cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
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
 6   7   8   9   10 
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG 2014-2018 Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.707

Abstract

In accordance with Law no. 28 of 2009 Land and Building Tax has become a local tax. Regional Original Income (PAD) will increase because new types of local taxes have been added. This study aims to determine the effectiveness and contribution of Rural and Urban Land and Building Tax revenue (PBB-P2) to Regional Original Income (PAD). The method used in this study is a quantitative research method and the data used in this study is secondary data, obtained from the Regional Revenue Agency (BPD) Tangerang City.The results of this study indicate that Land and Building Tax receipts from 2014-2020 fluctuate every year, not always increasing or decreasing. Contribution to Regional Income tends to increase
PENGARUH PERSEDIAAN BARANG DAGANG TERHADAP PENJUALAN PADA PT. INFO OPTIMA KOMPUTASI TANGERANG Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.708

Abstract

This study aims to produce information in the form of a more in-depth explanation of the effect of merchandise inventory on sales. And obtain resuls from processed data about how much influence the inventory of merchandise on sales.The research method used in this study data obtained both quantitatively and qualitatively was investigated using descriptive methods, namely in the form of field studies and direct surveys through interviews and observations in the form of direct observation. The sample used in this study is merchandise inventory report data and sales report data for 36 months.Based on calculations with a simple linear regression equation between X anad Y is Y = 895.502,820 + 0,642X …..e, if the inventory is zero then sale is -= 895.502,820, if the inventory increases one unit then sales increase by 0,642. While the results of the Hypothesis Testing, obtained merchandise inventory variables have a sig value0.05 means significant. While tcount = 11,631 and ttable = 2,032.Then the Merchandise Inventory variable has a positive and significant effect on Sales. And based on the correlation coefficient analysis, the value of r = 0.894 is obatained, which means that there is a strong relationship between the inventory of goods and Sales. While the results of KD (R^2) = 79,9%. This means that 79,9% of the independent variabels, namely merchandise inventory can explains the dependent variable, namely Sales. While the remaining 20,1% is explained by other factors not examined by this study
PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT GOING CONCER PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA Nurlaelah Nurlaelah; Ela Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.764

Abstract

Going concern audit opinion is an opinion that has been issued by the auditor to ascertain whether the company can maintain the company's viability for at least the next year. The going concern opinion received by a company indicates that there are conditions and events that raise the auditor's doubts about the viability of the company. Going concern audit opinion can also be used as an early warning for users of financial statements to avoid mistakes for decision making in the company.This study aims to determine the effect of Audit Quality and Financial Condition on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this study is a quantitative method, the population in this study is 75 companies, then the sample is determined using purposive sampling technique and the sample is 15 companies. The method used in this analysis is Logistic Regression Analysis using SPSS V.25 application. In this study it can be shown that: (1) Audit quality has no significant effect on the Going Concern Audit Opinion. (2) Financial condition has no significant effect on Going Concern Audit Opinion. (3) Audit Quality and Financial Condition simultaneously have no significant effect on Going Concern Audit Opinion.
PENGARUH PERTUMBUHAN EKONOMI DAN UPAH MINIMUM TERHADAP TINGKAT KEMISKINAN DI KABUPATEN DAN KOTA PROVINSI BANTEN Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.770

Abstract

This research was conducted to test whether the variables of economic growth and minimum wages have an effect on the poverty rate in the districts and cities of Banten province.The research method used is a quantitative analysis approach, and in testing research data using the help of an analysis tool, namely Eviews. The population for this study is all data on economic growth, minimum wages and poverty rates in the districts and cities of Banten province for the 2011-2019 period. The sample technique uses the saturation technique, namely using all regencies and cities of Banten Province in 8 regions.The results and conclusions show that partially economic growth and minimum wages have no effect on poverty levels. While simultaneously economic growth and minimum wages affect the level of poverty
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Siti Mudawanah; Ahmad Febru Yulyana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.793

Abstract

This research aims to determine the influence of Intellectual Capital which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) on the Return on Assets (ROA) of Food and Beverage Companies listed on the Stock Exchange Indonesia.The population of this research is food and beverage companies that are consistently listed on the Indonesia Stock Exchange during the 2014-2017 period, totaling 18 companies. The sampling technique used was purposive sampling technique. Based on the established criteria obtained a sample of 10 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is multiple regression analysis. The results of this research show that : (1) there is a significant effect between Value Added Capital Employed (VACA) on Return On Assets, with a correlation coefficient of 0.498, and a significant value of 0.009 0.05; (2) there is no significant effect between Value Added Human Capital (VAHU) on Return On Assets, with a correlation coefficient of 0.071 and a significant value of 0.502 0.05; (3) there is a significant influence between Structural Capital Value Added (STVA) on Return On Assets, with a correlation coefficient of 0,000, and a significant value of 0,000 0,05; (4) there is a significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) together on Return On Assets, with the R square determination coefficient generated at 64.7 % and significant value 0,000 0,05 and value F count 22,017 Ftable 2.63.
PENGARUH DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nurhaini Nurhaini; Leni Safitri
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.794

Abstract

The purpose of this research is to test the influence of Earning Per Share and Debt to Equity Ratio to stock price on listed in Indonesia Stock Exchange. This study was conducted using secondary data. The sample technique used is purposive sampling. Of the ten companies, only five companies were selected, because they have complete financial report and earn positive profit respectively in 2010 - 2016. The analysis method used is multiple linear regression analysis. Based on the results of research show that partially Debt to Equity Ratio (DER) does not have a significant influence on stock prices, this is evidenced by t count t table (0.954 2.03452) and its significance greater than the probality value is 0.347 0.05. Partially Earning Per Share (EPS) has a significant influence on stock prices, this is evidenced by t count t table (8.386 2.03452) and its significance is smaller than its probability value of 0.000 0.05. And simultaneously Debt to Equity Ratio (DER) and Earning Per Share (EPS) have a significant effect simultaneously to stock price, this is evidenced by F count F table (40.147 4.14) and its significance is smaller than its probability value is equal to 0.000 0.05. 
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Imas Fatimah; Tami Sriwijati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.795

Abstract

Shares are a sign of a statement of capital/fund ownership in a company. The share price has its own important value for the company, if the share price of a company is high this provides an opportunity for the company to get additional investment from investors from its share price increase This research aims to find out if Economic Value Added (EVA) and Return On Asset (ROA) affect the share price of property and real estate companies listed on the Indonesia Stock Exchange. This research uses quantitative motode. The data types in this study are secondary data and samples used by 11 property and real estate companies with nonprobability Samplingand Purposve Sampling sampling techniques. Its analytical techniques are used with classic assumption tests, multiple linear regression analyses, and hypothesis tests consisting of determination coefficient tests (R2) partial testing (t tests), and significance tests (F tests). in this study assisted with spss v.22 application. The results showed that partially Economic Value Added (EVA) had a  significant effect on the share price, while Retrun On Asset (ROA) partially had a significant effect on the share price. Based on simultaneously suggesting that Economic Value Added (EVA) and Retrun On Asset (ROA) together have a significant effect on the share price.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY (CSR) DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Firmansyah Firmansyah; Martiana Dwi Anggraeni
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.797

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) and Leverage on kinerja perusahaan both partially and simultaneously. In this study, Corporate Social Responsibility (CSR) is measured by GRI Standards which focus on disclosure of social standards, leverage is measured by Debt to Equity Ratio (DER), while kinerja perusahaan is measured by Return On Asset (ROA). The sample used in this study is a manufacturing company in the consumer goods industry which is listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, there are 13 companies that meet the criteria to be sampled in this study. Data is collected by downloading annual report data through the website www.idx.co.id. The analytical method used is multiple linear regression analysis, descriptive statistical analysis in this study using the IBM SPSS version 22.0 program. The results of this study indicate that partially Corporate Social Responsibility (CSR) has no effect on Return On Assets (ROA), because the t test results on the CSR variable show that the t-count value is smaller than the t-table (-1.719 2,000), while the Debt to Equity Ratio (DER) has a effect on Return On Assets (ROA), because the results of the t test on the DER variable show that the t-count is smaller than the t-table (-6,307 2,00). Simultaneously (together) Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA) because the F test results show that the value of Fcount Ftable (19,915 3,14).
PENGARUH KUALITAS PELAYANAN DAN PERIKLANAN TERHADAP KEPUTUSAN NASABAH DALAM MENABUNG PADA PT. BPR KABUPATEN SERANG Regiasa, Tubagus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.994

Abstract

This research aims to analyze the influence of service quality and promotion together on customers' decisions to save at PT. BPR Serang Regency. The population in this study is the total number of customers who save at PT BPR Serang Regency during 2022, amounting to 300 respondents. Meanwhile, the sample was 75 respondents. The sampling technique in this research used Accidental Sampling. The analytical tool used in this research is multiple linear regression analysis, where previously validity and reliability tests and classical assumption tests were carried out. Based on the results of the research above, it can be concluded that the quality of service should be improved, especially regarding the management of human resources for optimum performance, for example holding employee training and development, company management should present advertisements that attract more attention, such as the frequency of advertisements being broadcast, so that people are interested. and want to become customers, in an effort to increase customers' decisions to save, employees should frequently make contact with customers, such as notifications of increases in bank interest rates, so that this will remind customers to keep saving.
ANALISIS KUALITAS PRODUK, HARGA DAN IKLAN TERHADAP KEPUTUSAN PEMBELIAN ALAT TULIS DI KOPERASI SMPN 1 BOJONEGARA Wirtadipura, Dian
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.995

Abstract

The increase in the variety of products is driven by the attractiveness of the market which increasingly wants a variety of products, so the company offers a variety of various development products as well. This product development was carried out by the UPT SMPN 1 Bojonegara Cooperative in an effort to overcome the decline in sales. The purpose of this research is to determine the implementation of product development carried out by the company and its benefits in increasing sales volume. This research is qualitative research, with a case study approach. The data used are primary and secondary data, using interview, observation and documentation data collection techniques. The data analysis process in this research uses Miles and Hubermen's theory, namely data reduction, data presentation, and conclusions and verification. This aims to determine the challenges/constraints and benefits of implementing product development to increase sales volume. The results of the research show that the launch of two reading book products actually played a significant role in increasing sales volume. This can be seen from the strong relationship between product development carried out by the School and the addition of new products to the large number of purchases obtained.

Page 8 of 12 | Total Record : 112

 6   7   8   9   10 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol 13 No 2 (2025) Vol 13 No 1 (2025) Vol 12 No 2 (2024) Vol 12 No 1 (2024) Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10, No 2 (2022) Vol 10, No 1 (2022) Vol 9, No 2 (2021) Vol 9, No 1 (2021) Vol 8, No 2 (2020) Vol 8, No 1 (2020) Vol 7, No 2 (2019) Vol 7, No 1 (2019) Vol 6, No 2 (2018) Vol 5, No 1 (2017) Vol 2, No 2 (2014) Vol 2, No 1 (2014) Vol 1 No 3 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2013) More Issue