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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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Pengaruh Pelatihan Dan Motivasi Terhadap Kinerja Dengan Pendekatan Balanced Scorecard Mohamad Rukbi
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.v2i1.93

Abstract

This explanatories research is aimed at obtaining information related to possibility whether job performance is affected by training and motivation with balance scorecard approach. The research was conducted at the secretariat KPU by using survey method with correlational applied in testing hypothesis. Fifty participants were selected as samples by boring sampling. The result indicates that task job performance affected directly by motivation has the greatest influence. Based on the findings it could be concluded that variation of the performance might have been affected by the variation of training and motivation. Therefore, training and motivation with balance scorecard approach should be put into consideration in developing job performance.
Pengaruh Perputaran Piutang dan Perputaran Kas terhadap Likuiditas Eka Astuti
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.v1i1.16

Abstract

The purpose of this study to determine whether the turnover of receivables and cash turnover effect partially or simultaneously on the level of liquidity. The research method use quantitative methods, or statistical analysis. The populations in this study are all consumer goods companies listed on the Indonesia Stock Exchange for the period 2011. 32 samples were taken using purposive sampling technique. Testing the hypothesis using multiple linear regressions with the t test and F test The results showed that the partial turnover has no effect on liquidity. The results showed that the velocity of cash was also no effect on liquidity. Simultaneously, cash turnover and turnover affect liquidity.
Analisis Pengaruh Rasio Hutang Terhadap Economic Value Added (EVA) Widasari, Ela
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.v1i3.32

Abstract

The research was conducted to analyze the effect of debt to total assets ratio, debt to equity, inventory turnover, receivable turnover, and working capital turnover of Economic Value Added (EVA). Nonprobability sampling method based on purposive sampling. This study used the multiple linear regression analysis. The result showed that simultaneous debt to total assets ratio, debt to equity ratio, inventory turnover, receivable turnover, and working capital turnover has no effect on Economic Value Added (EVA), partially inventory turnover affect Economic Value Added (EVA), while debt to total assets ratio, debt to equity ratio, receivable turnover and working capital turnover has no effect on Economic Value Added (EVA).
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA, TERHADAP KINERJA, STUDI KAUSAL PEGAWAI RW DI KECAMATAN RANGKASBITUNG Pipin Suryanisari
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.v5i1.188

Abstract

Based on the results of data and interviews obtained in the field of execution shows the indication has not been implemented optimally the performance of employees of the Secretariat of the General Election Commission of Banten. The authors suspect that has not been implemented optimally the performance is influential with the existence of two factors: training and motivation.In conception the authors apply several theories and concepts related to research variables from some experts such as Ivancevich, Gibson, Fred Luthans, Paul.R Niven, Robert S. Kaplan and David P. Norton and other experts, to explain the effect of variables training and motivation with performance variables.The research method used sequential explanatory method, the data obtained based on observation, interview and answer questionnaire analyzed by statistical correlation technique product moment pearson to know the influence between independent variable that is training and motivation with dependent variable that is performance.In an effort to improve the performance of the staff of the Secretariat of the General Election Commission of Banten, the suggestions of this research are (i) The Election Commission should provide a variety of training so that employees can perform their main tasks and functions with the understanding and objectives desired by their own institutions and communities Banten Province in general. (ii) KPU should give encouragement or encouragement of employees either reward or reward in performing their duties and functions so that employees can socialize to the other employees so that the human resources of employees increases in accordance with the expectations of the organization. (iii) KPU should encourage employees through intensive training that can contribute well to their human resources, so as to support the performance of employees in performing their duties and functions in accordance with the objectives the organization expects.
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.
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, DAN DEBT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Hanifah Hanifah
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.v8i1.547

Abstract

This research was conducted with the aim to know the effect of return on assets, return on equity, and debt ratio on financial distress in Textile and Garment companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period both partially and simultaneously.The research method used in this study is a quantitative research method and descriptive research, the population of this study are all Textile and Garment companies listed on the Indonesia Stock Exchange (BEI) 2013-2017 period, as many as 18 companies. The research sample of 11 companies with 2013-2017 financial statement data with 55 research data. The sampling technique uses purposive sampling. Data analysis techniques using descriptive statistics and logistic regression analysis with processing techniques using SPSS 20.It was concluded that the results of the coefficient of determination using Nagelkerke's R Square of 80.4% and the results of the hypothesis test of this study that is either partially or simultaneously return on assets, return on equity, and debt ratio influence and significantly to financial distress. Suggestions for company, by increasing company performance so that companies avoid financial distress. For other researchers, it is recommended to add other independent variables besides return on assets, return on equity and debt ratio to things that might affect financial distress.
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 KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ela Widasari; Mega Furwanti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.592

Abstract

This research was conducted with the aim of knowing that the Financial Performance and Company Size can affect the Firm Value of the LQ45 Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The method used in this research is quantitative research methods. The population used is all LQ45 companies listed on the Indonesia Stock Exchange (BEI) using purposive sampling method. Data collection obtained through secondary data. The data analysis technique used in this research is the Classical Assumption Test which consists of (Normality Test, Heteroscedasticity Test, Multicollinearity Test and Autocoleration Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test which consists of ( Statistical t test and statistical test F).The result of t statistical test shows that the Financial Performance as X1 has a value of "t" _ "count" "t" _ "table", namely 2.053 1.99601 with a significance level of 0.044 0.05, this means that H0 is rejected and H1 is accepted so that Financial Performance (X1) has a partial effect on Firm Value Company Size as X2 has a tcount ttable where the result is -0.234 1.99601 with a significance level of 0.816 0.05, p. This means that H0 is accepted and H2 is rejected, so Company Size has no partial effect on Firm Value. And the test results based on the F statistical test in this study were obtained with Fcount Ftable, namely 3,424 3.13 with a significant level of 0.038 0 , 05. It can be concluded that H0 is rejected and H3 is accepted. Thus, Financial Performance and Firm Size have a joint or simultaneous effect on Firm Value.
PENGARUH ALOKASI DANA DESA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN LEBAK Usep Siswadi; Firmansyah Firmansyah; Tian Septiantini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.583

Abstract

Poverty always attracts the attention of various groups, both academics and practitioners. Various theories, concepts and approaches are constantly being developed to uncover the curtain of the "mystery" of poverty. Indonesia, the problem of poverty is a social problem that is always relevant to be studied continuously. This is not only because the problem of poverty has been around for a long time and is still present in our midst now, but also because now the symptoms are increasing in line with the multidimensional crisis that is still faced by the Indonesian people.Management of village fund allocations must fulfill several management principles, each activity whose funding is taken from village fund allocations must go through open planning, implementation and evaluation on principle. Allocation of village funds must be used with the principle of frugality, direction and control, all activities and use of village fund allocations can be accounted for administratively, technically and legally. The types of activities that will be funded through village fund allocation are expected to be able to improve community service facilities, in the form of fulfilling the basis, strengthening village institutionalization and other activities needed by the village community through decision-making through deliberation.In order to increase empowerment, prosperity and equitable development in rural areas through district, provincial and central government budget funds, the district government. Provinces and centers need to realize in the APBD 10% each for village allocation funds. By allocating 10% of the funds, it is hoped that welfare and equitable development in the village can become a reality. The creation of equal distribution of development, especially in rural areas through the provincial government budget funds and the central government of 10%, will achieve a level of welfare and standard of living for people living in rural areas.The design of testing this hypothesis is assessed by the income of the null hypothesis and alternative hypotheses, the research of statistical tests and the calculation of the value of statistical tests, the calculation of hypotheses, the determination of a significant level and drawing conclusions.The hypothesis that will be used in thi
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Adi Dwi Purnomo; Imas Fatimah; Siti Nurhalimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.575

Abstract

A company has a primary objective to generate maximum profit and maximize the prosperity of the stakeholders. Maximizing the prosperity of the stakeholders can be achieved by maximizing the value of the company. The purpose of this research is to know the effect of dividend payout ratio, return on equity, and company size to price to book value.The population in this research was 18 manufacturing sub-sectors of food and beverage in the period 2013-2018. The sampling method used in this research is the purposive sampling method, with some criteria already specified then the number of samples is as many as 7 companies. The data used is secondary data. The research used a quantitative approach with multiple linear regression analysis techniques. The results of this research show that dividend payout ratio, return on equity, and company size are simultaneously influential and significant to the value of the company (price to book value). Meanwhile, partial dividend payout ratio and company size has no influence and is not significant to the value of the company (price to book value. But for profitability (return on equity) partial has a significant influence on the value of the company (price to book value) in manufacturing companies sub-sector food and beverage period 2013-2018

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