is 0.009 < 0.05, so that the Ha hypothesis testing is accepted and Ho is rejected. The Ha hypothesis test concluded that return on assets, return on equity simultaneously (together) influence stock prices in foreign companies in Indonesia for the period 2020 - 2023. The SPSS output results can be seen that from the calculations the Adjusted R Square value is 0.061. , this shows that a large percentage of share prices can be explained by the independent variable return on assets, return on equity is 6.1% while the remaining 3.9% is influenced by other variables outside the model.
KINERJA PEGAWAI: FAKTOR GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA Devita Noviyanti; Yulaikah; Didi Wandi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1310

Abstract

The purpose of this research is to analyze the influence of leadership style on employee performance, the influence of the work environment on employee performance, the influence of leadership style and the work environment on employee performance at the Serang City Small and Medium Enterprises Cooperative Department of Industry and Trade, the sample used is 61 respondents using non-probability sampling technique. The research method used is a quantitative method with data collection carried out through questionnaires, observation, interviews, instrument testing, classical assumption testing, and hypothesis testing using multiple linear regression analysis with the help of SPSS v.26.0. The conclusion of the hypothesis test results in this research is that partially leadership style (X1) has no effect on employee performance (Y) with a significance level of 0.508 > 0.05 and an R Square value of 0.208 (20.8%), partially the work environment ( X2) affects employee performance (Y) with a significance level of 0,000 <0.05 and R Square value of 0.593 (59.3%), simultaneously leadership style (X1) and work environment (X2) has a positive and significant effect on performance employee (Y), with a contribution value of 59.6%. while the remaining 44.4% is influenced by other variables that are not included in this research model, including work discipline, work motivation, workload, organization, compensation, etc.
ANALISIS RASIO KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT SABA PRIMA KONSTRUKSI Khoirunnisa Ramadhani; Deviana Sari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1312

Abstract

This study aims to determine and analyze the financial ratios to the financial performance of PT Saba Prima Konstruksi. The type of research used is quantitative research - descriptive approach. The data source used is secondary data. The data used is the financial report of PT Saba Prima Konstruksi for the period 2019 - 2023. The data analysis method used is financial ratio analysis, namely Liquidity Ratio, Solvency Ratio, Profitability Ratio and Activity Ratio. Based on the results of the analysis using financial ratios, it shows that the financial performance of PT Saba Prima Konstruksi is still less than optimal in managing the company's finances. The Liquidity Ratio is in a liquid state because it is above the average general standard of financial ratios. The Solvency Ratio and Profitability Ratio are in a less than good state because they are below the average general standard of financial ratios. The Activity Ratio is in a fairly good state because it is within the average general standard of financial ratios.
IMPLEMENTASI GREEN ACCOUNTING DAN CSR MEMPENGARUHI ROE DAN PER DIMODERASI SUSTAINABILITY DISCLOSURE Ade Nahdiatul Hasanah; Tri Wahyuni Sukiyaningsih; Ambar Putriani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1316

Abstract

This study focuses on testing the effect of the implementation of green accounting and corporate social responsibility there is financial performance represented by return on equity and market performance represented by price earning ratio moderated by sustainability disclosure. The companies studied are companies with the highest liquidity value indexed by kompas 100 during the period 2020-2022, samples are needed through the criteria process (purposive) and produced by 31 companies so that 93 data processed using SPSS Ver 23 are obtained. Methods of analysis include descriptive analysis, classical assumption test and hypothesis test with moderating regression equation. There are 4 hypotheses that are decided and accepted statements: 1) implementation of green accounting and CSR affects ROE with R quare level of 3.4%, 2) implementation of green accounting and CSR affects PER with R quare level of 1%, 3) sustainability disclosure strengthens the implementation of green accounting and CSR affects ROE with R quare level of 4.4% and 4) sustainability disclosure tends to weaken the implementation of green accounting and CSR affects PER with R quare level of 1%.

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