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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 108 Documents
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Hubungan Gaya Kepemimpinan Dan Motivasi Kerja Dengan Kinerja Dasep Novian
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v2i2.100

Abstract

This study aimed to find relationship of leadership style and work motivation with job performance of employees' mining and energy department at Lebak Region, Banten. This study used a survey method with correlational approach. The populations in this study were all employees' in the mining and energy department at Lebak Region, Banten, which amounted to 34 respondents. Sampling technique using boring sampling. From the test results of the analysis are described as follows: (1) There is a positive relationship of leadership style with job performance; (2) There is a positive relationship of work motivation with job performance; (3) There is a simultaneous relationship of leadership style and work motivation with job performance.
PENGARUH LEVERAGE, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Firmansyah Firmansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.362

Abstract

The purpose of this study was to analyze the effect of leverage, liquidity, independent commissioners, company size on firm value with dividing policy as moderating. In this study, testing four independent variables, where the independent variables are leverage, liquidity, independent commissioners, company size. This research was conducted in the consumer goods industry sector which was listed on the Indonesia Stock Exchange in the period 2013-2016. From 68 population using purposive sampling method in determining the sample, 13 companies were obtained which eventually became the samples studied. Data analysis was performed using variance-based structural equation analysis (SEM) with the Smart PLS (Partial Least Square) program. From the test results using the structural equation analysis method shows there are no variables that have a significant effect on firm value because it has a value 1.96, for variables that do not have a significant effect on company value, namely the variable leverage, liquidity, independent commissioners, and company size, and the role of dividend policy on the relationship of leverage, liquidity, independent commissioners, and company size to firm value does not strengthen and is not significant to firm value.
Peran Keterlibatan Kerja dan Komitmen Organisasi Terhadap Perubahan Organisasi Zakiyya Tunnufus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.23

Abstract

This paper aims to examine the effect of work involvement and organization commitment on organization change. This study was done at in penitentiary of Rangkasbitung. The responden were employee of penitentiary of Rangkasbitung. The respondents were 54 employee of the penitentiary of Rangkasbitung in Banten. The study showed that organization change is assumed to be significantly affected by the of work involvement and organization commitment. Adopting a quantitative approach, this cross sectional study applies a self-administered survey questionnaire for data collection. The result proved that the organization change was directly affected by the involvement and organization commitment in organization and organization commitment was, in turn, directly affected by the work involvement.
The Effect of Self-Efficacy to Organizational Citizenship Behavior at the XL Axiata Jakarta Bambang Sujagad Susanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 1 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v2i1.95

Abstract

This research investigated the association between five self-efficacy variables namely; past performance, vicarious experience, verbal persuasion, internal physiological states and Organizational Citizenship Behavior (OCB). OCB was made up of five components namely; altruism, conscientiousness, civic virtue, sportsmanship and courtesy. A questionnaire survey was conducted on thirty employees XL Axiata Provider in Jakarta with purposive sampling. The results show that vicarious experience is all significantly correlated with all components of OCB. Overall, the study contributes to theories and application of self-efficacy and OCB.
DEBT FINANCING, EQUITY FINANCING DAN PROFIT EXPENSE RATIO BANK SYARIAH MANDIRI Rudiyanto Rudiyanto; Taufiqurrohman Taufiqurrohman
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 6, No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v6i3.260

Abstract

Menilai kinerja bank syariah tidak hanya menitikberatkankepada kemampuan bank syariah dalam menghasilkan laba tetapijuga pada kepatuhan terhadap prinsip-prinsip syariah dan tujuanbank syariah tersebut. Penilaian ini berdasarkan pada seberapa besarbank syariah tersebut melakukan pembiayaan dimana semakin besardana digunakan pembiayaan bagi hasil maka menunjukkan bahwabank tersebut memiliki komitmen kuat dalam turut sertamembangun kualitas umat muslim. Untuk mengedepankankepercayaan, bank syariah harus dapat menjaga kinerja keuangandengan baik dalam operasionalnya. Sehubungan dengankepercayaan masyarakat, bank syariah harus mempunyai pemodalan sarana manajemen permodalan yang dapat mengembangkan earingasset, dan dapat menjaga tingkat profitabilitas dan likuiditas,kinerja yang bagus dapat meningkatkan peran bank syariah sebagailembaga intermediary antara pihak-pihak yang memerlukan dana.Tujuan penelitian ini adalah untuk mengetahui apakah debtfinancing berpengaruh terhadap profit expenses ratio, dan untukmengetahui equity financing berpengaruh terhadap profit expensesratio serta mengetahui apakah debt financing dan equity financingsecara bersama-sama (simultan) berpengaruh terhadap profitexpense ratio pada Bank Syariah Mandiri. Penelitian ini merupakanpenelitian kuantitaif korelasional, yaitu penelitian guna mengetahuipenentuan hubungan antar variabel, sedangkan kuantitatifmerupakan penelitian dengan menggunakan angka denganpendekatan tertentu. Untuk mengukur debt financing, equityfinancing terhadap profit expenses ratio dengan menggunakanregresi linear berganda. Dan untuk 3 jenis kriteria ketepatan dalamanalisa regresi yaitu : uji statistik t, uji statistik F, dan koefiendeterminasinya (R²).Berdasarkan hasil dan pembahasan maka kesimpulan yangdapat diambil dari penelitian ini Debt financing berpengaruhsignifikan terhadap Profit Expense Ratio, Equity Financingberpengaruh signifikan terhadap Profit Expense Ratio dan Debtfinancing dan Equity Financing secara simultan berpengaruhsignifikan terhadap Profit Expense Ratio.
Pengaruh Pelayanan Prima Terhadap Kepuasan Nasabah Handini Khaerunnisa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.18

Abstract

This study aimed to determine the effect of excellent service to the satisfaction of the customers of Bank Jabar Banten branch of Pandeglang. Its population is a customer of Bank Jabar Banten branch Pandeglang utilize banking services on a daily basis, which amounts to 200 customers. Then the samples are to be taken as 20% of the daily attendance list of 40 clients. Analysis of the data used in solving this problem is to use quantitative analysis. Judging from the simple correlation coefficient between the variables known to service excellence and customer satisfaction variable has a very strong relationship. Finally it can be proved from the test of the hypothesis that shows that tcount ttable, then Ha received or in other words, there is the influence of excellent service to the customers satisfaction.
Pengaruh Budaya Perusahaan Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Susanto, Bambang Sujagad
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1 No 3 (2013)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i3.34

Abstract

This study aimed to obtain information relating to whether the job satisfaction of employees affected by corporate culture and work motivation. Survey method used in this study was analyzed by regression analysis. In this study, the employees selected as the unit of analysis of 90 samples randomly selected. The analysis showed that the corporate culture and work motivation positive direct effect on job satisfaction, and simultaneously the corporate culture and work motivation positive effect on job satisfaction. Therefore, job satisfaction, corporate culture and work motivation should be incorporated into the strategic planning of human resources. Yet another variable that is required to be taken into account by the next academic researchers.
Pengaruh Pengawasan Dan Motivasi Terhadap Kinerja Ridwan, Iwan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1 No 3 (2013)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i3.29

Abstract

This causal research is intended to obtaining information concerning whether job performance is affected by control and motivation. The research is was conducted at PDAM Employees in Lebak Regency using survey method, with path analysis and expplied in testing hypothesis whit Partial List Square. There were 31 part were by boring sampling. The result indicated that job performance affected directly by motivation has the greatest influence. Base on the finding, it could be concluded that job performance has been affected by control and motivation. Therefore, control and motivation should be put into consideration in develary job peformance.
PENGARUH TINGKAT RISIKO PEMBIAYAAN MURABAHAH TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE TAHUN 2010-2014 Mahmudin Mahmudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.185

Abstract

This study aims to find out how murabahah financing risk level and profitability level in sharia bank in Indonesia period 2010-2014, and to know whether there is influence of murabahah financing level to profitability level of sharia bank for period 2010-2014 period. The research method used in this research is quantitative research. Data analysis technique used is simple linear regression analysis. The results of this study indicate that (1) The result of data analysis shows that the level of murabahah sharia bank financing risk in the period of 2010-2014, has increased every year (2) The result of data analysis shows that profitability level in sharia bank in 2011-2012 experienced increase, and then decrease in year 2013-2014 (3) partially murabahah financing risk level does not have significant effect to profitability level of sharia general bank period 2010-2014 period.
Pengaruh Analisis Rasio Terhadap Ekspor Dengan ACFTA Sebagai Variabel Moderasi RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.382

Abstract

The purpose of this research is to know the effect of Net Profit Margin (NPM), Gross Profit Margin (GPM) ratio, both partially and jointly to Export, with ACFTA As Moderation Variables. The method used is descriptive and quantitative statistical method with the before-after approach. The population in this research is Manufacturing company with textile and garment sub-sector listed on Indonesia Stock Exchange with 13 companies, while the sample for this research is 5 companies. The independent variables used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM) while the dependent variable is Export, and the moderation variable is ACFTA. Data collection technique used is non-participant observation, while the data analysis technique is by using descriptive analysis, classical assumption test, partial test with t test and significant test, test of determination, equation of multiple regression analysis. Data processing in this research using SPSS software program (Statistic Package for the Social Sciences). The results of this study prove that Net Profit Margin (NPM) partially has no positive effect on exports with ACFTA as a moderation variable. Gross Profit Margin (GPM) partially has no partial and significant effect on export with ACFTA as a moderating variable. And simultaneously states that Net Profit Margin (NPM) and Gross Profit Margin (GPM) jointly have no significant effect to exports with ACFTA as moderation variable in manufacturing company listed in Indonesia Stock Exchange (2006-2016).

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