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Uki Yonda Asepta
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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 KEPEMILIKAN INSTITUSIONAL, UKURAN, UMUR PERUSAHAAN DAN PROFITABILITAS TERHADAP KINERJA INTELLECTUAL CAPITAL SEKTOR KEUANGAN Dewi Khasanah
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 8 No 1 (2021): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.2021.8.1.55-70

Abstract

This study aims to determine whether there is an effect of institutional ownership, size, company age and profitability on intellectual capital performance in the financial sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample of this study consists of financial sector companies that have gone public and the amount of data that matches the sample criteria is 210 data consisting of 70 companies. This study uses panel data regression with eviews 10 program to examine the effect of each independent variable with the dependent. The results of the study indicate that institutional ownership, size, age and profitability have no effect on intellectual capital performance. In addition, this study also cannot support the theory proposed by Wernerfelt (1984), namely resources-based theory.
KETIDAKSETARAAN GENDER SEBAGAI MEDIASI PENGARUH BUDAYA PATRIARKI TERHADAP PARTISIPASI PEREMPUAN PADA POSISI KEPEMIMPINAN DALAM BISNIS KELUARGA DI JAWA TIMUR Fionna Benita
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Family business supports the economy of countries in Asia, including Indonesia. However, many family businesses cannot continue their existence as family-owned businesses because of their top-level management's lack of leadership skills. The dominance of male involvement in business leadership indicates a patriarchal culture that can lead to gender inequality, where women are judged not based on their leadership qualities. Women have an excellent opportunity to improve company performance. This study aims to analyze the influence of patriarchal culture on gender inequality and gender inequality as a mediation of the influence of patriarchal culture on women's participation in leadership positions in family businesses in East Java. The research was conducted by surveying 102 female respondents who work in family businesses owned by their family members—data analysis using path analysis. The results of this study are (1) patriarchal culture has a significant positive effect on gender inequality. (2) the influence of patriarchal culture mediated by gender inequality is significantly negative on women's participation in leadership positions.
PENGARUH HERD BEHAVIOR DAN HEURISTIC (REPRESENTATIVENESS, ANCHORING, OVERCONFIDENCE, DAN AVAILABILITY BIAS) TERHADAP INVESTMENT DECISION INVESTOR MAHASISWA DI KOTA MALANG Iman Bramantya Raafifalah
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The capital market is an important part of an economy and can be a means for people to earn profits by investing. The Indonesian capital market is dominated by individual investors and the second-largest occupation is students. Decision making by investors is very vulnerable to errors caused by psychological factors. These factors can be biases that change the way investors analyze information. This study aims to examine and analyze the effect of psychological factors on herd behavior and heuristics (representativeness, anchoring, overconfidence, and availability bias) on the investment decisions of student investors in Malang City. This research was conducted by collecting primary data using a survey of 51 respondents of student investors in Malang City. The data was analyzed using validity and reliability tests, classical assumption test, multiple linear regression, f-test, t-test, and coefficients of determination. The results of this study found that herd behavior and availability bias had a negative effect on investment decisions. This study also found that representativeness, anchoring, and overconfidence have a positive effect on investment decisions.
PENERAPAN PENILAIAN KINERJA PADA TREND INDUSTRI 4.0 David Irawan
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Human resources are the most valuable asset in the running of industry. In its implementation, performance needs to be managed so that what is done is carried out efficiently. Performance management is important in the industrial world. One form of performance management is performance appraisal. Performance appraisal allows companies to measure the achievements of employees during a certain period. This can be a reference for the company to take policies in the future. In its implementation, performance appraisal requires a set of tools such as forms or questionnaires. Along with the times, the internet offers convenience that we can use to carry out activities both in daily activities to activities in the industry. Therefore, this article discusses how companies apply performance appraisal along with the times.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT DEWAN KOMISARIS TERHADAP KEBIJAKAN DIVIDEN KAS Christine Lini Patiran
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This study aims to prove the effect of liquidity, free cash flow, leverage, company growth, the independent board of commissioners and the gender board of commissioners on cash dividend policy. This type of research is quantitative research with a causality approach. The sample of this research is non-financial companies that distribute dividends listed on the Indonesia Stock Exchange (BEI) in 2015-2019 with a total sample of 70 companies. The data used in this study are quantitative data, namely numbers in financial reports and annual reports obtained from secondary data sources, namely the website of the Indonesia Stock Exchange (IDX) and the websites of each public company. The data analysis method used is panel data regression analysis using Eviews 10 software. The results of this study indicate that company growth has a negative effect on cash dividend policy. Meanwhile, liquidity, free cash flow, leverage, independent board of commissioners and board of commissioners gender had no effect on cash dividend policy.
ANALISIS HARGA DAN SALURAN DISTRIBUSI GUNA MENINGKATKAN VOLUME PENJUALAN (STUDI KASUS PADA HOME INDUSTRI PUTRI KUNING DESA KARANGREJO) Ismiati Ismiati; Tetty Widiyastuti
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i1.527

Abstract

Pesaingan dunia bisnis menuntut setiap perusahaan mendapatkan pangsa pasar dengan meningkatkan volume penjualannya disertai strategi pemasaran yaitu harga dan saluran distribusi. Dimana harga adalah satuan moneter sedangkan saluran distribusi merupakan perantaran dari produsen ke konsumen. Tujuan penelitian ini adalah untuk menganalisis harga dan saluran distribusi terhadap volume penjualan pada home industri putri kuning, dengan menggunakan metode kuantitatif. Teknik sampling menggunkan data responden karyawan dan pelanggan. Berdasarkan hasil perhitungan variabel harga dapat diketahui nilai signifikan sebesar 0,025. Maka dapat disimpulkan bahwa harga tidak berpengaruh signifikan terhadap volume penjualan, karena nilai signifikan variabel harga lebih besar dari 0,05. Berdasarkan hasil perhitngan variabel saluran distribusi dapat diketahui nilai signifikan sebesar 0,202. Maka dapat disimpulkan bahwa saluran distribusi tidak berpengaruh signifikan terhadap volume penjualan, karena nilai signifikan variabel saluran distribusi lebih besar dari 0,05. Hal ini menunjukan apabila penggunaan saluran distribusi tidak efektif dan efesien maka berdampak pada volume penjualan. Kata kunci: Harga, Saluran Distribusi, Volume Penjualan
ANALISIS PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN ( STUDI PADA UD. KARYA MANDIRI LODOYO KAB. BLITAR) Erisxy Pebriana Via Nanda; Tanto Askriyandoko Putro
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i1.581

Abstract

This study aims to determine the effect of price and product quality on consumer purchasing decisions UD. Karya Mandiri of Lodoyo, Blitar Regency. In this study, a descriptive-quantitative approach was used. The research instrument used and the data analysis are quantitative. Data collection was carried out by means of observation and field studies. The population in this study are existing consumers with a total of 40 respondents consisting of 20 regular consumers and novice consumers. The sample of this study used the population. Data analysis methods used in this study include; validity test, reliability test and multiple linear regression analysis with t test, F test and coefficient of determination . Simultaneously, the results in this study there are consumer purchasing decisions UD. Karya Mandiri of Lodoyo, Blitar Regency. with a calculated F value of 8.902 with a sig of 0,002b. The results of this study also prove that there is an influence between price and product quality on the purchasing decisions of UD. Karya Mandiri of Lodoyo, Blitar Regency. The conclusion of this study is that both price and product quality variables have an influence on buyer decisions.
ANALISIS PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA UD. NIRWANA KABUPATEN BLITAR Gracia Chrysma Agatha; Kristya Damayanti
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i1.583

Abstract

Masalah dalam penelitian ini kurang terkoordinasi dalam pelaksanaan tugas yang ada di tempat kerja hal itu disebabkan informasi yang diberikan oleh pimpinan ke karyawan untuk melakukan prosedur kerja pada UD. Gula Nirwana tersebut kurang dapat dipahami, serta kurangnya komunikasi antar karyawan yang menimbulkan hasil yang tidak sesuai. Selain itu, lingkungan kerja di perushaan tersebut kurang nyaman, hubungan kerja antar karyawan kurang baik seperti saling lempar pekerjaan, dan sikap saling menyalahkan satu sama lain selain itu lingkungan kerja fisik tempat kerja yang berserakan. Penelitian bertujuan untuk mengetahui pengaruh komunikasi dan lingkungan kerja terhadap kinerja karyawan pada UD. Gula Nirwana. Jenis penelitian ini yaitu penelitian deskriptif kuantitatif. Pengumpulan data dilakukan dengan cara wawancara dan kuesioner, data tersebut dianalisis dengan regresi linier berganda. Sampel dalam penelitian ini yaitu 50 orang. Metode analisis data yang digunakan yaitu uji validitas, uji reliabilitas dan analisis regresi linier berganda dengan uji t, uji F dan koefisien determinasi (R2). Hasil dari uji hipotesis pengaruh komunikasi dan lingkungan kerja memiliki pengaruh yang signifikan Hasil penelitian ini menunjukan bahwa adanya pengaruh antara komunikasi dan lingkungan kerja terhadap kinerja karyawan pada UD. Gula Nirwana. Kesimpulan dari penelitian ini yaitu dari kedua variabel komunikasi dan lingkungan kerja mempunyai pengaruh yang positif terhadap kinerja karyawan.
PENGARUH KEWAJIBAN PENYEDIAAN MODAL MINIMUM, RISIKO KREDIT, RISIKO PASAR, RISIKO OPERASIONAL DAN RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN BANK Ratih Nurmalita Hapsari
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i1.584

Abstract

The purpose of this study is to examine from the effect of the Minimum Capital Adequacy Requirement, Credit Risk, Market Risk, Operational Risk, and Liquidity Risk on the Bank's Financial Performance. This study uses documentation techniques using secondary data from financial statements, this study uses 44 samples of companies listed on the Indonesia Stock Exchange in 2017–2019. In this study using multiple linear analysis using the Statistical Product and Service Solution (SPSS) test tool. The results of this study found that the Minimum Capital Adequacy Requirement (CAR) has no effect on financial performance, this is because banks have maintained and maintained capital stability as a result of regulations from Bank Indonesia and the Financial Services Authority related to capital aspects. Likewise, Liquidity Risk also has no effect on financial performance. This is in line with Agency Theory related to Agency Costs in the bank intermediation function, with results that do not affect it can be seen that bank management, supervisory institutions, even investors and customers have synergized in capital stability and liquidity so as not to incur other costs. The next result is Credit Risk which has a negative effect on the bank's financial performance, then Market Risk which has a positive effect on financial performance and Operational Risk has a negative effect on financial performance. Thus, it can be seen that the relationship with Signal Theory is that information that has an influence on bank performance can be a consideration for bank management in order to provide a good signal for related parties, especially investors and customers. The results of this study are also in line with the concept of Market Power Theory that bank management will always try to increase prices above marginal costs, so that it is expected to increase the profitability and performance of a bank.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN MENGGUNAKAN VARIABEL INTERVENING CSR (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2018) Santi Widyaningrum; Vincent Hendrawan
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i1.585

Abstract

This study aims to analyze the effect of liquidity ratios, solvency and activities on financial performance with Corporate Social Responsibility (CSR) as an intervening variable. This type of research is explanatory research. The population in this study were 16 companies listed on the Indonesia Stock Exchange for the food and beverage sub-sector for the period 2014-2018 with a total sample of 13 companies obtained through the purposive sampling method. The data analysis technique used in this study is path analysis. The results show that the liquidity ratio (current ratio) has a positive effect on financial performance (return on assets) while the solvency ratio (debt to equity ratio) has a negative effect on profitability (Return on Assets) and the Activity Ratio (Total Assets Turnover) has a positive effect on performance. finance (Return on Assets). The intervening variable Corporate Social Responsibility (CSR) is able to affect the liquidity ratio (Current Ratio), solvency (Debt to Equity Ratio) and Activity Ratio (Total Assets Turnover) to financial performance (Return on Assets) in 13 manufacturing companies in the food and beverage sub-sector which listed on the IDX for the period 2014-2018.

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