cover
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 108 Documents
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
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.v7i3.343

Abstract

The purpose of this study was to determine the effect of the Accounts Receivable Turnover (X1), Inventory Turnover (X2), partially and jointly on the Profitability of Property Companies listed on the Indonesia Stock Exchange.The type of data used in this study uses quantitative secondary data. Secondary data in this study were obtained from the Annual Report and financial statements of property companies on the IDX. For regression tests the researchers used statistical analysis with the SPSS 24 for windows program.From the research results it is known that the multiple linear regression equation Y = 3,970 + 1,715 Receivable Turnover + 1,799 Inventory Turnover + ε. Partially Accounts Receivable Turnover (X1) and Inventory Turnover (X2) variables have a significant effect on profitability. And jointly significant effect on profitability.
Evaluasi Program Pemberdayaan Masyarakat Kelurahan R Bambang Susetocahyo
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.v1i1.20

Abstract

The purpose of research is to analyze the involvement of City Village Council in the program: (a) develop program concepts, designs and manuals, (b) try to arrange a program (c) evaluating and monitoring. This policy research paradigm using qualitative. The respondent consisted of 100 participants’ village community empowerment program and has done a good cooperation with the government as the drafter of the urban village community empowerment program existence. Results showed that the involvement of the public enthusiasm in every economic, social and physical environment in various forms. An indication of this partnership shows a form of community participation in urban village community empowerment program Gedong in New Cijantung Pekayon Kalisari and East Jakarta.
Pengaruh Iklim Organisasi, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Komitmen Organisasi Rudiyanto .; Taufiqurrohman .
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.v2i1.92

Abstract

This study aimed to find effects of climate organization, motivation and job satisfaction to the internal audit commitment of private bank foreign exchange Jakarta. This study used a survey method with causal quantitative approach. The population in this study was all internal auditors in the Internal Audit Division of private Foreign Exchange Bank in Jakarta, which amounted to 70 respondents. Sampling technique using census determined that the same sample as in the population. From the test results of the analysis are described as follows: (1) There is a positive effect of organizational climate on commitment; (2) There is a positive effect of motivation on commitment; (3) There is a positive effect of job satisfaction on commitment.
Pengaruh Retensi Karyawan dan Kepuasan Pelanggan Terhadap Kinerja Susilo, Andri
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.v1i3.31

Abstract

This causal research is aimed at obtaining information related to possibility whether job performance is affected by employee retention and customer satisfaction. The research was conducted at the PT Indosat by using survey method with correlational applied in testing hypothesis. Fifty participants were selected as samples by boring sampling. The results indicate that task job performance affected directly by customer satisfaction has the greatest influence. Based on the findings it could be concluded that variation of the customer satisfaction might have been affected by the variation of employee retention and customer satisfaction. Therefore, employee retention and customer satisfaction should be put into consideration in developing job performance.
PENGARUH GAYA KEPEMIMPINAN DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA STUDI KORELASIONAL PADA PEGAWAI PT. RIMBAWOOD ARSILESTARI DI KABUPATEN SERANG Muhi Mukti
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.v5i1.187

Abstract

Based on the data obtained in the field can be seen indication that the performance of employees of PT Rimbawood Arsilestari not fully in accordance with the expected. It is probably related to two factors: leadership style and interpersonal communication.In conception the authors apply several theories and concepts related to research variables from some experts such as Brindusa Maria POPA, Cooper Donald, Colquitt, Lepine and Wesson, Frecilia Nanda Melvani, Hina fayyaz, Riffat naheed and Ameer Hasan, and other experts . In order to explain the relationship of independent variables are leadership style and interpersonal communication and dependent variable is performance.The research method used quantitative survey by using correlational analysis technique, the data obtained based on the questionnaire answers were analyzed by statistical correlation technique of product moment pearson to know the relation between independent variable that is leadership style and interpersonal communication and dependent variable that is performance.The results showed that there is a positive relationship between the independent variables and dependent variables, to be more detailed as follows:Leadership style directly related positive to performance, obtained correlation coefficient ß1 of 0.431. price tcount 3.822 ttable (α = 0.05; 67) 1.996, meaning that the more effective style of leadership will be more efficient performance. Interpersonal communication directly related positive to performance, obtained correlation coefficient ß2 of 0.430. price tcount 3.815 ttable (α = 0.05; 67) 1.996, meaning the more effective interpersonal communication will be more effective performance. Leadership style and Interpersonal Communication together directly related positively to performance, obtained correlation coefficient β12 of 0,559. price Fhitung 31.068Ftabel 3.140, meaning the more effective style of leadership and interpersonal communication will be more effective and efficient performance.In an effort to improve employee performance PT Rimbawood Arsilestari in Kab. Attack, the researcher's suggestions are: (i) It is better for the corporate leader to be open to problems encountered and perceived by the journalist and to be active in finding solutions to any problems (ii) in delivering direction and policies on work and tasks as clear and as detailed as possible (iii) should create a conducive working situation by opening up effective communication of employees.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MEMBAYAR PAJAK PENGHASILAN DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING Imas Fatimah
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.v7i3.399

Abstract

The purpose of this study was to examine whether Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System, Level of Trustworthiness in the Legal System and Government affect the willingness of MSMEs to pay income tax with Economic Growth as a moderating variable.The population in this study were MSME entrepreneurs in the City of South Tangerang in the period 2017. The data processing was carried out with the help of the SPSS 22.0 program and WarpPLS 5.0.The results showed that the Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System and the Level of Trust in the Legal and Government System have a significant effect on the willingness of MSMEs to pay income tax.Economic growth does not strengthen the influence of the interaction of Knowledge and Understanding of Tax Regulations and the Level of Trustworthiness in the Law and Government Systems on the willingness of MSMEs to pay income tax. Economic growth reinforces the interaction of Good Perception on the Effectiveness of the Taxation System on the willingness of MSMEs to pay income tax.
Kualitas Layanan Terhadap Kepuasan Nasabah Euis Azizah
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.v1i2.26

Abstract

This study is intended to look for differences in service quality between conventional banks and Islamic banks on customer satisfaction. This study uses associative quantitative survey, which aims to find an overview of the comparison of the average valuation of the two groups view service quality on customer satisfaction. The study population was a customer. Bank Rakyat Indonesia and Bank Syariah Mandiri in Rangkasbitung, which amounted to 20 respondents. The study sample was part of the study population, which amounted to 20 respondents drawn using purposive sampling. From the test results of the above analysis it can be concluded that there is no difference between the groups of respondents variants Bank BRI and Bank Syariah Mandiri and there is no difference in the average assessment of the quality of service at the Bank BRI and Bank Syariah Mandiri.
Evaluasi Komunikasi Pemasaran Sosial Eka Wahyu Hidayat
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.v2i2.98

Abstract

One form of social marketing is conducted educational institutions seminars and training activities (workshops) that is intended to modify ideas, attitudes and behaviors. This study took place in STIE La Tansa Mashiro Rangkasbitung, Banten. This study uses a case study. A selection techniques informant conducted by the authors is the key person technique. The findings of the study (1) The form of training in both directions and integrated marketing communication; (2) Method of direct interaction with the learners and their integrated marketing communications as well as the use of digital marketing; (3) Using marketing communication tools that direct marketing.
ANALISIS OPERATING LEVERAGE (DOL), FINANCIAL LEVERAGE (DFL), DAN COMBINATION LEVERAGE (DCL) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Siti Mudawanah
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.v7i3.346

Abstract

The purpose of this study is to determine the effect of DOL on EPS, determine the effect of DFL on EPS, determine the effect of DCL on EPS and determine the effect of DOL, DFL and DCL on EPS. Adhi Karya (Persero) Tbk (ADHI), Elnusa Tbk (ELSA), Waskita Concrete Precast Tbk (WSBP), which came out of the LQ45 index calculation for this period. List of companies included in the 45 LQ45 Latest Stock Indexes (August 2019 - January 2020). Increased competition among companies in developing their companies so that the companies they manage have good value and good performance require companies to continue to make efforts to achieve with good strategies and proper financial management so that they are superior to other companies.The method used in this research is quantitative method. The research population to be carried out by researchers is all companies listed on the LQ45 index on the Indonesia Stock Exchange in 2017 - 2018, and the sample techniques used in this study are using purposive sampling techniques and selected by 29 companies. In this study the data were processed using SPSS V.20 software. To test the data using multiple linear regression analysis.The findings of this study are that DOL significantly influences EPS. However, DFL and DCL do not have a significant effect on EPS, and simultaneously DOL, DFL and DCL have a significant effect on EPS.
Analisis Sistem Dan Prosedur Penagihan Klaim Asuransi Kesehatan Yeni Susanti
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.v1i1.21

Abstract

The purpose of research is to analyze the accounting systems and procedures for health insurance claims. Explorative study was conducted in Lebak Misi Hospital, which consists of 10 employees Lebak Misi Hospital and hypothesis test used in the study conducted by researchers at Lebak Misi Hospital is comparative or evaluation. The results indicate that the understanding of the contents of the agreement within the cooperation agreement by all relevant parts can prevent the occurrence of errors in service delivery and to avoid claim denials by health insurance.

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