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INDONESIA
Ekonam : Ekonomi, Akuntansi dan Manajemen
ISSN : 26858118     EISSN : 26858118     DOI : -
Core Subject : Economy,
EKONAM: Jurnal Ekonomi, Akuntansi dan Manajemen memuat artikel tentang studi, kajian dan hasil penelitian di bidang ekonomi, akuntansi dan manajemen. EKONAM menerapkan kebijakan double blind review dan diterbitkan dua tahun sekali pada Februari dan Agustus. EKONAM terbit pertama kali secara online pada Februari 2019.
Articles 6 Documents
Search results for , issue "Vol 1 No 2 (2019): Agustus 2019" : 6 Documents clear
Analisis Pengaruh Citra Merek dan Kualitas Produk Terhadap Loyalitas Pengguna Smartphone Android dengan Kepuasan Sebagai Variabel Intervening Di Lingkungan Mahasiswa Universitas Bandung Raya Ruli Mochammad Chaerudin; Tatiek Ekawati Permana
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.302 KB) | DOI: 10.37577/ekonam.v1i2.213

Abstract

Abstract : Along with the development of the telecommunications industry in Indonesia, making communication both close and long distance communication becomes easier and smoother. Cellular phone (cellphone) is one of the communication technologies that has developed from year to year. The Android operating system is a Linux-based operating system designed for touch screen mobile devices such as smartphones and tablet computers. By providing a development platform that is open (open source), Android developers offer the ability to build applications that are very rich and innovative and of course very profitable for consumers because it is relatively freeware (most applications are free). This study tries to examine the effect of brand image and product quality on the loyalty of Android-based smartphone users in the University of Bandung Raya environment, both directly and indirectly through satisfaction as an intervening variable. This study uses a survey approach and the nature of this research is explanatory research. The population in this study were Bandung Raya University students who used registered and active Android-based smartphones from 2017 odd semester until 2018. The sampling method used was the non-probability sampling method with a total of 100 people. The sampling technique is done by purposive sampling. Hypothesis testing uses Structural Equation Modeling (SEM) analysis. Through the analysis of indirect influence data, only product quality has a significant effect on loyalty through student satisfaction at the University of Bandung Raya. Whereas through direct influence, obtained only brand image and satisfaction that have a significant effect on loyalty within the University of Bandung Raya students.
Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan Dan Tingkat Suku Bunga Terhadap Kondisi Financial Distress Pada 12 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Periode 2012-2018) Yoyo Sudaryo; Dyah Purnamasari; Nunung Ayu Sofiati; Ana Hadiana
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.73 KB) | DOI: 10.37577/ekonam.v1i2.214

Abstract

ABSTRACT: Financial distress is a condition in which the company's financial condition is in an unhealthy state, but has not yet experienced bankruptcy. In Indonesia, several manufacturing companies experience financial instability, manufacturing profits tend to fluctuate, and some companies even experience negative operating income in 2010-2016. Financial distress has a great influence where not only the company will suffer losses but also the stakeholders. One way to predict financial distress is by analyzing financial ratios. This study aims to analyze the effect of liquidity, profitability, leverage, company size and interest rates on financial distress. This study uses quantitative research methods that have the characteristics associated with numerical and objective. The independent variables in this study are Liquidity (X1), Profitability (X2), Leverage (X3), Company Size (X4), and Interest Rate (X5) and the dependent variable in this study is Financial Distress (Y). The scale used is the ratio and nominal scale. The results of research and discussion show that in partial testing (t test), obtained from the tcount for Liquidity (CR) of 4.324 and the tcount for Profitability (ROA) of 2.441 is greater than the table of 1.989. And the tcount for Company Size is -4,059 smaller than the table value of -1,989. As for the variable Leverage (DAR) and Interest Rates, it has no effect on Financial Distress. The assessment is obtained from the tcount for Leverage (DAR) of -0.350 and the tcount for the Interest Rate of 1.080 is smaller than the table of 1.989. Whereas in simultaneous testing (F test) Liquidity (CR), Profitability (ROA), Leverage (DAR), Company Size and Interest Rates simultaneously affect the Financial Distress. The coefficient of determination obtained by 48.8%, while the remaining 51.2% is influenced by other factors that are ignored by the authors in this study.
Pengaruh Laba Bersih, Arus Kas Bebas, Dan Arus Kas Operasi Terhadap Dividen Tunai Pada 12 Perusahan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Periode 2012-2018) Ardinal Djalil
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.271 KB) | DOI: 10.37577/ekonam.v1i2.215

Abstract

Abstract : Cash Dividends are the most common type distributed by companies to shareholders. Because cash dividends help reduce the risk of uncertainty in shareholder investment activities. And for companies dividend payments can be used to strengthen the company's position in finding additional funds in the capital market. In determining the amount of dividends to be distributed by management is often faced with a difficult decision. This difficulty is caused by management having to consider paying dividends that are smaller, larger, permanent or stable, because any decision on dividend payments will result in investors acting on the company's shares. This study aims to analyze the effect of net income, free cash flow and operating cash flow on cash dividends. Data was obtained from companies listed on the Indonesian stock exchange in the period 2010-2016. This research uses descriptive verification research method. The independent variables in this study are Net Income (X1), Free Cash Flow (X2), and Operating Cash Flow (X3) and the dependent variable in this study is Cash Dividend (Y). The results of the study and discussion show that in partial testing (t-test), obtained from the tcount for Net Profit of 2.727 and tcount for Free Cash Flow of 2.086 is greater than the table of 1.989. For Operating Cash Flow variable has no influence on Cash Dividends. The assessment can be seen from the tcount for Operating Cash Flow of -1.201 smaller than t table 1.989. Whereas in simultaneous testing (F test), Net Profit (X1), Free Cash Flow (X2) and Operating Cash Flow (X3) simultaneously affect Cash Dividends. The coefficient of determination obtained by 16%, while the remaining 84% is influenced by other factors ignored by the writer in this study.
Pengaruh Good Corporate Governance (GCG), Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Indriana Damaianti
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.262 KB) | DOI: 10.37577/ekonam.v1i2.216

Abstract

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.
Pengaruh Kompensasi Terhadap Kinerja Pegawai Di Kantor Kecamatan Caringin Kabupaten Garut Iis Iskandar Joesoef
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.701 KB) | DOI: 10.37577/ekonam.v1i2.217

Abstract

Abstract : The factors of decreasing the performance of employees in Caringin District Office Garut Regency is the impact of the inappropriate compensation given to the employees. With the compensation can increase the effectiveness of work to achieve corporate organizational goals. Compensation is one of the operational functions in human resources, which regulates the wage / salary and services provided by the company to its employees in return for what has been given to the employee. The method used in this research is by using descriptive research method with quantitative approach. Based on the results of research results of the test using SPSS Version 23 all variables used are declared valid, regression test results generated through SPSS processing is equal to 0.939 or 93.9%. This means that the degree of attachment between independent and dependent variables is 93.9% with the scale of measurement of 100% attachment then in this case 6.10% Compensation in Caringin District Office of Garut Regency influenced by other variables not discussed in this study. In the table is influenced by other variables that are not discussed in this study. In the ANOVA table we can see that the value of the coefficient of degree of deviation is 1. There is a positive and significant relationship between the independent variable and the dependent variable.
Pengaruh Komitmen Organisasi dan Kepuasan Kerja Terhadap Kinerja Guru Studi Pada SMP PGII 1 Kota Bandung Wiara Sanchia Grafita Ryana Devi
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.704 KB) | DOI: 10.37577/ekonam.v1i2.218

Abstract

Abstract: This study aims to analyze the Effect of Organizational Commitment and Job Satisfaction on Teacher Performance and to find out Organizational Commitment, Job Satisfaction and Teacher Performance in SMP PGII 1 Bandung. Where the population of 43 by using a sampling technique that is saturated sample where the entire population is sampled. The research method used in this research is descriptive research method and multiple correlation analysis data processing assisted with SPSS V 23.0 for Windows. The statistical test results partially show that Organizational Commitment has no significant effect on Teacher Performance. Job Satisfaction has a significant effect on Teacher Performance. Simultaneously the results of the study indicate that there is an influence between Organizational Commitment, and Job Satisfaction significantly influence Teacher Performance.

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