cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hardika Muhammad Fatih Fatih
Contact Email
hardikamf@stiepancasetia.ac.id
Phone
+6281254657435
Journal Mail Official
lppm@stiepancasetia.ac.id
Editorial Address
Jl. Ahmad Yani Km. 5,5 Komplek Waringin, Kuripan, Kecamatan Banjarmasin Timur, Kota Banjarmasin, Kalimantan Selatan 70248
Location
Kota banjarmasin,
Kalimantan selatan
INDONESIA
KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pancasetia
ISSN : 1858022X     EISSN : 27460266     DOI : http://doi.org/10.35972/kindai.v18i1
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL Kindai adalah peer-review jurnal yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Pancasetia Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin. Kindai pertama kali terbit dalam versi cetak pada tahun 2003 dan sejak tahun 2016 telah berubah menjadi versi online dengan OJS. Jurnal ini merupakan penyebarluasan hasil penelitian mengenai ilmu Manajemen dan Akuntansi. KINDAI mendukung pemanfaatan Open Journal System sebagai portal jurnal yang terbuka online yang dapat diakses oleh siapa saja yang membutuhkan. Semoga keberadaan jurnal ini membawa manfaat bagi peneliti yang ingin mempublikasikan tulisannya kepada khalayak umum.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol 21 No 3 (2025): KINDAI" : 12 Documents clear
PENGARUH CITRA MEREK, HARGA, DAN DESAIN PRODUK TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN SEPATU NIKE AIR JORDAN DI UNIVERSITAS KOTA BANJARMASIN Naufal, Muhammad; Zamrudi, Zakky; Mursanto, Mursanto
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2430

Abstract

This study aims to analyze the influence of brand image, price, and product design on purchasing decisions of Nike Air Jordan shoes among university students in Banjarmasin City. A quantitative approach with a survey method was employed, involving 100 students who were users or potential buyers of Nike Air Jordan products. Data were analyzed using multiple linear regression to examine the effect of independent variables on purchasing decisions. The results indicate that brand image, price, and product design simultaneously have a significant effect on purchasing decisions. However, partially, only brand image shows a positive and significant influence, while price and product design do not have a significant individual effect. These findings suggest that brand image is the dominant factor influencing students’ purchasing decisions, although the combined effect of all variables remains important. Keywords: brand image, price, product design, purchasing decision
ANGGARAN KINERJA MELALUI PENDEKATAN VALUE FOR MONEY DI KABUPATEN BONE BOLANGO Afni, Meyke Nur; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2433

Abstract

Implementing government financial management involves periodic evaluation of the implementation of the financial management system. One way of organizing the state and managing government finances is by using the concept of value for money. Value for money, often called economics, efficiency, and effectiveness, can be used to evaluate local government performance through performance-based budgeting. The data collection technique in this study is documentation by collecting data using the Budget Realization Report (LRA) 2018-2023. The analysis technique used is the economic, efficiency, and effective ratio formula. The results showed that from 2018 to 2021, the financial performance of the Bone Bolango Regency Government was said to be economical, the efficiency ratio of the financial performance of the Bone Bolango Regency Government from 2018 to 2023 was declared less efficient, and in 2018-2023, it was said to be effective. Keywords: performance based budget, financial performance, value for money
PENGARUH ETOS KERJA, LINGKUNGAN KERJA DAN PENGAWASAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN MELALUI KEPUASAN SEBAGAI VARIABEL INTERVENING PADA PT. SELOK JAYA JUWANA PATI Slamet, Moch; Susilowati, Susilowati; Rifai, M.D. Kharis
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2468

Abstract

This study aims to analyze the effect of work ethic, work environment, and supervision on employee work productivity, with job satisfaction as an intervening variable at PT Selok Jaya Juwana Pati. This research employed a quantitative approach using primary data collected through questionnaires distributed to 72 respondents. Data analysis was conducted using Partial Least Squares (PLS) to test the proposed hypotheses and relationships among variables. The results indicate that work ethic, work environment, and supervision have a positive and significant effect on job satisfaction. Furthermore, work ethic, work environment, and supervision also positively and significantly influence employee work productivity. Job satisfaction has a positive and significant effect on work productivity and serves as an intervening variable in the relationship between work ethic, work environment, supervision, and employee productivity at PT Selok Jaya Juwana Pati. Keywords: work ethic, work environment, supervision, employee satisfaction and work productivity
PENGEMBANGAN PENDIDIK DAN TENAGA KEPENDIDIKAN GUNA PENINGKATAN KINERJA DI KAMPUS SWASTA BALANGAN Erlina, Faridawati
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2475

Abstract

This study aims to analyze the role of educator and educational staff development in improving learning quality at Sapta Mandiri University, Balangan. The research employed a qualitative method with a case study approach. Data were collected through in-depth interviews with lecturers from various career levels and participatory observation of students. The findings indicate that the university strategically positions educator and staff development as a key instrument for enhancing learning quality, integrated within the implementation of the Tri Dharma of Higher Education. This development includes strengthening pedagogical and professional competencies through innovative teaching methodology training, academic seminars, and Student-Centered Learning (SCL) workshops; improving research capacity through grant proposal writing and journal publication training; and reinforcing community service activities focused on solving local community problems in alignment with Balangan local government programs. Keywords: : educator development, educational staff, learning quality
PENGARUH PROFITABILITAS, CAPITAL INTENCITY DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TERINDEKS LQ-45 DI BURSA EFEK INDONESIA) Nurhayati, Netty; Harnida, Muthia; Lesmanawati, Dewi; Khairunnisa, Siti; Ariyanti, Hesti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2491

Abstract

The objective of this study is to analyze the effect of profitability, capital intensity, and firm value on tax avoidance. The research population consists of 66 companies included in the LQ-45 Index listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on the sampling criteria, 19 companies were selected, resulting in a total of 57 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 to examine the relationships among the research variables. Profitability is measured using Return on Assets (ROA), capital intensity is assessed through the Capital Intensity Ratio, firm value is measured using Price to Book Value (PBV), and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The empirical results indicate that capital intensity has a significant partial effect on tax avoidance, while profitability and firm value do not show a significant effect. However, simultaneously, profitability, capital intensity, and firm value are proven to jointly influence tax avoidance. Keywords: profitability, capital intencity, firm value, tax avoidance, agency theory
PROFITABILITAS, LEVERAGE, DAN DIVIDEN TERHADAP NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Bastian, M; Suwarno, Try Edi; Alfikri, Rahmatullah; Amirah, Shahnaz Arianne
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2492

Abstract

Abstract: This study analyzes the effect of Profitability, leverage, and Dividend Policy on Firm Value in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with an associative research design was employed using secondary data from annual financial reports of 37 companies selected through purposive sampling. The research variables include Profitability (ROA), leverage (DER), Dividend Policy (DPR), and Firm Value (Tobin’s Q). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that ROA, DER, and DPR have a positive and significant effect on Firm Value. The R-Square value of 0.170 indicates that the independent variables explain 17% of the variation in Firm Value. These findings support the Signaling Theory, suggesting that financial information provides positive signals to investors. Keywords: profitability, leverage, dividend policy, firm value
PENGARUH PENGALAMAN KERJA, PELATIHAN, DAN TINGKAT PENDIDIKAN TERHADAP PROFESIONALISME PEGAWAI DINAS TENAGA KERJA KABUPATEN TABALONG Sutrisno, Sutrisno; Firdaus, Firdaus
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2494

Abstract

This study aims to analyze the effect of work experience, training, and education level on employee professionalism at the Manpower Office of Tabalong Regency, both simultaneously and partially, as well as to identify the dominant influencing variable. The research employed a quantitative approach using a survey method. The population consisted of 40 employees, with samples selected through random sampling. Data analysis was conducted using multiple linear regression. The results indicate that work experience, training, and education level simultaneously have a significant effect on employee professionalism. Partially, each variable also shows a significant influence on professionalism. Furthermore, work experience is identified as the most dominant factor affecting employee professionalism at the Manpower Office of Tabalong Regency. Keywords: work experience, training, education level, employee professionalism
STRATEGI TALENT INCUBATION, MICROLEARNING, DAN SOCIAL LEARNING UNTUK MENINGKATKAN WORK READINESS DAN INNOVATIVE CAPABILITY MELALUI SELF DIRECTED LEARNING Budiarti, Sari; Anizar, Sriyunia
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2530

Abstract

This study aims to examine the effects of Talent Incubation Strategy, Microlearning Experience, and Social Learning Support on students’ Work Readiness and Innovative Capability, with Self-Directed Learning (SDL) as a mediating variable. A quantitative approach with an explanatory survey design was employed using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Social Learning Support and Microlearning Experience have significant effects on SDL, while the influence of Talent Incubation Strategy is relatively weak. Furthermore, SDL has a strong effect on both Work Readiness and Innovative Capability. The R² values reveal that 55.7% of SDL variance, 41.1% of Work Readiness, and 80.4% of Innovative Capability are explained by the model. These findings highlight the critical mediating role of SDL in enhancing students’ employability and innovation capacity in digital learning environments. Keywords: talent incubation, microlearning, social learning, self directed learning, work readiness, innovative capability
ANALISIS MANAJEMEN ARUS KAS SEBAGAI DASAR PENETAPAN KEPUTUSAN KEUANGAN PADA KEMAIU HAIRCARE Rachma, Tika Dwi; Purwanto, Sugeng
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2536

Abstract

This study was conducted to understand cash flow management and its role as a basis for decision-making at Kemaiu Haircare, a small and medium-sized enterprise selling hair care products. The main issue examined is how cash flow is used as a basis for operational decisions, particularly regarding raw material purchases and funding promotional activities. The research method used is descriptive qualitative, with data collection techniques through interviews and analysis of Kemaiu's financial report documentation for the 2024 period. The analysis was conducted through processing cash flow statements, calculating the operating cash ratio, and earnings quality (Quality of Income). The results show that Kemaiu is able to maintain a stable cash flow performance. Cash inflow from online sales is able to cover a large portion of operational cash needs. Furthermore, cash flow serves as an important reference in managing inventory and allocating costs, thereby improving the effectiveness of management decision-making. Keywords: management, cash flow, decision making, finance
PENGARUH EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN Ridhawati, Rakhmi; Andani, Mega; Hanifah, Hanifah
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2537

Abstract

This study investigates the influence of Earnings Per Share (EPS) and firm size on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research focuses on how earnings per share and firm size influence the stock prices of banking companies. The research method employed is quantitative. Analysis was conducted through hypothesis testing using multiple linear regression. The empirical findings reveal that EPS exerts a significant positive impact on stock prices. However, the results indicate that firm size does not substantially affect the stock performance of the surveyed banking institutions for the period 2022 to 2024. Keywords: Earnings Per Share (EPS), firm size, stock price

Page 1 of 2 | Total Record : 12

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 21 No 3 (2025): KINDAI Vol 21 No 2 (2025): KINDAI Vol 21 No 1 (2025): KINDAI Vol 20 No 3 (2024): KINDAI Vol 20 No 2 (2024): KINDAI Vol 20 No 1 (2024): KINDAI Vol 19 No 3 (2023): KINDAI Vol 19 No 2 (2023): KINDAI Vol 19 No 1 (2023): KINDAI Vol 18 No 3 (2022): KINDAI Vol 18 No 2 (2022): KINDAI Vol 18 No 1 (2022): KINDAI Vol 17 No 3 (2021): KINDAI Vol 17 No 2 (2021): KINDAI Vol 17 No 1 (2021): KINDAI Vol 16 No 3 (2020): KINDAI Vol 16 No 2 (2020): KINDAI Vol 16 No 1 (2020): KINDAI Vol 15 No 1 (2019): KINDAI Vol 14 No 3 (2018): KINDAI Vol 14 No 2 (2018): KINDAI Vol 14 No 1 (2018): KINDAI Vol 13 No 4 (2017): KINDAI Vol 13 No 3 (2017): KINDAI Vol 13 No 2 (2017): KINDAI Vol 13 No 1 (2017): KINDAI More Issue