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Uki Yonda Asepta
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uki.yonda@machung.ac.id
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parsimonia@machung.ac.id
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Villa Puncak Tidar Blok N no. 1, Doro, Karangwidoro, Kec. Dau, Kabupaten Malang, Jawa Timur 65151
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Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Published by Universitas Ma Chung
ISSN : 23555483     EISSN : 27453545     DOI : https://doi.org/10.33479/parsimonia.2021.8.2
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang akuntansi, manajemen, bisnis dan bidang lain yang berkaitan erat dengan ketiga tema tersebut.Tulisan maupun pendapat yang dimuat dalam jurnal ini adalah berasal dari setiap penulis dan tidak mewakili editor maupun Universitas. Jurnal Parsimonia menerima karya asli yang belum pernah dipublikasikan di jurnal lain. Sesuai dengan arti namanya, Jurnal Parsimonia menerima karya yang sederhana namun memberikan dampak dan manfaat yang besar dalam pengembangan ilmu dan praktik akuntansi, manajemen dan pengembangan bisnis di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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Pengaruh Governance, Risk, and Compliance, dan Intellectual Capital terhadap Kinerja Perusahaan dengan Leverage sebagai Pemoderasi Carolina, Sienny Jesica; Stephanus, Daniel Sugama; Pratama, Bagas Brian
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1033

Abstract

Financial performance is one of the factors that can show how well a company achieves its goals. Governance, Risk, Compliance (GRC) serves as a new assessment tool to measure a company's financial performance because recently, companies are expected not only to focus on their profits but also on their business environment. The implementation of GRC and IC cannot be separated from the activities of achieving the company's financial performance. The addition of value added to employees will help the implementation of effective governance, risk management, and compliance functions, which is one of the solutions for organizations in both the public and private sectors. This research is quantitative research that uses resource-based theory. The sample used in this research is companies that won the Top GRC Award from 2019 to 2022, both listed and unlisted on the Indonesia Stock Exchange. The independent variables used include governance, risk, compliance, and intellectual capital. The moderating variable used is leverage. The control variable used is company size. The results show that GRC has a significant effect on financial performance, while intellectual capital does not have a significant effect on financial performance. Leverage can only moderate the relationship between GRC and financial performance, and leverage cannot moderate the relationship between IC and financial performance.
Green Banking Pengaruh Green Banking dan Kualitas Audit Terhadap Kinerja Keuangan Perusahaan Jane, Elza Bertha
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1303

Abstract

This study aims to evaluate the influence of green banking implementation and audit quality on the financial performance of banking institutions in Indonesia. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE), with firm size included as a control variable. Financial performance serves as a key indicator of a company’s management effectiveness, while green banking reflects the bank’s commitment to environmental sustainability, and audit quality indicates the reliability of financial reporting.The research sample consists of seven banks participating in the Green Banking Pilot Project in Indonesia during the 2017–2023 period, resulting in a total of 49 observations. The analysis was conducted using multiple linear regression based on Partial Least Squares Structural Equation Modeling (PLS-SEM) with the support of SmartPLS 4 software. The findings reveal that green banking has a positive effect on both ROA and ROE, suggesting that the adoption of sustainability principles enhances asset utilization efficiency and increases shareholder returns. Meanwhile, audit quality has a positive effect on ROA but shows no significant impact on ROE, indicating that high-quality external audits can improve operational efficiency but do not necessarily influence equity management directly. The implications of this study emphasize the importance of integrating sustainability practices and reliable auditing mechanisms to improve financial performance, as well as the need for comprehensive managerial strategies to optimize equity returns.
ANALYSIS OF CONSUMER PREFERENCES GEN Z IN PURCHASING DOUGHNUTS USING THE CONJOIN METHOD Rahayu, Nastiti Putri; Sienatra, Krismi Budi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1321

Abstract

This research aims to identify consumer preferences for product attributes, which can be leveraged for business development and marketing strategy planning. The study employs a quantitative approach using conjoint analysis. Sixteen stimuli were tested, derived from an orthogonal design, based on five key attributes: (1) Topping, (2) Filling, (3) Size, (4) Packaging, and (5) Price. The findings reveal that consumers prefer donuts with fresh fruit toppings and rich chocolate fillings. A 9 cm donut size is the most favored, as it offers a sense of adequacy and satisfaction. Mica box packaging is perceived as more premium and practical, while a price range of IDR 17,000 – IDR 22,000 is considered reasonable for the quality provided. Beyond taste, consumers highly value visual appeal and product convenience, including packaging design and size. These results provide strategic insights to prioritize product development that emphasizes quality, flavor innovation, and appealing designs. By aligning product attributes with consumer preferences, businesses can strengthen customer loyalty and expand their market share.
Pengaruh Kesadaran Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Batubara, Dinda Kurnia Ramadhani; Ika, Desi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1323

Abstract

Indonesia merupakan negara berkembang yang sedang gencar melakukan pembangunan nasional, pembangunan nasional adalah kegiatan yang berlangsung terus menerus dan berkesinambungan dengan tujuan untuk meningkatkan kesejahteraan rakyat Setiap tahun pemerintah berusaha meningkatkan penerimaan pajak untuk menutupi pengeluaran. Pada KPP Pratama Medan Timur penerimaan pajak masih belum mencapai target hal ini terjadi karena kurangnya kesadaran wajib pajak dalam membayar pajak serta melaporkan pajaknya. Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Wajib Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai variabel moderasi. Pengumpulan data dilakukan menggunakan kuesioner. Sampel dalam penelitian adalah wajib pajak yang terdaftar di KPP Pratama Medan Timur, dengan jumlah 100 wajib pajak. Analisis data yang digunakan adalah Moderate Regression Analyze (MRA). Hasil penelitian menunjukkan bahwa Kesadaran Wajib Pajak dan Pemeriksaan Pajak berpengaruh terhadap Penerimaan Pajak. Kepatuhan Wajib Pajak mampu memoderasi hubungan Kesadaran Wajib Pajak terhadap Penerimaan Pajak, dan Kepatuhan Wajib Pajak tidak mampu memoderasi hubungan Pemeriksaan Pajak terhadap Penerimaan Pajak.
Pengaruh kualitas produk,kualitas pelayanan,store atmosphere dan customer experience terhadap kepuasan pelanggan di sepasi coffee Saputra, Rizkianto Adi; Uripi, Cahyaningtyas Ria; Pahlevi, Akbar
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1325

Abstract

The rapid growth of the coffee shop industry in Purwokerto has intensified competition, prompting business owners to understand the factors that influence customer satisfaction in order to maintain their existence. This study aims to analyze the influence of product quality, service quality, store atmosphere, and customer experience on customer satisfaction at Sepasi Coffee. A quantitative approach was used, employing a survey method by distributing questionnaires to 110 respondents selected through snowball sampling. The data were analyzed using multiple linear regression with the help of SPSS 25. The results of the study indicate that all four independent variables simultaneously have a significant effect on customer satisfaction. Partially, product quality, service quality, store atmosphere, and customer experience each have a positive and significant impact on customer satisfaction. These findings suggest that implementing strategies focused on improving product quality, responsive service, a comfortable store atmosphere, and a pleasant customer experience can enhance consumer satisfaction. The results also support the Stimulus-Organism-Response (SOR) theory, which explains that stimuli from the store environment affect customer emotions, leading to satisfaction behavior. Therefore, it is recommended that Sepasi Coffee’s management maintain and further develop the elements that positively contribute to the overall customer experience.

Page 13 of 13 | Total Record : 125

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