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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 112 Documents
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PENGARUH DIGITAL MARKETING TERHADAP PENDAPATAN USAHA MIKRO Yunia, Noorma; Rohmatulloh, Puri; Albadiah, Ilmi
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.v11i1.1012

Abstract

Digital Marketing is a tool as an intermediary for marketing communication which is currently widely used by social media in introducing its products in the modern era. One of them is by using social media as a tool to promote. The problems to be discussed are How Digital Marketing, Micro Business Income and the significant influence between Digital Marketing on business income for micro business actors on Jl. Multatuli, Rangkasbitung District, Lebak Regency. This research is a correlational quantitative research that aims to examine the effect of the independent and dependent variables. This study aims to examine how Digital Marketing, Micro Business Income and the significant influence between Digital Marketing on business income for micro business actors on Jl. Multatuli, Rangkasbitung District, Lebak Regency. This study uses a saturated sampling method. The sample in this study amounted to 52 respondents with samples taken from 2 (two) variables developed. Data collection techniques using a questionnaire with a Likert scale measurement. The data collection method uses a questionnaire method which is then analyzed by simple linear regression analysis with a test (t test) and simultaneous test (F test) with the help of SPSS Statistics 20. It can be seen that micro business income is influenced by Digital Marketing by 0.196 or by 30%, while the remaining 70%, influenced by other factors not examined. Based on the results of the study, that Digital Marketing has a real and positive relationship to micro business income of 3,496. Thus, t count > t table (3,496 > 1,675). So that the significant value <0.05 is 0.001 <0.05, then Ho is rejected and Ha is accepted, which means that there is a partially significant influence between the independent variable, namely Digital Marketing, on the dependent variable, namely Micro Business Income.
PENGARUH INDIKATOR KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022 Dwi Marthika, Laula
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1014

Abstract

This research aims to determine the effect of liquidity ratios measured by the Current Ratio, solvency ratios measured by the Debt to Equity Ratio, activity ratios measured by Total Asset Turn Over and profitability ratios measured by Net Profit Margin on financial performance measured by Return on Investment in sub-sector companies pharmacies registered on the IDX for the 2017-2022 period. Sampling in this research was carried out using a purposive sampling method, so a sample of 9 pharmaceutical sub-sector companies registered on the IDX for the 2017-2022 period was obtained. Data analysis was carried out using multiple linear regression analysis. The results of research on the financial performance of pharmaceutical companies listed on the IDX for the period 2017 to 2022 show that a high current ratio value does not guarantee the company will quickly pay off its debt obligations. The value of current assets is not necessarily profitable for the company. Effective and efficient management by maximizing the use of company assets will increase sales. This allows the company to generate profits that can be used to improve financial performance. The results of this research can prove that liquidity ratios, solvency ratios, activity ratios and profitability ratios influence financial performance.
ANALISIS PENERAPAN UU-HPP PAJAK PERTAMBAHAN NILAI (PPN) (Study Pada PT.ZEI) Darmawanto, Darmawanto; Elfiza Abbas, Yeni
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1016

Abstract

This research is aimed at understanding whether the implementation of VAT calculations at PT. ZEI is in accordance with HPP Law No.7 of 2021 & has been implemented since April 2022. PT. ZEI chose to be confirmed as PKP because it is part of the private sector which has an obligation to transfer wealth, namely taxes. Data collection methods are through observation studies, interview studies & documentation studies. The data analysis method used is qualitative & quantitative descriptive analysis. The research results show that the implementation, calculation & reporting of VAT is effective and efficient in collecting VAT on Taxable Goods and Services. PT. ZEI can be said to be effective and efficient in collecting VAT on Taxable Goods and Services. The company has printed electronic Tax Invoices, carried out calculations of the Tax Imposition Basis, deposited & reported the Company's Periodic VAT SPT. Implementation of VAT calculation, deposit & reporting carried out by PT. ZEI has complied with applicable tax regulations and has been implemented by the company. As a realization of its tax obligations, PT.ZEI in 2022 (January-March 2022) has recorded output VAT of IDR 275,443,381 and input VAT of IDR 99,398,717 and in April to December 2022) after the harmonization law applied to input VAT amounting to IDR 408,859,093 and output VAT amounting to IDR 647,138,252.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 Dewi, Susana; Setiawan, Feri; Karsam, Karsam
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.v11i1.1018

Abstract

Performance and profitability are closely related to financial reports because these two things are part of financial reports. Accuracy of financial reports is one of the criteria for professionalism. Even though there are regulations regarding the submission of financial reports, the phenomenon that occurs from year to year on the Indonesian Stock Exchange (BEI) is that publicly listed firms are still late in submitting audited annual financial reports. The study of the time span and delays in publishing audited financial reports is an interesting phenomenon to research. This research aims to determine the influence of firm size, profitability, and audit opinion both partially and simultaneously on audit delay. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample was determined using a purposive sampling technique and 25 companies or 100 research data were obtained. The research results show that partially firm size has no effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay. And simultaneously, firm size, profitability and audit opinion influence audit delay. 
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI, KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI KASUS PEMERINTAH PROVINSI BANTEN) Yulaikah, Yulaikah; Trikawati, Trikawati; Ismanti, Riffa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1021

Abstract

This research aims to examine the effect of budget participation on budgetary slack with two moderating variables, namely: information asymmetry and organizational commitment. Inconsistencies in previous studies regarding the effect of NGO participation on budgetary slack became the motivation for this research. Data was collected using a questionnaire to local government Units / OPDs in Banten Province. Respondents were selected using a purposive sampling method where officers involved in the budgeting process, of the 105 questionnaires distributed, 80 questionnaires were returned. The analysis method uses variance-based SEM using Smart PLS 3.0. The research instrument has passed the validity and reliability standards. The research results show that budget participation has an effect on budget slack. This research proves that the interaction between research and asymmetric budget participation information has a negative effect, while organizational commitment significantly budget participation in information asymmetry can increase budgetary slack, otherwise organizational commitment reduces budgetary slack.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS BURSA EFEK INDONESIA PERIODE 2019-2021 Mudawanah, Siti
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.v11i1.1022

Abstract

The aim of this research is to analyze the influence of the Investment Opportunity Set (IOS) and dividend policy on company value in the BEI Consumer Non-Cyclicals sector during the 2019-2021 period. The Consumer Non-Cyclicals sector on the Indonesia Stock Exchange (BEI) has an important role in national economic stability, offering products and services needed by society in various economic conditions. The research method used is a quantitative method using secondary data. The population of this study was 98 companies in the Consumer Non-Cyclicals Sector of the Indonesian Stock Exchange for the 2019-2021 period, using a sample selection technique, namely purposive sampling, so that 14 companies were obtained as samples in this study. The data analysis technique uses multiple linear regression analysis with data processing using the SPSS V.20 application. The results and conclusions show that the Investment Opportunity Set (IOS) has an effect on the value of the Company, while dividend policy has no effect on the value of the Company, and together the Investment Opportunity Set (IOS) and dividend policy have an effect on the value of the Company.   
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN MARKET SHARE TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Herlina, Herlina; Susana Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1038

Abstract

Return On Equity (ROE) has the ability to measure an entity's profit, of course the entity owner will pay more attention to ROE. The relationship between Current Ratio, Debt to Equity Ratio and Market Share on ROE is an interesting phenomenon to study. This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio and Market Share both partially and simultaneously on ROE. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample was determined using a purposive sampling technique and 18 companies or 90 research data were obtained. The research results show that partially the Current Ratio has no effect on ROE, DER has an effect on ROE. Market Share influences ROE. Simultaneously, Current Ratio, Debt to Equity Ratio and Market Share influence ROE
PENGARUH INFLASI, SUKU BUNGA, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Pada Industri Keuangan Non Bank Yang Terdaftar di BEI Tahun 2019-2021) Nalsal, Pindonta
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.v11i1.1041

Abstract

The Covid-19 pandemic has had an impact on the economy in Indonesia, one of which is stock returns in the non-bank financial industry. The size of stock returns is also influenced by internal factors represented by the profitability ratio proxied by ROA and other external factors, namely inflation and interest rates. The aim of the research is to obtain empirical evidence of the partial and simultaneous influence of inflation, interest rates and profitability on study stock returns in the non-bank financial industry. This type of research is quantitative using secondary data in the form of annual reports from the non-bank financial industry registered on the IDX for 2019-2021. Sample selection used the purposive sampling method. The data analysis used is multiple linear regression using SPSS 25. The research results show results that can be concluded that partially ROA only has an influence on stock returns while inflation and interest rates have no effect on stock returns. However, simultaneously it shows that ROA, inflation and interest rates have an influence on stock returns in the Non-Bank Financial Industry Listed on the IDX in 2019-2021.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON EARNINGS QUALITY WITH GOOD CORPORATE GOVERNANCE (GCG) AS A MODERATING VARIABLE IN STATE-OWNED ENTERPRISES (SOES) LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2018 – 2022 PERIOD Mochamad Revan Adzani Putra; Vannesa Edellweis; Hery Syaerul Homan
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.v12i1.1059

Abstract

The purpose of this research was to determine the effect of Corporate Social Responsibility (CSR) on earnings quality with Good Corporate Governance (GCG) as a moderating variable in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) for the 2018 – 2022 period. The method used in this research is a quantitative method with a descriptive verification approach with secondary data obtained from financial reports and sustainability reports. The population in this study were 24 BUMN companies listed on the IDX for the period 2018-2022. The sampling technique used was purposive sampling with the results of 17 sample companies. The data analysis technique used is panel data regression analysis. The results of this study indicate that Corporate Social Responsibility (CSR) has an effect on earnings quality, but Good Corporate Governance (GCG) cannot moderate the relation between Corporate Social Responsibility (CSR) and earnings quality. Keywords: Corporate Social Responsibility (CSR), Earning Quality, Good Corporate Governance (GCG).
The INFLUENCE OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CARBON EMISSION DISCLOSURE ON THE SUSTAINABILITY : OF COMPANIES LISTED ON THE SRI-KEHATI INDEX Neng Kurnia Asih; Eddy Winarso
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.v12i1.1067

Abstract

After COVID-19 hit at the beginning of 2019, it hit the economy in various countries, especially Indonesia, which saw a decline in profits for the affected companies. Apart from that, lessons can be learned that implementing good governance, social responsibility (CSR) and reducing carbon emissions are important things to implement for company sustainability. The sample for this research was selected using a purposive sampling method, obtaining 9 companies listed on the Sri-Kehati Index that met the criteria with a total of 45 data. The research uses multiple linear regression analysis for the influence of corporate governance, corporate social responsibility and carbon emission disclosure on company sustainability. The research results show that corporate governance and corporate social responsibility have no effect on company sustainability. However, carbon emission disclosure has a positive effect on company sustainability. This research can be used as a reference by companies as input for caring about social and environmental issues and for future researchers as an additional reference in conducting research.

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