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Walid Rudianti
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Medikonis
Published by Sekolah Tinggi Ilmu Ekonomi Tamansiswa
ISSN : 20870418     EISSN : 2723648X     DOI : https://doi.org/10.52659/medikonis.v12i1.26
Core Subject : Economy,
Economics, Econometrics & Finance
Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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PENGARUH CITRA RUMAH SAKIT, PERSEPSI MASYARAKAT DAN WORD OF MOUTH TERHADAP KEPUTUSAN MEMILIH RUMAH SAKIT (STUDI DI RSUD HJ. ANNA LASMANAH BANJARNEGARA) Maesaroh, Siti
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.66

Abstract

People's decision to choose a hospital as a place to fulfill health needs are often influenced by several factors, such as the image of the hospital, public perception and word of mouth. This study aims to find out whether there is an influence between the image of the hospital, public perception and word of mouth on the decision to choose a hospital either partially and simultaneously. This research is located at Hj. Anna Lasmanah Banjarnegara Hospital. This research is a quantitative study, collecting data with the dissemination of questionnaires. The population is outpatients and inpatients at Hj. Anna Lasmanah Banjarnegara Hospital. The sample in this study was as many as 100 people who conducted validity tests, reliability tests, normality tests, heteroskedasticity tests and multicollinearity tests. To test his hypothesis using the t test and the F test. The analysis technique used is multiple linear regression. The results showed that the image of the hospital, public perception and word of mouth influenced and significantly affected the decision to choose a hospital both partially and simultaneously. This is evidenced by the results of data processing using SPSS application version 25 whose calculation value shows the influence between variables. The coefficient of determination in this study was 0.752 (75.2%), meaning that the variable percentage of hospital image, public perception and word of mouth influenced the decision to choose a hospital by 75.2%.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI (SIA) DALAM MENINGKATKAN TRANSPARANSI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) ASTAGINA Ainiyah, Ghonimah Zumroatun
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.67

Abstract

The existence of relatively large assets in BUMDes Astagina both from APBDes capital participation, partnerships and the results obtained, then in financial management must be able to apply the established SIA, with the aim of making it easier for managers and having an impact on financial statement accountability. However, until now the financial management of BUMDes Astagina has not implemented SIA, so the transparency process has not been optimal. This study aims to determine the obstacles and actions that must be taken immediately in an effort to implement SIA to increase the financial transparency of BUMDes.This type of research is descriptive qualitative with a case study design. The technique of determining the informants using purposive sampling. All data collected in this study were obtained by conducting interviews at BUMDes Astagina, Pagak Village, Purwareja Klampok District, Banjarnegara Regency. The technique used in data examination is data triangulation.The results showed that the BUMDes Astagina managers had attended SIA implementation training organized by BRI together with bumdes.id in collaboration with syncore genio which was carried out online through a zoom meeting. From the implementation of the training, until now there has been no follow-up, both assistance from the organizers and managers of BUMDes have not implemented SIA in the preparation of financial reports. This happened because the BUMDes managers still did not understand and there were difficulties in accessing the SIA in the form of the SAAB.Syncore application. This affects the effectiveness and efficiency of the preparation of financial reports and the transparency process which results in the low support, trust and enthusiasm of the village community for the implementation of the Astagina BUMDes programs.
PENGARUH KUALITAS PELAYANAN, FASILITAS DAN KELENGKAPAN PRODUK TERHADAP KEPUASAN KONSUMEN PADA AHASS SHINTA MOTOR BANJARNEGARA Lustono, Lustono
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.68

Abstract

This research takes the title "The Effect of Service Quality, Facilities and Product Completeness on Consumer Satisfaction at AHASS Shinta Motor Banjarnegara". This study aims to determine the effect of service quality, facilities and product completeness on consumer satisfaction at AHASS Shinta Motor Banjarnegara. This study uses quantitative methods, using primary data from consumers of AHASS Shinta Motor Banjarnegara as many as 10,435 people. While the sample in this study were 100 respondents. Data analysis used classical assumption test, namely normality test, heteroscedasticity test, multicoloniarity test, for hypothesis testing using t test and F test. Data analysis tool using SPSS. The results of this study by partial test indicate that service quality has an effect and is significant on consumer satisfaction, facilities have no and no significant effect on customer satisfaction, product completeness has no effect and is not significant on consumer satisfaction. Simultaneous test results show that the quality of service, facilities and product completeness simultaneously and significantly affect customer satisfaction. The value of the coefficient of determination in this study is 0.616. This shows the ability of the independent variable to explain the dependent variable by 61.6% while the rest is explained by other variables not included in this study.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudianti, Walid
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.69

Abstract

The company's financial statements going public must be reported annually to the Financial Services Authority no later than the end of the fourth month after the financial year ends, if the company is late in reporting the financial statements then there is an audit delay. Factors that cause audit delays are company size, profitability, solvency, company age, audit opinion, solvency and so on. The author establishes the companies of the property and real estate sectors, Because many investors are interested in investing in property and real estate companies, the need for financial statements is also increasing so that audit delays are expected to be smaller. This study aims to determine the influence of profitability, solvency and company size on audit delays.This research is quantitative descriptive with a research population of 65 companies. The sampling technique uses purposive sampling and data is sample of 16 companies. The analysis method used is Multiple Linear Regression.The results showed a partial relationship that profitability has a negative effect and solvency has a positive effect on audit delays, while the size of the company has no effect on audit delays. Based on the results of the study shows that the variables of profitability, solvency and company size affect audit delays. The conclusion of this study is that profitability has a negative effect because the higher the profitability, the lower the audit delay, solvency has a positive effect because the lower the value of the company's solvency, the smaller the audit delay and the size of the company has no effect because the small size of the company at the time of financial reporting has the same pressure so that it does not affect the occurrence of audit delays.
Pengaruh Independensi Good Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur susanti, Susanti; Efendi, Bahtiar
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.71

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, komite audit terhadap penghindaran pajak (Tax Avoidance) pada perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI yaitu sebanyak 162 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga yang memenuhi kriteria sampel sebanyak 27 perusahaan. Sember data adalah data sekunder yang diperoleh dari situs resmi BEI (www.idx.co.id). Penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS v.23. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional mempunyai pengaruh terhadap tax avoidance, sedangkan komisaris independen, komite audit, tidak mempunyai pengaruh terhadap tax avoidance. Hasil penelitian ini diharapkan menjadi tambahan pertimbangan manajemen dalam melakukan penghindaran pajak yang efisien tanpa melanggar undang-undang perpajakan yang berlaku, dan dapat memberikan informasi tambahan bagi pengguna laporan keuangan dalam pengambilan keputusan investasi.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR SEMEN maharani, destin alfianika; Fatimah, Ika Siti; Anjani, Lulu Alfiatun; Kurniati, Rani alfianika
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.72

Abstract

This study aims to determine the factors that can affect the profitability of the company. The sampling technique in this research is using purposive sampling. Meanwhile, the data collection method used in this research is documentation and literature study. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the current ratio, debt ratio, firm size and total asset turnover have no effect on profitability, while sales growth has an effect on profitability.
PENINGKATAN PENGGUNAAN E-MONEY DI MASA PANDEMI COVID-19 Ainiyah, Ghonimah Zumroatun; Aziz, Muhamad Nur; Permatasari, Kartika Dewi; Yubiharto, Yubiharto
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.74

Abstract

ABSTRACT The use of e-money is currently increasing along with the increasing use of the internet as a transaction tool. This shows that e-money has been accepted and used by the Indonesian people, besides the Covid-19 pandemic has also been a driving factor for the increasing use of e-money. This study aims to determine the effect of price discounts, ease of use, risk and promotion on interest in using e-money. This study uses quantitative methods, with primary data through questionnaires distributed to five universities in Banjarnegara with a population of 1,145 people. While the sample used is 92 respondents. Data analysis used instrument test (validity test and reliability test), classical assumption test (normality test, heteroscedasticity test and multicoloniarity test), multiple linear regression analysis and hypothesis testing using t test, F test and coefficient of determination. The data analysis tool uses SPSS. The results of the partial test showed that price discounts had a significant positive effect on interest in using e-money, ease of use had a significant positive effect on interest in using e-money, risk had no and no significant effect on interest in using e-money, promotion had a significant positive effect on interest using e-money. Simultaneous test results show that price discounts, ease of use, risk and promotions have a simultaneous effect on interest in using e-money. Because the public, especially students, will be more interested in using e-money when they get an advantage, including discounts, ease of use, low risk and promotions they receive. The value of the coefficient of determination is 0.592. This shows the ability of the independent variable in explaining the dependent variable is 59.2%, while the remaining 40.8% is influenced by other variables not examined in this study.
ANALISIS PENGARUH PROMOTION MIX, KUALITAS PELAYANAN TERHADAP CUSTOMERS TRUST MELALUI LOYALITAS PELANGGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS : MEMBER TUPPERWARE YASMIN PEMALANG) Handayani, Tri; Nihayah, Anini; Murdianingsih, Dian; Rosyadi, Noor
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.77

Abstract

The purpose of this study was to analyze the effect of promotion mix and service quality on customers' trust through customer loyalty. The object of research in this case is Tupperware customers in Pemalang Regency who buy Tupperware products with a minimum of two purchases, and the segmentation is buyers aged over 17 years. Purposive sampling technique was used in this study. There are 100 respondents who comply with the minimum sample size rule on the fourth construct variable. The data analysis technique used in this case is the Structural Equation Model (SEM) from the AMOS 21 software. The model proposed in this research case can be accepted after meeting the assumptions of normality and Standardized Residual Covariance ± 2.58 and the Determinant Sample Covariance value with a matrix result of 5,597. The results of the SEM analysis to meet the criteria for the Goodness of Fit - Full Model model are chi square = 258,691; probability = 0.000; GFI = 0.775; AGFI = 0.709; TLI = 0.931; CFI = 0.941. The results of this model can be used in the case of this study. Based on the results of the study, it can be concluded that the promotion mix and service quality can increase customer trust and customer loyalty. In addition, customer trust can increase customer loyalty. Meanwhile, customer loyalty can affect customer trust.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO ASTUTI, APRI DWI; Istiqomah, Istiqomah; Apit, Wiwit
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.78

Abstract

This study aims to determine the impact of the Profitability and Leverage and Public Ownership on Risk Management Disclosure in Property and Real Estate Company from Indonesia Stock Market The type of research that will be used is research with quantitative research methods. By using the associative type. The population in this study were all permanent employees in Property and Real Estate Company from Indonesia Stock Market totaling 83 firm, the sampling technique used in this study is purposive sampling. and the total sample is 12 firm. Data analysis uses descriptive statistical analysis using SPSS Statistic software, the results of the work Profitability and Leverage don’t have any impact on Risk Management Disclosure, meanwhile Public Ownership have impact on Risk Management Disclosure
Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Hasta Pusaka Sentosa Purbalingga maharani, destin alfianika; Supriatin, Dyah; Puspitawati, Endah
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.79

Abstract

Abstract - Human resources are the main assets of the company, because to improve the efficiency and productivity of the company, it is very dependent on the performance of its human resources. The performance of human resources can be influenced by internal and external factors so that it requires a leader to be able to provide motivation. This study aims to determine the effect of work motivation on employee performance at PT. Hasta Heritage Sentosa Purbalingga. The sampling technique in this study used saturated sampling so that the research sample amounted to 30 people. The results of the study partially show existence motivation, relatedness motivation and growth motivation have no effect on employee performance. Meanwhile, simultaneously Existence motivation, Growth motivation, and relatedness motivation affect employee performance

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