cover
Contact Name
Yudi Nur Supriadi
Contact Email
admin@gapenas-publisher.org
Phone
+6285885400000
Journal Mail Official
admin@gapenas-publisher.org
Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang
Location
Kota tangerang,
Banten
INDONESIA
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Published by Gapenas Publisher
ISSN : 27979733     EISSN : 27770540     DOI : https://doi.org/10.53363/yud
Core Subject : Economy,
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management
Articles 143 Documents
PENGARUH PROMOSI, KUALITAS LAYANAN, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN TIKET BIOSKOP CGV DI DKI JAKARTA Niken Diah Fitriana; Nobelson Nobelson; Iwan Kresna Setiadi; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.69

Abstract

Cinema is a place that is used as a means of entertainment for some individuals after facing the busy daily activities that are carried out. They think that watching movies in cinemas can relieve stress, is a place for relaxation, and can also be enjoyed by all ages which makes it a suitable place for family entertainment. Currently, there are several phenomena that influence the decision to purchase CGV cinema tickets so the formulation of the problem is obtained regarding whether promotion, service quality, and price can influence purchasing decisions. This research was conducted with the aim of proving whether promotion, service quality, and price influence purchasing decisions. The target population in this study were all consumers from CGV cinemas in DKI Jakarta with a sample of 100 respondents using a non- probability sampling technique and a purposive sampling method. This research uses quantitative methods. The tool used is Partial Least Square (PLS) with Smart PLS 3.0 software. The results of this study indicate that the promotion, service quality, and price variables have a significant positive influence on the decision to purchase CGV cinema tickets in DKI Jakarta. Based on the t-statistic test, the variables studied have the same effect, but the promotion variable has a greater influence in measuring purchasing decisions by 35.5%.
ANALISIS KINERJA PERUSAHAAN STARTUP DIPENGARUHI LINGKUNGAN KERJA DAN KOMPENSASI YANG DIMEDIASI BEBAN KERJA KARYAWAN Iwan Kresna Setiadi; Rafif Zuhairrahman; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.70

Abstract

The purpose of this study is to determine the role of workload mediation on performance influenced by the work environment and compensation  of start-up  companies with workload as a mediating variable carried out on Startup Logistics employees. The respondents in this study were 155 employees  of DKI Jakarta Logistics Startup. Banten, and Bogor.by using sampling techniques that make all members of the population as samples. The analysis technique used is the path analysis method and data processing is carried out through SmartPLS 4.0. The results of testing this study show that  the work environment has no effect and is not significant on the performance of the Startup company, (2) compensation has an effect and is significant on the performance of the Startup company, the workload-mediated work environment has an effect and is significant on the performance of  the Startup company , workload-mediated compensation has an  effect and is significant on the performance of the Startup company, the work environment has no effect and is not significant on the performance of the Startup company. This research is very useful for companies to consider that in order for employee performance to increase, a balanced workload mediation role is needed, as well as a good work environment and fair compensation and employee welfare
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Sumilir Sumilir; Mohamad Katami Aji Saputra; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.71

Abstract

This study aims to determine the effect of Corporate Social Responsibility proxied with CSR funds, Profitability proxied with Return On Asset (ROA), Leverage proxied by Debt to equity Ratio (DER) and Activity proxied by Inventory Turnover (ITO) toward Firm Value proxied by Price to Book Value (PBV). Population in this study are energy companies listed on Indonesia Stock Exchange (IDX) 2017-2021. The technique of determination of the sample using the method of purposive sampling and obtained 37 sector energy companies with a research period of five years. Hypothesis testing in this research using Data Panel Regression Analysis with E-Views 12.0 program and significance level of 5%. The result of the research shows that (1) corporate social responsibility (CSR funds) no significant effect on firm value (PBV), (2) profitability (ROA) has a significant positive effect on firm value (PBV), (3) Leverage (DER) has significant positive effect on firm value (PBV), (4) activity (ITO) no significant effect on firm value (PBV),
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Windi Lestari; Suwandi Suwandi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.72

Abstract

This research aims to analyze the influence of institutional ownership, leverage, and financial distress retirement to the accounting conservatism. The population of the research is the manufacturing companies in the basic industry and chemical sectors listed on IDX in the period of 2019 until 2021. The research sample consisted of 72 samples selected based on purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Data analysis technique in this study used linear regression analysis. The results showes that the variable leverage and financial distress has a significant effect on accounting conservatism. Meanwhile variables institutional ownership do not have a significant effect  on accounting conservatism
ANALISIS PENERAPAN e-KINERJA DAN SELF-EFFICACY TERHADAP KINERJA KARYAWAN PADA INDUSTRI KREATIF DI JAKARTA INTEGRITAS SEBAGAI MODERASI Yuliniar Yuliniar; Bimo Hadisaputro; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.73

Abstract

This research was conducted using testing through quantitative methods that aimed to determine the effect of the application of e-performance and self-efficacy   on employee performance conducted on Creative Industry Employees in Jakarta. Respondents in this study were 150 employees, with sampling using the slovin approach formula with an error rate of 5%. The analysis technique used is the path analysis method and data processing is carried out through SmartPLS 3.0. The results of testing this study are obtained (1) e-performance  has a positive and significant effect on performance, (2) Self-efficacy has a positive and significant effect on performance
PENGARUH CASA, CAR, LDR DAN BOPO TERHADAP ROA PADA PERUSAHAAN PERBANKAN DENGAN PERFORMA TERBAIK MOBILE BANKING TAHUN 2018 – 2021 Sari Putri Pertiwi; Evi Dora Sembiring
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.74

Abstract

Corona Virus Disease 19 (Covid-19), has caused a lot of harm to various sectors, especially the banking financial sector, therefore banks must carry out risk mitigation carefully, and use creative strategies to deal with the current uncertain conditions, including the use of Digital Banking. To find out the impact of the corona, there are benchmarks before and after the pandemic period from the achievement of banking financial performance. This performance can be measured through Profitability, which is a reference for assessing a company's ability to earn profits according to a specified period. Profitability is assessed through Return On Assets (ROA). Factors that cause changes in bank profitability can be seen from internal factors, namely CASA (Current Account Saving Account), CAR (Capital Adequacy Ratio), BOPO (Operating Efficiency Ratio), LDR (Loan to Deposit Ratio). The research object is the 10 Top Digital Banking Commercial Banks with the 2018-2021 financial report period. Processing and analysis of data using SPSS application version 25.00 with multiple linear regression models. Based on the results of hypothesis testing, it was found that CASA, LDR, BOPO had an effect on ROA and CAR had no effect on ROA
THE ROLE OF LAND AND URBAN RURAL BUILDING TAXES IN PEKALONGAN Wahyu Sultan Maulana; Dyah Ayu Septi Cahayaningtyas; Galih Wicaksono; Deviana Safitri; Mu’min Al–Mukhlishin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.76

Abstract

Through fiscal policies provided by the central government to regional governments, regional governments have the authority to regulate and administer their economy by regulating expenditure and receipts. Urban Rural Land and Building Tax levies (PBB-P2) are regulated by the regional government in accordance with Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions (PDRD). This research is aimed at finding out the effectiveness and contribution of the role of Rural-Urban Land and Building Tax (PBB-P2) revenue to Pekalongan Regency's original regional income (PAD). This research uses descriptive qualitative methods. This research takes secondary data found on the Pekalongan Regency Central Statistics Agency website. The data taken is target data and realization of Rural Urban Land and Building Tax revenues as well as realization of Regional Original Income (PAD) revenues in Pekalongan Regency for 2019-2021. The results of this research show that the effectiveness of the Rural and Urban Land and Building Tax in Pekalongan Regency from year to year still appears to be effective. Meanwhile, the contribution from the Urban and Rural Land and Building Tax is still less helpful every year
PENGARUH ETIKA, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP SKEPTISISME PROFESIONAL AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA SELATAN Intan Permatasari; Kartika Rachma Sari; Indra Satriawan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.77

Abstract

This study aims to determine the effect of Ethics, Competence and Auditor Independence on Professional Skepticism of Auditors. This study used a quantitative method using primary data obtained by directly distributing the tested questionnaires. The population in this study were auditors at the BPKP Representative for South Sumatra Province. The sampling technique uses a purposive sampling technique with the criteria of an auditor having at least one year's work experience and participating in the implementation of the auditing process. The analysis model of this research is Multiple Linear Analysis with data analysis techniques using the SPSS version 25 program. The results of this study can be concluded that ethics has a significant positive effect on auditor professional skepticism, competence has no effect on auditor professional skepticism, independence has a significant positive effect on skepticism auditor professionalism and ethics, competence and auditor independence simultaneously have a significant positive effect on auditor professional skepticism
PENGARUH KOMPETENSI, INTEGRITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN DI SUMATERA BAGIAN SELATAN Nella Zhafirah; Kartika Rachma Sari; Yuli Antina Aryani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.78

Abstract

This exploration is to decide the impact of skill, uprightness and objectivity on audit quality. The idea of this exploration is quantitative. The population of this study is auditors at the financial agency representative in southern sumatera. The exploration was directed in Spring - July 2023. Essential information was gotten from polls and got 47 survey information for examination. In dissecting information utilizing SPSS. This study brought about (1) capability, trustworthiness and objectivity emphatically and essentially impacting review quality and (2) At the same time there is a positive and huge impact between skill, honesty and objectivity towards review quality
GOOD CORPORATE GOVERNANCE DENGAN NILAI PERUSAHAAN YANG DIMODERASI OLEH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SUBSEKTOR ASURANSI Khodijah, Ina; Denardo, Denardo
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.79

Abstract

This study aims to examine the effect of good corporate governance on company value with corporate social responsibility as a moderation variable. Primary data processing using path analysis techniques using SMART PLS 4 software. The results showed that good corporate governance affects corporate value, and corporate social responsibility affects company value while corporate social responsibility is unable to mediate good corporate governance on company value

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